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All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance
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Financial Management for Business Sustainability Creating Used Goods Creations in Kembangan Selatan District, West Jakarta BADAWI, Ahmad; MURTININGSIH, Dewi; NUGROHO, Lucky; HIDAYAH, Nurul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.1094

Abstract

Financial management is the planning, management, storage and control of funds or assets owned by a business. Understanding financial literacy and how to manage finances is very important and must be a priority because it will have an impact on business sustainability. Limited financial management knowledge can result in a lack of planning and impact on welfare. On the other hand, if financial management is carried out well, it can be said that the person is responsible for the funds they own. Every business actor must have knowledge and skills in managing finances for sustainability. A business run by GoodGood for now. This won't happen. Community service activities will be carried out in the South Kembangan District area and will be attended by residents of Kembangan District. Activities are planned with good development programs in the fields of Human Resources, Marketing and Finance. The activities carried out are related to the description of business management starting from side funding, product creation and product sales to marketing strategies. The aim of this PKM activity is not only to understand the importance of utilizing the materials used, but also to create business opportunities with creativity and innovation carried out by business actors. PKM activities will end with a discussion and question and answer session as well as filling out a questionnaire. The output of PKM activities will be published in mass media, modules or journal publications.
Peluang Pengusaha Mikro dan Kecil (UMK) Menggunakan Layanan Digital Lembaga Keuangan Mikro Syariah Lubis, Chairia; Nugroho, Lucky; Fitrijanti, Tettet; Sukmadilaga, Citra
AL-QARDH Vol 5 No 1 (2020): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

The purpose of this study was to find out the opportunities of digital services owned by Sharia Micro Finance Institutions (Baitul Mal Wa Tamwil-BMT) to reach Micro and Small (MSME) customers. Therefore the research question in this article is how the opportunities for the use of digital services by MSEs. This research method uses library research and interviews with BMT managers so that this research is qualitative. Following the results of the study, BMTs must collaborate with financial technology (fintech) companies to provide customer application. Furthermore,
The Influence of Management Commitment and Information Technology Capabilities on Sustainable Value Creation (Survey on Sharia in Jakarta) BADAWI, Ahmad; NUGROHO, Lucky; HIDAYAH, Nurul
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.1099

Abstract

Sharia banks as sharia financial institutions have a role as intermediary institutions to carry out transactions with the community in accordance with the concept of maqasid sharia, namely the purpose of establishing sharia banks is to protect religion, protect the soul, protect the mind, protect descendants, and protect the environment (1) Sharia banking is expected to become a leading banking industry in providing financial services that contribute to the achievement of the Sustainable Development Goals (SDGs), namely the Sustainable Development Goals (SDGs) are development that maintains a sustainable increase in the economic welfare of society, development that maintains the sustainability of life social community, and implementing the principle of Creating Shared Value (CSV) which is actually the basic essence of implementing maqashid sharia in the sharia economy (OJK, 2020). This research is very important for the development of sharia banking in Indonesia which is currently facing competition with conventional banking. The purpose of this research is to analyze the influence of Management Commitment, IT Capability on Sustainability Value Creation. Quantitative research method using PLS analysis tools. The data used is primary data (Questionnaire) with employee respondents at sharia banks in DKI Jakarta. The research results concluded that Information Technology Capabilities and Management Commitment were proven to influence Sustainable Value Creation.
E-Commerce to Improve Homemaker Productivity (Women Entrepreneur Empowerment at Meruya Utara, Kembangan District, West Jakarta, Indonesia) Nugroho, Lucky; Hidayah, Nurul; Ali, Anees Jane; Badawi, Ahmad
Amalee: Indonesian Journal of Community Research and Engagement Vol. 1 No. 1 (2020): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v1i01.166

Abstract

Abstrak Saat ini banyak ibu rumah tangga memiliki bisnis sampingan yang sesuai dengan keterampilan dan hobi mereka. Adapun tujuan dari bisnis sampingan tersebut adalah untuk membantu kebutuhan keuangan rumah tangga mereka. Penelitian sebelumnya telah menunjukkan bahwa ibu rumah tangga yang juga pengusaha perempuan memiliki kontribusi yang signifikan terhadap kesejahteraan keluarga. Namun demikian, terdapat kesulitan dari ibu rumah tangga dalam memasarkan produk dan layanan mereka. Pengabdian ini melaksanakan sosialisasi terkait cara membuat akun e-commerce dan menggunakannya sebagai alternatif untuk menjual produk dan layanan mereka. Selain itu, hasil dari kegiatan layanan masyarakat internasional ini adalah bahwa ibu rumah tangga dapat menjual produk dan layanan mereka melalui e-commerce. Menurut hasil survei pada kegiatan sosialisasi ini, diketahui bahwa hambatan bagi ibu rumah tangga adalah masih rendahnya pendidikan mereka dimana 65% dari mereka memiliki pendidikan sekolah menengah. Juga, kepemilikan aplikasi internet banking dan mobile banking masih rendah, yaitu 35%. Dengan demikian, kepemilikan yang rendah atas aplikasi internet banking dan mobile banking membuat mereka kesulitan untuk menjual produk dan layanannya melalui e-commerce. Semua peserta sosialisasi menyatakan bahwa kegiatan ini bermanfaat dan menambah pengetahuan mereka. Selanjutnya untuk dapat meningkatkan omset penjualan mereka adalah melalui perbaikan kemasan produk dan layanan mereka untuk membuatnya lebih menarik bagi pembeli. Kata kunci: Ibu Rumah Tangga, Pengusaha Wanita, Mobile Banking, Internet Banking, E-Commerce. Abstract The current phenomenon is that many homemakers have a side business following their skills and hobbies that aim to help their household financial needs. Previous research has shown that homemakers who are also women entrepreneurs have a significant contribution to family welfare. However, there are difficulties from homemakers in marketing their products and services. The method used in this international community service is socialization related to how to create an e-commerce account and use it as an alternative to selling their products and services. Furthermore, the outcome of this service activity is that homemakers can sell their products and services through e-commerce. According to the survey results on this socialization activity, it is known that the obstacle for homemakers is that education is still low, 65% of them have high school and junior high school education. Also, internet banking and mobile banking application ownership are still small, at 35%. Thus, the low ownership of internet banking and mobile banking applications has made it difficult for them to sell through e-commerce. All participants of the socialization stated that this activity was useful and increased their knowledge. Next to be able to increase their sales turnover is through improvements to the packaging of their products and services to make it more attractive to buyers. Keyword : Homemaker, Women Enterpreneur, Mobile Banking, Internet Banking, E-commerce
How Indonesian Women Micro and Small Entrepreneurs Can Survive in Covid-19 Pandemic? Nugroho, Lucky; Badawi, Ahmad; Hidayah, Nurul
Amalee: Indonesian Journal of Community Research and Engagement Vol. 3 No. 1 (2022): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v3i1.1375

Abstract

This article aims to analyze the conditions and success tips of micro and small women entrepreneurs during the covid-19 pandemic. This article is the output of community service lecturers at Mercu Buana University. The method used is socialization for micro and small women entrepreneurs assisted by the North Meruya Village, West Jakarta, Indonesia. Moreover, the article method uses descriptive data supported by primary data collected from eight micro and small women entrepreneurs who participated in the socialization. The result of this socialization activity is that it is known that the sales turnover of micro and small entrepreneurs during the COVID-19 pandemic has decreased significantly. However, there are tips for micro, and small women entrepreneurs who can survive and increase their sales turnover through e-commerce in promoting, marketing, and selling their products and services. This study implies that micro and small women entrepreneurs need to innovate in running their businesses and maintain their sales turnover by switching to the business transaction process supported by digital applications.
Preventing Financial Statement Fraud in State-Owned Entreprises: The Strategic Role of the Audit Committee in Moderating Financial Pressure and Corporate Governance Pratiwi, Ajeng; Nugroho, Lucky
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/dv5nqv89

Abstract

The financial statement fraud case in Indonesian State-Owned Enterprises (SOEs) raises concerns related to transparency and accountability of corporate governance. This phenomenon indicates a gap between strict regulations and weak supervision implementation. Previous studies have shown inconsistent results related to factors affecting financial statement fraud, so further studies are needed. This study analyzes the influence of return on assets (ROA), independent commissioners, and company size on financial statement fraud, and it evaluates the audit committee's role as a moderation variable. Using panel data regression and Moderated Regression Analysis (MRA), this study processed data from 29 state-owned companies listed on the IDX for 2018–2023. The study results showed that ROA and Company Size positively affected financial statement fraud, while Independent Commissioners had a negative effect. The Audit Committee has been proven to weaken the negative impact of ROA and Company Size and strengthen the influence of Independent Commissioners in reducing fraud. This study expands the application of Agency Theory in the context of SOEs. It emphasizes the importance of strengthening supervision through the Audit Committee and Independent Commissioners to prevent the manipulation of financial statements.
Exploring the Benefit of Introducing Accounting and Finance Knowledge for Micro and Small Entrepreneurs During the COVID-19 Pandemic Hidayah, Nurul; Nugroho, Lucky; Suharman, Harry; Ali, Anees Janee
ASEAN Journal of Community Engagement Vol. 6, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers held virtual or online workshops for 75 micro and small business entrepreneurs, whose majority of the participants have a high school educational background. The results of this study show influential benefits experienced by the participants, who also stated that the activity and social interaction must be held regularly as a guide and to provide them with updated information. The activities also motivated them to continue working hard to sustain their business. This study demonstrates that such programs can provide support for the sustenance of micro and small businesses.
Digital Muamalah Transaction Transformation: Fintech Integration with TSR Principles Erviana, Nita; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 2 (2025): ECIF Journal August 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i2.211

Abstract

This study examines the transformation of digital muamalah contracts in Islamic fintech, focusing on the integration of the Tawhid String Relationship (TSR) and Transaction Cost Theory (TCT) principles. The emerging phenomenon is a shift from conventional transactions to digital platforms that comply with Islamic principles. However, there is a gap between technological developments and Islamic jurisprudence (fiqh) understanding regarding Islamic digital transactions, leading to challenges in Islamic compliance. This study uses a qualitative approach with secondary data collection through relevant literature. The results show that the application of technologies such as blockchain and smart contracts can increase efficiency and transparency in digital transactions, but still require strict supervision to ensure compliance with Islamic principles. Maqasid Sharia serves as a foundation to ensure that every innovation continues to support the welfare of the community. The theoretical implication of this study is the development of TSR and TCT theories in the context of Islamic fintech, while the practical implication is the need for clearer regulations and more intensive education to increase Muslim literacy regarding digital contracts. This study also provides suggestions for the development of more efficient and Islamic fintech platforms in Indonesia that comply with Islamic principles.
Strategic Transformation of the Muhammadiyah Islamic Organisation through BPRS Matahari in Strengthening Sharia Financial Inclusion Nugroho, Lucky; Putra, Yananto Mihadi; Doktoralina, Caturida Meiwanto; Purnama, Adhy
Social and Economic Bulletin Vol. 2 No. 2 (2025): SEBI Journal May 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i2.218

Abstract

The growth of Islamic banking in Indonesia has not been able to fully reach grassroots communities and MSME players, causing dissatisfaction, including from the Muhammadiyah community. The gap between the principle of justice and the reality of commercialisation of Islamic institutions has created a need for new solutions. This study aims to examine the establishment of BPRS Matahari as Muhammadiyah's strategic repositioning in strengthening community-based Islamic financial inclusion. Furthermore, using descriptive qualitative methods through analysis of organisational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytising) as well as an intermediary instrument that favours the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolises the integration of theological, social, and economic values in accordance with the maqasid syariah. The support of the Muhammadiyah Social Enterprise (AUM) network creates a closed-loop ecosystem that strengthens the legitimacy and sustainability of the institution. These findings have theoretical implications by integrating the Tawhid String Relationship theory and Institutional Theory, as well as practical contributions to the development of a community-based Islamic microfinance model. The novelty of this research lies in its emphasis on the role of religious organisations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
Co-Authors Abd. Akram H Achmad Jamil Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Arnaz, Mokhamad Afrizal Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Citra Sukmadilaga Daito, Apollo Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah, Ulfah Nurillahi Febrina Mahliza Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitri Indriawati Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Ishak, Budhi Pribadhi Islami, Wardah Istianah Istianah J Ferdinand Pardede Jogo Boro, Brechmans Aditia Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Mohamad Rohadi Mor, Surender Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Luthfi Muhammad Ramadhani Marfatah Muhammad, Zikri Mukarramah, Makkatul Mulyani, Susi Dwi Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nugraha, Erik Nugroho, Muchamad Aqil Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa Nurul Hidayah Nurul Hidayah NURUL HIDAYAH Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safitri, Yolanda Saidah, Fauziah Nur Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Suharman, Harry Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tia Fitriyani Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Volkhonova Mariya Igorevna Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi