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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 Bisnis dan Kewirausahaan
Rina Ambarwati
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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.
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.
Co-Authors Abu Naim Abu Naim Adelia Dwi Valentin Ahmad Pauji Aminudin, Dindin Andika Mugi Gumilang Atmaja, Sena Aziz, Zulfi Al Chyntia, Ingkak DADANG DADANG Egi Krisnanto Ervina Yennie Permananingrum Fajar Setiawan Faroqi, Fachmi Al Faroqi, Fahmi Al 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 Pauji, Ahmad Permananingrum, Ervina Yennie Perwitahasari, Resy 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 Siti Fatimatul Zuhroh Siti Maesaroh Sugiyono Sugiyono Sunardi, Nardi Ulinnuha, Nor Fatah Ulinuha, Nor Fattah