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All Journal Jurnal Ilmu Administrasi CENDEKIA Al-Akhbar BERNAS: Jurnal Pengabdian Kepada Masyarakat Gunung Djati Conference Series Jurnal Madinasika: Manajemen dan Keguruan Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jejak digital: Jurnal Ilmiah Multidisiplin Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
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Implementasi Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan UMKM (Studi Pada Rizki Jaya Farm Garut) Rahmawati, Rika; Lina Yulianti; Firman Yudhanegara
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 1 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i1.5727

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) mempunyai peran yang signifikan dalam ekonomi Indonesia, namun banyak di antaranya yang belum dapat menyusun laporan keuangan sebagaimana  dengan ketentuan yang menjadi standar dalam penyusunan laporan keuangan untuk UMKM, yakni Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk menganalisis bagaimana pengimplementasian SAK EMKM dalam laporan keuangan untuk UMKM Rizki Jaya Farm, sebuah usaha peternakan ayam broiler di Garut yang bekerja sama dengan PT Charoen Pokphand, serta untuk mengidentifikasi kendala yang sedang dihadapi dalam penerapannya. Metode yang diterapkan dalam penelitian ini adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara langsung kepada pemiliknya, observasi, dan dokumentasi. Temuan penelitian menunjukkan bahwa implementasi SAK EMKM masih belum mencapai tingkat optimal. pencatatan keuangan hanya mencakup biaya operasional, sedangkan pendapatan dicatat oleh mitra. Kendala yang ditemukan meliputi kurangnya pengetahuan akuntansi, tidak adanya tenaga ahli di bidang keuangan, dan belum adanya kesadaran untuk membuat laporan keuangan yang sesuai dengan standar. Studi kasus ini menekankan perlunya pelatihan dan pendampingan yang berkelanjutan bagi pelaku UMKM agar dapat menghasilkan laporan keuangan yang komprehensif, akurat, dan sesuai dengan SAK EMKM, sehingga dapat meningkatkan kualitas pengambilan keputusan dan akses terhadap pembiayaan.
Analisis Sistem Pencatatan Akuntansi Zakat terhadap Pelaporan Dana Zakat pada BAZNAS Kabupaten Garut Sri Lestari Anggraeni; Firman Yudhanegara
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1576

Abstract

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  
ANALISIS IMPLEMENTASI PRINSIP SYARIAH PADA PRODUK UTAMA BANK SYARIAH INDONESIA Az-Zahra, Shafira Aulia; Yudhanegara, Firman
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana prinsip-prinsip syariah diterapkan dalam produk utama Bank Syariah Indonesia (BSI), seperti tabungan, pembiayaan, dan layanan digital. Metode yang dipakai adalah kualitatif deskriptif dengan data sekunder yang diambil dari berbagai sumber, termasuk situs resmi BSI, laporan tahunan, fatwa DSN-MUI, dan jurnal terkait. Hasilnya menunjukkan bahwa produk Tabungan Easy Wadiah dan Easy Mudharabah sudah sesuai dengan fatwa DSN-MUI, walaupun masih ada tantangan dalam hal transparansi bagi hasil dan pemahaman nasabah. Untuk produk pembiayaan seperti BSI Griya dan Gadai Emas, akad-akad seperti murabahah, musyarakah mutanaqisah, rahn, dan ijarah sudah diterapkan sesuai prinsip syariah dengan pengawasan dari Dewan Pengawas Syariah. Sedangkan untuk layanan digital Byond by BSI, digitalisasi tetap berdasar pada nilai-nilai syariah dan menyediakan fitur Islami seperti zakat, infak, dan sedekah, meskipun performa layanannya masih bisa ditingkatkan. Secara umum, pelaksanaan prinsip syariah di produk utama BSI sudah berjalan baik dan sesuai fatwa DSN-MUI, menegaskan komitmen BSI dalam menjaga kepatuhan syariah di tengah perkembangan digital perbankan. This study aims to examine how sharia principles are applied in the main products of Bank Syariah Indonesia (BSI), such as savings, financing, and digital services. The method used is descriptive qualitative with secondary data taken from various sources, including the official BSI website, annual reports, DSN-MUI fatwas, and related journals. The results show that the Easy Wadiah and Easy Mudharabah savings products are in accordance with DSN-MUI fatwas, although there are still challenges in terms of transparency of returns and customer understanding. For financing products such as BSI Griya and Gadai Emas, contracts such as murabahah, musyarakah mutanaqisah, rahn, and ijarah have been implemented in accordance with sharia principles under the supervision of the Sharia Supervisory Board. As for the Byond by BSI digital service, digitization remains based on sharia values and provides Islamic features such as zakat, infaq, and sadaqah, although the performance of the service can still be improved. In general, the implementation of sharia principles in BSI's main products is running well and in accordance with the DSN-MUI fatwa, confirming BSI's commitment to maintaining sharia compliance amid the development of digital banking.
ANALISIS FAKTOR PENYEBAB PEMBIAYAAN MACET PADA PEMBIAYAAN SYARIAH MODAL KERJA: STUDI KASUS KANTOR PUSAT BANK JABAR BANTEN SYARIAH Nurhalizah, Siti; Yudhanegara, Firman
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 7 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Pembiayaan modal kerja merupakan salah satu produk utama perbankan Syariah. Namun, dalam praktiknya kerap menghadapi risiko pembiayaan macet (Non-Performing Financing). Penelitian ini bertujuan untuk menganalisis faktor penyebab pembiayaan macet pada pembiayaan Syariah modal kerja di Kantor Pusat Bank Jabar Banten Syariah. Penelitian ini menggunakan pendekatann deskriptif kualitatif melalui wawancara kepada pihak bank. Hasil penelitian menunjukkan bahwa pembiayaan macet yang terjadi didominasi oleh faktor eksternal, seperti over laverage nasabah, ketidakstabila ekonomi, dan karakter nasabah yang tidak disiplin. Temuan ini menegaskan pentingnya analisis kelayakan, serta peningkatan system monitoring yang berkelanjutan.
Analisis Penggunaan Sistem Informasi Pengendalian Tagihan (SINTAG) pada Badan Pemeriksa Keuangan Republik Indonesia Provinsi Jawa Barat Nazwa Ayu Dianita; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/62fp0642

Abstract

Kemajuan teknologi informasi mendorong lembaga pemerintah melakukan transformasi digital untuk meningkatkan efektivitas, efisiensi, dan transparansi pengelolaan keuangan. Salah satu bentuknya adalah penerapan Sistem Informasi Pengendalian Tagihan (SINTAG) di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Jawa Barat. Penelitian ini bertujuan menganalisis penerapan sistem tersebut, menggunakan pendekatan kualitatif deskriptif dengan data dari observasi dan dokumentasi selama kegiatan magang. Hasil penelitian menunjukkan SINTAG memiliki alur kerja terstruktur yang mampu meningkatkan efisiensi administrasi, mengurangi risiko duplikasi data, serta mendukung transparansi dan akuntabilitas. Tantangan utamanya adalah kelengkapan dokumen, sehingga diperlukan verifikasi tambahan. Secara keseluruhan, SINTAG mendukung pengelolaan tagihan yang lebih efisien, terencana, dan akuntabel di lingkungan sektor publik.
Implementasi Teknologi Face Recognition dalam Meningkatkan Efisiensi Proses Boarding Penumpang di PT Kereta Api Indonesia Annisa Nurinsani; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/sraeb233

Abstract

Advances in digital technology are driving the transformation of public transportation services, one example being the implementation of face recognition boarding gate at PT Kereta Api Indonesia (Persero). This study aims to analyze the implementation of face recognition boarding gate technology in improving the efficiency of the passenger boarding process at Kiaracondong Station, as well as to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach using a case study method through participatory observation and documentation techniques. The results indicate that the use of face recognition boarding gate improves the efficiency of the boarding process, reducing the average time to 2-4 seconds per passenger compared to manual boarding, which takes approximately 6-10 seconds per passenger, thereby increasing service capacity and reducing queues. Analysis using the Technology Acceptance Model (TAM) indicates that user acceptance is influenced by perceptions of the system’s benefits and ease of use. Identified challenges include verification failures due to face coverings, data mismatches, and technical glitches in the devices. From an operational management perspective, this technology contributes to workflow optimization and service effectiveness, but requires ongoing system maintenance support, infrastructure strengthening, and user education.
Implementasi Customer Relationship Management pada Telemarketing Pelanggan Tidak Aktif di Lotte Grosir Bandung Yulia Dasmiyanti; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wx0cc722

Abstract

This study analyzes the implementation of Customer Relationship Management (CRM) in telemarketing activities for inactive customers at Lotte Grosir Bandung using a descriptive qualitative approach. Data were collected through direct observation, documentation, and analysis of communication results during the internship program. The findings show that telemarketing activities play a role in identifying factors that contribute to customer inactivity, including price differences with competitors, less strategic store location, and limited product availability. The data recording and classification process also helps the company group customers based on their activity level and reasons for inactivity. The study concludes that CRM implementation through telemarketing and customer data management supports customer reactivation efforts, although it is still limited by low customer response rates and incomplete data.
Analisis Pengelolaan Data Keuangan Klien Menggunakan Microsoft Excel pada Kantor Konsultan Keuangan Artcounting Seilaputri Sugini; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fpmjbd62

Abstract

Accurate and systematic financial data management is a crucial aspect in supporting service quality at financial and accounting consulting firms. This study aims to analyze the management of client financial data using Microsoft Excel at a financial consulting firm. The research method used is a descriptive method with a qualitative approach through observation, documentation, and direct involvement during the Field Work Practice (PKL). The results show that Microsoft Excel is used in the process of entering, processing, and compiling client financial data, such as bank statements, financial transactions, and inventory data. The use of Microsoft Excel improves work efficiency, simplifies data management, and supports the accuracy and availability of financial information. Thus, Microsoft Excel plays a crucial role in supporting the effective management of client financial data at the Artcounting Financial Consulting Firm.  
Analisis Kebutuhan Tenaga Content Creator dalam Pengelolaan Informasi Publik (Studi Kualitatif di Dinas Ketenagakerjaan Kota Bandung) Amelia Steffanny; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zgsqfq88

Abstract

The rapid development of digital technology and the increasing use of social media have transformed how people access information, including public information provided by government institutions. This situation requires public organizations to manage social media more professionally by delivering informative, educational, and engaging content. This study aims to analyze the need for content creators in managing public information at the Bandung City Manpower Office. A qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observations, and document analysis and were analyzed using an interactive analysis model. The findings indicate that social media management involves content planning, educational and informational content production, activity documentation, editing, and content publication, all of which require specialized skills and considerable time allocation. Limited human resources and increasing workload highlight the need for dedicated content creator personnel to support effective public information management. This study emphasizes that content creators have become a strategic necessity in supporting government public communication in the digital era.
Implementasi Strategi Telesales dalam Efektivitas Penjualan Retail Lotte Grosir Bandung Ana Novianti; Firman Yudhanegara
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/k4cj2t27

Abstract

The increasingly competitive retail business environment requires companies to implement effective marketing strategies to maintain customer relationships and improve sales performance. One of the strategies employed is telesales, a direct marketing activity that enables companies to communicate with customers, build business relationships, and increase sales opportunities. This study aims to analyze the implementation of telesales strategies in supporting sales effectiveness at the Retail Division of Lotte Grosir Bandung. The research employed a descriptive qualitative approach. Data were collected through semi-structured interviews with a telesales staff member as the key informant and direct observation during the internship program. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which consists of data reduction, data display, and conclusion drawing. The findings indicate that telesales strategies are implemented through the utilization of customer purchase history data, personalized communication, and product recommendations tailored to customer needs. Telesales contributes to sales effectiveness by improving the accuracy of sales targeting and maintaining long-term customer relationships. The main challenges include price competition, customers’ limited availability for communication, and differences in telesales communication skills. Therefore, optimizing customer data utilization, enhancing communication skills through training, and implementing Customer Relationship Management (CRM) are essential efforts to improve telesales effectiveness.  
Co-Authors Agus Alamsyah Perwiranegara Alifah Sukma Asih Amelia Steffanny Ana Novianti Annisa Nurinsani Asti Istikomah Az-Zahra, Shafira Aulia E. Mulya Syamsul Fadilla Nur Octavian Iwan Setiawan Lina Yulianti Mukhlis Harvian Nazwa Ayu Dianita Nurhalizah, Siti Ranti Afrilianti Rusli Rika Rahmawati Seilaputri Sugini Shellya Eka Putri Sri Lestari Anggraeni Suningrat Suningrat Susilo, Sigit Vebrianto Tia Junita Dewi Tita Dwi Febriyanty Vernanda Oktaviano Diaz Yulia Dasmiyanti