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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
IMPLEMENTATION A WEB-BASED ONLINE LETTER APPLICATION AT MANTINGAN VILLAGE APPARATUS Purwati; Putra, Indra Lina; Subkhan, Muhammad Ali; Ulfah, Sofia; Kusuma, Triana Hasty
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jimik.v4i1.108

Abstract

Technology that is increasingly developing in the modern era gives rise to various innovations provided by students, society and scientists with the aim of facilitating human life. The innovations that are present are expected to help human life in carrying out their daily lives. But unfortunately, innovations that facilitate human work are currently not so massive, especially in the field of population data. Manual data processing has been causing problems due to human error. Humans make a lot of mistakes in various circumstances. Data related to population administration, which is the process of submitting letters concerning population data in several areas, especially in Mantingan Village, is still carried out manually. In addition, when data is entered into the mail archive, the time required becomes longer and sometimes even lost and damaged during natural disasters such as landslides, earthquakes and floods. Residential document files that are manual in nature can be damaged and take a long time to re-register. The given problem initiated the author to propose a technology-based residence letter system. In this web-based online letter-making application, it is useful in supporting the making of residence documents with the main functionality, namely processing population administration applications more efficiently. The making of this web-based online mail program is the result of a collaboration between the Balekambang Jepara Polytechnic and the Mantingan Village Government, Tahunan District, District. Then this program became the theme proposed to participate in the Matching Fund program through the Kedaireka platform, namely the collaboration between the Balekambang Jepara Polytechnic and Dudi (Industrial World) namely Mitra, CV. Umbrella Corporation which batch 3 Matching Fund program in 2022.
PEMBERDAYAAN SDM UMKM DALAM MENUNJANG WIRAUSAHA: PELATIHAN DESAIN KREATIF DAN PROMOSI DIGITAL Novita Yuliana; Kusuma, Triana Hasty; Dwi Puji Ratnawati
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i3.1324

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menggunakan aplikasi desain grafis Canva dan strategi promosi digital guna meningkatkan penjualan produk fashion di UMKM Zhanka Kid’s. Sebelumnya, para peserta, yang terdiri dari pemilik dan karyawan UMKM, memiliki keterbatasan pengetahuan mengenai teknologi, terutama dalam menggunakan aplikasi Canva dan promosi digital. Melalui pelatihan dan pendampingan yang diberikan, peserta kini mampu memahami dan mengoptimalkan fitur Canva untuk membuat desain label fashion dan poster promosi yang lebih menarik dan informatif. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam menggunakan Canva secara efektif, yang berkontribusi pada peningkatan penjualan produk UMKM. Namun, kegiatan ini juga menghadapi beberapa tantangan, seperti variasi tingkat pengetahuan awal peserta dan keterbatasan waktu pelatihan, yang memengaruhi kedalaman materi yang dapat disampaikan. Keunggulan kegiatan ini terletak pada keterlibatan aktif peserta dan dukungan sumber daya manusia yang memadai, sementara metode yang digunakan, yaitu konsultasi awal, pelatihan praktis, dan pendampingan langsung, dinilai berhasil dalam mencapai tujuan kegiatan. Untuk pengembangan selanjutnya, disarankan agar materi pelatihan lebih ditingkatkan dan disesuaikan dengan tingkat pengetahuan awal peserta, serta durasi pelatihan diperpanjang untuk pendalaman materi. Dengan demikian, kegiatan ini diharapkan mampu memberikan dampak yang lebih besar bagi keberlanjutan pengembangan UMKM.
FLUKTUASI KINERJA KEUANGAN PERBANKAN SYARIAH: ANALISIS PADA IMPLEMENTASI PROFIT LOSS SHARING DAN MANAJEMEN RISIKO Fajar, Maulana; Kusuma, Triana Hasty; Yuliana, Novita; Ratnawati, Dwi Puji
Jurnal Studi Manajemen Bisnis Vol 3, No 2 (2023): Jurnal Studi Manajemen Bisnis
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jsmb.v3i2.12118

Abstract

Profit Loss Sharing (PLS) plays a crucial role in determining the potential value of profits in Islamic banking. The PLS profit-sharing system indicates the success or failure in the financing investments undertaken by the banks. To generate profits from the financing investments, it is essential to have a reliable and sustainable risk management. In this study, the risk management variable will be comprehensively examined in relation to its impact on supporting the implementation of PLS systems (mudharabah and musyarakah) on financial performance. The analytical method employed is quantitative analysis with the support of the E-Views application program. The research sample includes 11 Islamic commercial banks in Indonesia, with an observation period from 2017 to 2022. The research analysis results demonstrate that mudharabah financing and musyarakah financing have a positive influence on financial performance. Risk management weakens the influence of mudharabah financing and musyarakah financing on financial performance. In terms of direct influence, risk management exerts the strongest impact compared to mudharabah financing and musyarakah financing. Mudharabah financing has the smallest impact on the value of financial performance.
ANALISIS PERSEPSI KONSUMEN TERHADAP JASA BELANJA ONLINE SHOPEE Kusuma, Triana Hasty; Safitri, Anni
Journal of Information Systems Management and Digital Business Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jismdb.v1i2.489

Abstract

Persepsi konsumen dalam melakukan pembelian secara online pada suatu produk atau jasa dengan merk tertentu pasti tidak terlepas dari adanya suatu faktor. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi persepsi masyarakat (konsumen) selama berbelanja di shopee dan bagaimana kepuasan pembeli di Teknologi Internet era sekarang ini. Yang menjadi fokus penelitian yaitu faktor harga, kualitas produk dan kualitas pelayanan terhadap jasa belanja online Shopee. Jenis penelitian ini menggunakan penelitian kualitatif dengan metode pengumpulan data melalui wawancara. Metode pengambilan sampel dalam penelitian ini menggunakan metode accidental random sampling, yaitu pengambilan sampel dari anggota populasi acak, populasi yang dapat ditemui dengan mudah yang dengan senang hati memberikannya. Berdasarkan hasil penelitian bahwa persepsi konsumen dalam hal pertama harga, konsumen merasa puas dan tidak merasa terbebani dengan harga yang ada di Shopee, walapun dua informan ada yang mengatakan harga di Shopee lebih mahal daripada di pasaran. Kedua, faktor Kualitas produk, yang dibutuhkan 10% informan tidak puas karena kualitas produk cacat, 30% informan kurang puas karena kualitas barang yang dipesan tidak sesuai dengan yang mereka lihat di Shopee dan 60% informan puas akan kualitas produk yang dibutuhkan. Ketiga, faktor Kualitas Pelayanan, 60% responden puas dalam pelayanan karyawan juga puas dalam pengiriman barang karena barang sampai tepat waktu dan diterima dalam keadaan baik, 30% responden kurang puas karena sikap dan cara penyampaian yang kurang mudah dimengerti serta 10% responden tidak puas terhadap pelayanan karena barang lama sampai dan penjual shopee lambat respon.
Analisis Keputusan Manajerial Sistem Profit Loss Sharing Terhadap Tingkat NPF Bank Umum Syariah di Indonesia Fajar, Maulana; Yuliana, Novita; Ratnawati, Dwi Puji; Kusuma, Triana Hasty
Borobudur Management Review Vol 4 No 2 (2024): Vol 4 No: 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bmar.v4i2.11851

Abstract

This research was conducted with the aim of analyzing the relevance between the PLS (Profit and Loss Sharing) financing system, which includes mudharabah and musyarakah, and the value of non-performing financing (NPF). The analytical method applied is quantitative analysis using panel data and the Eviews 12 application program. The research data is secondary data sourced from the annual reports of Islamic banks in Indonesia, published from 2012 to 2023. The results of the analysis conclude that mudharabah financing has a significant negative impact on NPF, while musyarakah financing has a significant positive impact on NPF. The analysis also shows that the amount of mudharabah financing is much smaller compared to musyarakah financing, indicating that the potential risk of musyarakah financing is much higher than that of mudharabah financing.
Praktik Pemasaran Pada Perusahaan Farmasi Multinasional Di Indonesia Dalam Bingkai Virtue Ethics Mendorong Terciptanya Keunggulan Kompetitif Wijayanti, Sari; Kusuma, Triana Hasty; Poluan, Stevi Jimry; Nisa, Rizka Fatkhin; Putra, Yanuar Surya
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.561

Abstract

The marketing strategies employed by multinational pharmaceutical corporations in Indonesia are closely related to the ethical dimensions and their capacity to enhance competitiveness within the marketplace. The objective of this research is to formulate a mini-theory concerning the development of propositions derived from emerging theoretical frameworks. The methodology adopted in this investigation was a qualitative approach, utilizing secondary data sourced from way back machine, corporate search engines and online resources. The focal subjects of this inquiry comprise three multinational pharmaceutical entities operating in Indonesia, specifically Eisai Indonesia and Roche Indonesia. The findings of this study culminate in the assertion that marketing practices at multinational pharmaceutical firms, bolstered by ethical considerations, significantly impact competitive advantage.
ANALISIS STRATEGI BERSAING PT BCA DALAM PERSPEKTIF KEUNGGULAN KOMPETITIF BERKELANJUTAN Yuliana, Novita; Kusuma, Triana Hasty; Nisa, Rizka Fatkhin
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 10, No 1 (2025): Pendidikan Ekonomi
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v10i1.23455

Abstract

Penelitian ini bertujuan untuk menganalisis strategi bersaing PT Bank Central Asia Tbk (BCA) dalam membangun keunggulan kompetitif berkelanjutan di industri perbankan Indonesia. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, mengandalkan data primer dari wawancara dan observasi terbatas, serta data sekunder berupa laporan tahunan, dokumen internal BCA, dan publikasi eksternal periode 2018–2023. Analisis dilakukan secara tematik dan dilengkapi teknik triangulasi serta analisis SWOT. Hasil penelitian menunjukkan bahwa strategi utama BCA meliputi diferensiasi layanan digital, efisiensi operasional berbasis teknologi, serta penguatan loyalitas nasabah melalui ekosistem layanan. Reputasi merek dan budaya inovasi diidentifikasi sebagai aset tidak berwujud yang menjadi sumber keunggulan kompetitif jangka panjang, diperkuat oleh kapabilitas dinamis dalam merespons regulasi dan berkolaborasi dengan fintech. Kesimpulan penelitian mendukung teori Resource-Based View bahwa aset intangible memiliki peran strategis dalam menciptakan keunggulan yang berkelanjutan. Penelitian ini merekomendasikan pengembangan green banking dan ekspansi ke perbankan pedesaan sebagai arah strategi diferensiasi masa depan.Kata Kunci: Keunggulan kompetitif berkelanjutan, strategi perbankan, BCA, sumber daya tidak berwujud, transformasi digital