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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin Journal of Ekonomics, Finance, and Management Studies Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Empowering Women Through Entrepreneurship in the Digital Era to Achieve Economic Independence Rina Mudjiyanti; Ika Yustina Rahmawati; Rifka Arofah; Ira Hapsari; Nur Isna Inayati
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

This community service aims to increase the self-confidence, self-development, and entrepreneurial skills of Aisyiyah women to strengthen the community's economy. Support from the local and central government is essential for this activity. Situational analysis shows that the obstacles faced are limited capital, narrow mindsets, and fear of failure in opening and running a business. This empowerment activity is carried out through training and mentoring in business development, financial management, and product marketing. The results of this activity show an increase in self-confidence and entrepreneurial skills among Aisyiyah women. This increase is measured through the economic growth of their businesses and the increase in product marketing reach. The discussion emphasizes the importance of the mental toughness of an entrepreneur to survive in a declining economy. Good and structured planning and optimal use of technology play an important role in business development. This activity has a positive impact on developing Aisyiyah women's businesses and creating financially independent women.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
The Influence of Profitability, Solvency, Institutional Ownership, and Investment Decisions on Company Value Yesinta Febriati; Rina Mudjiyanti; Suryo Budi Santoso; Hadi Pramono
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.060

Abstract

This research aims to obtain empirical evidence regarding the variables profitability, solvency, institutional ownership, and investment decisions on company value. This research method uses quantitative methods. The population in this research are companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. The data used is secondary data sourced from the official website of the Indonesian stock exchange and the company's official website. The sampling technique in this research used the purposive sampling method. The quality of the samples that met the criteria was 218 samples. The results of this study show that solvency, institutional ownership, and investment decisions have a positive effect on company value, while profitability has no effect on company value in companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. These findings provide valuable insights for investors, policymakers, and corporate managers seeking to enhance company value.
Determinan Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kepemimpinan, Kompetensi Aparatur, dan Partisipasi Masyarakat Ziva Aqillah Pramono; Rina Mudjiyanti; Sri Wahyuni; Tiara Pandansari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27539

Abstract

Tujuan Penelitian: Penelitian ini bertujuan guna mengkaji dampak kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif berbasis survei melalui pengumpulan data memakai kuesioner pada 65 responden yang terdiri atas aparatur desa dan ketua RT di 13 desa. Teknik sampel jenuh ialah teknik pengambilan sampel yang diterapkan pada analisis ini. Partial Least Squares Structural Equation Modeling (PLS-SEM) menjadi teknik analisi data yang diterapkan guna menguji validitas, reliabilitas, juga hubungan antar variabel penelitian.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengintegrasian variabel kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada satu model empiris akuntabilitas pengelolaan dana desa, khususnya pada wilayah yang memiliki riwayat permasalahan tata kelola.Hasil Penelitian: Temuan penelitian memperlihatkan bahwasanya kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat memiliki dampak positif pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Implikasi: Temuan ini mengimplikasikan perlunya kebijakan pemerintah daerah yang berfokus pada penguatan kapasitas kepemimpinan kepala desa, peningkatan kompetensi aparatur melalui pelatihan berkelanjutan, serta pengembangan mekanisme partisipasi masyarakat yang transparan dan terstruktur guna meningkatkan akuntabilitas pengelolaan dana desa. Research Objectives: This research aims to analyze the influence of leadership, village apparatus competence, and community participation on the accountability of village fund management in Padamara District.Research Method: This research employed a quantitative survey-based approach by collecting data through questionnaires administered to 65 respondents consisting of village officials and neighborhood unit heads across 13 villages using a saturated sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess validity, reliability, and the relationships among variables.Originality/Novelty: The novelty of this research lies in integrating leadership, village apparatus competence, and community participation into a single empirical model of village fund management accountability, particularly in a region with a history of governance challenges.Research Results: The results indicate that leadership, village apparatus competence, and community participation have a positive effect on the accountability of village fund management.Implications: These findings imply that local governments should prioritize strengthening village leadership capacity, enhancing apparatus competence through continuous training programs, and establishing transparent and structured mechanisms for community participation to improve the accountability of village fund management. 
Co-Authors Andhita Saharani Azahra Andra Tiara Syafira Ani Kusbandiyah Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dwi Shafamega Azzahra Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ikbar Andriano Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Randikaparsa, Irawan Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Siti Murtopingah Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tiara Pandansari Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra Yesinta Febriati Ziva Aqillah Pramono