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All Journal Jurnal Indo-Islamika MUQTASID Dinika : Academic Journal of Islamic Studies SHAHIH : Journal of Islamicate Multidisciplinary Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JPM (Jurnal Pemberdayaan Masyarakat) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Ihtifaz: Journal of Islamic Economics, Finance, and Banking PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JESI (Jurnal Ekonomi Syariah Indonesia) AL-FALAH : Journal of Islamic Economics Prosiding Seminar Nasional Program Pengabdian Masyarakat Transformatif: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dinika: Academic Journal of Islamic Studies. Shahih : journal of islamicate multidisciplinary Madania: Jurnal Kajian Keislaman
Safaah Restuning Hayati
UIN Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pemberdayaan Industri Rumahan Ceriping Gethuk untuk Meningkatkan Kuantitas Produksi dan Kemasan Produk (Packaging) Asri Suwarsi, Aqidah; Hayati, Safaah Restuning; Manggala Putri, Syah Amelia
Jurnal Pemberdayaan Masyarakat Vol 7 No 1 (2022): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v7i1.5390

Abstract

One of the gethuk centers in Magelang is in Sedayu village, Muntilan sub-district. The gethuk and ceriping craftsmen who are partners are Mr. Rohmat and Ms. Hanik. The main problem faced by partners is in the production process, both in chip production and gethuk production. Production is still done manually and inefficiently. Another problem faced by partners is packaging of Gethuk chip products. This gethuk chip is still manually packed with 'dislomoti' and affixing the brand to the packaging just by attaching the brand's writing, in the form of black and white paper into the package. The purpose of this service is to solve the problem of efficiency of the production process by petrifying the procurement of cutting machines. The second objective is to solve the problem of still simple product packaging that is overcome by the procurement of press machines to glue plastic packaging. After that, assistance and training in the packaging of gethuk chips with press machines and trademark affixing with plastic screen printing were carried out. The results of the service have succeeded in providing gethuk, press machines, and plastic packaging cutting machines that have been screened with brands and PIRT numbers. The presence of these machines succeeded in increasing the production volume significantly from 10-15 kg perday to 25 kg perday.
Penyusunan Laporan Keuangan Pondok Pesantren Hajar Aswad Gunungkidul Berdasarkan Pedoman Akuntansi Pesantren Wihdah Salsabila; Safaah Restuning Hayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7775

Abstract

Islamic boarding schools are non-profit organizations operating in the fields of education and religion. Non-profit organizations are organizations that are run by seeking their own capital by increasing profits, receiving donations from individuals or groups. Therefore, it is necessary to record cash disbursements as a form of accountability and transparency to related parties. This research aims to analyze the financial reports of the Hajar Aswad Islamic Boarding School and describe the preparation of the financial reports of the Hajar Aswad Islamic Boarding School based on the Islamic Boarding School Accounting Guidelines. This research uses a qualitative descriptive research method. The data used is primary and secondary data. Data collection was obtained through observation, interviews and documentation techniques and its validity was tested using the technical triangulation method. The data analysis technique uses qualitative analysis techniques, namely the stages of data reduction, data presentation, and drawing conclusions/verification. The results of this research found that the Hajar Aswad Islamic Boarding School was deemed not to have presented adequate financial reports and was not based on the Islamic Boarding School Accounting Guidelines because the Islamic boarding school did not know and understand the Islamic Boarding School Accounting Guidelines. The Hajar Aswad Islamic Boarding School only presents a cash flow report containing information on cash in and cash out, while the financial position report, activity report and notes to the financial report have not been presented.
Pengaruh Intellectual Capital dan Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah Periode 2019-2023: Intellectual Capital; Islamicity Performance Index; Profitabilitas; Bank Umum Syariah; Return on Assets (ROA). Yuliana Sari; Safaah Restuning Hayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7999

Abstract

This study aims to evaluate the extent to which Intellectual Capital and Islamicity Performance Index influence profitability in Islamic Commercial Banks in Indonesia during the period 2019-2023. Profitability by using Return on Assets (ROA). Intellectual Capital is measured through Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). Meanwhile, the Islamicity Performance Index is measured through Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Directors-Employees Welfare Ratio (DEWR) and Islamic Income vs Non-Islamic Income (ISIN). This study uses a quantitative method with a panel data regression analysis technique of 45 observations, consisting of 9 banks over a period of 5 years 2019–2023 and applies purposive sampling to obtain samples from Islamic Commercial Banks registered with the Financial Services Authority. The results of the study indicate that HCE, SCE, PSR, ZPR, EDR, DEWR, ISIN have no significant effect and CEE shows a positive effect on profitability. This study is expected to provide insight for Islamic bank management in increasing profitability through optimizing intellectual resources and commitment to sharia goals.
Co-Authors Aninta Gina Sharfina Anisatun Anggraeni Asri Suwarsi, Aqidah Budianto, Gizha Utami Eka Jati Rahayu Firmansyah Firmansyah, Eka Jati Rahayu Gizha Utami Budianto Julia Noermawati Eka Satyarini Manggala Putri, Syah Amelia Mutiah Hanifah Ramadhani Pramesti, Dwi Meilina Siwi Putri, Syah Amelia Manggala Rahayu Firmansyah, Eka Jati Sutrisno Sutrisno Suwarsi, Aqidah Asri Syah Amelia Manggala Putri Syah Amelia Manggala Putri Syah Amelia Manggala Putri Wihdah Salsabila Yuliana Sari