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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung E-Dimas: Jurnal Pengabdian kepada Masyarakat Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Discovery : Jurnal Ilmu Pengetahuan JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Balanca : Jurnal Ekonomi dan Bisnis Islam Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Analisa: Jurnal Manajemen dan Akuntansi JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Dinamis: Jurnal Pengabdian Kepada Masyarakat Journal of Economic Studies Share
Dwi Ari Pertiwi
Universitas Hasyim Asy'ari
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap Pengungkapan Sukarela Laporan Tahunan Perusahaan Transportasi di BEI Tahun 2020-2022 Putri, Dhea Amelya; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7017

Abstract

This study aims to determine the effect of Good Corporate Governance and Audit Quality on the Voluntary Disclosure of Annual Reports of Transportation Companies on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this studi is 27 companies and the sampling used in this study is purposive sampling so that 13 companies are obtained. Data analysis using the SPSS 20 software method. The results of this study show that Good Corporate Governance represented by managerial ownership does not effect voluntary disclosure of annual reports of transportation companies on the IDX in 202-2022, this is shown by a significant value of 0.142, meaning a significant value greater than 0.05. Audit quality affects voluntary disclosure of annual reports of transportation companies on the IDX in 2020-2022, this is shown by a significant value of 0.002, meaning a significant value is less than 0.05
Sosialisasi Smart Parenting Melalui Gerakan Literasi Bersama Para Ibu PKK Desa Ngampungan Rodliyah, Iesyah; Sa'adah, Nihayatus; Saraswati, Sari; Rahmawati, Novia Dwi; Diastuti, Indah Mei; Ramadhani, Rahma; Pertiwi, Dwi Ari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.21145

Abstract

Seiring dengan perkembangan zaman peran orang tua dalam membantu tumbuh kembang anak agar mereka tumbuh menjadi anak yang cerdas menjadi sebuah tanggung jawab yang harus dilakukan. Namun, kesadaran dan pemahaman masyarakat khususnya para orang tua nyatanya tidak benar-benar tahu bagaimana memberikan parenting/pola asuh yang baik kepada anak-anak. Hal ini dapat menyebabkan terjadinya perilaku anak yang tidak terarah dan tidak memiliki emosi yang stabil. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilakukan untuk mensosialisasikan bagaimana literasi parenting yang baik dan benar terhadap anak-anak. Sasaran utama dari kegiatan ini adalah orang tua/wali di Desa Ngampungan. Rencana kegiatan meliputi sosialisasi mengenai literasi parenting, edukasi mengenai pernikahan dini, serta dilakukannya sesi diskusi. Hasil dari pada kegiatan ini menunjukkan adanya peningkatan pemahaman peserta dalam memberikan literasi parenting (pola asuh) yang benar dan yang tidak benar. Sehingga bisa dipraktikkan secara langsung oleh para ibu kepada para putra putrinya di rumah.
PENINGKATAN LITERASI SISWA SMK PADA BIDANG-BIDANG AKUNTANSI DAN JENIS-JENIS PROFESI AKUNTANSI Rahma Agustina; Dwi Ari Pertiwi; Meta Ardiana; Deasy Ervina; Winaika Irawati
ABIDUMASY Vol 1 No 1 (2020): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v1i1.668

Abstract

Banyak ragam profesi dalam dunia kerja bisa memberi berbagai macam pilihan untuk setiap siswa memilih terjun ke dalam dunia kerja yang diminatinya. Urgensi kegiatan ini dilakukan untuk menggali sekaligus memberikan bekal pada siswa-siswa yang sedang menempuh pendidikan di SMK jurusan akuntansi tentang macam-macam bidang akuntansi dan gambaran masa depan yang bisa mereka raih dan tempuh. Kegiatan pengabdian kepada masyarakat dilaksanakan di SMK Palapa Ngoro Jombang, pada 22 dan 23 November 2019. Metode pengabdian disampaikan dengan ceramah, tanya jawab dan interaktif dengan siswa peserta. Sesudah dilaksanakan program pengabdian ini siswa bisa mendapatkan gambaran tentang berbagai macam bidang akuntansi dan profesi – profesi akuntansi yang kelak bisa dipilihnya.
ANALISIS PENERAPAN AKUNTANSI PIUTANG PADA KPRI BAHAGIA DEPAG KABUPATEN JOMBANG Ahmadun Ludfi; Putri Laili Nur Malikha; Dwi Ari Pertiwi
ABIDUMASY Vol 3 No 2 (2022): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v3i2.3341

Abstract

Cooperative is a business activity carried out by a group of people to achieve common interests and achieve the welfare of its members. The accounting system is used in cooperatives to make managing the company easier. Koperasi Bahagia Depag Cooperative of the Ministry of Religion is a savings and loan cooperative that aims to achieve the welfare of its members. The main activity of this cooperative is savings and loans in the form of short-term and long-term, so that in its implementation it is necessary to have a receivables accounting system so that problems do not arise in its implementation. In this case, of course, proper accounts receivable accounting is needed so that the settlement of receivables can be carried out at a member meeting. The purpose of the study was to find out how the accounts receivable accounting system was applied to cooperatives, and to determine the accounting system used in the loan or receivable cycle at Happy Cooperative of the Ministry of Religion.
Optimalisasi Keterampilan Akuntansi untuk Meningkatkan Nilai Tambah Mahasiswa di Dunia Kerja Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Rosyadi, M. Syam'un; Musfiroh, Anita; Widoyoningrum, Sri; Rodliyah, Iesyah
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v1i1.7547

Abstract

The Merdeka Belajar Kampus Merdeka policy prepares students to participate in the global economy by encouraging them to learn about various topics outside of their area of competence (Ulum et al., 2023). From the analysis of the partner's situation, the problem faced by partners or the Sharia Economic Law Study Program, namely students of the Sharia Economic Law Study Program, Faculty of Islamic Religion, Hasyim Asy'ari University Tebuireng Jombang, is that the problem of students of the Sharia Economic Law study program is not getting accounting courses so that Students have no knowledge of accounting, whether basic accounting, service company accounting, and preparing financial reports, while one of the profiles of graduates from the Sharia Economic Law study program is to become an accountant, so training is very necessary to increase accounting knowledge. Keywords: Competitiveness, Accounting Skills
Faktor Yang Mempengaruhi Nilai Perusahaan (Sub Sektor Makanan dan Minuman Yang Listing di BEI Periode 2020 – 2022) Wahono, Prajoko Sukma; Pertiwi, Dwi Ari
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.7109

Abstract

Nilai perusahaan merupakan kondisi tertentu yang dicapai oleh suatu perusahaan sebagai gambaran dari kepercayaan masyarakat terhadap perusahaan setelah melalui suatu proses kegiatan operasionalnya. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi nilai perusahaan (sub sektor makanan dan minuman yang listing di BEI periode 2020-2022). Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang listing di BEI periode 2020-2022 dengan jumlah 24 perusahaan Pengambilan sampel dilakukan menggunakan metode Purposive sampling dan diperoleh sampel akhir sebanyak 51 sampel. Analisis data menggunakan metode software SPSS 20. Hasil penelitian ini menunjukan bahwa: (1) Tax avoidance tidak berpengaruh terhadap nilai perusahaan (sub sektor makanan dan minuman yang listing di BEI 2020-2022) (2) Manajemen laba tidak berpengaruh terhadap nilai perusahaan (sub sektor makanan dan minuman yang listing di BEI periode 2020-2022) dan (3) Kualitas audit berpengaruh terhadap nilai perusahaan (sub sektor makanan dan minuman yang listing di BEI 2020-2022).
Integrasi Literasi Keuangan Santri dalam Penguatan Akuntansi Manajemen Pesantren: Studi Kasus MTs Salafiyah Syafi’iyah Tebuireng Humaidi; Dwi Ari Pertiwi; Meta Ardiana; Rachma Agustina
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Juli-Desember 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i2.10509

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan mengintegrasikan literasi keuangan santri dalam penguatan sistem akuntansi manajemen di MTs Salafiyah Syafi'iyah Tebuireng. Kegiatan ini dilatarbelakangi oleh rendahnya literasi keuangan santri dan sistem keuangan pesantren yang masih manual. Metode yang digunakan ialah pendekatan kualitatif reflektif dengan model studi kasus instrumental melalui tahapan pelatihan, simulasi, dan refleksi. Hasil kegiatan menunjukkan peningkatan signifikan pada perilaku dan pemahaman keuangan santri yang ditandai dengan munculnya kebiasaan mencatat pengeluaran harian, melakukan tabungan mingguan, dan berpartisipasi dalam pencatatan kas kelas, serta terjadinya penurunan pengeluaran non-esensial. Secara kelembagaan, kegiatan ini memperkuat sistem akuntansi manajemen pesantren melalui penerapan nilai transparansi dan akuntabilitas berbasis Islam. Kegiatan ini menegaskan bahwa literasi keuangan kontekstual tidak hanya meningkatkan pengetahuan finansial, tetapi juga membangun karakter manajerial dan budaya akuntabilitas santri.
PELATIHAN PENCATATAN KEUANGAN PADA UMKM DI DESA GEBANG BUNDER KECAMATAN PLANDAAN JOMBANG Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Deasy Ervina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.2857-2863

Abstract

The purpose of community service from the Accounting Study Program Team of the Faculty of Economics, Hasyim Asy’ari University of Tebuireng, Jombang to UMKM in Gebang Bunder, Plandaan, Jombang is to provide solutions of problems which is faced by UMKM related to a lack of knowledge of financial records. The form of service is a training on recording of financial reports as to produce a financial report. The training was held by luring at the Gebang Bunder village hall. The material is about the financial recording which the form is an accounting cycles consists of identification and analysis of transactions, journals, ledgers, trial balances, adjusting journals, trial balances after adjusments, financial reports, closing journals, trial balances after closing and reversing journals. The results of the community service are expected that UMKM understand and can apply financial records correctly in their business.Keywords: Training, Financial Record, UMKM
Balancing Efficiency and Spirituality: Implementation of Virtual Accounts at Tebuireng Islamic Boarding School Humaidi Humaidi; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Srikalimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0004

Abstract

The rapid expansion of financial digitalization has transformed governance practices in educational institutions, including Islamic boarding schools (pesantren), where financial transactions are closely intertwined with social and spiritual values. This study aims to examine how the implementation of virtual account (VA) systems at Tebuireng Islamic Boarding School influences administrative efficiency, user satisfaction, and socio-spiritual dynamics. This study employs a qualitative approach with an interpretive phenomenological design. Data were collected through in-depth interviews, participatory observations, and document analysis involving fifteen participants, including financial staff, students’ guardians, and institutional managers. The findings indicate that the adoption of VA significantly enhances administrative efficiency through real-time transaction processing, improved transparency, and reduced recording errors, reflecting the principles of New Public Management (NPM). From the perspective of the Technology Acceptance Model (TAM), perceived usefulness and ease of use contribute to increased satisfaction; however, trust and alignment with spiritual values emerge as equally important determinants. Using Cultural-Historical Activity Theory (CHAT), the study further reveals that digitalization reconfigures social interactions, reducing face-to-face engagement traditionally associated with silaturahmi and barakah, thereby generating tensions between efficiency and spirituality. This study contributes to the literature by demonstrating that financial digitalization in religious institutions is a value-laden process that requires balancing technological efficiency, user trust, and spiritual meaning, offering implications for the development of hybrid governance models in faith-based educational settings. ABSTRAK - Menyeimbangkan Efisiensi dan Spiritualitas: Implementasi Virtual Account di Pesantren Tebuireng. Perkembangan digitalisasi keuangan telah membawa perubahan signifikan dalam tata kelola lembaga pendidikan, termasuk pesantren, yang praktik keuangannya tidak terlepas dari nilai sosial dan spiritual. Penelitian ini bertujuan untuk menganalisis bagaimana implementasi sistem virtual account (VA) di Pondok Pesantren Tebuireng memengaruhi efisiensi administrasi, kepuasan wali santri, serta dinamika sosial-spiritual yang menyertainya. Penelitian ini menggunakan pendekatan kualitatif dengan strategi fenomenologi interpretatif, melalui wawancara mendalam, observasi partisipatif, dan studi dokumen terhadap lima belas informan yang terdiri dari staf keuangan, wali santri, dan pengelola pesantren. Hasil penelitian menunjukkan bahwa penggunaan VA mampu meningkatkan efisiensi administrasi secara signifikan melalui pencatatan transaksi secara real-time, peningkatan transparansi, dan pengurangan kesalahan pencatatan, sejalan dengan prinsip New Public Management (NPM). Dari perspektif Technology Acceptance Model (TAM), kemudahan dan kegunaan sistem meningkatkan kepuasan pengguna, namun faktor kepercayaan serta kesesuaian dengan nilai spiritual juga menjadi penentu utama. Sementara itu, melalui pendekatan Cultural-Historical Activity Theory (CHAT), ditemukan bahwa digitalisasi mengubah pola interaksi sosial dengan berkurangnya kontak langsung yang sebelumnya mengandung nilai silaturahmi dan keberkahan, sehingga memunculkan ketegangan antara efisiensi dan spiritualitas. Penelitian ini menegaskan bahwa digitalisasi keuangan di pesantren merupakan proses yang sarat nilai, sehingga memerlukan keseimbangan antara efisiensi teknologi, kepercayaan pengguna, dan makna spiritual dalam pengembangan tata kelola yang berkelanjutan.
Dynamics of Public Trust Toward BAZNAS Post-Corruption Allegations: A Qualitative Phenomenological Study of Muzakki with Digital Sentiment Analysis Haryanti, Peni; Dwi Ari Pertiwi; Athi’ Hidayati
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v8i1.16885

Abstract

Public trust constitutes the fundamental capital in the management of national zakat institutions. However, a significant research gap exists in understanding the dynamics of trust reconstruction following institutional corruption scandals in Islamic philanthropic organizations, particularly studies that integrate phenomenological approaches with digital sentiment analysis. This study aims to analyze the dynamics of public trust toward the National Zakat Agency (BAZNAS) following corruption allegations, through the perspectives of muzakki and social media sentiment analysis. The study employed an interpretive qualitative design with a phenomenological approach (Colaizzi method) involving 15 purposively selected muzakki informants, complemented by content and sentiment analysis of 1,247 comments collected from Instagram, Twitter/X, Facebook, and YouTube during November 2024 through March 2025. Phenomenological analysis identified three essential experiential themes: spiritual-institutional shock (100%), compliance-trust dilemma (86.7%), and adaptive resistance (80.0%). Digital sentiment analysis corroborated a corresponding three-phase temporal pattern: (1) a denial-defensive phase (53.0% neutral sentiment); (2) an anger-disappointment phase (67.4% negative); and (3) an adaptive-constructive phase (22.1% positive). Triangulation between phenomenological findings and digital sentiment analysis demonstrated strong thematic alignment. This study contributes a novel phenomenologically-grounded framework that employs computational sentiment analysis as a triangulating instrument in the context of Islamic philanthropic trust management in Indonesia.
Co-Authors Abda Abda Abdul Rahman Bakri Agustina, Rachma Ahmadun Ludfi Ahmadun Ludfi Ali Itsnaeni, Zulfina Ardiana, Meta As’ad Umar Athi’ Hidayati Athi’ Hidayati Azhimatul Fikri Izzati Azmil Fitria Choirun Nisful Laili Dara Puspita Solicha Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Diastuti, Indah Mei Difa Niditia Eka yuniati Yuniati Elka Hakika Elka Hakika Ervina, Deasy Fanani, Mohammad Zaenal Fendik Pratama Fitria, Azmil Hakika, Elka Haryanti, Peni Humaidi Humaidi Humaidi Humaidi Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Imam Sopingi Imron, Aqiel Khalisun Nada Indana Lazulfa Kharisma Rada Ikrima Salsabila Laili, Choirun Nisful Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Mohammad Zaenal Fanani Muhammad Nur Miftakhul Ivananda Musfiroh, Anita Muzakki, Abdulloh Nadhifah, Umi Mailun Neily Amalia NIHAYATUS SAADAH Ningsih, Helis Safitri Purwanti Novia Dwi Rahmawati Nur Latifatussolikhah Nurlailatul Fitriyah Olivia Maharani Ardhia Peni Haryanti Purdana Wahyu Hidayat Putri Laili Nur Malikha Putri Laili Nur Malikha Putri, Dhea Amelya Rachma Agustina Rachma Agustina Rachma Agustina Rahma Agustina Rahma Ramadhani Reza Syah Pahlevi Ririn Wahyuni Rodliyah, Iesyah Rosyadi, M. Syam'un Saraswati, Sari Silvia Tita Rahmawati Solicha, Dara Puspita Srikalimah Srikalimah, Srikalimah Suailo, Ama Selvianti Umi Mailun Nadhifah Wahono, Prajoko Sukma Widoyoningrum, Sri Winaika Irawati WINAIKA IRAWATI Yuliana Yuliana Zutiasari, Ika