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SISTEM INFORMASI AKUNTANSI KERUGIAN PIUTANG DENGAN METODE UMUR PIUTANG DAN ANALISA PERPUTARAN PIUTANG BERBASIS CLIENT SERVER (STUDI : PT BANK PEMBIAYAAN RAKYAT SYARIAH SURIYAH KANCAB SEMARANG) Feni Mustika Sari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2018): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

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

Abstract

Banking companies engaged in deposits in the form of time deposits, savings, and other forms equivalent to that and funds channeling funds as BPR businesses. As a finance company, it is demanded to be able to meet the needs of its customers, especially in providing credit or financing loans. PT Bank Rakyat Syariah Syariah Suriyah is seen experiencing an increase in loans or financing, but it is also followed by a decrease in the value of accounts receivable turnover, so that the efficiency of receivables collection is increasingly reduced. This will certainly be better if the company can reduce its receivables until the accounts receivable turnover can rise. PT Bank Rakyat Syariah Syariah Suriyah in managing the recording of accounts receivable is still done manually has not been automated so that with this system the recording of accounts receivable takes a long time because it still uses books - especially to record receivables when they occur, the numbers recorded are sometimes wrong. The availability of a computer has not been used optimally because the application used for accounts receivable problems is currently only an office application where there is no integration between one data with another data, especially for managing accounts receivable and the application used is Microsoft Office Excel. To resolve the existing problems, the authors propose an accounting system for accounts receivable loss with the method of age of accounts receivable and analysis of accounts receivable turnover at BPR Suriyah which will facilitate the management of accounts receivable data. The program is expected to be able to deal with existing problems.
TRANSFORMASI GAYA HIDUP ZERO WASTE DI PONDOK PESANTREN MAHASISWA MELALUI INOVASI TEKNOLOGI BLOCKCHAIN DAN WAKAF SAMPAH PRODUKTIF Jatnika, Muhammad Dzulfaqori; Faqihuddin, Faqihuddin; Supratman, Supratman; Nur Ilman, Muhammad Agil; Sari, Feni Mustika
Journal of Community Empowerment Vol 4, No 2 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i2.33742

Abstract

ABSTRAK                                                                            Sampah menjadi persoalan kompleks yang berdampak langsung pada lingkungan dan sosial masyarakat salah satunya di Pondok Pesantren Mahasiswa Al-Ihsan. Pondok Pesantren Mahasiswa Al-Ihsan Tasikmalaya menghadapi kendala dalam pengelolaan sampah, terutama keterbatasan fasilitas pemilahan, kurangnya kesadaran santri, serta belum adanya sistem wakaf sampah yang terstruktur. Program pengabdian ini bertujuan untuk meningkatkan kapasitas sumber daya pesantren melalui penerapan gaya hidup zero waste, integrasi wakaf sampah produktif, serta teknologi blockchain sebagai media transparansi dan pengelolaan dana. Metode pelaksanaan meliputi sosialisasi, pelatihan, penerapan teknologi, serta pendampingan dengan melibatkan 97 santri sebagai mitra. Evaluasi dilakukan melalui survei, uji coba sistem blockchain, serta pelaporan kegiatan berbasis luaran. Hasil pengabdian menunjukkan peningkatan pengetahuan dan keterampilan santri sebesar +20,56 poin dalam pengelolaan sampah, serta terbentuknya sistem wakaf digital yang meningkatkan transparansi dan kepercayaan. Program ini juga berhasil mengoptimalkan sumber daya internal pondok dalam menciptakan ekonomi sirkular dan memperkuat pendidikan karakter berbasis nilai Islam. Kata kunci: zero waste; pesantren; wakaf sampah; blockchain; pemberdayaan masyarakat ABSTRACTWaste has become a complex issue with direct impacts on both the environment and society, one of which is at the Al-Ihsan Student Islamic Boarding School. Al-Ihsan Student Islamic Boarding School in Tasikmalaya faces several challenges in waste management, including limited sorting facilities, low awareness among students, and the absence of a structured waste endowment (waqf) system. This community service program aims to enhance the boarding school’s resource capacity by promoting a zero-waste lifestyle, integrating productive waste endowments, and implementing blockchain technology for transparency and fund management. The implementation methods include socialization, training, technology application, and mentoring, involving 97 students as partners. Evaluation was conducted through surveys, blockchain system trials, and output-based activity reporting. The results showed a +20,56 points increase in students’ knowledge and skills in waste management and the establishment of a digital endowment system that improves transparency and trust. This program also successfully optimized the internal resources of the pesantren to create a circular economy and strengthen character education based on Islamic values. Keywords: zero waste; pesantren; waste endowment; blockchain; community empowerment
Determinants of Profitability in BCA Syariah: The Role of NPF, FDR, and DER from 2015-2023 Permatasari, Diah; Wisandani, Iwan; Andani, Listia; Mustika Sari, Feni
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.563

Abstract

Islamic banking in Indonesia has shown consistent growth, making profitability a crucial indicator of financial health and competitiveness. This study examines the effect of non-performing financing (NPF), financing-to-deposit ratio (FDR), and debt-to-equity ratio (DER) on return on equity (ROE) at BCA Syariah during 2015–2023. Using a quantitative associative design, we obtained 36 annual observations from financial statements and applied panel regression to evaluate both simultaneous and partial effects. The results indicate that NPF, FDR, and DER jointly influence ROE. Partially, NPF exerts no significant effect, FDR has a significant negative impact, while DER shows a positive but insignificant relationship with ROE. The dominance of FDR highlights the central role of liquidity management compared to credit risk and capital structure.The novelty of this study lies in its contrast with prior findings, where NPF is typically found to significantly reduce profitability. In BCA Syariah’s case, strong risk management and stable financing quality appear to mitigate the adverse effects of NPF, making liquidity pressure (FDR) the primary determinant of profitability. Theoretically, this extends the literature on Islamic banking profitability by showing that the impact of financing risk may be context-specific and shaped by internal bank governance. Practically, the findings suggest that BCA Syariah should continue improving financing quality while prioritizing stricter management of third-party funds, thereby strengthening profitability and enhancing its competitive position in the Islamic banking sector.
HALAL TOURISM VILLAGE DEVELOPMENT MODEL: A CASE STUDY OF NATURAL AND CULTURAL TOURISM OBJECTS IN TASIKMALAYA REGENCY Akbar Rizqi Kurniawan; Feni Mustika Sari; Moch. Fajar Deliaz
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3986

Abstract

Halal tourism is a growing segment in line with the increasing demand of Muslim tourists for tourism products that comply with sharia principles. In Tasikmalaya Regency, the potential of natural tourism objects (e.g., Cikaso Waterfall, Protected Forest Areas) and cultural heritage (e.g., Songket Crafts, Traditional Ceremonies) have not been optimally synergized within the framework of halal tourism, especially at the village level. This study aims to formulate a model for developing halal tourism villages that integrates natural, cultural, and halal standards, and to provide policy recommendations for local governments and stakeholders. The method used is qualitative research with a desk - study approach. Secondary data were collected from: (1) scientific journals and proceedings related to halal tourism; (2) reports from BPS, the Tasikmalaya Regency Tourism and Culture Office, and policy documents (regional regulations, halal standards from the Indonesian Ulema Council (MUI), and the Indonesian Food and Drug Authority (LPPOM); (3) publications from research institutions and Islamic tourism organizations. Content analysis was conducted thematically, using a coding scheme that includes: policy, infrastructure, halal certification, natural potential, cultural values, and the role of stakeholders. Triangulation of data sources ensures the validity of the findings. The research results are expected to produce a five-dimensional conceptual model (Policy & Regulation, Infrastructure & Facilities, Halal Certification, Natural - Cultural Potential, Community Participation) that can be used as a guideline for villages in Tasikmalaya to develop sustainable halal tourism products. This model also provides insight into the driving and inhibiting factors, as well as strategies for establishing a community-based halal tourism ecosystem. The contributions of this research include: (a) enriching the literature on halal tourism villages in Indonesia; (b) providing a practical framework for regional policymakers; (c) offering a basis for local business actors in utilizing natural and cultural potential in a sharia - friendly manner.
Halal alternative raw materials for pharmaceutical and cosmetic applications: a systematic review Deliaz, Mochamad Fajar; Kurniawan, Akbar Rizqi; Sari, Feni Mustika; Setiadi, Feri
Journal of Halal Product and Research Vol. 8 No. 2 (2025): Advancing the Halal Industry: Innovation, Sustainability, and Global Impact
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jhpr.vol.8-issue.2.171-179

Abstract

The global pharmaceutical and cosmetic industries continue to grow, driven by innovations that emphasize product quality and effectiveness. However, the halal status of raw materials has become a critical concern, especially with the increasing number of Muslim consumers worldwide. Conventional ingredients such as gelatin, collagen, and keratin are often derived from pigs or animals not slaughtered according to Islamic law, raising religious, ethical, health, and sustainability issues. This study systematically reviews halal alternative raw materials for pharmaceutical and cosmetic applications. Literature searches were conducted through databases such as Google Scholar, ScienceDirect, and DOAJ, focusing on articles published between 2018 and 2025 that met specific inclusion and exclusion criteria. The review identifies four main categories of halal alternatives: halal animal-based sources, including fish skin, bones, and marine animals; plant-based sources, such as agar, carrageenan, pectin, starch–alginate, and natural colorants; microbial sources, including xanthan gum and non-animal-derived chitosan; and synthetic/recombinant sources, such as recombinant collagen, recombinant insulin, and synthetic polymers. These materials serve diverse functions in pharmaceutical and cosmetic formulations, including capsule coatings, tablet coatings, emulsifiers, stabilizers, colorants, and drug delivery systems. Each alternative presents unique advantages and challenges in terms of formulation stability, bioactivity, production cost, and consumer acceptance. In conclusion, halal alternative raw materials have strong potential to replace conventional non-halal ingredients and support the global trends of clean beauty, sustainability, and ethical consumerism; however, further research is required to optimize technology and strengthen regulatory frameworks   Keywords: Alternative Gelatin, Halal Cosmetic, Halal Ingredients, Halal Pharmaceutical, Sustainable Logistics
Chemical and Physical Assessment of Water Quality in the Panimbang River Estuary, Pandeglang, Indonesia Sari, Feni Mustika; Deliaz, Mochamad Fajar; Kurniawan, Akbar Rizqi; Ayuliansari, Yossy; Widianti, Riskia Chandra
Jurnal Riset Sains dan Kimia Terapan Vol. 11 No. 2 (2025): Jurnal Riset Sains dan Kimia Terapan, Volume 11 Nomor 2, Desember 2025
Publisher : Program Studi Kimia Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRSKT.112.06

Abstract

The Panimbang River in Pandeglang, Indonesia, is widely used by residents for daily activities. This study analyzed water quality using physical parameters, including pH, temperature, dissolved oxygen (DO), Total Dissolved Solids (TDS), TSS (Total Suspended Solids), salinity, and alkalinity. Samples were taken around the estuary, which is surrounded by settlements. The results showed a pH of 4.50–6.49, below the standard of 6–9, indicating slightly acidic water. High temperatures, thought to be due to daytime sampling, affect DO. The average DO value was only 2.96 mg/L, well below the minimum threshold of 5 mg/L, indicating poor aeration. The average TDS is above 1000 ppm, indicating pollution from household waste and human activities. The average alkalinity of 384.976 mg/L CaCO₃ is within the safe range (30–500 mg/L), so it can stabilize pH. The water quality in the Panimbang River Estuary indicates environmental pressure from anthropogenic activities, resulting in slightly acidic water with low aeration and high solute content. However, adequate alkalinity still helps maintain the water's pH stability. This condition indicates the need for more intensive monitoring and waste management to protect estuarine ecosystems, which are vital to the community and the surrounding environment.
KAJIAN PARIWISATA HALAL DALAM PERSPEKTIF ETIKA BISNIS ISLAM Ayu Marliana, Nissa; Rizqi Kurniawan, Akbar; Ginanjar Anggadinata, Rully; Mustika Sari, Feni; Pujiati, Ani
Jurnal Perbankan Syariah Indonesia (JPSI) Vol. 4 No. 2 (2025): September
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) Al-Amar Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57171/jpsi.v4i2.304

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Penelitian ini bertujuan untuk mengkaji konsep dan implementasi pariwisata halal dari perspektif etika bisnis Islam. Pendekatan kualitatif digunakan untuk memperoleh pemahaman mendalam mengenai nilai-nilai etika, prinsip syariah, dan praktik bisnis yang berlaku dalam pengembangan industri pariwisata halal. Data dikumpulkan melalui wawancara mendalam, studi dokumen, dan observasi lapangan di beberapa destinasi wisata halal. Hasil penelitian menunjukkan bahwa penerapan etika bisnis Islam dalam pariwisata halal tidak hanya berorientasi pada aspek kepatuhan syariah, tetapi juga menanamkan nilai kejujuran, keadilan, dan keberlanjutan yang menjadi bagian integral dari praktik bisnis. Temuan ini menegaskan pentingnya integrasi nilai-nilai etika islam dalam pengembangan pariwisata halal guna menciptakan manfaat ekonomi sekaligus menjaga keberlanjutan moral dan spiritual masyarakat. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan industri pariwisata halal yang beretika dan berkelanjutan sesuai prinsip-prinsip Islam.