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The Effect of Corporate Social Responsibility Disclosure on the Performance of Islamic Banks in Indonesia Rahmiatul Aula; Sumiyati Sumiyati; Muhammad Umar Mai
Jurnal Manajemen Bisnis Vol 13, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i1.12832

Research aims: This study intends to inspect the effect of Corporate Social Responsibility Disclosure (CSRD) on performance. CSRD was divided into CSRD-All, CSRD-Economic, CSRD-Environment, and CSRD-Social variables. Performance was proxied by the variables ROA and ROE.Design/Methodology/Approach: The research model was built in path analysis and processed using the Wrap-PLS application.Research findings: The analysis results indicated that CSRD tended to be strongly associated with higher bank performance. It was indicated by a significant positive effect of CSRD-All on ROA and ROE. In addition, it was indicated by the significant positive effect of CSRD-Economic and CSRD-Environment on ROA. This study's results contribute to financial literature, particularly the causal relationship between CSRD and Indonesian Sharia Commercial Banks' performance.Theoretical contribution/ Originality: The study results provide insight and input for the management of Islamic Commercial Banks concerning CSRD activities and performance.Practitioner/Policy implication: The results of this study are supposed to be useful as directions for stakeholders in deciding their investment in Indonesian Sharia Commercial Bank shares.Research limitation/Implication: This research only used CSRD, ROA, and ROE.

Analysis of the Application of Financial Accounting Standards for Entities without Public Accountability in the Presentation of Financial Reports Venna Maulida Mustika; Rahmiatul Aula
Proceeding of International Conference on Multidisciplinary Research Vol. 6 No. 2 (2024): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/picmr.v6i2.780

Small and Medium Enterprises (SMEs) have a very important role for the economy of Indonesia, because the development of SMEs increases the absorption of the highest labor force compared with other business units. This study aims to analyze the application of accounting at SMEs and to determine whether SMEs have prepared financial statements in accordance with Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). Methods of data collection in this study used the method of documentation, observation and direct interviews with respondents. This study uses descriptive - comparative analysis techniques to compare the application of accounting in the preparation of financial statements of SMEs and SAK ETAP. The results showed that the implementation of accounting conducted by the perpetrators of SMEs at shrimp earthen dam is still very simple and the perpetrators have not prepared financial statements in accordance with SAK ETAP due to lack of knowledge of SMEs regarding SAK ETAP.

Pemanfaatan Platform Media Sosial sebagai Digital Marketing untuk Meningkatkan Penjualan Pelaku UMKM di Desa Paya Bili Maulida, Intan; Aula, Rahmiatul; Febriansyah, Sutan; Rista, Lia; Mustika, Venna Maulida
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Catimore: Jurnal Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v4i1.258

The purpose of this study is to analyze how social media platforms can be used as a digital marketing tool to increase sales for small and medium enterprises (MSMEs) in Paya Bili Village. With the development of digital technology, social media has become one of the most effective ways to promote products and reach a wider consumers, even in the retail sector. This research uses a qualitative approach with a case study methodology, where data is collected through interviews with MSME players, silent observation, and content analysis of social media platforms used by MSME players in the area. The research findings show that the use of social media platforms such as Facebook, Instagram, and WhatsApp can increase product visibility, increase sales, and streamline transactions. However, some limitations, such as limited availability of digital devices and internet access, are still an obstacle.

BASIC INVESTMENT TRAINING IN THE CAPITAL MARKET FOR UMKM AND RESIDENTS OF HAGU BARAT LAUT VILLAGE Muhammad Multazam; Rico Nur Ilham; Ayu Anora; Muttaqien; Rahmiatul Aula; Ismuhadi; Utaminingsih, Eka
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.3484

Low financial literacy and access to investment information among MSMEs and rural communities are challenges in realizing financial inclusion in Indonesia. This study aims to evaluate the effectiveness of basic investment training in improving capital market literacy for MSMEs and residents of Gampong Hagu Barat Laut. The method used is a descriptive quantitative approach with a one-group pretest-posttest design, involving 45 participants. The results of the analysis showed a significant increase in investment literacy scores from an average of 42.6 to 73.1 (p <0.001), covering aspects of knowledge, attitudes, and understanding of risk. The conclusion of this study shows that community-based training is effective in improving investment literacy, and needs to be replicated in other areas as a local-based financial inclusion strategy.

THE EFFECT OF AUDIT COMMITTEE, POLITICAL CONNECTION AND ISLAMIC CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS AT ISLAMIC BANKS IN INDONESIA Raudhatinur; Rahmiatul Aula; Venna Maulida Mustika
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 2 (2025): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i2.667

This study aims to examine the effect of audit committee, political connection and islamic corporate governance on tax aggressiveness at islamic banks in Indonesia. The population in this study is Bank General Sharia Which is registered with the Financial Services Authority. The sampling technique was carried out using purposive sampling technique. The companies used as samples in this study have the following criteria (1) Sharia banking companies registered with the Financial Services Authority from 2021-2023 (2) Islamic banking companies that provide complete financial reports and in accordance with the needs of research variables during the 2021-2023 research period. The research data uses secondary data, namely the Islamic Banking Financial Report in Indonesia with a research method using multiple linear regression analysis with SPSS 26. The result of this research showed that collectively and partially the audit committee, political connections and islamic corporate governance have simultaneous effect on tax aggressiveness at islamic banks in Indonesia

THE EFFECT OF COMPENSATION AND CAREER OPPORTUNITIES ON JOB SATISFACTION OF EMPLOYEES OF THE LHOKSUKON SHARIA COURT, NORTH ACEH REGENCY Sutan Febriansyah; Yusnidar; Almunadiya; Rahmiatul Aula; Raudhatinur; Raudhatul Jannah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1272

In the modern era, human resource development is very important and crucial because it produces employees who are innovative, creative, have initiative, able to solve problems, have broad expertise, and have extraordinary work abilities. The purpose of this study is to determine whether Motivation and Job Satisfaction Influence the Performance of Employees of the 92nd Representative Office of Bank Indonesia Lhokseumawe. Sample determination uses the slovin formula with a sample size of 1,000 people. The results of the study say that Motivation and Job Satisfaction have a positive and significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. In the Anova test or F-test, motivation and job satisfaction together have a significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. Determination of the results of the data study shows that the R2 value is 0.578 or 57.8%, this illustrates that the influence of Motivation and Job Satisfaction on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia is 57.8% and the remaining 42.3% is influenced by other unknown variables and is not included in this regression analysis.

The Effect of Corporate Social Responsibility Disclosure on the Performance of Islamic Banks in Indonesia Aula, Rahmiatul; Sumiyati, Sumiyati; Mai, Muhammad Umar
Jurnal Manajemen Bisnis Vol. 13 No. 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i1.12832

Research aims: This study intends to inspect the effect of Corporate Social Responsibility Disclosure (CSRD) on performance. CSRD was divided into CSRD-All, CSRD-Economic, CSRD-Environment, and CSRD-Social variables. Performance was proxied by the variables ROA and ROE.Design/Methodology/Approach: The research model was built in path analysis and processed using the Wrap-PLS application.Research findings: The analysis results indicated that CSRD tended to be strongly associated with higher bank performance. It was indicated by a significant positive effect of CSRD-All on ROA and ROE. In addition, it was indicated by the significant positive effect of CSRD-Economic and CSRD-Environment on ROA. This study's results contribute to financial literature, particularly the causal relationship between CSRD and Indonesian Sharia Commercial Banks' performance.Theoretical contribution/ Originality: The study results provide insight and input for the management of Islamic Commercial Banks concerning CSRD activities and performance.Practitioner/Policy implication: The results of this study are supposed to be useful as directions for stakeholders in deciding their investment in Indonesian Sharia Commercial Bank shares.Research limitation/Implication: This research only used CSRD, ROA, and ROE.

PEMANFAATAN MEDIA SOSIAL DAN MARKETPLACE SEBAGAI SARANA PENINGKATAN PENDAPATAN UMKM Raudhatinur, Raudhatinur; Aula, Rahmiatul; Yusnidar, Yusnidar; Sutrisna, Eka; Rista, Lia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4944-4950

Pengabdian ini bertujuan untuk menganalisis pemanfaatan media sosial dan marketplace sebagai sarana peningkatan pendapatan pada UMKM Unique Fashion yang bergerak di bidang penjualan baju. Permasalahan utama yang dihadapi mitra adalah keterbatasan jangkauan pasar dan belum optimalnya penggunaan platform digital dalam kegiatan pemasaran. Metode yang digunakan adalah pendekatan partisipatif melalui pendampingan langsung yang meliputi tahap identifikasi masalah, pelatihan digital marketing, praktik pembuatan dan optimalisasi akun media sosial serta marketplace, dan evaluasi hasil. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada jumlah pengikut media sosial, interaksi konsumen, jumlah transaksi, serta omzet penjualan setelah pendampingan dilakukan. Selain itu, terjadi peningkatan kapasitas dan literasi digital pemilik usaha dalam mengelola pemasaran berbasis teknologi. Dengan demikian, pemanfaatan media sosial dan marketplace terbukti efektif dalam meningkatkan pendapatan dan memperluas jangkauan pasar UMKM baru secara berkelanjutan.

SMART RECOVERY ACEH MODEL: INTEGRATING EMERGENCY EDUCATION AND MSME EMPOWERMENT FOR COMMUNITY-BASED POST-DISASTER RECOVERY Intan Maulida; Lia Rista; Almunadiya; Raudhatinur; Rahmiatul Aula; Muhammad Multazam; Rifki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

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

The flood disaster that occurred in North Aceh on November 26, 2025, significantly disrupted the social and economic conditions of affected communities, particularly in Keude Geudong Village. This study aims to examine the effectiveness of a community-based post-disaster recovery model that integrates emergency education and micro, small, and medium enterprise (MSME) empowerment. A community-based participatory approach was employed, involving two main target groups: school-aged children and MSME actors. Data were collected through observations, interviews, and program documentation, and analyzed using descriptive quantitative and qualitative methods. The results show that the social intervention successfully restored access to education, achieving over 80% participation and improving children’s learning motivation and psychosocial well-being. In the economic sector, MSMEs experienced a 40–60% increase in production capacity and a 25–35% increase in income, supported by improved financial management and digital marketing adoption. The integration of appropriate technology and continuous mentoring further enhanced program effectiveness and sustainability. This study highlights that combining social and economic interventions within a community-based framework can generate synergistic impacts and strengthen post-disaster resilience. The proposed model offers a practical and replicable approach for sustainable recovery in disaster-affected communities.

The Synergistic Role of Whistleblowing Systems and Investigative Audits as Governance Mechanisms in Regional Budget Fraud Detection Raudhatinur; Rahmiatul Aula; Almunadiya; Yusnidar; Surya Darni
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.7876

This study examines the synergistic role of the whistleblowing system and investigative audits as governance mechanisms in detecting regional budget fraud. The persistence of fraud in regional financial management highlights the need for effective detection instruments, particularly at the level of Regional Work Units (SKPD). This research employs a quantitative approach using a census method, involving 60 respondents consisting of financial administration and accounting officers from all SKPDs in the City of Lhokseumawe. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS. The results showed that the whistleblowing system has a positive and significant effect on regional budget fraud detection, as indicated by a regression coefficient of 0.262 and a significance value of 0.000. Similarly, investigative audits have a positive and significant effect on fraud detection, with a regression coefficient of 0.484 and a significance value of 0.000. Furthermore, the simultaneous test results indicate that the whistleblowing system and investigative audits jointly have a significant effect on fraud detection. The coefficient of determination (R² = 0.524) suggests that 52.4% of the variation in fraud detection can be explained by these two governance mechanisms. These findings imply that strengthening whistleblowing systems and enhancing investigative audit practices are essential to improving fraud detection in regional budget management. This study contributes to the public sector accounting literature by emphasizing the importance of integrating reporting mechanisms with investigative oversight to support transparency, accountability, and good governance in local governments.

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