Garuda - Garba Rujukan Digital

Digitalization of Islamic Banking in Indonesia: Justification and Compliance to Sharia Principles Ichsan, Muchammad; Fitriyanti, Fadia; Setiorini, Kusumaningdiah Retno; Al-Qudah, Adam Ma'abdeh
Jurnal Media Hukum Vol 31, No 2 (2024): December
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v31i2.22485

Technological sophistication is observed to be increasing the necessity for digitalization of Islamic banks in Indonesia to avoid being abandoned by their customers, as conventional banks rapidly advance their digital offerings and set higher expectations for financial services. However, these banks are required to comply with Sharia principles for their products and services. This study was conducted to analyze the justification of digitalization of Islamic banking system and compliance of the digital services implemented to Sharia principles. It employed doctrinal legal study methods. Data were retrieved from literature references and were analysed qualitatively using a conceptual and statutory approach. The results showed several reasons to justify digitalization of Islamic banking system and these include the current demand for digital products and services, the prevalence of the millennial generation, and the legal backing provided for the advancement in Indonesia. These principles mandate that Islamic banks must avoid practices involving maisir (gambling), gharar (obscurity), haram (prohibited activities), riba (usury), and zalim (injustice). This study is novel in its comprehensive analysis of how digitalization can be harmonized with Sharia principles in the Indonesian context, providing a unique legal and practical framework for Islamic banks aiming to modernize their services while maintaining religious compliance.

Analysis of Key Factors on Thrift Shopping Purchase Decisions Ariyani, Asri Dwi; Asyiqin, Nurul; Hidayah, Nila; Suryono, Abi; Layli, Meutia; Marsuking, Marsuking; Setiorini, Kusumaningdiah Retno
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

The main focus of this study is to examine the influence of several factors, namely brand image, product quality, fashion lifestyle, and product price, on thrift shopping purchasing decisions. This research aims to assess the impact of brand image, product quality, fashion lifestyle, and product price on thrift shopping purchasing decisions, with a case study of the people in Ponorogo Regency. The research method used is quantitative with a simple random sampling technique. Data were collected through questionnaires distributed to 100 respondents who had made thrift shopping purchases. The results of the study show that brand image does not affect thrift shopping purchasing decisions, while product quality, fashion lifestyle, and product price have a significant impact on thrift shopping purchasing decisions.

Digitalization of Islamic Banking in Indonesia: Justification and Compliance to Sharia Principles Ichsan, Muchammad; Fitriyanti, Fadia; Setiorini, Kusumaningdiah Retno; Al-Qudah, Adam Ma'abdeh
Jurnal Media Hukum Vol. 31 No. 2: December 2024
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v31i2.22485

Technological sophistication is observed to be increasing the necessity for digitalization of Islamic banks in Indonesia to avoid being abandoned by their customers, as conventional banks rapidly advance their digital offerings and set higher expectations for financial services. However, these banks are required to comply with Sharia principles for their products and services. This study was conducted to analyze the justification of digitalization of Islamic banking system and compliance of the digital services implemented to Sharia principles. It employed doctrinal legal study methods. Data were retrieved from literature references and were analysed qualitatively using a conceptual and statutory approach. The results showed several reasons to justify digitalization of Islamic banking system and these include the current demand for digital products and services, the prevalence of the millennial generation, and the legal backing provided for the advancement in Indonesia. These principles mandate that Islamic banks must avoid practices involving maisir (gambling), gharar (obscurity), haram (prohibited activities), riba (usury), and zalim (injustice). This study is novel in its comprehensive analysis of how digitalization can be harmonized with Sharia principles in the Indonesian context, providing a unique legal and practical framework for Islamic banks aiming to modernize their services while maintaining religious compliance.

The Effect of Profitability and Inventory Intensity on Tax Avoidance Abi Suryono; Marsuking; Setiorini, Kusumaningdiah Retno; Nila Hidayah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.879

This study aims to analyze the effect of Profitability, and Inventory Intensity on Tax Avoidance in Food and Beverage Manufacturing Companies. This study is a quantitative study using secondary data, namely the financial statements of companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study amounted to 29 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 25. The results of the study indicate that simultaneously profitability and inventory intensity have an effect on tax avoidance. The results of the study indicate that partially profitability have an effect on tax avoidance, while inventory intensity have no effect on tax avoidance.

Customer and competitor orientation on coffee export marketing performance in Central Java: The role of learning organization and entrepreneurial orientation Sulistya, Sulistya; Rohwiyati, Rohwiyati; Setiorini, Kusumaningdiah Retno
Jurnal Manajemen dan Pemasaran Jasa Vol. 18 No. 1 (2025): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v18i1.21019

This research aimed to examine market performance through the two dimensions of customer and competitor orientation. The mediating role of learning organization was examined in the correlation of customer with competitor orientation and coffee export marketing performance in Central Java MSMEs. Furthermore, the moderating role of entrepreneurial orientation was analyzed in the learning organization impact on export marketing performance. The sample consisted of 116 coffee-exporting MSMEs in the Central Java region, Indonesia, selected based on specified criteria. Our data analysis used PLS-SEM (Partial Least Squares–Structural Equation Modeling) to examine the connections between variables. Our findings revealed that 1) customer orientation and learning organization significantly affect export marketing performance, 2) competitor orientation do not significantly affect export marketing performance, 3) Customer and competitor orientation had significant and indirect impact on learning organization and export marketing performance, respectively, and 4) Entrepreneurial orientation moderated the influence of learning organization on export marketing performance.

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM Ariyani, Asri Dwi; Hidayah, Nila; Munawaroh, Milatul; Setiorini, Kusumaningdiah Retno; Ahmad, Khamdani
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.629

Financial management is still an obstacle in developing MSME business capacity. This is due to the low level of financial literacy possessed by MSME actors as well as an attitude of awareness and responsibility that has not been carried out properly regarding financial management of business income. This research aims to determine the influence of financial literacy, financial attitudes and income on the financial management behavior of MSME players. This type of research is quantitative research. The research respondents were MSME actors in the culinary sector in Bantul Regency. Sampling was carried out using a purposive sampling technique with a sample of 102 respondents obtained in the study. The data used in this research is primary data, namely data from the results of the respondent's questionnaire answers. The analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The research results show that (1) financial literacy has a significant effect on the financial management behavior of MSME actors; (2) financial attitudes do not have a significant effect on the financial management behavior of MSME actors; (3) income has a significant effect on the financial management behavior of MSME actors.

The Effect of Green Accounting, Corporate Social Responsibility on Profitability Marsuking; Abi Suryono; Setiorini, Kusumaningdiah Retno
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.880

This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at www.idx.co.id. The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.

PENGARUH MANAGERIAL OVERCONFIDENCE TERHADAP RETURN ON ASSETS (ROA) Hayatiningsih, Nur; Suryono, Abi; Setiorini, Kusumaningdiah Retno; Ahmad, Khamdani
IJMA (Indonesian Journal of Management and Accounting) Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(2).176-183

PPenelitian ini bertujuan untuk menguji hubungan antara managerial overconfidence terhadap ROA perusahaan di Indonesia. Penelitian dengan menggunakan ROA sebagai variabel dependen dan variabel kontrol diantaranya variabel ukuran perusahaan, kas, managerial ownership, managerial compensation yang belum banyak dilakukan di Indonesia, nilai ROA menunjukkan profitabilitas yang tinggi untuk dapat diukur tingkat pengembalian perusahaan dalam memperoleh keuntungan (laba). Managerial overconfidence diproksikan dengan indeks overconfidence. Pengaruh antara managerial overconfidence dan ROA dapat ditunjukkan dari nilai hasil olah data penelitian. Pengujian dilakukan dengan menggunakan regresi linier berganda. Sampel penelitian berjumlah 227 perusahaan non-keuangan yang tercatatat di Bursa Efek Indonesia (BEI) dengan periode pengamatan lima tahun dimulai dari tahun 2015 sampai 2019. Sampel dipilih dengan teknik purposive sampling yang menghasilkan 1135 observasi. Data keuangan perusahaan diperoleh dari database Eikon Thompson Reuters dan laporan tahunan perusahaan. Hasil uji regresi menunjukkan bahwa terdapat pengaruh signifikan managerial overconfidence terhadap ROA perusahaan dan terhadap variabel kontrol diantaranya variabel ukuran perusahaan, kas, managerial ownership, managerial compensation yang belum banyak dilakukan di Indonesia.

DISEMINASI LITERASI KEUANGAN SEBAGAI TRANSISI PENINGKATAN POTENSI UMKM MENGHADAPI INKLUSI KEUANGAN Layli, Meutia; Firmansyah, Firmansyah; Wibowo, Febrian Wahyu; Setiorini, Kusumaningdiah Retno; Nurjannah, Nurjannah; Indriyani, Tiyas
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20776

Abstrak: Terbatasnya pengetahuan para pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang literasi keuangan saat ini masih sangat minim. Hal ini dibuktikan dari kendala-kendala yang muncul pada beberapa UMKM. Pentingnya literasi keuangan untuk dipahami oleh pelaku UMKM akan memudahkan mereka mendapatkan permodalan sehingga dapat digunakan untuk menyejahterakan usahanya. Maka kegiatan ini bertujuan untuk meningkatkan pengetahuan luterasi keuangan bagi para pelaku UMKM, dan Hal ini menjadi motivasi dilakukannya Pengabdian Kepada Masyarakat yang ditujukan kepada UMKM Desa Sawitan - Magelang dengan metode sosialisasi terkait dengan literasi keuangan dan tentunya akan memberikan dampak positif terutama pada kemudahan inklusi keuangan. Kegiatan ini menghadirkan pemateri dari beberapa dosen dan mahasiswa, dan dihadiri oleh 17 pelaku UMKM. Hasil monitoring menunjukkan tiga kendala yang dialami oleh beberapa pelaku UMKM yang mana 47% pelaku UMKM mengalami kendala tidak memahami bagaimana pencatatan yang terstruktur, lalu sebanyak 29% pelaku UMKM mengalami kendala tidak mampu membayar tenaga profesional, dan kedala ketiga dialami oleh 24% pelaku UMKM yaitu penjualan yang tidak menutup modal, sehingga mereka segan untuk mencatatkan kerugiannya. Setelah dilakukannya kegiatan ini, para pelaku UMKM tersebut merasa lebih memahami dan termotivasi untuk memperbaiki sistem keuangan yang dimilikinya Hal tersebut dibuktikan dengan para pelaku yang termotivasi untuk menyusun laporan keuangan sederhana atas transaksi keuangan agar dapat menjadi sebuah pelaporan yang sesuai dengan standar, dan dapat menjadi dasar pengajuan inklusi keuangan, maupun digitalisasi seiring dengan perkembangan finansial teknologi.Abstract: The knowledge of Micro, Small and Medium Enterprises (MSMEs) regarding financial literacy is currently still very minimal. This is proven by the obstacles that arise in several MSMEs. The importance of financial literacy for MSME players to understand will make it easier for them to obtain capital so that it can be used to make their business prosperous. So this activity aims to increase financial literacy knowledge for MSME players, and this is the motivation for carrying out Community Service aimed at MSMEs in Sawitan Village - Magelang with outreach methods related to financial literacy and of course will have a positive impact, especially on the ease of financial inclusion. This activity presented speakers from several lecturers and students, and was attended by 17 MSME players. The monitoring results show three obstacles experienced by several MSME actors, where 47% of MSME actors experience the problem of not understanding how to record records, then as many as 29% of MSME actors experience the problem of not being able to pay professional staff, and the third obstacle is experienced by 24% of MSME actors, namely sales that do not cover capital, so they are reluctant to record their losses. After carrying out this activity, the MSME actors felt more understanding and motivated to improve their financial system. This was proven by the actors being motivated to prepare simple financial reports on financial transactions so that they could become reports that were in accordance with standards, and could become the basis for proposals for financial inclusion, as well as digitalization in line with developments in financial technology.

TRANSFORMASI HASIL PANEN CABAI MENJADI PRODUK OLAHAN: STRATEGI PEMBERDAYAAN EKONOMI BERBASIS KOMODITAS LOKAL Hidayah, Nila; Layli, Meutia; Setiorini, Kusumaningdiah Retno; Solikhah, Dwi Yusni; Sari, Meirika Putri Kartika; Purnama, Teti Prabawati
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.36759

Abstrak: Pemanfaatan hasil pertanian dalam hal ini cabai menjadi titik awal bagi masyarakat Pedukuhan Ketos untuk mulai bergerak secara mandiri dan cerdas finansial dalam mengembangkan usaha berbasis potensi lokal. Tujuan dari kegiatan pengabdian ini guna meningkatkan skill masyarakat, baik hardskill yaitu melalui peningkatan pemahaman mengenai optimalisasi hasil panen, pembuatan produk olahan cabai, peningkatan nilai jual dan daya tahan produk, dimana hal tersebut berkaitan dengan keterampilan teknis dan pengetahuan praktis, maupun softskill yaitu melalui upaya mengembangkan usaha melalui potensi lokal, yang berkaitan dengan pola pikir berwirausaha, kesadaran adanya peluang serta kemampuan pengembangan usaha ke depan. Metode yang digunakan yaitu sosialisasi melalui ceramah, diskusi dan tanya jawab serta pelatihan dengan menggunakan metode demonstrasi visual melalui pemutaran video pengolahan produk. Peserta yang terlibat berjumlah 30 orang diantaranya petani cabai, ibu rumah tangga dan anggota karangtaruna. Evaluasi dilakukan dengan cara observasi dan wawancara. Kegiatan pengabdian menghasilkan peningkatan hardskill maupun softskill sebesar 73%.Abstract: The utilization of agricultural products, in this case chili peppers, is a starting point for the Ketos Pedukuhan community to start moving independently and financially smart in developing local potential-based businesses. The purpose of this service activity is to improve community skills, both hard skills, namely through increasing understanding of optimizing crop yields, making processed chili products, increasing the selling value and durability of products, where it is related to technical skills and practical knowledge, as well as soft skills, namely through efforts to develop businesses through local potential, which is related to an entrepreneurial mindset, awareness of opportunities and the ability to develop future businesses. The method used was socialization through lectures, discussions and questions and answers as well as training using the visual demonstration method through the screening of product processing videos. There were 30 participants including chili farmers, housewives, and youth organization members. Evaluation was carried out by means of observation and interviews. The service activities resulted in an increase in hard and soft skills by 73%.

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