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All Journal Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Science Indonesian Journal of Community Services eCo-Buss Jurnal Pengabdian Teknologi Tepat Guna INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Sultan Agung
Dedi Rusdi
Dosen Fakultas Ekonomi Universitas Islam Sultan Agung
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Bibliography of Government Accounting Research In Indonesia Rusdi, Dedi; Suprianto, Edy
Journal of Accounting Science Vol 6 No 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1539

Abstract

This study aims to describe the development of government accounting research in Indonesia from 9 accredited journals in Indonesia indexed by sinta 2. The sample obtained from 2011 to 2021 obtained 45 articles discussing government accounting. Based on the results of the analysis, the majority of research on government accounting in Indonesia is published in JAAI and JAB respectively by 20%, while MRAAI is 11% and JAMAL is 16%. Of the 45 articles obtained, 11 articles are qualitative method research, while 34 articles are research using quantitative methods. In qualitative research the method of descriptive analysis or case studies is the most widely used, while in quantitative research the most widely used method is regression analysis
PENGARUH PEMAHAMAN AKUNTANSI DAN MORALITAS INDIVIDU TERHADAP KUALITAS AUDIT INTERNAL PADA LINGKUNGAN PEMERINTAH KOTA SEMARANG Kusuma, Ilham Adi; Rusdi, Dedi
Jurnal Ilmiah Penelitian Mahasiswa Vol 3, No 1 (2024): Maret 2024
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kualitas audit internal berpengaruh penting dalam pemerintahan khususnya pemerintah kota Semarang. Hal tersebut terlihat dalam acara yang diselenggarakan di Aula Integritas Inspektorat Pemprov Jateng itu, diikuti oleh para Inspektur, Satuan Pengawas Internal (SPI), Aparat Pengawas Internal Pemerintah (APIP) dan auditor se Jawa Tengah. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan moralitas individu terhadap kualitas audit internal pada lingkungan pemerintah kota Semarang. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai dilingkungan pemerintah Kota Semarang yang berhubungan dengan bagian akuntansi. Teknik Pengambilan sampel dengan menggunakan Metode Purposive Sampling. Metode ini mengharuskan pengambilan jumlah sampel sebanyak jumlah yang ditentukan oleh peneliti sebagai target yang harus dipenuhi. Sampel dalam penelitian ini adalah Kantor Akuntan Publik di Kota Semarang dengan 68 auditor. Metode pengumpulan data menggunakan metode kuesioner. Pengujian data pada penelitian ini menggunakan uji validitas, uji reliabilitas dan uji hipotesis. Pengolahan data dilakukan dengan menggunakan aplikasi SPSS Versi 25. Metode statistik yang digunakan adalah Regresi Linear Ganda. Hasil penelitian menunjukkan bahwa: Pemahaman akuntansi berpengaruh signifikan terhadap kualitas audit internal Lingkungan Pemerintah Kota Semarang. Moralitas individu berpengaruh signifikan terhadap kualitas audit internal Lingkungan Pemerintah Kota Semarang.Kata kunci: Pemahaman Akuntansi, Moralitas Individu, Kualitas Audit Internal.
PKM Pemberdayaan Kader PKK Demaan Kudus melalui Optimalisasi Sumber Daya Lokal Buah Parijoto menjadi Nutrasetika Bersertifikat Halal Menuju Desa Mandiri Finansial Wijayanti, Rina; Susmayanti, Windi; Rusdi, Dedi; Shihab, Aura Najwa; Saputri, Seftiyaningsih Duwi
JURNAL PENGABDIAN TEKNOLOGI TEPAT GUNA Vol 5 No 3 (2024): Teknologi Tepat Guna (JPTTG)
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/jpttg.v5i3.1887

Abstract

Buah parijoto (Medinilla speciosa blume) merupakan buah lokal yang benyak ditemukan di Desa Demaan. Buah parijoto memiliki beberapa aktivitas farmakologis seperti antioksidan, penurunan kadar glukosa, serta berkhasiat sebagai agen fertilitas. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan keterampilan dan pengetahuan berwirausaha melalui produksi nutrasetika minuman probiotik dari buah parijoto, sehingga mampu meningkatkan ketahanan pangan dan kemandirian finansial keluarga terdampak Covid-19. Pelaksanaan pengabdian dilakukan melalui beberapa tahapan yaitu FGD dengan mitra, sosialisasi, demonstrasi dan workshop pembuatan minuman probiotik, pelatihan pembuatan kemasan, pelatihan manajemen usaha, serta monitoring dan evaluasi. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pengetahuan peserta kegiatan sebesar 80%, sehingga kegiatan pengabdian ini telah berlangsung dengan baik sesuai prosedur.
Pengelolaan Limbah Rumah Tangga melalui BUMDes untuk Meningkatkan Ekonomi Desa Batu Demak Shabihah, Khansa; Rusdi, Dedi; Rosalina, Rita; Saputri, Pungky Lela
Indonesian Journal of Community Services Vol 6, No 2 (2024): November 2024
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.6.2.184-192

Abstract

Permasalahan utama yang dihadapi masyarakat Desa Batu, Kecamatan Karangtengah, Kabupaten Demak adalah tingginya volume sampah plastik rumah tangga, yang sebagian besar belum dimanfaatkan secara optimal. Masalah ini diperparah oleh rendahnya kesadaran dan keterampilan masyarakat dalam mengelola sampah plastik, serta terbatasnya fasilitas daur ulang. Program pengabdian ini bertujuan untuk meningkatkan kesejahteraan masyarakat Desa Batu melalui pengembangan Badan Usaha Milik Desa (BUMDes) yang memanfaatkan limbah plastik rumah tangga menjadi produk inovatif dengan nilai ekonomi tinggi.  Metode pengabdian yang digunakan meliputi survei awal dan identifikasi masalah, perencanaan program, penyelenggaraan workshop kewirausahaan, pelatihan pembuatan produk daur ulang, serta evaluasi dan monitoring. Kegiatan diawali dengan survei kebutuhan dan wawancara dengan pengurus BUMDes setempat untuk menggali potensi serta tantangan yang dihadapi. Selanjutnya, dilakukan workshop dan pelatihan secara praktis kepada 25 peserta tentang teknik pengelolaan limbah plastik hingga menghasilkan produk siap jual, seperti vas bunga dan lampu hias dari limbah plastik. Hasil pengabdian menunjukkan bahwa program ini berhasil meningkatkan pemahaman dan keterampilan masyarakat dalam memanfaatkan limbah plastik menjadi produk bernilai jual, yang pada gilirannya berkontribusi pada pengembangan ekonomi sirkular desa. Melalui pendampingan yang terus menerus, masyarakat diharapkan mampu mengembangkan kemampuan inovasi produk secara mandiri, yang pada akhirnya dapat meningkatkan pendapatan dan kualitas hidup masyarakat Desa Batu.The main problem faced by the people of Batu Village, Karangtengah District, Demak Regency is the high volume of household plastic waste, most of which has not been optimally utilized. This problem is exacerbated by the low awareness and skills of the community in managing plastic waste, as well as limited recycling facilities. This community service program aims to improve the welfare of the Batu Village community through the development of Village-Owned Enterprises (BUMDes) that utilize household plastic waste into innovative products with high economic value. The community service methods used include initial surveys and problem identification, program planning, organizing entrepreneurship workshops, training in making recycled products, and evaluation and monitoring. The activity began with a needs survey and interviews with local BUMDes administrators to explore the potential and challenges faced. Furthermore, workshops and practical training were conducted for 25 participants on plastic waste management techniques to produce ready-to-sell products, such as flower vases and decorative lamps from plastic waste. The results of the community service show that this program has succeeded in increasing the community's understanding and skills in utilizing plastic waste into products with sales value, which in turn contributes to the development of the village's circular economy. Through continuous assistance, the community is expected to be able to develop product innovation capabilities independently, which can ultimately increase the income and quality of life of the Batu Village community.
Moderation of Firm Size in the Influence of Working Capital and Inventory on the Company's Financial Performance Shabihah, Khansa; Rusdi, Dedi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1595

Abstract

This study analyzes the influence of Working Capital and Inventories on company performance with firm size as a moderation variable in non-financial companies in Indonesia for the 2003-2023 period. The regression results show that working capital and inventories have a significant influence on the company's performance, but this influence is influenced by the firm size. In the second model, firm size does not have a significant direct influence on company performance, but can moderate the relationship between Working Capital and Inventories with company performance. These findings indicate that although large companies tend to be more efficient in managing working capital and inventory, external factors and managerial policies also play an important role in determining company performance. The study advises companies to improve financial management and reduce agency problems by paying attention to the alignment of goals between owners and managers, as well as taking into account external dynamics that affect performance.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE IN REDUCING SHARIA BANK FINANCING RISK IN INDONESIA Sabihah, Khansa; Mutamimah, Mutamimah; Saputri, Pungky Lela; Rusdi, Dedi; Setapa, Mariam; Abarahan, Amnisuhailah
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 1 (2025): JANUARY - JUNE 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i1.64146

Abstract

This study examines Islamic Corporate Governance (ICG), proxies by Sharia Supervisory Board, in mitigating the negative impact of Murabahah, Mudharabah, and Musyarakah financing on Non-Performing Financing (NPF) in Indonesian Islamic banks (2012–2023). This study employs purposive sampling to analyze 132 Islamic bank data from the Financial Services Authority (OJK) (2012–2023). Using Moderated Regression Analysis (MRA) the model testing panel static regression model by adding ICG as moderating variable. Murabahah, musharakah, and mudharabah significantly increased NPF, indicating the high financing risk of these contracts. ICG has a significant direct effect on lowering NPF, but does not moderate the relationship between financing and NPF significantly. This shows that increasing the number of ICG without adequate quality and coordination is not effective in strengthening the supervisory function, because it can cause overlapping tasks, coordination problems, and free riding behavior which actually weakens financing risk control. In summary, bank’s need to maintain their financing, especially for Murabaha and Musyarakah products. Further, considering to choosing expert ICG might help banks to break the NPF. The implication of this study is that while different sharia financing schemes significantly affect credit risk in Islamic banking, the Sharia Supervisory Board plays a crucial yet non-moderating role, highlighting the need to enhance its authority and operational involvement to strengthen risk mitigation efforts.
Transparansi dan Akuntabilitas Keuangan Masjid/Mushola di Kelurahan Tangkis Demak Suprianto, Edy; Salim, Ahmad; Rusdi, Dedi
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.121-127

Abstract

Potensi penerimaan sebuah masjid/mushola ini cukup besar, namun pelaporan yang kurang terinci dan akuntable dapat menyebabkan laporan keuangan masjid kepada umat cenderung masih sederhana. Masjid tidak mampu menunjukan secara langsung berapa aset yang dimiliki,. Termasuk juga bagaimana kinerja takmir masjid selama ini. Apakah sudah sesuai dengan harapan masyarakat atau belum. Perlu ada sistem pelaporan yang transparan dan akuntabel untuk dapat mengatasi masalah ini. Berdasarkan permasalahan yang disebutkan di atas, maka mencoba memberikan solusi yang terbaik. Solusi yang kami tawarkan yaitu memberikan pelatihan tentang sistem akuntansi. Diharapkan pengabdian ini dapat memberikan manfaat bagi pengurus masjid di kelurahan tangkis kabupaten demak untuk dapat meningkatkan transparansi dan akuntabilitas laporan keuangan masjid.The potential income of a mosque/prayer room is quite large, but reporting that is not detailed and accountable can cause the mosque's financial report to the congregation to tend to be simple. The mosque is unable to directly show how many assets it has. Including how the performance of the mosque's administrators is. Is it in accordance with the expectations of the community or not. There needs to be a transparent and accountable reporting system to be able to overcome this problem. Based on the problems mentioned above, we try to provide the best solution. The solution we offer is to provide training on accounting systems. It is hoped that this service can provide benefits for mosque administrators in the Tangkis sub-district, Demak district to be able to increase the transparency and accountability of mosque financial reports.
The Role of Financial Literacy in Moderating the Influence of Fintech and Financial Inclusion on Financial Performance Shabihah, Khansa; Mutamimmah, Mutamimmah; Rosalina, Rita; Rusdi, Dedi; Salim, Ahmad
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2555

Abstract

Micro, small, and medium-sized businesses (MSMBs) are crucial for boosting community economic empowerment and job creation.  Unfortunately, many players in the MSME sector struggle with good financial management due to even a simple lack of knowledge about financial reporting.  In this study, we aim to analyze how fintech and financial inclusion affect the financial performance of micro, small, and medium-sized enterprises (MSMEs), controlling for financial literacy as a moderating variable.  A quantitative explanatory research approach is utilized in this work.  Using a purposive sample technique, one hundred MSME players in the culinary sector of Semarang City were chosen.  The data was collected via secondary sources, surveys, and interviews conducted by the Central Java Provincial Cooperatives and MSMEs Office.  Moderated Regression Analysis (MRA) and multiple linear regression were employed for the data analysis.  The findings were reliable according to the traditional premise.  Financial inclusion (β = 0.171; p < 0.05) and financial performance (B = 0.289; p < 0.05) were both markedly enhanced by fintech, according to the study's findings.  The effect of financial literacy on financial success was stronger than that of fintech (B = 0.017; p < 0.05) and financial inclusion (B = 0.022; p < 0.05).  This research highlights the critical importance of financial literacy for MSMEs to maximize digital financial services.
The Effect Of Debt Policiy, Dividend Policy And Company Growth On Firm Value: Case Study of Manufacturing Companies Listed on the Jakarta Islamic Index for the Period 2018-2022 Ramadanti, Anisya Lulu; Rusdi, Dedi
International Journal of Education, Information Technology, and Others Vol 8 No 3.B (2025): International Journal of Education, information technology   and others (On Pro
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of debt policy, dividend policy, and company growth on company value in manufacturing companies listed on the JII (Jakarta Islamic Index) for the 2018-2022 period. The period used in this study is 5 years, from 2018 to 2022. This study uses purposive sampling and hypothesis testing using multiple regression. Company value is investors' perception of the company's level of success, which is often associated with stock prices. High company value will increase market confidence in the company's performance and future prospects. Debt policy is measured using the debt-to-equity ratio (DER), dividend policy is measured using the dividend payout ratio (DPR), company growth is measured using total asset growth (TAG), and company value is measured using price book value (PBV). The results of this study indicate that debt policy has a positive and significant effect on company value, dividend policy has a negative but insignificant effect on company value, and company growth has a negative and significant effect on company value.
Co-Authors Abarahan, Amnisuhailah Ahmad Salim, Ahmad Kusuma, Ilham Adi MARIA BINTANG Mutamimah Mutamimah Mutamimmah, Mutamimmah Ramadanti, Anisya Lulu Rina Wijayanti Rosalina, Rita RR. Ella Evrita Hestiandari Sabihah, Khansa Saputri, Pungky Lela Saputri, Seftiyaningsih Duwi Setapa, Mariam Shabihah, Khansa Shihab, Aura Najwa Susmayanti, Windi