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Sharia Bank Research Roadmap in Indonesia Suprianto, Edy; Rusdi, Dedi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2357

Abstract

The study describes the roadmap for the history of sharia bank research in Indonesia from 12 accredited journals in Indonesia with a minimum index of Sinta 2. The sample from 2011 to 2021 obtained 83 articles discussing sharia bank. Based on the results of the analysis, the majority of research on Islamic banks in Indonesia is published in two journals, namely the Iqtishadia journal (Jurnal of Islamic Economics and Business Studies) and Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business), with 31% and 22% of the total sample article for each journal. 18 out of 83 articles obtained are qualitative research methods. Meanwhile, 65 articles use quantitative methods. In qualitative research, descriptive analysis methods or case studies are the most widely used, and in quantitative research, the most commonly used method is regression analysis.
The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Firm value with Islamic Social Reporting as a Moderating Variable Adiwijaya, Zaenal Alim; Suprianto, Edy; Rusdi, Dedi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.3135

Abstract

The need for organizational governance is currently a major issue in Islamic banks. This is important to increase the profitability of Islamic banks and investor confidence. The research aims to examine the effect of Islamic Corporate Governance and the Maqashid Sharia Index on Firm Value with Islamic social responsibility as a Moderating Variable. The population of this research used all Islamic commercial banks registered with Bank Indonesia (BI) and the Financial Services Authority (OJK). The study is explanatory research by selecting samples with the criteria: First, Islamic banks have presented their financial statements from the 2018-2020 period and could be accessed on the official websites of each Islamic bank or other official websites. Second, Islamic commercial banks have published the GCG Statement which can be accessed on the official website of Islamic banks. Based on the analysis results, it can be concluded that Islamic Corporate Governance and the Maqashid Sharia Index have a positive and insignificant effect on firm value. However, these results proved that ISR was able to moderate the relationship between Islamic Corporate Governance and the Maqashid Sharia Index with firm value.
Pelatihan Digitalisasi Keuangan UMKM Desa Ndudak Sidodadi melalui Aplikasi Akuntansi Dasar Si Apik Rusdi, Dedi; Pranaditya, Ari; Shabihah, Khansa
Indonesian Journal of Community Services Vol 7, No 2 (2025): November 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.2.161-172

Abstract

Transformasi digital dalam sistem keuangan merupakan kebutuhan mendesak bagi pelaku UMKM untuk mencapai efisiensi, transparansi, dan kesinambungan usaha. Namun demikian, pelaku UMKM di daerah perdesaan masih mengalami hambatan serius dalam aspek literasi keuangan dan penerapan teknologi pencatatan digital. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pelaku UMKM di RT 3 RW 3 Desa Ndudak Sidodadi, Kecamatan Mijen, Kota Semarang, dalam menerapkan pencatatan keuangan menggunakan aplikasi sederhana seperti Si APIK, BukuKas, dan Microsoft Excel. Metodologi kegiatan mencakup tahap observasi, pelatihan teknis, pendampingan, serta evaluasi berbasis partisipasi. Hasil pelaksanaan menunjukkan bahwa 80% peserta sudah mulai melakukan pencatatan transaksi secara teratur, 60% telah mampu menyusun laporan keuangan dasar, dan 65% dapat menjalankan aplikasi digital secara mandiri. Fakta ini memperlihatkan bahwa metode pelatihan berbasis praktik langsung dan kontekstual lebih efektif dibandingkan pendekatan konvensional dalam menjembatani kesenjangan digital. Hambatan yang masih ditemukan antara lain adalah kurangnya kepercayaan diri dalam mengakses teknologi, terbatasnya jaringan internet, serta ketergantungan terhadap pendamping. Oleh karena itu, keterlibatan mentor lokal menjadi solusi strategis untuk memastikan keberlanjutan program. Kegiatan ini telah berhasil meletakkan dasar bagi digitalisasi keuangan UMKM di tingkat komunitas perdesaan, dan model ini memungkinkan untuk diadaptasi di wilayah lain dengan kondisi serupa.Digital transformation in the financial system is an urgent need for MSMEs to achieve efficiency, transparency, and business sustainability. However, MSMEs in rural areas still face serious obstacles in financial literacy and the implementation of digital recording technology. This community service activity aims to improve the capabilities of MSMEs in RT 3 RW 3, Ndudak Sidodadi Village, Mijen District, Semarang City, in implementing financial recording using simple applications such as Si APIK, BukuKas, and Microsoft Excel. The activity methodology includes observation, technical training, mentoring, and participatory evaluation. The implementation results show that 80% of participants have started recording transactions regularly, 60% have been able to prepare basic financial reports, and 65% can run digital applications independently. This fact shows that hands-on and contextual training methods are more effective than conventional approaches in bridging the digital divide. Barriers that are still encountered include a lack of confidence in accessing technology, limited internet access, and dependence on mentors. Therefore, the involvement of local mentors is a strategic solution to ensure the sustainability of the program. This initiative has successfully laid the foundation for the digitalization of MSME finance at the rural community level, and this model can be adapted to other areas with similar conditions.
Pengaruh Intervensi Akuntansi Terhadap Ketahanan Bisnis dan Potensi Kebangkrutan UMKM Kota Salatiga Listianingrum, Diah Ayu; Rusdi, Dedi
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

UMKM berperan krusial dalam perekonomian Indonesia dengan kontribusi 61% terhadap PDB, namun menghadapi tantangan pengelolaan keuangan yang lemah, meningkatkan potensi kebangkrutan. Penelitian ini bertujuan menganalisis pengaruh intervensi akuntansi terhadap ketahanan bisnis dan potensi kebangkrutan UMKM Kota Salatiga. Menggunakan pendekatan deskriptif kuantitatif dengan populasi seluruh UMKM Salatiga dan sampel 200 unit melalui purposive sampling, data dikumpul via kuesioner skala Likert dan dianalisis dengan SPSS melalui regresi linier sederhana, uji normalitas Kolmogorov-Smirnov, multikolinearitas, heteroskedastisitas, uji F, uji t, serta koefisien determinasi. Hasil menunjukkan intervensi akuntansi berpengaruh positif signifikan terhadap ketahanan bisnis (β=0,834, t=22,610, R²=72,1%) dan negatif signifikan terhadap potensi kebangkrutan (β=-0,773, t=-21,765, R²=70,5%). Kesimpulan merekomendasikan pelatihan akuntansi berkelanjutan untuk meningkatkan ketahanan bisnis dan menurunkan potensi kebangkrutan UMKM
Implementasi Tamyiz Financial Literacy pada pelaku usaha mikro di Kawasan Wisata Religi Kadilangu Demak Salim, Ahmad; Rusdi, Dedi
Community Empowerment Journal Vol. 4 No. 1 (2026)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v4i1.367

Abstract

Kawasan Wisata Religi Kadilangu, Demak, memiliki potensi ekonomi besar namun pelaku usaha mikronya masih menghadapi kendala dalam pengelolaan keuangan yang sistematis. Pengabdian ini bertujuan untuk mengimplementasikan metode "Tamyiz Financial Literacy" sebagai strategi mempermudah pemisahan aset pribadi dan bisnis serta pencatatan keuangan sederhana. Metode pelaksanaan meliputi observasi, pelatihan dengan teknik tamyiz (pemisahan dan pengulangan), serta pendampingan. Hasil pengabdian menunjukkan peningkatan pemahaman mitra sebesar 70% dalam mengklasifikasikan pengeluaran dan kemampuan menyusun laporan arus kas sederhana. Kesimpulannya, pendekatan yang adaptif dengan kearifan lokal mampu meningkatkan disiplin finansial pedagang di kawasan Kadilangu. The Kadilangu Religious Tourism Area in Demak has significant economic potential, but its micro-entrepreneurs still face challenges in systematic financial management. This service aims to implement the "Tamyiz Financial Literacy" method as a strategy to facilitate the separation of personal and business assets as well as simple financial record-keeping. The implementation method includes observation, training with the tamyiz technique (separation and repetition), and mentoring. The results of the service show a 70% increase in partners' understanding in classifying expenses and the ability to prepare simple cash flow reports. In conclusion, an adaptive approach with local wisdom can enhance the financial discipline of traders in the Kadilangu area.