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All Journal Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) COVIT IPSAR (International Public Sector Accounting Review) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis eJEBA
Fahmi Dwi Mawardi
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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MAPALUS ACTIVITY-BASED REVENUE MANAGEMENT ANALYSIS FOR SUSTAINABLE GOVERNANCE Mardjun, Joya Thasya Ikrimah; leniwati, Driana; Wahyuni, Endang Dwi; Mawardi, Fahmi Dwi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2909

Abstract

This study focuses on the integration of revenue management and cultural values in Mapalus activities, specifically in managing income obtained from farmers' dues in the Manado region. The study aims to explore the blend of cultural values and income management in Mapalus activities, identify advantages and disadvantages, and develop strategies to maintain transparency, accuracy, and fairness in fund allocation. The interpretive paradigm with a qualitative approach is employed, using a case study research design. Primary data from interviews with key stakeholders and secondary data from accounting reports are utilized. The research highlights the importance of cultural values in revenue management and how they influence decision-making processes. It also emphasizes the role of accounting in maintaining transparency and accuracy in managing funds raised from activities like collecting dues. The findings contribute to a deeper understanding of the unique accounting practices that reflect the values and culture of the Mapalus community.
Analisis Social Return On Investment (SROI) Pada Program Pendanaan Usaha Mikro dan Kecil (PUMK) CSR PT. Petrokimia Gresik Yekti, Wahyu Kuncoro; Affan, Muhammad Wildan; Mawardi, Fahmi Dwi
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.74

Abstract

Tujuan: Tujuan dari penelitian ini untuk menganalisis keberhasilan Program Pendanaan Usaha Mikro dan Kecil (PUMK) pada mitra binaan Corporate Social Responsibility (CSR) UD. Utomo Joyo menggunakan pendekatan Social Return On Investment (SROI). Metodologi/Pendekatan: Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif dengan triangulasi data untuk kemudian dideskripsikan dalam bentuk angka yang diolah menjadi perhitungan dampak serta menjadi bahan analisis pemetaan Tujuan Pembangunan Berkelanjutan (TPB). Hasil: Hasil dari penelitian ini menunjukkan rasio SROI 2,45:1, berarti setiap Rp 1,- yang diinvestasikan oleh PT Petrokimia Gresik pada Program PUMK CSR menciptakan nilai pengembalian sosial sebesar Rp 2,45,- sebagai gambaran manfaat atas investasi sosial. Perolehan rasio SROI yang positif pada Program PUMK menunjukkan keberhasilan program telah memberikan manfaat sosial secara signifikan, sehingga program ini layak untuk terus dikembangkan. Implikasi Praktis: Program PUMK CSR menjadi alternatif bagi para pengusaha kecil dan menengah dalam mengatasi masalah pengembangan usaha, mulai dari keuangan, pemasaran produk, maupun manajerial bisnis. Kebaruan: Penelitian ini berkontribusi pada pengembangan penyelenggaraan program PUMK.
Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia: (The Effect of Non-Performing Financing Mudharabah and Musyarakah Financing on Profitability Moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia) Deffa Salsabilah Rusyda; Masiyah Kholmi; Fahmi Dwi Mawardi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 10 No. 1 (2023): e-JEBA Volume 10 Number 1 Year 2023
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v10i1.38084

Abstract

The purpose of this study is to analyze and test the effect of Non-Performing Financing on Mudharabah Financing and Musyarakah Financing on Profitability moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses a population of all Islamic Commercial Banks in Indonesia for the 2017-2021 period. The sampling method in this study used a purposive sampling method. The data acquisition technique in this study uses secondary data, namely in the form of an annual report for Islamic Commercial Banks in Indonesia in the 2017-2021 period. The data analysis method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study show that Non-Performing Financing of mudharabah financing and musyarakah financing simultaneously (Test F) has an effect on profitability and this study provides evidence that Non-Performing Financing of mudharabah financing and musyarakah financing has a negative and significant effect on Profitability in Islamic Commercial Banks. As well as Good Corporate Governance (GCG) can moderate Non-Performing Financing mudharabah financing and musyarakah financing on profitability.
Co-Authors Agung Prasetyo NW Ahmad Juanda Aviani Widyastuti Ayu Virnandasari Deffa Salsabilah Rusyda Driana Leniwati Endang Dwi Wahyuni Faris Afrizal Ihyaul Ulum Ihyaul Ulum Ikhdazahrotunni Saaul Mufidah Krismaya, Sinta Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Mudrifah, Mudrifah Muhammad Wildan Affan Novitasari Agus Saputri Rafli Sholana Siti Rohani Sri Wahjuni Latifah Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tri Wahyu Oktavendi Yekti, Wahyu Kuncoro