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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen KEUNIS JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Bulletin of Community Engagement Journal of Islamic Economic and Business Research Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management International Journal of Accounting & Finance in Asia Pasific SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

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Penguatan Manajemen Keuangan UMKM Batik Solo melalui Pelatihan dan Penyuluhan Berkelanjutan Mariana Mariana; Yudhy Widya Kusumo; Sri Winarsih Ramadana; Rahmaniar Rahmaniar; Rahmad Rahmad; Nurul Kamaliah
Bakti Cendana Vol 8 No 2 (2025): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.8.2.2025.152-160

Abstract

Batik, as a traditional Indonesian art form that has developed over centuries, gained international recognition when it was designated as an Intangible Cultural Heritage by UNESCO in 2009. Despite its high cultural and historical value, MSMEs in the batik sector in Solo face several challenges, particularly related to financial management and access to capital. The potential of batik MSMEs has not been fully utilized due to a lack of knowledge in financial management and a low awareness of the importance of proper financial management. To address these issues, community service was conducted using lectures and practical training methods at strategic locations such as Batik Wijaya Kusuma and Batik Danny. The materials covered included basic transaction recording, budgeting, and cash flow management. The results showed that the outreach and training activities received positive responses and could provide an effective solution to improve the financial management of batik MSMEs. Therefore, this activity should be carried out continuously to support the improvement of financial performance in batik MSMEs in Solo.
THE INFLUENCE OF FINANCIAL LITERACY ON THE QUALITY OF ECONOMIC DECISION MAKING AMONG URBAN COMMUNITIES Fajri, Heri; Mariana, Mariana; Kusumo, Yudhy Widya; Abral, Edi; Alfianti, Julia
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2025)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v13n1.p147-164

Abstract

To make wise financial decisions, especially amid the complexity of today's financial situations, financial literacy encompassing knowledge, skills, and confidence is crucial. Financial literacy is an essential ability in urban environments, where the economic dynamics are highly complex. This study examines how financial literacy influences the ability of urban residents to make wise financial decisions. A quantitative approach was used with a survey of 200 individuals with stable incomes, from the upper middle class in Lhokseumawe City, aged between 25 and 55 years. Purposive sampling was used to choose the sample. The questionnaire measured the quality of economic decision-making and financial literacy (knowledge, skills, and confidence) using a 5-point Likert scale. To analyze the relationships between variables, multiple linear regression, descriptive statistics, t-tests, and F-tests were applied. The findings showed that the regression model Y = 0.298 + 0.223X1 - 0.096X2 + 0.766X3 + ϵ illustrates the relationship between dependent and independent variables. Financial knowledge significantly improves the quality of economic decision-making (t-statistic 6.292, p = 0.000). Financial skills negatively affect economic decision-making (t-statistic -3.258, p = 0.001). Confidence significantly positively influences decision-making (t-statistic 18.947, p = 0.000). The F-test revealed an F-value of 244.043 with p = 0.000, confirming the significant impact of independent variables on the quality of economic decision-making. These findings highlight the importance of knowledge and confidence in economic decisions, while incorrect financial skills may pose risks.
Pengaruh Penerapan Sistem Bagi Hasil Syariah terhadap Kinerja Koperasi Berbasis Balanced Scorecard dengan Komitmen Organisasi sebagai Variabel Moderasi Zulkarnaini, Zulkarnaini; Lakharis Inuzula; Zulfikar Zulfikar; Kheriah Kheriah; Julia Alfianti; Mariana Mariana
Journal of Islamic Management Vol. 5 No. 2 (2025): July
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v2i2.2004

Abstract

This study investigates the implementation of cooperative performance measurement using the Balanced Scorecard (BSC) framework, with a specific focus on the influence of the Sharia-based profit-sharing system and the moderating role of organizational commitment. Drawing on a sample of 33 Sharia-based cooperatives in Lhokseumawe, the study employs multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed model. The findings reveal a significant positive impact of the Sharia-based profit-sharing system on BSC-based performance (path coefficient = 0.573; p < 0.001), as well as a strong influence of organizational commitment (path coefficient = 0.568; p < 0.001). Notably, the interaction effect between profit-sharing and organizational commitment is also significant (path coefficient = 0.107; p = 0.004), indicating that high organizational commitment enhances the effectiveness of Sharia-compliant systems in driving BSC performance. This research contributes to the limited body of literature that integrates Islamic financial principles with strategic performance frameworks, offering a novel perspective on how religious-based financial systems can be synergized with modern management tools to improve cooperative performance.
Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor Mariana, Mariana; Laisa Liza; Sri Winarsih Ramadana; Rahmaniar, Rahmaniar; Zulfikar, Zulfikar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2179

Abstract

This research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings.
Pemberdayaan UMKM melalui Pelatihan Aplikasi Keuangan di Desa Binaan Politeknik Negeri Lhokseumawe Diana Diana; Mariana Mariana; Julia Alfianti; Nurul Kamaliah
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 2 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i2.2564

Abstract

This community service program aimed to enhance the financial recording capacity of micro, small, and medium enterprises (MSMEs) through the use of the MitraKU digital application. The training was held on July 17, 2025, in Lhokseumawe and was attended by 20 business groups from various sectors, including food, agriculture, retail, services, and pet shops. The implementation methods included material presentation, hands-on practice, and technical assistance. The results showed that all participants successfully operated the MitraKU application independently, recorded daily transactions, and accessed basic financial reports. Initial outcomes indicated improved awareness of systematic financial recording, behavioral change in managing finances, and increased confidence in making business decisions. This success demonstrates that a simple digital application can significantly improve financial literacy among MSMEs. Further follow-up, such as regular mentoring and strengthening the role of local champions, is necessary to ensure the sustainability of this technological adoption.
ENVIRONMENTAL DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana; Fahira, Annisa; Silvia, Intan; Azaria, Putri Syaikah; Azzahra, Rahma
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.366

Abstract

This study aims to analyze the factors influencing the quality and disclosure level of local government financial statements as well as environmental accounting practices in the public sector. The research employs a Systematic Literature Review (SLR) method by reviewing 30 national and international scholarly articles from 2012 to 2024 sourced from databases such as DOAJ, Sinta, and Google Scholar. The findings reveal that the quality of financial statements is affected by human resource capacity, information technology utilization, and internal control systems. Meanwhile, environmental disclosure tends to improve with the adoption of green accounting, strengthened environmental ethics, and increasing public accountability demands. Furthermore, transparent and accountable financial reporting contributes to sustainable governance.
IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
Islamic Values, Digital Marketing, and Purchase Intention: Their Impact on the Preservation of Local Wisdom in Halal MSMEs in Aceh Diana; Mariana; Yudhy Widya Kusumo; Yeni Irawan; Rahmad; Muhammad Arifai
Journal of Islamic Economic and Business Research Vol. 5 No. 2: December 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i2.392

Abstract

This study examines the role of integrating Islamic values and digital marketing strategies in enhancing Muslim consumers' purchase intention for halal-certified MSME products in Aceh and its impact on preserving local wisdom. Using a quantitative approach, the research employs an explanatory design, collecting data from 215 respondents through purposive sampling. Primary data is obtained through questionnaires, supported by secondary data for contextual analysis. The findings reveal that the application of Islamic values plays a fundamental role in shaping consumer purchase intentions, emphasizing the importance of ethical principles in influencing purchasing behavior. Digital marketing strategies also positively contribute to consumer interest, though their influence is smaller compared to Islamic values. Additionally, the study highlights a strong relationship between consumer purchase intentions and the preservation of local wisdom in Aceh. It underscores the importance of a balanced approach that integrates value-based strategies with digital promotion to maximize consumer interest while preserving local traditions. The research advocates for holistic marketing strategies that align with Islamic principles and cultural preservation efforts, enabling MSMEs to thrive and sustain Aceh’s heritage in the era of globalization.
Perkembangan Manajemen Keuangan Syariah: Tren dan Prospek Masa Depan Julia Alfianti; Yeni Irawan; Anhar Firdaus; Mariana Mariana; Diana Diana; Dwi Meilvinasvita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): 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.v7i6.7484

Abstract

This study aims to analyze trends, challenges, and opportunities in Islamic financial management, focusing on technological innovation and regulation. The research employs a Systematic Literature Review (SLR) method, reviewing literature from various academic databases to identify recent developments in Islamic finance. The findings indicate that the growth of Islamic fintech, digitalization, and the adoption of technologies such as blockchain and AI have accelerated the transformation of this industry. However, challenges remain, including unstandardized regulations, low financial literacy, and limited access to Islamic financial services. Therefore, strengthening regulations, enhancing financial literacy, and optimizing digital technology are key factors in driving the sustainable growth of Islamic finance. With the right approach, Islamic finance has the potential to become an integral part of the global financial system.
The Influence of Financial Ratios and Non-Accounting Information on Credit Decisions at Bank Syariah Indonesia (BSI) Edy Zulfiar; Faisal Faisal; Mariana Mariana; Anhar Firdaus; Diana Diana
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7089

Abstract

This quantitative causal-associative study investigates the influence of financial ratios—i.e., Fixed Assets Turnover (FATO), Return on Net Worth (RONW), and Debt-to-Equity Ratio (DER)—and non-accounting information on credit decisions at Bank Syariah Indonesia (BSI) in Pidie Regency, Aceh, during 2023–2024. Using a census, data were collected from 359 credit recipients, combining secondary financial reports and internal credit documentation. Multiple linear regression and path analysis were performed to examine both the direct and mediating effects of the research variables. The results show that FATO (β = 0.478, p < 0.001) and RONW (β = 0.174, p < 0.001) positively impact credit decisions, whereas the influence of DER (β = 0.028, p = 0.279) is not significant. Meanwhile, non-accounting information (β = 0.154, p = 0.013) both directly affects credit decisions and mediates the relationship between financial ratios and lending outcomes, increasing the explanatory power by 1.2% (ΔR² = 0.012). These findings indicate that qualitative factors, such as managerial integrity, borrower reputation, and business environment, enhance the assessment of creditworthiness. This study contributes to Islamic banking practices by integrating financial and non-financial indicators, providing a more holistic approach for evaluating credit risk and supporting accurate, fair, and sustainable credit decisions.
Co-Authors Adela Amanda Adisti Amalia Aini, Kuratul Akmal Huda Nasution Alsi Shintia Alsi Alya Maula Aztari Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Andre Saputra Hutajulu Anhar Firdaus Anhar Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Dhea Anggia Diana Diana Diana Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Edy Zulfiar Ella Oktavinata Syahputri Ernita Ernita Fadhiel, Zhul Fahira, Annisa Faisal Faisal Faisal Faisal Fakia, Isna Farhan Hilal Hashifa Nuri Hashifa Nuri Hendra, Arifan Heri Fajri Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi M. Rizki Maulidi M. Yazid AR Marina, Rani Maulena Maulena Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah Miftahul Jannah Miralda Salsabila Aisyah Miralda Salsabila Aisyah Mirna Indriani Mona Fitri Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Afifah Sharfina Naila Ariqah Putri Nanda Mauliza Nanda Mauliza Nanda Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Pashya niasty putri pasaribu Pashya Niasty Putri Pasaribu Pashya Rahmad Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Raujatul Jannah Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Rozatul Zahara Rulyanti Susi Wardhani Ryanda Saputra Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Salwa Aidilla Fitri Salwa Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah tasya imelda tasya Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Wirzi Karisa Yeni Irawan Yeni Irawan Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusri Hazmi Yusriadi Yusriadi Zahriatul Aini Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar Zulkarnaini Zulkarnaini Zulkarnaini