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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Infestasi Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA Jurnal Akuntansi Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Community Development Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Development Proceedings of The International Conference on Social and Islamic Studies As-Sidanah : Jurnal Pengabdian Masyarakat Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Abdimas Indonesia Jurnal RAK (Riset Akuntansi Keuangan) Advokasi Hukum & Demokrasi Mount Hope Global Economic Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Siti Rokhaniyah
Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Penguatan Ketahanan Masyarakat di Era Pandemi Covid-19: (Pengabdian Masyarakat di Desa Sine, Kecamatan Sragen, Kabupaten Sragen) Siti Rokhaniyah; Sinta Sinta
Journal of Community Development Vol. 1 No. 2 (2021): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.98 KB) | DOI: 10.47134/comdev.v1i2.21

Abstract

The Covid-19 pandemic has a significant impact on all aspects of life, both in the fields of education, health, religion, economy, tourism, and others. In terms of education, the Covid-19 pandemic has inspired the birth of an online learning policy. The economic aspect has also stalled, due to the enactment of Large-Scale Social Restrictions (PSBB) so that various conventional economic transactions have been significantly transformed into the online system. The religious sector has also been affected by changes, due to a reduction in the capacity of places of worship. Based on the results of participant observation, it was found that changes in the life order due to the Covid-19 pandemic also occurred in Village of Sine, Sragen, Central Java. Some of the problems that arise in the community are problems in the field of education, how to overcome difficulties in implementing online learning, in the religious field, the termination of TPA (Al-Quran Education Park) and other religious activities such as recitation, while in the health sector, how the community's efforts to increase resilience during a pandemic are not yet aware of the importance of washing hands correctly and wearing masks. The most vital aspect is the economy, where most people work as traders and factory workers who are forced to stop working. In order to reduce these difficulties, community service activities were carried out that focused on several identified problems. Among the activities that have been carried out are learning assistance to children, organizing TPA for children, organizing socialization on preventing the spread of Covid-19 and providing entrepreneurial motivation for people affected by Covid-19. For the implementation of this community service activity, the residents of Sine Village feel very helped, and hope that it will be sustainable.
Studi empiris: kebijakan dividen pada perusahaan publik Siti Rokhaniyah
AKUNTABEL Vol 17, No 1 (2020): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.811 KB) | DOI: 10.30872/jakt.v17i1.7217

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris terkait beberapa hal yang diprediksi berdampak terhadap kebijakan dividen pada perusahaan publik, yaitu; institutional ownership, dispersion of ownership, fase maturity, kebijakan hutang, dan ROA. Dugaan tersebut dibuktikan dengan analisis regresi menggunakan data laporan keuangan tahunan pada perusahaan publik yang terdaftar di BEI, pada 2014-2018. Data diambil dengan kriteria; merupakan perusahaan manufaktur, konsisten menerbitkan laporan keuangan tahunan, memiliki laba, dan konsisten membayar dividen selama periode pengamatan. Terdapat 29 perusahaan yang memenuhi kriteria tersebut. Sebelum dilakukan analisis regresi, dilakukan pengujian asumsi klasik berupa; uji normalitas, autokorelasi, heterokedaktisitas, dan multikolinearitas. Kebijakan dividen diukur dengan rasio pembayaran dividen, institutional ownership diformulasikan dengan perbandingan jumlah saham institusi terhadap jumlah keselurah saham, dispertion of ownership mencerminkan jumlah kelompok pemegang saham, fase maturity digambarkan dengan free cash flow, kebijakan hutang diproksikan dengan debt to assets, dan ROA dihitung dengan perbandingan antara laba bersih terhadap total aset. Penelitian ini memperoleh temuan bahwa institutional ownership dan fase maturity berpengaruh signifikan positif terhadap kebijakan dividen. Sementara itu, dispertion of ownership dan kebijakan hutang berefek negatif terhadap kebijakan dividen. ROA tidak memiliki dampak terhadap kebijakan dividen. Secara umum dapat dikatakan bahwa kebijakan dividen lebih dipengaruhi oleh biaya agensi dibanding fase maturity.
Sosialisasi Etika Berwirausaha Islami di Era Covid-19:: Pengabdian Masyarakat di Dusun Dibal Tengah, Dibal, Ngemplak, Boyolali Andi Mardian; Zaidah Nur Rosidah; Siti Rokhaniyah
Advokasi Hukum & Demokrasi (AHD) Vol. 1 No. 1 (2023): Advokasi Hukum dan Demokrasi (AHD)
Publisher : Sekolah Tinggi Ilmu Hukum (STIH) Prof Gayus Lumbuun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61234/ahd.v1i1.28

Abstract

The Covid-19 pandemic has an impact on all aspects of people's lives, including the economic aspect. Among the effects of the Covid-19 Pandemic felt by most people in terms of the economy are; income decreased until they were forced to lose their jobs. In difficult conditions like this, not a few people are trying to make ends meet without paying attention to ethics. This is due to the pressure of difficult circumstances and the absence of an understanding of the importance of applying Islamic ethics in work and/or entrepreneurship. The impact of the Covid-19 pandemic was also felt by the majority of residents of Central Dibal, Dibal Village, Ngemplak District, Boyolali Regency. In order to anticipate various unethical actions in work and entrepreneurship, it is necessary to socialize about Islamic entrepreneurship ethics. The aim is to educate the public about the importance of ethical principles of Islamic entrepreneurship, especially in unfavorable circumstances as a result of the Covid-19 Pandemic. This socialization activity was carried out using the lecture method from the resource persons and continued with questions and answers and discussions. Residents of Central Dibal feel a number of benefits from the implementation of this community service activity. Among the benefits obtained are; (1) people get comprehensive knowledge about ethics in doing business or entrepreneurship in an Islamic way; (2) the public is aware of the importance of understanding entrepreneurship in an Islamic way in order to avoid sustenance that is not blessed; (3) the community feels the importance of applying Islamic entrepreneurship ethics in various conditions, even though the economic conditions are difficult in the midst of the Covid-19 Pandemic that hit. Keywords: Islamic entrepreneurship ethics; Covid-19 pandemic; socialization
Implementasi Sosial Media Dan Festival Agro Wisata Untuk Meningkatkan Penjualan Durian Dan Olahan Ketela Candimulyo Magelang Menggunakan Strategi Marketing 10P Rokhaniyah, Siti; Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji; Fahadha, Rizqa Ula; Tyasningwuri, Elisabeth Meidiana; Mukaromah, Fili
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.470

Abstract

This study aims to measure the effectiveness of implementing social media to increase sales of durian and processed cassava in Candimulyo District, Magelang Regency using the 10P marketing strategy. This is a field research, with primary data from interviews and distributing questionnaires. The sample consisted of 40 sellers of durian and processed cassava. Data analysis was carried out by validity and reliability test, t-test, N-gain formula, multiple regression analysis, and analysis of qualitative data to strengthen the results of quantitative analysis. The results of the data analysis show: 1) there is a difference in the nominal income in the conditions before and after the implementation of the 10P marketing strategy 2) the implementation of the 10P marketing strategy to increase income is quite effective (moderate effectiveness category) 3) of the 10 elements of the 10P marketing mix, 8 of them has a positive effect on increasing income (product, promotion, professional, people, public, power, pressure, and performance), while price and place, statistically, have no effect on income 4) agro-tourism festivals are quite effective as media promotions and efforts to increase durian sales 5) social media is the most popular means of promotion, because of its convenience and affordability.
THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY Irnawati, Risa; Khotijah, Siti Afidatul; Rokhaniyah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1516

Abstract

This research aims to analyze the influence of zakat understanding, transparency, and accountability on muzakki's interest in paying zakat at LazisMu Kebumen Regency. This research includes quantitative research which is used to determine interest in paying zakat. Data was collected in this research by distributing questionnaires to 100 muzakki using a non-probability sampling method with a purposive sampling technique. Data analysis was carried out using a multiple linear regression approach. The results of the analysis show that zakat understanding and accountability have a positive effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency. Meanwhile, transparency does not have a significant effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency.
Penyuluhan Hukum Perlindungan Konsumen pada Transaksi E-Commerce PkM pada Ibu-Ibu PKK RT 01 RW 2 Kelurahan Penumping Kecamatan Laweyan Kota Surakarta Luthfiana Zahriani; Arkin Haris; Siti Rokhaniyah; Ziauddin Shachedina Al Farudha; Fenny Dwi Meilani
jurnal ABDIMAS Indonesia Vol. 1 No. 3 (2023): September: Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v1i3.611

Abstract

Perkembangan teknologi informasi membawa dampak terhadap perilaku masyarakat. Di antara perkembangan teknologi adalah maraknya transaksi online melalui e-commerce maupun media sosial. Hal ini sebagaimana yang terjadi pada kalangan ibu-ibu anggota PKK RT 01 RW 2 Kel. Penumping, Kec. Laweyan, Kota Surakarta. Ketika terjadi masalah dalam transaksi online, mereka tidak memahami prosedur untuk menyelesaikan masalah tersebut, sehingga perlu adanya penyuluhan perlindungan komsumen. Penyuluan ini bertujuan untuk: (a) Memberikan informasi dan pemahaman Ibu-Ibu PKK RT 01 RW 02 Kel. Penumping Kec. Laweyan Surakarta tentang hak dan kewajiban konsumen serta pelaku usaha dalam UU Nomor 8 Tahun 1999 tentang Perlindungan Konsumen (UU PK) dan UU No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE). (b) Memberikan informasi dan pemahaman langkah hukum apa yang harus dilakukan jika mengalami kerugian dalam transaksi e-commerce. (c) Memberikan informasi dan pemahaman agar berhati-hati dalam transaksi jual beli melalui e-commerce agar tidak mengalami kerugian atau penipuan oleh pelaku usaha e-commerce.
Pelatihan Pengelolaan Keuangan Bank Sampah di Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang Wahyudi, Muhamad; Panggiarti, Endang Kartini; Suryatimur, Kartika Pradana; Rokhaniyah, Siti; Sitoresmi, Mumpuni Wahyudiarti; Agita, Sherindea Permata; Aosiliana, Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.6140

Abstract

Bank Sampah memiliki peran strategis dalam menjaga kelestarian lingkungan hidup dan pembangunan ekonomi nasional. Permen LH No 13 tahun 2013 mengatur mekanisme pengelolaan bank sampah, yang diantaranya berupa pengelolaan dan pencatatan keuangan bank sampah. Salah satu organisasi bank sampah yang dikelola secara swadaya adalah Bank Sampah Perumahan Ndalem Kalijoso RW 9 Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang yang teridentifikasi belum menerapkan pencatatan keuangan yang memadai. Tim pengelola Bank sampah masih menggunakan pencatatan manual dengan menggunakan buku tulis, sehingga data keuangan Bank Sampah Perumahan Ndalem Kalijoso RW 9 sulit untuk dianalisa, tidak efektif dan efisien. Hal tersebut juga berpotensi merugikan nasabah apabila pengelolaan keuangan tidak diperbaiki. Tim pengabdian kepada masyarakat Fakultas Ekonomi Universitas Tidar merespon hal itu dengan melaksanakan pelatihan pengelolaan keuangan bank sampah. Pelatihan ini diikuti oleh pengelola bank sampah, pengurus PKK dan perwakilan anggota PKK yang berjumlah 45 orang. Kegiatan ini cukup berhasil untuk meningkatkan wawasan para peserta terkait dengan potensi ekononi sampah, konsep pengelolaan keuangan, pengelolaan keuangan bank sampah, Permen LH No 13 Tahun 2012, mekanisme kerja bank sampah, serta pencatatan keuangan bank sampah. Hasil evaluasi kegiatan dengan pre-test dan post-test (kuesioner) terlihat adanya peningkatan pemahaman sebesar 48,15%, peningkatan praktis 36, 82%  dan peningkatan ekonomis yang diukur dari laba pengelolaan bank sampah sampai dengan 11,73%. 
Penyusunan Desain Tata Kelola BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Parakan, Temanggung Rokhaniyah, Siti; Khotijah, Siti Afidatul; Izzati, Fifi Sufaira
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 3 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i3.7099

Abstract

Kabupaten Temanggung sudah berjalan selama lima tahun terakhir. Akan tetapi, BUMDes tersebut belum memiliki dokumen tata kelola BUMDes yang memadai. Sebagai respon atas permasalahan tersebut, maka program pengabdian masyarakat ini bertujuan untuk memberikan pemaham tentang pentingnya tata kelola dan mendampingi BUMDes Manunggal Dadi Mulyo untuk menyusun dokumen tata kelola BUMDes yang baik, sehingga bisa lebih maksimal dalam menjalankan tugas serta dapat berkontribusi dalam kemajuan Desa Kwadungan Gunung. Kegiatan ini dilaksanakan dengan teknis ceramah untuk memberikan materi tentang konsep-konsep dasar tata Kelola BUMDes, Forum Group Discussion (FGD) untuk mendesain dokumen tata kelola yang dibutuhkan, dan penyusunan draft tata kelola BUMDes Manungal Dadi Mulyo. Sebanyak 30 peserta dari perwakilan aparat desa dan pengelola BUMDes di Desa Kwadungan Gunung turut berpastisipasi aktif dalam kagiatan ini. Luaran dari pengabdian ini adalah terbentuknya desain tata kelola BUMDes Manunggal Dadi Mulyo, sehingga dapat mendukung perkembangan BUMDes Manunggal Dadi Mulyo di masa mendatang. Pada akhir kegiatan dilaksanakan post-test. Sebelum mengikuti kegiatan ini, rata-rata pemahaman para peserta tentang tata kelola BUMDes sebesar 33% dan naik menjadi 87% setelah mengikuti kegiatan ini. Artinya, kegiatan ini sangat efektif untuk meningkatkan pengetahuan dan softskill para peserta tentang tata kelola BUMDes.
Acceleration of the Banking Sector and Economic Growth: Effectiveness of Economic Recovery Strategies Post-Covid-19 Nugroho, Muh Rudi; Rokhaniyah, Siti
Global Review of Islamic Economics and Business Vol. 12 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2024.121-01

Abstract

The banking sector around the world is under great pressure due to the current state of the Covid-19. This study investigates how Covid-19 impacts systemic risk in the banking sector across all types of banking lines affected by Covid-19. This study found that all banking lines experienced a significant increase in systemic risk among the types of banking that were sampled initially. By using spillover policies, it is also possible to identify institutions that are systemically important. The analysis was performed using Panel Data Regression, SVAR, and FEVD on individual bank data and macroeconomic data. The findings proved that government policies to drive the business cycle and MSME actors in the context of overcoming the impact of Covid-19, have not shown their effectiveness. This is indicated by the negative response of economic growth to the policies that have been issued. On the other hand, the performance of banking financial institutions also contributes to national economic growth. This is indicated by the sensitivity of the bank's internal variables in responding to national economic growth. Likewise, with the response to government policies and macroeconomic conditions. Therefore, there is a need for an acceleration policy in handling the current national economic recovery.Originality/Value: This paper focus on systematic risk in banking during COVID-19, use of advanced econometric techniques, evaluation of government policies, integration of bank performance and macroeconomic growth, and its assessment of policy effectiveness, and its implications for future economic recovery efforts.
GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING, AND EARNINGS SUSTAINABILITY: EVIDENCE FROM JAKARTA ISLAMIC INDEX Rokhaniyah, Siti; Khotijah, Siti Afidatul; Manurung, Herlina; Permatasari, Desi; Anisyawati, Anisyawati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.78787

Abstract

This research examines the  influence of good corporate governance  (GCG) practices  on  the earnings sustainability of  companies listed  in  the Jakarta Islamic Index.  Additionally, it explores the role of green accounting in the relationship between GCG and  sustainable earnings.  GCG is represented by management ownership,  boards of commissioners,  the  audit  committee,  and institutional ownership.  Green accounting is measured  using the corporate environmental management  (PROPER) results,  which  are aligned with the regulations of the  Ministry  of Environment and Forestry of Indonesia. Data analysis was carried out using panel data regression  analysis.  The findings indicate that GCG components (management  ownership, boards of commissioners, and audit committee) positively  impact sustainable earnings.  Moreover, green accounting has been empirically proven to moderate the positive effect of GCS on sustainable earnings.  Based on the sustainability theory, companies tend to undertake ethical and legal measures to achieve sustainable performance. Thus, sustainability theory suggests that the synergy between corporate governance and green accounting may improve earnings sustainability.JEL: M14, M41, L25.
Co-Authors 'Aini, Saras Shinta Qurrota Afif, Naufal Agita, Sherindea Permata Alex Johanes Simamora Andi Mardian Anisah, Rizka Luthvia Anisyawati, Anisyawati Aosiliana, Putri Arkin Haris Astutik, Erni Puji Chaidir Iswanaji Desi Permatasari Emma Dwi Ratnasari Endang Kartini Panggiarti Fahadha, Rizqa Ula Fardila Intan Rahmasari Febriyanti, Siti Fenny Dwi Meilani Hamdani, Rifki Ikhwan , Khairul Indri Pujiastuti Irnawati, Risa Izzati, Fifi Sufaira Joko Roby Prasetyo Kurniawan, Ferdi Rahmat Lila Pangestu Hadiningrum Luthfiana Zahriani Mabruri, Muhammad Manurung, Herlina Muh Rudi Nugroho Muhamad Wahyudi, Muhamad Mukaromah, Fili Nibras Anny Khabibah Nilasari, Ayunda Putri Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Ning Karnawijaya Nugraheni, Agustina Prativi RATNA SETYANINGSIH Retnosari Retnosari, Retnosari Saras Shinta Qurrota ‘Aini Sasviranti, Aprilya Retno Sinta Sinta Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Meidiana Wahyudi , Muhamad Zaidah Nur Rosidah Ziauddin Shachedina Al Farudha