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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Investasi Islam Journal of Social Responsibility Projects by Higher Education Forum JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Trends Economics and Accounting Research JURNAL MUARA PENDIDIKAN Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Altafani Jurnal Ekonomi dan Bisnis
Sri Rahayu
Universitas Islam Sumatera Utara
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PENGUATAN LITERASI KEWIRAUSAHAAN MELALUI PENETAPAN HARGA PRODUK KREATIF LOKAL Sri Rahayu; Jalilah Ilmiha; Neni Sri Wahyuni; Yusrita Yusrita; Nurhudawi Nurhudawi; Syamsul Effendi; Ilham Sonata; Faty Rahmarisa; Ummi Khoiriah; Rahma Sari Lubis
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49927

Abstract

Ekonomi kreatif berbasis potensi lokal memiliki peluang besar untuk meningkatkan kesejahteraan masyarakat desa. Di Desa Bandar Labuhan, Kecamatan Tanjung Morawa, Kabupaten Deli Serdang, masyarakat mengembangkan produk eco print daun kelor dan rajutan sebagai usaha ekonomi kreatif. Namun, permasalahan utama yang dihadapi adalah penetapan harga jual yang tidak berbasis pada Harga Pokok Produksi (HPP). Kondisi ini menyebabkan produk sering kali dijual di bawah nilai sebenarnya (undervalue) sehingga keuntungan yang diperoleh sangat terbatas. Kegiatan pengabdian ini dilaksanakan melalui pelatihan dan pendampingan kepada masyarakat. Metode yang digunakan meliputi analisis HPP dengan pendekatan full costing dan variable costing untuk mengidentifikasi seluruh komponen biaya produksi, serta simulasi penetapan harga jual menggunakan strategi cost plus pricing dan value based pricing. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menghitung HPP secara sistematis, mulai dari biaya bahan baku, tenaga kerja, hingga overhead. Masyarakat juga mampu menentukan harga jual yang lebih wajar dan kompetitif, misalnya produk eco print yang semula dijual terlalu rendah kini ditetapkan sesuai dengan biaya dan nilai tambah produk. Dengan demikian, produk yang dihasilkan tidak hanya lebih bernilai ekonomis, tetapi juga memiliki daya saing yang lebih kuat di pasar. Kesimpulannya, kegiatan ini berhasil mencapai tujuan pemberdayaan, ditandai dengan peningkatan pengetahuan, keterampilan, dan pendapatan masyarakat. Integrasi analisis HPP dan strategi harga jual terbukti efektif dalam memperkuat kapasitas masyarakat desa untuk mengembangkan usaha ekonomi kreatif secara berkelanjutan.
Pengaruh Islamic Sosial Reporting (ISR), Sustainability Reporting (SR) terhadap Nilai Perusahaan dengan Good Corporate Govarnance (GCG) sebagai Variabel Moderasi pada Emiten di JII Periode 2022-2024 Ummi Khoiriah; Ramadona Simbolon; Sri Rahayu
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1798

Abstract

Penelitian ini mengkaji pengaruh Islamic Social Reporting (ISR), Sustainability Reporting (SR), dan Good Corporate Governance (GCG) terhadap nilai perusahaan dengan GCG sebagai variabel moderasi pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif explanatory dengan data sekunder berbentuk panel. Populasi penelitian adalah seluruh perusahaan yang secara konsisten terdaftar dalam JII, sedangkan sampel dipilih dengan purposive sampling berdasarkan kelengkapan data pada laporan tahunan, sustainability report, dan data pasar. Instrumen yang digunakan berupa lembar dokumentasi dan coding indikator pengungkapan. Data dianalisis dengan statistik deskriptif dan moderated regression analysis. Hasil penelitian menunjukkan bahwa ISR, SR, dan GCG masing-masing berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, GCG secara signifikan memperkuat hubungan ISR terhadap nilai perusahaan serta hubungan SR terhadap nilai perusahaan. Temuan ini menunjukkan bahwa kualitas pengungkapan dan kredibilitas tata kelola secara bersama-sama membentuk persepsi investor. Kesimpulannya, pengungkapan non-keuangan dapat meningkatkan nilai perusahaan apabila didukung oleh mekanisme tata kelola yang efektif pada emiten pasar modal syariah.
POLA KEPEMIMPINAN KEPALA MADRASAH DI MTS PAB-1 SAMPALI Amiruddin Amiruddin; Sri Rahayu Nasution; Sartika Hutasuhut; Muhammad Isa; Fuad Zaini
Jurnal Muara Pendidikan Vol. 7 No. 1 (2022): Jurnal Muara Pendidikan Vol 7 No 1, Juni 2022
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v7i1.649

Abstract

This study aims to reveal the leadership pattern of a madrasa head, the formulation of the problem in this study is how the leadership pattern of the madrasa head and the implementation of the madrasa head in decision making in the madrasa. This research was conducted at MTS PAB-1 Sampali, Deli Serdang Regency. The research method used in this research is to use a qualitative approach. The result of the research is that the leadership applied is a democratic leadership pattern by involving all elements of the school such as teachers, students, stake holders and parents. Decision making on students who commit disciplinary violations also goes through three stages before being sanctioned with dismissal, namely Giving Advice, Recording/Agreement Letters/Black Books, Calling Parents
Determinasi Kualitas Laporan Keuangan Bank Syariah: Peran Opini Audit, Audit Delay, dan Profitabilitas Zahrina Sazida Afra; Sri Rahayu; Zufrizal
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2720

Abstract

This study aims to examine the effect of audit opinion and audit delay on financial reporting quality with profitability as a moderating variable in Islamic Commercial Banks during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial statements. The sample was determined using purposive sampling, resulting in 33 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results reveal that audit delay has a negative and significant effect on financial reporting quality, with a regression coefficient of -0.006 and a significance value of 0.006 (< 0.05). This finding indicates that longer audit completion periods tend to reduce the timeliness and relevance of financial information. Meanwhile, audit opinion does not significantly affect financial reporting quality, as indicated by a significance value of 1.000 (> 0.05). Simultaneously, audit opinion and audit delay significantly affect financial reporting quality, with an F-statistic value of 4.533 and a significance level of 0.019 (< 0.05). Furthermore, the coefficient of determination test shows an R Square value of 0.232, indicating that 23.2% of the variation in financial reporting quality can be explained by the independent variables, while the remaining 76.8% is influenced by other factors outside the research model. The findings also demonstrate that profitability is unable to moderate the relationship between audit opinion and audit delay on financial reporting quality because the interaction variables show significance values above 0.05. This study contributes to the literature on Islamic banking and financial reporting quality by emphasizing the importance of audit efficiency in enhancing the credibility and timeliness of financial reporting in Islamic financial institutions.
Islamic Social Responsibility, Islamic Corporate Governance, Manajemen Laba, dan Kinerja Keuangan Pada Perusahaan Syariah Putri Salbiah Sukma Br. Nst; Sri Rahayu; Jalilah Ilmiha
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2736

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) on financial performance with earnings management as a moderating variable in sharia public companies within the financial and banking sector listed in the Sharia Securities List during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used purposive sampling, resulting in 30 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that ICSR has a positive and significant effect on financial performance, with a regression coefficient of 18.558 and a significance value of 0.029 (< 0.05). In contrast, ICG does not have a significant effect on financial performance, as indicated by a significance value of 0.200 (> 0.05). Earnings management also does not significantly affect financial performance, with a significance value of 0.678 (> 0.05). Furthermore, earnings management is unable to moderate the relationship between ICSR and ICG on financial performance because the significance values of the interaction variables are 0.435 and 0.449 (> 0.05), respectively. The coefficient of determination test shows an Adjusted R Square value of 0.028 or 2.8%, indicating that the research variables explain only 2.8% of the variation in financial performance, while the remaining 97.2% is influenced by other factors outside the research model. These findings demonstrate that sharia-based social responsibility disclosure plays a more dominant role than sharia governance mechanisms in improving the financial performance of sharia companies.
Pengaruh PSAK Syariah dan CSR terhadap Kepercayaan Investor dengan Mediasi Reputasi Perusahaan Keisya Fitri Wulandari; Sri Rahayu; Lusi Elviani Rangkuti
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2719

Abstract

This study aims to examine the effect of the implementation of Sharia Financial Accounting Standards (PSAK Syariah) and Sharia-based Corporate Social Responsibility (CSR) disclosure on investor trust, with corporate reputation as a mediating variable in companies listed in the Sharia Securities List on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports over the observation period. The sample consists of 16 companies with 48 observations, selected using purposive sampling. Data analysis is conducted using panel data regression combined with path analysis, and mediation testing is performed using the Sobel test. The results indicate that partially, the implementation of PSAK Syariah and Sharia CSR disclosure do not have a significant effect on investor trust. However, simultaneously, these variables along with corporate reputation have a significant effect on investor trust. Furthermore, PSAK Syariah and CSR disclosure have a positive effect on corporate reputation, but corporate reputation is not able to mediate the relationship between the independent variables and investor trust. These findings suggest that although companies have implemented Sharia principles in financial reporting and social responsibility, investors tend to prioritize financial performance indicators over Sharia compliance aspects in making investment decisions. This study implies that enhancing investor trust in the Islamic capital market requires not only compliance with Sharia accounting standards and CSR disclosure but also improvements in the quality, relevance, and transparency of financial information, as well as stronger integration between Sharia values and economic performance.
Sharia Conformity, Efisiensi Operasional, dan Profitabilitas dengan Mediasi Risiko Pembiayaan pada Bank Umum Syariah di Indonesia Dinda Difitriari; Sri Rahayu; Sri Elviani
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2151

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sharia Conformity dan efisiensi operasional terhadap profitabilitas dengan Non-Performing Financing (NPF) sebagai variabel mediasi pada Bank Umum Syariah di Indonesia periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Umum Syariah. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 11 Bank Umum Syariah dengan jumlah observasi sebanyak 33 data. Analisis data dilakukan menggunakan metode Path Analysis dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa Sharia Conformity dan efisiensi operasional tidak berpengaruh signifikan terhadap Non-Performing Financing (NPF). Sharia Conformity juga tidak berpengaruh signifikan terhadap profitabilitas, sedangkan efisiensi operasional berpengaruh signifikan terhadap profitabilitas. Selain itu, NPF tidak berpengaruh signifikan terhadap profitabilitas. Hasil uji mediasi menunjukkan bahwa NPF tidak mampu memediasi pengaruh Sharia Conformity maupun efisiensi operasional terhadap profitabilitas pada Bank Umum Syariah di Indonesia.
Optimalisasi Pengelolaan Keuangan Sekolah Berkelanjutan Berbasis Maqasid Syariah Sri Rahayu; Azwansyah Habibie; Sobihatun Nur Abdul Salam; Safrida Safrida; Supriadi Supriadi; Sri Gustina Pane; Neni Sri wahyuni; Jihan Fazira; Inaya Hakim; Dinda Alfira
Journal of Social Responsibility Projects by Higher Education Forum Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v6i3.9827

Abstract

Transparent, accountable, and sustainable school financial management requires adequate financial literacy and competent human resources. However, the partner institution faced several challenges, including limited financial literacy among teachers, conventional and administratively oriented financial management practices, insufficient skills in systematic financial record-keeping, and the limited integration of sustainability principles and maqasid al-Shariah into the management of school financial resources. This community service program aimed to optimize sustainable school financial management based on maqasid al-Shariah by strengthening teachers' financial literacy and competencies. The program involved 14 teachers and employed a participatory and practice-oriented approach comprising needs identification, training, interactive discussions, case studies, basic financial record-keeping practice, mentoring, and evaluation. Changes in participants' understanding were assessed using pre-test and post-test measures, while observations and participant feedback were used to identify changes in skills and attitudes throughout the mentoring process. The results showed an increase in the participants' average score from 56.43 on the pre-test to 82.36 on the post-test, representing an improvement of 25.93 points. Beyond improved understanding, participants demonstrated greater ability to organize financial records systematically and developed a stronger awareness of transparency, accountability, efficiency, and sustainability in school financial management. The integration of maqasid al-Shariah, particularly hifz al-mal, also strengthened participants' awareness of trustworthiness and responsibility in safeguarding and utilizing financial resources. The program enhanced teachers' capacities and established a foundation for more systematic, responsible, and sustainability-oriented school financial management. Periodic mentoring and monitoring are required to maintain the consistent implementation of the program outcomes.
Optimalisasi Digitalisasi dan Pengelolaan Keuangan Syariah untuk Keberlanjutan Usaha Penyandang Disabilitas Daksa Faty Rahmarisa; Sri Rahayu; Ilham Sonata; Syamsul Effendi; Dewi Budiarti Isnaini; Eddi Suprayitno; Zulkifly Siregar; Milla Naeruz; Imanul Khair; Gunawan Gunawan
Journal of Social Responsibility Projects by Higher Education Forum Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v6i3.9828

Abstract

Micro-entrepreneurs with physical disabilities face multiple barriers to business development, particularly limited use of digital technologies for marketing, insufficient understanding of Islamic financial management, and inconsistent financial record-keeping practices. These challenges restrict market reach, hinder transparent and systematic financial management, and limit entrepreneurs' capacity to sustain sound business practices. This community service program aimed to optimize the use of digital technologies and Islamic financial management to support business sustainability among entrepreneurs with physical disabilities. The program employed an evidence-based community service approach with a pre-test and post-test design involving 15 micro-entrepreneurs with physical disabilities. The interventions comprised digitalization training, Islamic financial management education, hands-on digital marketing practice, basic financial record-keeping, and implementation mentoring. Data were analyzed using a descriptive comparative approach by comparing pre-test and post-test results across four indicators: digital literacy, understanding of Islamic finance, digital marketing practices, and financial record-keeping. The results showed improvements of 30.6% in digital literacy, 31.9% in understanding of Islamic finance, 31.2% in digital marketing practices, and 28.3% in financial record-keeping. In addition, 73.3% of participants began using digital platforms for business marketing, while 80% adopted more systematic financial record-keeping practices. These findings demonstrate that integrating digital capacity-building with Islamic financial management education and practical mentoring can strengthen participants' business capabilities and practices. Sustaining these outcomes requires periodic mentoring and monitoring to ensure the consistent application of digitalization and financial record-keeping in daily business activities.
Co-Authors Afriany, Joli Agussalim Ritonga Aisyah Nabillah Amiruddin Amiruddin Anderson Juang Situmorang Andi Syahputra Batubara Anggia Sari Lubis, Anggia Sari Anggiat Aloysius Sinaga Arhan Martas Siregar Arif Hasudungan Gultom Asriani Hutabarat Azwansyah Habibie Azwansyah Habibie, Azwansyah Dewi Budiarti Isnaini Dinda Alfira Dinda Difitriari Doni Permana Eddi Suprayitno Edy Noor Eli Agustami Elviani, Sri Elvitrianim Purba Emia Fepa Yosa Eva Singgarniari Faisal Faisal FATY RAHMARISA Friska Rumondong Hutagalung Gunawan Gunawan Hafiz Abdillah Hasanuddin Hasanuddin Hastuti Olivia Horan Jawa Ilham Sonata Ilham Sonata Imanul Khair Imran Nasution Inaya Hakim Ira Kartika Pulungan Ira Susyani Manullang Jalilah Ilmiha Jalilah Ilmiha Jihan Fazira Juliana Br. Silaen Keisya Fitri Wulandari Lady Vini Maharani Lubis Lusi Elviani Rangkuti Lusi Elviani Rangkuti Mahmudi Akhirin Maringan Sianturi Mhd Yecho Wijaya Ramadhan Michael Sinaga Milla Naeruz Muhamad Yudha Nugraha Muhammad Fuad Zaini Muhammad Isa Muhammad Nelson Pinem Neni Sri Wahyuni Ningsih, Heny Triastuti Kurnia Noni Ayunda Sari Nurhudawi Nurhudawi Putri Salbiah Sukma Br. Nst Rahma Sari Lubis Rahmad Batu Bara Rahmadani Siregar Ramadona Simbolon Reni Widiawati Safrida Safrida Sartika Hutasuhut Shofwan Andri Sobihatun Nur Abdul Salam Sri Gustina Pane Sri Wulan Sari Suginam Suginam Supar Wasesa Supriadi Syahrul Walidi Syamsul Effendi Syamsul Effendi T. Ahmad Helmi Ummi Khoiriah Wanda Frenawan Yusrita Zahrina Sazida Afra Zenni Riana Zufrizal Zufrizal Zulkifly Siregar