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All Journal Media Riset Akuntansi Novum : Jurnal Hukum EL-MUHASABA Jurnal Dinamika Akuntansi ELTIN Journal: Journal of English Language Teaching in Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Economic Education Analysis Journal Kompartemen : Jurnal Ilmiah Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Pena Justisia: Media Komunikasi dan Kajian Hukum BENING Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Pengabdian UNDIKMA Jurnal Pengabdian kepada Masyarakat el-Jizya: Jurnal Ekonomi Islam Solidaritas: Jurnal Pengabdian Jurnal Ekonomi, Bisnis dan Manajemen Jurnal El-Thawalib Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Trisakti Indonesian Journal of Community Services Cel Eduvest - Journal of Universal Studies Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Darma Sabha Cendekia Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Majapahit Journal of Islamic Finance dan Management Journal of Innovative and Creativity Majapahit Journal of Islamic Finance dan Management JAS (Jurnal Akuntansi Syariah) Padaidi: Journal of Tourism Dedication Padaidi: Journal of Tourism Dedication Balance: Jurnal Akuntansi, Auditing, dan Keuangan International Journal of Social, Economic, and Business Jurnal El-Thawalib JIMEKA
Siti Maghfiroh
Universitas Jenderal Soedirman
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Other

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TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

Abstract

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.
MANAJEMEN KEUANGAN UNTUK UMKM Maghfiroh, Siti
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11419

Abstract

MSMEs are the main pillars (soko guru) of the Indonesian economy, the success of MSMEs is expected to improve the Indonesian economy as a whole. The success of MSMEs in running their business cannot be separated from the ability of MSMEs to manage funds. Good fund management will be very useful in making MSME decisions. One form of information that is useful in the decision making process by the owner or manager is accounting information (bookkeeping). MSME accounting is an information system that identifies, organizes and communicates MSME economic information. Economic information is useful for decision making. Financial reports are a process of transactions, recording processes and ultimately become financial reports. Financial reports consist of: balance sheet, profit and loss report and notes to financial reports.
The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

Abstract

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.
The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

Abstract

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.
Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas: Pengembangan Ekonomi Lokal terhadap Daya Tarik Wisata Pagubugan di Desa Melung, Banyumas Muhammad Tsani , Muhammad Tsani; Ananda, Priska; Mukaromah, Inna Af’idatul; Zulfa, Muhamad Abdan; Fitriani, Sirfi Nur; Maghfiroh, Siti
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.411

Abstract

The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation, insufficient human resources (HR) capacity, and limited access to funding. These challenges have hindered the village's ability to sustain its tourism activities and attract visitors. This study aims to analyze the impacts of these challenges on the degradation of tourism in Pagubugan and to propose strategic solutions for revitalization. A qualitative research approach was employed, utilizing Miles and Huberman's data analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through in-depth interviews with local stakeholders, field observations, and document analysis to identify the core issues affecting tourism development. The findings highlight that limited innovation in tourism management, a lack of trained HR, and constrained financial resources have led to stagnation in tourism growth. Tourism programs and infrastructure projects have been delayed or abandoned due to funding shortages, while insufficient HR training has resulted in low service quality and poor competitiveness. Furthermore, inadequate promotion through digital platforms has restricted the village's visibility in broader markets.
Penyuluhan Interaktif Literasi Keuangan Guna Mencegah Jebakan Pinjaman Online Ilegal Rahmiyanti, Sev; Marheni, Marheni; Fahrunnisa, Vinny; Zakaria, Muchammad Ridwan; Mahardika, Cindhita; Maghfiroh, Siti
Jurnal Pengabdian UNDIKMA Vol. 5 No. 3 (2024): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.12247

Abstract

This service activity aims to increase public awareness regarding the dangers of online loans (Pinjol) and good financial management literacy. The method of implementing this community service used interactive counseling techniques. The target was 17 students of Jenderal Soedirman University. This activity consisted of 4 (four) stages which included initial analysis of needs, preparation, coordination of implementation, and evaluation of activities in the form of distributing questionnaires which are analyzed descriptively. The results of this service showed that any increase in knowledge and skills in using financial service providers for online loans (Pinjol), is especially illegal. The participants had been able to plan, control, manage, and save finances well and were able to prioritize their respective needs. Meanwhile, regarding financial literacy, the participants already have good basic financial knowledge, were quite familiar with the ins and outs of savings and loans and the dangers of illegal online loans, and were quite knowledgeable about the importance of insurance and healthy investment.
Konsep Uji Asumsi Klasik pada Regresi Linier Berganda Sholihah, Siti Mar'atush; Aditiya, Nanda Yoga; Evani, Elsa Saphira; Maghfiroh, Siti
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10792

Abstract

Progress is in the era of the 4.0 era where there are quite a lot of statistical analysis software to choose from. One of them is SPSS software which has quite high statistical analysis capabilities as seen from the results showing ease and in calculations it is able to analyze the variables in the research. From this, the researcher will explain the concept of classical assumption testing in multiple linear regression. The research method used in this research is quantitative research, researchers are not directly involved in the field to collect data, and one form of qualitative research is library research. The classical assumption tests that must be passed in a study using multiple linear regression models include several tests that must be passed by researchers, including normality testing, multicollinearity testing, heteroscedasticity testing, and autocorrelation testing.
Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas: Pengembangan Ekonomi Lokal terhadap Daya Tarik Wisata Pagubugan di Desa Melung, Banyumas Muhammad Tsani , Muhammad Tsani; Ananda, Priska; Mukaromah, Inna Af’idatul; Zulfa, Muhamad Abdan; Fitriani, Sirfi Nur; Maghfiroh, Siti
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.411

Abstract

The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation, insufficient human resources (HR) capacity, and limited access to funding. These challenges have hindered the village's ability to sustain its tourism activities and attract visitors. This study aims to analyze the impacts of these challenges on the degradation of tourism in Pagubugan and to propose strategic solutions for revitalization. A qualitative research approach was employed, utilizing Miles and Huberman's data analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through in-depth interviews with local stakeholders, field observations, and document analysis to identify the core issues affecting tourism development. The findings highlight that limited innovation in tourism management, a lack of trained HR, and constrained financial resources have led to stagnation in tourism growth. Tourism programs and infrastructure projects have been delayed or abandoned due to funding shortages, while insufficient HR training has resulted in low service quality and poor competitiveness. Furthermore, inadequate promotion through digital platforms has restricted the village's visibility in broader markets.
PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH Wasis, Tri Retno; Maghfiroh, Siti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24034

Abstract

This study aims to determine the hospitals performance assessment with the Balanced Scorecard approach. The object of this research is a private hospital in Purbalingga. The research method used is a case study quantitative research method. This studys data collection techniques used financial statement documentation for secondary data. The results showed that the hospitals performance assessment from the three balanced scorecard perspectives was quite good. It was concluded that: (1) the financial perspective is good in terms of financial ratios following the criteria; (2) the customer perspective is quite good based on the result of the calculation of customer retention and customer acquisition; (3) the internal business perspective is quite good based on the result of the percentage of BOR, TOI, LOS, and BTO values is not following the Minister of Health standards No. 1171 of 2011; and (4) the perspective of growth and learning is quite good because based on HR training data regarding employee retention and employee training.
PENGARUH RASIO KECUKUPAN MODAL, RASIO PEMBIAYAAN TERHADAP SIMPANAN, DAN PENGEMBALIAN ASET TERHADAP PEMBIAYAAN MUSYARAKAH PADA BANK SYARIAH Wirayudha, Akhira; Fany, Firyal Afria; Utami, Galuh Mega; Maghfiroh, Siti; Utami, Yuni
BENING Vol 12, No 2 (2025): NOVEMBER 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i2.7607

Abstract

Pembiayaan musyarakah adalah salah satu bentuk pembiayaan yang berlandaskan prinsip syariah, yang menekankan kerjasama antara pihak-pihak yang terlibat dalam suatu usaha. Tujuan penelitian ini adaalah untuk melihat bagaimana rasio pembiayaan terhadap deposit, rasio kecukupan modal, dan rasio profitabilitas asset mempengaruhi pembiayaan musyarakah. Fokus penelitian ini merupakan Bank Umum Syariah yang tercatat di Otoritas Jasa Keuangan (OJK) selama 2020 hingga 2023, dengan menggunakan metode analisis regresi berganda. Manurut hasil penelitian bahwa Rasio Kecukupan Modal (CAR) berpengaruh negatif terhadap Pembiayaan Musyarakah, Rasio Pembiayaan Terhadap Simpanan (FDR) tidak memengaruhi Pembiayaan Musyarakah, dan Pengembalian Aset (ROA) juga berpengaruh negatif terhadap Pembiayaan Musyarakah.
Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Sudi Pratikno Ahsana, Kuntayuda Amri, Miftaakhul Ananda, Priska Annafi, Reghina Azti ansori, saeful Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Aulia Syalwa Salsabila Ayu Wandira Badriyah, Firdatul Bambang, Bambang Setyobudi Chondro W., Akbar Christina Tri Setyorini Christina Tri Setyorini Dewi Susilowati Dewi, Rosmala Kurnia Diah P., Intan Dona Primasari, Dona Eliada Herwiyanti Eliada Herwiyanti Evani, Elsa Saphira Fachry Abda El Rahman Fahrunnisa, Vinny Fajriati, Unun Rizka Fany, Firyal Afria Farida, Yusriyati Nur Faturokhman, Agus Fillomena Ratih, Maria Fiqri A., Amirul Firmansyah, Wildan Rizqy Fitriani, Sirfi Nur Fitrijati, Krisnhoe Rachmi Hudzaifah Icuk Rangga Bawono, Icuk Rangga Ildayani Intan Imam Sutanto Intan M., Oktabriya Irianto, Bambang Setyo Budi Jaza, Khoiron Karim , Akhmad Rizqul Kusumastati, Widyahayu Warmmeswara Larasati Nanda Latifah, Betama Nur Leliya Leliya Luqman, Moh Mahardika, Cindhita Marheni Marheni Marthanu, Indra Wiguna Muhammad Ridwan Muhammad Tsani , Muhammad Tsani Muizza, Hana Mukaromah, Inna Af’idatul Munawaroh, Azizatul Mutaqin, Enjen Zaenal Mutmainnah Mutmainnah Najilah, Lailatul Nasihin, Ihsan Negina Kencono Putri Negina Kencono Putri Nisa, Zahra Ainun Norrochmat P., Adi Nur Hita, Hafizha Nuraini, Rofifah Nurfadila, Ukhtul Izza nurhamim, nurhamim Nurlaeli, Ida Nurlaeli Nurul Anwar Nurul Fadhilah Octabryan, Agista Ezha Octavia, Tia Parlindungan, Juliaster Permana, Faishal Prameswari, Dita Pratama, Bagus Hendra Stia PUDJI ASTUTI Rahmawan, Aditya Rahmiyanti, Sev Ramadhani, Cahya Ningrum Ramadhanti, Wita Ramadhanti Rimbawan, Teguh Rini Widianingsih Rini Widianingsih, Rini Riva, Isma Dwi Riyani, Vella Putri Rohimin, Muhammad Fairuz Abyan Rohmah, Kuni Naela Rohmah, Umdah Aulia Rohmayati, Nita Selvia Rusdarti - Sanjani, M Rafikaraf Setiana, Een Sholehah, Nurfikri Yatus Sholihah, Siti Mar'atush Sifa, Abdan Sika A., Dimas Sita, Sita Dewi Riyanti Siti Nurhidayah Sofiah, Ulfatus Sugiarto S Sunarmo, Agus Suparlinah, Irianing Suryono, Elan Susilowati, Dewi Sutanto, Intan Imam Tegar, Glorius Tri Retno Wasis Ubaidillah Ubaidillah Ulfa K., Risa Utami, Galuh Mega Utami, Yuni Putri Warsidi Warsidi Wasis, Tri Retno Wati, Widya Anggraini Eka Widiastuti, Nina Ayu Wirawan, Nugroho Budi Wirayudha, Akhira YANTO YANTO Yuni Utami Zahrotul, Anisa Zakaria, Muchammad Ridwan Zakia, Nabila Hainun Zubeir Rangkuti, Ahmad Zulfa, Muhamad Abdan