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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Humanities Education and Social Sciences Asian Journal of Community Services (AJCS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi International Journal of Asian Business and Management (IJABM) Jurnal Kajian Ekonomi dan Perbankan Syariah
Meldona
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DAMPAK KEMAJUAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN meldona_nurlatifa@yahoo.co.uk, Meldona
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.523 KB) | DOI: 10.18860/em.v1i2.1885

Abstract

Information technology development has significantly changed the businesses. Various kinds of information systems which use information technology are Electronic Data Processing Systems (EDP), Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) and Accounting Information System (AIS). The development of information technology has also influenced management accounting dicipline as the producer of information for planning, controling and decision making. These influences, of course, has advantages and diadvantages for the companies. Keywords: information technology, management accounting,decision making.
ANALISIS PREDIKSI FINANCIAL DISTRESS SERTA PENGARUHNYA TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2009–2013) Bastomi, Mohamad; Meldona, Meldona
IQTISHODUNA IQTISHODUNA (VOL 11, NO: 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v11i2.3706

Abstract

All of investors value that financial distress conditions and the proportion of financial capitalstructure have effect to become fluctuation of stocks price. Therefore, the aim of this research is to know theeffects of financial distress to the stocks’ price either direct or indirect through financial capital structure. Thisresearch uses descriptive quantitative approach by using sector of service listed in BEI year 2009–2013 as theobject. The sampling method used is purposive sampling. There are 23 companies that have categorized assample. The method that used to predict financial distress is z-score Altman method, whereas to analyst thehypothesis is used path analysis through SPSS TEST by consideration of test classic assumption. Based onthe result the research shows that financial distress gives negative impact to the stocks’ price. Financialdistress caused by capital loss so decrease work of money that effect to the decrease stocks price. It might becaused of using financial structure proportion doesn’t cause business risk that will emerge financial Distressuntil it doesn’t moving stocks price. From Altman z-score prediction shows from 23 companies 10 of it (APOL,BIPP BLTA, BTEL, FMII, HITS, IATA, LIMAS, RIMO, and TKGA) include on financial distress category.Meanwhile, 5 companies (BHIT, BKDP BMSR, OKAS, and ZBRA) include on gray area. Furthermore 8 companies(ASIA, BNBR, CENT, ELTY, LCGP, META, TRIL, and TRUB) include in save condition.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN Meldona, Meldona; Prayudasari, Zelvi Rhizqa
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.589 KB) | DOI: 10.18860/iq.v9i2.3566

Abstract

The purposes of this research are to analyze the comparison of cost of goods manufacture by usingtraditional and ABC methods, and to analyze the advantage of their application in calculating the cost ofgoods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is aqualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiuncalculates direct hours of the employees as the basis of determining the overhead cost of each product. Byusing traditional method, the cost of goods manufactures of Economy Class Train (K3) AC is IDR 2,522,926,538,Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of EconomyClass Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determinelower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy ClassTrain (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditionalmethod determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted).This results recomend to the important of implementing ABC method in calculating cost of goods manufacturewhich give more accurately calculation to develop competitive advantage, that help the management inmaking decision of determining the price, determining the strategy of cost leadership, and implementing theActivity Based Management (ABM).
ANALISIS KECUKUPAN MODAL KERJA DALAM SISTEM TANGGUNG RENTENG PADA KSU SETIA BUDI WANITA MALANG Yofa Faridah Wulansari, Meldona,
IQTISHODUNA IQTISHODUNA (Vol 8 No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.627 KB) | DOI: 10.18860/iq.v0i0.2133

Abstract

Funds used to carry out daily operational activities are called working capital. Working capital is expected to be able to return in cash to the company within a specified period through the sale of production and revenue services. In a Cooperative, the optimal working capital is also required to maximize profitability. This research aim was to measure the level of adequacy of working capital in improving the profitability of the cooperative in joint responsibility implementation. This type of research is a qualitative descriptive approach, hereinafter referred to descriptive qualitative research is by doing interviews with the management of Cooperatives and analyzing the financial statements. This research was conducted at Setia Budi Wanita Cooperative in Malang. Results indicate that working capital is owned by cooperative SBW is not fully optimal in improving profitability. This is indicated in GPM and ROA ratios that are declining. But when seen from the ratio of ROE, the cooperative has been able to maximize service revenue and sales to repay its debts.  
STUDI DAMPAK PEMBERDAYAAN SISTEM KEUANGAN SYARIAH AL-IJARAH BAGI PELAKU UMKM Khasanah, Umrotul; Meldona, Meldona; Djakfar, Muhammad
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.8856

Abstract

Al-Ijarah's Islamic Financial System has produced strategic results. The Islamic financial system to differentiate from conventional financial systems based on interest (interest), the Islamic financial instrument is the al-ijarah (lease) system. This study aims to reveal the impact of Micro, Small, and Medium Enterprises (MSME) business actors on the Islamic financial system using the al-ijarah instrument; reveal the effect of business land managers leased to MSMEs regarding the Islamic financial system using the al-ijarah instrument. This research puts forward a qualitative descriptive research method with case studies of culinary business actors and providers of land for rent in Malang Raya, East Java. Data analysis uses a gradual approach, namely: analyzing important statements, formulating, describing, reducing data towards findings, propositions, and conclusions. The researcher, as the main instrument, performs data analysis simultaneously. Researchers prioritize observation and interviews. This research found two things: (1) Al-Ijarah business actors successfully overcame obstacles and obstacles. However, they initially applied their abilities as they were, but they could use their management skills quite well after developing. (2) The benefits for entrepreneurs who provide business / al-ijarah land leases are that they are successful in delivering strategic places, easy to reach, availability of parking spaces, and security aspects.
Studi Inovasi dan Praktik Akad Ganda Sistem Keuangan Islam Tradisional Berbasis Fatwa Ulama Lokal Muhammad Djakfar; Umrotul Khasanah; Meldona Meldona
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 2 (2019)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.7 KB) | DOI: 10.24235/amwal.v11i2.5188

Abstract

Food production financing is expensive because facility inputs controlled by Trans-National Corporation (TNC), and output is conducted by traders using the bonded system. This condition leaves farmers in a dilemma position so that farmers make innovations and practice multiple contracts in the traditional Islamic financial system based on the fatwa of local ulama. The purpose of this study is to uncover the views of farmers, disclose opinions or views of ulama, and reveal the model of financing applications based on traditional Islamic financial systems and the application of dual contracts that apply in the farming community. This research puts forward a descriptive qualitative research method with case studies on farmers in Probolinggo Regency and Malang Regency, East Java. This research model uses qualitative methods that are concerned with the meaning, context and emic perspective. Data analysis through a phased approach, namely: analyzing important statements, formulating, describing, reducing data to the findings, propositions and conclusions. Data collection and analysis carried out simultaneously; prioritize observations and interviews and the researcher himself as the main instrument. The research findings show that farmers in Probolinggo Regency and Malang Regency, East Java Province have innovated and practised a dual agreement in the traditional Islamic financial system based on the fatwa of local ulama. The motive of the farmers to do the work is to avoid the practice of usury which is prohibited. The results showed that there were four traditional Islamic financial models practiced by farmers, namely: (1) the leasing model, (2) the buying and selling model "binding" with the usual profit sharing, (3) the buying and selling model "binding" with the profit-sharing half and (4) buying and selling model "binding" with profit-sharing.Keywords: Dual Agreement, Financing, Islamic Financial Model, views of ulama, farmers
SMEs’ Internationalization Strategy in Export Creative Industry: Case Study from Kendang Djembe Creators at Blitar, East Java, Indonesia Meldona Meldona; Sudarmiatin Sudarmiatin; Rosmiza Bidin
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.363

Abstract

This study aims to: (a) describe the internationalization strategy of SMEs in the export-oriented creative industry of Kendang Djembe, Blitar, (b) identify the strengths, weaknesses, opportunities and threaths of the internationalization process of the export-oriented creative industries of SMEs, especially in the Kendang Djembe industry in Blitar, East Java. Indonesia. The approach used in this study is a SWOT analysis with an internal-external matrix (IFAS & EFAS) to 4 SMEs, which are 10 key informants of exportir Kendang Djembe in Blitar. The results show that Kendang Djembe Creative Industry SMEs in Blitar have good strengths and opportunities in improving their international processes. Based on internal and external factors, these SMEs are in a growth position (in caution condition). Thus, the suitable internationalization strategy to be developed are the SO, ST, WO and WT strategy, that are: adding online marketing networks (or other collectors), diversifying products beyond the main product, optimizing the role of associations related to product delivery cooperation, improving technology skills through training or independently learning and lobbying the government regarding the ease of export policies conditions.
Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah Achmad Rizqullah; Meldona Meldona
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2692

Abstract

The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government. The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021. The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS. Research shows that PAD and DAU have a significant effect on economic growth. However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.
A, Setiadi The Effect Of Mudarabah And Musyarakah Financing On Profitability Through Non-Performing Finance (NPF) As An Intervening Variable In Sharia Commercial Banks Aldi Setiadi; Meldona Meldona; Nanik Wahyuni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8725

Abstract

The purpose of this study is to determine the impact of the non-performing financing (NPF) and mudharabah variable on profitability (ROA) in the context of banks that follow Islamic law. This type of research involves using quantitative data using the technique of data collection via purposive sampling, which is examined using the Smarpls 3 dataset. The study's main focus is on Sharia Commercial Banks' loan portfolio from 2016 to 2022. This study's analysis method employs the partial least squares (PLS) analysis. The study's findings indicate that investments in mudharabah hurt profitability and are not significant, while investments in musyarakah have a positive impact and are significant. While non-performing financing (NPF) has a negative impact and is significant when it comes to return on assets (ROA), margin financing (MF) has a positive impact and is not significant when it comes to ROA and uses NPF as an intervening variable. Keywords: Easyrabah, Musyarakah, NPF, ROA
Peran Inovasi Dalam Memediasi Pengaruh Karakteristik Dan Orientasi Kewirausahaan Terhadap Kinerja Farha Kamilatun Nuha Anwar; Meldona , Meldona; Yuliati, Yuliati; Adhitya Salman Alfarisyi; Zaeniko Saputra
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 3 (2023): IJHESS DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i3.642

Abstract

Micro, Small and Medium Enterprises (MSMEs) are strategically important in the Indonesian economic system. Entrepreneurs play an important role in managing business operations to achieve high performance. Performance is influenced by entrepreneurial characteristics and orientation mediated by innovation to achieve business success. This study aims to provide empirical evidence on the influence of entrepreneurial characteristics and orientation towards performance mediated by innovation at coffee shops in Malang City. This research is quantitative research using a questionnaire instrument conducted on a research sample of 145 members of the Malang Coffee Lovers Community. Data analysis was performed using PLS-SEM SmartPLS 3.2.9. The results showed that characteristics and entrepreneurial orientation have a significant positive effect on performance, and the innovation plays a role as mediator between characteristics and entrepreneurial orientation towards performance. The high performance in the coffee field could be achieved if MSME actors as entrepreneurs pay attention to their daily attitude characteristics, especially in terms of experience in quality coffee business management and its production, and also have an entrepreneurial orientation, especially by paying attention to the commitment to innovate so that they can produce coffee product innovations which then also have an impact on improving performance in the form of increasing optimal operating profits
Co-Authors Achmad Rizqullah Adhitya Salman Alfarisyi Ahmad Djalaluddin Aldi Setiadi Alian Jaha, Shinta Raqyh Amaliah, Churil Bastomi, Mohamad Doni Yusuf Bagaskara Eko Suprayitno Farha Kamilatun Nuha Anwar Hidayat, Safril Jamali, A Julaihah, Umi Lestari, Nimas Dewi Masyhuri Masyhuri Misbahul Munir Muhammad Djakfar Muhammad Djakfar Nanik Wahyuni Nanik Wahyuni ‎ Nur Asnawi Oria, Ehsanullah Pranata, Ahmad Adi Putri, Alifiyah Sindy Maretta Qanita, Ariza Riza, Ira Febriliana Dewi Rosmiza Bidin Rosyidah, Rihadatul Izza Sudarmiatin Sulis Rochayatun Ubaidillah, Muhammad Faiq Umrotul Khasanah Umrotul Khasanah Yuliati - Zaeniko Saputra Zelvi Rhizqa Prayudasari, Zelvi Rhizqa