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All Journal Journal on Education Jurnal Impresi Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) The Es Economics and Entrepreneurship The Eastasouth Management and Business PEDAMAS (Pengabdian Kepada Masyarakat) Gudang Jurnal Pengabdian Masyarakat The Eastasouth Journal of Social Science and Humanities Menulis: Jurnal Penelitian Nusantara Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Siti Masrohatin
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Akuntansi Syariah Pada Umkm Sektor Halal Di Kabupaten Banyuwangi Berdasarkan Temuan Bps Kabupaten Banyuwangi Tahun 2026 Muhammad Ramdani; Reza Adi Firmansyah; Siti Masrohatin
Gudang Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2026): GJPM - Juli
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v4i2.2285

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) sektor halal memiliki peran strategis dalam mendorong pertumbuhan ekonomi daerah, namun implementasi akuntansi syariah pada sebagian besar pelaku usaha masih belum optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM sektor halal di Kabupaten Banyuwangi dalam menerapkan akuntansi syariah melalui program sosialisasi, pelatihan, dan pendampingan. Metode yang digunakan adalah pendampingan partisipatif yang meliputi identifikasi permasalahan, analisis kebutuhan, pelaksanaan pelatihan, pendampingan penyusunan laporan keuangan, serta evaluasi. Hasil identifikasi terhadap 30 UMKM menunjukkan bahwa 80,0% pelaku usaha telah melakukan pencatatan transaksi, 60,0% telah memisahkan keuangan usaha dan pribadi, 50,0% mampu menyusun laporan laba rugi sederhana, 33,3% menyusun laporan posisi keuangan, 40,0% memahami konsep dasar akuntansi syariah, dan 53,3% mulai menerapkan prinsip syariah dalam pencatatan transaksi. Selain itu, 93,3% pelaku UMKM menyatakan membutuhkan pendampingan lanjutan. Kegiatan ini memberikan dampak positif terhadap peningkatan literasi akuntansi syariah serta kemampuan penyusunan laporan keuangan, sehingga diharapkan mampu mendukung tata kelola usaha yang lebih transparan, akuntabel, dan berkelanjutan pada UMKM sektor halal di Kabupaten Banyuwangi.
A Member Loyalty Model Based on Religiosity, Halal Awareness, Service Quality, and Customer Expectations: The Mediating Roles of Customer Satisfaction and Complaint Handling in Islamic Microfinance Institutions Muhammad Hasan Ulil Abror Al Rozi; Siti Masrohatin; Retna Anggitaningsih; Moehammad Fathorrazi
The Es Economics and Entrepreneurship Vol. 5 No. 01 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v5i01.1243

Abstract

This study develops a comprehensive loyalty model by integrating religiosity, halal awareness, service quality, customer expectations, customer satisfaction, and complaint handling within a single structural framework. This study employed a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The research was conducted at KSPPS BMT Nuansa Ummah, East Java, involving 260 members selected through quota sampling from 52 operational branches. Primary data were collected using structured questionnaires measured on a five-point Likert scale. The measurement model was evaluated through convergent validity, discriminant validity, composite reliability, and Cronbach's alpha, while the structural model was assessed using bootstrapping procedures to examine both direct and indirect relationships among variables. The findings reveal that service quality and customer expectations play significant roles in enhancing customer satisfaction and strengthening complaint handling, which subsequently contribute to member loyalty. Religiosity and halal awareness demonstrate different levels of influence within the proposed structural model. Furthermore, customer satisfaction and complaint handling function as important mediating variables that reinforce long-term loyalty. These findings provide practical insights for Islamic microfinance institutions in developing sustainable service strategies while maintaining compliance with Islamic values.
Co-Authors Adella Ika Ayu Safina Ani Surifah Danik Fitria Lestari Faikoh Faikoh Fauzan Fauzan Fitri Septianingrum Khamdan Rifa'i Ludita Cosa Arlian Moch. Chotib Moehammad Fathorrazi Muhammad Hasan Ulil Abror Al Rozi Muhammad Ramdani Nurdiana Holidah Nurul Setianingrum Qoriani, Hersa Farida Retna Anggitaningsih Reza Adi Firmansyah Rini Puji Astuti Rona Salsabila Saroh Riskiatin Sayyidatul Ilmiyah Silvia Kurnia Putri Silvina Dwike Setyawati ULFANIANATUL HASANAH Ulviatur Rohmah