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All Journal International Journal of Management, Economic, Business and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics and Management Research
Meliana Puspitasari
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis Of The Implementation Of The Salam Agreement (PSAK Syariah 103) In E-Commerce Shopee Ramaditya Khadifa; Devi Astriani; Meliana Puspitasari
International Journal of Management, Economic, Business and Accounting Vol. 4 No. 3 (2025): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v4i3.163

Abstract

Purpose of the study — This research aims to analyze the implementation of salam contracts based on PSAK Syariah on the Shopee e-commerce platform, focusing on user understanding and transaction practices. Research method— A descriptive method with a qualitative approach was employed, utilizing direct observation and interviews with sellers and buyers on the Shopee platform Result— The findings indicate that many Shopee users are unaware of salam contracts; however, those who do engage in transactions meet the necessary requirements and maintain harmonious buying and selling practices Conclusion— The study concludes that while awareness of salam contracts is limited, users are capable of fulfilling contractual obligations. This highlights the need for improved education on salam contracts within the e-commerce context to enhance user
Comparative Analysis Of Green Accounting Practices Of Indonesian Companies (Case Study Of Service Companies And Trading Companies 2020-2022) Fadilla Ardhyanita; Fista Apriani Sujaya; Meliana Puspitasari
International Journal of Management, Economic, Business and Accounting Vol. 3 No. 1 (2024): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v3i1.95

Abstract

Purpose of the study — The purpose of this study is to compare awareness, responsibility, reporting, and environmental audits in service companies and trading companiesResearch method — This study uses a comparative hypothesis test conducted using an independent sample test or independent variable difference test with the Mann Whitney U-test. The data processed is non-parametric statistics. The research subjects are 16 service companies and 16 trading companies listed on the Indonesia Stock Exchange for the period 2020-2022.Result— The results of this study indicate that in testing in 2020 and 2021 there are no differences in green accounting awareness, green accounting responsibilities, green accounting reporting, and environmental audits in service companies and trading companies. In 2022, there are no differences in green accounting awareness, green accounting responsibilities, and green accounting reporting in service companies and trading companies, but there are differences in environmental audits.Conclusion— The application of green accounting is expected to be able to meet the needs of companies in identifying and presenting information related to social and environmental responsibility. The findings suggest that service companies and trading companies have similar practices in green accounting awareness, responsibilities, and reporting, but differ in environmental audits in 2022.
Implementation of Environmental Management Accounting in the Waste Management Process at Az-Zahra Clinic, Karawang Regency Nyimas Ayu Purnamasari; Lilis Lasmini; Meliana Puspitasari
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.543

Abstract

Environmental issues arising from medical waste have become an increasingly significant concern in the management of healthcare facilities. This study aims to examine the application of Environmental Management Accounting (EMA) in the waste management process at the Az-Zahra Clinic in Karawang Regency. The research uses a descriptive qualitative approach, with data collected through interviews, observations, and documentation studies. The results indicate that Az-Zahra Clinic has implemented waste management practices, including sorting, temporary storage, and destruction of medical waste through third-party vendors. However, the clinic’s environmental cost recording remains manual and is not integrated into its financial system, which leads to a lack of transparency and accountability. Environmental costs are currently recognized as part of general operating expenses without specific classification, and the measurement of these costs is done using the historical cost method. This study highlights the importance of integrating EMA to enhance the efficiency of waste management, improve compliance with environmental regulations, and ensure transparency in environmental cost recording. By adopting EMA, the clinic could better track and manage its environmental costs, which would contribute to improved operational efficiency and sustainability. It is recommended that the clinic develop a more integrated environmental accounting recording system to enhance the management of environmental impacts, improve the clarity of cost allocations, and support long-term sustainability in its operations. The study underscores the need for healthcare facilities to adopt systematic environmental accounting to ensure compliance with environmental standards and contribute to overall sustainability goals.
Analisis Efektifitas Pengelolaan dan Sistem Pengendalian Piutang pada Koperasi Makmur Mandiri di Rengasdengklok Shabrina Kamilia Fajri; Sihabudin; Meliana Puspitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2749

Abstract

Cooperatives, as business entities, are always encouraged to play an active role in providing credit services needed by the community. By providing credit to small and medium businesses, it is hoped that this sector can improve the quality of its activities. This research aims to test and analyze the effectiveness of the Receivables Management and Control System at the Makmur Mandiri Cooperative in Rengasdengklok. The research method used is descriptive with a qualitative approach, with data collection techniques in the form of interviews, observation and documentation. The analytical methods used include analysis of Receivable Turn Over (RTO), Average Collection Period (ACP), Arrears Ratio, Collection Ratio, as well as evaluation of the cooperative control system. The research results show that internal control of receivables at the Makmur Mandiri Cooperative has been implemented in accordance with COSO standards. Although providing credit to cooperatives from 2018 to 2022 is considered quite effective, it still fluctuates every year due to the significant impact of Covid-19 which causes economic uncertainty, resulting in many cooperative members experiencing delays in paying loans at maturity.
Pengaruh Inklusi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja UMKM di Desa Rengasdengklok Utara Kiki Carnasih; Rohma Septiawati; Meliana Puspitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3957

Abstract

This study aims to analyse the impact of financial inclusion and financial management on SMEs. Financial inclusion refers to SMEs' access to financial services, while financial management encompasses the practices of managing funds and the effective use of capital. The unit of analysis for this research is SMEs in the village of Rengasdengklok Utara, with data collection conducted through the distribution of questionnaires. A sample of 65 respondents was targeted, but data was obtained from 58 respondents, with sampling conducted using purposive sampling technique. The analysis technique used is multiple linear regression analysis, which is a statistical method to determine the relationship between dependent and independent variables. This is because improved financial inclusion and financial management can enhance the overall performance of SMEs; financial inclusion provides financial access to business actors, while effective financial management can optimise the use of funds, thus these two factors can improve SME performance. For future researchers conducting similar studies, it is suggested that the sample size be larger and the data distribution more extensive. Furthermore, it is recommended to investigate variables such as social capital, financial technology, and more, to identify other factors that may influence SME performance..
Co-Authors Devi Astriani Fadilla Ardhyanita Fista Apriani Sujaya Kiki Carnasih Lilis Lasmini Nyimas Ayu Purnamasari Ramaditya Khadifa Rohma Septiawati Shabrina Kamilia Fajri Sihabudin