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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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Pendampingan Bisnis Terintegrasi Berbasis Pesantren Anwar, Nurul; Maghfiroh, Siti; Karim , Akhmad Rizqul; Permana, Faishal
Solidaritas: Jurnal Pengabdian Vol. 5 No. 2 (2025): Solidaritas: Jurnal Pengabdian
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIN Prof. K.H. Saifuddin Zuhri

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

Abstract

Pesantren mahasiswa memiliki potensi strategis dalam pengembangan kewirausahaan berbasis nilaikeislaman, namun masih menghadapi berbagai kendala dalam mewujudkan kemandirian ekonomi.Pesantren Mahasiswa An Najah Purwokerto menghadapi permasalahan berupa pengelolaan unitusaha yang belum terintegrasi, keterbatasan kapasitas manajerial santri, serta minimnya pemanfaatanteknologi dalam perencanaan dan pemasaran bisnis. Program pengabdian ini bertujuan memperkuatkapasitas kewirausahaan santri dan tata kelola usaha pesantren melalui pendampingan bisnis terintegrasi berbasis pesantren. Metode yang digunakan adalah pendampingan partisipatif dengan sasaran 50 santri, meliputi pelatihan kewirausahaan, mentoring, dan klinik bisnis yang dilaksanakan secara bertahap mulai dari perumusan ide hingga penyusunan business plan dan pembuatan dummy produk. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan bisnis santri, terbentuknya lima kelompok usaha berbasis potensi lokal, serta mulai terbangunnya kesadaran pengelolaan usaha pesantren secara lebih sistematis. Program ini menunjukkan bahwa pendampingan bisnis yang terintegrasi dan kontekstual efektif dalam mendorong kemandirian ekonomi pesantren mahasiswa serta relevan untuk dikembangkan sebagai model pengabdian masyarakat berbasis pesantren.
The Influence of Leverage and Return on Assets (ROA) on Firm Value in State Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange for the 2018–2024 Period Maghfiroh, Siti; Munawaroh, Azizatul
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52473

Abstract

This research is motivated by the phenomenon of a mismatch between financial performance and company value in SOEs listed on the Indonesia Stock Exchange, where an increase in ROA is not always followed by an increase in market value, and high leverage is not always perceived negatively. This study aims to analyze the effect of return on assets (ROA) and leverage on the value of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2018–2024 period, as examined in Pengaruh Leverage dan Return on Assets (ROA) terhadap Nilai Perusahaan pada Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Periode 2018–2024. The research method uses a quantitative approach with associative research design, purposive sampling techniques, and multiple linear regression analysis based on secondary data from the companies' financial statements. The results show that ROA has a negative and significant effect on company value, while leverage has a positive and significant effect. These findings indicate that profitability was not a positive signal for investors during the study period, while measured debt usage was perceived as an effective funding strategy. In conclusion, the value of SOEs is more influenced by funding structure than by operational profitability. The implications of this study emphasize the importance of optimal capital structure management, increased performance transparency, and more effective financial communication strategies so that company performance signals can be translated positively by the market.
Transformasi Pencatatan Keuangan UMKM melalui Accurate: Studi Kasus CV Sukaresmi Putra Perkasa Aulia Syalwa Salsabila; Siti Maghfiroh
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6184

Abstract

Kegiatan Praktik Kerja Lapangan (PKL) ini dilaksanakan di CV Sukaresmi Putra Perkaasa dengan fokus pada transisi pencatatan akuntansi dari penggunaan Microsoft Excel ke aplikasi Accurate. Latar belakang penelitian ini berangkat dari kebutuhan perusahaan untuk meningkatkan efisiensi, akurasi, dan keteraturan dalam proses pencatatan transaksi keuangan, mengingat metode manual berbasis Excel sering menimbulkan risiko kesalahan input, keterlambatan rekonsiliasi, serta keterbatasan dalam penyusunan laporan keuangan. Metode yang digunakan dalam kegiatan ini meliputi observasi langsung terhadap proses pencatatan keuangan, wawancara informal dengan staf administrasi keuangan, serta studi literatur terkait implementasi sistem akuntansi berbasis teknologi. Hasil kegiatan menunjukkan bahwa penggunaan Accurate mampu mengurangi tingkat kesalahan pencatatan, mempercepat proses pelaporan, dan memberikan kemudahan akses data secara real-time. Selain itu, transisi ini juga mendukung penyusunan laporan yang lebih sesuai dengan standar akuntansi yang berlaku. Temuan ini diharapkan dapat memberikan kontribusi praktis bagi perusahaan dalam memperkuat tata kelola keuangan, sekaligus menjadi bahan pembelajaran akademis bagi mahasiswa untuk menghubungkan teori dengan praktik. Dengan demikian, kegiatan PKL ini tidak hanya mendukung pencapaian kompetensi mahasiswa, tetapi juga memberikan manfaat nyata bagi perusahaan mitra.
Indonesian State Law in its Historical Perspective and Development Leliya, Leliya; ansori, saeful; maghfiroh, siti
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.4143

Abstract

The history of Indonesian constitutional law began in the Dutch colonial period when Indonesia was still called the Dutch East Indies. Then after Indonesia's independence in 1945, for the first time formed a constitution or Basic Law. The focus of the study in this study is to try to explain the development of Indonesian constitutional law from the Old Order era to reform. This is to find out how the history of the development of Indonesian constitutional law from time to time, especially from the beginning of independence to reformation. The method in this study is qualitative, with a historical approach. The data collection method used is the method of library research (library research). Then analyzed using the descriptive-analytic method. At the beginning of independence in 1945, Indonesia's constitutional law was contained in the 1945 Constitution. The 1945 Constitution described Indonesia as a unitary state with a president as the head of state as well as a democratic head of government. Besides that, under Soekarno's government, constitutional law was regulated in several constitutions, including the 1949 RIS constitution and the 1950 UUDS. And Soekarno's government at that time was known for its nationalist and anti-capitalist politics. The Suharto government was known for its authoritarian politics, political stability, and economic growth. Finally, during the reform period, after the fall of President Soeharto in 1998, Indonesia underwent significant political reforms. Constitutional law is regulated in the 1945 Constitution with several amendments which emphasize the principles of democracy, human rights, decentralization of government, and increased political participation. The history of the development of constitutional law in Indonesia in general shows quite dynamic developments and always follows changes according to political and socio-cultural developments in Indonesia.
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