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All Journal JURNAL PRODUKTIVITAS Jumat Ekonomi: Jurnal Pengabdian Masyarakat E-Jurnal Akuntansi TSM Jurnal Keuangan dan Perbankan Syariah
Dini Lestary
IAIN Pontianak
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Ethical Identity dari Bank Islam Analisis Ethical Identity dari Bank Islam (Studi Pada 16 Bank Islam Melalui Laporan Tahunan) Dini Lestary
Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontianak Vol 8, No 2 (2021): Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontianak
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jpr.v8i2.3105

Abstract

Perkembangan Industri keuangan Islam salah satunya perbankan Islam memicu tingkat persaingan yang semakin kompetitif dimana perbankan Islam berusaha untuk inovatif dalam menawarkan produk-produk dan membangun reputasi yang baik. Namun dengan berbagai fenomena berupa tindakan kecurangan ataupun pelanggaran etika menyebabkan menurunnya reputasi perbankan Islam. Adapun dalam membangun kembali reputasi yang baik sangat ditentukan oleh identitas perusahaan itu sendiri. Hal tersebut dikarenakan identitas dari perusahaan yang menjadi dasar kepercayaan konsumen. Salah satu cara dimana informasi terkait identitas perusahaan dikomunikasikan yaitu melalui laporan tahunan perusahaan. Penelitian ini bertujuan untuk mengeksplorasi dan membandingkan ethical identity pada bank syariah yang beroperasi di berbagai belahan dunia. Satu bank Islam diambil sebagai sampel pada setiap negara dengan total 16 negara. Pada penelitian ini kami menemukan bahwa belum ada pengungkapan ethical identity secara penuh hingga 100% dari bank sampel. pengungkapan ethical identity yang tertinggi pada Negara Kuwait yaitu 78%. Kuwait yang memiliki skor tertinggi memberikan masukan positif bahwa dukungan pemerintah sangatlah penting dalam memacu pengungkapan yang maksimal dalam rangka membangun reputasi.
Model Pendampingan Activity-Based Costing Digital untuk Penguatan Manajemen Biaya Produk Pertanian Lokal Kalimantan Barat Pratiwi Kurniati; Syahbudi Syahbudi; Dwi Surya Atmaja; Verdianti Verdianti; Fitri Jayanti; Dini Lestary; Monica Olivia; Fitri Giani; Novi Nurmayanti
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v7i1.7328

Abstract

This community service activity aimed to strengthen the capacity of 20 farmer group participants under CV. Duta Alam in Ketapang Regency, West Kalimantan, in managing production costs for local agricultural products. The main problem faced by the partners was the limited ability to record, classify, and calculate production costs accurately. Most farmers still relied on manual records and market prices when determining selling prices. The success indicators of this program were measured by a participant attendance rate of 80% and a quantifiable improvement in digital literacy and cost management skills. The results showed that initially, 65% of participants recorded farming costs regularly, but 75% used handwritten records, and 75% had never heard of Activity-Based Costing. After the mentoring activity, all 20 participants successfully met the competency standards, demonstrating the ability to identify production activities, classify overhead costs, and utilize spreadsheets to compare traditional costing with Activity-Based Costing for durian, jengkol, petai, and matoa seedlings. The activity concluded that digital-based Activity-Based Costing effectively overcomes the farmers' technological constraints and supports more accurate cost calculation. Theoretically, this activity demonstrates that the Activity-Based Costing (ABC) method can be adaptively applied to small-scale agriculture through simplified digital tools. Practically, this mentoring significantly enhances the farmers' economic independence by ensuring precise product pricing, minimizing potential financial losses, and accelerating the digital transformation of traditional farmer groups in cost management.
ANALISIS PENGARUH NILAI DAN RATING SUKUK TERHADAP RETURN SAHAM: PENDEKATAN EMPIRIS PADA EMITEN MANUFAKTUR DI BEI 2020–2024 Dini Lestary; Fachrurazi; Fitri Jayanti; Miftah Nur Rasidin
Jurnal Keuangan dan Perbankan Syariah Vol 4 No 1 (2025): Juli 2025
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v4i1.4725

Abstract

Purpose: This study aims to find out how the influence of the value of sharia bond issuance and the rating of sharia bond issuance on stock returns. Design/methodology/approach: The population in this study is manufacturing companies that issue sharia bonds and are listed on the Indonesia Stock Exchange in 2020-2024. The sample selection in this study used purposive sampling. Based on the criteria in the sample selection, 45 sharia bond issuances were obtained from 9 manufacturing companies that issued sukuk on the Indonesia Stock Exchange as the final sample. Data collection is obtained from the annual report and the company's website is then analyzed by multiple regression analysis of panel data. Research Findings: The results of this study show that from the results of the calculation of the value variable and the issuance rating affect the stock return, and the results of the calculation test get a significant value of 0.021881 less than 0.05, so it is understood that the variable and the issuance rating have an effect on the stock return as well as the result of the determination coefficient where the adjusted R-squared value of 87.5306% shows that the independent variable is able to explain the independent variable, namely the stock return. Contribution/Originality/Novelty: the variable and the issuance rating have an effect on the stock return as well as the result of the determination coefficient where the adjusted R-squared value of 87.5306% shows that the independent variable is able to explain the independent variable, namely the stock return.
REVISITING TRADITIONAL COSTING IN AGRICULTURE: A COMPARATIVE ANALYSIS OF ABC AND CONVENTIONAL METHODS Nurma Sari; Dini Lestary; Pratiwi Kurniati; Fitri Jayanti; Dewa Ruci
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3378

Abstract

This study aims to analyze the application of the Activity-Based Costing (ABC) method in calculating the cost of production for leading agricultural commodities in Ketapang Regency and to evaluate the effectiveness of its use through the Google Spreadsheet application. Using a qualitative descriptive approach, data were obtained through interviews, observations, and documentation involving farmers who still use traditional cost-recording systems. The findings reveal that the ABC method provides more accurate cost information compared to the single-rate system, as it considers the varying intensity of production activities such as planting, spraying, and watering. The comparison results indicate cost distortions in the traditional method, manifested as overcost and undercost, which may affect pricing and profitability. The implementation of the ABC method integrated with Google Spreadsheet has been proven to enhance efficiency, transparency, and ease of cost analysis for farmers. This study contributes to strengthening digital-based Islamic management accounting practices that are practical and applicable to the agricultural sector in rural areas.
Co-Authors Dewa Ruci Dwi Surya Atmaja Fachrurazi Fitri Giani Fitri Jayanti Miftah Nur Rasidin Monica Olivia Novi Nurmayanti Nurma Sari Pratiwi Kurniati Syahbudi Syahbudi Verdianti Verdianti