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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 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
Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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.
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 Doni Permana Edy Noor Eli Agustami Elvitrianim Purba Emia Fepa Yosa Eva Singgarniari Faisal Faisal FATY RAHMARISA Friska Rumondong Hutagalung Hafiz Abdillah Hasanuddin Hasanuddin Hastuti Olivia Horan Jawa Ilham Sonata Imran Nasution Ira Kartika Pulungan Ira Susyani Manullang Jalilah Ilmiha Jalilah Ilmiha Juliana Br. Silaen Lady Vini Maharani Lubis Lusi Elviani Rangkuti Mahmudi Akhirin Maringan Sianturi Mhd Yecho Wijaya Ramadhan Michael Sinaga 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 Sri Wulan Sari Suginam Suginam Supar Wasesa Syahrul Walidi Syamsul Effendi T. Ahmad Helmi Ummi Khoiriah Wanda Frenawan Yusrita . Zahrina Sazida Afra Zenni Riana Zufrizal Zufrizal