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All Journal Jurnal Dinamika Akuntansi al-Uqud : Journal of Islamic Economics PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Dinasti International Journal of Education Management and Social Science Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Enrichment: Journal of Multidisciplinary Research and Development
Salamah Wahyuni
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance Falikhatun, Falikhatun; Wahyuni, Salamah; Nilasakti, Afifah Oki; Niswah, Milanda Ainun
al-Uqud : Journal of Islamic Economics Vol 4, No 2 (2020): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.888 KB) | DOI: 10.26740/al-uqud.v4n2.p218-234

Abstract

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Peningkatan Kompetensi Amil Organisasi Pengelola Zakat (OPZ) melalui Pelatihan Akuntansi Syariah: Improving the Amil Competence of Zakat Management Organizations through Sharia Accounting Training Falikhatun, Falikhatun; Wahyuni, Salamah; Tirtoprojo, Susanto
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): 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.v9i4.6604

Abstract

This Community Service (PkM) aims to increase Amil's competency in preparing Financial Reports by PSAK 109 and PSAK 112. The method used in this service is training for Amil from the Zakat Management Organization (ZMO), totaling 17 people. This training began with a pre-test to measure Amil's initial understanding of recording transactions and preparing financial reports, continued with the presentation of material, questions, and answers, and practice analyzing cases related to zakat, Infaq, Shadaqah, waqf funds, and ended with a post-test. The results of this service show that the training participants understand the differences in the concepts of zakat, infaq, shadaqah, and waqf, as well as the types of OPZ financial reports and the function of each financial report.
A Comprehensive Study on Job Insecurity and Its Impact on Employee Turnover Intention: Mediating Role of Job Satisfaction and Moderating Effects of Organizational and Ethical Factors (Study on Employees of Telecommunication Company) Ambarwati, Diana Gusti; Wahyuni, Salamah
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4572

Abstract

This research aims to analyze the effect of job insecurity on the turnover intention of employees at PT. Telekomunikasi Jakarta. The study also examines the moderating roles of organizational support and ethical leadership, as well as the mediating role of job satisfaction. Through a survey of 240 employees in three IT departments and PLS-SEM analysis, the findings reveal that job insecurity significantly increases employees' desire to leave the company. Organizational support and ethical leadership are shown to strengthen the positive relationship between job insecurity and turnover intention. Conversely, job insecurity significantly decreases job satisfaction, which subsequently reduces turnover intention. Additionally, job satisfaction acts as a significant mediator in the pathway from job insecurity to turnover intention.  
The Effect ff Job Insecurity on Turnover Intention with Organizational Support and Ethical Leadership as Moderation and Job Satisfaction as Mediation (Study on Telecommunication Company Employees) Gusti Ambarwati, Diana; Wahyuni, Salamah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 10 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i10.272

Abstract

Based on the Social Exchange Theory (SET). This study aims to determine the effect of job insecurity on turnover intention with organizational support and ethical leadership as moderation and job satisfaction as mediation. This study was conducted using a cross-sectional approach. The population of the study were employees of PT. Telekomunikasi Jakarta in 3 IT departments with a population of 240 respondents. A sample census was used with a sample size of 240 respondents. Data analysis used PLS-SEM. The results of the study prove that job insecurity has a positive and significant effect on turnover intention. The moderating role of organizational support significantly strengthens the influence on job insecurity and turnover intention. The moderating role of ethical leadership significantly strengthens the influence on job insecurity and turnover intention. Job insecurity has a negative and significant effect on job satisfaction. Job satisfaction has a negative and significant effect on turnover intention. The mediating role of job satisfaction has a positive and significant effect on job insecurity and turnover intention.
MODEL PEMBERDAYAAN USAHA KECIL MENEGAH (UKM) BERBASIS DANA DESA Falikhatun, Falikhatun; Wahyuni, Salamah; Muthmainah, Muthmainah; Cholil, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i1.8784

Abstract

Pemberdayaan UKM adalah upaya yang dilakukan Pemerintah, Pemerintah Daerah, Dunia Usaha, dan masyarakat secara sinergis dalam bentuk penumbuhan iklim dan pengembangan usaha terhadap UMKM, sehingga mampu tumbuh dan berkembang menjadi usaha yang tangguh dan mandiri. Dua kelompok UMKM yang sudah beroperasi di Kecamatan Simo adalah UMKM Balung Kethek dan UMKM Keripik Belut dan Singkong. Kelompok Usaha yang terdiri dari ibu-ibu rumah tangga ini cukup menggeliat seiring dengan adannya media sosial yang dapat digunakan sebagai sarana untuk meningkatkan omset penjualan. Namun, kemampuan para ibu rumah tangga ini sangat terbatas dalam pengelolaan usahanya, terbukti dengan minimnya pengetahuan mereka tentang manajemen dan keuangan bisnis, termasuk pengetahuan tentang sumber-sumber permodalan. Pengabdian masyarakat ini bertujuan untuk mencari model pemberdayaan UKM yang memanfaatkan alokasi Dana Desa. Dalam pelaksanaanya, pengabdian ini dilakukan melalui beberapa tahapan yaitu melakukan observasi ke beberapa UMKM di wilayah Kecamatan Simo, Kabupaten Boyolali. Selanjutnya dilakukan Focus Discussion Group. FGD ini bertujuan untuk mencari model pemberdayaan UKM yang sesuai dengan kondisi masyarakat perdesaan dengan memanfatkan sumber pembiayaan berbasis dana desa. Hasil FGD yang dilakukan dengan mengundang berbagai kalangan termasuk dari Dinas Pemberdayaan Masyarakat dan Desa (Dispermasdes) menyimpulkan bahwa pemberdayaan UKM berbasis Dana Desa hanya dapat dilakukan apabila UMKM didirikan oleh masyarakat yang berbasis pada komunitas, seperti Komunitas Petani, komunitas Majelis Taklim, Komunitan Seniman dan lain-lain. Dengan kata lain, pemberdayaan UKM yang berbasis dana desa hanya dapat dilakukan dengan pembentukan Kelompok Usaha Bersama (KUBE). Tahapan pengabdian berikutnya adalah sosialisasi manajemen pemasaran berbasis digital atau Digital marketing, sistem akuntansi sederhana, dan sosialisasi prosedur pengajuan sertifikasi halal.
Co-Authors Ambarwati, Diana Gusti Cholil, Muhammad Falikhatun Falikhatun, Falikhatun Gusti Ambarwati, Diana Muthmainah Muthmainah Nilasakti, Afifah Oki Niswah, Milananda Ainun Niswah, Milanda Ainun Tirtoprojo, Susanto