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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Multidisciplinary Journal of Education, Economic and Culture Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani; Mirna Dyah Praptitorini; Primadhani Dyah Larasati Suyatno
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5863

Abstract

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.
Pendampingan Pengelolaan Keuangan Pada UMKM Kuliner My Kitchen Di Samarinda Dalam Mendukung Keberlanjutan Usaha Yunita Fitria; Ferry Diyanti; Anisa Kusumawardani; Muhammad Abadan Syakura; Yoremia Lestari Ginting; Fibriyani Nur Khairin; Muhammad Haris Zidni Khatib Ramadhani
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 : Mei (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This community service activity aims to improve financial management skills of the culinary MSME My Kitchen in Samarinda through assitance in simple finacial recording. The main problem faced by the partner is the absence of systematic financial records, making it difficult to determine busniss financial conditions accurately. The implementation method includes preparation, mentoring activities, and evaluation. The mentoring process was carried out  through financial literacy education, training on simple bookkeeping, and direct practice in recording daily transactions. The results show that the partner has improved unterstanding basuc finanvial management and is able to record income and expenses sytematically. In addition, the patmer can estimate business profits more accurately. This activity has a positive impact on improving financial literacy and supports the sustainability of the MSME business.
The Influence of Human Resource Professionalism, Village Asset Management, Asset Utilization Optimization, and the Role of BUMDes Human Resources on Increasing Village-Generated Revenue (PADes) Tri Sumiyanti; Taswan; Anisa Kusumawardani; Muhammad Farras Alfitra; Jati Widya Iswara; Abdul Fajar
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

The Influence of Human Resource Professionalism, Village Asset Management, Asset Utilization Optimization, and the Role of BUMDes Human Resources on Increasing Village-Generated Revenue (PADes)
Analisis Financial Distress Altman Z-Score: Studi Perusahaan Subsektor Textile & Garmen Tahun 2024 Muhammad Atibbaul Muna; Anisa Kusumawardani
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2094

Abstract

This study aims to analyze the financial distress condition of textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2024 using the Altman Z-Score model. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 21 companies selected through purposive sampling. The results indicate that 10 companies are classified in the safe zone, 4 companies are in the grey zone, and 7 companies are in the distress zone. The bankruptcy case of PT Sri Rejeki Isman Tbk (SRIL) is consistent with the Z-Score results, which indicate severe financial distress. This study confirms that the Altman Z-Score model can serve as an effective early warning system for detecting potential corporate bankruptcy.
Co-Authors Abdul Fajar Abdul Wahid Abdurrahman Maulana Yusuf Adhitya Yoga Prasetya Adi Candra, Vebry Ahmad Ardiansyah Hamid Ahmad, Afri saldi Aisha Delyla Alan Smith Purba Andi Fitah Ayu Trisnawati Andi Kartika Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah Aprilia, Misye Rahma Arbianti, Siska Arifandi, Sandro Heru Yusuf Arimanda, Dhea Vanesa Arnita, Tika Astohar Astohar Astohar Astohar Aurel Ariandrani Bone, Hariman Cornelius Rantelangi Dapit Harjono Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Diah Fitri Harseno Dian Yuliastuti Diera Destica Cilya Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Ferry Diyanti Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Wulandari Fitria, Yunita Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Ida Ayu Indah Sabrina, Aji Shafa Indri Widya Saputri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Jati Widya Iswara Kase, Ratna Kiki Novita Kiswoyo Kresnawati, Ila Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Abadan Syakura Muhammad Atibbaul Muna Muhammad Farras Alfitra Muhammad Haris Zidni Khatib Ramadhani Muhammad Taufiq Dimas Pratama Noor Salim Novita Sari Nur Alfiah Rezkiyanti Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Primadhani Dyah Larasati Suyatno Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Retno Sundari Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rizka Dwi Jayanti Sale, Febi Saputri, Indri Widya Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sitti Rahma Sudirman Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Taswan, Taswan Tri Sumiyanti Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla Zati Rizka Fadhila