Articles
<![CDATA[MANAJEMEN PENGELOLAAN DANA HAJI PADA BADAN PENGELOLA KEUANGAN HAJI (BPKH) ]]>
<![CDATA[Nur Rohmah Hidayati]]>;
<![CDATA[Hilya Diniya]]>;
<![CDATA[Mufrodah]]>;
<![CDATA[Ria Anisatus Sholihah]]>;
<![CDATA[Muhammad Taufiq Abadi]]>
<![CDATA[ JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari : Jurnal Ilmiah Research and Development Student ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jis.v2i1.566
<![CDATA[As Muslims, we are encouraged to carry out the Hajj pilgrimage in accordance with the fifth pillar of Islam. In Indonesia, the number of registrants for the Hajj pilgrimage continues to increase from year to year. Therefore, the Hajj Financial Management Agency (BPKH) was formed as an institution authorized to manage Hajj finances. The aim of this research is to explain the meaning, history, objectives and business activities of the Hajj Financial Management Agency, as well as the profile of the relevant institutions. This research method uses library research, namely by searching and collecting data from various sources. The results of this research are that the Hajj Financial Management Agency (BPKH) is an institution tasked with managing Hajj finances based on Law Article 20 Number 34 of 2014. The birth of BPKH was caused by irregularities in the Ministry of Religion, namely the management of Hajj finances which combined Hajj fund management and implementation. , then on July 26 2017 BPKH was officially established on the legal basis of Law Number 34 of 2014. The role of BPKH is to manage the Hajj economy which includes approval, guidance, expenditure and responsibility for the Hajj economy. BPKH has the right to obtain operational funds for the implementation of the Hajj Financial management program which is sourced from the value of the Hajj Financial benefits.]]>
<![CDATA[Penyuluhan Manajemen Keuangan Dengan Skala Prioritas Di Pondok Pesantren Azzabur Kajen ]]>
<![CDATA[Shafiyya Zahra]]>;
<![CDATA[Elma Nurkhanifah]]>;
<![CDATA[Aunika Zaski Mindaria]]>;
<![CDATA[Hendri Hermawan Adinugraha]]>;
<![CDATA[Ria Anisatus Sholihah]]>
<![CDATA[ ENGAGEMENT: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Community Empowerment and Services ]]>
Publisher : <![CDATA[Perkumpulan Dosen Fakultas Agama Islam Indramayu ]]>
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DOI: 10.58355/engagement.v2i3.30
<![CDATA[Kegiatan pengabdian kepada para Santri Putri Az-zabur Kajen yang dilakukan oleh tim pengabdi program studi Akuntansi Syariah UIN KH. Abdurrahman Wahid, merupakan kegiatan pengabdian kepada santri yang menitikberatkan pada pengelolaan keuangan pribadi dengan skala prioritas. Kegiatan ini dibagi menjadi 2 tahap, yaitu tahap pertama berupa pemaparan mengenai manajemen keuangan dengan sekala prioritas keuangan pribadi dan tahap kedua berupa pelatihan membuat skala prioritas kebutuhan pribadi dengan hasil pencatatan yang dilakukan oleh santri putri tersebut, diperoleh hasil bahwa sebanyak 5 santri putri tersebut dapat mengatur pengeluaran pribadi dengan baik karena dari hasil penghitungan diperoleh hasil yang surplus yang artinya pada akhir bulan ada dana sisa yang dapat disimpan (ditabung) / dipergunakan untuk hal yang lain, sedangkan sebanyak 5 santri putri belum dapat mengatur pengeluaran keuangan pribadi dengan baik. Dengan adanya kegiatan ini diharapkan para Santri Pondok Pesantren Az-zabur Kajen dapat memahami cara mengelola keuangan beserta memahami bagaimana cara mencatat keuangan dengan skala prioritas kebutuhan pribadi]]>
<![CDATA[Assistance in Calculating Cost of Goods Sold (HPP) at UMKM Penyetan Hot Nyot in Dadirejo Village, Pekalongan ]]>
<![CDATA[Nana Raudhotul Janah]]>;
<![CDATA[Dwi Suci Anggraeni]]>;
<![CDATA[Ana Kharisma Silviya]]>;
<![CDATA[Ade Gunawan]]>;
<![CDATA[Ria Anisatus Sholihah]]>;
<![CDATA[Hendri Hermawan Adinugraha]]>
<![CDATA[ ENGAGEMENT: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Community Empowerment and Services ]]>
Publisher : <![CDATA[Perkumpulan Dosen Fakultas Agama Islam Indramayu ]]>
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DOI: 10.58355/engagement.v3i3.91
<![CDATA[Small and medium-sized enterprises (SMEs) in Dadirejo Village, Pekalongan, will receive support and training on financial reporting. Financial records are expected to provide knowledge of accounting, in particular calculating the price of sales items and using them in accordance with the Financial Accounting Standards. All of these communal devotions are held in one place, namely in the Hot Nyot dining room, on May 23, 2024. The implementation of this activity is in the form of accompanying and training the price calculation of goods of sale (HPP) for the seller of the dining house. Surveys (for planning), implementation (for interviews and observations), and evaluation are the processes used. The result of this community service activity is that the UMKM supporter of the Hot Nyot Dining Shop needs an accompaniment to record the financial reports. It is important to improve their knowledge and skills in accounting, especially the calculation of sales commodity prices (HPPs) in accordance with the Financial Accounting Standards, as well as teaching them online marketing strategies. The evaluation results showed a significant improvement in the ability to determine appropriate selling prices and use information technology to increase market share. Thus, this addition is expected to help UMKM achieve optimal profitability and sustainability. ]]>
<![CDATA[Sharia Economy Provides Welfare for the Community ]]>
<![CDATA[Syifa Destya Salsabila]]>;
<![CDATA[Fifi Aprilia Yulianti]]>;
<![CDATA[Zidna Rizka Maulida Sandy]]>;
<![CDATA[Ade Gunawan]]>;
<![CDATA[Ria Anisatus Sholihah]]>
<![CDATA[ Proceedings of Femfest International Conference on Economics, Management, and Business Vol. 1 (2023): Proceedings of Femfest International Conference on Economics, Management, and Busines ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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<![CDATA[The meaning of welfare in sharia economics aims to achieve a person's general welfare, namely material, spiritual and moral welfare. The concept of Islamic economic benefits is based not only on the manifestation of economic values, but also on spiritual and moral values. This research was conducted based on a literature study with various references to journals and books as well as several articles. After all the data has been collected successfully collected during the research process both primary data and secondary data were analyzed qualitatively and then presented descriptively. Sharia economics with principles based on the Qur'an and As-Sunnah can be a solution for the benefit of society. And the government has made various efforts to stabilize inflation in the Islamic economy such as increasing the level of costs on individual income, also using reserves stored in the Baitul Mal, by using zakat or tax proceeds that are not spent in a certain period. Seeing the current conditions, the choice to develop Micro, Small and Medium Enterprises (MSMEs) is the right choice in order to reduce unemployment and absorb the existing workforce by opening new jobs. Suggestions for this research are so that the Indonesian economy can be better and continue to advance as a result of the slump of covid 19 with sharia economics and still hold on to the principles based on the Qur'an and As-Sunnah.]]>
<![CDATA[Analisis Kinerja Keuangan Sebelum dan Sesudah IPO di Daftar Efek Syariah ]]>
<![CDATA[Adinda Umul Fadzila]]>;
<![CDATA[Ria Anisatus Sholihah]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i1.4036
<![CDATA[The number of companies listed on the Sharia Securities List (DES) continues to grow, including those conducting Initial Public Offerings (IPOs). In 2021, 54 companies officially conducted IPOs, an increase from the previous year. IPO is one of the strategies to obtain additional capital and can have an impact on financial performance. This study aims to analyze the differences in financial performance before and after IPO in companies listed on DES in 2021. This study provides an overview of the company's financial condition before and after the IPO. This quantitative research uses secondary data from financial statements two years before and after the IPO. Using purposive sampling, 36 companies that met the criteria were selected. Wilcoxon test in SPSS was applied to assess the difference in financial ratios. The results show significant differences in financial ratios represented by CR, DER, and TATO before and after IPO. However, ROA did not show a significant difference. In addition, there is an average increase in the CR ratio, while the other ratios namely DER, ROA, and TATO show a decrease in average between before and after the IPO.]]>
<![CDATA[Pengaruh Profitabilitas dan Leverage Dengan Earning Per Share Sebagai Variabel Moderating Terhadap Harga Saham Syariah Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2019-2023 ]]>
<![CDATA[Natasya Stifani]]>;
<![CDATA[Ria Anisatus Sholihah]]>
<![CDATA[ MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Economics and Business Faculty UNUSIA ]]>
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DOI: 10.47776/mizania.v4i2.1743
<![CDATA[Stock prices fluctuate frequently, so investors must really choose the stocks to buy. Before making an investment, investors should check the financial performance of the company. To select an investment, this will be used as a basis. Investors see the company's performance by analyzing profitability and leverage ratios. By analyzing these ratios, investors can see the progress and development of a company. The purpose of this research is to analyze the effect of profitability proxied by Return On Equity (ROE) and Leverage proxied by Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable in the Islamic mining sector listed on the Indonesia Stock Exchange 2019-2023. This research is a type of quantitative research. The data collection method in this study is documentation and literature study using a sample of 15 companies. The sampling technique used purposive sampling technique. This research uses data analysis methods with panel data regression tests with the help of Eviews Version 12. The findings of this research indicate that Return On Equity (ROE) has an effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) has no effect on stock prices. Earning Per Share (EPS) does not moderate the effect of ROE and DER on stock prices. Simultaneously, Return On Equity (ROE) and Debt to Equity Ratio (DER) affect the price of Islamic shares in the mining sector listed on the Indonesia Stock Exchange 2019-2023.]]>
<![CDATA[Pendampingan Pelaku Industri Reka Baru Produk Rengginang Halal di Desa Nyamok, Kabupaten Pekalongan ]]>
<![CDATA[Fatimah Fatimah]]>;
<![CDATA[Nala Ilma Nafia]]>;
<![CDATA[Titania Abilla]]>;
<![CDATA[Ade Gunawan]]>;
<![CDATA[Ria Anisatus Sholihah]]>;
<![CDATA[Hendri Hermawan Adinugraha]]>
<![CDATA[ Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah ]]>
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DOI: 10.32764/abdimasekon.v5i2.4598
<![CDATA[Kegiatan Pengabdian masyrakat Desa Nyamok bertujuan untuk dapat membantu pelaku usaha meningkatkan nilai jual produk Rengginang sehingga dapat dikonsumsi semua kalangan dan memiliki nilai tambah sehingga mudah untuk dipasarkan baik secara offline maupun online. Pendampingan ini dilakukan dengan melakukan pendampingan kepada pelaku usaha dan inovasi produk terkait dengan makanan rengginang halal. Manfaat dalam pendampingan tersebut dapat membantu pelaku industri dalam memahami dan menerapkan standar mutu yang lebih, termasuk kualitas bahan baku sehingga produk yang dihasilkan memiliki kualitas yang lebih tinggi, jaminan halal dan kualitas produk Rengginang yang terjamin kehalalannya dan memiliki sertifikat halal, pelaku industri dapat meningkatkan daya saing pasar baik offline maupun online. Solusi yang ditawarkan yaitu dengan meningkatkan standar mutu dan keamanan pangan, termasuk cara menjaga kebersihan dalam proses produksi dan pengemasan. Dalam kegiatan ini, metode yang digunakan adalah dengan menggunakan metode PAR (Participatory Action Research) Melalui metode ini pendampingan pelaku industri dan inovasi produk makanan halal rengginang dapat menarik perhatian konsumen sehingga produk yang sudah ada dapat memenuhi segmen pasar saat ini dan Re-Promoting dengan memasarkan produk rengginang halal melalui marketplace secara online. Dengan menambahkan kreativitas dan inovasi maka nilai jual produk tradisional sederhana ini dapat meningkat. Pemasarannya akan dilakukan secara online untuk memperluas jangkauan dan memperkenalkan produk rengginang singkong Ibu Asih kepada lebih banyak orang. Peningkatan nilai penjualan produk diharapkan dapat mengimbangi peningkatan omzet. Berkat nilai jual yang tinggi, para pelaku usaha memasarkan produknya dengan lebih percaya diri tanpa perlu khawatir dengan pesaing. Kata Kunci: Rengginang,, inovasi, nilai jual, makanan]]>
<![CDATA[DETERMINING BPKH FINANCIAL PERFORMANCE: A FINANCIAL RATIO AND VALUE FOR MONEY APPROACH ]]>
<![CDATA[Ria Anisatus Sholihah]]>;
<![CDATA[Jilma Dewi Ayu Ningtyas]]>;
<![CDATA[Adinda Umul Fadzila]]>
<![CDATA[ JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment ]]>
Publisher : <![CDATA[Nurul Jadid University ]]>
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DOI: 10.33650/profit.v10i1.14069
<![CDATA[This study examines the financial performance of the Indonesian Hajj Financial Management Agency (BPKH) from 2018 to 2023. The objective is to analyze BPKH's financial health and accountability through key performance indicators. The research employs a descriptive quantitative method, utilizing secondary data from BPKH’s official annual financial reports. Financial ratios analyzed include liquidity, solvency (Debt to Asset Ratio), investment (Investment to Fund Ratio and Return on Investment), and efficiency (Cost to Income Ratio). The results indicate that BPKH has successfully optimized hajj funds, evidenced by a significant increase in the Investment to Fund Ratio (RID) from 41.46% to 75.03%. While the Return on Investment (ROI) remains positive, the study identifies critical challenges, including a consistent decline in the Mandatory Liquidity ratio and a rising Cost-to-Income Ratio (CIR), which reached 3.32% in 2023. Furthermore, the Debt-to-Asset Ratio (DAR) remains above 100%, indicating that liabilities exceed assets. In conclusion, while overall performance is positive, BPKH must evaluate its asset-liability structure to ensure liquidity and implement stricter operational cost controls to maintain long-term sustainability and maintain the trust of pilgrims.]]>
<![CDATA[Does Characteristics-Media-Environmental Performance Trilogy Predict Carbon Emissions Disclosure by Sharia Companies? ]]>
<![CDATA[Windy Fatmawati]]>;
<![CDATA[Ria Anisatus Sholihah]]>;
<![CDATA[Ade Gunawan]]>
<![CDATA[ JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jas.v10i1.2734
<![CDATA[Global carbon emissions, according to the Global Energy Review by the International Energy Agency, increase dramatically to 37.8 gigatons (Gt) by 2024. In Indonesia, energy companies dominate 56% of carbon emissions and contribute 37% from the basic-material sector. This condition is a result of voluntary disclosure and the ineffectiveness of the obligation of sustainability disclosure standards. Therefore, this study seeks to examine the influence of company characteristics and media exposure on carbon emission disclosure with environmental performance moderation variables. The research adopts a quantitative method. A sample of 31 companies in the energy and basic-material sectors listed on the Indonesian Sharia Stock Index from 2021 to 2024. Data collection is sourced from annual and sustainability reports and other secondary sources. The researcher used Eviews 12 software in the form of panel data regression analysis and moderated regression analysis (MRA). This study found that the characteristics of companies in the form of company size partially have a significant positive effect on carbon emission disclosure. Profitability and leverage partially have a significant negative effect on carbon emissions disclosure. Meanwhile, media exposure has no significant effect on the disclosure of carbon emissions. Environmental performance variables are able to moderate the influence of media exposure on carbon emission disclosure. However, it is not able to moderate the influence of company characteristics in the form of company size, profitability, and leverage on carbon emission disclosure.]]>
<![CDATA[Sosialisasi Manajemen Keuangan Dana KIP-K yang Efektif bagi Mahasiswa di Asrama Pelajar Islam Al-Barqy Rowolaku ]]>
<![CDATA[Ajeng Nafilatun Nikmah]]>;
<![CDATA[Dyah Ratna Rohmania]]>;
<![CDATA[Nurul Qomariyah]]>;
<![CDATA[Hendri Hermawan Adinugraha]]>;
<![CDATA[Ria Anisatus Sholihah]]>
<![CDATA[ ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[UPT Publikasi dan Penerbitan Universitas San Pedro ]]>
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DOI: 10.59632/abdiunisap.v1i1.48
<![CDATA[Pengabdian ini memiliki tujuan untuk memberikan pemahaman terkait manajemen keuangan dana KIP-K yang efektif dan literasi keuangan bagi mahasiswa Asrama Pelajar Islam Al-Barqy Rowolaku. Dalam melakukan pengabdian ini menggunakan metode ceramah melalui pemaparan sebuah materi tentang cara untuk manajemen dana KIP-K dengan merencanakan seluruh pengeluaran dana KIP-K dan diskusi melalui interaksi antara pemateri dengan audiens, yang berupa penyampaian pendapat, pertanyaan, maupun keluhan audiens terkait kesulitan dalam memanajemen keuangan dana KIP-K. Hasil dari pengabdian ini menyimpulkan bahwa sebagian mahasiswa di Asrama Pelajar Islam Al-Barqy belum mampu mengalokasikan dana KIP-K sesuai dengan kebutuhan. Para mahasiswa juga telah mendapatkan pemahaman dan penjelasan terkait manajemen keuangan dana KIP-K. Selain itu, mahasiswa juga telah mendapatkan pengetahuan mengenai literasi keuangan yang berguna untuk merencanakan anggaran keuangan selama satu semester. Sehingga mahasiswa dapat memenuhi kebutuhan kuliah dan sehari-hari dalam satu semester. Adapun saran yang dapat diberikan dari hasil kegiatan ini adalah perlu dilakukan sosialisasi khusus mengenai perencanaan keuangan. Hal ini karena mahasiswa belum terbiasa dalam merencanakan anggaran keuangan dan sulit mengurangi aktivitas di luar kampus ataupun asrama. Padahal hal tersebut dapat menyebabkan pengeluaran menjadi lebih banyak.]]>
