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All Journal Students´ Journal of Accounting and Banking Jurnal Riset Mahasiswa Akuntansi (JRMA) Hasanuddin Economics and Business Review JURNAL PENGABDI Journal on Education Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Indonesia Berdaya Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Yumary: Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Behavioral and Social Science PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS LEBAH Mandiri: Jurnal Akuntansi dan Keuangan Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Selly Puspita Sari
Program Studi Akuntansi Fakultas Sosial Dan Bisnis Universitas Aisyah Pringsewu
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An analysis of the implementation of murabaha, mudharabah, and musyarakah contracts in the financial management of Al Hidayat Gerning Islamic boarding school Ahmad Zainur Rozikin; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.516

Abstract

This study aimed to analyze the implementation of Murabaha, Mudharabah, and Musyarakah contracts in the financial management of Al Hidayat Gerning Islamic Boarding School, Pesawaran, Lampung. The research employed a qualitative method with a case study approach. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings revealed that the three contracts had been applied in various economic activities of the pesantren, such as procurement of goods, management of student-run businesses, and collaborations with external parties. The application of these Sharia contracts contributed to enhancing the pesantren’s economic independence, providing practical Sharia economic learning for students, and increasing public trust. Challenges included limited human resources with expertise in Islamic finance and a manual recording system. The pesantren addressed these challenges through internal training, cooperation with external institutions, and the adoption of digital financial recording. The study recommends strengthening the competencies of Sharia financial managers and developing technology-based financial management systems to achieve more effective and sustainable financial practices.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Selly Puspita Sari Sari; Fauzan Fuadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.
Pengaruh Dividend Payout Ratio, Price Earning Ratio dan Asset Growth Terhadap Stock Price Volatility Rizqi Abdul Aziz; Naufal Sinatria; Selly Puspita Sari; Fitria Fertha Agustina
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10171

Abstract

The background of this study is based on the fact that global economic uncertainty affects the stability of the capital market; specifically, the tourism sector has suffered losses following the economic recovery, resulting in high stock price volatility. Stock price volatility serves as a key indicator in assessing investment risk, which is influenced by corporate financial information such as the dividend payout ratio, price-to-earnings ratio, and asset growth. This study aims to test and explain the effects of the dividend payout ratio, price-to-earnings ratio, and asset growth on stock price volatility among companies in the tourism sector listed on the Indonesia Stock Exchange for the period 2021–2024. This study employs a quantitative method using secondary data from the financial reports of the tourism sector on the Indonesia Stock Exchange for the 2021–2024 period, with a population of 42 companies and a sample size of 9 companies across 4 observation periods, resulting in 36 samples. The study utilized purposive sampling, and data analysis was conducted using multiple linear regression with SPSS version 27. The results indicate that, when analyzed individually, the dividend payout ratio and asset growth do not have a significant effect on stock price volatility. Conversely, the price-earnings ratio has a positive and significant effect on stock price volatility, making it the most influential fundamental factor in explaining stock price volatility among companies in the tourism sector. When analyzed simultaneously, the dividend payout ratio, price-earnings ratio, and asset growth have a significant effect on stock price volatility. This study provides empirical evidence that corporate fundamental information particularly the price-earnings ratio is more relevant as a signal for investors in responding to stock price changes in the tourism sector during periods of economic recovery. Furthermore, this study expands the application of signaling theory to explain how markets respond to corporate financial information.
Corporate social responsibility in Islamic bank: review of one decade of research and future directions Fauzan Fuadi; Selly Puspita Sari; Sunarmi Sunarmi; Andi Mulyono; Syriac Nellikunnel Devasia
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25725

Abstract

Purpose - This study aims to systematically review the literature on corporate social responsibility in Islamic banks over the past decade, identifying key trends, determinants, impacts, and future research directions. Method - The systematic literature review methodology followed the PRISMA protocol to ensure a rigorous selection and evaluation process. The study analysed 25 papers from the Scopus database. Result - Findings suggest that CSR disclosure, governance structure, and regulatory support significantly influence the effectiveness of CSR in Islamic banks. While some studies show a positive relationship between CSR and financial performance, others show that the impact is context-dependent, varying across regulatory environments and socio-cultural dynamics. This study also highlights the methodological diversity in CSR research, with content analysis, regression analysis, and surveys being the most frequently used approaches. Implication - This study enhances academic and practical understanding of CSR in Islamic banking by analysing key internal and external determinants, synthesising CSR trends and challenges, and suggesting avenues for future research. Originality - This study integrates a holistic view of CSR trends and outlines a future research agenda. The findings provide valuable guidance for academics, practitioners, and policymakers on improving CSR implementation in Islamic banking.
Penguatan Kapasitas Kewirausahaan Siswa melalui Pelatihan dan Pendampingan Penyusunan Business Plan di SMK Ma’arif Ambarawa Fuadi, Fauzan; Sari, Selly Puspita; Agustina, Fitria Fertha
Jurnal Pengabdi Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v9i1.105201

Abstract

This community engagement program aimed to strengthen students’ entrepreneurial capacity through training and mentoring in business plan development using the Lean Canvas framework at SMK Ma’arif Ambarawa. The program applied a project-based training and mentoring approach consisting of preparation, interactive sessions on entrepreneurship and Lean Canvas, group-based Lean Canvas drafting, iterative mentoring through feedback and revisions, pitching presentations, and the development of a concise business plan. The evaluation employed pretest–posttest assessments, a Lean Canvas rubric, participant observation, and documentation of outputs. The results indicate improved students’ understanding of entrepreneurship concepts and their ability to design business ideas in a more systematic manner. The most notable improvements were observed in the refinement of customer segments and the unique value proposition, as well as in the strengthening of revenue streams and cost structure, making the business models more realistic. However, key metrics and unfair advantage remained challenging components, although students began to formulate context-appropriate performance indicators and competitive advantages. Overall, Lean Canvas proved to be a practical tool for entrepreneurship learning, and iterative mentoring was a key factor in enhancing the quality of business designs and students’ readiness to develop more feasible business ideas.
Dinamika Pelayanan Publik Dalam Penyaluran Pkh Terhadap Lansia Dan Masyarakat Miskin Usia Produktif Avelia Lolitasari; Selly Puspita Sari
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2104

Abstract

Program Keluarga Harapan (PKH) merupakan instrumen perlindungan sosial yang bertujuan meningkatkan kesejahteraan masyarakat miskin melalui pelayanan publik yang berkualitas. Namun, masih terdapat kesenjangan antara tujuan pemberdayaan PKH dan implementasinya di lapangan, khususnya kecenderungan sebagian penerima manfaat usia produktif memaknai bantuan sebagai sumber pendapatan tetap. Penelitian ini bertujuan menganalisis dinamika pelayanan publik dalam penyaluran PKH, mengungkap pengalaman subjektif penerima manfaat, serta memaknai bantuan PKH bagi lansia dan masyarakat miskin usia produktif di Desa Bulukarto, Kabupaten Pringsewu. Penelitian menggunakan metode kualitatif dengan pendekatan fenomenologi. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi terhadap tujuh informan yang dipilih secara purposive, terdiri atas pendamping PKH, aparatur desa, penerima manfaat lansia, penerima manfaat usia produktif, dan KPM graduasi mandiri. Hasil penelitian menunjukkan bahwa pelayanan PKH telah berjalan secara sistematis, namun masih menghadapi kendala administratif dan teknis, seperti ketidaksesuaian data kependudukan, data ganda, dan antrean pencairan bantuan. Pendamping PKH berperan penting dalam membentuk pengalaman pelayanan yang positif. Lansia memaknai PKH sebagai penopang kebutuhan dasar, sedangkan sebagian penerima manfaat usia produktif masih memandang PKH sebagai sumber pendapatan tetap akibat rendahnya pendidikan, terbatasnya kesempatan kerja, dan minimnya program pemberdayaan berkelanjutan. Penelitian ini berkontribusi dengan memberikan pemahaman fenomenologis mengenai pengalaman penerima manfaat serta menegaskan pentingnya penguatan pelayanan yang lebih inklusif dan integrasi PKH dengan program pemberdayaan ekonomi untuk mendukung kemandirian masyarakat.   The Family Hope Program (PKH) is a social protection program designed to improve the welfare of poor households through quality public service delivery. However, a gap remains between the program's empowerment objectives and its implementation, particularly as some working-age beneficiaries perceive PKH as a permanent source of income rather than a means of achieving self-reliance. This study aims to analyze the dynamics of public service delivery in the implementation of PKH, explore beneficiaries' lived experiences, and examine the meaning of PKH assistance for elderly and working-age poor beneficiaries in Bulukarto Village, Pringsewu Regency. This study employed a qualitative method using a phenomenological approach. Data were collected through observation, in-depth interviews, and documentation involving seven purposively selected informants, including a PKH facilitator, village officials, elderly beneficiaries, working-age beneficiaries, and a self-graduated beneficiary. The findings indicate that PKH services have been implemented systematically but continue to face administrative and technical challenges, including inconsistent population data, duplicate records, and long queues during benefit disbursement. Responsive facilitators play a crucial role in creating positive service experiences. Elderly beneficiaries perceive PKH as essential support for meeting basic needs, while some working-age beneficiaries still regard it as a permanent income source due to low educational attainment, limited employment opportunities, and insufficient sustainable empowerment programs. This study contributes to the literature by providing a phenomenological understanding of beneficiaries' experiences and emphasizing the importance of more inclusive public services and the integration of PKH with economic empowerment programs to promote sustainable community self-reliance.
Co-Authors Afrita Harlianty, Rully Ahmad Zainur Rozikin Alfina Alfina Alia Damaiyanti Anik Viati Solehah Annida Dahrul Avelia Lolitasari Bayu Sekar Larasati Cintya Sukma Widita Cintya Sukma Widita Dahrul, Annida Eka Nurzanah Fadhilah, Husein Fahlul Rizki Ferly Ardhy Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Hamid Mukhlis Hartono, Bayu Imelda, Vivi Larasati, Bayu Sekar Lathifah, Afra MARTHALENA, YENNY Mukhlis Mukhlis Mulyono, Andi Murbiah, Murbiah Naufal Sinatria Naufal Sinatria Nurzanah, Eka Pasangka, Praja Habib Pramesti Setianingrum Ratnasari Ratnasari Riska Agi Sawitri Riza Dwiningrum, Riza Rizqi Abdul Aziz Rubihani, Dian Saputri, Silvia Dwi Sawitri, Riska Agi Sekar Larasati, Bayu Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Syriac Nellikunnel Devasia Ulfa Isni Kurnia Uswatun Mar’atu Soleha Vivi Imelda Wardjono Wardjono Widiarti Widiarti Yuniza, Yuniza