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Kepemimpinan dan kewirausahaan: Membangun karakter positif, tanggung jawab, dan jiwa inovatif santri Hastuti, Cut Sri Firman; Sartika, Dewi; Putri, Cut Widy Aulia; Risnafitri, Hafizhah; Damrus; Amri, Abrar; Mahdani, Rimal; Yuliana, Desi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23672

Abstract

Pesantren adalah salah satu institusi pendidikan yang berperan dalam membentuk generasi yang berkarakter, sebagai lembaga pendidikan berbasis nilai-nilai Islami, memegang peran penting tidak hanya dalam mendidik aspek keagamaan, tetapi juga dalam menyiapkan santri menghadapi tantangan kehidupan sosial dan ekonomi di masa mendatang. Tujuan utama dari kegiatan ini adalah untuk mengintegrasikan nilai kepemimpinan Islami, seperti amanah, kejujuran, dan keadilan, dengan keterampilan kewirausahaan yang kreatif dan inovatif sehingga terwujud dalam karakter positif pada santri.  Melalui metode ceramah interaktif, diskusi kelompok, serta simulasi praktik kewirausahaan, santri diharapkan mampu mengembangkan potensi diri, menemukan ide-ide usaha, dan membangun proyek kecil yang bermanfaat bagi diri sendiri, lingkungan pesantren maupun masyarakat sekitar. Hasil yang diharapkan dari pelatihan ini adalah terciptanya santri-santri yang bukan hanya unggul dalam aspek spiritual, tetapi juga tangguh, mandiri, serta siap menjadi agen perubahan yang positif di berbagai bidang kehidupan. Implikasi dari kegiata ini para santri mampu memimpin kegiatan kecil seperti kegiatan sosial, mampu merancang ide usaha sederhana sehingga menumbuhkan rasa percaya diri, kemandirian, dan keberanian untuk mengambil sebagai pemimpin dan pengusahan muda di masyarakat.
Kontribusi Ekonomi Digital Terhadap Pertumbuhan Ekonomi Lokal Armanusa, Armanusa; ., Masyitah; Aliah, Nurul; Mahdani, Rimal; Soufyan, Dara Angreka
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 3 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i3.511

Abstract

This study analyzes the contribution of the digital economy to local economic growth at the provincial level in Indonesia in 2024. The digital economy is measured using the Indonesia Digital Competitiveness Index score, while local economic growth is represented by Gross Regional Domestic Product per capita. This study also controls for two additional variables, which are capital expenditure and employee expenditure, to isolate the influence of the digital economy. The data used is secondary data from 38 provinces, analyzed using multiple linear regression. The results of the study show that the digital competitiveness score has a positive and significant influence on local economic growth. Provinces with higher digital scores tend to have higher GDP per capita. Employee expenditure also had a positive and significant effect, while capital expenditure showed no significant impact. In summary, the digital economy has proven to play a crucial role in driving local economic growth in Indonesia. Enhancing digital competitiveness and strengthening human resource capacity are relevant strategies for accelerating equitable development. This study recommends that local governments prioritize investments in digital infrastructure and digital skill development to support inclusive economic growth.
EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Soufyan, Dara Angreka; Mahdani, Rimal; Risnafitri, Hafizhah; Amri, Abrar; Sari, Dewi Maya
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2390

Abstract

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.
Analisis Kinerja Keuangan Pada Perusahaan Fintech Lending Berizin Otoritas Jasa Keuangan Mariani Br Berutu; Abrar Amri; Rimal Mahdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) as a measure of financial performance in licensed Fintech Lending companies registered with the Financial Services Authority (OJK) for the period 2021–2023. The rapid growth of the fintech industry, particularly peer-to-peer (P2P) lending services, highlights the need for evaluating financial performance through financial statement analysis. This research adopts a quantitative approach using multiple linear regression on 38 financial reports published by OJK. The results indicate that, partially, CAR and NIM have a significant influence on ROA, while LDR does not. Simultaneously, the three independent variables CAR, LDR, and NIM have a significant effect on the financial performance of Fintech Lending Financial Services Authority (OJK) for the period 2021–2023.
The Shifting Dynamics of Work-Life Balance for Accounting Lecturers: Insights from Remote and Hybrid Teaching Models Amri, Abrar; Soufyan, Dara; Mahdani, Rimal
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7786

Abstract

This study seeks to address to finding a balance between work, family, and personal well-being is not only crucial for the professional success of faculty members but also for their mental and physical health by examining how the shift to remote and hybrid work models impacts the work-life balance of accounting lecturers. This study used a qualitative online survey to gather a wide range of perspectives and experiences from accounting lecturers that employed a ‘Big Q’ approach, using open-ended questions to encourage detailed and reflective responses. To identify common themes and patterns within the data, thematic analysis was used. The findings suggest that remote work has profound implications for both the personal and professional lives of accounting lecturers, affecting their work-life balance, productivity, and overall work dynamics. While remote work offers considerable benefits, such as increased flexibility and improved work-life balance, it also presents challenges that must be carefully managed to maximize its positive impact. The findings of this study complement accounting literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from accounting lecturer work and propose solutions for university to improve work-life balance in a work setting. While this study provides valuable insights, future research should focus on longitudinal studies to better understand the sustained effects of remote work on academic performance, job satisfaction, and career longevity.
Analisis Tingkat Literasi Keuangan, Perencanaan Dan Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Teuku Umar Fira Safira; Linda Rahmazaniati; Cut Sri Firman Hastuti; Rimal Mahdani; Rina Maulina
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4226

Abstract

Industry 4.0 allows generation Z to more easily obtain information which is an important part of achieving financial goals in the modern era. Good personal financial management is another important aspect of individual welfare, several factors that can support the effectiveness of personal financial management are financial literacy and financial planning. This study aims to analyze and see how much the level of financial literacy, planning and personal financial management of students of the Faculty of Economics, Teuku Umar University. Data were collected through structured interviews with 12 students of the Faculty of Economics, Teuku Umar University with differences in age, gender, batch and study program. The results of this study indicate that students of the Faculty of Economics, Teuku Umar University already have an understanding of financial literacy, and apply it in their daily lives such as having a strong saving habit both at the bank and independently, and starting to plan long-term investments. Students are also increasingly aware of the importance of financial planning and are able to distinguish between needs and wants. Positive financial management behavior can also be seen from the habit of making budgets, not rushing when making financial decisions and preparing emergency funds. This study provides recommendations and solutions for students of the Faculty of Economics, Teuku Umar University in improving financial management.
ACEH AND THE CHALLENGE OF POVERTY EXAMINING THE ROLE OF GRDP AND HDI Soufyan, Dara Angreka; Mahdani, Rimal; Rozika, Donni; Muhyiddin, Didi; Mardiana, Mardiana; Aulia Putri, Cut Widy
Jurnal Transformasi Administrasi Vol 15 No 01 (2025): Jurnal Transformasi Administrasi
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v15i01.440

Abstract

Kemiskinan di Provinsi Aceh merupakan masalah yang kompleks dan memerlukan perhatian serius. Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB) dan Indeks Pembangunan Manusia (IPM) terhadap tingkat kemiskinan di Aceh. Menggunakan data sekunder dari Badan Pusat Statistik (BPS) periode 2019 hingga 2023, penelitian ini menerapkan metode regresi data panel untuk memahami hubungan antara PDRB, IPM, dan kemiskinan. Hasil analisis menunjukkan bahwa PDRB memiliki pengaruh positif terhadap kemiskinan, yang disebabkan oleh ketimpangan ekonomi dalam distribusi pendapatan, sementara IPM memiliki pengaruh negatif yang signifikan terhadap kemiskinan. Penelitian menyarankan agar kebijakan pembangunan di Aceh tidak hanya berfokus pada pertumbuhan ekonomi, tetapi juga pada pemerataan distribusi pendapatan, serta peningkatan investasi dalam sektor pendidikan dan kesehatan untuk meningkatkan kualitas hidup masyarakat. Pendekatan multidimensi yang mengintegrasikan pertumbuhan ekonomi dan pembangunan manusia sangat diperlukan untuk mengatasi kemiskinan secara efektif.
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11232

Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review Mahdani, Rimal; Risnafitri, Hafizhah; ., Mardiaton
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.33476

Abstract

This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies and problems. This study introduces the potential of blockchain technology to revolutionize conventional accounting processes and address persistent inefficiencies and challenges. By employing a rigorous search methodology, establishing specific criteria for selection, and conducting meticulous data analysis, this paper presents significant discoveries pertaining to the implementation of blockchain technology in the field of accounting. The results suggest an increasing fascination with the potential of blockchain technology to bring about a transformative impact on the accounting sector. The use of blockchain technology in the field of accounting encompasses several areas such as the recording of transactions, automation of accounting operations, and enhancement of auditing procedures. Application of this technology contributes to the improvement of transparency, integrity, and efficiency in financial reporting. However, for widespread adoption to occur, it is imperative to overcome many difficulties like standardisation, interoperability, scalability, legal compliance, and data protection. The study emphasizes the importance of investigating the possibilities of blockchain technology in the field of accounting to address conventional accounting obstacles. The findings of this study may be utilized by researchers to discover potential areas for further research. Additionally, practitioners can acquire valuable insights into the advantages and difficulties associated with implementing these findings.