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All Journal IQTISHODUNA Journal of Education and Learning (EduLearn) JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Aktual Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Sustainable Community Service Adpebi International Journal of Multidisciplinary Sciences Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service
Fadia Zen
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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DIGITALIZATION OF FINANCIAL MANAGEMENT THROUGH TRAINING AND ASSISTANCE IN THE PREPARATION AND ANALYSIS OF COMPUTING SYSTEM-BASED FINANCIAL REPORTS FOR ISLAMIC BOARDING SCHOOL COOPERATIVES IN THE BLITAR DISTRICT Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i1.528

Abstract

The cottage boarding school serves as an Islamic educational institution focused on studying, comprehending, deepening, appreciating, and practicing the teachings of Islam, placing particular emphasis on instilling religious morals as daily behavioral guidelines. Moreover, these Islamic boarding schools, in their role as agents of change, not only contribute to religious and societal education but also actively participate in societal development and social transformation. Recognizing the pivotal role of cottage Islamic boarding schools in the community, especially in economic development, this study proposes the reinforcement of Islamic boarding school cooperatives (Kopontren) as economic driving forces within their environments. Initial observations highlight two key challenges: 1) Manual financial reporting based on outdated methods without utilizing SAK ETAP guidelines, and 2) The lack of financial performance analysis by Kopontren managers. The research commences with an introductory phase involving a literature review, followed by an in-depth exploration through secondary data analysis. Subsequently, an internal focus group discussion (FGD) is organized to gain insights into the actual cooperative conditions of cottage boarding schools. This FGD engages with the Department of Cooperatives and Micro, Small, and Medium Enterprises (MSMEs). To ensure the seamless progress of the activities, the execution team will coordinate with the District Cooperatives and MSMEs Service in Blitar, serving as a governmental institution officially supporting the establishment of cooperative cottage boarding schools.
ASSISTANCE TO STRENGTHEN BUSINESS ORGANIZATIONAL GOVERNANCE AND FINANCIAL REPORTING TOWARDS A SUSTAINABLE COOPERATIVE BUSINESS PROCESS Murdiono, Achmad; Zen, Fadia; Istanti, Lulu Nurul
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i4.771

Abstract

Regency Blitar is one of the districts in East Java province with a high number of SMEs. One sector that is growing rapidly in this area is cooperative production. Cooperatives with production business units have the potential to become key drivers of economic growth on a small scale in the Blitar Regency. However, despite the high potential for business development through cooperatives, the progress of business unit growth under cooperative management is still classified as low. Based on the analysis of this activity, several problems were identified: 1) The majority of cooperatives are developing business units without conducting feasibility analyses, making them very vulnerable to business failure. 2) Cooperative managers lack the ability to diversify their businesses. 3) The cooperative administrators' abilities in financial management and reporting are still low. This activity began with introductory activities that included a literature review, followed by field studies through secondary data. The next stage involved an internal Focus Group Discussion (FGD) aimed at identifying the real conditions of cooperatives in the field, conducted with the Blitar Regency Cooperatives and MSMEs Service. To ensure the smooth running of the activities, the executing team coordinated with the partner institution, namely the Blitar Regency Cooperatives and MSMEs Service, which is the official government body responsible for fostering cooperatives.
Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.967

Abstract

Cooperatives are one of the important pillars in the economic development of the community, especially in Blitar Regency. However, many cooperatives still face serious challenges in accountable and transparent financial governance. The low understanding of Private Entity Financial Accounting Standards (SAK EP) and the limited use of information technology are the main obstacles in preparing reliable financial reports. This community service activity aims to transform cooperative financial governance through the development and implementation of the Cooperative Accounting Information System (SIKOP) based on SAK EP. The approach used is Participatory Action Research (PAR), involving 30 production cooperatives in Blitar Regency as partners. The activities were carried out through the stages of identifying needs, developing systems, intensive training, and assisting in implementation and evaluation. The results of the activities showed a significant increase in the understanding and skills of cooperative administrators in preparing financial reports according to standards, as well as increasing the efficiency and accuracy of recording financial transactions. With the implementation of SIKOP, partner cooperatives also showed increased transparency and accountability which had an impact on member trust and potential access to funding. This program shows that digitizing SAK EP-based financial reports through SIKOP can be an effective solution in building professional, accountable, and sustainable cooperative governance.
Analysis of The Impact of Political Connections and Ownership Structure on Corporate Performance (A Study on Companies Listed on BEI 2015-2019) Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul; Pradana, Deni Bagas; Nofianti, Siska Krisdiana
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.59

Abstract

The aim of this study is to understand the differences in the impact of government and political connections, considering various ownership structures, leverage, and company size, on corporate performance. Focusing on political connections during the Jokowi regime, we analyze based on 2843 observations of companies listed in Indonesia. Additionally, we use OLS regression and address endogeneity problems with Robust Standard Error, resulting in new regression outcomes free from endogeneity issues. Our findings indicate that in the Jokowi regime, political connections significantly enhance corporate performance. Furthermore, the business landscape in Indonesia is dominated by conglomerates, family-owned businesses, and politicians. These findings can assist regulators and standard setters in considering future ownership structures, especially in state-owned enterprises, tender restrictions, and good corporate governance supervision, helping to devise the best strategies to improve welfare and reduce the excessive control of conglomerates in Indonesia. Instead of incremental work, this study focuses on corporate performance from a broader dimension of political connections, also examining the influence of other variables central to numerous research studies.
The Influence of Financial Technology on the Performance of MSMEs in the Regency Blitar : Effect Financial Literacy Mediation Murdiono, Achmad; Zen, Fadia; Istanti, Lulu Nurul
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.60

Abstract

The Pancasila democratic economic system places MSMEs as one of the ideal locomotives for driving the national economy. Financial technology (Fintech) presents a paradigm shift in the financial and business sectors, one of which is the development of Fintech in the MSME scale industry. The focus object in this research is Blitar district MSMEs administrators who use fintech under the coordination of the Blitar District MSMEs and MSMEs Service. From variable testing, we can find out the impact of financial technology on the performance of MSMEs with financial literacy as a mediating variable. This research uses a quantitative approach which is descriptive, meaning that data analysis is quantitative, data collection uses research instruments which are also used to examine populations and samples to test the hypotheses that have been applied. The research results show that Fintech does not affect the performance of MSMEs and financial literacy is able to moderate the influence of Fintech on the performance of MSMEs. Variables such as sales turnover, profitability and asset growth do not show significant differences between MSMEs that use Fintech and those that do not use Fintech. These findings indicate that the benefits of Fintech have not been fully felt by MSMEs.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
Taro Potato Sustainability Innovation : As an Alternative to Bioramah Rice Wrapping for Farmer Groups in Blitar Regency Agustina, Yuli; Susanti, Evi; Zen, Fadia; Habibi, Muhammad Mujtaba
International Journal of Social Science and Community Service Vol. 2 No. 4 (2024): OCTOBER
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i4.55

Abstract

This study explores the sustainability innovation of taro potato as an alternative to environmentally friendly rice wrapping, aimed at farmer groups in Blitar Regency. The research investigates the potential of taro potato, a locally abundant and underutilized resource, to replace traditional non-biodegradable materials used in rice wrapping. By introducing taro potato as a sustainable alternative, the study seeks to provide an eco-friendly solution that aligns with the growing demand for green practices in agriculture. The findings indicate that taro potato-based wrapping not only reduces environmental impact but also adds value to local agricultural products, thereby supporting the economic sustainability of farmer groups in Blitar Regency. This innovation has the potential to enhance environmental stewardship and promote sustainable agricultural practices within the community.
Co-Authors Achmad Murdiono Andi Basuki Dede Rusmana Ervina Widyaningsih Evi Susanti Ira Dewi Nurmayasari Irma Yuliati Ningsih Lohana Juariyah Lulu Nurul Istanti Madziatul Churiyah Mohammad Arief Muhammad Mujtaba Habibi Naswan Suharsono Nofianti, Siska Krisdiana Pradana, Deni Bagas Puspa Devi Maharani Rachmad Hidayat Rahmat Hidayat Sania Nanda Safitri Sigit Permansah Siska Krisdiana Nofianti Subagyo Subagyo Yuli Agustina, Yuli Yuli Soesetio Zakia, Norma