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All Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Ekonomi Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Business Application Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Islamic Social Business: The Role of al-Qardul Hasan in Empowering Vulnerable Micro-Enterprises through Bankziska Santoso, Adi; Ristianawati, Yuyun; Hartono, Sri; Farman, Fanji; Nusuki, Ina
Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Alumni dan Santri Mahyajatul Qurro'

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53754/19sqjj52

Abstract

This study examines the development and implementation of Islamic financial institutions based on Al-Qardul Hasan, specifically through the Bankziska model, in the context of empowering micro, small, and medium enterprises (MSMEs). The phenomenon underlying this research is the high dependence of MSMEs on loan sharks who provide high-interest loans, especially in traditional markets, rural areas, and poor urban areas. In addition, the difficulty of accessing finance from conventional and Islamic banks further exacerbates the economic conditions of MSMEs. The Bankziska concept offers an alternative solution by providing loans without interest, without administrative fees, without fines, and collateral. Bankziska utilizes zakat, infaq, shodaqoh, and other social and religious funds to support MSMEs. The main objective of this concept is to realize a prosperous and just society (Baldatun thayyibatun wa rabbun ghafur). The research method used is qualitative with a case study approach. The research results indicate that the Bankziska concept can serve as an alternative model for empowering MSMEs based on Sharia principles, reducing dependence on loan sharks, and increasing financial access for MSMEs. Implications of this research include the development of a more inclusive and sustainable Sharia financial business model.
Implementation of Effective Financial Management Principles in Food Sector MSMEs in Baginda Village to Increase Competitiveness FARMAN, FANJI
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 1 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i1.43

Abstract

This study aims to identify simple yet effective financial management practices for food-based MSMEs in Baginda Village, South Usmedang District, Sumedang Regency, using Microsoft Excel. MSMEs in this village often face challenges in managing their business finances, particularly in recording transactions, managing cash flow, and planning a structured budget. This study used a qualitative approach with data collection techniques including in-depth interviews, participant observation, and financial management training using Microsoft Excel. The results showed that before participating in the training, most MSME owners in Baginda Village had not separated their personal and business finances, making it difficult to monitor their business's financial performance. After participating in the training, which taught them how to use Microsoft Excel to create cash books, record income and expenses, and prepare monthly and annual budgets, MSME owners reported improved ability to record transactions and monitor cash flow in a more organized manner. 90% of training participants felt more confident in managing their business finances. However, challenges persist, such as limited basic accounting knowledge and a lack of skills in using advanced Excel features. Thirty percent of participants expressed difficulty using Microsoft Excel for more complex financial analysis. Therefore, it is recommended to provide further training on financial statement analysis and improve technological infrastructure in villages. This research makes a significant contribution to developing the financial capacity of MSMEs in rural areas, particularly in increasing competitiveness through more efficient and transparent financial management.
Technology-Based Accounting Information System To Support The Development Of Food Sector SMES Fanji Farman; Nusuki, Ina; Fajriati, Novy
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi berbasis teknologi dalam pengelolaan laporan keuangan UMKM sektor makanan di Kota Bandung, khususnya bagi anggota Paguyuban I’m Food Creator Community (IFCC). Banyak pelaku UMKM yang masih menggunakan pencatatan manual dan mencampurkan keuangan pribadi dengan usaha, sehingga sulit untuk mengevaluasi kinerja dan mengambil keputusan strategis. Program pengabdian ini menggunakan metode pelatihan dan sosialisasi mengenai pentingnya akuntansi serta penggunaan aplikasi SIAPIK yang dikembangkan oleh Bank Indonesia. Aplikasi ini dirancang untuk membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi berbasis teknologi ini meningkatkan efisiensi pengelolaan keuangan, memperbaiki transparansi laporan, serta meningkatkan pemahaman pelaku UMKM tentang pentingnya laporan keuangan yang akurat. Sebagian besar peserta merasa lebih percaya diri dalam mengelola keuangan usaha mereka dan lebih siap mengakses sumber permodalan. Program ini juga berkontribusi pada peningkatan literasi keuangan, yang mendukung keberlanjutan dan pertumbuhan UMKM di sektor makanan. Diharapkan, penerapan teknologi ini dapat mempercepat transformasi UMKM menuju pengelolaan keuangan yang lebih modern dan efisien.
ANALYSIS OPTIMALIZATION OF BPHTB TAX POLICY TO BOOST LOCAL REVENUE Farman, Fanji; Erpi Rahman; Fahrul Alam Masruri; Maman Nurochman
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18489

Abstract

This study examines the challenges in managing the Land and Building Rights Acquisition Fee (BPHTB) tax in Sumedang Regency, with a focus on improving the accuracy of target setting and enhancing administrative efficiency. The research aims to evaluate the BPHTB target-setting system and revenue realization, providing policy recommendations to improve effectiveness and transparency. Using a qualitative descriptive approach, data were gathered through literature reviews, interviews with key stakeholders such as the BPD and PPAT, and observations of current practices. The results indicate that BPHTB targets often fail to align with actual economic conditions due to inaccurate data and the limited application of relevant indicators, which hinders optimal revenue generation. The study suggests revising BPHTB rates and Non-Tax Object Selling Price thresholds based on economic growth benchmarks, adopting a data-driven planning system, and strengthening coordination among BPN, PPAT, and BPD. Proposed incentives and enhanced capacity for tax administration are expected to increase taxpayer compliance and optimize revenue collection. This research highlights the importance of improving target-setting processes and tax administration to enhance fiscal sustainability in Sumedang Regency.
Co-Authors Adi Santoso Adinegara, Ahmad Andy Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan ANDY ADINEGARA, AHMAD Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Dwi Wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Lisna Lisnawati Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Nurochman, Maman Nusuki, Ina Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Ristianawati, Yuyun Rostianna, Sherlina Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie