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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets Jurnal Siasat Bisnis JURNAL BISNIS STRATEGI Jurnal Manajemen Bisnis E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis IJIBE (International Journal of Islamic Business Ethics) WARTA Indonesian Journal of Educational Counseling Indonesian Journal of Community Services Indicators : Journal of Economic and Business SUHUF: Jurnal Pengkajian Al-Qur'an dan Budaya Journal of Advanced Multidisciplinary Research Munaddhomah: Jurnal Manajemen Pendidikan Islam AUDIENSI: Jurnal Pendidikan dan Perkembangan Anak Jurnal Ilmiah Sultan Agung Global Insights in Management and Economic Research
Mutamimah Mutamimah
Universitas Islam Sultan Agung
Religion Aerospace Engineering Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Pelatihan Akuntansi Digital bagi Badan Umum Milik Desa Makmur Bermartabat di Desa Batu Kecamatan Karang Tengah Kabupaten Demak Indriastuti, Maya; Mutamimah, Mutamimah; Riansyah, Andi
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.36-44

Abstract

Keberadaan BUMDes Makmur Bermartabat di Desa Batu Kec. Karang Tengah, Kab. Demak bertujuan untuk mengelola sumber daya lokal, menyediakan jasa pelayanan, dan terlibat dalam berbagai usaha yang bertujuan untuk meningkatkan Pendapatan Asli Desa (PADes) dan memajukan kesejahteraan masyarakatnya. Namun sayangnya, BUMDes tersebut belum mempunyai pengetahuan tentang akuntansi digital, sehingga proses pengumpulan dan analisis masih bersifat tradisional. Hal ini mengakibatkan potensi keuangan BUMDes tidak dapat berjalan dengan baik. Oleh karena itu, tujuan kegiatan abdimas FE dan FTI UNISSULA adalah memberikan pengetahuan sekaligus pelatihan akuntansi digital untuk proses pengumpulan, analisis, dan komunikasi informasi akuntansi kepada pengguna internal dan eksternal untuk pengambilan keputusan mereka secara real time; dan meningkatkan kompetensi terkait pelaporan keuangan sesuai dengan SAK-ETAP. Mitra abdimas ini adalah BUMDes Makmur Bermartabat. Metode abdimas, yaitu: a) memberi stimulus pelatihan akuntansi digital; b) meningkatkan kompetensi terkait pelaporan keuangan; c) monitoring dan evaluasi. Hasil kegiatan abdimas ini menunjukkan bahwa: a) BUMDes Makmur Bermartabat mendapatkan tambahan pengetahuan dan pemahaman tentang akuntansi digital berupa proses pengumpulan, analisis, dan komunikasi informasi akuntansi kepada pengguna internal dan eksternal untuk pengambilan keputusan mereka secara real time; b) BUMDes Makmur Bermartabat memiliki kompetensi terkait pelaporan keuangan. Urgensi kegiatan abdimas ini terletak pada pentingnya akuntansi digital dalam menghasilkan laporan keuangan, sehingga mereka mampu melakukan evaluasi terhadap efektivitas bisnis dan perolehan pendapatan selama satu periode.The Makmur Bermartabat BUMDes in Batu Village, Karang Tengah District, Demak Regency aims to manage local resources, provide services, and engage in various businesses that aim to increase Village Original Revenue (PADes) and promote the welfare of the community. Unfortunately, the BUMDes has no knowledge of digital accounting, so the collection & analysis process is still traditional. This results in the financial potential of BUMDes not being able to run properly. Therefore, the objectives of the community service activities of FE & FTI UNISSULA are to provide knowledge as well as digital accounting training for the process of collecting, analyzing, & communicating accounting information to internal & external users for their decision making in real time; & increasing competencies related to financial reporting in accordance with SAK-ETAP. The partner of this service is Makmur Bermartabat BUMDes. The community service methods: a) provide a digital accounting training stimulus; b) improve competencies related to financial reporting; c) monitoring & evaluation. The results of this community service activity show that: a) Makmur Bermartabat BUMDes gain additional knowledge & understanding of digital accounting in the form of a process of collecting, analyzing, & communicating accounting information to internal & external users for their decision making in real time; b) Makmur Bermartabat BUMDes have competencies related to financial reporting. The urgency of this service activity lies in the importance of digital accounting in producing financial reports, so they can evaluate the effectiveness of their business & income generation during one period.
Analysis of the Capital Asset Pricing Model (CAPM) Method to Determine Investment Options in LQ45 Stocks on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period Setyawan, Dwi Aris; Mutamimah, Mutamimah
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.70-88

Abstract

Stock valuation is a crucial component of investment analysis, helping investors make informed decisions amid fluctuating market conditions. Despite its popularity, the Capital Asset Pricing Model (CAPM) often yields inconsistent results in practice, especially in emerging markets such as Indonesia. Previous studies have not sufficiently addressed how effectively CAPM distinguishes undervalued and overvalued stocks in the LQ45 Index, which comprises high-capitalization and liquid stocks on the Indonesia Stock Exchange (IDX). This study aims to assess the performance of CAPM in identifying mispriced stocks and guiding portfolio decisions. A total of 23 stocks were selected from the LQ45 Index based on their consistent inclusion from 2019 to 2023 and complete data availability. The analysis utilizes daily closing stock prices, the Jakarta Composite Index (JCI) as a market proxy, and the Bank Indonesia 7-Day Reverse Repo Rate as the risk-free rate. The results reveal six undervalued stocks: PT Aneka Tambang Tbk (ANTM), PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT Bank Mandiri (Persero) Tbk (BMRI), PT XL Axiata Tbk (EXCL), PT Hanjaya Mandala Sampoerna Tbk (HMSP), and PT Media Nusantara Citra Tbk (MNCN). Meanwhile, 17 stocks are categorized as overvalued, including PT Adaro Energy Indonesia Tbk (ADRO), PT Astra International Tbk (ASII), PT Bank Central Asia Tbk (BBCA), PT Indofood CBP Sukses Makmur Tbk (ICBP), and others. These findings confirm that CAPM remains a useful tool in valuing stocks and shaping rational investment strategies. The study contributes to a better understanding of CAPM’s empirical relevance in emerging capital markets and provides practical insights for investors and financial analysts.
Analisis Strategi CBT: Pelaksanaanya dalam Konseling Abdilah, Aida; Yulistina, Ina; Mutamimah, Mutamimah
Indonesian Journal of Educational Counseling Vol 9 No 2 (2025)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/001.202592.516

Abstract

This study aims to examine the implementation of Cognitive Behavioral Therapy (CBT) strategies in counseling services through a literature study method. Data were collected from literature published in the period 2019–2024 and obtained through a systematic search on Google Scholar, with selection based on relevance, scientific feasibility, and topic recency. Analysis of 15 primary studies showed that CBT has been proven effective in individual and group counseling to deal with various psychological problems, such as social anxiety, obsessive compulsive disorder (OCD), low self-esteem, self-esteem, self-efficacy, learning difficulties, deviant behavior, and smartphone addiction. Various CBT techniques used include cognitive restructuring, self-management, modeling, role playing, and integration with other interventions such as music therapy and Islamic counseling. The dominant research designs are pre-experimental experiments, quasi-experimental experiments, and single subject designs with relevant psychological instruments and statistical analysis. The results of the study show that the implementation of CBT in counseling can change negative thought patterns to positive ones, improve emotional regulation, and significantly improve client behavior. These findings confirm that CBT is an effective and adaptive strategy to be implemented in various counseling services in Indonesia.
FUNGSI OCB PADA PT KILANG PERTAMINA INTERNASIONAL RU V BALIKPAPAN DALAM MEMODERASI PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Hafiz, Abdul; Mutamimah, Mutamimah
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 3 (2025): SEPTEMBER 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Industri minyak dan gas memiliki peran strategis dalam mendukung pertumbuhan ekonomi Indonesia. PT Kilang Pertamina Internasional RU V Balikpapan, sebagai bagian dari PT Pertamina (Persero), memainkan peran penting dalam pengolahan dan distribusi energi nasional. Penelitian ini dilakukan untuk memahami bagaimana budaya organisasi dan kepemimpinan transformasional memengaruhi kinerja pegawai, dengan organizational citizenship behavior (OCB) sebagai faktor perantara. Menggunakan pendekatan explanatory research, data dikumpulkan melalui survei menggunakan kuesioner kepada para pegawai. Fokus kajian ini adalah melihat sejauh mana penerapan nilai-nilai budaya organisasi serta gaya kepemimpinan yang mampu menginspirasi dapat mendorong perilaku kerja sukarela dan meningkatkan kinerja. Temuan penelitian memperlihatkan bahwa budaya organisasi yang solid dan kepemimpinan transformasional memberikan pengaruh positif dalam memperkuat OCB, termasuk aspek inisiatif pribadi, loyalitas, dan kerja sama. Selanjutnya, peningkatan OCB terbukti memediasi hubungan antara kedua variabel bebas dengan kinerja pegawai, menciptakan lingkungan kerja yang lebih produktif dan harmonis. Temuan ini menggarisbawahi pentingnya pengembangan sistem kerja yang menumbuhkan budaya positif dan gaya kepemimpinan yang memberdayakan, sebagai bagian dari strategi peningkatan kinerja pegawai. Oleh karena itu, organisasi di sektor energi perlu merancang kebijakan pengembangan sumber daya manusia yang adaptif dan berorientasi jangka panjang, agar mampu menjawab tantangan industri yang terus berkembang.Kata Kunci: Budaya Organisasi, Industri Energi, Kepemimpinan Transformasional, Kinerja Pegawai, OCB.
Impact of Fathonah Transparency on Educational Financing Access Rofiqoh, Lela; Lusianti, Dina; Widodo, Widodo; Khajar, Ibnu; Mutamimah, Mutamimah; Yusoff, Rushami
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 3 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i3.1885

Abstract

The fundamental problem in the management of educational institutions in Indonesia lies in the limited access to financing, caused by weak transparency, unequal distribution of funds, and poor accountability, which creates a research gap concerning the effectiveness of transparency in enhancing trust in financial institutions. This study introduces the concept of Fathonah Transparency, a synthesis of sound corporate governance principles with intellectual, spiritual, and Islamic ethical intelligence, which is expected to strengthen the reputation of educational institutions and significantly improve their access to external financing sources. The research involved 350 academic institutions in Central Java selected through purposive sampling. Data analysis employed the Partial Least Squares–Structural Equation Modelling approach to examine causal relationships among variables, particularly the dimensions of acceptable transparency, relevant content, and accountability. The findings reveal that all three dimensions significantly influence reputation and access to financing, with reputation serving as a strong mediating factor that reinforces the link between transparency and funding opportunities. The discussion emphasises that intelligent, relevant, and accountable transparency grounded in Islamic values not only enhances the social legitimacy of educational institutions but also fosters greater trust among financial providers, thereby contributing theoretically to the development of Islamic value-based governance and offering practical implications for strengthening the financing system in Indonesian education.
Taxation Liability Determination Framework Predicated on Adherence to Taxpayer Obligations Ismir, Adi; Mutamimah, Mutamimah
Global Insights in Management and Economic Research Vol. 1 No. 02 (2025): Advancing Management, Technology, and Sustainability: Insights from Digital Tr
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v1i02.9

Abstract

Purpose of the study: This study aims to develop a tax payment decision model based on taxpayer compliance, specifically examining how tax awareness and understanding of tax regulations influence taxpayers' decisions to pay regional taxes in Batang Hari Regency. Materials and methods: This research employs a quantitative explanatory approach using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Data were collected through structured questionnaires from 135 active regional taxpayers across eight tax sectors (PBB-P2, PBJT, Advertisement, etc.) using total sampling technique. The study examined the relationships between tax regulation (X1), taxpayer awareness (X2), taxpayer compliance (Z as mediating variable), and tax payment decisions (Y). Results: All research hypotheses were statistically significant. Tax regulation and taxpayer awareness positively influence taxpayer compliance (path coefficients: 0.403 and 0.568 respectively). However, tax regulation shows a negative direct effect on tax payment decisions (-0.223), while taxpayer awareness demonstrates a positive direct effect (0.207). Taxpayer compliance significantly mediates the relationship between both independent variables and tax payment decisions (0.469). The model explains 59% of taxpayer compliance variance and 39.2% of tax payment decision variance. Conclusions: Taxpayer awareness and tax regulations significantly influence taxpayer compliance, which subsequently affects actual tax payment decisions. High levels of awareness, supported by clear, fair, and easily understood regulations, effectively increase compliance rates and encourage voluntary tax payments. Taxpayer compliance plays an essential mediating role in strengthening the relationship between regulations and awareness toward tax payment decisions.
Analisis Kesehatan Bank Umum Syariah dari Aspek Risk Profile, Good Corporate Governance, dan Capital Sebelum dan Saat Masa Pandemi Covid-19 Firdaus, Kartika; Mutamimah, Mutamimah
Journal of Economics and Business Vol 5, No 1 (2023): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v5i1.109

Abstract

Bertujuan untuk menganalisis kesehatan bank umum syariah dari aspek Risk Profile, Good Corporate Governance, Earning, dan Capital (RGEC) sebelum dan saat masa pandemi Covid-19. Seluruh bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) menjadi populasi penelitian. Menggunakan data sekunder dengan teknik dalam pengambilan sampel adalah purposive sampling dan didapatkan sampel sebanyak 12 bank umum syariah. Penelitian ini menggunakan teknik analisis yang deskriptif dan Mann-Whitney Test untuk menguji ada atau tidaknya beda tingkat kesehatan bank syariah pada sebelum dan saat masa pandemi Covid-19. Kesimpulan penelitian secara umum bahwa tidak ada beda kesehatan bank syariah dari aspek Risk Profile, Good Corporate Governance, Earning, dan Capital sebelum dan saat masa Pandemi Covid-19. Dengan kata lain, seluruh sampel bank syariah dalam kondisi “Sehat”, baik sebelum maupun saat pandemi covid-19.
Co-Authors Abdilah, Aida Dina Lusianti Endang Pudjiati Fajar, Maulana Firdaus, Kartika Fuadi, Firza Hendar Hendar Ibnu Khajar Ika Rusmawati Indri Kartika, Indri Ismir, Adi Komariatun, Komariatun Lisa Kartikasari Maya Indriastuti Miski, Miski Munadharoh . Mutamimah Mutamimah Nurhayatie, Tatiek Phradiansah ., Phradiansah Putriani, Nadila Sartika Riansyah, Andi Rofiqoh, Lela Setyawan, Dwi Aris Siti Nur Zaidah Chasanah Sitty Yuwalliatin, Sitty Slyamtinah, Slyamtinah Timbul Arifin Widiyanto Widiyanto Widodo Widodo Yulistina, Ina Yusoff, Rushami Zaenudin Zaenudin