Article Per Year (5 Year)
p-Index From 2021 - 2026
9.661
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Media Ekonomi Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi JAKBS IIJSE Jurnal Harmoni: Jurnal Akuntansi dan Keuangan International Journal of Islamic Economics (IJIE) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Strata International Journal of Social Issues Jurnal Pengabdian Nusantara Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 72 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 72 Documents
Search

 4   5   6   7   8 
ENHANCEMENT OF THE CAPACITY OF MSMEs IN CURUG TOURISM VILLAGE, BOGOR REGENCY, THROUGH ACCURATE FINANCIAL BOOKKEEPING Indupurnahayu, Indupurnahayu; Puryati, Dwi; Sparta, Sparta
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3203

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly at the local level. However, many MSMEs still face challenges in systematic financial management and recording, which makes it difficult to measure business performance and make informed decisions. This community service activity was conducted in Curug Tourism Village, Bogor Regency, with the aim of improving MSME capacity through training in accurate financial bookkeeping. The training employed an educational and participatory approach, covering five main topics: cash control, simple bookkeeping, calculating the cost of goods manufactured (COGS), introduction to taxation, and digital marketing. Evaluation results using pre- and post-test questionnaires showed a significant increase in participants' understanding. One of the largest improvements was seen in the ability to record transactions independently, from an average score of 2.1 to 3.9. These findings demonstrate that hands-on training can significantly strengthen financial literacy and business management skills among MSMEs.
The Thirty Years of Indonesian Sharia Banking: Potential, Prospects and Challenges in the Era of Technological Disruption Indupurnahayu, Indupurnahayu; Amri, Yusuf; Prastowo, Bramastyo Bontas; Devi, Abrista
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.2676

Abstract

In the contemporary Indonesian economy, banks serve as fundamental financial institutions that play a pivotal role in shaping economic activity, influencing income distribution, and maintaining price stability. The introduction of sharia banking in 1992 was largely driven by concerns within the Muslim community regarding the permissibility of interest (riba) under Islamic law. As a result, sharia banking emerged as an alternative financial system that aligns with Islamic principles, offering interest-free banking solutions. This study provides a comprehensive descriptive analysis of Indonesia's regulatory and legal preparedness in supporting the growth and sustainability of sharia banking institutions over the past three decades. It examines key factors such as economic potential, the availability of skilled human resources, and disparities in asset accumulation between conventional and sharia banks. Additionally, this research assesses the significant developments in the sharia banking sector over the past five years, highlighting key achievements, policy advancements, and institutional reforms aimed at enhancing financial inclusion and competitiveness. Furthermore, the study explores the prospects and challenges of sharia banking in the era of technological disruption. The rapid evolution of digital financial services, fintech integration, and regulatory advancements have created both opportunities and obstacles for the sector. While technology facilitates greater accessibility and operational efficiency, it also poses challenges related to cybersecurity, regulatory adaptation, and market competition. By analyzing these dynamics, this research aims to provide valuable insights into the future trajectory of sharia banking in Indonesia and its potential contributions to a more inclusive and resilient financial system.   Keywords: Sharia banking, Islamic finance, regulatory framework, economic potential, technological disruption
Pengaruh Reputasi Kap Dan Profitabilitas Terhadap Audit Delay Arsalan, Aufa Nizar; ., Indupurnahayu; Nur Rizqi, Muhammad
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to determine the influence of the Accountant Public Firm reputation on Audit Delay, influence profitabilityis reflected in ROA on Audit Delay, as wellas the influence of the Accountant Public Firm reputation and profitability is reflected in ROA on Audit Delay. This research uses descriptive quantitative research consisting of 15 banking companies from 42 populations listed on the IDXin 2021-2023 which were selected based on the Purposive Sampling method. Data used in the form of the Audited Financial Statements. The analytical method usedis Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis. Data processing was performed using the software program Statistical Product and Service Solution (SPSS). These results indicate that the Variable of Accountant Public Firm reputation and Variable of Profitability reflected in returnon assets have negative influence on Audit Delay. Hypothesis test results simultaneously concluded that two independent variables jointly have negative influence on Audit Delay.
The Effect of Communication, Fund Disbursement, and Competence on Trust, Attitudes, and Behavioral Intentions towards ZIS Institutions Nuryadin, Deni; Indupurnahayu; Hafidhuddin, Didin; Beik, Irfan Syauqi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4833

Abstract

Zakat, Infaq, and Alms (ZIS) Management Institutions rely heavily on public trust to ensure sustainable long-term support. Despite its importance, the existing literature still lacks an integrated model linking organizational operational performance with stakeholder behavioral outcomes. This study aims to assess how institutional practices, including communication, perceived competency, and disbursement, influence trust and subsequently affect stakeholder attitudes and behavioral intentions toward ZIS institutions. This study uses a quantitative approach with a causal-descriptive design. Data were collected through a survey of ZIS Institution stakeholders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that trust is a central factor that significantly shapes stakeholders’ attitudes and behavioral intentions. Specifically, perceived competence is the strongest and most significant predictor of trust. In contrast, the fund disbursement variable was found to be insignificant in building trust. Trust has significant predictive power in shaping attitudes, but its influence on behavioral intentions is moderate. The main contribution of this study is to provide empirical evidence that ZIS institutions’ efforts should focus on improving managerial competence and professionalism, not just on the fund distribution process, as a strategic key to increasing public trust.
Regulatory Compliance and Islamic Business Ethics in Umrah Administration: Rethinking the Centrality of Pilgrim Protection Mahmudi Affan Rangkuti; Hendri Tanjung; Indupurnahayu Indupurnahayu; Trisiladi Supriyanto
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10654

Abstract

Purpose:This article rethinks pilgrim protection as the normative core of Umrah administration by examining whether regulatory compliance and Islamic business ethics function as an integrated governance framework or remain disconnected in practice. It positions pilgrim welfare, financial security, and spiritual integrity as the primary criteria for assessing the legitimacy of Umrah services.Design/Methodology:The study employs a qualitative socio-legal approach combined with normative ethical analysis. It examines Indonesia’s regulatory framework for Umrah administration and the operational role of digital oversight systems as instruments of monitoring and reporting. Compliance is interpreted through maqasid-oriented principles of Islamic business ethics, drawing on regulatory provisions and documented patterns of administrative problems to evaluate protection outcomes.Findings:The findings indicate persistent structural weaknesses in compliance quality and fragmented oversight, reflected in recurring issues such as system misuse and cases of pilgrim abandonment. These patterns demonstrate that procedural compliance does not automatically translate into substantive pilgrim protection. While strengthening data-driven supervisory systems is necessary, it remains insufficient without robust internal compliance capacity and accountable service standards.Practical Implications:This article offers a protection-centered analytical framework that bridges legal compliance theory and Islamic business ethics by reframing pilgrim protection as measurable governance substance rather than a symbolic commitment. It contributes a conceptual shift from form-based compliance to outcome-oriented ethical accountability in faith-based service administration.Originality/Value:The study recommends integrating sharia-compliance guidance into digital oversight mechanisms, strengthening transparency and public accountability, and developing fair dispute-resolution procedures to realign industry incentives with effective pilgrim protection and public trust.
KOORDINASI DAN TANTANGAN IMPLEMENTASI PROGRAM MAKAN BERGIZI GRATIS (MBG) ANAK SEKOLAH MELALUI PELIBATAN UMKM PEREMPUAN DI BOGOR Renea Shinta Aminda; Indupurnahayu; Trisno Nugroho
Media Ekonomi Vol. 33 No. 1 (2025): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v33i1.24276

Abstract

This study aims to analyze the implementation of the Free Nutritious Meals (MBG) program in Bogor City, with a specific focus on involvement of women-led micro, small, and and medium enterprises (MSMEs). The study employed a mixed methods approach with a parallel convergent design. The research was conducted in Bogor City, Indonesia, with data collection carried out between July and September 2025. Primary data were obtained through in-depth interviews with three key institutions: the Education Office, the Cooperatives and MSMEs Office, and the Asperbang (Indonesian Agency for the Development of Women's Empowerment and Development), complemented by a survey of 16 women-owned MSMEs in the food sector in Bogor. Secondary data were obtained from official government reports on program beneficiaries and MSME databases. Quantitative data were analyzed using descriptive statistics, while qualitative data were used to identify coordination mechanisms, institutional gaps, and barriers to MSME participation. The research findings reveal a significant gap between policy design and implementation of the MBG program. Although the program aimed to involve women-owned MSMEs, its implementation was largely centralized under national-level authorities, with no clear standard operating procedures (SOPs), limited integrated data, restricted information access, and weak cross-agency coordination. As a result, most women-owned MSMEs were unaware of participation pathways despite strong interest, indicating that limited involvement stemmed from institutional design constraints rather than capacity limitations.
Exploring Factors Influencing ERP System Adoption and Its Influence on Operational Efficiency: A Case Study of a Medical Equipment Supplier Rhendy Akhmad Firdaus; Indupurnahayu Indupurnahayu; Renea Shinta Aminda
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1742tv09

Abstract

The implementation of an Enterprise Resource Planning (ERP) system serves as a crucial strategy for companies looking to enhance their efficiency, effectiveness, and competitive edge. This study aims to identify the factors that influence ERP system implementation and their subsequent impact on work effectiveness. To achieve this, the research employs a quantitative descriptive method, which involves distributing questionnaires to collect data from respondents. The collected data undergo various analyses, including validity tests, normality tests, and multiple linear regression tests. The findings reveal that organizational characteristics, information quality, and management support significantly and positively influence work implementation. Conversely, the HR competency variable did not demonstrate a significant or positive effect. Additionally, the study reveals that ERP implementation positively affects work effectiveness. This indicates that adopting an ERP system allows companies to streamline their data processing, ultimately leading to improved work performance. By integrating these systems, organizations can enhance their operational efficiency, thereby fostering a more productive work environment. Overall, the study highlights the importance of leveraging ERP systems to bolster work effectiveness and underscores the critical role that organizational factors play in this process.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa ashila nazwa; Indupurnahayu Indupurnahayu; M Anwar Masruri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.21557

Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
Islamic Financial Literacy and Technological Innovation Among Millennial Women Micro-Entrepreneurs in Bandar Lampung Ruslaini; Indupurnahayu Indupurnahayu; Qurroh Ayuniyyah; Immas Nurhayati
Jurnal Internasional Ekonomi Islam Vol 8 No 01 (2026): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v8i01.13231

Abstract

Objective: This study aims to examine the direct effect of Islamic financial literacy on women’s economic roles and its indirect effect, mediated by technological innovation, among millennial women micro-entrepreneurs in Bandar Lampung. Method: This study employs a quantitative approach using survey data collected from women micro-entrepreneurs. A total of 130 questionnaires were initially collected across Lampung Province, with 65 valid samples selected through purposive sampling based on specific criteria. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).  Result: The findings reveal that Islamic financial literacy has a positive and significant effect on technological innovation (β = 0.691, p < 0.001), while technological innovation has a strong positive effect on women’s economic roles (β = 0.703, p < 0.001). Islamic financial literacy also directly influences women’s economic roles (β = 0.211, p = 0.021), although the effect size is smaller. Additionally, technological innovation significantly mediates this relationship (indirect effect = 0.486, p < 0.001), with the model demonstrating strong explanatory power (R² = 0.745).  Implication: These findings suggest that policymakers and MSME development institutions should integrate Islamic financial literacy programs with digital capacity-building initiatives.  Originality or Novelty: This study highlights the mediating role of technological innovation in linking Islamic financial literacy to women’s economic roles, providing empirical evidence from millennial women micro-entrepreneurs in a developing regional context
IMPROVING THE BOOKKEEPING EXPERTISE OF MSME ACTORS THROUGH ACCOUNTING PROCESSING AND REPORTING MENTORING IN THE CURUG BOGOR TOURISM VILLAGE Sparta Sparta; Indupurnahayu Indupurnahayu; Shanti Lysandra
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3202

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, particularly at the local level, such as in Bogor Regency. However, most MSMEs face challenges in financial management, particularly in bookkeeping, which remains rudimentary or even incomplete. This also applies to MSMEs in Curug Tourism Village, Bogor Regency, who are partners in a Community Service (PkM) activity. This activity aims to improve MSMEs' understanding and skills in recording transactions, processing financial data, and preparing simple accounting reports. The method used was participatory training involving outreach, bookkeeping practice, and mentoring. Evaluation was conducted through pre- and post-tests with 29 participants. The results of the activity showed an average increase of 63% in understanding of bookkeeping and simple financial reports. Participants also began to practice separating personal and business finances and preparing simple profit and loss statements. Thus, this mentoring program has proven effective in improving the financial literacy of MSMEs in Curug Tourism Village and contributing to strengthening the village's tourism economy.
Co-Authors ., Masyhudzulhak Abrista Devi Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Amri, Yusuf Anand, Syakira Rezky Ari Purwanti Arsalan, Aufa Nizar Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Ayu Lestari Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Puryati, Dwi Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Anwar Masruri M Zaenul Arifin M. Anwar Masruri M. Imam Sundarta Mahary, Wasiah Mahmudi Affan Rangkuti Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mohamad Abdi Baha Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa ashila nazwa Nesia Andriana Niar Yuniarsih Nugroho, Agung Nur Rizqi, Muhammad Nurhayati, Immas Nury Effendi Nuryadin, Deni Popy Novita Pasaribu Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Qurroh Ayuniyyah Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Ruslaini Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Shanti Lysandra Shanti Lysandra Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta Sparta Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trisiladi Supriyanto Trismayanti Mutia Trisno Nugroho Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza