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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat AbdiMas Jurnal Akuntansi dan Keuangan Indonesia Jurnal Al Burhan Hikmayo: Jurnal Pengabdian Masyarakat Journal of Business Management and Islamic Banking Journal of Islamic Economics and Finance Jurnal Pelayanan Masyarakat Jurnal Riset dan Penalaran Mahasiswa
Dian Juliani
Department Of Accounting, Faculty Of Economics And Business, Universitas Negeri Yogyakarta, Special Region Of Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance Nasirwan Nasirwan; M. Arsyadi Ridha; Dian Juliani
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20786

Abstract

Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.
PENDAMPINGAN PENINGKATAN LITERASI CYBER SECURITY AWARENESS BAGI UMKM DI DIY Priantinah, Denies; Juliani, Dian; Taman, Abdullah
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 4 No. 2 (2025): HIKMAYO : Jurnal Pengabdian Masyarakat
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v4i2.287

Abstract

Currently, MSMEs are still less aware of the dangers associated with digital transactions. Cybersecurity literacy for MSMEs in the Special Region of Yogyakarta (DIY) Province is conducted to protect against the increasingly complicated threat of cybercrime. The main objective of this activity is assistance and education on cybersecurity procedures in digital transactions. Cyber attack simulations and practical instructions on the use of security software, including firewalls, antivirus programs, and Virtual Private Networks (VPNs), were among the techniques used. The program participants consisted of 42 MSMEs from various backgrounds. They showed significant improvement in their knowledge of digital security. The profile of the participants and the impact of the mentoring program implementation were analyzed. While most of the participants were from the culinary industry and the majority used WhatsApp as their main business platform, the program also successfully covered MSMEs from various business sectors. Despite the difficulties in the digital era, the mentoring program helped MSME players become more aware of cybersecurity, which is crucial to maintaining the viability and competitiveness of their businesses.
PEMBERDAYAAN SISWA PONDOK PESANTREN MADRASAH ALIYAH SWASTA MU’ALLIMIN TEMANGGUNG DENGAN TEKNOLOGI TEPAT GUNA OPEN PAN DRYING DALAM PENGOLAHAN SUSU KAMBING BERNILAI EKONOMIS Juliani, Dian; Wening Budiningrum, Endah; Purwita, Citra; Setyawan Suprayogi, Wawan; Azzam Akbar, Hisyam; Damayanti, Riska
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 31 No. 4 (2025): Oktober-Desember
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v31i4.69044

Abstract

The Muallimin Temanggung Private Islamic Boarding School has great potential in goat milk processing, but so far it has not been optimally utilized. To address this challenge, the objective of this empowerment program is to apply appropriate open pan drying technology to process liquid goat milk into powdered milk that is more durable and has a high selling value, while also improving the entrepreneurial skills of the students. The methods used included delivering material on entrepreneurial motivation, financial literacy, and digital marketing, as well as hands-on training in goat milk processing, storage, packaging, and food safety standards. The pretest results showed that the students' knowledge was still low, averaging 2.75–3.45, especially in processing techniques and BPOM standards. After the training, the post-test results increased significantly, with an average of 3.35–4.05, including an understanding of the processing of milk powder and good packaging techniques. The conclusion of this community service activity is that the application of open pan drying has proven to be effective in processing goat milk into quality products and is able to improve the skills, motivation, and entrepreneurial intention of santri.
Co-Authors Abdullah Taman Agatha Saputri Arief Nurrahman Azzam Akbar, Hisyam Caesar Rosyad Achmadi Denies Priantinah Dhyah Setyorini Diana Rahmawati M. Arsyadi Ridha M. Arsyadi Ridha M. Arsyadi Ridha Mahendra Adhi Nugroho Mahfud Sholihin Meita Dwi Cahyani Nasirwan Nasirwan Purwita, Citra R. Andro Zylio Nugraha Rahmadhani, Angga Zulfa Alvian Riska Damayanti, Riska Setyawan Suprayogi, Wawan Setyawati, Vita Sukirno Sukirno Ulya Fitra, Reishi Radhiyatul Wening Budiningrum, Endah