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All Journal Jurnal Terapan Abdimas Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal Online Insan Akuntan Business Innovation and Entrepreneurship Journal STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Karinov Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AICS International Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Informatics and Enginering Dedication FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Pengabdian Kepada Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Digital IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies Dharmahita: Journal of Community Service and Development International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Tawazun: Journal of Sharia Economic Law
Bahtiar Effendi
Universitas Satu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Strategi Internet Marketing Dalam Meningkatkan Volume Penjualan Usaha Skincare Gbee Glow Beauty (Perspektif Ekonomi Islam) Sisqi Amelia; Bahtiar Effendi
IJABAH Vol. 1 No. 1 (2023): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i1.248

Abstract

This research was conducted to find out the internet marketing strategy in increasing the sales volume of the Gbee Glow Beauty skincare business according to the perspective of Islamic Economics and also aims to find out the problems faced in increasing the volume of business sales at Skincare Gbee Glow Beauty. This research includes field research (field research) using qualitative descriptive methods. The data collection techniques used in this research are observation and interview methods. The results showed that the internet marketing strategy carried out by Gbee Glow Beauty in increasing the sales volume of Skincare products was carried out through marketing on social media such as Facebook, WhatsApp, Instagram, and Shopee. In addition to maximizing through social media platforms, Gbee Glow Beauty also combines its marketing strategies through honest and excellent service strategies and competitive prices, good product quality, direct distribution channels, and massive online promotions. These efforts have proven to be able to increase consumer interest in buying Gbee Glow Beauty products.
ASAS AKAD EKONOMI ISLAM PERSPEKTIF KHES (KOMPILASI HUKUM EKONOMI SYARIAH) Effendi, Bahtiar
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 8 No. 2 (2022): Jurnal Alwatzikhoebillah: Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v8i2.1475

Abstract

The Compilation of Sharia Economic Law is a legal product that was compiled in response to developments in the study and practice of muamalat law in Indonesia. KHES consists of four book parts, the first book discusses the Subject of Law and Amwal which consists of 3 chapters and 19 articles, the second book discusses the Agreement which consists of 29 chapters with 655 articles. The third book discusses zakat and grants which consists of 4 chapters with 60 articles and the fourth book on Sharia Accounting which consists of 7 chapters with 62 articles. This article was compiled using a qualitative descriptive method to explain the 13 principles in KHES. The principles of the contract include ikhtiyari, amanah, ikhtiyati, luzum, mutual benefit, taswiyah, transparency, ability, taisir (ease), good faith, halal cause, al hurriyah (freedom of contract) and al kitabah (written). Of these thirteen principles, all of them are intended so that every contract that occurs in the economic sphere can run according to sharia, can bring benefits and avoid all forms of omnipresence.
Sosialisasi dan Pembentukan Koperasi Desa Merah Putih: Strategi Mewujudkan Desa Mandiri dan Sejahtera Zahro, Khafriza Faiqotuz; Musyaffa, Mohammad Rafif; Sa’adah, Nuris; Shabila, Dinar Nimas; Yuliana, Evita Fenny; Effendi, Bahtiar
Irajagaddhita Vol. 3 No. 2 (2025): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v3i2.829

Abstract

This community service program aims to provide socialization and facilitate the establishment of the Merah Putih Village Cooperative in Bebel Village, Wiradesa Subdistrict, Pekalongan Regency. The initiative emerged from several fundamental problems faced by the community, such as limited access to capital, weak cooperative literacy, dependence on middlemen in agricultural distribution, and the absence of institutional governance mechanisms at the village level. The method applied was Participatory Rural Appraisal (PRA), which emphasizes community involvement from needs identification and potential mapping to decision-making. The findings reveal that the cooperative formation process is still at an early stage, with dominant issues revolving around management readiness, legal administration, and the community’s understanding of cooperative governance. Despite these challenges, the establishment of an initial management board consisting of five core members and three supervisors marks a crucial milestone toward the cooperative’s legalization and future operational sustainability. Academically, this activity contributes to the discourse on village self-reliance (Desa Mandiri) through the lens of Good Governance, highlighting that participatory decision-making, transparency in management, and community accountability are key to achieving sustainable rural economic independence. Thus, the program not only increases public awareness but also lays a governance-oriented foundation for long-term cooperative development.
Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure Effendi, Bahtiar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2301

Abstract

Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Effendi, Bahtiar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3419

Abstract

Abstract - Most businesses are founded to achieve maximum profit. Almost all companies compete for maximum profits. Profit is the most important measurement tool for a company's success. A company's profitability is the outcome of a series of financial strategies and operational choices implemented by the organization. This study seeks to ascertain whether corporate social responsibility (CSR), sales growth, and firm size influence the firm's capital structure, with the firm's profitability as an intervening variable. This research focuses on manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the period 2019-2022. This research is quantitative in nature. It includes manufacturing firms and employs purposive sampling as the sampling method. The data analysis involves path analysis, hypothesis testing, and coefficient of determination (R2) analysis using SPSS version 26.00 software. The findings indicate that corporate social responsibility (CSR) and sales growth do not influence capital structure, while company size significantly affects capital structure. Profitability, serving as an intervening variable, influences corporate social responsibility, sales growth, and company size, all of which significantly impact the company's capital structure. Keywords: Corporate Social Responsibility; Sales Growth; Company Size; Capital Structure; Profitability
Usaha Mikro Kecil dan Menengah (UMKM) Dalam Peranan Digital Marketing wafa, Azimul; Sultan Mubarok, Muhammad; Effendi, Bahtiar
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

The development and advancement of the current era are inseparable from the digital world where the digital world has also changed the view of the world of marketing, the flow of marketing has moved from conventional to digital, and the impact is very pronounced where the current era of more effective marketing makes it possible for buyers to have and see information about products easily and quickly and can be done anywhere and anytime, customer searches with this online media are called digital marketing, even this development has made changes where small  UMKM can be left behind and lost due to lack of knowledge of the internet in the era of rampant online shops such as TikTok stores, Shopee, Lazada and so on. This writing is taken on a qualitative approach where it provides an explanation of the object of research and makes observations at the level of UMKM in the area from a small scale, satisfaction is one of the successes in this digital era in developing UMKM actors in build and provide progress in their products and the existence of the digital era is one of the challenges for UMKM actors because they interact directly from various online circles, opening up opportunities for UMKM actors to get more benefits with customers from very many online users, implementing into the real world where the advancement of UMKM technology can be more advanced and not left behind in the online shop introduction to UMKM about digital marketing has a significant impact.
Kualitas Audit, Laporan Manajerial, Komite Audit dan Kualitas Pelaporan Keuangan Effendi, Bahtiar
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4195

Abstract

Era globalisasi perdagangan bebas saat ini, perusahaan dituntun untuk menyajikan pelaporan keuangan yang dapat memberikan informasi yang dibutuhkan pengguna. Dengan perusahaan menyajikan pelaporan keuangan, maka kondisi ekonomi perusahaan dapat diketahui oleh pihak luar perusahaan. Kualitas pelaporan keuangan berhubungan dengan kinerja keseluruhan perusahaan yang tercermin dalam laba perusahaan dan kinerja pasar modal perusahaan yang diwujudkan dalam bentuk imbalan. Setiap perusahaan wajib memiliki kualitas audit, karena seluruh kegiatan operasional yang ada pada perusahaan memiliki standar yang ditetapkan agar dapat mencapai sasaran dan tujuan perusahaan. Financial Accounting Standard Board (FASB) telah menyadari bahwa komite audit (auditor internal) memiliki keterlibatan dalam proses pelaporan keuangan dan berkontribusi aktif untuk menciptakan praktik corporate governance yang lebih efektif. Fungsi kualitas audit berfungsi untuk mengawasi manajemen bersama dengan komite audit. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, laporan manajerial, dan komite audit terhadap kualitas pelaporan keuangan pada perusahaan sektor property di Indonesia periode 2021-2023. Sampel penelitian ini terdiri dari 12 perusahaan yang terdaftar di BEI tahun 2021-2023 yang ditentukan melalui purposive sampling, penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian menujukkan bahwa: kualitas audit, laporan manajerial dan komite audit tidak memiliki pengaruh signifikan terhadap peningkatan kualitas pelaporan keuangan.
Edukasi dan Pendampingan Akuntansi Kader Posyandu Rambutan dan Posyandu Nusa Indah Desa Mekarwangi Kabupaten Tangerang Effendi, Bahtiar
Amalee: Indonesian Journal of Community Research and Engagement Vol. 1 No. 1 (2020): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v1i01.206

Abstract

Abstract This community service activity aims to provide education and assistance to Kader Posyandu Rambutan and Posyandu Nusa Indah in Mekarwangi village, Tangerang, by providing an adequate understanding of effective accounting practices and introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of community service activities is carried out through several stages. The first stage is the assessment of needs. The second stage is the implementation of activities in the form of education and accounting assistance which is carried out through the delivery of material and direct assistance in bookkeeping for Posyandu and discussions. The third stage is monitoring which aims to accommodate the problems experienced by Posyandu during the accounting process. Based on the activities carried out, Kader Posyandu are quite helpful in the bookkeeping process which has been considered difficult due to their lack educational background on elementary and junior high school, so that their competencies need to be improved, therefore Posyandu bookkeeping and/or accounting practices can run effectively and can also improve the timeliness of Posyandu formal reporting to Mekarwangi Village Midwives and Puskesmas (community health center). Community service activities still need to be continued to other Posyandu in Mekarwangi Village so that the competence of accounting among Kader Posyandu can be evenly distributed. Keywords: accounting, posyandu, Mekarwangi village Abstrak Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Rambutan dan Posyandu Nusa Indah di Desa Mekarwangi, Tangerang, dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan melalui beberapa tahapan. Tahap pertama adalah kegiatan penjajakan kebutuhan. Tahap kedua adalah pelaksanaan kegiatan berupa edukasi dan pendampingan akuntansi yang dilakukan melalui penyampaian materi dan pendampingan langsung pembukuan Posyandu dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dialami Posyandu selama proses pembukuan (akuntansi). Berdasarkan kegiatan yang dilaksanakan, Kader Posyandu cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan agar praktik pembukuan (akuntansi) Posyandu bisa berjalan secara efektif dan dapat meningkatkan ketepatwaktuan pelaporan formal Posyandu kepada Bidan dan Puskesmas Desa Mekarwangi. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan ke Posyandu lainnya di Desa Mekarwangi agar kompetensi pembukuan (akuntansi) para Kader Posyandu dapat seimbang. Kata kunci: akuntansi, posyandu, desa Mekarwangi
Pelatihan Digital Marketing dengan Model Bisnis AIDA (Attention, Desire, Interest, Action) untuk Pengembangan UMKM Konveksi di Kampung Konveksi Rowosari Ulujami Pemalang Effendi, Bahtiar; Anshory, Muhammad Isa
Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v4i3.3345

Abstract

Kampung Konveksi Rowosari dikenal sebagai salah satu pusat UMKM konveksi yang berkontribusi besar terhadap perekonomian lokal. Namun, adanya pasar digital yang berkembang pesat mengakibatkan banyak UMKM di kawasan ini mengalami kemunduran signifikan. Rendahnya pengetahuan pemasaran digital menjadi salah satu penyebab utama sulitnya pelaku usaha bersaing. Oleh karenanya, program pengabdian ini dilakukan bertujuan untuk meningkatkan kapasitas pelaku usaha konveksi melalui pelatihan Digital Marketing berbasis Model AIDA (Attention, Interest, Desire, Action). Metode pengabdian meliputi ceramah, diskusi, dan praktik langsung. Peserta diberikan pemahaman tentang konsep AIDA, strategi membangun kepercayaan konsumen, serta teknik pembuatan konten promosi menarik melalui media sosial, khususnya TikTok. Pelatihan ini dilaksanakan selama beberapa sesi dengan melibatkan 60 pelaku usaha. Hasil kegiatan menunjukkan bahwa peningkatan pengetahuan dan keterampilan peserta dalam merancang strategi pemasaran digital, membuat akun toko online, dan menghasilkan konten promosi berbasis AIDA. Peserta juga mengapresiasi pelatihan ini sebagai solusi atas masalah penurunan omset usaha. Sebagai proses keberlanjutan, program dirancang melalui pembentukan grup komunikasi WhatsApp untuk mendukung pendampingan dan pengembangan usaha berbasis digital. Program ini tidak hanya membantu pelaku usaha dalam memanfaatkan peluang digital, tetapi juga mendukung pertumbuhan ekonomi lokal dengan menciptakan pemasaran yang lebih luas dan memperkuat ketahanan usaha mikro, kecil, dan menengah (UMKM).
Sinergi Regulasi OJK dan Fatwa DSN-MUI dalam Pengembangan Ekosistem Bisnis Syariah di Indonesia Effendi, Bahtiar; Safa Rizki Ananda; Muhammad Shulthoni
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 2 November 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

Penelitian ini bertujuan untuk menganalisis regulasi yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dan fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI) dalam pengembangan bisnis syariah di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif berbasis studi kepustakaan dengan pendekatan content analysis. Data dikumpulkan dari dokumen regulasi, fatwa DSN-MUI, dan literatur akademik terkait. Hasil penelitian menunjukkan bahwa sinergi OJK dan DSN-MUI menciptakan sistem regulasi dualisme yang efektif dalam menjaga integritas bisnis syariah dan memperkuat kontribusi sektor keuangan syariah nasional, terutama pasar modal syariah. Meskipun demikian, tantangan utama seperti rendahnya literasi keuangan syariah, disharmoni regulasi, serta keterbatasan sumber daya manusia menjadi hambatan dalam implementasi kebijakan. Penelitian ini menyimpulkan bahwa dibutuhkan harmonisasi regulatif yang sistematis dan peningkatan literasi masyarakat melalui kerja sama lintas sektor. Selain itu, pemanfaatan teknologi digital dinilai sebagai strategi penting dalam mendorong inklusi dan efisiensi sistem keuangan syariah. Hasil studi ini memberikan kontribusi konseptual untuk pengembangan model regulasi kolaboratif yang terintegrasi antara otoritas keuangan, ulama, dan pelaku industri.
Co-Authors Agnestya Leonicha Yustin Amelia, Sisqi Anna Rizkiyana Anshory, Muhammad Isa Ayi Mohammad Sudrajat Azizah Ramadhani Mahendra Dadan Ramdhani Devy Arisandi Hanif Ardiansyah, Hanif Istighfarin, Ufiya Izmi Khaerunisa Harsono Kurniawan Kurniawan Lestariana, Utami Fahmi Lestarina, Utami Fahmi Lodovicus Lasdi Lulu Setiawati Lydia Victoria Mega Sekarwigati Muhammad Khoirul Fikri Muhammad Shulthoni Musyaffa, Mohammad Rafif Nariah, Siti Putri, Rima Amanda Rafina Dwi Pertiwi Rhischa Assabet Shilla, Rhischa Assabet Rosella Aprilia Safa Rizki Ananda Saifudin, Abdul Ghofar Sa’adah, Nuris Shabila, Dinar Nimas Sisqi Amelia Sultan Mubarok, Muhammad Susiyanti Susiyanti Teodora Winda Mulia Utami Fahmi Lestarina Veronica Widyana Putri wafa, Azimul Widyana Putri, Veronica Yanti Yanti Yuliana, Evita Fenny Zahra Alya Tamima Zahro, Khafriza Faiqotuz