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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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 MOTIVATION AND ABILITY ON THE PERFORMANCE OF VILLAGE CADRES AT THE FAMILY PLANNING EXTENSION CENTER IN TANAH PASIR DISTRICT, NORTH ACEH REGENCY Irfan; Azhari; Ismed Wijaya; Rahmiatul Aula; Isna Hayati; Muhammad Zubaili
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4327

Abstract

This study aims to identify the influence of motivation and ability on the performance of village cadres at the Family Planning Extension Center in Tanah Pasir District, North Aceh Regency. The research method used was descriptive quantitative, with data collection techniques through interviews and observations, questionnaires, and literature review. The data analysis used in this study was multiple linear regression. The results showed an R-squared value of 0.476, or 47.6%, indicating a fairly strong relationship between the independent and dependent variables in this study. This indicates a positive relationship between motivation and ability on cadre performance. The determination test results showed an R-squared value of 0.227, indicating that variables X1 and X2 influence Y by 22.7%, while other factors contribute 77.3% to the remaining 0.773.
COMMUNITY SERVICE THROUGH EMPOWERMENT OF MSMES TO IMPROVE COMMUNITY ECONOMY IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT Ismuhadi; Intan Maulida; Rahmiatul Aula; Raudhatinur; Almunadiya; Muhadar
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.v5i2.4322

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are businesses run by individuals or groups to improve the community's economy. This economic improvement can be achieved through empowering existing MSMEs. The student community service program is carried out through MSME empowerment, namely the establishment of an MSME management structure in Jambo Mesjid Village, Blang Mangat District. The goal of this service is to improve the community's economy and enhance the quality of human resources. Several other activities are also carried out, such as assistance with halal certification for MSME products, marketing outreach, and the organization of an MSME bazaar in Lhokseumawe City. The program implements the Asset-Based Community Development (ABCD) method, which focuses on community potential and assets. The results of this service are the formation of MSME groups and direct training through participation in the Lhokseumawe City Festival Sunday Bazaar. This program is intended to be sustainable and improve the economy of the community in Jambo Mesjid Village, Blang Mangat District.
MARKETING STRATEGY TRAINING FOR MSMES IN LHOKSEUMAWE CITY Safwan; Yusnidar; Almunadiya; Rahmiatul Aula; Noratul
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.v5i2.4325

Abstract

Many MSMEs in Lhokseumawe City still lack effective marketing management, and many women in the Family Welfare Movement (PKK) are unemployed. This demonstrates the potential for entrepreneurship development in Lhokseumawe City. The purpose of Community Service is to motivate the community to become interested in entrepreneurship by utilizing existing potential. The targets are MSMEs, unemployed housewives, and PKK women. The benefits of Community Service are expected to encourage MSMEs and housewives to become entrepreneurial, to be able to start and run businesses, and to assist the government in reducing unemployment. The methods used for implementing community service activities include training, lectures, and discussions. Community service activities will be implemented in the even semester of 2024-2025.
HUMAN RESOURCE MANAGEMENT COUNSELING IN IMPROVING PERFORMANCE AT BUMI PERSADA UNIVERSITY Azhari; Ayu Anora; Rahmiatul Aula; Raudhatinur; Almunadiya; Sakinah
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.v5i2.4326

Abstract

This community service project is titled "Human Resource Management Counseling to Improve Performance at Bumi Persada University." The purpose of this community service is to provide guidance and counseling to lecturers and staff regarding the elements of human resource management. This counseling aims to enhance their insight and knowledge. The implementation method for this community service project is carried out through several activities: the survey stage, where socialization is carried out by preparing various points to be presented during the community service activity, including: preparing the material to be presented, developing a schedule for the presentation, and conducting a site survey. The socialization stage, where a meeting with Bumi Persada University officials is conducted prior to the community service activity to convey the intent and purpose of the community service. This stage also establishes collaborations and determines the community service schedule. The community service implementation team consists of four lecturers from the Faculty of Economics and Business, Management Study Program. The community service team provides material on Human Resource Management, Management, the Definition of Human Resource Management, Reward Systems, Educational Quality, and Performance.
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

Abstract

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.