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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen The Accounting Journal of Binaniaga International Journal of Islamic Business and Economics (IJIBEC) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi dan Bisnis Terapan Jurnal Pengabdian kepada Masyarakat Kontigensi: Jurnal Ilmiah Manajemen juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Innovation Research and Knowledge International Journal of Islamic Business and Economics (IJIBEC)
Amelia Rizky Alamanda
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Antecedents of the Digitization of Small and Medium Enterprises: Case in Sumedang Indonesia Diana Sari; Kurnia Khafidhatur Rafiah; Wa Ode Zusnita Muizu; Amelia Rizky Alamanda
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.351

Abstract

This study aims to analyse digital readiness of SMEs (Small and Medium Enterprises), especially in Sumedang district, as well as what factors must be optimized for SMEs to be able to adopt the development of digitalization. Quantitative and qualitative methods were used simultaneously in this research. Questionnaires were distributed offline and online through exhibitions, communities, community service activities, and social media. However, the data has been collected and valid is 182 data. As for calculating the level of digitization, it was adapted from the calculations carried out by previous researchThe results of data processing show that level of digital readiness of SMEs in Sumedang is still low, it’s at level 1 (Digital outsider). The results showed that from 5 variables: people, strategy, process, integration, and technology, the majority of SMEs in Sumedang were more prepared in terms of process and integration. The findings of this study indicate various parties who support development of SMEs towards digitalization must pay attention to readiness of SMEs and optimize assistance and/or training on aspects that hinder the adoption of digitalization such as lack of knowledge about service providers and technology, increase collaborating, etc.
Knowledge and Determinants Factors in Selecting to Islamic Rural Banks Firmansyah, Egi Arvian; Amelia Rizky Alamanda; Teguh Santoso
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.1883

Abstract

The aims of this research are fourfold. First, it aims to identify the source of knowledge of the respondents on Islamic rural banks. Second, this research aims to study the factors considered important by the respondents in selecting Islamic rural banks. Third, this research studies the level of knowledge and awareness of the respondents on the products or contracts of Islamic rural banks. Finally, this paper aims to compare the respondents’ knowledge and awareness based on gender, education level, and period of banking in Islamic rural banks. We disseminated questionnaire to 285 customers of Islamic rural banks in several cities in West Java, Indonesia. This research uses descriptive and quantitative methods using a t-test. We found that our respondents attained knowledge in Islamic rural banks in college, and the most substantial factor affecting them to choose Islamic rural banking is not sharia compliance. In fact, it is the economic factor. Qardhul Hasan, wadiah, and mudharabah are the three most popular contracts among our research respondents. Finally, the level of knowledge and awareness about these three contracts are not significantly different between male and female, between different education levels, and between the banking periods of the customers.
DIGITALISASI DAN PENYULUHAN PAJAK DALAM MEMBANGUN KEPATUHAN BERBASIS KEADILAN (‘Adalah) DAN KEPERCAYAAN (‘Amanah) Amelia Rizky Alamanda; Naili Rohma
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 1: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i1.11096

Abstract

Penelitian ini bertujuan untuk menganalisis peran digitalisasi dan penyuluhan pajak dalam membangun kepatuhan formal wajib pajak, dengan menggunakan kerangka Ekonomi Islam melalui prinsip keadilan ('adalah) dan kepercayaan (amanah) sebagai pendekatan analisis baru. Penelitian ini dirancang dengan metode kualitatif deskriptif yang mengandalkan studi kepustakaan (library research) sebagai teknik pengumpulan data utama. Temuan penelitian menunjukkan bahwa digitalisasi perpajakan melalui Sistem Inti Administrasi Perpajakan (SIAP) dan e-Filing berperan sebagai manifestasi dari prinsip keadilan ('adalah) dengan cara menyederhanakan prosedur birokrasi dan menurunkan biaya kepatuhan, yang terbukti berkontribusi positif terhadap peningkatan kepatuhan formal. Namun, efektivitasnya masih dibatasi oleh tantangan kesenjangan digital dan isu keamanan data yang menghambat perwujudan keadilan secara universal. Di sisi lain, penyuluhan pajak berfungsi sebagai implementasi dari prinsip kepercayaan (amanah) yang efektif dalam meningkatkan kepatuhan melalui dua jalur, yaitu transfer pengetahuan teknis dan penguatan hubungan kepercayaan yang mampu mengurangi hambatan psikologis wajib pajak. Keberhasilan penyuluhan ini sangat bergantung pada metode penyampaian yang bersifat dialogis dan partisipatif. Kesimpulan utama dari riset ini menggarisbawahi bahwa sinergi antara platform digital yang berprinsip keadilan dan pendekatan edukasi yang membangun kepercayaan adalah sebuah keniscayaan untuk membentuk budaya kepatuhan sukarela yang kokoh, tangguh, dan berdaya saing global
ANALISIS KUALITAS KINERJA PELAKSANAAN ANGGARAN BELANJA PADA DIREKTORAT BIMBINGAN MASYARAKAT KATOLIK KEMENTERIAN AGAMA REPUBLIK INDONESIATAHUN ANGGARAN 2022-2024 Vanesta Lana Laberta; Amelia Rizky Alamanda
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 4: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i4.11091

Abstract

Indikator Kinerja Pelaksanaan Anggaran (IKPA) adalah parameter yang disahkan dari Kementerian Keuangan selaku Bendahara Umum Negara untuk menilai kualitas kinerja pelaksanaan anggaran belanja Kementerian/Lembaga dari segi kualitas perencanaan pelaksanaan anggaran, kualitas implementasi pelaksanaan anggaran, dan kualitas hasilpelaksanaan anggaran.Reformulasi IKPA Tahun 2024untuk mendukung percepatan belanja dan realisasi output belanja, perlakuan adil dan wajar dalam penilaian kinerja, serta melengkapi unsur penilaian sesuai dengan konsep efektif, efisien dan ekononi. Penelitian ini untuk mengidentifikasi faktor-faktor penyebab pelaksanaan anggaran pada Direktorat Bimbingan Masyarakat Katolik Kementerian Agama Republik Indonesia belum berhasil terlaksana secara efisien dan efektif, sesuai dengan aturan dan kebijakan yang berlaku. Metode dalam pengkajian ini adalah penelitian kualitatif deskriptif. Terdapat tiga indikator yang masih perlu ditingkatkan agar nilai yang didapatoptimal, yaitu indikator Deviasi Halaman III Daftar Isian Pelaksanaan Anggaran(DIPA), indikatorPenyerapan Anggaran serta indikator Pengelolaan Uang Persediaan (UP) dan Tambahan Uang Persediaan (TUP).Hasil penelitian menunjukkan bahwa Kualitas Kinerja Pelaksanaan Anggaran Belanja pada Direktorat Bimbingan Masyarakat Katolik Kementerian Agama Republik Indonesia Tahun Anggaran 2022-2024 secara agregat telah baik, dibuktikan dengan nilai akhir IKPA jika di rata-rata selama tiga tahun terakhir sebesar 90,08(dari skala100).Ini merefleksikan bahwa pengelolaan pelaksanaan anggaran belanja pada APBN Tahun Anggaran 2022-2024 dalam kondisi yang baik.
ANALISIS POTENSI PENERAPAN AKAD MUSYARAKAH MUTANA QISAH (MMQ) TO ACTUALIZE ASSET BACKED SUKUK DI DIREKTORATPENGELOLAAN PEMBIAYAAN DAN RISIKO, KEMENTERIAN KEUANGAN Ton Zaid Muhammad Lutfi; Amelia Rizky Alamanda
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 4: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i4.11092

Abstract

Penelitian ini bertujuan menganalisis potensi implementasi akad Musyarakah Mutanaqisah (MMQ) sebagai struktur underlying untuk penerbitan Asset Backed Sukuk di Direktorat Pembiayaan Syariah, Kementerian Keuangan Republik Indonesia. Metode penelitian menggunakan pendekatan kualitatif dengan analisis deskriptif komparatif, studi literatur, dan benchmarking praktik MMQ internasional. Hasil penelitian menunjukkan bahwa MMQ memiliki karakteristik unik berupa fleksibilitas kepemilikan bertahap, mekanisme risk sharing yang efektif, dan natural hedging mechanism yang dapat mengoptimalkan struktur Asset Backed Sukuk. Analisis SWOT mengidentifikasi kekuatan berupa strong institutional capacity dan government backing, namun menghadapi tantangan complexity of structure dan limited market understanding. Potensi implementasi MMQ sangat promising mengingat kebutuhan besar pembiayaan infrastruktur Indonesia dan growing Islamic finance market. Framework operasional yang diusulkan mencakup tiga fase: pre-issuance, issuance, dan post-issuance management dengan comprehensive risk management framework. Implementasi MMQ dalam Asset Backed Sukuk berpotensi meningkatkan likuiditas pasar sukuk Indonesia, memperluas basis investor, dan mendukung program pembiayaan infrastruktur pemerintah melalui mekanisme yang sepenuhnya Sharia-compliant. Rekomendasi strategis meliputi pengembangan framework konseptual, capacity building, pilot project development, dan penyesuaian regulasi untuk mendukung implementasi MMQ sukuk secara bertahap dalam jangka waktu 10 tahun
ANALISIS KINERJA LAYANAN PENCAIRAN DANA DALAM PENGAJUAN SKPP PENSIUN ELEK TRONIK DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA TIPE 1A BANDUNG II Arkan Muhammad Rahmat; Amelia Rizky Alamanda
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 4: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i4.11093

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas layanan Surat Keterangan Penghentian Pembayaran (SKPP) Elektronik pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Bandung II menggunakan model Servqual (Parasuraman, 1990). Layanan ini merupakan bagian dari transformasi digital dalam perbendaharaan negara yang diharapkan mampu memberikan pelayanan yang cepat, akurat, transparan, dan akuntabel. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode wawancara dan observasi terhadap pelaksanaan layanan SKPP elektronik. Hasil penelitian menunjukkan bahwa secara umum KPPN Bandung II telah menerapkan pelayanan digital dengan cukup baik, namun belum sepenuhnya optimal karena masih terdapat kendala teknis seperti gangguan aplikasi dan keterbatasan wewenang dalam pengambilan keputusan. Analisis lima dimensi Servqual menunjukkan bahwa dimensi tangible, reliability, dan responsiveness masih menghadapi hambatan, terutama pada performa aplikasi dan keterlambatan respons pusat. Sementara itu, dimensi assurance dan empathy dinilai cukup baik dengan adanya pelayanan gratis, profesionalisme pegawai, serta komunikasi aktif dengan satuan kerja. Penelitian merekomendasikan peningkatan kualitas teknologi, penambahan fitur aplikasi, serta pelatihan kepada pegawai dan mitra kerja untuk mewujudkan layanan digital SKPP yang lebih efisien dan terintegrasi. Model Servqual terbukti tetap relevan dalam mengukur kualitas layanan digital dan dapat digunakan sebagai dasar perbaikan berkelanjutan.
TRAINING AND ASSISTANCE IN THE USE OF INSTAGRAM LIVE IN IMPROVING THE EXISTENCE OF MSMEs Alamanda, Amelia Rizky; Nadyalita, Sherina
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 4 (2022): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v6i4.1457

Abstract

The presence of technology and the internet makes it easier for people to go shopping, especially online rather than shopping conventionally. MSME actors also feel the same way, namely the convenience of the internet or social media in carrying out business activities such as advertising, sales promotion, direct marketing, and personal selling to develop their businesses. However, it turns out that there are still many MSMEs that are constrained to digitally transform through social media, one of which is Instagram. Based on data reported by Suara.com, the number of Instagram users in Indonesia in 2022 has reached 99.15 million people. So in this case, students through community service programs can play a role in being directly involved in providing socialization and educating MSMEs with door-to-door methods and online meetings regarding the Instagram social media platform, especially the use of the Instagram Live feature to increase the existence of MSMEs and help expand the reach of their business target market.
TRAINING AND ASSISTANCE IN PIRT REGISTRATION PROCEDURES TO INCREASE MSME EXISTENCE Zusnita, Wa Ode; Alamanda, Amelia Rizky; Islam Usman Tinumbang, Mushab
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 4 (2022): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v6i4.1503

Abstract

In today's global era, food safety and health is becoming more complex because food safety is multi-sectoral and multidisciplinary. As we all know, there is no doubt that quality assurance of food safety throughout the food chain is a must without ignoring the fact that more than 200 diseases are spread through daily food. This is the main reason for the government to create a Home Industry Food Production Certification (SPP-IRT) as a guarantee of health quality and food safety from MSMEs (Micro, Small and Medium Enterprises) households. However, the lack of home industry products that have SPP-IRT is a challenge and a problem for the government, society, and MSMEs themselves. Through this mentoring program and by using community empowerment methods, it is hoped that it can increase knowledge related to SPP-IRT to the wider community, especially home industry activists. The result of this community empowerment is the widespread dissemination of information regarding Home Industry Food Production Certification and the increase in SPP-IRT registrants after this activity takes place. Of course, the success of this activity was accompanied by support from the Ministry of Communication and Information (Kominfo) and Padjadjaran University. The hope is that this program can solve the problem of the lack of MSME participation related to the registration of SPP-IRT for their products.
ISLAMIC BOARDING SCHOOL BUSINESS UNIT BUSINESS MANAGEMENT INNOVATION THROUGH DIGITIZING BUSINESS AND FINANCE Ahmad Faisal, Yudi; Arum Kanti, Runita; Alamanda, Amelia Rizky
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 4 (2022): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v6i4.1531

Abstract

This service activity aims to help pesantren to be better in their education prepare financial reports so that accountability and responsibility of the reports finances can be better accounted for to the public pesantren to preparation of financial statements based on Islamic boarding school accounting standards. Other purposes of This activity is to provide direction to pesantren administrators so that they can be more efficiently manage pesantren finances. Partner locations are in West Java and webinars carried out online. The results of the service show that 100% of the participants have never attend similar training.
ARTIFICIAL INTELLIGENCE IN ACCOUNTING: TECHNOLOGICAL INNOVATION, PROFESSIONAL TRANSFORMATION, AND HUMAN–AI INTERACTION Amelia Rizky Alamanda
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

Artificial Intelligence (AI) is rapidly reshaping the accounting profession, yet research in this domain remains fragmented across technical, organizational, and behavioral perspectives. This study provides a structured synthesis of AI-related accounting research by integrating bibliometric analysis and qualitative content analysis. Using research articles indexed in Scopus between 2017 and 2026, keyword co-occurrence mapping was conducted using VOSviewer, followed by in-depth thematic examination of representative studies aligned with identified clusters. The findings reveal three dominant research streams: (1) analytical and predictive applications of AI, emphasizing machine learning and decision-support systems; (2) professional and organizational transformation, focusing on digital transformation, governance, and role reconfiguration; and (3) education and human–AI interaction, driven by generative AI and large language models. Overlay visualization further demonstrates a temporal evolution from AI as computational infrastructure toward AI as an interactive collaborator embedded within professional and educational contexts. The study shows that AI augments rather than replaces accounting professionals, while trust, transparency, and capability development emerge as critical determinants of sustainable integration. By combining structural mapping with theory-driven synthesis, this review advances a multilevel sociotechnical understanding of AI in accounting and proposes a research agenda to guide future inquiry
Co-Authors Ahmad Faisal, Yudi Arkan Muhammad Rahmat Arum Kanti, Runita Diana Sari Egi Arvian Firmansyah Faishal Syams Alif Gabriella Tirza Marsono Ishak, Jouzar Farouq Islam Usman Tinumbang, Mushab Kurnia Khafidhatur Rafiah Laksono Trisnantoro Nadyalita, Sherina Naili Rohma R.Wendi Rusmawan Kusumah Rum, Irlan Adiyatma Runita Arum Kanti Teguh Santoso Teguh Santoso Ton Zaid Muhammad Lutfi Umi Kaltum Vanesta Lana Laberta Wa Ode Zusnita Wa Ode Zusnita Muizu Wa Ode Zusnita, Wa Ode Wiwik Handayani Yudi Ahmad Faisal Zahraa Berliana Salsabilla