Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting And Business (JAAB) Dedikasi : Jurnal Pengabdian Lentera
Pratista, Ardhana Reswari Hasna
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan Pengelolaan Risiko Bisnis Mikro: Membangun Ketahanan Dalam Lingkungan Bisnis yang Dinamis pada Paguyuban Pedagang Sunday Morning Bantul Sholeh, Maimun; Karunia, Anisah Novi; Pratista, Ardhana Reswari Hasna
Dedikasi: Jurnal Pengabdian Lentera Vol. 1 No. 07 (2024): Agustus 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v1i07.472

Abstract

Risiko dalam mengelola usaha merupakan suatu hal yang harus diwaspadai dan dihadapi dalam menjalankan usaha. Berbagai jenis risiko usaha memiliki konotasi negatif yang dikenal sebagai efek kerugian bahkan likuidasi pada usaha yang dijalankan. Risiko selalu melekat pada kemungkinan suatu kondisi yang mengancam pada target bisnis yang akan dicapai oleh pelaku UMKM. Ketidakpastian kondisi menjadi faktor pemicu utama timbulnya resiko usaha yang harus dihadapi dan diantisipasi oleh para pelaku usaha. Pelaku usaha UMKM di Sunday Morning Stadion Sultan Agung Bantul sebagai objek dalam kegiatan pengabdian masyarakat. Kebanyakan pelaku UMKM jarang mengupayakan pengelolaan terhadap risiko usaha sehingga terkadang pada situasi tertentu mereka mengalami kerugian usaha. Oleh karena itu, adanya pelatihan pengelolaan risiko usaha mikro ini diharapkan para pelaku UMKM lebih mampu mengidentifikasi masalah, menganalisa berbagai risiko usaha berdasarkan jenis usaha, serta mengupayakan solusi dalam permasalahan secara mandiri dan tepat. Kegiatan pengabdian ini mampu diikuti oleh semua peserta dengan baik dan interaktif dalam berdiskusi terkait pengelolan risko bisnis.
Reformulasi Kerangka Sharia Sustainability Accounting: Studi Normatif pada Industri Halal Moh Eko Saputro; Fatimah, Siti; Pratista, Ardhana Reswari Hasna
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.468

Abstract

This study aims to reformulate a conceptual framework for sustainability accounting based on Islamic values, specifically tailored for the halal industry. While global sustainability reporting standards such as the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards have become widely adopted, they remain secular and value-neutral, often lacking spiritual and ethical dimensions essential in Islamic business ethics. Through a normative-conceptual approach, this research critically examines the normative gaps in conventional sustainability frameworks when applied to halal enterprises and proposes an alternative model rooted in maqashid al-shariah and Islamic ethics (akhlaq). The scope of the study includes a comprehensive literature analysis of conventional standards, classical Islamic legal texts, and contemporary fatwas and regulations relevant to halal enterprises in Indonesia. The findings highlight three key gaps: the absence of spiritual accountability, the lack of faith-based social justice indicators (e.g., zakat, waqf), and the need for ethical environmental stewardship based on the concept of khalifah and amanah. As a result, the study proposes a new sustainability accounting framework consisting of three integrated dimensions spiritual, social, and ecological—each aligned with specific Islamic values and reporting indicators. This framework emphasizes dual accountability: to society and to God. The conclusion affirms that sustainability accounting in the halal industry must evolve beyond profit and compliance, toward a spiritually grounded, ethically driven model that reflects the holistic nature of Islamic business
Co-Authors Fatimah, Siti Maimun Sholeh Moh Eko Saputro Novi Karunia, Anisah