p-Index From 2020 - 2025
9.724
P-Index
This Author published in this journals
All Journal Jurnal Sains dan Teknologi ASAS : Jurnal Hukum Ekonomi Syariah Al-'Adalah Jurnal Ekonomi Modernisasi Jurnal Media Wahana Ekonomika Al-Risalah : Jurnal Imu Syariah dan Hukum Jurnal EECCIS e-Jurnal Arus Elektro Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Berkala Kedokteran TREUBIA Jurnal EMT KITA JEM17: Jurnal Ekonomi Manajemen MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan ILTIZAM Journal of Sharia Economic Research International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Kacapuri : Jurnal Keilmuan Teknik Sipil Al-Mal:Jurnal Akuntansi dan Keuangan Islam Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan AL-FALAH : Journal of Islamic Economics JMPO Bioscientist : Jurnal Ilmiah Biologi Al-Mashrof: Islamic Banking and Finance Journal of Rural and Urban Community Empowerment Journal of Innovation in Community Empowerment (JICE) ProBisnis : Jurnal Manajemen Uniplan: Journal of Urban and Regional Planning JURNAL ECONOMINA Abdimas Indonesian Journal Indonesian Journal of Islamic Economics and Finance KENDALI: Economics and Social Humanities Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Innovative: Journal Of Social Science Research Sewagati Jurnal Civil Engineering Study Jurnal Agro Fabrica AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam AL HAZIQ: Journal of Community Service JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Komsospol Jurnal Sosial Ekonomi Perikanan International Journal of Islamic Economics (IJIE) Jurnal Cakrawala Bahari
Claim Missing Document
Check
Articles

Akuntansi Partisipatif Dalam Pengelolaan Dana Desa Kurniawan, Muhammad
JURNAL ECONOMINA Vol. 4 No. 8 (2025): JURNAL ECONOMINA, Agustus 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v4i8.1572

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi partisipatif dalam pengelolaan dana desa serta implikasinya terhadap transparansi, akuntabilitas, dan pemberdayaan masyarakat desa. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, di mana data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi laporan keuangan desa. Hasil penelitian menunjukkan bahwa partisipasi aktif masyarakat dalam proses perencanaan, penganggaran, dan pelaporan keuangan desa meningkatkan tingkat kepercayaan warga terhadap pengelolaan dana desa dan memperkuat kontrol sosial dalam penggunaan anggaran. Selain itu, implementasi akuntansi partisipatif mendorong aparatur desa untuk lebih profesional dan akuntabel dalam menyusun laporan keuangan, sehingga meminimalkan potensi penyalahgunaan dana. Penelitian ini juga menemukan bahwa keterlibatan warga dalam evaluasi dan monitoring keuangan desa memperkuat transparansi, mendorong pengambilan keputusan yang lebih inklusif, serta meningkatkan kualitas pelayanan publik di desa. Namun, terdapat beberapa kendala, seperti rendahnya pemahaman masyarakat tentang prinsip akuntansi, keterbatasan kapasitas aparatur desa, dan hambatan budaya partisipatif yang perlu diatasi melalui pelatihan, sosialisasi, dan pembinaan berkelanjutan. Temuan penelitian ini memberikan kontribusi terhadap pengembangan teori dan praktik akuntansi desa yang lebih partisipatif, sekaligus menjadi referensi bagi pembuat kebijakan dalam merancang strategi pengelolaan dana desa yang lebih transparan, akuntabel, dan responsif terhadap kebutuhan masyarakat. Dengan demikian, penerapan akuntansi partisipatif dalam pengelolaan dana desa tidak hanya meningkatkan kualitas laporan keuangan desa tetapi juga memperkuat demokrasi lokal dan pemberdayaan komunitas.
The Urgency of the 5C Principle in Minimizing Financing Risk at Bank Syariah Indonesia KC Diponegoro Andriyani, Rizki; Kurniawan, Muhammad; Nurmalia, Gustika
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.555

Abstract

The purpose of this study was to analyze the urgency of the application of the 5C principles in minimizing the risk of financing at Bank Syariah Indonesia KC Diponegoro. This research includes a type of Field Research (field research) which is essentially a method to find specifically and realistically about what is happening in society. As for the informants in this study amounted to 5 people who consist of employees of bank BSI AFO Division (Area Financing Operation) and customers of Bank Syariah Indonesia (BSI) KC Bandar Lampung. Overall, the application of the 5c principles includes character assessment through interviews and track records, Capacity through business observation and cash flow analysis, Capital from the customer's initial capital, Collateral as additional liquid and legal security, and Condition through environmental economic analysis is a comprehensive approach that is essential in mitigating financing risks in Islamic banking. This study implies that the optimal application of the 5C principles (Character, Capacity, Capital, Collateral, and Condition ) can significantly minimize the risk of financing at Bank Syariah Indonesia KC Diponegoro, resulting in a positive impact on the financial health and sustainability of the bank's operations. This study offers an original perspective by specifically analyzing the urgency of implementing the 5C principles (Character, Capacity, Capital, Collateral, Condition) in minimizing financing risks at Bank Syariah Indonesia KC Diponegoro, filling the void of in-depth empirical studies on Sharia entities in the region.
The Urgency of the 5C Principle in Minimizing Financing Risk at Bank Syariah Indonesia KC Diponegoro Andriyani, Rizki; Kurniawan, Muhammad; Nurmalia, Gustika
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.555

Abstract

The purpose of this study was to analyze the urgency of the application of the 5C principles in minimizing the risk of financing at Bank Syariah Indonesia KC Diponegoro. This research includes a type of Field Research (field research) which is essentially a method to find specifically and realistically about what is happening in society. As for the informants in this study amounted to 5 people who consist of employees of bank BSI AFO Division (Area Financing Operation) and customers of Bank Syariah Indonesia (BSI) KC Bandar Lampung. Overall, the application of the 5c principles includes character assessment through interviews and track records, Capacity through business observation and cash flow analysis, Capital from the customer's initial capital, Collateral as additional liquid and legal security, and Condition through environmental economic analysis is a comprehensive approach that is essential in mitigating financing risks in Islamic banking. This study implies that the optimal application of the 5C principles (Character, Capacity, Capital, Collateral, and Condition ) can significantly minimize the risk of financing at Bank Syariah Indonesia KC Diponegoro, resulting in a positive impact on the financial health and sustainability of the bank's operations. This study offers an original perspective by specifically analyzing the urgency of implementing the 5C principles (Character, Capacity, Capital, Collateral, Condition) in minimizing financing risks at Bank Syariah Indonesia KC Diponegoro, filling the void of in-depth empirical studies on Sharia entities in the region.
Co-Authors Abdul Khair Adelia, Mela Adie Kurbani Aditami, Fakikha Aditya Dwi Putra Agung Sih Kurnianto Agus Muldiyanto, Agus Agus Mulyani ahmad habibi Ahmad Syukri Akbar, Andi Alif Akbariansyah, Akbariansyah Akhmad Mansyur, Akhmad Akila Akila, Akila Al Irsad, Muhammad Afif Amalia, Rahma Amelia Amelia AN, Alfun Dhiya Andi Irwan Nur, Andi Irwan Andriyani, Rizki Annisa, Rahmatul Izzah Anriyani, Yuyun Aprizal Fikri Arif Mohammad Siddiq Asham Bin Jamaluddin Asriani Asriani, Asriani asya, Falakh izat Aulia, Dzacky aulia, zahara Badriyah, Hasna Baehaqi, B Bayu Hardiono Brafianto, Dary Rafi Budisantoso Wirjodirdjo Cahya, Dea Dwi Caniago, Adidtiya Caniago, Adidtiya Putra Citra Etika Daniarso, Indra Purnama Desta Septa Liana Dian, Faizal Dina Sri Nindiati Dwi Saputro, Wahyu Edduar Hendri, Edduar Edi Kurniawan Erdiansyah Ermini Ermini Ersi Sisdianto Eva, Eva Evi Ekawati Falinda, Monica Firmansyah Dinanda Firmansyah, Puji Gazali, Akhmad Gustika Nurmalia Handayani, Nur Fitri Hantari, Indiarti Amrih Haque, Gabriel Harus Laksana Guntur Hasanah , Rini Nur Heni Noviarita Hidayat, Muhammad Farid Himawari, Waseda Ifa, Khoirum Rodhiatul Imam Robandi Imam, Muhammad Taufik Imron, Khafit Imsar, Imsar Indri Rahmawati Ingwar, Rafly Irwan Irwan Is Susanto Jefrianto, Muhammad Joni Iswan Julius, Kadir Khafiah, Lastri Kholiq, Mu’amalatul Kholiq, Mu’amalatul Kholiq, Nur Komala Sari Kristianto, Aditia Dwi Kurbani, Adie Latuconsina, Rio Irawan Ma'rifah, Siti Khainifatun Ma'rifah, Siti Khanifatun Maliah Maliah, Maliah Marini Mariska, Nia Maulana, Abdul Aziz Ma’arif, M. Samsul Ma’rifah, Siti Khainifatun Ma’rifah, Siti Khanifatun Mucharif, Toat Muchyiddin, Muhammad Imam Mudjiastuti Handajani Muhammad Fauzi Muhammad Kautsar, Muhammad Muhammad Ruswandi Djalal Muhammad Wildan Muhiddin Palennari Mursalin . Muslikah, Aliyah Mutiasari Nur Wulan Nafi'ah, Fadila Nurun Natha, Kanidra Ni Ketut Aryani Ninin Non Ayu Salmah, Ninin Non Ayu Nisa’ Ulul Mafra Normasyhuri, Khavid Nurkardina Novalia Nurul Wahidah Perdana, Baratadewa Sakti Perdana, M. Ridho Pradipta, Doni Prakasa, Mohamad Almas Pratiwi, Nathania Pratiwi, Palupi Pratiwi, Risya Hidayani Pratomo, Dimas Pujianti, Eva Purjianto Purwanti, Epi Putera, M. Luthfi Setiarno Rachmanio, Nicko Rahma Mutiara Dewi Rahmat, Rahmat Robani Ramadhani, Akhmad Rendy Setiawan Restianita, Oza Rini, Bela Okta Robyardi, Erfan Romansah, Dedi Rony Seto Wibowo Rosida, Yasfi Nur Ro’uf, Muhammad Fatkur Saemayaroh, Saemayaroh Salas, Hagi Julio Salman Al Farisi, Salman Santi Puspita Santoso, Dimas Budi Sari, Dita Indah Sejati, Dhimas Ilham Septiana, Eka Sidiq, Azwar Simanjuntak, Muhammad Rasyid Ridho SN Nurul Makiyah Soltana Guesmi Suci Novia Rahmadani Suhada Suhada, Suhada Sulistiyowati, Hari Sundari Suryandari, Galuh Suryani, Lena Susanto, Is Syarif, Hazas Tahta Rajani Tiara, Liensa Tinartayu, Seshy Tiyan, Lucky Totok Sudiyanto, Totok Tri Nurwati Usman, Benny Veronica, Meilin Vicky Saherty Yahya Warohmah, Fiftry Mifthoh Warohmah, Fitry Mifthoh Wati, Asri Widia Wenang, Supriyatiningsih Yanti, Siti Komariah Hilda Yatno, Langandriansyah Dwi Yoannisa, Rayhanizar Zathu Restie Utamie Zulham Effendi