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All Journal Jurnal Kelautan : Indonesian Journal of Marine Science and Technology Balance Vocation Accounting Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Abdi Insani Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Formosa Journal of Multidisciplinary Research (FJMR) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan Jurnal Bisnis dan Kewirausahaan
Rina Ambarwati
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENGEMBANGAN BISNIS BERBASIS EKONOMI SYARIAH BAGI MASYARAKAT PCIM MALAYSIA Naim, Abu; Dadang, Dadang; Ambarwati, Rina; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Faroqi, Fahmi Al; Nurhillal, Zahroh; Zuhro, Siti Fatimatul; Nugraha, Wahyu Fajar; Hamim, Thoat; Setiani, Nurul; Romadhoni, Danu Noval
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2723

Abstract

Masyarakat Persatuan Cabang Istimewa Muhammadiyah (PCIM) di Malaysia memiliki permasalahan yang dihadapi yaitu kurangnya pemahaman masyarakat tentang cara mengelola bisnis dengan prinsip ekonomi syariah yang dapat meningkatkan kesejahteraan dan keberlanjutan ekonomi. Tujuan dari pengabdian ini kepada masyarakat adalah meningkatkan pengetahuan masyarakat PCIM Malaysia tentang konsep ekonomi syariah diikuti sebanyak 100 peserta warga muhammadiyah di malaysia. metode pelaksanaan kegiatan  metode yang diigunakan pada pelaksanaan ini yaitu  sosialisasi dan pelatihan- pelatihan, dan pendampingan mengenai pengelolaan bisnis syariah, pemasaran halal, dan memperkuat jaringan bisnis. Simulasi bisnis syariah, workshop untuk memberikan interaktif, diskusi kelompok, dan ceramah adalah beberapa pendekatan partisipatif yang digunakan. Salah satu evaluasi pelaksanaan adalah untuk mengukur tingkat pengetahuan dan kemampuan peserta. Hasil kegiatan menunjukkan peningkatan literasi ekonomi syariah anggota PCIM Malaysia dari 30% menjadi 60%. Banyak usaha mikro mulai menerapkan akad murabahah, mudharabah, dan musyarakah dalam operasionalnya, sehingga mengurangi ketergantungan pada pinjaman berbunga. Koperasi syariah terbentuk untuk memperkuat modal bersama, sedangkan platform digital halal membantu UMKM memperluas pasar hingga negara tetangga. Jaringan kemitraan antar pengusaha Muslim semakin solid, meningkatkan pendapatan dan stabilitas usaha. Program ini menumbuhkan kesadaran bahwa bisnis berbasis syariah tidak hanya kewajiban agama, tetapi juga berdaya saing dan berkelanjutan. kegiatan ini diharapkan akan memberikan kontribusi positif bagi warga muhammadiyah di PCIM Malaysia.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
SOSIALISASI PELAPORAN KEUANGAN YAYASAN SESUAI PSAK 45 TENTANG LAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN PEMBANGUNAN MASYARAKAT SEJAHTERA (YPMS) PAMULANG TANGERANG SELATAN Sunardi, Nardi; Ambarwati, Rina; Rusmawati, Rusmawati; Riszaldi, Okta; Krisnanto, Egi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10512

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan sosialisasi sekaligus pengenalan akuntansi yang benar serta memberikan pelatihan dalam menyusun laporan keuangan yang sesuai dengan pedoman atau standar akuntansi yang berlaku di Indonesia, yaitu Pedoman Standar Akuntansi Keuangan Nomor 45 atau lebih dikenal dengan PSAK 45, yaitu tentang Pelaporan Keuangan Entitas Nirlaba kepada pengelola atau pengurus Yayasan Pembangunan Masyarakat Sejahtera (YPMS) Pamulang. Langkah dan metode kegiatan yang dilakukan adalah pertama, melakukan kegiatan kelas atau tatap muka dengan memberikan pemaparan materi akuntansi yang berlaku untuk entitas/organisasi nirlaba. Kedua, melakukan review atas laporan keuangan yang selama ini dibuat. Ketiga melakukan tindak lanjut dengan mengerjakan kembali sebagian laporan keuangan sesuai dengan standar yang berlaku, yaitu PSAK 45 tentang Laporan Keuangan Entitas Nirlaba. Keempat, melakukan pendampingan selama pengabdian untuk menyusun laporan keuangan sesuai standar akuntansi yang berlaku.
IMPLEMENTATION OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM TO IMPROVE FINANCIAL TRANSPARENCY OF MSMES IN TANGERANG REGENCY Sapriyadi; Abu Naim; Purwani Husodo; Annisa Risqi Sulistya Kusuma Wardhani; Siti Fatimatul Zuhro; Rina Ambarwati; Ervina Yennie Permanningrum; Andika Mugi Gumilang; Fery Updi; Adam Zulfahmi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1269

Abstract

The rapid advancement of information technology has significantly influenced the business landscape, including the Micro, Small, and Medium Enterprises (MSME) sector in Tangerang Regency. As key contributors to regional economic growth, MSMEs face the urgent need to adopt digital transformation, particularly in financial management. However, many MSMEs continue to rely on manual or spreadsheet-based systems, which hinder financial transparency, accuracy, and efficiency. This study aims to analyse the implementation of cloud-based accounting information systems (AIS) and their impact on improving MSMEs’ financial transparency in Tangerang Regency. The research employs a quantitative descriptive method, using questionnaires distributed to 100 MSME owners and financial staff who have implemented cloud-based accounting systems. Data were analysed through simple linear regression using SPSS 26 to determine the relationship between the implementation of cloud-based AIS (independent variable) and financial transparency (dependent variable). The results indicate that the implementation of cloud-based AIS has not significantly improved financial transparency among MSMEs in Tangerang Regency, with an R-squared value of 0.003 and a significance level of 0.624 (>0.05). This suggests that only 0.3% of financial transparency variation is explained by the use of cloud-based systems, while 99.7% is influenced by other factors such as digital literacy, infrastructure readiness, and managerial support. Despite the weak statistical correlation, the findings highlight the strategic potential of cloud-based accounting systems to enhance operational efficiency, data accessibility, and stakeholder trust. The study concludes that the success of digital transformation among MSMEs requires not only technological adoption but also government facilitation, training in digital literacy, and policy support to maximise transparency and accountability in financial management.
Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company Ambarwati, Rina; Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Sugiyono, Sugiyono; Chyntia, Ingkak; Aminudin, Dindin; Dadang, Dadang; Ulinnuha, Nor Fatah; Ramadhan, Muhammad dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10463

Abstract

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.
The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company Ambarwati, Rina; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Dadang, Dadang; Aminudin, Dindin; Zuhro, Siti Fatimatul; Ramadhan, Muhammad Dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10709

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.
Peran Orientasi Inovasi terhadap Kinerja UMKM yang Dimoderasi oleh Intensitas Persaingan Naim, Abu; Ambarwati, Rina; Permananingrum, Ervina Yennie; Hadi, Ilwin; Pauji, Ahmad
Jurnal Bisnis dan Kewirausahaan Vol 2 No 3 (2025): November
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/bwvnqf22

Abstract

The purpose of this study is to determine whether Innovation Orientation (IO) has an impact on the performance of micro, small, and medium enterprises (MSMEs) moderated by Competition Intensity (CI) in the food and beverage sector in Indonesia. The research sample consisted of 100 MSME actors. Sample collection was conducted through an online questionnaire. The analysis used in this study employed Smart PLS 3.0. The results showed that IO had a direct positive impact on MSME performance, but CI did not have a direct positive impact and did not moderate MSME performance. These findings provide applicable guidance for MSME owners and policymakers that encouraging innovation through internal support systems and market responsiveness can yield tangible performance benefits, even in highly competitive environments.
PELATIHAN AKUNTANSI PEPAJAKAN UNTUK MEMASUKI DUNIA KERJA DI SMAN 1 KOPO Sugiyono, Sugiyono; Naim, Abu; Rosidawaty, Rosidawaty; Ambarwati, Rina; Wangsih, Ingkak Chintya; Gumilang, Andika Mugi; Dadang, Dadang; Atmaja, Sena; Hadi, Helmas Septiyo; Aminudin, Dindin; Pauji, Ahmad
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3285

Abstract

High school graduates need to have practical skills, especially in tax accounting, due to changes in the world of work. Many students are still confused about proper financial record-keeping and tax administration. Because of this situation, they are not prepared to meet the skill requirements needed by the industry. Therefore, SMAN 1 Kopo needs tax accounting training to provide students with relevant and practical skills. The community service activity "Tax Accounting Training for Entering the World of Work at SMAN 1 Kopo" aims to enhance students' knowledge and skills in tax accounting in accordance with the needs of the workforce. This activity began with an interactive seminar on the basics of taxation. Then, participants received hands-on training with simulations of simple accounting record-keeping, filling out tax returns, and using the e-filing application. To enhance their understanding, participants also engaged in group discussions and case studies. Pre-tests and post-tests were used to assess the students. The activity results showed that the students understood tax accounting better. A 45% increase in concept mastery occurred, from 25% on the pre-test to 70% on the post-test. This increase indicates that the practice-based learning and case study approach used during the training were highly effective. Students also became more confident in completing transaction journals and SPT simulations. This program successfully met its main objective, which was to prepare students from SMAN 1 Kopo to work with additional skills in tax accounting. This indicates that the socialisation and practical training methods successfully equipped students with tax accounting skills while also raising awareness of the importance of tax compliance.
PENERAPAN MODEL ILUMINATIF DALAM EVALUASI PEMBELAJARAN IPS DI SD NEGERI GEBANGAN, PENGASIH, KULON PROGO Ambarwati, Rina; Setiawati, Esti
Jurnal Sosialita Vol. 21 No. 1 (2026): Pendidikan IPS sebagai Instrumen Evaluasi Kebijakan dan Transformasi Sosial da
Publisher : Program Magister Pendidikan IPS UPY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/js.v21i1.9388

Abstract

This study aims to describe the application of the illuminative model in the evaluation of Social Studies (IPS) learning at Gebangan Elementary School, Pengasih, Kulon Progo. The illuminative model is used as an alternative approach to evaluate learning as a whole, not only focusing on academic results, but also examining the process, interactions, and contextual factors that influence learning success. This study employs a descriptive qualitative approach with an illuminative evaluation model in social studies learning. Data collection techniques consist of observation, in-depth interviews, and documentation. The data analysis was carried out using an interactive model, which includes the steps of data reduction, data display, and conclusion drawing. The results of the study indicate that the application of the illuminative model provides a deeper understanding of the IPS learning process in schools. Several advantages were found, such as exploring student and teacher perceptions and identifying obstacles that were not detected through conventional evaluations. However, there are also challenges such as limited innovation in learning methods, minimal active student participation, and the focus of evaluation which is still dominant on the cognitive aspect. The application of the illuminative model has a positive impact on increasing teacher awareness to innovate and encourage more active student involvement. This study recommends that the illuminative model be applied sustainably to improve the quality of IPS learning, through teacher training, development of learning media, and involvement of parents and the community in the education process.
Co-Authors Abu Naim Abu Naim Adam Zulfahmi Adelia Dwi Valentin Ahmad Pauji Aminudin, Dindin Andika Mugi Gumilang Annisa Risqi Sulistya Kusuma Wardhani Atmaja, Sena Aziz, Zulfi Al Chyntia, Ingkak DADANG DADANG Egi Krisnanto Ervina Yennie Permananingrum Ervina Yennie Permanningrum Esti Setiawati Fajar Setiawan Faroqi, Fachmi Al Faroqi, Fahmi Al Fery Updi Gumilang, Andika Mugi Gunawan, Sandi Hadi, Ilwin Hamim, Thoat Helmas Septiyo Hadi Ilwin Hadi Ingkak Chintya Wangsih Krisnanto, Egi Lulu Fatihatul Uyun Misbakhul Munir Nardi Sunardi Nugraha, Wahyu Fajar Nurhillal, Zahroh Nurul Setiani Okta Riszaldi Pauji, Ahmad Permananingrum, Ervina Yennie Perwitahasari, Resy Purwani Husodo Putri Yandika, Marvita Adelia Ramadhan, Muhammad Dhitya Riszaldi, Okta Romadhoni, Danu Noval Rosidawaty Rosidawaty Rosyidawati, Rosyidawati Rusmawati Rusmawati Rusmawati Rusmawati, Rusmawati S, Sugiono Sabina, Anida Adelia Sapriyadi, Wandi Siti Fatimatul Zuhro Siti Fatimatul Zuhroh Siti Maesaroh Sugiyono Sugiyono Sunardi, Nardi Ulinnuha, Nor Fatah Ulinuha, Nor Fattah