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All Journal Media Mahardhika Journal MISSY (Management and Business Strategy) Journal of Ekonomics, Finance, and Management Studies Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Rika Yuliastuti
STIE MAHARDHIKA SURABAYA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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 1 
AKUNTANSI TRANSLASI DENGAN SISTEM MONETER ISLAM SEBAGAI SOLUSI ALTERNATIF TREN INFLASI GLOBAL Rika Yuliastuti
Journal MISSY (Management and Business Strategy) Vol 4 No 1 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v4i1.2440

Abstract

ABSTRACT The inflation fluctuates in all countries, impacting the process of preparing financial reports. Especially if the business or organization operates in several countries and needs to report its financial condition periodically. The aim of research is to have an overview of the mechanism of translation accounting when inflation occurs and the comparison if translation accounting is carried out using the Islamic monetary system. The method used is a descriptive qualitative method approach and content analysis techniques. From studies conducted on various literature and analyzing existing data, it can be seen that fluctuating currency values ​​are a particular challenge in the international business environment. Also related to this is an increase in the value of money for goods and services known as inflation. Accounting for price changes is relevant to international businesses and organizations, since inflation rates vary substantially between countries today. And affect financial reporting as a distorting effect of inflation. The Islamic monetary system is an alternative solution for presenting accurate financial information to business entities or organizations, because of its stable exchange rate. The Islamic monetary system has stability of the exchange rate, because the exchange rate is independent, cannot be intervened by anyone and any policy. Keywords: Translation Accounting, Islamic Monetary, Global Inflation
ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO Silvina Nur Fauzia; Rika Yuliastuti
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.336

Abstract

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.
ANALISIS MANAJEMEN KEUANGAN RUMAH TANGGA DAN KEUANGAN NEGARA DAMPAK PANDEMI COVID-19 MENURUT PERSPEKTIF EKONOMI SYARIAH Rika Yuliastuti
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.424

Abstract

The research’s title is An Analysis of Household Financial Management and State Finances During the Covid-19 Pandemic According to the Sharia Economic Perspective. The background of this research is the condition of the outbreak of the COVID-19 pandemic in all countries in 2020. The move to close the economic sector has an impact on household finances and state finances. The purpose of this study is to analyze household financial management and state finances during the COVID-19 pandemic from a sharia economic perspective. The method used in this study is a descriptive qualitative method approach using content analysis techniques. From a study conducted on various literatures, the following points are shown. First, should follow the example of the Prophet in managing family financial spending by using the principles of a simple lifestyle. When managing shopping, prioritize needs, not wants. Second, the expenditure should be regulated based on the amount of income. When an epidemic occurs which results in reduced income, some spending must be cut. Third, keep spending your wealth on infaq, shodaqoh etc when you are free or when you are short of sustenance. Fourth, set the largest allocation for mass basic needs. As for the regulation of state finances according to the sharia economy in an epidemic condition, all income owned by the state is allocated to meet the basic needs of the people. Especially the basic needs of each household and the fulfillment of health needs. In the Islamic economic system, there is a solution to rearrange regulations on macro and micro economic aspects to become sharia-based.
Analisis Peran Green Zakat dalam Pengentasan Kemiskinan dan Keberlanjutan Ekonomi di Indonesia: Studi Komparatif Data Sekunder 2025 Rika Yuliastuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11504

Abstract

                  This study examines the role of Green Zakat in poverty alleviation and economic sustainability in Indonesia through a qualitative comparative approach based on secondary data from 2025. Green Zakat represents an innovative integration of Islamic social finance with principles of the green economy and sustainable development. By analyzing patterns of zakat distribution, sustainable financing initiatives, and emerging policy frameworks, the study explores how this model expands the traditional function of zakat beyond short-term charitable relief toward long-term socio-economic and environmental impact. The findings reveal that Green Zakat contributes to poverty reduction by promoting productive economic empowerment, supporting environmentally responsible livelihoods, and enhancing financial inclusion among vulnerable communities. Furthermore, the framework strengthens the linkage between Islamic philanthropy and sustainable finance, encouraging resource allocation that aligns with climate resilience and social equity goals. Institutional collaboration between zakat agencies, Islamic financial institutions, and development organizations also appears to be a key factor in maximizing impact. Overall, Green Zakat demonstrates strong potential as a strategic instrument for inclusive and environmentally conscious economic development, offering valuable insights for researchers, practitioners, and policymakers seeking to optimize the role of Islamic social finance in achieving sustainable development objectives.
Perilaku Pengusaha Truck Trailer dalam Pelayanan Jasa di tinjau dari Etika Bisnis Kota Surabaya: (Studi Kasus CV. Global Jaya Samudra) Peppy Nur Ansondi; Rika Yuliastuti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 4 (2023): MAY 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i4.77

Abstract

This study aims to determine the behavior of Joint Trailer Truck entrepreneurs towards customers and to find out the review of Business Ethics in service behavior. This research uses qualitative methods with primary data collection techniques in the form of interviews and data analysis techniques used in the form of data collection, data reduction and conclusions. the results of this study are service behavior at CV Global Jaya Samudra in Surabaya city is still bad or not good. This research is proven based on the results of interviews with customers or tenants in these services. Informants said that service to tenants was still not good. Meanwhile, good service ethics must fulfill the following 5 principles (1) tawhid, (2) responsibility, (3) balance or justice, (4) free will, (5) virtue.
PENERAPAN PSAK NO. 23 PADA PROSEDUR PENGAKUAN PENDAPATAN DI PERUM LPPNPI CABANG SURABAYA Siti Maimunah; Rika Yuliastuti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.139

Abstract

The objective of this study is to analyze the application of PSAK No. 23 in revenue recognition procedures at Perum LPPNPI Surabaya Branch, particularly in the context of contracts with customers. This research focuses on the recognition of transactions when the services offered by LPPNPI have been completed and explores the measurement of PJNP Government Regulation (PP) rates and the presentation of related profit and loss. PSAK No. 23 is the main reference in revenue recognition that is relevant for business entities, including income from services provided. This study uses a qualitative approach by interviewing relevant staff and analysing documents related to payment recognition procedures. The results show that the application of PSAK No. 23 requires an in-depth understanding of the relevant accounting principles and the specific business context, especially in dealing with situations where customers contact the service after the service has been provided, the measurement of the appropriate LGAP rate, and the accurate presentation of profit or loss. The practical implication of this study is to provide guidance to Perum LPPNPI Surabaya Branch and other business entities in improving compliance with applicable accounting standards, ensuring proper measurement of PP PJNP tariffs, and transparent and accurate presentation of profit or loss in financial reports.
PENERAPAN SAP (SYSTEM ANALYSIS AND PRODUCT IN DATA PROCESSING) BERBASIS ICT PADA AKUNTABILITAS LAPORAN KEUANGAN PERUM LPPNPI CABANG SURABAYA Dara Nursyifa Sofian; Rika Yuliastuti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 5 (2024): JULY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i5.146

Abstract

The primary goal of this research is to investigate the effectiveness of using System Analysis and Product in Data Processing (SAP) in enhancing the accountability and transparency of financial reports, as well as improving the accuracy of these reports. To achieve this objective, a qualitative approach was employed, involving interviews with employees as the primary method of data collection. The study was carried out within the Finance Unit of Perum LPPNPI Surabaya Branch, where SAP has been successfully implemented. The findings from the research indicated that the integration of SAP has positively impacted the accountability of financial statements and has contributed to enhancing the transparency of these reports.
Co-Authors Dara Nursyifa Sofian Peppy Nur Ansondi Silvina Nur Fauzia Siti Maimunah