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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RELASI STIE MANDALA JEMBER Jurnal Ekonomi Syariah Teori dan Terapan Asian Journal of Accounting Research International Research Journal of Management, IT & Social Sciences JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen YUME : Journal of Management Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) SOLUSI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AJAR (Asian Journal of Accounting Research) (e-Journal) Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Educational Management Research Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Relasi : Jurnal Ekonomi IIJSE TGO Journal of Community Development KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economics and Economic Policy International Journal of Economics and Business (IJEB)
Oyong Lisa
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pemberdayaan Kelompok Masyarakat melalui Pelatihan Inovasi Batik Ecoprint Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian; Lisa, Oyong
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.11

Abstract

Pelatihan batik ecoprint di Desa Jatiroto, Kabupaten Jember, bertujuan untuk meningkatkan keterampilan masyarakat lokal dalam pembuatan batik ramah lingkungan dan membuka peluang ekonomi baru. Metode pelatihan terdiri dari tiga tahap utama: perencanaan, pelaksanaan, dan evaluasi. Pada tahap perencanaan, materi dan bahan pelatihan disiapkan. Selama pelaksanaan, peserta mempraktikkan teknik ecoprint dengan bimbingan instruktur, dan pada tahap evaluasi, hasil karya peserta dianalisis melalui wawancara kualitatif. Hasil pelatihan menunjukkan bahwa peserta berhasil menguasai teknik batik ecoprint, menciptakan produk dengan motif unik, dan memahami pentingnya penggunaan bahan alami. Implikasi dari pelatihan ini adalah peningkatan keterampilan ekonomi masyarakat desa, potensi pengembangan usaha batik yang berkelanjutan, dan kesadaran akan pelestarian lingkungan. Meski demikian, terdapat keterbatasan terkait ketersediaan bahan baku dan akses pasar yang perlu diatasi melalui pelatihan lanjutan dan dukungan pemasaran.
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Lisa, Oyong; Farhan, Djuni; Dahlan, Ahmad; Hertato, Roni; Azizi, Bagus Salam
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21080

Abstract

Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used logistic regression. The findings showed that pressure was a significant factor driving fraud, arising from various financial obligations that had to be met. Opportunity also influenced the occurrence of financial statement fraud, as a weak internal control system created opportunities for manipulation. Rationalization played a role in enabling fraud, as individuals justified their actions through various rationalizations. Additionally, capability increased the potential for fraud, as individuals with specialized knowledge and skills were more likely to commit fraudulent activities. These findings emphasize the importance of strengthening internal controls and addressing financial pressures to mitigate the risk of financial statement fraud.
The Effect of Musharakah and Murabaha Financing on Profitability with Non-Performing Financing as a Moderating Variable (in Sharia Business Units Registered with the Financial Services Authority) Awin Rahma Zulvia; Oyong Lisa; Djuni Farhan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5859

Abstract

This study aims to analyze the effect of Musharakah and murabahah financing on profitability in Islamic business units, as well as to examine the impact of Non-Performing Financing (NPF) on profitability. Additionally, this research assesses whether NPF can moderate the effect of Musharakah and murabahah financing on profitability. Thus, the study is expected to provide comprehensive insights into the relationship between types of Islamic financing, financing quality, and financial performance of Islamic business units. The research method used is a quantitative approach with eight Islamic business units selected using purposive sampling between 2020 and 2023. The data were analyzed using Moderated Regression Analysis to test the hypotheses proposed in the study. The results indicate that Musharakah financing has a negative and significant effect on profitability, with a coefficient of -3.562 and a probability value of 0.001. This suggests that higher Musharakah financing is associated with decreased financial performance of Islamic banks. Conversely, murabahah financing has a positive and significant effect on profitability, with a coefficient of 4.593 and a probability value of 0.000, meaning that higher murabahah financing is associated with improved financial performance. NPF is not able to moderate the effect of Musharakah on profitability, with a coefficient of -2.667 and a probability value of 0.013, but it is able to moderate the effect of murabahah on profitability, with a coefficient of 8.981 and a probability value of 0.000. These results are consistent with several previous studies that support these findings.
Management Accounting Practices In Decision Making In Islamic Boarding Schools Humaidi; Umi Muawanah; Oyong Lisa
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34498

Abstract

Research Objectives: This research intends to analyze the influence of management accounting practices on strategic decision making in Islamic boarding schools located in Jombang, with a focus on the cost allocation system, budgeting system, and performance evaluation. Method/Approach: This research employs a quantitative method with a survey approach. The research population consists of Islamic boarding school managers, with a sample size of 47 respondents selected using purposive sampling techniques. A questionnaire designed based on relevant management accounting aspects was utilized for data collection. Data analysis was conducted through using descriptive statistical techniques. Results: The findings of the research reveal that the implementation of management accounting practices, including costing systems, budgeting systems, and performance evaluations, have a significant impact on strategic decision making in Islamic boarding schools. The quality of information systems is also proven to moderate the relationship between management accounting practices and strategic decision making, where Islamic boarding schools with better information systems can maximize the positive impact of these practices. Practice Implications: This study provides guidelines for Islamic boarding schools to improve financial management through the application of more modern management accounting practices, so as to increase transparency, accountability, and effectiveness in strategic decision making. Originality/Novelty: This study highlights the importance of integrating management accounting practices in the context of Islamic education, and shows how the quality of information systems can strengthen the relationship between accounting practices and strategic decision making.
The Implementation of Total Quality Management in Islamic Junior High Schools: Commitment, Continuous Improvement, and Performance Outcomes Marisa Juwitasari; Umi Muawanah; Oyong Lisa
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1920

Abstract

This study aims to analyze the implementation of Total Quality Management (TQM) in an Islamic boarding-based bilingual junior high school and to explore its implications for institutional performance and educational quality improvement. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observations, and document analysis involving school leaders, teachers, educational staff, and students. The study examined six core dimensions of TQM implementation: leadership commitment, customer focus, total involvement, continuous improvement, data-driven decision making, and systematic management practices. The findings indicate that TQM principles have been substantially integrated into institutional management and academic processes, contributing positively to performance enhancement, learning quality improvement, and infrastructure development. However, challenges persist in maintaining implementation consistency, strengthening organizational structure, and enhancing staff understanding of comprehensive TQM concepts, particularly among personnel holding multiple roles. The study implies that sustained leadership commitment, capacity building, and structured quality management systems are essential to optimize TQM effectiveness in Islamic educational institutions.
Pengaruh Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
Strengthening the BMT Ecosystem through Sharia Cooperative Workshop, Indonesia Oyong Lisa; Ratnaningsih Ratnaningsih; Titis Srimurni; Prasojo Ashar Nur Darmawan
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.382

Abstract

The purpose of this activity is to strengthen the BMT ecosystem through increasing the capacity of sharia cooperative management to be more professional and sustainable. The methods used include the planning, implementation, and evaluation stages, involving actors, actors, and the community as informants so that the perspective produced is more comprehensive. The results of the activity showed an increase in participants' understanding of the governance of sharia cooperatives and the formation of inter-institutional networks that expanded access to capital and strengthened BMT's position in the sharia financial ecosystem. An important finding from this activity is that a participatory approach through workshops is able to produce practical solutions that are relevant to the needs of micro enterprises while increasing public trust in BMT. The qualitative analysis used succeeded in capturing socio-economic and cultural dynamics so that the resulting recommendations were more contextual and sustainability-oriented. This activity also supports the results of previous research that emphasizes the importance of sharia-based governance and institutional innovation. Thus, the sharia cooperative workshop can be seen as a strategic instrument in building an inclusive, competitive, and community-oriented BMT ecosystem. This abstract emphasizes that the activities carried out in April 2026 at the Burza Hotel Jogjakarta make a real contribution to strengthening the BMT ecosystem through collaboration with integrity and innovation.
Co-Authors Abdul Halim Achmad Dahlan Ahmad Dahlan Ahmad Dahlan Alex Ari Gustopo Anggraini, Veni Ashari, Muhammad Hasyim Awin Rahma Zulvia Azizi, Bagus Salam Badar Ilahi Bambang Haryadi Bambang Haryadi Bambang Hermanto Bambang Hermanto Dewi Ernawati Djuni Farhan Dwi Orbaningsih Gunadi Gunadi Haryadi, Bambang Heriyadi Heriyadi Hertato, Roni Humaidi Humaidi Imanita Septian Rusdianti Indrasmono, Malikoes Arisnadi Jainuri, Ahmad Jauhari Jauhari Kelana, Tomas Aldi M. Wimbo Wiyono Marisa Juwitasari Muhammad Hasyim Ashari Muhammad Hasyim Ashari Prasojo Ashar Nur Darmawan Priyo Budi Prakoso Qurrotul Aini Ratnaningsih Ratnaningsih Riza Bahtiar Sulistyan Ronny Hendra Hertanto Rosidi Satria Budi Wicaksono Setiyo Hadi Santoso Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sriyono Suati - Rakhmawati Sugeng Mulyono Supardi Suwartono TITIS SRIMURNI Umi Muawanah Umi Muawanah Wahidahwati Wahidahwati Wicaksono, Satria Budi Zahro, Mar’atus