Garuda - Garba Rujukan Digital

Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

Strategies to Enhance The Global Competitiveness of MSMEs Through E-Catalogs Andriyani, Fitriya; Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Ardhiarisca, Oryza; Pratiwi, Berlina Yudha
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6177

MSMEs have a strategic role in the Indonesian economy, but face various challenges in competing in the global market, such as limited access to capital, low technology adoption, and obstacles in managing digital platforms such as e-catalogs. E-catalogs are a potential solution to expand markets and increase product exposure globally. This research aims to formulate an effective strategy in increasing the global competitiveness of MSMEs through the use of e-catalogs, with a case study on CV. Mutiara Sinar Mandiri. This research uses a qualitative approach with a case study method, involving in-depth interviews and secondary data analysis. The research results show that the strategies adopted by CV Mutiara Sinar Mandiri, such as the use of e-catalogs and a proactive marketing approach, have provided positive results, but there is still room for improvement in terms of relations with the government and increasing competitiveness in the global market. A more collaborative and innovative approach is needed to maximize the potential of companies in the government procurement market. It is hoped that this research can provide practical recommendations for MSMEs in utilizing e-catalogs to increase global competitiveness and expand international market reach. Keywords: CV. Mutiara Sinar Mandiri, MSMEs, E-catalog, Digitalization, Marketing Strategy, Global Competitiveness, SWOT Analysis

Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior Pinandita, Candra Pramula; Sugiartono, Endro; Andari, Atik Tri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7241

This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.

Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.

Peningkatan Kapasitas UMKM Trend Salon Dito Melalui Implementasi Laporan Keuangan dan Strategi Digital Marketing: Enhancing the Capacity of Trend Salon Dito MSMEs Through the Implementation of Financial Reports and Digital Marketing Strategies Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Hartanto, Sugeng; Wijaya, Dwi Indriani Fidiastutik; Yudhistira, Prillinaya
Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 10 No. 1 (2025): December
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jindeks.v10i1.9105

Pogram ini bertujuan untuk mengatasi tantangan utama yang dihadapi oleh UMKM Trend Salon Dito, yaitu minimnya struktur pencatatan keuangan dan belum optimalnya pemanfaatan digital untuk pemasaran. UMKM ini berlokasi di JL Gajah Mada IV No 9, RT.03 RW.021, Kampung Kebon, Jember Kidul Kecamatan Kaliwates Kabupaten Jember, Kabupaten Jember, dan bergerak di bidang jasa salon. Metode palaksanaan Program mulai Survei lokasi dan koordinasi mitra pelaksanaan Program, Sosialisasi Praktik Pengelolaan Keuangan dalam Pemasaran Berkelanjutan, Pelatihan Praktik Manajemen Keuangan dalam Pemasaran Berkelanjutan, Monitoring dan evaluasi penggunaan prakik pertanian berkelanjutan. Hasil ini ditunjukkan dengan kemampuan mitra dalam menyusun Laporan Laba Rugi dan Laporan Arus Kas bulanan secara mandiri, menggantukan sistem pencatatan manual yang rentan terhadap kesalahan. Kemampuan ini menjadi landasan kuat bagi pemilik usaha untuk mengambil keputusan uang lebih informatif dan terukur. Dampak dari pelatihan ini terlihat langsung pada peningkatan aktivitas digital UMKM. Sebelum pelatihan, unggahan konten yang lebih profesional, informatif dan konsisten, berfokus pada portofolio hasil kerja dan promo musiman. Secara keseluruhan, pelatihan ini berhasil mencapai tujuan untuk meningkatkankapasitas operasional dan daya saing UMKM Trend Salon Dito. Keberhasilan mitra dalam mengadopsii dan melakukan praktik penyusunan laporan keuangan dengan Microsoft Excel dan implementasi strategi digital marketing menjadi indikator utama keberhasilan program ini.

Optimalisasi Pemasaran Produk Pangan BUMDes Lancar Jaya Melalui Pemanfaatan Media Digital Sugiartono, Endro; Ahmad, Arisona; Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; Wijaya, Dwi Indriani Fidiastutik; Budianto, Enrico Indra; Premasanam, Galih Dwi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10870

BUMDes Lancar Jaya di Desa Seputih, Kabupaten Jember, memiliki potensi komoditas strategis berupa padi, jagung, dan kopi. Namun, optimalisasi potensi tersebut terhambat oleh pola pemasaran konvensional yang terbatas pada lingkup lokal serta minimnya kompetensi digital sumber daya manusia (SDM). Program pengabdian masyarakat ini bertujuan memodernisasi sistem pemasaran BUMDes melalui transformasi digital guna memperluas akses pasar. Metode pelaksanaan menerapkan pendekatan Asset-Based Community Development (ABCD) yang meliputi tahapan pemetaan aset, perancangan sistem, dan peningkatan kompetensi. Hasil kegiatan ini mencakup tiga capaian utama. Pertama, tersedianya infrastruktur digital berupa website resmi yang berfungsi sebagai katalog produk terpusat dengan fitur integrasi WhatsApp untuk kemudahan transaksi. Kedua, peningkatan kompetensi teknis pengurus dalam manajemen operasional website dan penulisan promosi) dasar melalui pelatihan intensif. Ketiga, terbentuknya kemandirian operasional yang ditandai dengan standardisasi pelayanan pelanggan dan serah terima penuh hak akses pengelolaan sistem kepada pengurus. Program ini berhasil meletakkan fondasi digitalisasi yang memungkinkan BUMDes mengelola pemasaran secara mandiri dan berkelanjutan.

The Influence of Work-Life Balance on Employee Performance at Yuofu Fa Steel Co., Ltd. Bas, Mohamad Al; Pinandita, Candra Pramula
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v5i01.1481

The issue of work-life balance is increasingly becoming a focal point in human resource management studies. This phenomenon arises along with the increasing demands of the working world for productivity, efficiency, and full engagement from employees, especially in heavy industry sectors such as steel manufacturing. It provides a theoretical contribution to the development of studies on work-life balance, particularly in the context of heavy manufacturing industries, which are still rarely the main focus. Practically, the results of this research serve as a source or benchmark for company management in formulating work policies that are more balanced and responsive to employee needs. This research employs a descriptive qualitative approach aimed at elaborating and deeply understanding the influence of work-life balance on employee performance at YUOFU FA STEEL CO., LTD. The research results indicate that work-life balance significantly influences employee performance at YUOFU FA STEEL CO., LTD. The imbalance between work demands and personal life has become the main issue felt by the majority of employees. This imbalance is primarily due to long working hours, an almost mandatory overtime system every day, and a lack of flexibility in work schedule arrangements. According to the results of in-depth interviews and direct observations, the majority of employees stated that they did not have enough time to rest, gather with family, or engage in other social activities. This condition significantly impacts physical and mental health, which ultimately reduces work quality, focus, and employee morale

Enhancing Sustainable MSMEs in Karangpring Village through Developing a Green Accounting-based Village Product Bank Model Oktaviani, Siska Aprilia; Prillinaya Yudhistira; Candra Pramula Pinandita; Dwi Indriani Fidiastutik Wijaya; Ponti Primastuti Aulia Nugraheni
International Journal of Studies in Social Sciences and Humanities Vol. 3 No. 1 (2026): July (in progress)
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v3i1.6653

Sustainable development requires a balance between economic, social, and environmental dimensions. Green accounting emerges as an approach that internalizes environmental impacts into economic practices. However, its implementation has largely been explored at the corporate level, while studies at the village and MSME institutional scale remain limited. This study focuses on Karangpring Village, Jember, which hosts three key MSME sectors (batik, rose farming, and coffee) but faces challenges such as limited capital, weak marketing capacity, and restricted market access. This research proposes a village product bank model based on green accounting as a collective institution that integrates production management, marketing, and environmentally conscious financial recording to address these issues. A descriptive qualitative approach is employed to explore socio-economic dynamics and the feasibility of green accounting adoption in MSMEs at the village level. The novelty of this research lies in: (1) developing a model for integrating green accounting within village-scale institutions; (2) formulating green accounting indicators tailored for MSMEs; and (3) fostering a collaborative ecosystem among MSME sectors that opens opportunities for linkage with green financing schemes. The proposed model is expected to serve as a replicable framework for other villages in strengthening inclusive and sustainable local economic governance.

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