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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 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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Menggali Makna Akuntabilitas di Lembaga Sosial Pesantren: Studi Fenomenologis pada Lembaga Sosial Pesantren Tebuireng Humaidi; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana
Journal of Economic Studies Vol. 1 No. 1 (2025)
Publisher : Riset Anak Bangsa

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

Abstract

Penelitian ini bertujuan untuk menggali makna akuntabilitas sebagaimana dipersepsikan dan dipraktikkan oleh para pengelola Lembaga Sosial Pesantren Tebuireng (LSPT). Menggunakan pendekatan kualitatif dengan metode fenomenologi interpretatif, penelitian ini berupaya memahami secara mendalam pengalaman subjektif para pelaku lembaga dalam menjalankan akuntabilitas, baik dalam aspek formal maupun nilai-nilai spiritual keislaman. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi terhadap delapan informan kunci yang dipilih secara purposive. Analisis data dilakukan melalui teknik tematik dengan tahapan coding manual, reduksi data, dan sintesis makna. Hasil penelitian mengungkap tiga tema utama: (1) akuntabilitas sebagai amanah spiritual yang berakar pada nilai-nilai keagamaan seperti shiddiq, amanah, dan mas’uliyyah; (2) praktik akuntabilitas relasional dan partisipatif yang dijalankan melalui media sosial, forum warga, dan komunikasi informal; serta (3) tantangan teknis dalam pelaporan yang disikapi dengan pendekatan adaptif berbasis nilai profetik. Temuan ini menunjukkan bahwa akuntabilitas di LSPT tidak semata-mata dimaknai sebagai pelaporan administratif, melainkan sebagai manifestasi tanggung jawab spiritual dan sosial yang terinternalisasi dalam budaya pesantren. Penelitian ini memperkuat wacana akuntabilitas profetik dan menunjukkan pentingnya integrasi antara nilai spiritual dan sistem pelaporan berbasis komunitas dalam tata kelola lembaga sosial Islam. Implikasi konseptual dan praktis dari temuan ini memberikan kontribusi terhadap pengembangan model akuntabilitas yang kontekstual dan berkeadilan dalam organisasi keagamaan.
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): IN PROGRESS
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.
The Effectiveness of the Coretax System as a Support for the Quality of Tax Services at the Kediri Pratama Tax Service Office (KPP) Ikrima Salsabila, Kharisma Rada; Pertiwi, Dwi Ari
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12873

Abstract

Digital transformation in tax administration plays a crucial role in improving service effectiveness and the quality of public services. This study aims to analyze the effectiveness of the Coretax System in supporting the quality of tax services at the Pratama Tax Office (KPP) Kediri. This research employed a qualitative descriptive approach with data collected through in-depth interviews, direct observation, and documentation involving tax officers and taxpayers who used the Coretax System during the period of September to November 2025. The results indicate that the Coretax System contributes significantly to faster service processes, improved accuracy and integration of information, easier access for taxpayers, and higher efficiency in administrative procedures. Nevertheless, several challenges were identified, including system slowdowns during peak service hours, incomplete data migration, and limited digital literacy among some taxpayers. Overall, the Coretax System is considered effective in enhancing tax service quality at KPP Pratama Kediri, although further optimization is still required to improve system stability and strengthen user readiness.
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.
The Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol. 25 No. 1 (2023)
Publisher : Department of Agribusiness, Halu Oleo University Jointly with Perhimpunan Ekonomi Pertanian Indonesia - Indonesian Society of Agricultural Economics (PERHEPI/ISAE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37149/bpsosek.v25i1.363

Abstract

The global ecological crisis caused by environmental damage due to the continuous exploitation of natural resources and the environment and not thinking about long-term sustainability is worsening and worrying. This is one of the driving aspects of the emergence of green accounting. The agro-industry sector is a sector that is vulnerable to environmental issues because it is closely related to the use of pesticides, concentrates, air quality pollution, use of fuel for its distribution, etc. This is what makes researchers interested in researching the Lumintu Farm Kediri Regency. This study examines how using green accounting increases eco-efficiency and competitive advantage. A comparison ratio of value added to environmental performance is used to analyze eco-efficiency. Data collection methods include literature study, observation, interviews, and documentation. The validity of the data is checked through the extension of participation, the persistence of words, and the triangulation of data. The findings demonstrated that Lumintu Farm had adopted green accounting through the stages of identifying costs for mitigating the impact of harmful externalities on production, recognition, measurement, presentation through the income statement, and disclosure of the costs or costs incurred by the company for environmental management. Eco-efficiency analysis with environmental performance and financial performance ratios shows positive results, 52%, an increase of 54%, and a rise of 2%. Implementing green accounting through a consistent allocation of environmental costs improves environmental performance and the entity’s profit. With this profit, business continuity will be better in increasing livestock growth.
EDUKASI INVESTASI CERDAS DI ERA EKONOMI DIGITAL Rachma Agustina; Dwi Ari Pertiwi; Meta Ardiana; Humaidi Humaidi; Muhammad Nur Miftakhul Ivananda; Olivia Maharani Ardhia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Inpress Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58516

Abstract

Perkembangan ekonomi digital telah memberikan kemudahan bagi masyarakat dalam mengakses berbagai instrumen investasi melalui platform digital. Namun, rendahnya tingkat literasi keuangan dan investasi masih menjadi permasalahan utama yang menyebabkan masyarakat rentan terhadap praktik investasi ilegal dan pengambilan keputusan finansial yang kurang tepat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman, kesadaran, dan keterampilan masyarakat dalam melakukan investasi secara cerdas di era ekonomi digital. Metode yang digunakan adalah edukatif-partisipatif yang meliputi tahap persiapan, sosialisasi, pelatihan praktis, diskusi interaktif, pendampingan, dan evaluasi. Kegiatan dilaksanakan di Desa Katemas, Kecamatan Kudu, Kabupaten Jombang dengan melibatkan masyarakat dari berbagai latar belakang, seperti pelajar, ibu rumah tangga, dan pelaku usaha kecil. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dasar investasi, jenis instrumen investasi, risiko investasi, serta kemampuan mengenali investasi legal dan ilegal berdasarkan hasil pre-test dan post-test. Peserta juga memperoleh pengalaman langsung dalam menggunakan platform investasi digital yang legal dan diawasi oleh Otoritas Jasa Keuangan (OJK). Selain itu, peserta menjadi lebih kritis terhadap berbagai bentuk investasi bodong yang marak di media sosial. Secara keseluruhan, program ini memberikan dampak positif dalam meningkatkan literasi investasi masyarakat serta membentuk perilaku finansial yang lebih bijak, aman, dan terencana di era ekonomi digital.
Co-Authors Abda Abda Agustina, Rachma Ahmadun Ludfi Ahmadun Ludfi Ardiana, Meta As’ad Umar 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 Fitria, Azmil Hakika, Elka Haryanti, Peni Hidayati, Athi’ Humaidi Humaidi Humaidi Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Ikrima Salsabila, Kharisma Rada Imam Sopingi Imron, Aqiel Khalisun Nada Indana Lazulfa 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 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