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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 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 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 AmaNU: Jurnal Manajemen dan Ekonomi ENDLESS : International Journal of Future Studies International Journal of Technology and Education Research Jurnal Bisnis dan Kewirausahaan Jurnal Ragam Pengabdian Aksi Kita: Jurnal Pengabdian Kepada Masyarakat INUMIYA: Jurnal Ekonomi Pembangunan Arunika: Jurnal Pengabdian Masyarakat Khidmatan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Economics and Business Management Journal
Mutia Pamikatsih
Universitas Nahdlatul Ulama Al Ghazali Cilacap
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PELATIHAN INOVASI PUDING KENTANG UNTUK PENINGKATAN NILAI TAMBAH DAN PEMBERDAYAAN EKONOMI MASYARAKAT DUSUN MARONGAN Rofiqoh, Adzimatur; Latip, Abdul; Khusniyah, Minanda Hidayatul; Pamikatsih, Mutia
khidmatan Vol 5 No 2 (2025): Khidmatan
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/126heq08

Abstract

This community service program was implemented in Dusun Marongan, Sukomakmur Village, Magelang Regency, focusing on community empowerment through potato pudding innovation training. This intervention was designed to address the problem of low economic value derived from the abundant potato harvest, as the produce was primarily sold as raw material. The methodology employed was Participatory Action Research (PAR), actively involving the local women of Dusun Marongan through surveys, socialization, and intensive hands-on training accompaniment. The results demonstrate a significant increase in the participants' technical skills to process potatoes into high value-added food products. The program successfully created value-added on the local commodity and generated new business opportunities that support the diversification of income sources. Therefore, this innovation training is proven effective in empowering the community's economy and supporting village self-reliance through the optimal utilization of local agricultural potential.
Penelitian Akuntansi Islam di Negara-negara Mayoritas Muslim – Pemetaan Bibliometrik Tema, Penulis, dan Jurnal Judijanto, Loso; Mayndarto, Eko Cahyo; Respatiningsih, Inneke; Pamikatsih, Mutia; Sudarmanto, Eko
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3173

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan dan struktur intelektual penelitian akuntansi Islam di negara-negara mayoritas Muslim melalui pendekatan bibliometrik. Studi ini menganalisis artikel jurnal bereputasi yang diindeks Scopus dengan fokus pada tiga dimensi utama, yaitu evolusi tema penelitian, penulis dan jejaring kolaborasi, serta jurnal dan negara yang berperan dominan dalam pengembangan literatur. Analisis dilakukan menggunakan teknik science mapping yang meliputi co-occurrence keywords, co-authorship, density visualization, dan country collaboration. Hasil penelitian menunjukkan bahwa tema perbankan syariah (Islamic banks) mendominasi lanskap penelitian dan berfungsi sebagai simpul utama yang menghubungkan isu standar akuntansi, tata kelola, dan kinerja keuangan. Evolusi tema memperlihatkan pergeseran dari diskursus konseptual awal menuju isu-isu kontemporer seperti kepatuhan Syariah, akuntabilitas, dan kualitas pelaporan. Namun, topik sosial-keagamaan seperti akuntansi zakat, sektor publik Islam, dan peran Dewan Pengawas Syariah masih relatif kurang tereksplorasi. Dari sisi kolaborasi, penelitian ini menyoroti peran sentral Malaysia dan Indonesia sebagai pusat produktivitas, dengan United Kingdom sebagai penghubung global. Temuan ini memberikan kontribusi penting dalam memahami arah perkembangan riset akuntansi Islam serta membuka peluang penelitian lanjutan yang lebih inklusif, lintas sektor, dan berorientasi nilai.
Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Pamikatsih, Mutia; Astrina, Fenty; Kimsen, Kimsen; Raspati, Gunawan; Sudarmanto, Eko
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

Abstract

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.
Literature Review on Microfinance as an Instrument for Empowering The Economy of Low-Income Communities Sri Wahyuni Israfatin Bobihu; Rianda Hanis; Itsna Rahma Fitriani; Mutia Pamikatsih; Meiyanti Widyaningrum
Economics And Business Management Journal ( EBMJ ) Vol. 2 No. 01 (2025): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v2i01.443

Abstract

Microfinance is a crucial instrument in empowering the economy of low-income communities in Indonesia. This study aims to examine the effectiveness of microfinance in improving economic well-being, the challenges it faces, and the role of financial technology (fintech) in its development. The research employs a literature review method with descriptive analysis of various scholarly sources from 2019 to 2023. The findings indicate that microfinance contributes to increased access to capital, household income growth, financial inclusion, and women's empowerment. However, several challenges remain, including credit risk, low financial literacy, and dependence on external assistance. Fintech has enhanced accessibility and efficiency in microfinance services, yet it still faces regulatory and data security challenges. To enhance the effectiveness of microfinance, strategies such as improving financial literacy, strengthening regulations, diversifying funding sources, and utilizing digital technology are necessary. With the right policies, microfinance can continue to serve as a sustainable instrument for improving the economic well-being of low-income communities in Indonesia.
The Influence of Income and Knowledge on Customer Interest in Investing in Gold at PT. Pegadaian Sidareja Ma’rifatun Nisa; Hatta Setiabudhi; Mutia Pamikatsih
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2011

Abstract

This research aims to analysed the influence of income and knowledge on customers interest in investing in gold at PT Pegadaian Sidareja. Gold investment is a popular choice among people as a means of protecting asset values from inflation. However, customers interest in investing is not only influenced by economic factors, but also the knowledge that customers have regarding the benefits and risks of investing in gold. The method used in this research is quantitative with a survey approach. Data was collected through a questionnaire distributed to 84 customers of PT Pegadaian Sidareja. Data analysis was carried out using multiple linear regression to test the influence of income and knowledge variables on investment interest. The research results show that income has a negative effect on customers interest in investing in gold. Meanwhile, knowledge about gold investment has a positive and significant effect on customer interest. Thus, both income and knowledge are important factors that influence customers decisions to invest in gold at PT Pegadaian Sidareja. It is hoped that this research will provide benefits for PT Pegadaian in improving its marketing strategy, especially by emphasizing the importance of investment education to customers to increase interest in investing in gold
Adoption of Islamic Rural Banks in Indonesia: The Role of Brand Personality and Religiosity Purwanto, Purwanto; Dasuki, Ali Ibrahim; Pamikatsih, Mutia
Shirkah: Journal of Economics and Business Vol. 10 No. 3 (2025)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i3.913

Abstract

Islamic Rural Banks (henceforth BPRS) represent a rapidly expanding segment of the Islamic banking industry in Indonesia, marked by increasing adoption of their financial products. While customer religiosity is often assumed to be a key determinant of Islamic banking adoption, its influence is not always direct and may operate through more complex mechanisms, such as banks’ brand personality. Accordingly, this study examines the mediating role of Islamic banks’ brand personality in the relationship between customer religiosity and the adoption of BPRS products. Using a quantitative approach, survey data were collected from 400 BPRS customers across seven provinces in Indonesia. Respondents were selected using a non-probability sampling technique, with the sample size determined by the Slovin formula to ensure representativeness at a 5% margin of error. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that brand personality has a positive and significant effect on the adoption of BPRS products, whereas religiosity does not exert a significant direct influence. Importantly, brand personality is found to mediate the relationship between religiosity and product adoption. These findings suggest that developing a strong and distinctive brand personality is strategically crucial for Islamic rural banks, enabling them to translate customers’ inherent religiosity into actual service adoption beyond purely ideological appeals.
Financial Risk Management Impact on Islamic Bank Performance Mediated by Earnings Quality Moderated Governance Literacy Heni Purwantini; Victor Prasetya; Mutia Pamikatsih; Muhammad Shahid Khan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3644

Abstract

This study examines the influence of financial risk management on the performance of Islamic banks with earnings quality as a mediating factor and governance literacy as a moderating factor. The research is grounded on the phenomenon whereby the need for financial management and accounting integration for explaining the sustainable performance of Islamic banking institutions is high. A quantitative approach was utilized whereby primary data were collected from Islamic commercial banks and Islamic rural banks throughout the archipelago of Indonesia. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the direct and indirect relationships of the variables. The study established that financial risk management positively and significantly influences the performance of Islamic banks. Moreover, it was established that financial risk management and performance relationship is positively and significantly mediated by earnings quality, indicating that with better financial reporting quality, performance is enhanced as a result of effective risk management. However, governance literacy does not significantly moderate the relationship between financial risk management and performance. The results imply that the quality of internal financial control systems and the accounting system is more critical to driving performance than governance knowledge. The research adds to the body of knowledge by advancing risk management theory by incorporating accounting-based mechanisms, providing empirical feedback to bank managers and regulators aiming to reinforce the financial sustainability of Islamic banking institutions.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Sudarmanto, Eko; Saleha, Dwi; Barus, Irwan Irawadi; Mubarok, Ahmad Zaki; Pamikatsih, Mutia
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
Optimalisasi Pemanfaatan Media Sosial, Penerapan Aplikasi Padi UMKM dan Digital Marketing sebagai Upaya untuk Meningkatkan Kemandirian dan Kemajuan UMKM di Kabupaten Cilacap Hakim Hakim; Ramat Alhakim; Mutia Pamikatsih; Elok Ainur Latif; Suwono Suwono; Dina Prasetyaningrum; Anisa Rizky Wiranegara
Jurnal Ragam Pengabdian Vol. 1 No. 3 (2024): September-Desember "Implementation of Social Service Programs to Increase Commu
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/9w2cr164

Abstract

Tujuan program pengabdian melakukan pemberdayaan dan pendampingan kepada pelaku usaha, metode pelaksanaan pengabdian dilakukan secara terstruktur dan sistematis mulai dari proses perencanaan sampai dengan implementasi program kegiatan, luaran yang dihasilkan dari kegiatan program ini secara garis besar dapat simpulkan bahwa ada beberapa perubahan dari aspek yang dihasilkan, seperti 1) optimaliasi penggunaan media sosial yang sudah mulai diterapkan sebagai upaya untuk menciptakan brand identity melalui penggunaan Wahatsapp Business, Instagram Ads, Facebook Ads dan Tiktok  2) UMKM sudah melakukan on boarding malalui PADI UMKM, dimana platform digital ini merupakan bentukan dari BUMN yang memiliki potensi pasar sangat besar untuk dikembangkan 3) UMKM sudah memanfaatkan digital marketing seperti marketplace tokopeda, grabfood, shopee dan bermitra dengan perusahaan agregator untuk melakukan eskpansi pasar lebih luas. Penggunaan digital marekting membawa perubahan sangat besar bagi pelaku usaha, UMKM langsung terhubung melalui ekosistem digital sehingga memberikan dampak positif dalam jangka panjang, dengan pengggunaan teknologi juga secara tidak langsung mampu menciptkan lingkungan yang stabil bagi kemajuan dan kemandirian UMKM. Program baik ini perlu mendapatkan dukungan dan support dari pihak terkait dalam hal ini OPD kabupaten Cilacap, untuk bisa melanjutkan porgam ini dalam jangka panjang sehingga akan lebih banyak UMKM menerima manfaat dengan adanya kehadiran program yang PRO terhadap pemberdayaan UMKM.
Pengaruh Kompetensi Sumber Daya Manusia, Literasi Keuangan, dan Teknologi Media Sosial Terhadap Kinerja UMKM di Rawa Bendungan Cilacap Ibnu Detri Kurniawan; M. Rijal Pemungkas; Mutia Pamikatsih; Hakim Hakim
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/td9a6e14

Abstract

This study aims to analyze the influence of Human Resource Competence, Financial Literacy, and Social Media Technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Rawa Bendungan, Cilacap. The background of this research is based on the importance of improving MSME performance as one of the driving sectors of the community's economy, which is influenced by the quality of human resources, financial management capabilities, and the utilization of digital technology in business activities.This study employed a quantitative approach using a survey method. The population consisted of MSME actors in Rawa Bendungan, Cilacap, with a sample of 85 respondents determined using a specific sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis, including t-tests, F-tests, and the coefficient of determination (R²).The results show that partially and simultaneously, Human Resource Competence (X1), Financial Literacy (X2), and Social Media Technology (X3) have a positive and significant effect on MSME performance. The coefficient of determination (R²) is 76%, indicating that the independent variables explain 76% of the variation in MSME performance. The research model demonstrates that the three independent variables adequately explain the performance of MSMEs. Based on these findings, it is recommended that MSME actors continuously improve their competencies, enhance financial management practices, and optimize the use of social media technology to increase competitiveness and business sustainability. The government and related stakeholders are also expected to provide support through training programs, mentoring, and facilitation of access to financing.  
Co-Authors Abdul Latip, Abdul Ahmad Zaki Mubarok, Ahmad Zaki Ahmed, Ishfaq Alhakim, Rahmat Andrianingsih Ani Nuraini Anisa Rizky Wiranegara Avid Leonardo Sari Bachrian Rizqi Primaguna Bagus Setya Rintyarna Barus, Irwan Irawadi Cahyaningsih, Regita Cahyaningsih Dasuki, Ali Ibrahim Dede Suleman Dina Prasetyaningrum Elok Ainur Latif Endang Fatmawati Endrik Andika Febriyanti, Elina Fenty Astrina Ginting, Yanti Mayasari Hakim Hakim Hakim Hasan Muzaki Hasibuan, Reza Rahmadi Hatta Setiabudhi Heni Purwantini Ibnu Detri Kurniawan Indra Surya Permana Iswahyuni, Anisha Dian Itsna Rahma Fitriani Judijanto, Loso Khusniyah, Minanda Hidayatul KIMSEN, KIMSEN Lukman Hakim M. Rijal Pemungkas Mayndarto, Eko Cahyo Ma’rifatun Nisa Meiyanti Widyaningrum Muhamad Rijal Pamungkas Muhammad Shahid Khan Neti Endang Wahyuni Norma Eralita Purwanto, Purwanto Rahayu, Kharisma Dwi Ramadanika, Arista Ramat Alhakim Ramat Alhakim Raspati, Gunawan Respatiningsih, Inneke Rianda Hanis Rofiqoh, Adzimatur Ruslina Baeti Sa'diyah, Kholifatus sabil sabil, sabil Saleha, Dwi Setya Permana Sutisna Soolany, Christian Sopi Siti Sopiah Sri Wahyuni Israfatin Bobihu Sudarmanto, Eko SUWONO Suwono Suwono Syafi’ah Syafi’i, Muhammad Agung Syahputri, Nisrina Anggi Taufiequrahman, Gus Tekat Sukomardojo Tuti Dharmawati Victor Prasetya Wijayanti, Lumastari Ajeng Yudi Agus Setiawan Yuli Amelianti Yulian Arpianto Zuliko, Atmah