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PENGARUH ZAKAT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Rafika Uksi; A. Musyarrafah Vetriyani; Nurul Jannah Tahang
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i12.2220

Abstract

The aims of this research are : ( 1 ) analyze the effect of zakat on performance; ( 2 ) analyze the effect of social responsibility towards performance. This research used secondary data in the form of annual report and financial report commercial banks syariah and syariah business unit listed on the Indonesian Stock Exchange period 2015-2017 that can be accessed in each the banking official websites. With the total of samples from 11 banks with 33 observations.Data analyzed using SPSS program (Statistical Package For Social Science) version24.0.This research result indicates that: ( 1 ) zakat had a positive impact significantly to performance;( 2 ) social responsibility had a negative impact not significant to performance.
Digitalisasi Dan Literasi Kesehatan Pada Smart Village Pongtambing, Yulita Sirinti; Sampetoding, Eliyah A M; Uksi, Rafika; Manapa, Esther Sanda
Compromise Journal Community Proffesional Service Journal Vol. 2 No. 1 (2024): Compromise Journal : Community Proffesional Service Journal
Publisher : LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/compromisejournal.v2i1.157

Abstract

This study aims to examine the relationship between Digitalization and Health Literacy in the context of a Smart Village through a literature review method. The results of the literature analysis indicate that both play an integral role in the development of a Smart Village. Through this approach, the research details the positive implications of digitalization and health literacy on rural communities. Research recommendations include direct application of villages to assess community understanding and test the implementation of digital technology. This study provides an initial conceptual foundation to support the development of a sustainable Smart Village.
Penyuluhan Pencatatan Administrasi Keuangan dan Pencatatan Perhitungan Fisik Persediaan di PT Dwira Masagena Tahang, Nurul Jannah; Uksi, Rafika; Vetriyani, A. Musyarrafah; Hatta, Harmiati
Santri : Journal of Student Engagement Vol. 4 No. 2 (2025): Santri : Journal of Student Engagement
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/santri.v4i2.1924

Abstract

This community engagement program aimed to enhance the knowledge and skills of employees at PT Dwira Masagena through structured training on financial administration and inventory accounting. The company, located in the Makassar Industrial Area (KIMA), Jalan Kima Raya I Kav. B5, Makassar, has yet to implement an accounting system aligned with established theoretical standards. Financial records are currently based on estimations, and stock opname is still conducted manually. Sales performance is a key indicator of the company’s financial health, as it helps assess operational outcomes—whether the company is incurring losses or generating profits. However, reliable sales data can only be produced when financial transaction records, including inventory data, are processed accurately and in real time. This highlights the need for adequate knowledge and practical skills in inventory recording. The training was delivered using a combination of lectures, discussions, hands-on exercises, feedback sessions, and direct mentoring. The program was conducted on-site at PT Dwira Masagena. The objective was to provide relevant and applicable recommendations to company staff, tailored to their operational challenges. The intervention consisted of two main components: (1) financial recording practices encompassing five key types of financial statements and (2) training on the physical inventory accounting process. The program is expected to support improved employee performance and organizational efficiency.
Kontribusi Akuntan dalam Implementasi Sustainable Development Goals (SDGs) di Indonesia Yulita Sirinti Pongtambing; Rafika Uksi; Esther S Manapa; Eliyah A M Sampetoding; Siti Pitrianti
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 5 (2024): Oktober : JURNAL ILMIAH DAN KARYA MAHASISWA (JIKMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i5.2399

Abstract

This article discusses the crucial role of accountants in supporting the achievement of Sustainable Development Goals (SDGs) in Indonesia. SDGs represent a series of global objectives aimed at enhancing societal well-being and sustainability worldwide. Accountants play a strategic role in ensuring that companies and local financial institutions comply with sustainability standards and contribute positively to the attainment of SDGs. They assist in preparing transparent and accurate sustainability reports, measuring non-financial performance, identifying sustainability-related risks, and raising awareness about SDGs among employees and stakeholders. Theoretical studies indicate that accountants can contribute to seven specific SDGs in Indonesia, including improving quality education, gender equality, decent work and economic growth, industry, innovation, and infrastructure, responsible consumption and production, climate action, and combating corruption. The research method employed is Narrative Literature Review (NLR) through Google Scholar, focusing on the relationship between the role of accountants and SDGs in Indonesia. The findings suggest that transparency in governance and integrity are key to supporting the achievement of SDGs. Accountants play a role in enhancing transparency in financial management and preventing corruption within organizations. They can also serve as role models for integrity for students and the general public. To achieve SDGs by 2030, collaboration among all parties, including accountants, local financial institutions, and professional organizations, is necessary. Innovation is required to support the role of accountants in addressing the changes towards SDGs 2030. With strong support and collaboration, it is hoped that Indonesia can achieve SDGs in a more transparent, accountable, and corruption-free manner.
Digital Transformation pada Sistem Informasi Akuntansi di Desa Sampetoding, Eliyah Acantha Manapa; Uksi, Rafika; Pongtambing, Yulita Sirinti
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9046

Abstract

Digital Transformation sudah mulai diterapkan di berbagai sektor termasuk berbagai sector di Desa. Penelitian ini bertujuan untuk menganalisis Sistem Informasi Akuntansi (SIA) di desa pada era Transformasi Digital. Adapun metode yang digunakan dalam penelitian ini merupakan Systematic Literature Review (SLR). Metode ini dilakukan dengan meninjau beberapa jurnal yang terdapat di data base Indonesia untuk membahas topik penelitian SIA pada desa. Hasil dari studi ini mengemukakan bahwa SIA yang terintegrasi dengan baik memiliki dampak positif terhadap kinerja pemerintah dikarenakan informasi keuangan yang akurat dan efisien. Hal ini dapat mendukung pengambilan keputusan dan meningkatkan kinerja lembaga yang ada di desa. Dari literatur yang ditemukan, desa sudah memiliki pemahaman tentang konsep Digital, tetapi diperlukan peningkatan kemampuan bagi sumber daya manusia dalam mengoperasikan SIA.
Sosialisasi Sustainable Development Growth Industri di Era Digital Sampetoding, Eliyah Acantha Manapa; Purba, Arini Anestesi; Pongtambing, Yulita Sirinti; Uksi, Rafika; Isabella, Mayati
Paramacitra Jurnal Pengabdian Masyarakat Vol. 1 No. 02 (2024): Vol. 1 No. 2 (2024): Volume 01 Nomor 02 (Mei 2024)
Publisher : PT Ininnawa Paramacitra Edu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62330/pjpm.v1i02.80

Abstract

Sustainable development in the digital era is related to the integration of technology and digital innovation that supports environmentally friendly practices. Digital economy plays a significant role in promoting environmental innovation in production companies, leading to the application of environmentally friendly practices. This activity aims to socialize the important role of SDGs in guiding business strategies and innovation towards sustainability. Socialization methods are conducted through social approaches to participants through online socialization with 130 participants. This activity resulted in several strategies for implementing SDGs in the industrial field, including: (1) Data Identification; (2) Determining the data gap; (3) Determining the tools/methods for closing the gap; (4) Identifying objects starting from small-scale; (5) Measuring improvements and evaluating the effectiveness of the system.
Transformasi Inovatif Desa Binaan melalui Irigasi Pompa Hidram dan Digitalisasi Produk di Desa Benteng Gajah Kabupaten Maros Hasbi, Muhammad; Sampetoding, Eliyah Acantha Manapa; Alpiani, Alpiani; Uksi, Rafika; Sianipar, Kelvin Leonardo; Ramadhan , Muhammad Zoel; Hendra , Muhammad Ilham Syahfithrah; Hidayat , Laode Fahmi; Rahman, Muhammad Azka Sufirman
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/560njx41

Abstract

Desa Benteng Gajah, Kabupaten Maros, memiliki potensi unggul pada komoditas pisang Cavendish serta daya tarik wisata Bulu Saukang. Program Pemberdayaan Desa Binaan (PDB) Universitas Hasanuddin diinisiasi untuk memperkuat infrastruktur pengairan melalui implementasi pompa hidram dan mengakselerasi digitalisasi produk desa. Pendekatan yang digunakan ialah learning by doing, sehingga transfer pengetahuan langsung di lapangan bersama BUMDes dan Karang Taruna serta koperasi merah putih. Kegiatan meliputi uji operasional pompa hidram, penataan SOP sederhana operasi pemeliharaan, serta pengembangan awal kanal digital (katalog produk dan materi promosi). Hasil menunjukkan tanggapan positif dari pemangku kepentingan desa, peningkatan pemahaman teknis pengelolaan air, dan terbentuknya fondasi pemasaran digital untuk produk Cavendish dan promosi wisata. Program direkomendasikan berlanjut pada tahap pendampingan berikutnya dengan penekanan pada penguatan kapasitas, tata kelola data, serta integrasi teknologi informasi lebih komprehensif yang direncanakan pada 2026. Inisiatif ini diharapkan mendorong nilai tambah ekonomi lokal dan kemandirian operasional desa.
SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH Ahmad, Syafar; Setiawan, Ricky; Muflikhah, Itsna; Jauhari, Yustika; Uksi, Rafika; Virginia, Winda Ayu
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.396

Abstract

This study aimed to analyze the level of Islamic Social Reporting (ISR) implementation at PT Bank Aladin Syariah Tbk using an ISR index specifically developed for evaluating Sharia-based social disclosure. The analysis was conducted on Bank Aladin’s 2024 Annual Report by assessing six main ISR themes, namely finance and investment, products and services, employees, community, environment, and corporate and Sharia governance. The results showed that Bank Aladin Syariah disclosed approximately 77% of the total 43 ISR items. The themes with the highest level of disclosure were finance & investment and Sharia governance, while the environmental theme had the lowest disclosure.These findings indicated that Bank Aladin Syariah had made efforts to implement Islamic social accountability principles, although improvements were still needed in reporting environmental aspects and community social activities.This study provided empirical contributions in measuring the consistency of Sharia-based social reporting in digital banking institutions in Indonesia and strengthened the application of Shariah Enterprise Theory values in modern accounting practices