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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA Jurnal Manajemen KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Al Dzahab Jurnal Akuntansi Manajemen (JAKMEN) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Dian Maulita, Dian
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA Framita, Dien Sefty; Nailufaroh, Lulu; Maulita, Dian; Suprihatin, Neneng Sri
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 4 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/z99gx858

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap pengungkapan Islamic Social Reporting (ISR). Populasi yang digunakan adalah 13 bank umum syariah, dengan sampel diambil menggunakan metode purposive sampling, sebanyak 11 Bank Umum Syariah di Indonesia. Penelitian ini menggunakan metode Kuantitatif. Jenis data variabel merupakan data sekunder yang diperoleh dari laporan tahunan keuangan (annual report) yang dipublikasikan pada situs resmi masing-masing bank tersebut pada periode 2018-2022. Metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS 22. Berdasarkan hasil penelitian dapat disimpulkan bahwa ukuran perusahaan berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR), profitabilitas tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR), leverage tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR).
Implementasi Digital Marketing, Branding dan Labeling UMKM AR-ARDHO di Kota Cilegon Framita, Dien Sefty; Maulita, Dian; Nailufaroh, Lulu; Suprihatin, Neneng Sri; Giyanti, Giyanti; Safaah, Eva; Suhartini, Suhartini
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v5i2.5928

Abstract

This community service aims to increase the productivity of the “AR-ARDHO” cotton candy business located in Kotabumi Village, Cilegon City, Banten through packaging innovation and the implementation of digital marketing, branding and labeling. The community service activities carried out were motivated by the problems faced by partners who have limitations in packaging and selling their products. This community service activity was carried out by providing counseling and assistance in selecting and packaging products, digital marketing systems and conducting market research related to consumer responses to new packaging. From the results of the counseling carried out, partners received a change in mindset regarding the importance of innovation in packaging and good types of packaging and a modern promotion system so that partners have the desire to change packaging and implement digital marketing in order to increase the productivity of their product sales. It is hoped that this activity will motivate partners to further innovate and learn and explore the knowledge they have regarding other marketing strategies such as promotion and distribution of the products produced.
The Effect of Good Corporate Governance, Interest Rate, and Inflation on Islamic Stock Prices Wijaya, Herman; Maulita, Dian; Salsabila, Nisrina; Azahra, Najwa
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1747

Abstract

This study aims to examine the effect of corporate governance mechanisms and macroeconomic factors on the trading values of Shariah-compliant stocks. The governance variables include independent board representation, institutional ownership, managerial ownership, and audit committees, while the macroeconomic variables include inflation and interest rates. The research adopts a quantitative associative approach, using stock value as the dependent variable. The sample comprises 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) and included in the Jakarta Islamic Index (JII) during the 2020–2024 period, resulting in 150 annual financial statements. Data were obtained from secondary sources, selected purposively, and analyzed using multiple linear regression at the 5% significance level. The results show that independent directors, institutional ownership, managerial ownership, and audit committees do not have a significant effect on Shariah stock prices, indicating that internal corporate governance mechanisms have not effectively influenced market valuation. In contrast, inflation and interest rates have a significant negative effect on Shariah stock prices, as rising prices and higher borrowing costs reduce profitability and investor interest. These findings suggest that macroeconomic conditions play a more dominant role than internal governance factors in determining Shariah stock performance. Therefore, investors should pay closer attention to inflation and interest rate movements. At the same time, regulators and management should focus on maintaining economic stability and improving corporate governance effectiveness to enhance market confidence.
PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA Nailufaroh, Lulu; Suprihatin, Neneng Sri; Maulita, Dian
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v3i2.831

Abstract

This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied
Determinants of Earnings Quality with Profitability as a Moderating Variable Framita, Dien Sefty; Maulita, Dian; Afra, Tjut Rana
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5885

Abstract

Purpose: This study aims to empirically examine the influence of company size and capital structure on earnings quality, with profitability serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Design/Methodology/Approach: The study employs a quantitative research design with a causal-associative approach to test the hypothesized relationships. Data were analyzed using statistical methods to assess the effects of the independent variables—company size and capital structure—on earnings quality, while evaluating the moderating role of profitability. Findings: The empirical results indicate that company size does not significantly affect earnings quality, whereas capital structure has a significant impact. Additionally, profitability does not moderate the relationship between company size and earnings quality but significantly moderates the relationship between capital structure and earnings quality. Research Implications: The findings highlight the importance of capital structure and profitability in managing earnings quality. Companies should carefully consider the composition of debt and equity and how profitability may influence this relationship. While company size does not directly affect earnings quality, firms should remain attentive to size-related factors that could indirectly influence earnings quality outcomes.
Co-Authors Afra, Tjut Rana Andari Andari, Andari Awalia Azahra, Najwa Deni Sunaryo, Deni Denny Putri Hapsari, Denny Putri Dien Sefty Framitha Eva Safaah, Eva Framita, Dien Sefty Giyanti, Giyanti Masitoh, Martina Rahmawati Nailufaroh, Lulu Neneng Sri Suprihatin, Neneng Sri Nurfauziah, Ulfah Salsabila, Nisrina Sarmauli, Fransiska Suhartini Suhartini Tamaulina Br Sembiring Tania, Inta Umdiana, Nana Wijaya, Herman Yoga Adiyanto, Yoga