Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia ALMUJTAMAE: Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Mabsya: Jurnal Manajemen Bisnis Syariah Jakadimas
Indah Setia Utami
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
COMPARATIVE STUDY THE EFFECT OF ISLAMIC ETHICAL IDENTITY ON PERFORMANCE OF ISLAMIC BANK Utami, Indah Setia; Hidayati, Berlina
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.68792

Abstract

The current business environment and financial performance are focus of current Islamic banking empirical research. Optimizing wealth is the main objective of the business environment of companies in all countries, including Islamic banking, where this may have eliminated the intermediation function of Islamic banks to carry out activities that are more in line with the framework of the Maqasid Syariah approach. This research aims to analyze whether there are differences in the influence of index EII on performance between sharia banking in three area with muslim majority. The research method uses content analysis of the 2016-2020 financial reports and multiple regression analysis. Samples were taken from three regions with the largest market shares, including Indonesia, Malaysia and countries in the GCC. The research results show that in Indonesia and Malaysia, EII has no effect on financial performance, while in the GCC EII has an effect on financial performance. This illustrates that there are differences between Indonesia-Malaysia and the GCC, where in Indonesia and Malaysia, customer preferences do not focus on how widely banks implement Islamic ethical identities. Meanwhile, in the GCC, customers consider the application and disclosure of Islamic ethical identity to be taken into consideration in determining a sharia bank. Key words: Ethical Identity Index, Financial Performance, Islamic Banks
Cultivation of Azolla Microphylla as an Alternative Feed for Goats in Kalikesur Village, Kedungbanteng District, Banyumas Regency: Budidaya Azolla Mycrophilla Sebagai Alternatif Pakan Ternak Kambing di Desa Kalikesur Kecamatan Kedungbanteng Kabupaten Banyumas Adhi Susilo; Indah Setia Utami; Adi Suryanto
JAKADIMAS (Jurnal Karya Pengabdian Masyarakat) Vol. 2 No. 1 (2024): JAKADIMAS
Publisher : Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jakadimas.v2i1.10101

Abstract

Kalikesur Village, located in the Kedungbanteng District of Banyumas Regency, possesses significant prospects in agriculture and animal husbandry. Typically, the villagers continue to rely on forage fodder, such as grass and agricultural waste, to feed their poultry and cattle. Hence, the objective of our community activity is to acquaint the inhabitants of Kalikesur Village with the Azolla plant as a substitute feed and as a material for bio-organic fertilizer. We also want to teach cultivating methods so that an Azolla business group can be established. Getting to know one another, sharing insights on the value and advantages of Azolla for animal feed and bio-organic fertilizers, constructing basic bio-flocks (ponds), learning how to cultivate and harvest Azolla, creating fertilizer with Azolla as a base, and initiating new Azolla marketing campaigns on social media were some of the activities that took place. One of the program's many results is the technology transfer for growing Azolla, which may be used as a bio-organic fertilizer and a nutritional feed alternative. Additionally, it creates instructions for growing Azolla and using it as bio-organic fertilizer and animal feed. Additionally, the program provides manuals on the business analysis of Azolla. It contributes to the increase in livestock production, thereby enhancing the income and welfare of community service partners and the surrounding region.
Sharia Financial Institutions, Synergy, and Their Role in Empowering MSMEs in Badung Regency Setia Utami, Indah; Hidayati, Berlina; Subekti, Rini; Ria Viana Praningtyas, Elisabeth
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 7 No. 1 (2025): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v7i1.13554

Abstract

MSMEs have a very large contribution to the Indonesian economy. The potential for MSMEs development is no exception in Badung Regency as the region with the largest local and international tourist destination in Indonesia. MSMEs are the key to accelerating Indonesia's sharia economy. Synergy and collaboration between various parties are needed to achieve the government's target of making Indonesia the center of the world's halal industry. This research was conducted to determine the role of Sharia Financial Institutions and their synergy efforts with related parties in empowering MSMEs. The research was conducted using a qualitative method to explore in-depth information from various parties using the focus group discussion method. This research is the first research to qualitatively analyze the role and synergy of Sharia Financial Institutions in the development of MSMEs in Badung Regency. The research results show that the role and synergy of sharia financial institutions are not yet optimal, there are various obstacles faced and more massive outreach, collaboration, and synergy efforts with various parties are needed to increase the role of sharia financial institutions in empowering MSMEs. This study concludes that increasing cooperation between Sharia Financial Institutions, the government, and MSMEs is very important, especially in the form of more massive socialization, more in-depth training, and ongoing assistance, to expand market access.
Pemberdayaan Masyarakat melalui Pengembangan Wisata Curug sebagai Sumber Pendapatan Berkelanjutan di Desa Ketenger Utami, Indah Setia; Suhartono, Suhartono; Utami, Prasetyarti; Darojah, Rani; Rachmaningsih, Dewi Maharani; Supriyono, Supriyono
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i2.19013

Abstract

Potensi keindahan Curug Jenggala menarik jumlah wisatawan cukup besar, begitu pula dengan sumber daya alam berupa singkong dan kopi. Namun karena sulitnya akses menuju curug yang hanya dapat dilalui dengan jalan kaki, serta kurangnya keterampilan masyarakat dalam mengolah singkong dan biji kopi, membuat potensi sumber daya alam dan masyarakat Dusun Kalipagu belum optimal. Untuk itu perlu dilakukan kegiatan pelatihan, pendampingan dan pengembangan sarana wisata curug. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan dan keterampilan masyarakat Dusun Kalipagu dalam pengolahan singkong dan kopi serta peningkatan jumlah wisatawan curug. Metode pengabdian menggunakan metode pembelajaran orang dewasa yaitu partisipan berperan aktif dalam setiap tahapan kegiatan ini. Terdapat tiga tahap dalam pelaksanaan kegiatan, yakni pelatihan dan pendampingan pengolahan singkong dan kopi, serta peningkatan sarana wisata melalui partisipasi masyarakat. Hasil pengabdian masyarakat menunjukkan terdapat peningkatan 100% pengetahuan dan keterampilan peserta kegiatan terkait pengolahan singkong dan kopi, serta peningkatan jumlah wisatawan Curug Jenggala sebesar 150%. Kegiatan ini telah sesuai dengan tujuan pengabdian masyarakat. Saran untuk kegiatan lanjutan adalah diperlukannya pelatihan lanjutan dalam pengelolaan keuangan koperasi.
PENGARUH AKUNTABILITAS DAN INDEPENDENSI AUDITOR APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS AUDIT Arshel Najla Qonisa; Indah Setia Utami; Berlina Hidayati; Rini Subekti; Elisabeth Ria Viana Praningtyas
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18467

Abstract

Auditor Pengawas Intern Pemerintah (APIP) memegang posisi strategis dalam mempertahankan pertanggungjawaban serta keterbukaan informasi pengelolaan keuangan daerah. Namun, berbagai hambatan sering muncul seperti minimnya sumber daya, tekanan eksternal, serta rendahnya independensi auditor APIP yang sering menghambat kinerja. Situasi tersebut memicu penurunan kualitas audit dan membuka peluang terjadinya penyimpangan pada keuangan daerah. Oleh karena itu, diperlukan upaya untuk mengidentifikasi faktor-faktor yang dapat meningkatkan kualitas audit guna mendukung terciptanya tata kelola pemerintahan yang baik. Penelitian ini berkonsentrasi pada pengaruh akuntabilitas serta independensi auditor APIP terhadap kualitas audit melalui studi empiris pada Inspektorat Daerah Kabupaten Trenggalek. Metode kuantitatif kausal komparatif menjadi pendekatan utama dalam kajian ini. Referensi informasi maupun data yang dijadikan dasar acuan pada kajian ini ialah suatu data primer. Data tersebut dikumpulkan dengan mendistribusikan kuesioner sebagai instrumen survei kepada responden yakni auditor APIP. Responden ditentukan berdasarkan teknik purposive sampling sesuai kriteria penelitian yang telah ditetapkan. Prosedur analisis data diterapkan dengan regresi linier berganda untuk menguji hubungan antarvariabel penelitian. Temuan penelitian memperlihatkan bahwa akuntabilitas maupun independensi auditor APIP menunjukkan pengaruh positif maupun signifikan secara individual atau parsial maupun kolektif atau simultan terhadap kualitas audit di Inspektorat Daerah Kabupaten Trenggalek. Hasil penelitian ini mengindikasikan bahwa peningkatan akuntabilitas dan independensi auditor APIP dapat menjadi faktor penting dalam mendukung kualitas audit serta memperkuat akuntabilitas pengelolaan keuangan daerah.
Co-Authors Adhi Susilo Adi Suryanto Arshel Najla Qonisa Berlina Hidayati Dewi Maharani Rachmaningsih Elisabeth Ria Viana Praningtyas Rani Darojah Ria Viana Praningtyas, Elisabeth Rini Subekti Rini Subekti Suhartono Supriyono Supriyono Utami, Prasetyarti