Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat E-Jurnal Akuntansi TSM Jurnal Keuangan dan Perbankan Syariah Journal of Islamic Economics Business (JIsEb)
Pratiwi Kurniati
IAIN Pontianak
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Model Pendampingan Activity-Based Costing Digital untuk Penguatan Manajemen Biaya Produk Pertanian Lokal Kalimantan Barat Pratiwi Kurniati; Syahbudi Syahbudi; Dwi Surya Atmaja; Verdianti Verdianti; Fitri Jayanti; Dini Lestary; Monica Olivia; Fitri Giani; Novi Nurmayanti
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v7i1.7328

Abstract

This community service activity aimed to strengthen the capacity of 20 farmer group participants under CV. Duta Alam in Ketapang Regency, West Kalimantan, in managing production costs for local agricultural products. The main problem faced by the partners was the limited ability to record, classify, and calculate production costs accurately. Most farmers still relied on manual records and market prices when determining selling prices. The success indicators of this program were measured by a participant attendance rate of 80% and a quantifiable improvement in digital literacy and cost management skills. The results showed that initially, 65% of participants recorded farming costs regularly, but 75% used handwritten records, and 75% had never heard of Activity-Based Costing. After the mentoring activity, all 20 participants successfully met the competency standards, demonstrating the ability to identify production activities, classify overhead costs, and utilize spreadsheets to compare traditional costing with Activity-Based Costing for durian, jengkol, petai, and matoa seedlings. The activity concluded that digital-based Activity-Based Costing effectively overcomes the farmers' technological constraints and supports more accurate cost calculation. Theoretically, this activity demonstrates that the Activity-Based Costing (ABC) method can be adaptively applied to small-scale agriculture through simplified digital tools. Practically, this mentoring significantly enhances the farmers' economic independence by ensuring precise product pricing, minimizing potential financial losses, and accelerating the digital transformation of traditional farmer groups in cost management.
POLICY OPTIONS IN THE MANAGEMENT OF THE RURAL FUNDS: BASED ON ISLAMIC ECONOMY Pratiwi Kurniati
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 1 (2020): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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

Abstract

Introduction: This study aims to describe the management of funds related to the village by Islamic economics. Background Problems: Unemployment is a problem faced by all countries in the word, especially in developing countries, one of which is Indonesia. Unemployment is a complex problem that is influeneed by various interrelated factors, including the lack of available jobs, education and ability ini their expertise. The unemployment rate in West Kalimantan is still quite high, which is ranked nineteen out of thirty-four Provinces. Research Methods: This research is a descriptive approach literature study (library research). Results: this study concluded that management of village funds when applying the sharia system, not only emphasizes on management, but also must be based on Islamic concepts and work culture. In addition there is an additional strategy in the management of village fund with the mirror of the Islamic economy era, Umar Bin Al-Khattab that the development of human resources, property supervision, and establishment of an independent Rural Baitul Mal (BMD). BMT concept has characteristics similar to BMT, the difference in the source of the funds coming from government and user objects funds specifically targeted at local village communities. Conclusion: The concept of Baitul Mal Village itself has characteristics similar to BMT (Baitul Mal Wat Tamlik), the difference in the source of funds derived from the government and the object of the user funds specifically aimed at the local village community.
Islamic Fintech Innovation as an Instrument of Finansial Literacy and Inclusion in The Collection of Islamic Funds (ZISWAF) in Indonesia Hani Meilita Purnama Subardi; Ismail Ruslan; Zaenuddin Zaenuddin; Pratiwi Kurniati; Luthfiah; Oriah Akir; Lulu Qomariyah
Jurnal Keuangan dan Perbankan Syariah Vol 5 No 1 (2026): April 2026
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v5i1.6340

Abstract

Purpose: This study aims to analyze the forms of fintech innovation developed by zakat management institutions, namely BAZNAS, Rumah Zakat, and Dompet Dhuafa, and to examine the contribution of Islamic financial technology (fintech) in enhancing financial literacy and inclusion in the collection of Islamic social funds (ZISWAF) in Indonesia amid the rapid growth of digital technology. Design/methodology/approach: This study employs a Systematic Literature Review (SLR) approach by reviewing 24 national and international journals with ISSN/E-ISSN published between 2021 and 2025. The data were collected through Google Scholar and analyzed systematically to identify patterns, innovations, and the role of fintech in Islamic social fund collection. Research Findings: The findings reveal that zakat institutions such as BAZNAS, Rumah Zakat, and Dompet Dhuafa have developed various digital innovations, including online zakat applications, Islamic e-wallets, zakat calculators, and real-time reporting systems to improve transparency and accessibility. Furthermore, Islamic fintech significantly contributes to increasing public participation through digital education, strengthening muzakki trust, and improving the effectiveness and efficiency of ZISWAF collection. Contribution/Originality/Novelty: This study contributes to the growing literature on Islamic fintech by providing a comprehensive review of digital innovations implemented by zakat institutions and highlighting the role of fintech in strengthening literacy and inclusion in Islamic social finance. The study also emphasizes the importance of collaboration among zakat institutions, regulators, and digital service providers to achieve sustainable zakat literacy and inclusion aligned with sharia principles.
REVISITING TRADITIONAL COSTING IN AGRICULTURE: A COMPARATIVE ANALYSIS OF ABC AND CONVENTIONAL METHODS Nurma Sari; Dini Lestary; Pratiwi Kurniati; Fitri Jayanti; Dewa Ruci
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3378

Abstract

This study aims to analyze the application of the Activity-Based Costing (ABC) method in calculating the cost of production for leading agricultural commodities in Ketapang Regency and to evaluate the effectiveness of its use through the Google Spreadsheet application. Using a qualitative descriptive approach, data were obtained through interviews, observations, and documentation involving farmers who still use traditional cost-recording systems. The findings reveal that the ABC method provides more accurate cost information compared to the single-rate system, as it considers the varying intensity of production activities such as planting, spraying, and watering. The comparison results indicate cost distortions in the traditional method, manifested as overcost and undercost, which may affect pricing and profitability. The implementation of the ABC method integrated with Google Spreadsheet has been proven to enhance efficiency, transparency, and ease of cost analysis for farmers. This study contributes to strengthening digital-based Islamic management accounting practices that are practical and applicable to the agricultural sector in rural areas.
Co-Authors Dewa Ruci Dini Lestary Dwi Surya Atmaja Fitri Giani Fitri Jayanti Hani Meilita Purnama Subardi Ismail Ruslan Lulu Qomariyah Luthfiah Monica Olivia Novi Nurmayanti Nurma Sari Oriah Akir Syahbudi Syahbudi Verdianti Verdianti Zaenuddin Zaenuddin