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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Al-Mashrof: Islamic Banking and Finance Journal of Community Development Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi AKUNESA ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Journal of Humanities and Social Studies Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Rahma Rina Wijayanti
Politeknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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STUDI KELAYAKAN USAHA PADA UMKM PAPITO CATERING Ayu Sulistyorini; Dila Yulia Dwi S; Naila Alfi R; Athia Zainun M; Amanda Zhafiera M; Angelin Sherlina A; Rahma Rina Wijayanti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 1 (2024): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i1.1154

Abstract

This research aims to determine the business feasibility of the Papito Catering business in terms of production aspects, marketing aspects and financial aspects. The research method used in this research is a qualitative approach with a case study type of research. The data source used to support research is direct interviews with catering business owners. The data analysis used is starting from reviewing data from interviews, then analyzing the data results, continuing to test the validity of the data and finally concluding from the presentation results. The results of the research show that the papito catering business material from the licensing aspect can be said to be quite good, because it has obtained permits from the cooperative department, health department and a halal certificate from the industry and trade department. The technical aspects of papito catering production are located in strategic places that are easily accessible to students. The management aspect can be said to be good, the financial aspect can be said to be adequate and also the economic, social and environmental aspects can be said to be good. Business feasibility analysis for the papito catering business uses technical aspects of production, management aspects, financial aspects, and economic, social and environmental aspects.
Pelatihan Keuangan dan Pemasaran Untuk Meningkatkan Kapabilitas UMKM Ilham Meubel Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Fitri, Zilvanhisna Emka; Harkat, Avisenna; Kholiq, Muhammad Avan Dwi Adi Nur; Hanip, Muhammad; Ubaidillah, Yanuar Ardhika Rahmadhani
Journal of Community Development Vol. 5 No. 3 (2025): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v5i3.1435

Abstract

This service activity was carried out at Ilham Meubel Micro, Small and Medium Enterprises (MSMEs) located in Bondowoso. Ilham Meubel is an MSME that operates in the furniture sector. The purpose of carrying out this service is to help Ilham Meubel in solving the problems he faces, namely related to marketing and finance. The marketing carried out by partners so far is still traditional marketing. Meanwhile, in the financial sector, partners have not recorded their finances. The methods of this service activity are field surveys, lectures, broadcasting, practice and discussion. The organizers of the activity consist of four lecturers and three students with expertise in the fields of economics, accounting, management and information technology who are able to solve partner problems in the fields of marketing and finance.This activity lasted for eight months and was divided into three stages, namely survey, preparation for creating Excel-based financial applications and websites and the final stage was training. This service is expected to have a real impact on partners regarding business. management
PENILAIAN PROSES PENGANGGARAN KEUANGAN DESA KEMUNING LOR KABUPATEN JEMBER Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Putra, Rediyanto; Sumadi, Sumadi
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.5134

Abstract

Tujuan penelitian ini adalah untuk menentukan dan menilai proses penganggaran keuangan Desa Kemuning Lor, Kecamatan Arjasa, Kabupaten Jember, Provinsi Jawa Timur. Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan sekunder yakni observasi, wawancara, dan analisis dokumen. Hasil penelitian menunjukkan bahwa proses penganggaran keuangan Desa Kemuning Lor sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomer 20 Tahun 2018. Selain itu, program kerja Desa Kemuning Lor telah telah mencapai serapan 100%, walaupun ada realokasi anggaran yang terjadi selama covid-19.
PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR TAHUN 2019-2023 Yuli Rahmawati; Rissa Andharini; Resa Anandita; Berliana Putri; Rahma Rina Wijayanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1381

Abstract

This research discusses the influence of capital expenditure on economic growth in East Java Province. Economic growth is an increase in economic activity in a country or region, which is reflected in an increase in per capita output and overall community income. Capital expenditures are used for expenditures in the purchase or construction of tangible fixed assets that have a useful value of more than 12 months. This research uses quantitative methods with an associative approach and secondary data from the East Java Province APBD Financial Report. The research hypothesis is that capital expenditure has a positive and significant influence on economic growth in East Java Province. Data analysis methods include partial t-test, F test, coefficient of determination test, and classical assumption test. Skewness and kurtosis can indicate whether the data is normally distributed or not. The multicollinearity test is used to see the relationship between variables in the regression model. The autocorrelation test is used to determine the presence of autocorrelation in the regression model. The heteroscedasticity test is used to indicate the presence of interference in the regression model. The research results show that capital expenditure does not have a significant effect on economic growth in East Java Province.
Implementasi Kesesuaian Pencatatan Keuangan pada Pernyataan Standar Akuntansi Pemerintahan Nomor 05 Luthfiana Ganie, Cindy; Wijayanti, Rahma Rina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 5 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i5.4587

Abstract

Financial information presented in trasparent and accountable and support the concept of good governance. Government Accounting Standards as the basis for reported of financial statements. Health facilities are on of those that need to be reviewed for implementation conformity the inventory accounting records based on Governement Accounting Standards Statement Number 05. The research method used is a qualitative data with interview as data collection technique and documentation of financial statements. The results of the study indicate that the conformity between inventory accounting report in health facilities x has been implemented well.
Pelatihan Kesehatan Keselamatan Kerja dalam Menunjang Kegiatan Produksi di Ilham Meubel Wijayanti, Rahma Rina; Ardhiarisca, Oryza; Fitri, Zilvanhisna Emka; Avisenna Harkat; Kholiq, M. Avan Dwi Adi Nur; Muhammad Hanip; Ubaidillah, Yanuar Ardhika Rahmadhani
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2025): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

lham Meubel is a wood craftsman who produces various products including: tables, chairs, frames, doors, sideboards, kitchen sets and so on. The problems faced by partners when running a business are that the production equipment they have is no longer suitable, namely a serkel table that is outdated and they don't have a nail gun that is needed to support activities when installing products for clients from Ilham Meubel. Apart from that, craftsmen do not prioritize occupational health and safety (K3). This can be seen when working partners do not wear any K3 equipment during their activities. Therefore, in this service activity, solutions will be provided regarding these problems which will be carried out in stages, namely eight months. The first solution given was the provision of serkel tables and nail guns and the next was the provision of K3 equipment along with training. The target of this service activity is to improve production quality accompanied by the use of K3. The output of this service is a service journal, online mass media articles and videos of activity implementation
THE INFLUENCE OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE ON THE ACCOUNTABILITY OF REGIONAL FINANCIAL REPORTING (AN EMPIRICAL STUDY ON CITY/REGENCY GOVERNMENTS IN EAST JAVA PROVINCE FOR THE 2021–2023 PERIOD) Wijayanti, Rahma Rina; Rahmawati, Siti Nur Ameilia; Kusumawati, Rida; Roselitha, Sherilliya; Puspita, Dela
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 3 No. 02 (2025): MAY 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of financial performance on the accountability of local government financial reporting in East Java Province during the 2021–2023 period. Using a descriptive quantitative approach and secondary data from audited financial reports by the Audit Board of Indonesia (BPK), financial performance was measured through solvency, revenue effectiveness, and spending efficiency, while accountability was proxied by audit opinions. The results show that revenue effectiveness has a significant impact on accountability, while solvency and spending efficiency do not. These findings highlight the importance of fiscal capacity and good governance in building accountable financial reporting.
Penerapan Sistem Laporan Keuangan Berbasis Excel dalam Rekonstruksi Laporan Keuangan Pada BUMDes Trijaya Desa Balung Lor Kabupaten Jember Ameilia, Siti Nur; Istiqomah, Galuh; Amalia, Zida Rizqi; Damayanti, Roro Indira; Artanti, Amanda Eka; Hotimah, Usnul; Wijayanti, Rahma Rina
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4775

Abstract

Pembangunan ekonomi desa merupakan salah satu prioritas dalam mewujudkan keseimbangan pembangunan nasional. Badan Usaha Milik Desa (BUMDes) berperan strategis sebagai penggerak ekonomi lokal, namun banyak di antaranya menghadapi tantangan dalam tata kelola keuangan, termasuk BUMDes Trijaya di Desa Balung Lor, Kabupaten Jember. Penelitian ini bertujuan untuk merekonstruksi laporan keuangan BUMDes melalui penerapan sistem berbasis Microsoft Excel sebagai solusi yang sederhana, terjangkau, dan adaptif terhadap kondisi lokal. Metode yang digunakan meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi terhadap pengelolaan laporan keuangan menggunakan Excel. Hasil menunjukkan bahwa sistem ini mampu meningkatkan efisiensi pencatatan, transparansi, dan akuntabilitas laporan keuangan. Selain itu, pelatihan dan pendampingan yang dilakukan berhasil meningkatkan pemahaman dan keterampilan pengurus BUMDes dalam mengelola laporan keuangan secara sistematis. Kesimpulannya, penerapan sistem berbasis Excel merupakan langkah awal yang efektif dalam membangun tata kelola keuangan desa yang profesional dan dapat direplikasi oleh BUMDes lain dengan kondisi serupa.
Optimalisasi Tata Kelola Keuangan Melalui Sinergi Pengabdian dalam Pengembangan Aplikasi Laporan Keuangan pada BUMDes Mekarsari Devtian Putera Perdana; Diki Ardiansyah; Nur Azizah Wandinia Ghozali; Siti Annisa; Adinda Dwi Permatasari; Rahma Rina Wijayanti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.4879

Abstract

This community service activity aimed to optimize the financial governance of BUMDes Mekarsari through two main stages: the Diagnostic and Problem Mapping stage, and the Intervention and System Optimization stage. The activity employed a descriptive qualitative method, utilizing observation, interviews, documentation study, application trials, and intensive mentoring. A Microsoft Excel-based financial reporting application was developed in accordance with the SAK EMKM structure to ensure ease of independent use by the management. As a result, BUMDes successfully compiled complete and accurate financial reports, with total assets increasing from IDR 15,556,885 to IDR 19,385,255 and a recorded net profit of IDR 708,675 in January 2025. This program led to increased accounting comprehension among partners, the formation of a disciplined recording culture, and the fulfillment of the team’s need for contextual, hands-on learning serving as a replicable model for other regions.
Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

Abstract

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology
Co-Authors Adinda Dwi Permatasari Amalia, Zida Rizqi Amanda Zhafiera M Ameilia, Siti Nur Andriyani, Fitriya Angelin Sherlina A Ardhiarisca , Oryza Ardiansyah, Diki Arisona Ahmad Artanti, Amanda Eka Athia Zainun M Avisenna Harkat Avisenna Harkat Ayu Sulistyorini Azhara, Maritza Berliana Putri Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Bitari Mei Yuana, Dia Cherry Triwidiarti Cherry Triwidiarto Damayanti, Roro Indira Datik Lestari Dessy Putri Andini Devtian Putera Perdana Diki Ardiansyah Dila Yulia Dwi S Dwi Indriani Fidiastutik Wijaya Fitri, Zilvanhisna Emka Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Harkat, Avisenna Hotimah, Usnul Istiqomah, Galuh Kartika, Vina Fauzia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad Avan Dwi Adi Nur Kusumawati, Rida Luthfiana Ganie, Cindy Muhammad Hanip Naila Alfi R Najmi Nurul Ummah Nur Azizah Wandinia Ghozali Nur Faizin Oktaviani, Siska Aprilia Oryza Ardhiarisca Oryza Ardiarisca Pinandita, Candra Pramula Pratiwi, Arti Febriani puspita, dela Putera Perdana, Devtian Rahmawati, Siti Nur Ameilia Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Resa Anandita Rissa Andharini Rochman Effendi Roselitha, Sherilliya Siti Anisa Siti Annisa Sumadi Sumadi Sumadi Sumadi Sumadi SUMADI SUMADI Supriyadi Supriyadi Sutantio, R. Alamsyah Triana Sukma Apriliani Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Vera Octavia Windy Putri Wiratna Yosefa Sayekti Yuli Rahmawati Yuli Rahmawati Zilvanhisna Emka Fitri