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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Journal of Dedicators Community Sketsa Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Almana : Jurnal Manajemen dan Bisnis Jurnal Mantik Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Mitra Mahajana: Jurnal Pengabdian Masyarakat Journal of Agricultural Socio-Economics (JASE) International Journal of Science and Society (IJSOC) EKONOMIKA45 eCo-Fin Ijtimā`iyya: Journal of Muslim Society Research LEBAH ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Mamangan Social Science Journal The Es Accounting and Finance Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Abdimas Indonesia Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Economic, Management and Entrepreneurship West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Rona Teknik Pertanian Jurnal Akuntansi Neraca International Conference on Islamic Economic Jurnal Pengabdian Masyarakat dan Riset Pendidikan AmaNU: Jurnal Manajemen dan Ekonomi Sharia Economic and Management Business Journal (SEMBJ) Ta'amul: Journal of Islamic Economics ENDLESS : International Journal of Future Studies International Journal of Technology and Education Research Jurnal Bisnis dan Kewirausahaan Jurnal Ragam Pengabdian Jurnal At-Tadbir: Media Hukum dan Pendidikan Aksi Kita: Jurnal Pengabdian Kepada Masyarakat INUMIYA: Jurnal Ekonomi Pembangunan Jurnal Pengabdian Pada Masyarakat IPTEKS Arunika: Jurnal Pengabdian Masyarakat Khidmatan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Economics and Business Management Journal Indonesian Journal of Management & Islamic Business
Mutia Pamikatsih
Universitas Nahdlatul Ulama Al Ghazali Cilacap
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Analisis Faktor-Faktor yang mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia Hatta Setiabudhi; Mutia Pamikatsih
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4184

Abstract

Akuntansi SDM merupakan suatu proses pengindentifikasian dan pengukuran mengenai data dari sumber darya manusia serta memberikan komunikasi atas informasi mengenai data ini ke pihak-pihak yang memiliki kepentingan. Akuntansi Sumber Daya Manusia juga dinilai berdampak terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Profitabilitas, Umur perusahaan , ukuran dewan komisaris serta Gender terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Penelitian ini dilakukan pada perusahaan perbankan go public periode 2020. Analisis regresi jenis berganda merupakan teknik didalam analisis data pada penelitian ini. Penelitian menunjukkan hasil bahwa ukuran perusahaan, Profitabilitas, ukuran dewan komisaris dan Gender tidak memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Umur perusahaan  memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada  perbankan di Indonesia.
Pengembangan SDM BUMDES Sebagai Penggerak Ekonomi Desa Bunton di Kecamatan Adipala Kabupaten Cilacap Elok Ainur Latif; Mutia Pamikatsih; Rahmat AlHakim
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 5 (2023): September : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i5.32

Abstract

To develop villages, the government gives direct authority to villages to manage their areas independently, one of which is through economic institutions in the village, namely Village-Owned Enterprises (BUMDes). Bunton Village is one of the Adipala District villages with BUMDES in the growing status category. The main obstacle found in BUMDES in Bunton Village is that every work activity needs to be properly administered. Apart from that, BUMDes Bunton has yet to be able to optimize the marketing of its tourism business units. The activities carried out include two things, namely classical assistance and special assistance to BUMDES members in Bunton Village in overcoming the two problems above. The result of this activity is additional knowledge for BUMDes managers regarding Human Resources development.
Pengaruh Mudharabah, Murabahah, Dan Musyarakah Terhadap Profitabilitas (Studi PT BPRS Bumi Artha Sampang Periode 2015-2022) Syafi’i, Muhammad Agung; Setiabudhi, Hatta; Pamikatsih, Mutia
Jurnal Akuntansi Neraca Vol. 1 No. 4 (2024): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i4.20

Abstract

PT BPRS Bumi Artha Sampang merupakan lembaga keuangan yang berdiri dengan prinsip islam atau syariah yang berorientasi pada masyarakat tingkat desa atau kecamatan. Penelitian ini merupakan penelitian kuantitatif, dengan populasi laporan keuangan yang dipublikasikan oleh BPRS Bumi Artha Sampang dan sampel yaitu laporan keuangan triwulanan dari tahun 2015-2022 yang berjumlah 32 laporan. Sumber data menggunakan data primer dengan analisis data yaitu uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa: 1) Mudharabah tidak berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,193 berada diatas 0,05. 2) Murabahah berpengaruh secara negatif terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,022 berada dibawah 0,05. 3) Musyarakah tidak berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,497 berada diatas 0,05. 4) Mudharabah, Murabahah, Musyarakah berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil pengujian koefisien determinasi R2 sebesar 0,190 = 19%. Dengan demikian variabel mudharabah, murabahah, musyarakah secara simultan mempengaruhi profitabilitas sebesar 19% dan untuk sisanya dipengaruhi oleh faktor lain yang tidak dibahas di penelitian ini
Membangun Ekuitas Merek yang Kuat: Mengeksplorasi Interaksi antara Persepsi Merek dan Kepuasan Nasabah Bank Syariah Indonesia Hasibuan, Reza Rahmadi; Suleman, Dede; Ginting, Yanti Mayasari; Permana, Indra Surya; Mutia Pamikatsih
Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Vol. 8 No. 2 (2023): PEKOBIS
Publisher : Program Studi Pendidikan Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pekobis.v8i2.P139-154.33589

Abstract

Tujuan penelitian ini adalah untuk mengetahui hubungan antara citra merek suatu perusahaan dengan tingkat kepuasan yang dialami nasabahnya dari sudut pandang Bank Syariah Indonesia. Diharapkan dengan melakukan penelitian ini, BSI dan lembaga keuangan Islam lainnya akan memperoleh wawasan berharga tentang bagaimana mengembangkan cara yang efektif untuk membangun ekuitas merek yang stabil melalui kontak yang menguntungkan dan konsisten dengan pelanggan mereka. Dalam penelitian khusus ini total partisipan berjumlah seratus orang dan data dianalisis menggunakan regresi linier berganda. Berdasarkan temuan ini, tidak ada hubungan yang signifikan secara statistik antara kesadaran akan suatu merek dan kepuasan. Persepsi pelanggan terhadap kualitas produk memiliki pengaruh yang signifikan terhadap seberapa senang mereka dengan pembelian tersebut. Tidak ada korelasi yang dapat didukung oleh bukti statistik antara kepentingan emosional dan tingkat kebahagiaan. Tidak ada hubungan yang signifikan secara statistik antara perasaan pelanggan terhadap suatu merek dan tingkat kepuasan mereka. Proses menjadi diri sendiri sebagai individu mempunyai dampak besar terhadap tingkat kebahagiaan dan kepuasan hidup seseorang.
Kerajinan Menganyam Lidi Nipah Menjadi Piring Sebagai Upaya Meningkatkan Ekonomi Dan Produktivitas Ibu – Ibu PKK di Dusun Motean Desa Ujungalang Kecamatan Kampung Laut Rahmat Alhakim; Mutia Pamikatsih; Elok Ainur Latif; Andrianingsih
jurnal ABDIMAS Indonesia Vol. 2 No. 2 (2024): Juni : Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v2i2.1694

Abstract

Ujungalang Village is a lagoon island located in Segara Anakan. Because of this geographical condition, Ujungalang Village has different types of plants from those on the mainland. One of the plants that grow in Ujungalang Village is the Nipah tree. In Ujungalang Village, especially Motean Hamlet, nipah sales are limited to dried nipah without any processing. The processing of nipah sticks is not maximized, making the selling price of nipah sticks low. Therefore, training activities on nipah stick weaving were carried out as an effort to improve the economy and productivity of PKK women in Motean Hamlet, Ujungalang Village. The service activities consisted of the preparation stage and the practice stage. The evaluation results of the service activity showed an increase in the level of knowledge of the Ujungalang Village community about the importance of processing nipah sticks. Not only the community, the Ujungalang village also responded positively to this training activity. The results of this plate-making training activity from nipah sticks have a very positive impact on introducing the potential of nipah sticks and their economic value to support the productivity of PKK women in Ujungalang Village.
Financial Performance of Islamic Banking in Indonesia with The Maqashid Syariah Index Approach Pamikatsih, Mutia; Syahputri, Nisrina Anggi; Setiabudhi, Hatta; Sa'diyah, Kholifatus
Ijtimā iyya Journal of Muslim Society Research Vol. 9 No. 1 (2024)
Publisher : Postgraduate, State Islamic University Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ijtimaiyya.v9i1.10252

Abstract

Banking performance is measured using financial ratios. However, for Islamic banking, it is much more complex compared to conventional banking. It's not just about testing profitability levels; it's more about compliance with Islamic principles, namely Maqashid Shariah. This makes the products and performance evaluation of Islamic banking distinct from conventional banking. The purpose of this research is to assess the financial performance of Islamic Commercial Banks in Indonesia using the Maqashid Shariah Index approach for the period 2017-2019. This research is classified as descriptive quantitative research. The objects of the study are Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), Bank Tabungan Pensiun Nasional (BTPN Syariah), and Bank Aceh Syariah (BAS). The research method used the Maqashid Shariah Index analysis technique. The data used are secondary data in the form of annual reports from 2017-2019 obtained from the official websites of each bank. The research results indicate that the financial performance of Islamic Commercial Banks (BUS) using the Maqashid Shariah Index for the period 2017-2019 is as follows: Bank Syariah Mandiri (BSM) achieved the highest ranking with an index value of 0.273841 or 27.38%. The second rank is held by Bank Muamalat with an index value of 0.267941 or 26.79%. The third rank is obtained by Bank Aceh Syariah with an index value of 0.260473 or 26.047%, and BTPN Syariah has the lowest ranking with an index value of 0.1735705 or 17.35%.
Planning Management: Bunton Village Owned Enterprises (BUMDES) Adipala District Cilacap District Elok Ainur Latif; Mutia Pamikatsih; Rahmat AlHakim
Jurnal Ilmu Sosial Mamangan Vol 12, No 1 (2023): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i1.7484

Abstract

BUMDes is one method that can be utilized by villages in managing the potential or economic activities produced by their villages. Bunton is one of the villages in Adipala District, Cilacap Regency which also has an active BUMDes in its activities. The aim of this research is to determine management patterns, especially regarding the planning function implemented by BUMDes in Bunton Village. The reason for choosing BUMDes in this village is because based on initial observations from research, it shows that Bunton Village has BUMDes income which tends to increase every year compared to other villages in the same sub-district. The income received by BUMDes Bunton comes from the permanent business units which it successfully manages. Through this research, it is hoped that the management planning pattern implemented by BUMDes in Bunton Village can become a model BUMDes or inspiration for surrounding BUMDes so that together they are able to optimize the village's potential. In this way, the income received by each other BUMDes can also increase. By increasing BUMDes income, it is hoped that the economic welfare of local residents can also increase. The method used in this research uses a qualitative approach with the analysis techniques used are observation, documentation and interviews with related parties. The research results show that management planning in BUMDes Bunton is very interesting. Apart from the fact that BUMDes optimizes tourism business units in its management, BUMDes can also carefully see big opportunities by collaborating with PLTUs which are still in the same village as BUMDes itself. BUMDes collaboration with PLTU is through procurement of goods and services provided by BUMDes to PLTU and participating in various projects run by PLTU. This means that as long as the PLTU is still operating in the area, BUMDEs Bunton will also still benefit from this collaboration .
The Impact of Human Resource Management on Financial Performance: A Case Study in the Manufacturing Industry Reza Rahmadi Hasibuan; Sabil, Sabil; Mutia Pamikatsih; Elok Ainur Latif
International Journal of Technology and Education Research Vol. 2 No. 01 (2024): January - March, International Journal of Technology and Education Research(IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i01.1048

Abstract

The management of human resources (HR) is a crucial aspect that significantly contributes to the financial performance of a company, especially in the manufacturing industry. This industry, characterized by its labor-intensive and technology-driven nature, requires effective HR management to optimize productivity and operational efficiency. This study aims to assess how various HRM practices, such as recruitment, training, development, and employee retention, influence financial performance. This type of research uses a quantitative approach. This research will investigate the effect of human resource management on financial performance using numerical calculations, so that the data collected will be in the form of numbers (score, ranking, frequency). This data will be analyzed using statistics to answer certain questions or hypotheses, making it a quantitative study. The research subjects were employees of manufacturing companies, with a population of 120 people. The sample is part of the population that is the research subject. From the results of the calculations above, it can be explained that human resource management has a significant and positive effect on financial performance. This can be seen from the calculated significant value of 0.000 which is smaller than the alpha value of 0.05.
ANALISIS KESEHATAN KEUANGAN USAHA KECIL DAN MENENGAH (UKM) BATIK SELOKA ADIPALA KECAMATAN ADIPALA KABUPATEN CILACAP Mutia Pamikatsih
INUMIYA: Jurnal Ekonomi Pembangunan Vol. 1 No. 2 (2022)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/inu.v1i2.203

Abstract

Small and Medium Enterprises (SMEs) in the industrial era 4.0 are increasingly widespread and require creation and creativity to support competitiveness in the market, industrial and local wisdom sectors. Many Small and Medium Enterprises (SMEs) in the modern era like today are increasingly flocking to compete in creating their works. In line with the many cultures that are owned by the Indonesian state, such as dance arts, music arts, sculptural arts, written batik arts. However, in reality, there are many arts in Indonesia that are often imitated by other countries. The purpose of writing this assignment is to find out how the financial management of UKM Batik Seloka is. The main problem that is the focus of the development of Seloka Batik SMEs in Adipala Village is regarding financial management. Financial governance in most SMEs still uses a manual system without the help of a computer. There are several Batik SMEs that use computers but most still use manuals.
Fintech and E-Commerce: Catalysts for Digital MSME Growth in Indonesia Andika, Endrik; Rahayu, Kharisma Dwi; Pamikatsih, Mutia
Journal of Economic, Management and Entrepreneurship Vol. 3 No. 2 (2025)
Publisher : CV. Satria Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61502/jemes.v3.i2.140

Abstract

This study aims to analyze the role of fintech and e-commerce as catalysts in driving the digital transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, and to identify the key factors influencing digital technology adoption among MSME actors. Employing a mixed-method approach, the research surveyed 450 MSME operators across five provinces (West Java, Central Java, East Java, North Sumatra, and South Sulawesi) who have adopted digital platforms, complemented by in-depth interviews with 25 key informants. Data were collected over six months (March–August 2024) using structured questionnaires and interview guides. Quantitative analysis employed Structural Equation Modeling (SEM), while qualitative insights were examined through thematic analysis. The findings reveal that fintech adoption has improved MSMEs' access to financing by 67%, while e-commerce utilization has expanded market reach by 340%. Major adoption factors include ease of use (β=0.45), technological support (β=0.38), and digital literacy (β=0.33). Both fintech and e-commerce serve as significant catalysts for the digital transformation of Indonesian MSMEs. This study offers a roadmap for policymakers and stakeholders to strengthen a digital ecosystem that fosters sustainable MSME growth.
Co-Authors Abdul Karim Abdul Latip, Abdul Ahmad Zaki Mubarok Alfit Budi Prasetyo Alhakim, Rahmat Ali Ibrahim Dasuki Andhi Johan Suzana Andrianingsih Ani Nuraini Anisa Rizky Wiranegara Arista Ramadanika Avid Leonardo Sari Bachrian Rizqi Primaguna Bagus Setya Rintyarna Baidawi Arrohman Bulkini Sasu Cahyaningsih, Regita Cahyaningsih Damar Jati Dede Suleman Dian Safitri Pantja Koesoemasari Dina Prasetyaningrum Dodih Suhardih Dwi Saleha Eko Sudarmanto Eko Sudarmanto Elok Ainur Latif Elok Ainur Latif Endang Fatmawati Endang Puji Lestari Endrik Andika Fadilla Muhammad Mahdi Febriyanti, Elina Fenty Astrina Gawik Setiawan Ginting, Yanti Mayasari Gunawan Raspati Hakim Hakim Hakim Hakim Hakim Hakim Hanum Fadilah Ismet Hasan Muzaki Hasibuan, Reza Rahmadi Hatta Setiabudhi Heru Cahyo Ibnu Detri Kurniawan Ilham Maulana Putra Indra Surya Permana Irwan Irawadi Barus Ishfaq Ahmed Iswahyuni, Anisha Dian Itsna Rahma Fitriani Jodang Setia Adi Anista R Junet Kaswoto Khusniyah, Minanda Hidayatul Kimsen Kimsen Loso Judijanto Lukman Hakim M Adhitya Wardhana M. Rijal Pemungkas Mayndarto, Eko Cahyo Ma’rifatun Nisa Meiyanti Widyaningrum Moh. Irfan Surya Solehudin Muhamad Fuji Hakiki Muhamad Rijal Pamungkas Muhammad Dini Syauqi Al-Madani Muhammad Shahid Khan Nashirotun Nisa Nurharjanti Neti Endang Wahyuni Norma Eralita Noviati Aning Rizki Mustika Sari Opik Taupik Purnomo, Sodik Dwi Purwantini, Heni Purwanto Puti Khairani Rijadi R Suhaimi R Suhaimi Rahayu, Kharisma Dwi Ramat Alhakim Ramat Alhakim Regita Cahyaningsih Respatiningsih, Inneke Rianda Hanis Rofiqoh, Adzimatur Rosalina Anindia Sari Kartika Ruslina Baeti Sa'diyah, Kholifatus sabil sabil, sabil Setya Permana Sutisna Soolany, Christian Sopi Siti Sopiah Sri Fatimah Rahmatillah Sri Wahyuni Israfatin Bobihu SUWONO Syafa Khoirur Rizal Syafi’ah Syafi’i, Muhammad Agung Syahputri, Nisrina Anggi Syaiful Anam Taufiequrahman, Gus Tekat Sukomardojo Toto Sugihyanto Tri Esti Masita Tuti Dharmawati Victor Prasetya Wijayanti, Lumastari Ajeng Yessi Fitriyanti Yudi Agus Setiawan Yuli Amelianti Yulian Arpianto Zuliko, Atmah