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PENDIDIKAN ANDRAGOGI DALAM PERSPEKTIF PENDIDIKAN ISLAM (ANALISIS SURAT AL-KAHFI AYAT 70-82) Syaifuddin, Nur Afni; Mahdalena, Mahdalena; Fauzan, Fauzan
Journal of Contemporary Indonesian Islam Vol. 2 No. 1 (2023): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v2i1.1720

Abstract

Tujuan penelitian ini menjelaskan pendidikan andragogi yang terkandung dalam surat al-Kahfi ayat 70-82, dan untuk mendeskripsikan implementasi Pendidikan Andragogi yang terkandung dalam Surat al-Kahfi ayat 70-82 dalam pendidikan Islam di era kekinian. Penelitian kualitatif kepustakaan dengan menggunakan metode mawdhūi dengan sumber data primer tafsir Tarbawi, al-Maraghi , Munir, dan sumber data sekunder buku-buku dan jurnal pendidikan andragogi dan pendidikan Islam. Hasil penelitiannya yaitu 1) pendidikan andragogi dalam surat al-Kahfi ayat 70-82 nabi Khidir sebagai seorang pendidik mempunyai kemampuan jasmani dan rohani yang baik dalam mengajarkan nabi Musa, Nabi Musa sebagai peserta didik memiliki etika akademis kepada guru, etika berdialog, adanya nilai kependidikan dan sudah diterapkan. 2) Penerapan pendidikan andragogi dalam surat al-Kahfi ayat 70-82 era kekinian atau era Teknologi informasi dan komunikasi yaitu Metode memberi kemudahan, metode tanya jawab, Metode Demonstrasi, Metode Targhib wa Tarhib, Metode Evaluasi dan Permainan dipadukan dengan menggunakan aplikasi Youtube,Video conference, Voice note, Google slide, Padlet, Google Form, Google Jamboard, Ideaboardz, Webex meet, targib wa tarhib, Quizizz, Kahoot,dan Mentimeter, teknologi berbasis visual, audio ,dan visual audio dapat diterapkan.
PENDAMPINGAN AKUNTANSI DASAR UNTUK PENGUATAN TATA KELOLA KOPERASI MERAH PUTIH DI DESA BULOTALANGI KECAMATAN BULANGO TIMUR KABUPATEN BONE BOLANGO Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2454

Abstract

Cooperatives play a strategic role as drivers of the village economy, but they still face many challenges in financial governance. This community service program aims to provide basic accounting guidance to the management of the Merah Putih Cooperative in Bulotalangi Village, East Bulango District, Bone Bolango Regency, to strengthen governance from its inception. The implementation method included initial observation, training and workshops, transaction recording practice, and evaluation through pre- and post-tests. The program was attended by 12 participants, consisting of cooperative management, village officials, and community members. The evaluation results showed a significant increase in understanding of basic accounting, with an average pre-test score of 4.2 increasing to 8.1 in the post-test. Furthermore, this activity also raised awareness of the importance of accountability and transparency in financial reporting as the foundation for cooperative sustainability. Overall, this mentoring program was able to improve financial literacy while strengthening professional and sustainable cooperative governance. Keywords: Mentoring, Basic Accounting, Cooperative, Governance, Bulotalangi Village
FACTORS AFFECTING THE LEVEL OF WORKING CAPITAL FINANCING: THIRD-PARTY FUNDS, FINANCING TO DEPOSIT RATIO (FDR), AND NON-PERFORMING FINANCING (NPF) AT ISLAMIC COMMERCIAL BANKS IN INDONESIA PERIOD 2019-2024 Mahdalena, Mahdalena; Khoiriyah, Rahmawati
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1320

Abstract

This study examines the effects of Third-Party Funds (DPK), Financing-to-Deposit Ratio (FDR), and Non-Performing Financing (NPF) on working capital financing in Islamic Commercial Banks in Indonesia during 2019–2024. The research employs a quantitative approach using panel data derived from the annual financial reports of Islamic commercial banks. Panel data regression analysis was conducted using a random-effects model (REM), as indicated by the Chow, Hausman, and Lagrange Multiplier tests. The results suggest that Third-Party Funds have a positive and significant effect on working capital financing, whereas FDR and NPF do not have a statistically significant effect. Simultaneously, all independent variables significantly affect working capital financing, with an adjusted R-squared value of 77.1%. These findings suggest that Islamic banks' capacity to expand working capital financing is primarily driven by their effectiveness in mobilizing Third-Party Funds, rather than by liquidity ratios or financing risk indicators alone. Therefore, Islamic banks are encouraged to strengthen digital-based fundraising strategies, enhance depositor retention, and develop stable funding structures to support sustainable growth in working capital financing.
Dampak Bantuan Pangan Non Tunai Terhadap Kesejahteraan Dan Ketahanan Pangan Rumah Tangga Miskin Indonesia Triana, Rini; Mahdalena, Mahdalena; Zulkarnain, Teuku; Ulviana, Ulviana; Agustia, Winda
Jurnal Sosial Humaniora Sigli Vol 8, No 2 (2025): Desember 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i2.3498

Abstract

Studi ini menganalisis Program Bantuan Pangan Non-Tunai (BPNT) Indonesia dan dampaknya terhadap kesejahteraan dan ketahanan pangan rumah tangga miskin. Pendekatan deskriptif kualitatif digunakan, dengan menganalisis data sekunder dari Badan Pusat Statistik (BPS) untuk periode 2019–2023—mencakup tingkat kemiskinan, indeks ketahanan pangan, dan inflasi—yang dilengkapi dengan literatur terkait. Hasil penelitian menunjukkan bahwa BPNT berkontribusi pada peningkatan akses terhadap makanan bergizi dan meringankan beban pengeluaran rumah tangga, membantu keluarga miskin menghadapi guncangan seperti pandemi dan fluktuasi harga. Secara spesifik, tingkat kemiskinan menurun dari 10,19% pada 2020 menjadi 9,36% pada 2023, sementara indeks ketahanan pangan meningkat dari 60,6 menjadi 64,5. BPNT efektif dalam meningkatkan kesejahteraan dan ketahanan pangan, meskipun prosedur administratif dan penargetan perlu ditingkatkan. Rekomendasi kebijakan meliputi penyederhanaan administrasi, perbaikan penargetan penerima manfaat, dan penguatan pemantauan untuk memaksimalkan jangkauan dan efektivitas program. Rekomendasi menekankan keterlibatan komunitas, peningkatan kapasitas pedagang, dan evaluasi independen berkala.
Pengaruh Kebijakan Tarif Air dan Penyertaan Modal Terhadap Kinerja Keuangan Perusahaan Umum Daerah Air Minum di Wilayah Sulawesi Matolodula, Febri; Mahdalena, Mahdalena; Pilomonu, Mentari Rizki Sawitri
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.246

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif air dan penyertaan modal terhadap kinerja keuangan Perusahaan Umum Daerah Air Minum (PDAM) di wilayah Sulawesi. Perusahaan daerah ini memiliki peran yang sangat penting dalam penyediaan air bersih kepada masyarakat, namun sering menghadapi tantangan dalam mencapai keberlanjutan finansial yang optimal. Penetapan tarif air yang tidak tepat serta ketergantungan pada penyertaan modal dari pemerintah daerah menjadi faktor utama yang mempengaruhi kinerja keuangan PDAM. Metode penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data yang digunakan dalam penelitian ini berupa data sekunder, yang diperoleh dari laporan keuangan PDAM di wilayah Sulawesi selama periode 2021–2023. Analisis data dilakukan dengan menggunakan regresi linier berganda, dengan menguji pengaruh kebijakan tarif air (X1) dan penyertaan modal (X2) terhadap kinerja keuangan (Y) yang diukur dengan menggunakan indikator Return on Equity (ROE). Hasil penelitian menunjukkan bahwa kebijakan tarif air berpengaruh negatif dan signifikan terhadap kinerja keuangan PDAM. Hal ini mengindikasikan bahwa tarif yang terlalu tinggi justru dapat menurunkan konsumsi air oleh pelanggan, yang pada gilirannya mempengaruhi pendapatan dan kinerja keuangan PDAM. Sementara itu, penyertaan modal dari pemerintah daerah berpengaruh positif dan signifikan terhadap kinerja keuangan PDAM, menunjukkan bahwa dukungan modal yang tepat dapat meningkatkan kapasitas operasional dan stabilitas keuangan perusahaan. Secara simultan, kebijakan tarif air dan penyertaan modal memiliki pengaruh signifikan terhadap kinerja keuangan PDAM di wilayah Sulawesi.
Pengaruh Kualitas Produk dan Tarif Air Terhadap Kepuasan Pelanggan pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Suma, Nursia; Mahdalena, Mahdalena; Muzdalifah, Muzdalifah
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.252

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Produk dan Tarif Air terhadap kepuasan pelanggan. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dalam penelitian ini meliputi wawancara langsung dengan responden kepada pelanggan PERUMDAM Muara Tirta Kota Gorontalo untuk mengumpulkan data yang lebih akurat dan jelas. Mengumpulkan kuesioner, yaitu dengan membuat beberapa pertanyaan kepada pelanggan PERUMDAM Muara Tirta Kota Gorontalo. Berdasarkan hasil penelitian ini menunjukan bahwa Kualitas Produk berpengaruh signifikan terhadap kepuasan pelanggan, dan Tarif Air berpengaruh signifikan terhadap kepuasan pelanggan. Hasil penelitian ini dapat membantu pihak manajemen Perusahaan dalam meningkatkan pelayanan kepada pelanggan air di Kota Gorontalo.
PROFITABILITAS USAHA SEDOTAN ORGANIK DARI TANAMAN PURUN DI KABUPATEN HULU SUNGAI UTARA Mahdalena, Mahdalena; susanti, Dewi
ZIRAA'AH MAJALAH ILMIAH PERTANIAN Vol 51, No 1 (2026)
Publisher : Pusat Publikasi Jurnal Universitas Islam Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/zmip.v51i1.22274

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, termasuk melalui pengembangan produk ramah lingkungan seperti sedotan organik berbahan purun (Echinochloa sp.) yang tumbuh di rawa Kabupaten Hulu Sungai Utara. Penelitian ini bertujuan mengevaluasi keuntungan dan menganalisis rasio profitabilitas usaha sedotan purun pada Kelompok Usaha Kembang Ilung di Desa Banyu Hirang. Menggunakan metode deskriptif kuantitatif dengan data primer dan sekunder, penelitian menghitung biaya, penerimaan, pendapatan bersih, serta rasio profitabilitas (NPM, ROA, dan ROE). Hasil menunjukkan kapasitas produksi 6.000 pcs per bulan menghasilkan penerimaan Rp 1.200.000, biaya Rp 920.833, dan laba bersih Rp 279.167, dengan NPM 23,26%, ROA 12,86%, dan ROE 22,33%. Usaha ini layak dijalankan disecara finansial dan berkontribusi pada pengurangan plastik, meski terkendala modal dan teknologi. Dukungan pemerintah dan inovasi diharapkan meningkatkan daya saing dan keberlanjutan usaha purun.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Buata, Dita Aulia; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Ismail, Susanty; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
ANALYSIS OF THE CONFORMITY OF CARBON EMISSION DISCLOSURE BASED ON ENVIRONMENTAL MANAGEMENT ACCOUNTING THROUGH GRI 305 IN IDX LQ45 LOW CARBON LEADER INDEX COMPANIES (2022–2024) Poliyama, Tyas Aswadina; Mahdalena, Mahdalena; Badu, Ronald S.
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2370

Abstract

This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Co-Authors Abdul Rochman Agustia, Winda Al Husaini, M Daud Amelia, Kiki Rezeki Aminuyati Amir Lukum, Amir ANDRY, ANDRY Anwar, Bernito Muslim Arief Setiawan Arief Syarifuddin, Evi Arlianti, Nopa Asiahwati, Asiahwati Askana Fikriana Ayu Rakhma Wuryandini Bambang Genjik Sumartono Basri Aramico, Basri Buata, Dita Aulia Daulima, Andre Margo Dewi Susanti Dicky Perwira Ompusunggu Djafar, Mohamad Ilhan Durado, Dewinta Dwi Chandri Kurnia Putri Fauzan . Grahita Aditya Haliah, Haliah Hamidah . Hariyanto, Yudhi Harun Blongkod Hasana, Nur Azlia Heldawati Heldawati Iskandar Iskandar Iskawati, Iskawati Ismail, Susanty Judijanto, Loso Jumiati Kango, Mohamad Itya Karyono, Debi Lasido, Fahtur Rahman Lubis, Suhaimi Zefri Maisyaroh, Lia Marsadinda, Dini Matolodula, Febri Mentari Rizki Sawitri Pilomonu Mohammad Taufik Muliyani Mahmud Munandar, Anis Muner Daliman Muslem, Asnawi Muzdalifah Muzdalifah Naholo, Sahmin Nico, Leonardus Niswatin Norita Sari, Resti Novi Novi Nurnazli Nurnazli Oktavia, Sinta Paijo, Yogla Abigail Pakaya, Lukman Pautina, Awanda Rhodiya Poliyama, Tyas Aswadina Pomanto, Aprilia Radia, Siti Rahmawati Khoiriyah Ramadan, Sahrul Rawiah, Rawiah Rio Monoarfa Rizki Amalina Ronald S. Badu Rosmiati Rosmiati Rusdiana Rusdiana Sari, Resti Norita Siti Mutmainah Siti Pratiwi Husain Sri Wahyuni Sri Yanna Suma, Nursia Suryah, Suryah Suryani, I Luh Susanti, Ni Komang Ayu Lia Syahrizal Syahrizal Syaifuddin, Nur Afni Syamsuri Syamsuri Tahir, Rivaldi Teuku Zulkarnain Tri Handayani Amaliah Triana, Rini Tulie, Fatin Tri Juniarti Tutik Nugrahini Ucok, Ucok Ulviana, Ulviana Victorson Taruh Y. Sala, Selvin Zuhkrina , Yuli Zuhraini Zulkifli Bokiu