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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Ekonomics, Finance, and Management Studies Journal of Society, Community and Business Development
Luthfi Zamakhsyari
Universitas Muhammadiyah Purwokerto
Religion Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME Dwi Winarni; Luthfi Zamakhsyari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.631

Abstract

Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.
Pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Luthfi Zamakhsyari; Ilham Nuryana Fatchan
JSSH (Jurnal Sains Sosial dan Humaniora) JSSH (Jurnal Sains Sosial dan Humaniora) Vol. 7 No. 1 Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.833 KB) | DOI: 10.30595/jssh.v7i1.17125

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio (CR) dan total asset turnover (TATO) terhadap harga saham perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2019-2021. Pendekatan penelitian digunakan adalah pendekatan kuantitatif dan data yang digunakan yakni data sekunder. Penelitian ini menggunakan teknik sampling untuk menentukan sampel yang jumlahnya sesuai dengan ukuran yang akan dijadikan sumber data sebenarnya, dengan memperhatikan sifat-sifat dan penyebaran populasi agar diperoleh sampel yang benar-benar mewakili populasi dengan sampel sebanyak 36 perusahaan. Penelitian ini juga menggunakan metode analisis regresi linier berganda, uji asumsi klasik, uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara simultan maupun parsial variabel current ratio (CR) dan total asset turnover (TATO) berpengaruh signifikan terhadap harga saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021.
Pengaruh Pengetahuan Mahasiswa tentang Riba terhadap Minat Menabung di Bank Syariah Luthfi Zamakhsyari; Dwi Winarni; Wage Wage
JSSH (Jurnal Sains Sosial dan Humaniora) JSSH (Jurnal Sains Sosial dan Humaniora) Vol. 6 No. 2 September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.784 KB) | DOI: 10.30595/jssh.v6i2.14953

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan mahasiswa tentang riba terhadap minat menabung di bank syariah (studi pada mahasiswa manajemen universitas muhammadiyah purwokerto). Pendekatan penelitian digunakan adalah pendekatan kuantitatif dan data yang digunakan yakni data primer adalah data penelitian yang diperoleh secara langsung dari sumber asli berupa jawaban kuesioner. Populasi dalam penelitian ini adalah mahasiswa Manajemen FEB UMP. Penelitian ini menggunakan teknik sampling untuk menentukan sampel yang jumlahnya sesuai dengan ukuran yang akan dijadikan sumber data sebenarnya, dengan memperhatikan sifat-sifat dan penyebaran populasi agar diperoleh sampel yang benar-benar mewakili populasi dengan sampel sebanyak 52 responden. Hasil penelitian ini menunjukkan bahwa secara simultan pengetahuan tentang riba dan produk perbankan syariah berpengaruh signifikan terhadap minat mahasiswa menjadi nasabah bank syariah, sedangkan secara parsial pengetahuan tentang riba dan produk perbankan syariah berpengaruh signifikan terhadap minat mahasiswa menjadi nasabah bank syariah.
Family Financial Management as a Means of Household Welfare and Harmony for Residents Iwan Fakhruddin; Dwi Winarni*; Luthfi Zamakhsyari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 5 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i5.14725

Abstract

Good family financial management can create household prosperity and harmony. A prosperous household has a positive impact on its members and ultimately has an impact on the welfare of society at large. The role of women in the household is not only as wives and mothers but also as financial role models and decision-makers in managing daily finances. If you don't have expertise in managing finances, you are prone to experiencing domestic conflict. This community service aims to provide training and understanding of family financial management to members of the 'Aisyiyah Kembaran. The method used is training with the PRA approach, which aims to involve participants in the process of identifying problems, implementing solutions, and analyzing evaluations. The result is an increase in skills and understanding of family financial management that can be applied to every family. Thus, household conflicts can be avoided due to poor financial management.
Pengaruh Promosi Penjualan, Kualitas Pelayanan, dan Kemudahan Terhadap Loyalitas Pelanggan Dompet Digital ShopeePay Hana Pratiwi; Luthfi Zamakhsyari; Herni Justiana Astuti; Fatmah Bagis
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9319

Abstract

This research aims to analyze the influence of promotions, service quality and convenience on ShopeePay digital wallet customer loyalty. The method used is a quantitative approach with primary data from 158 students who are active ShopeePay users at three universities in Purwokerto: Jenderal Soedirman University, UIN Prof. K.H. Saifuddin Zuhri, and Muhammadiyah University Purwokerto. The sampling technique used purposive sampling, by distributing questionnaires via Google Form. Data were analyzed using IBM SPSS Statistics 26 through validity, reliability, classical assumptions, F test and t test. The research results show that promotion and convenience have a positive and significant effect on customer loyalty, while service quality has a positive and insignificant effect on customer loyalty. These findings indicate that attractive promotions and ease of use of services play a greater role in forming customer loyalty than service quality alone.
Digitalisasi Pencatatan Keuangan Menggunakan Aplikasi SI APIK Bagi Kelompok UMKM Pande Besi di Kabupaten Banyumas Dwi Winarni; Rifka Utami Arofah; Luthfi Zamakhsyari
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 1 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i1.994

Abstract

Usaha mikro, kecil dan menengah (UMKM) adalah salah satu kelompok usaha yang memiliki peran dan kontribusi besar bagi perekonomian di Indonesia. Namun dalam kegiatan usahanya, masih banyak UMKM yang mengalami kendala dalam pencatatan keuangan. Sedangkan pencatatan keuangan bermanfaat bagi keberlangsungan UMKM hingga masa yang akan datang. Kendala yang dialami disebabkan oleh kurangnya pengetahuan pelaku UMKM terhadap cara mencatat keuangan, berpandangan bahwa pencatatan keuangan merupakan kegiatan yang rumit dan memerlukan waktu, serta belum memahami pentingnya pencatatan keuangan. Untuk mengatasi hal tersebut, tim pengabdian memberikan sosialisasi dan pelatihan pencatatan keuangan menggunakan aplikasi SI APIK kepada UMKM Pande Besi “Gayeng Ruyeng” yang berlokasi di Desa Pasir Wetan, Kecamatan Karanglewas, Kabupaten Banyumas.. Hasil dari kegiatan ini menunjukan adanya peningkatan pemahaman mengenai pencatatan keuangan menggunakan aplikasi SI APIK yang dapat dilihat dari hasil pre-test sebesar 20% dan post-test sebesar 70%. Selain itu, pelaku UMKM dapat mencatat dan menghasilkan laporan keuangan dengan cara yang lebih mudah melalui aplikasi SI APIK, serta dapat mengecek kondisi keuangan usahanya sewaktu-waktu melalui aplikasi.
Sharia Financial Literacy in Improving the Efficiency and Sustainability of Small and Medium Enterprises Dwi; Luthfi Zamakhsyari; Havidz Cahya Pratama
Journal of Society, Community and Business Development Vol. 3 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v3i2.330

Abstract

Community service activities were carried out at the Banyumas Regional Leadership of Aisyiyah. Aisyiyah contributes to the Indonesian economy through, among other things, the Aisyiyah Entrepreneurs Association (IPAS) and the Aisyiyah Economic and Employment Council (MEK). The IPAS community is a group of Aisyiyah members who have run businesses and those who will or wish to run businesses. The businesses run can generally still be categorized as MSMEs. MSMEs in Indonesia cannot be separated from the halal industry MSMEs, considering that most MSME businesses are in sectors that fall under the halal industry category. With an awareness of the importance of the MSME sector for the Indonesian economy, strengthening MSMEs has become one of the main strategies of the Indonesian Sharia Economic and Financial Master Plan. Currently, Islamic finance is growing rapidly with many Islamic financial institutions offering financial products and services based on Islamic law. However, the fact is that Islamic finance still has a low market share in Indonesia, a country with a Muslim majority population. Therefore, the level of Islamic financial literacy among MSMEs is important for business efficiency and sustainability.
Co-Authors Dwi Dwi Winarni Dwi Winarni* Fatmah Bagis Hana Pratiwi Havidz Cahya Pratama Herni Justiana Astuti Ilham Nuryana Fatchan Iwan Fakhruddin Rifka Utami Arofah Wage Wage