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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Proceeding SENDI_U PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat (ABDIRA) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal RAK (Riset Akuntansi Keuangan) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Business and Information System JIMEKA
Siti Afidatul Khotijah, Siti Afidatul
Universitas Islam Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Comparative Performance of Islamic Banks in Indonesia and Malaysia Using Islamic Performance Index and Financial Ratios Fadila, Ega Friska; Wahyudi, Muhammad; Khotijah, Siti Afidatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3234

Abstract

Islamic banking operates according to Islamic principles and is oriented towards profitability, social justice, and public welfare, in contrast to conventional banks. This study aims to compare the performance of Islamic banking in Indonesia and Malaysia using the Islamic Performance Index (IPI) and conventional financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Islamic banking, which operates based on Islamic sharia principles, has broader objectives, namely social justice and public welfare. The methodology used is a systematic review following the Preferred Reporting Items for Systematic Reviews & Meta-Analyses (PRISMA) protocol, involving articles published between 2020 and 2024 from various academic sources. Out of the 604 articles reviewed, 10 met the study criteria. The study results indicate significant differences in the performance of Islamic banks in the two countries, influenced by factors such as asset size, regulations, management strategies, and economic environments. These findings provide valuable insights for stakeholders in developing more optimal Islamic banking policies and strategies while contributing to community welfare. This research is expected to serve as a reference for policymakers and researchers in the future.
Pengaruh Persepsi Return, Risiko, Pengetahuan dan Religiusitas Terhadap Minat Berinvestasi di Pasar Modal Syariah Prasetio, Rudi; Iswanji, Chaidir; Khotijah, Siti Afidatul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2023)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v9i1.2706

Abstract

In its development, the Islamic capital market in Indonesia has experienced various obstacles, especially during the Covid-19 pandemic that hit the world in recent years, which is thought to be the main cause due to the low level of knowledge of the Islamic capital market and public interest in the Islamic capital market. Therefore, the purpose of this study is to find out what factors are expected to influence the dependent variable, namely the interest in investing in the Islamic capital market, which includes perceived return, perceived risk, investment knowledge, and religiosity. This research is a type of quantitative research using primary data from research objects which are KSPM Ahmad Dahlan University (UAD) and Yogyakarta Muhammadiyah University (UMY) with a total sample of 60 respondents using a sampling technique that is simple random sampling. Tests carried out include descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis testing (F test and t test), and test the coefficient of determination. Based on the results of this study, the results show that: Partially only the variable perceived return has a positive and significant effect on the dependent variable so that H1 is accepted, and for H2, H3, and H4 it is partially obtained that these variables have no effect on the dependen variable, therefore H2, H3, and H4 rejected..
The compliance factors of motor vehicle tax payments in Central Java Province Sunaningsih, Suci Nasehati; Khotijah, Siti Afidatul; Priyono, Nuwun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.229

Abstract

The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.
The impact of IDX-MES BUMN 17 shariah index launching on market reaction Khotijah, Siti Afidatul; Fachrunnisa, Zidni Husnia; Khabibah, Nibras Anny
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.262

Abstract

Information circulating in the community will impact stock market reactions on the stock exchange. The reaction can be accounting or non-accounting. The launch of the IDX-MES BUMN 17 Index is one of the non-accounting information that can influence activity on the stock exchange, especially for entities included in the index. This study aims to identify stock market reactions included in the IDX-MES BUMN 17 index after the launch of the index. This research was conducted by testing stock prices and trading volume before and after the IDX-MES BUMN 17 index was published. This test is also supported by a comparative analysis of changes in stock prices and trading volume from the IDX-MES BUMN 17 index and the Indonesia Composite Index. This study's results indicate an increase in stock prices for 17 BUMN companies included in the IDX-MES BUMN 17 index after the launch of the index. In addition, this study found differences in stock trading volume before and after the index publication. This shows that the information is absorbed in the market, especially for investors concerned about Islamic stocks
PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Sulistyawati, Yenny Yakub; Khotijah, Siti Afidatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this research is to determine the implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
Meningkatkan Kapasitas Pendampingan Siswa Disabilitas melalui Kewirausahaan Berbasis Teknologi Nurcahya, Yulida Army; Utami, Martiana Riawati; Khotijah, Siti Afidatul; Arnandha, Yudhi; Agita, Sherindea Permata
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1212

Abstract

This community service aims to increase the capacity of parents of students with disabilities at SLB-B YPPALB Magelang City through digital-based entrepreneurship training. The program was initiated due to parents' lack of knowledge in mentoring children with disabilities and limited understanding of how to help them become independent. The method applied includes lectures, tutorials, and discussions that focus on digital parenting and entrepreneurship motivation. The results show that parents have gained new knowledge about digital parenting and have been motivated to assist their children in developing independent entrepreneurial activities. The program has successfully enhanced parents’ understanding of supporting their children’s skills in entrepreneurship and introduced them to the concept of halal product certification.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Wahyudi, Muhamad; Iswanaji, Chaidir; Khotijah, Siti Afidatul; Panggiarti, Endang Kartini; Wicaksono, Alfin Rochman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Co-Authors ,, Retnosari Agita, Sherindea Permata Alwi, Sofwan Anisyawati, Anisyawati Arifin, Efi Fajar Astuti, Gita Lindri Atika Atika Bharata, Risma Wira Chaidir Iswanaji Desi Permatasari Endang Kartini Panggiarti Fachrunnisa, Zidni Husnia Fadila, Ega Friska Fadlillah, Mauliya Nur Febriyanti, Siti Irnawati, Risa Iswanji, Chaidir Izzati, Fifi Sufaira Kurniawan, Ferdi Rahmat Mabruri, Muhammad Manurung, Herlina Muhamad Wahyudi, Muhamad Muhammad Wahyudi Nibras Anny Khabibah Nugraheni, Agustina Prativi Nuwun Priyono Prasetya, Ahmad Arif RATNA SETYANINGSIH Rudi Prasetio Siti Rokhaniyah Suci Nasehati Sunaningsih Sulistyawati, Yenny Yakub Susilo, Ghina Fitri Ariesta Suwaldiman Suwaldiman Utami, Martiana Riawati Utpala Rani Wicaksono, Alfin Rochman Yudhi Arnandha Yulida Army Nurcahya