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SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH Ahmad, Syafar; Setiawan, Ricky; Muflikhah, Itsna; Jauhari, Yustika; Uksi, Rafika; Virginia, Winda Ayu
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.396

Abstract

This study aimed to analyze the level of Islamic Social Reporting (ISR) implementation at PT Bank Aladin Syariah Tbk using an ISR index specifically developed for evaluating Sharia-based social disclosure. The analysis was conducted on Bank Aladin’s 2024 Annual Report by assessing six main ISR themes, namely finance and investment, products and services, employees, community, environment, and corporate and Sharia governance. The results showed that Bank Aladin Syariah disclosed approximately 77% of the total 43 ISR items. The themes with the highest level of disclosure were finance & investment and Sharia governance, while the environmental theme had the lowest disclosure.These findings indicated that Bank Aladin Syariah had made efforts to implement Islamic social accountability principles, although improvements were still needed in reporting environmental aspects and community social activities.This study provided empirical contributions in measuring the consistency of Sharia-based social reporting in digital banking institutions in Indonesia and strengthened the application of Shariah Enterprise Theory values in modern accounting practices
Literatur Review: Peran Kompensasi Sebagai Faktor Penentu Kepuasan dan Kinerja Karyawan Asdian, Muhammad; Purwasari, Dwi Rezki Dea; Wulandari, Wulandari; Almasita, Almasita; Setiawan, Ricky
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/6hs7xd34

Abstract

This study aims to analyze the role of compensation as a determining factor for employee satisfaction and performance through a literature review approach. The method used is library research, analyzing 10 scientific articles from nationally accredited journals published between 2020–2025. The results indicate that compensation, both financial and non-financial, has a significant effect on employee job satisfaction. Furthermore, compensation also directly improves employee performance, as well as indirectly through job satisfaction as an intervening variable. These findings underscore the importance of fair and competitive compensation not only as an employee entitlement but also as a strategic tool to enhance retention, motivation, and productivity, which in turn supports overall organizational effectiveness
Pengendalian Persediaan pada Usaha Bengkel Arman Jaya: Studi Lapangan dan Kegiatan Edukasi Rusly, Riyan; Musdalifa, Musdalifa; Sangkala, Masnawaty; Setiawan, Ricky; Ahmad, Syafar; Fitriani, Fitriani
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 3 Issue No. 1: July 2025
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

  Pengendalian persediaan merupakan elemen krusial dalam menjaga stabilitas operasional usaha, terutama pada bengkel otomotif yang memerlukan ketersediaan suku cadang untuk memastikan kelancaran pelayanan. Artikel ini membahas hasil studi lapangan dan kegiatan edukasi yang dilakukan pada Bengkel Arman Jaya sebagai bentuk pengabdian kepada masyarakat. Melalui pendekatan partisipatif, kegiatan ini bertujuan untuk meningkatkan pemahaman pemilik usaha mengenai pentingnya pengendalian persediaan dan memberikan panduan praktis dalam pengelolaan stok suku cadang. Metode yang digunakan mencakup observasi awal, penyusunan materi edukatif, pelaksanaan penyuluhan langsung, serta evaluasi dan tindak lanjut. Hasil kegiatan menunjukkan bahwa pemilik usaha mengalami peningkatan pemahaman dan mulai menerapkan pencatatan persediaan harian serta sistem pemesanan yang lebih teratur. Edukasi ini membuktikan bahwa pembelajaran berbasis praktik sangat efektif dalam membangun kesadaran dan keterampilan pengelolaan persediaan sederhana di kalangan pelaku UMKM. Temuan ini diharapkan dapat menjadi acuan bagi pelaksanaan program serupa di sektor usaha bengkel otomotif lainnya.
Pendampingan Penggunaan Aplikasi Buku Warung sebagai Upaya Edukasi Transformasi Pencatatan Akuntansi Manual ke Digital pada Usaha Rumah Makan Prasmanan Emmy Saelan Ginting, Chris Dayanti Br.; Idris, Hariany; Ryketeng, Masdar; Setiawan, Ricky; Azisah, Andi Nurul
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/k07r7395

Abstract

This community service activity aims to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) in implementing a digital-based bookkeeping system through the use of the BukuWarung application. The target partner is the Emmy Saelan Buffet Restaurant in Makassar City. This activity uses a participatory educational approach, which actively involves partners in every stage of implementation, including needs observation, socialization of the importance of digital bookkeeping, training on the use of the BukuWarung application, practical assistance, and evaluation of implementation results. The results of the activity show a significant increase in the ability of partners to carry out regular financial records, group transactions according to category, and prepare simple profit and loss reports. In addition to improving technical skills, this activity also succeeded in building awareness of financial literacy and the importance of separating personal finances from business finances. This activity is expected to become a model for sustainable assistance for other MSMEs in adopting digital technology as an instrument for improving financial governance that is adaptive to the digital economic transformation.
Keadilan Sosial dan Distribusi Akses Pendidikan Inklusif di Indonesia: Analisis Rawlsian terhadap Ketimpangan Fasilitas Sekolah Perkotaan dan Pedesaan Setiawan, Ricky; Sujarwanto; Wagino; Mochamad Nursalim; Putri Rachmadyanti
Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Vol. 32 No. 1 (2026): Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Publisher : Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/paradigma.v32i1.2929

Abstract

Ketimpangan akses dan kualitas pendidikan inklusif antara wilayah perkotaan dan pedesaan di Indonesia merupakan persoalan keadilan sosial yang bersifat struktural dan sistemik. Meskipun kebijakan nasional telah mengafirmasi prinsip inklusivitas dan non-diskriminasi, implementasi di lapangan menunjukkan adanya kesenjangan signifikan dalam distribusi sumber daya, kualitas layanan, serta dukungan kelembagaan bagi peserta didik berkebutuhan khusus. Artikel ini bertujuan untuk menganalisis ketimpangan tersebut melalui perspektif filsafat keadilan John Rawls, khususnya difference principle sebagaimana dirumuskan dalam A Theory of Justice. Menggunakan pendekatan kajian filosofis-normatif dengan analisis kritis terhadap kebijakan dan praktik pendidikan inklusif di Indonesia, artikel ini berargumen bahwa pemberian sumber daya yang lebih besar kepada kelompok paling rentan bukan merupakan bentuk diskriminasi, melainkan prasyarat moral bagi terwujudnya keadilan distributif. Lebih lanjut, artikel ini mengusulkan transformasi model birokrasi pendidikan dari pendekatan egalitarian-administratif menuju birokrasi afirmatif-inklusif yang berorientasi pada keadilan substantif. Kajian ini diharapkan berkontribusi pada penguatan landasan filosofis pendidikan inklusif dan menjadi rujukan normatif bagi reformasi kebijakan pendidikan di Indonesia
MEMBANGUN KONEKSI DI KELAS: PELATIHAN STRATEGI KOMUNIKASI EFEKTIF UNTUK PENINGKATAN KOMPETENSI SOSIAL GURU SD Rachmadyanti, Putri; Rahman, Delfia Ikhlasiah; Puspita, Ari Metalin Ika; Setiawan, Ricky
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.36086

Abstract

Abstrak: Pelatihan ini bertujuan untuk meningkatkan kompetensi sosial guru Sekolah Dasar (SD) di Pacitan melalui strategi komunikasi efektif, guna mendukung pembelajaran di kelas. Kegiatan ini diselenggarakan sebagai Program Kreativitas Mahasiswa (PKM) Pengabdian kepada Masyarakat, dengan sasaran 16 guru SD di Pacitan. Metode pelatihan meliputi diskusi, role play, dan juga penugasan, di akhir kegiatan dilakukan evaluasi menggunakan instrumen angket kepuasan. Kegiatan evaluasi menggunakan dua metode penilaian: (1) evaluasi proses melalui observasi, lapangan catatan, dan partisipasi peserta dalam diskusi, bermain peran, dan latihan praktis; dan (2) evaluasi hasil melalui partisipasi mahasiswa. Indikator keberhasilan meliputi peningkatan pemahaman tentang strategi komunikasi yang efektif, kemampuan menerapkan komunikasi asertif dan simpatik dalam simulasi, dan tingkat minat mahasiswa terhadap materi, sumber penyampaian, dan relevansi studi. Hasil menunjukkan kepuasan keseluruhan yang tinggi, dengan semua peserta memberikan umpan balik positif. Aspek yang dinilai tertinggi adalah manfaat peningkatan kompetensi sosial 96%, diikuti oleh kejelasan penyampaian narasumber 94% dan keterlibatan peserta 92%. Kesesuaian waktu dan durasi mendapat skor 86%, sementara relevansi materi mendapat skor 84%. Temuan ini menunjukkan bahwa pelatihan dianggap sangat bermanfaat, relevan, dan efektif dalam memberikan pengalaman belajar yang bermakna.Abstract: This training aims to improve the social competence of elementary school teachers in Pacitan through effective communication strategies, to support classroom learning. This activity was organized as a Student Creativity Program (PKM) Community Service, targeting 16 elementary school teachers in Pacitan. The training methods included discussions, role-plays, and assignments. At the end of the activity, an evaluation was conducted using a satisfaction questionnaire instrument. Evaluation activities use two assessment methods: (1) process evaluation through observation, field notes, and participant participation in discussions, role-playing, and practical exercises; and (2) outcome evaluation through student participation. Indicators of success include increased understanding of effective communication strategies, the ability to apply assertive and sympathetic communication in simulations, and the level of student interest in the material, delivery sources, and relevance of the study. The results showed high overall satisfaction, with all participants providing positive feedback. The aspect that was rated highest was the benefit of improving social competence (96%), followed by the clarity of the speaker's delivery (94%) and participant engagement (92%). The appropriateness of time and duration received a score of 86%, while the relevance of the material received a score of 84%. These findings indicate that the training was considered very useful, relevant, and effective in providing a meaningful learning experience.
Digital Forensic Accounting in the Era of Cybercrime: A Global Bibliometric Review Surianto, Nurul Maghfirah; Setiawan, Ricky
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p267-280

Abstract

This study uses bibliometric analysis to examine developments and research trends in the field of forensic accounting from 2005 to 2025. Publication data extracted from the Scopus database is analyzed using VOSviewer software to map statistical patterns, visualize academic networks, and identify key research topics in this field. The results reveal dynamic shifts in publication volume caused by factors such as the increasing complexity of financial crime, advances in the integration of digital technologies, heightened expectations for transparency, evolving regulatory frameworks, increased interdisciplinary collaboration, and improved internal control mechanisms. The high volume of journal articles indicates strong global academic interest. In addition, the analysis highlighted significant contributions from both developed and emerging economies, including the United States, India, United Kingdom, Indonesia, South Korea and Australia. Key research topics include risk management, fraud detection, digital forensics, fraud analysis, digital compliance, and financial governance. This study underscores the ongoing need for research to improve fraud detection and prevention strategies, promote global academic collaboration, and strengthen efforts to maintain financial integrity and transparency
Co-Authors Achyar, Adrian Ahmad, Syafar Ali Fakhrudin, Ali Almasita, Almasita Amanda, Kartika Budi Arianto, Riska Octavia Asdian, Muhammad Azisah, Andi Nurul Azizah, Diva Agistia Nur A’yunina, Safira Nuri Benaya, Theofilus bintang nusantara, andre Budi Amanda, Kartika Dimas, Kanisius Dwi Yuli Prasetyo Fahmi, Hasanul Farida Istianah Fian, Denny Firdausyi, Marsya Salsabila Firmana, Yosa Nugraha Fitri Yunita Fitriani Fitriani Ganes Gunansyah Gede Sri Darma Ginting, Chris Dayanti Br. Habibatuzzahro, Laila Hariany Idris Hendrik Pandu Paksi, Hendrik Pandu HERU SUBRATA Ika Rahmawati Istiq'faroh, Nurul Jauhari, Yustika Jone P. Sodusta, Donne Juliansyah Roy Kiettikunwong, Narong Leonardo, Yosua Lisvana, Yusmanindya Nanda Putri Mochamad Nursalim Muflikhah, Itsna Muhimmah, Hitta Alfi Musdalifa Musdalifa Nada, Tsaltsa Ulifatin Noerdiana, Azizah Firdha Novitasari, Kartika Nurmaningsih, Huswatun Octavia Arianto, Riska Pratiwi, Vivi Purwasari, Dwi Rezki Dea Puspita, Ari Metalin Ika Putri Rachmadyanti Putri, Anindita Historiana Qudsyi, Sholita Amirah RACHMADYANTI, PUTRI Rachman, Rais Radjawane, Louise Elizabeth Rafika Uksi Rahman, Delfia Ikhlasiah Rahman, Fajri Fathur Rusly, Riyan Ryketeng, Masdar Safarulli, Luckyta Salsabila Firdausyi, Marsya Sangkala, Masnawaty Sari, Dinda Putri Rahmanda Sari, Wila Aliesta SUJARWANTO Suprayitno Suprayitno Surianto, Nurul Maghfirah ULHAQ ZUHDI WAGINO Winda Ayu Virginia Wulandari Wulandari Yunita, Yustina Zaenal Abidin Zakia Zamania, Zeni Zamania, Zeni Zakia