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All Journal At-Taradhi: Jurnal Studi Ekonomi Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Sinergi International Journal of Accounting and Taxation International Journal of Economics, Business Management and Accounting
Manik Mutiara Sadewa
Program Studi Akuntansi Lembaga Keuangan Syariah (ALKS) Jurusan Akuntansi Politeknik Negeri Banjarmasin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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HUBUNGAN ANTARA RELIGIUSITAS DAN KESEJAHTERAAN PADA MASYARAKAT BANJAR, KALIMANTAN SELATAN Sadewa, Manik Mutiara; Budiman, Mochammad Arif; Mairijani, Mairijani
At-Taradhi Vol 6, No 2 (2015)
Publisher : IAIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i2.721

Abstract

Abstract: In Islam, there is a positive relationship and correlation between religiosity (religious) and welfare (Sura 7:96; 65: 2-4). However, different from the conventional concept which relates only to the dimensions of the material welfare alone, welfare in the concept of Islam has a wide spectrum and multidimensional. Unfortunately, so far not many empirical studies conducted to confi rm this relationship in the life of the Muslim community. This study was conducted using a survey on Muslim communities in South Kalimantan which is known as Islamic identity and a strong adherence to the teachings of Islam. Variables of religiosity and welfareare measured by a variety of dimensions and indicators which are developed from the concept of Maqasid al-Shariahand further processed by the method of principal component analysis (PCA) and confirmatory factor analysis (CFA). Data analysis is using Structural Equation Modeling (SEM) showed religiosity in South Kalimantan Muslim community positively correlated with the level of welfare.
Pengukuran Kesiapan Digitalisasi tTerhadap Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Manik Mutiara Sadewa; Wulan Pratiwi
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2264

Abstract

Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Noor Romy Rahwani; Manik Mutiara Sadewa; Nailiya Nikmah; Nurul Mukhlisah; Sandra Iriawan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2269

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software.The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency.In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era
Coaching Proses Pembentukan Koperasi Syariah Dan Penyusunan Laporan Keuangan Ainun, Basyirah; Handayani, Lusiana; Sadewa, Manik Mutiara; Andriani, Andriani
Jurnal IMPACT: Implementation and Action Vol. 2 No. 2 (2020): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v2i2.840

Abstract

Dalam beberapa tahun terakhir terdapat beberapa koperasi yang beroperasi secara konvensional melakukan kajian untuk beroperasi sesuai syariah. Mereka bermaksud untuk melakukan transisi operasional dari koperasi konvensional menjadi koperasi yang berprinsip syariah. Proses transisi ini bagi pengurus koperasi bukan sesuatu yang mudah. Ada beberapa alasan yang mendasarinya seperti pengurus belum memahami bagaimana proses legalisasi koperasi agar mendapatkan ijin usaha berbasis syariah, belum memahami bagaimana membuat AD/ART, dan bagaimana membuat laporan keuangan sederhana untuk koperasi syariah. Untuk mengatasi beberapa kendala tersebut dilakukan pendampingan secara kontinyu untuk memulai proses transisi ke koperasi yang berprinsip syariah. Model yang digunakan sebagai contoh dalam kegiatan ini adalah Koperasi Syariah Madani yang telah memiliki sistem organisasi yang lebih memadai dan telah diakui oleh Dinas Koperasi dan UMKM. Pengabdian Masyarakat ini dilaksanakan dalam beberapa tahapan mulai dari pendampingan pengurusan aspek legalitas, penyusunan sistem akuntansi pokok, pembuatan laporan keuangan sederhana untuk koperasi syariah, dan pelaporan serta aspek lainnya yang terkait. Hasil pengabdian masyarakat ini diharapkan dapat membantu pengelola koperasi dalam menjalankan kegiatan operasionalnya serta meningkatkan kepercayaan masyarakat terhadap koperasi syariah. Pihak koperasi mitra sangat terbantu dengan kegiatan ini dan pada pertengahan tahun 2019 mereka telah melakukan Rapat Anggota Tahunan dan menyepakati beberapa hal terkait manajemen pengelolaan koperasi berbasis syariah dengan memulai melakukan pengurusan legalitas koperasi. Kata kunci: Legalitas, Sistem Akuntansi, Laporan Keuangan, Koperasi Syariah
PERBAIKAN POLA MANAJEMEN SEBAGAI UPAYA PEMBERDAYAAN MASJID Andriani, Andriani; Sadewa, Manik Mutiara; Ainun, Basyirah; Handayani, Lusiana
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2 (2021): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.1093

Abstract

Kegiatan Pengabdian kepada masyarakat yang dilaksanakan oleh tim dari Prodi D4 Akuntansi Lembaga Keuangan Syariah bertujuan untuk membantu pengurus masjid Al Mukarramah Banjarbaru dalam meningkatkan kualitas layanan kepada jamaah. Masjid diharapkan tidak semata mata sebagai tempat kegiatan ibadah tetapi juga menjadi pusat kegiatan masyarakat baik itu aktivitas ekonomi, Pendidikan maupun sosial/budaya. Dalam menyediakan layanan kepada jamaah, diperlukan biaya rutin yang harus selalu tersedia, oleh karena itu perlu untuk membuka pandangan jamaah agar menjadi jamaah “mandiri” dengan berinfaq secara rutin kepada masjid. Melalui kegiatan ini diharapkan dapat membantu pengurus masjid dalam menstimulasi jamaah untuk bersegera menjadi jamaah “mandiri”. Selanjutnya pengurus dapat selalu menerapkan praktik yang sehat dalam pengelolaan keuangan masjid sehingga akan meningkatkan kepercayaan masyarakat kepada pengurus masjid
Analisis Kebutuhan Pembangunan Fasilitas Pada Bidang Kesehatan di Provinsi Kalimantan Selatan Menggunakan Waqaf dengan Metode ANP Yassir Fahmi, Muhammad; Sadewa, Manik Mutiara
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i1.1462

Abstract

To determine the use of waqf assets, nazhir or waqf institutions need to conduct a needs analysis so that the waqf property is truly beneficial to the community (mawquf 'alaih). Development in the health sector is one of the uses of waqf assets. This study aims to find the priority needs for facility development in the health sector in South Kalimantan Province using waqf assets using the ANP (Analytical Network Process) method based on the opinions of nazhir, wakif, government and academics. Based on the results of the study, it can be concluded that the construction of health care facilities is a priority need in South Kalimantan Province in an effort to improve the quality of public health, while clinics are the most important criteria in the construction of health service facilities in this province using waqf assets.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Romy Rahwani, Noor; Sadewa, Manik Mutiara; Nikmah, Nailiya; Mukhlisah, Nurul; Iriawan, Sandra
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1468

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software. The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency. In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era
Pengukuran Kesiapan Digitalisasi dalam Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Sadewa, Manik Mutiara; Pratiwi, Wulan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.14384

Abstract

Abstract Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Pendampingan Penyusunan Laporan Keuangan Yayasan Panti Asuhan Aisyiyah Hikmah Zam-Zam Fadhillah, Rizky; Ainun, Basyirah; Sadewa, Manik Mutiara
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): Bantenese: Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/48anhs65

Abstract

Panti asuhan adalah entitas nonlaba yang berperan penting dalam menyediakan perawatan, pendidikan, dan kebutuhan dasar bagi anak-anak yang kurang beruntung. Dalam menjalankan fungsinya, panti asuhan sangat bergantung pada donasi dari berbagai pihak. Oleh karena itu, pengelolaan keuangan yang transparan dan akuntabel menjadi krusial untuk menjaga kepercayaan para donatur dan memastikan penggunaan dana yang optimal. Berdasarkan undang-undang No. 28 tahun 2004 tentang yayasan, yayasan diwajibkan membuat laporan keuangan yang sesuai dengan standar akuntansi keuangan yang berlaku. Namun, banyak panti asuhan menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar tersebut, termasuk keterbatasan pengetahuan dan keterampilan akuntansi serta kurangnya sumber daya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam penyusunan laporan keuangan berbasis ISAK 335 di Panti Asuhan Aisyiyah Hikmah Zam-Zam. Metode yang digunakan meliputi observasi, diskusi, pelatihan, dan pendampingan dalam siklus akuntansi. Hasil dari kegiatan ini menunjukkan peningkatan keterampilan dan pengetahuan pengurus panti dalam menyusun laporan keuangan yang akurat, transparan, dan sesuai dengan standar akuntansi, sehingga dapat meningkatkan kepercayaan para donatur dan efektivitas pengelolaan dana. Dengan adanya pendampingan ini, diharapkan Panti Asuhan Aisyiyah Hikmah Zam-Zam dapat menyusun laporan keuangannya secara mandiri dan lebih profesional
Pengaruh Penyaluran Zakat Pada Kesejahteraan Mustahik (Studi Kasus BAZNAS Kabupaten Hulu Sungai Selatan) Sadewa, Manik Mutiara; Agustina, Anisa
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14339

Abstract

This study aims to determine the effect of zakat distribution on the welfare of mustahik in BAZNAS Hulu Sungai Selatan Regency. The research method used is quantitative with a descriptive approach. The sampling technique used is saturated sampling with a data collection method through a questionnaire. The respondents used as samples in this study were mustahik in Hulu Sungai Selatan Regency in 2022 as many as 30 people. The results of hypothesis testing partially showed that zakat distribution has an effect on the welfare of mustahik because the t-count value is 5,241> t-table 2,045 and significance (0,000 < 0,05). This study proves that mustahik welfare increases after zakat distribution.
Co-Authors Andriani Andriani Anggraini, Putri Dewi Anisa Agustina, Anisa Basyirah Ainun Fadhillah, Rizky Izzaty, Nurul Azkiya Lusiana Handayani Mairijani Mairijani Mairijani . Maulani, Subhan Mochammad Arif Budiman Nadiah Nailiya Nikmah Noor Romy Rahwani Nurul Mukhlisah, Nurul Pratiwi, Wulan Rakhmawati, Aneta Romy Rahwani, Noor Sandra Iriawan Sandra Iriawan, Sandra Wulan Pratiwi Yassir Fahmi, Muhammad