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All Journal Valid Jurnal Ilmiah Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas
mutia, Galuh Ratna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH TINGKAT PENDIDIKAN DAN PERILAKU KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KOTA MATARAM mutia, Galuh Ratna
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.1971

Abstract

This study aims to examine the effect of education level and financial behavior on the financial performance of MSMEs in Mataram City. The approach used is qualitative method with multiple regression analysis method. Sample selection in this method uses purposive sampling. The number of samples used is 30 MSMEs located in Mataram City. The results of this study show that the level of education does not have a significant influence on the financial performance of MSMEs. Meanwhile, financial behavior has a significant effect on the financial performance of MSMEs
Gender dan Keputusan Keuangan Pelaku UMKM Nasabah Bank Syariah Sari, Putri Reno Kemala; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.338

Abstract

Kinerja keuangan pada suatu perusahaan telah menjadi salah satu point yang dapat dibilang penting dalam rangka menilai prospek perusahaan pada periode mendatang. Informasi pada kinerja keuangan perusahaan dinilai dapat mengatasi apabila terjadi masalah mengenai keuangan sehingga memungkinkan dapat mengambil keputusan yang cepat dan tepat. Salah satu aspek dalam kinerja keuangan adalah aktivitas investasi dan profitabilitas. Penelitian ini berfokus pada terdapat perbedaan keputusan keuangan UMKM nasabah bank Syariah antara perempuan dan laki-laki. Gender tidak berpengaruh terhadap aktivitas invetasi. Hasil pada penelitian tidak terdapat perbedaan investasi (CAR) dan kinerja keuangan (ROA)Hal ini terlihat dari tidak adanya varian atau perbedaan dalam nilai Current Asset Ratio (CAR) antara UMKM yang dikelola/dipimpin laki-laki nasabah bank Syariah dan dikelola/dipimpin perempuan nasabah bank Syariah.
Dekonstruksi Homo Ekonomicus menuju Homo Spiritus Akuntan Publik yang Beretika Nursanty, Ida Ayu; Prathama, Baiq Destania; Kartini, Endang; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.487

Abstract

This research examines the deconstruction of homo economics towards the concept of homo spiritus as an ethical accountant. The concept of Homo Spiritus in this study refers to an individual with holistic consciousness who completely obeys God's will based on conscience, or is often referred to as the God Spot. The research method used in this study is Rationalist Spiritualist, namely the idea that finding true truth can only be achieved through mind control. Spiritualist thoughts are thoughts that are controlled and born from a heart that has been purified and intact, which will ultimately be reflected in work and provide benefits to other people. Research related to the spiritualist paradigm has not been widely carried out, so researchers are trying to enrich this understanding and contribute a spiritualist perspective within the scope of qualitative research. This study finds that the concept of Homo Economicus, which focuses on rationality and self-interest, is often criticized for being limited to the goal of personal prosperity. Therefore, a new concept is needed to direct accountants to ideal qualities, namely by making Homo Economicus the initial stage towards Homo Spiritus, a more basic concept for achieving a more just and prosperous life
Kesiapan Pelaporan Keberlanjutan Pemerintah Daerah: Kepatuhan Standar Gri di Bantul dan Sleman Ruscitasari, Zulfatun; Marzuqoh, Mamluatul; Mutia, Galuh Ratna
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.4241

Abstract

Purpose: This study aims to analyze the readiness of sustainability reporting in the regional governments of Bantul and Sleman by measuring their level of compliance with the Global Reporting Initiative (GRI) standards, particularly the GRI 200 (economic) and GRI 300 (environmental) standards. The assessment is conducted by measuring the percentage of alignment between the information presented by the regional governments on their respective websites and the information required by the GRI indicator standards. Research methodology: This study uses secondary data in the form of public information available on the websites of the Bantul and Sleman Regional Governments. Results: The research results show significant efforts in revealing economic and environmental performance. However, there are still shortcomings in the completeness and clarity of information. Some GRI indicators, such as GRI 202, 204, 205, 206, 301, 304, and 305, have not been fully disclosed. Both regional governments have disclosed a lot of data on waste management (GRI 303), but still need improvements in systems, human resources and infrastructure to increase transparency and accountability Limitations: This study only uses content analysis from official local government reports, so there are data limitations. Future research could add interviews or surveys with stakeholders to understand the challenges and opportunities in implementing sustainability report. Contribution: This research helps understand sustainability reporting practices at the local government level, provides recommendations for improvement, and supports the achievement of sustainable development goals (SDGs).
Islamic Social Finance and SDG 7: A Comprehensive Framework for Sustainable Energy Access Sari, Putri Reno Kemala; Mutia, Galuh Ratna; Yuliati, Ni Nyoman; Suardana, I Made
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

Abstract

Purpose – This study examines how Islamic social finance instruments can achieve Sustainable Development Goal 7 (SDG 7) by addressing energy poverty and climate change through sustainable energy access in developing countries. Design/Methodology/Approach – The research uses comprehensive framework analysis, integrating Islamic finance principles with sustainable development objectives. A conceptual framework examines input mechanisms (zakat, waqf, voluntary contributions), process mechanisms (resource mobilization, project development, implementation), and impact measures, supported by case studies from Indonesia, Jordan, Malaysia, and Bangladesh. Findings – Islamic social finance offers significant sustainable energy financing potential: zakat enables renewable energy infrastructure, clean energy equipment, subsidies, and training for underprivileged communities; waqf supports large-scale infrastructure through land utilization and long-term renewable projects. Case studies show successful implementations including Indonesian pesantren solar panels, Jordanian refugee camp energy solutions, Malaysian mosque solar systems, and Bangladeshi LPG programs. Challenges include limited institutional capacity, regulatory constraints, and stakeholder resistance. Originality/Value – This research provides the first comprehensive framework integrating Islamic social finance with SDG 7, offering practical guidance for leveraging zakat and waqf to address energy poverty while supporting climate mitigation, with actionable policy recommendations
Co-Authors ENDANG KARTINI, ENDANG I MADE SUARDANA Marzuqoh, Mamluatul Nursanty, Ida Ayu Prathama, Baiq Destania Putri Reno Kemala Sari Yuliati, Ni Nyoman Zulfatun Ruscitasari