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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
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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Strategi Pemasaran Media Sosial dalam Membangun Kesadaran Merek Produk Qardhul Hasan Anang Hidayah; Siti Rokhaniyah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4359

Abstract

This study aims to examine the digital communication strategy of BMT Barokah Tegalrejo in building public awareness of the Qardhul Hasan product. A qualitative descriptive-explorative approach was employed, with data collected through interviews, observation, and digital documentation during an internship period from January 5 to March 13, 2026. The findings reveal that the implemented strategy encompasses four main dimensions: educational content, human interest, active engagement, and brand consistency across Instagram and Facebook platforms. This study also identifies potential barriers along with mitigation measures, ranging from algorithm dynamics, limited human resources, low public literacy on Islamic financial products, to slow digital interaction responses. This study concludes that the synergy between the social mission of Qardhul Hasan and an effective digital communication strategy is capable of strengthening brand awareness and promoting sustainable Islamic financial inclusion.
Building Tax Awareness From an Early Age Through Tax Literacy Education for SMA/SMK Students in Magelang Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni; Wildan Yudhanto; Alex Johanes Simamora; Ediet Leo Elvandy; Siti Rokhaniyah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4499

Abstract

Abstract: Tax literacy among Indonesian youth remains relatively low and has not yet become an integral component of formal learning at the senior and vocational high school levels. National data indicate that financial literacy stands at 49.68%, while specific understanding of taxation among young people is reported to be lower than that of the productive-age population. In addition, tax return compliance among individuals under 25 years old remains limited, reflecting weak early tax awareness and tax morale. In Magelang, high school students as future taxpayers generally lack access to contextual and practice-oriented tax education. This community engagement program aims to enhance tax literacy, awareness, and basic understanding of taxation among senior and vocational high school students through a structured and participatory educational approach. The methods included interactive lectures, contextual discussions, daily tax case studies, and simple tax calculation simulations, supported by pre- and post-tests to measure learning outcomes. The results demonstrate a significant improvement in students’ tax literacy scores and attitudes toward future compliance. The program also produced a tax literacy module and initiated student tax awareness groups in partner schools. Early tax education is therefore effective in strengthening youth tax morale and supporting sustainable national development. Keywords: community engagement; magelang; tax awareness; tax literacy; youth education Abstrak: Literasi pajak di kalangan generasi muda Indonesia masih tergolong rendah dan belum menjadi bagian utama dalam pembelajaran formal di tingkat SMA/SMK. Data nasional menunjukkan tingkat literasi keuangan sebesar 49,68%, sementara pemahaman spesifik mengenai perpajakan pada kelompok usia muda lebih rendah dibandingkan kelompok usia produktif. Selain itu, tingkat kepatuhan pelaporan SPT pada wajib pajak berusia di bawah 25 tahun masih terbatas, yang mencerminkan lemahnya kesadaran dan moral pajak sejak dini. Di wilayah Magelang, siswa SMA/SMK sebagai calon wajib pajak masa depan umumnya belum memperoleh edukasi pajak yang kontekstual dan berbasis praktik. Program pengabdian kepada masyarakat ini bertujuan meningkatkan literasi, kesadaran, dan pemahaman dasar perpajakan melalui pendekatan edukasi yang terstruktur dan partisipatif. Metode yang digunakan meliputi ceramah interaktif, diskusi kontekstual, studi kasus perpajakan sehari-hari, serta simulasi perhitungan pajak sederhana yang didukung pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan skor literasi pajak dan sikap kepatuhan siswa. Program ini juga menghasilkan modul literasi pajak dan pembentukan kelompok siswa sadar pajak di sekolah mitra. Edukasi pajak sejak dini terbukti efektif dalam memperkuat moral pajak generasi muda dan mendukung pembangunan nasional berkelanjutan. Kata kunci: edukasi generasi muda; kesadaran pajak; literasi pajak; magelang; pengabdian kepada masyarakat
Analisis Implementasi Akad Pembiayaan Qardh Berdasarkan Fatwa DSN-MUI No. 19/DSN_MUI/IV/2001 pada BMT Barokah Ridho Robby Nugroho, Siti Rokhaniyah
Integrative Perspectives of Social and Science Journal Vol. 3 No. 04 April (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akad pembiayaan qardh di BMT Barokah KC Tegalrejo serta kesesuaiannya dengan Fatwa DSN-MUI No. 19/DSN-MUI/IV/2001 tentang Al-Qardh. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi kasus. Data diperoleh melalui observasi, wawancara dengan pihak manajemen dan account officer, serta dokumentasi terkait proses pembiayaan qardh. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan secara deskriptif. Hasil penelitian menunjukkan bahwa secara umum implementasi akad qardh di BMT Barokah telah sesuai dengan prinsip dasar dalam fatwa, yaitu tidak adanya bunga, kewajiban pengembalian pokok pinjaman, serta fungsi sosial dalam membantu kebutuhan anggota. Namun, ditemukan adanya praktik yang memerlukan evaluasi, khususnya terkait pembebanan biaya operasional dan biaya perawatan jaminan yang telah ditentukan sejak awal. Praktik ini berpotensi tidak sesuai dengan ketentuan fatwa apabila biaya tersebut melebihi biaya riil atau mengandung unsur keuntungan bagi lembaga. Selain itu, adanya kewajiban jaminan dalam setiap transaksi juga perlu dikaji lebih lanjut dari aspek proporsionalitasnya. Penelitian ini menyimpulkan bahwa implementasi akad qardh di BMT Barokah bersifat sebagian sesuai dengan fatwa DSN-MUI, namun masih terdapat aspek yang perlu disempurnakan. Oleh karena itu, diperlukan peningkatan transparansi dalam penetapan biaya serta penguatan peran Dewan Pengawas Syariah guna memastikan kesesuaian praktik pembiayaan dengan prinsip syariah secara optimal.
Investigasi Empiris: Tata Kelola Perusahaan dan Pengungkapan Sukarela pada Perbankan Syariah di Indonesia Rokhaniyah, Siti
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.7981

Abstract

This study investigated empirically the effect of good corporate governance on the level of voluntary disclosure in annual reports of Islamic banks. Corporate governance was proxied by managerial ownership, board of commissioners, audit committee, nomination and remuneration committee, integrated governance committee, corporate governance committee, risk management committee, risk monitoring committee, and institutional ownership. Samples are selected with criteria; a Sharia Commercial Bank (BUS) that was consistent in publishing annual reports in 2016-2019. There are 13 BUS that meet the criteria. Data were analyzed using panel data regression (fixed effect) with an error tolerance of 5%. Based on the results of the regression analysis it was concluded that managerial ownership, the board of commissioners, the audit committee, the nomination and remuneration committee, and the integrated governance committee had a positive effect on the level of voluntary disclosure. Meanwhile, the risk management committee and risk monitoring committee negatively impact to the level of voluntary disclosure. The corporate governance and institutional ownership committee has no effect on the level of voluntary disclosure in annual Islamic banking reports. Theoretically, these findings have implications for adding literature on corporate governance and voluntary disclosure in Islamic banking, which has so far focused on qualitative descriptive methods. On a practical level, these findings are useful for executives in Islamic banking, particularly in implementing good corporate governance and voluntary disclosure policies.
Eco-Design of A Digital-Based Waste Bank in Sukoharjo: Pentahelix Synergy Approach Karnawijaya, Ning; Rokhaniyah, Siti; Hadiningrum, Lila Pangestu
BISNIS Vol 10, No 1 (2022): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v10i1.12327

Abstract

Alternative solutions in overcoming the waste problem are carried out by developing a waste bank which is a social engineering activity that teaches people to sort waste and raises public awareness in waste management. The eco-design innovation of waste processing with a digital-based waste bank program with a synergistic pentahelix approach has become an innovation at the grassroots level, especially in Sukoharjo. This study uses a qualitative method, which is equipped with data analysis with descriptive statistics. The effectiveness of waste management is defined by the high amount of managed waste, the amount of waste being recycled, and the large economic benefits resulting from waste management. This is due to the low percentage of managed waste and the low percentage of recycled waste, which of course also has low economic benefits. Waste banks in the Sukoharjo area need to be further involved in this waste management, so that the effectiveness of its management increases and the economic benefits taken can be maximized. The existence of a waste bank has proven to be effective in reducing waste problems in Sukoharjo. it is necessary to use digital technology which is still rarely used by waste banks in Sukoharjo. Therefore, an eco-design of waste management through a digital-based Waste Bank in Sukoharjo needs to be implemented. Eco-design of waste management through the Waste Bank in this study is to use Pentahelix synergy, namely collaboration between elements of government, academia, the business sector, community, and the media.  
THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY Risa Irnawati; Siti Afidatul Khotijah; Siti Rokhaniyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
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.
Implementation of Customer Relationship Management to Improve Financing Products Chaidir Iswanaji; Khairul Ikhwan; Muhamad Wahyudi; Ayunda Putri Nilasari; Siti Rokhaniyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3837

Abstract

The banking world has also now begun to experience the development of digital technology. Digital banking was created to improve the quality of service to be more efficient and effective for customers. The purpose of this research is to assess the implementation of Customer Relationship Management (CRM) to increase financing product at Bank Syariah Indonesia (BSI). This research uses a qualitative approach with primary data obtained through observation and interviews, as well as secondary data from BSI-related documents. CRM implementation can increase the amount of financing, especially for multi-purpose financing products. CRM implementation is a strategy to increase customer loyalty, which can ultimately improve company performance. Islamic banking needs to implement CRM in order to establish good communication with customers, thereby supporting the achievement of sustainable performance. The sample of this study is limited to BSI branch offices in Sleman and Magelang. Further research can expand the number of research samples to sharpen the data analysis about CRM implementation in BSI. Further research can expand the perspective of data analysis to obtain information about CRM implementation in BSI more broadly.
DOES RENEWABLE ENERGY REDUCE ESG RISK? EVIDENCE FROM ENERGY-INTENSIVE INDONESIAN FIRMS Rokhaniyah, Siti; Simamora, Alex Johanes; Khotijah, Siti Afidatul
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 15 No. 1 (2026): 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.v15i1.105141

Abstract

The main objective is to determine whether renewable energy adoption effectively reduces ESG risk and whether this effect varies depending on the level of energy intensity. Using a purposive sample of 180 firm-year observations from companies included in the ESG Leader Index during 2021–2023, the research applies fixed-effect regression analysis, supplemented by robustness tests that classify firms into low and high energy intensity groups. The findings indicate that companies adopting renewable energy experience significantly lower ESG risk compared to those that do not, with the effect being more pronounced in energy-intensive industries. In addition, the role of independent commissioners is shown to strengthen ESG risk reduction in high energy intensity firms, while institutional ownership has no significant impact. These results confirm stakeholder theory, legitimacy theory, and risk management theory, as renewable energy adoption simultaneously enhances stakeholder trust, secures social legitimacy, and mitigates sustainability-related risks. The novelty of this study lies in providing empirical evidence from an emerging market and in emphasizing the moderating role of energy intensity. JEL: G32, Q42, Q56.
Carbon Accounting and Corporate Sustainability: Evidence from Jakarta Islamic Index Siti Rokhaniyah; Siti Afidatul Khotijah; Herlina Manurung; Nabilla Nur Hidayah; Winda Erlan Yulifah
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp288-297

Abstract

This study analyzes the influence of carbon accounting on corporate sustainability and its dimensions (economic, social, environmental). The analysis uses a quantitative approach with descriptive statistics, classical assumption tests, and multiple linear regression analysis. The population consists of companies listed in the Jakarta Islamic Index (JII) from 2017 to 2025. The sample was selected using purposive sampling, with the criteria of consistent JII listing during the research period and data availability. Nine companies met the criteria. The results show that carbon accounting positively affects corporate sustainability and all its dimensions. These findings show that implementing carbon accounting not only measures and discloses carbon emissions but also encourages companies to integrate sustainability into decision-making, creating economic value while enhancing social responsibility and environmental management. Descriptive statistics show that companies prioritize economic dimensions over social and environmental dimensions. This indicates that sustainability practices are still dominated by financial value creation, while commitment to social and environmental aspects has not received balanced attention. From the perspective of Sharia Enterprise Theory (SET), these findings show that carbon accounting reflects the concept of trust through vertical accountability to God and horizontal accountability to society and the environment. The practical implication is that companies, especially large-scale ones, need to integrate environmental management into their business strategies. It can support a balance between economic, social, and environmental performance and strengthen corporate sustainability. Theoretically, the study reinforces the literature on the importance of carbon emissions disclosure as a key driver of sustainability in the Sharia capital market and provides empirical evidence of the industrial sector's important role in mitigating ESG risks. This is relevant to SDG 12. Keywords: Corporate sustainability, Economic dimension, Social dimension, Environmental dimension; Sharia Enterprise Theory
Acceleration of the Banking Sector and Economic Growth: Effectiveness of Economic Recovery Strategies Post-Covid-19 Muh Rudi Nugroho; Siti Rokhaniyah
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.
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