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URGENSI PRODUK MAMIN UMKM BERSERTIFIKAT DAN BERLABEL HALAL DI KOTA MATARAM Armiani Armiani; Dwi Arini Nursansiwi; Surahman Hidayat; Syaiful Amri; Topan Siswanto; Sopian Saori
Valid Jurnal Pengabdian Vol 1 No 1 (2022)
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1002.969 KB)

Abstract

Produk bersertifikat dan berlabel halal memiliki market yang sangat menjanjikan dikarenakan Indonesia merupakan mayoritas penduduk muslim terbesar di dunia. Sehingga para pelaku UMKM wajib memiliki dan memproduksi produk yang bersertifikat dan berlabel halal. Program PkM menawarkan dan memberikan solusi untuk para pelaku UMKM agar dapat lebih cepat memiliki sertifikat dan berlabel halal pada produknya. PkM ini dengan menggunakan pendekatan community development agar program yang dilakukan secara sistematis, terencana dan terarah untuk membantu dan memberikan solusi yang dihadapi oleh para stakeholders. Program PkM dilakukan pada bulan mei-juni 2022. Hasil kegiatan program PkM menunjukkan bahwa tingkat pemahaman dan kesadaran untuk memiliki sertifikat halal pada produk yang diproduksinya, serta dapat menggukan label halal pada produknya guna untuk perkembangan dan keberlanjutan bisnisnya
Financial Management of Fauziah Yarsi Mataram Integrated Islamic Elementary School from a Sharia Perspective Ramlah Budiarti; Armiani Armiani; Baiq Reinelda Tri Yunarni
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.412

Abstract

This study aims to identify the accountability and transparency of sharia financial management in non-profit organizations, especially SD IT Yarsi Mataram, so that the implementation of financial management can be carried out in accordance with sharia principles. This study is a literature study, where relevant solutions to the conditions that occur at SD IT Yarsi Mataram are compiled based on relevant references that can be collected. Accountability and transparency of financial management have specifically been explained in Surah Al Baqarah Verse 282. Accountability in Islam is closely related to Amanah. And the transparency of financial management will affect the level of management accountability to stakeholders. SD IT Yarsi Mataram in recent years has not been transparent about financial management. The lack of transparency efforts in the allocation of funds obtained from student guardians as stakeholders and school committee bodies, has the potential to reduce the level of accountability of financial management. This minimal transparency and low level of accountability can trigger turmoil and distrust of stakeholders over the performance of school management. By conducting financial management transparency as part of accountability to stakeholders, it will increase trust and assessment of school management performance.
Corporate Social Responsibility (CSR) Disclosure Behavior in the Global Business Sector Nandyta Frismaya Putri; Armiani Armiani
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.413

Abstract

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.
How Artificial Intelligence Has Impacted Accounting: A Systematic Literature Review Rika Apriana; Armiani Armiani
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.416

Abstract

This article demonstrates the broad and deep integration between artificial intelligence technology and accounting. It presents the results of a literature review of various scientific articles on artificial intelligence and accounting. This review uses various international article sources to reach more widely about artificial intelligence in accounting. Artificial intelligence comes with various novelties. Where the novelty of this intelligence will have a positive or negative impact and provide challenges and opportunities in accounting for both academics, practitioners, and policymakers.