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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 Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal 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) JAKBS Jurnal Abdimas Indonesia Equilibrium: Jurnal Ekonomi Syariah Jurnal RAK (Riset Akuntansi Keuangan) Advokasi Hukum & Demokrasi Mount Hope Global Economic Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita IPSSJ Bulletin of Social Studies and Community Development BISNIS : Jurnal Bisnis dan Manajemen Islam
Siti Rokhaniyah
Universitas Tidar
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ANALISIS MITIGASI RISIKO PEMBIAYAAN PRODUK CICIL EMAS DENGAN AKAD MURABAHAH PADA BANK SYARIAH INDONESIA KCP MAGELANG SUDIRMAN Anisah, Rizka Luthvia; Rokhaniyah, Siti
Mount Hope Economic Global Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i1.703

Abstract

The risk mitigation analysis in financing gold installment products with murabahah contracts at Bank Syariah Indonesia (BSI) KCP Magelang Sudirman focuses on the application of the 5C principle. Gold installment financing is one of BSI's products with the intention of helping customers to minimize rupiah inflation. Gold installments have investment opportunities that look attractive and easy, but they are also risky businesses and need to be managed very well. Risks that arise along with the growth of the banking sector can have a negative impact on the company. The main purpose of this article is to identify the existing risks and mitigation strategies implemented by BSI KCP Magelang Sudirman. The research approach used is qualitative analysis through interviews, observations, documentation and document review processes. The results of the study show that the risks faced include credit risk (related to the character and capacity of customers), market risk (related to the gold market), and operational risk (caused by human error). BSI KCP Magelang Sudirman implements mitigation strategies such as conducting a thorough assessment of customers before providing financing, to find out the character and capacity of customers, evaluate the value of collateral, and monitor market prices.
Performance Measurement of Islamic Banking Based on Maqashid Shariah Using The Approaches of Islamic Social Reporting, Intellectual Capital, and Shariah Compliance Wahyudi, Muhamad; Rokhaniyah, Siti; Sasviranti, Aprilya Retno
Perisai : Islamic Banking and Finance Journal Vol 9 No 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i1.1806

Abstract

This study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values. This study uses the Systematic Literature Review (SLR) method to review various previous studies related to the implementation of Maqashid Sharia in Islamic Banking at the national and international levels. The results show that the use of maqashid sharia approach provides a more comprehensive evaluation than conventional methods such as CAMELS, which only focuses on financial indicators. Islamic Social Reporting plays an important role in reflecting the social responsibility of islamic banks, while effective Intellectual Capital management encourages innovation and increased competitiveness. Shariah Compliance is also a key pillar in ensuring all bank operations run in accordance with the principles of islamic law. However, several studies show that the implementation of these three elements has not been optimal in some institutions, which causes the impact on Maqashid Syariah performance to vary.
Pelatihan Manajemen Keuangan Berbasis Software Akuntansi Untuk BUMDES Dalam Mengelola Wisata Jalan Tol. Ratnasari, Emma Dwi; Arifah, Siti; Retnosari, Retnosari; Astutik, Erni Puji; Nilasari, Ayunda Putri; Rokhaniyah, Siti
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6159

Abstract

Desa Wonolelo di Kecamatan Sawangan, Kabupaten Magelang, memiliki potensi wisata yang cukup menjanjikan melalui destinasi Jalan Tol Kahyangan. Namun, dalam pengelolaannya, BUMDes "Mekar Sembada Mulya" masih menghadapi berbagai kendala, terutama dalam pencatatan keuangan yang belum sistematis dan minimnya pemahaman tentang manajemen keuangan berbasis digital. Permasalahan ini menghambat optimalisasi pendapatan dan keberlanjutan pengelolaan kawasan wisata tersebut. Menanggapi hal tersebut, program pengabdian masyarakat ini dilaksanakan untuk meningkatkan literasi keuangan dan keterampilan manajemen keuangan digital bagi pengelola BUMDes. Program pengabdian masyarakat ini dirancang guna memperluas pemahaman masyarakat dalam literasi keuangan dan keterampilan manajemen keuangan di BUMDes "Mekar Sembada Mulya", khususnya dalam pengelolaan kawasan wisata Jalan Tol Kahyangan. Melalui program pelatihan berbasis perangkat lunak akuntansi, peserta dilatih untuk memahami dasar-dasar akuntansi dan penggunaan teknologi dalam pencatatan keuangan. Metode yang digunakan adalah pendekatan campuran, yang mencakup penilaian kuantitatif pra dan pasca pembinaan serta interviu kualitatif dengan partisipan dan pemangku kepentingan. Pelatihan ini menghasilkan peningkatan yang substansial dalam pemahaman akuntansi serta penggunaan perangkat lunak, serta umpan balik positif mengenai relevansi materi pelatihan. Meskipun demikian, tantangan dalam pengelolaan kegiatan pariwisata masih perlu diatasi. Rekomendasi untuk keberlanjutan praktik manajemen keuangan yang baik mencakup pelatihan tindak lanjut dan pengembangan modul yang lebih spesifik. Kegiatan ini berpotensi menjadi contoh bagi inisiatif sejenis di daerah lain, mendukung pengelolaan dana desa yang lebih efektif. Dengan demikian kegiatan ini diharapkan menjadi model yang dapat direplikasi di wilayah desa lain untuk mendukung tata kelola keuangan desa yang lebih transparan dan akuntabel.  
Sinergi Zakat dan SDGs: pelatihan Penyelarasan Program Lembaga Zakat dengan Tujuan Pembangunan Berkelanjutan Wahyudi, Muhamad; Rokhaniyah, Siti; Afif, Naufal; Qurrota 'Aini, Saras Shinta
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 4 No. 3 (2025): Jurnal Penyuluhan dan Pemberdayaan Masyarakat (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v4i3.1605

Abstract

Konsep pembangunan berkelanjutan atau Sustainable Development Goals (SDGs) merupakan suatu usaha untuk menciptakan masa depan yang lebih baik untuk kesejahteraan bersama dengan memfokuskan pada tiga pilar utama, yaitu ekonomi, sosial dan lingkungan. Mengacu pada konsep tersebut, zakat sebagai salah satu instrument dalam keuangan sosial islam dapat digunakan sebagai alat untuk mencapai target pembangunan berkelanjutan. Selaras dengan upaya penerapan pembangunan berkelanjutan  di Indonesia, maka pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola lembaga zakat dalam menyelaraskan program lembaga zakat dengan program Sustainable Development Goals (SDGs). Pelatihan ini ditujukan kepada pengelola lembaga zakat, amil, dan pemangku kepentingan terkait. Melalui pelatihan yang menggabungkan kegiatan paparan materi, diskusi kelompok, dan studi kasus baik dalam praktik program zakat produktif, pendidikan, dan pemberdayaan ekonomi. Peserta memperoleh keterampilan untuk memetakan program zakat terhadap indikator SDGs dan merumuskan strategi pengelolaan zakat sehingga distribusi zakat mampu memberikan dampak yang lebih luas dan memastikan dampak yang lebih berkelanjutan bagi mustahik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan komitmen peserta dalam mengintegrasikan program zakat ke dalam kerangka SDGs. Selain itu, pelatihan ini mendorong terciptanya komitmen kolaborasi lintas sektor baik antara lembaga zakat, pemerintah daerah, dan mitra organisasi, sehingga zakat dapat menjadi instrumen efektif untuk mengatasi kemiskinan, meningkatkan kesejahteraan, dan mengurangi kesenjangan sosial. Kegiatan pengabdian ini diharapkan mampu untuk direplikasi di berbagai daerah untuk memperkuat peran zakat dalam pencapaian SDGs.
Performance Measurement of Islamic Banking Based on Maqashid Shariah Using The Approaches of Islamic Social Reporting, Intellectual Capital, and Shariah Compliance: Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Dengan Pendekatan Islamic Social Reporting, Intellectual Capital, dan Shariah Compliance Wahyudi, Muhamad; Rokhaniyah, Siti; Sasviranti, Aprilya Retno
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i1.1806

Abstract

This study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values. This study uses the Systematic Literature Review (SLR) method to review various previous studies related to the implementation of Maqashid Sharia in Islamic Banking at the national and international levels. The results show that the use of maqashid sharia approach provides a more comprehensive evaluation than conventional methods such as CAMELS, which only focuses on financial indicators. Islamic Social Reporting plays an important role in reflecting the social responsibility of islamic banks, while effective Intellectual Capital management encourages innovation and increased competitiveness. Shariah Compliance is also a key pillar in ensuring all bank operations run in accordance with the principles of islamic law. However, several studies show that the implementation of these three elements has not been optimal in some institutions, which causes the impact on Maqashid Syariah performance to vary.
Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
ENTERPRISE RESOURCE PLANNING AND REAL EARNINGS MANAGEMENT: A STUDY IN INDONESIA Rokhaniyah, Siti; Simamora, Alex Johanes; Sitoresmi, Mumpuni Wahyudiarti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.59655

Abstract

This study examines the effect of Enterprise Resource Planning (ERP) on Real Earnings Management (REM). The sample used was 590 manufacturing firm-years listed on the Indonesia Stock Exchange for 2017-2021. REM is proxied by three abnormal activities: oversales, overproduction, and discretionary expense cutting. The result of the panel data regression analysis indicates that ERP implementation has a significant negative effect on REM. Further, the role of ERP system implementation in reducing REM is more prominent for overproduction, discretionary expenses activities, and suspect firms of beating revenue targets. ERP system is essential for reducing information asymmetry and constraining REM effectively. This study provides implications for firm management in making decisions about ERP investment and improving ERP performance, thereby reducing REM. This study strengthens and extends previous findings about ERP in REM by involving non-ERP implementers as a control group, using alternative ERP implementation periods to control for effectiveness, and also examines the firm's suspect and non-suspect of REM.JEL: M410, M400, M21.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
PELATIHAN PRODUKSI PANGAN HALAL SKALA INDUSTRI RUMAH TANGGA DALAM RANGKA PENINGKATAN KETAHANAN EKONOMI KELUARGA Muh. Nashirudin; Luthfiana Zahriani; Joko Roby Prasetyo; Siti Rokhaniyah; Fardila Intan Rahmasari
As-Sidanah Vol 5 No 2 (2023): OKTOBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v5i2.313-327

Abstract

This activity provides training in household-scale halal food production to increase family economic resilience during the Covid-19 pandemic. Members of the KWT Ngudi Mulyo are ideal community partners in this activity. It has started a home-scale business by producing a variety of snacks and cakes, but is constrained by the marketing aspect, there is no halal certification and distribution permit. To provide solutions to these problems, we conduct community service activities based on community development. This community service activity not only provides training on halal products but also provides information related to halal certification, processing of distribution permits for food products, and marketing. Halal certification and distribution permits are important factors that increase the selling value of the product because they are quite a concern for consumers when buying food products. With the implementation of this training, it is hoped that it can strengthen the existence of the food product business that was started by KWT Ngudi Mulyo and its members. Businesses that exist and continue to grow will increase economic resilience.
Geographic Information System (GIS) Based Zakat Distribution Model for Optimizing Efficiency and Transparency in Zakat Management: Model Distribusi Zakat Berbasis Geographic Information System (GIS) Untuk Optimalisasi Efisiensi dan Transparansi Pengelolaan Zakat Wahyudi, Muhamad; Rokhaniyah, Siti; 'Aini, Saras Shinta Qurrota; Hamdani, Rifki
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1874

Abstract

Zakat institutions in Indonesia still face various challenges, particularly in zakat management. One of the main issues is how to ensure zakat distribution is well-targeted, effective, and efficient. Determining the appropriate distribution areas becomes a solution in addressing zakat distribution problems. This study aims to design a web-based zakat distribution application by utilizing Geographic Information System (GIS) technology, integrated with SAGA GIS and QGIS tools, using a mixed-methods approach. Mapping of zakat recipients (mustahik) and prioritization of distribution areas were analyzed using spatial data. Meanwhile, field surveys were conducted to validate data accuracy. The study reveals that zakat distribution using geospatial technology is more effective and efficient compared to conventional methods. The developed web-based zakat distribution system application allows both zakat administrators and the public to monitor zakat distribution programs in real-time. These findings affirm that the application of geospatial technology can be a strategic solution to strengthen zakat governance based on the principles of maqashid sharia.
Co-Authors 'Aini, Saras Shinta Qurrota Afif, Naufal Agita, Sherindea Permata Alex Johanes Simamora Anang Hidayah Andi Mardian Anisah, Rizka Luthvia Anisyawati, Anisyawati Aosiliana, Putri Arifah, Siti Arkin Haris Astutik, Erni Puji Ayunda Putri Nilasari Chaidir Iswanaji Ediet Leo Elvandy Emma Dwi Ratnasari Endang Kartini Panggiarti Fardila Intan Rahmasari Febriyanti, Siti Fenny Dwi Meilani Ghina Fitri Ariesta Susilo Hamdani, Rifki Indri Pujiastuti Irnawati, Risa Izzati, Fifi Sufaira Joko Roby Prasetyo Khairul Ikhwan Kurniawan, Ferdi Rahmat Lila Pangestu Hadiningrum Luthfiana Zahriani Mabruri, Muhammad Manurung, Herlina Muh Rudi Nugroho Muh. Rudi Nugroho, Muh. Rudi Muhamad Wahyudi Muhamad Wahyudi, Muhamad Mukaromah, Fili Nabilla Nur Hidayah Nibras Anny Khabibah Nilasari, Ayunda Putri Ning Karnawijaya Nugraheni, Agustina Prativi RATNA SETYANINGSIH Retnosari Retnosari, Retnosari Risa Irnawati Rizqa Ula Fahadha Saras Shinta Qurrota ‘Aini Sasviranti, Aprilya Retno Sinta Sinta Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Sitoresmi, Mumpuni Wahyudiarti Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Meidiana Wildan Yudhanto Winda Erlan Yulifah Zaidah Nur Rosidah Ziauddin Shachedina Al Farudha