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All Journal Jurnal Akuntansi Indonesia PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Indonesian Journal of Community Services eCo-Buss INTEGRITAS : Jurnal Pengabdian AL-ARBAH: Journal of Islamic Finance and Banking Journal of Advanced Multidisciplinary Research Journal of Accounting and Finance Management (JAFM)
Shabihah, Khansa
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Pengelolaan Limbah Rumah Tangga melalui BUMDes untuk Meningkatkan Ekonomi Desa Batu Demak Shabihah, Khansa; Rusdi, Dedi; Rosalina, Rita; Saputri, Pungky Lela
Indonesian Journal of Community Services Vol 6, No 2 (2024): November 2024
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.6.2.184-192

Abstract

Permasalahan utama yang dihadapi masyarakat Desa Batu, Kecamatan Karangtengah, Kabupaten Demak adalah tingginya volume sampah plastik rumah tangga, yang sebagian besar belum dimanfaatkan secara optimal. Masalah ini diperparah oleh rendahnya kesadaran dan keterampilan masyarakat dalam mengelola sampah plastik, serta terbatasnya fasilitas daur ulang. Program pengabdian ini bertujuan untuk meningkatkan kesejahteraan masyarakat Desa Batu melalui pengembangan Badan Usaha Milik Desa (BUMDes) yang memanfaatkan limbah plastik rumah tangga menjadi produk inovatif dengan nilai ekonomi tinggi.  Metode pengabdian yang digunakan meliputi survei awal dan identifikasi masalah, perencanaan program, penyelenggaraan workshop kewirausahaan, pelatihan pembuatan produk daur ulang, serta evaluasi dan monitoring. Kegiatan diawali dengan survei kebutuhan dan wawancara dengan pengurus BUMDes setempat untuk menggali potensi serta tantangan yang dihadapi. Selanjutnya, dilakukan workshop dan pelatihan secara praktis kepada 25 peserta tentang teknik pengelolaan limbah plastik hingga menghasilkan produk siap jual, seperti vas bunga dan lampu hias dari limbah plastik. Hasil pengabdian menunjukkan bahwa program ini berhasil meningkatkan pemahaman dan keterampilan masyarakat dalam memanfaatkan limbah plastik menjadi produk bernilai jual, yang pada gilirannya berkontribusi pada pengembangan ekonomi sirkular desa. Melalui pendampingan yang terus menerus, masyarakat diharapkan mampu mengembangkan kemampuan inovasi produk secara mandiri, yang pada akhirnya dapat meningkatkan pendapatan dan kualitas hidup masyarakat Desa Batu.The main problem faced by the people of Batu Village, Karangtengah District, Demak Regency is the high volume of household plastic waste, most of which has not been optimally utilized. This problem is exacerbated by the low awareness and skills of the community in managing plastic waste, as well as limited recycling facilities. This community service program aims to improve the welfare of the Batu Village community through the development of Village-Owned Enterprises (BUMDes) that utilize household plastic waste into innovative products with high economic value. The community service methods used include initial surveys and problem identification, program planning, organizing entrepreneurship workshops, training in making recycled products, and evaluation and monitoring. The activity began with a needs survey and interviews with local BUMDes administrators to explore the potential and challenges faced. Furthermore, workshops and practical training were conducted for 25 participants on plastic waste management techniques to produce ready-to-sell products, such as flower vases and decorative lamps from plastic waste. The results of the community service show that this program has succeeded in increasing the community's understanding and skills in utilizing plastic waste into products with sales value, which in turn contributes to the development of the village's circular economy. Through continuous assistance, the community is expected to be able to develop product innovation capabilities independently, which can ultimately increase the income and quality of life of the Batu Village community.
Optimizing Business Success: The Role of Accounting Information, Business Capital Management, and Response To Environmental Uncertainty Rosalina, Rita; Shodiq, Muhammad Ja’far; Shabihah, Khansa
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.10-26

Abstract

ABSTRACT This study tests and analyzes the effect of accounting information, working capital management, and environmental uncertainty on business success. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study consisted of owners or managers of micro, small, and medium enterprises (MSMEs) in Central Java, with a sample size of 405 respondents. The sampling technique used was non-random sampling with a purposive sampling method. Data analysis in this study used multiple linear regression. The results of this study indicate that the use of accounting information, working capital management, and environmental uncertainty have a positive and significant effect on business success. This study contributes theoretically by enriching the literature on business success factors and becoming a reference for further research. These findings help MSMEs manage their businesses and encourage government and financial institution support to increase business competitiveness.Keywords: The Use of Accounting Information, Business Capital Management, Environmental Uncertainty ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penggunaan informasi akuntansi, manajeman modal usaha, dan ketidakpastian lingkungan terhadap keberhasilan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah pemilik atau pengelola usaha mikro, kecil, dan menengah (UMKM) di Jawa Tengah dengan jumlah sampel sebanyak 405 responden. Teknik pengambilan sampel yang digunakan adalah non random sampling dengan metode purposive sampling. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penggunaan informasi akuntansi, manajeman modal kerja, dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap keberhasilan usaha. Penelitian ini berkontribusi secara teoritis dengan memperkaya literatur terkait faktor keberhasilan usaha dan menjadi referensi penelitian lanjutan. Praktisnya, temuan ini membantu UMKM dalam mengelola bisnis serta mendorong dukungan pemerintah dan lembaga keuangan untuk meningkatkan daya saing usaha. Kata Kunci: Penggunaan Informasi Akuntansi, Pengelolaan Modal Usaha, Ketidakpastian Lingkungan
Moderation of Firm Size in the Influence of Working Capital and Inventory on the Company's Financial Performance Shabihah, Khansa; Rusdi, Dedi
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1595

Abstract

This study analyzes the influence of Working Capital and Inventories on company performance with firm size as a moderation variable in non-financial companies in Indonesia for the 2003-2023 period. The regression results show that working capital and inventories have a significant influence on the company's performance, but this influence is influenced by the firm size. In the second model, firm size does not have a significant direct influence on company performance, but can moderate the relationship between Working Capital and Inventories with company performance. These findings indicate that although large companies tend to be more efficient in managing working capital and inventory, external factors and managerial policies also play an important role in determining company performance. The study advises companies to improve financial management and reduce agency problems by paying attention to the alignment of goals between owners and managers, as well as taking into account external dynamics that affect performance.
The Important Role of Customer Satisfaction in Sharia Bank in relation to Service Quality and Relational Marketing towards Customer Loyalty Pranaditya, Ari; Ismail, Harries Arizonia; Shabihah, Khansa
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2024.6.1.20991

Abstract

Purpose - This study aims to examine the effect of service quality on customer loyalty, customers' satisfaction on loyalty and examining how relational marketing affects customer loyalty within the scope of organizations that practice Islamic values in Indonesia.Method - This research is an explanatory research which explain the position of the variables studied and the influence between one variable and another. To process the data in this study using The Structural Equation Modelling (SEM) from the AMOS 20.0 software package.Result - The result of this research shows that service quality, relational marketing and customer satisfaction influences positively and significantly to customer loyalty.Implication - This study implies customers of Bank Syariah Indonesia in Semarang, Central Java Province, Indonesia who have been a customer for more than 1 year.Originality - The paper looks into the relations of service quality on customer loyalty, customers' satisfaction on loyalty and examining how relational marketing affects customer loyalty in Bank Syariah Indonesia in Semarang, Central Java Province, Indonesia in the third year after the merger to seek if the variables have already served well in the company. 
Optimalisasi Kesadaran Masyarakat terhadap Pinjaman dan Alokasi Investasi untuk Pendidikan Anak: Upaya Peningkatan Literasi Keuangan: Optimization of Community Awareness on Loans and Investment Allocation for Children's Education: Efforts to Improve Financial Literacy Rosalina, Rita; Shabihah, Khansa; Maulidina, Nadhiya Putri
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 7 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i7.8927

Abstract

Improving community financial literacy, especially related to online loans and children's education planning, is an important step to overcome economic challenges in Pedurungan Lor Village. The low level of community understanding of the risks of online loans and the lack of educational investment planning often become barriers to wise financial management. This study aims to improve community financial literacy through an interactive educational workshop. With a quantitative and qualitative approach, this activity includes a pre-test and post-test to measure changes in community understanding, as well as lecture and discussion sessions to provide practical insights. The results showed a significant increase in community awareness of the risks of online loans and the importance of educational investment. The average score of awareness of online loans increased from 2.6 (less agree) in the pre-test to 4 (agree) in the post-test. Community understanding of educational investment also increased, as indicated by the average score changing from 3 (less agree) to 4 (agree). This workshop succeeded in providing concrete solutions and financial management strategies that can be applied to support child education in poverty. In conclusion, community-based financial literacy education is effective in improving community understanding and empowering them to make wiser financial decisions. Similar activities with a sustainable approach and use of digital media are recommended to reach more participants and deepen community understanding.
Analysis of Tax Compliance Optimization in MSMEs: Case Study at KPP Pratama Kudus Rosalina, Rita; Shodiq, Muhammad Ja'far; Shabihah, Khansa
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.8-21

Abstract

In Indonesia, taxes are the primary source of state revenue and are a top priority in government management. The government gradually began to focus on Indonesia's Micro, Small, and Medium Enterprises (MSME) sector in 2013, which experienced accelerated growth due to the imposition of taxes on MSMEs. Nevertheless, taxpayer compliance in Indonesia remains an annual issue due to the low level of tax compliance. This investigation aims to investigate and analyze the impact of religiosity, love of money, and knowledge of taxation on taxpayers' compliance in MSMEs registered at KPP Pratama Kudus. Primary data was acquired through questionnaires in this investigation, which employs a quantitative methodology. The population of MSME taxpayers registered at KPP Pratama Kudus is the subject of this study, with a total sample of 178 respondents used. The technique employed in this investigation was random sampling. The SPSS version 25 software application is utilized to process the data analysis technique in this study, which involves multiple linear regression analysis. The findings of this investigation suggest that taxpayer compliance is significantly and positively influenced by religiosity, a fondness for money, and an understanding of taxation.
The Role of Financial Literacy in Moderating the Influence of Fintech and Financial Inclusion on Financial Performance Shabihah, Khansa; Mutamimmah, Mutamimmah; Rosalina, Rita; Rusdi, Dedi; Salim, Ahmad
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2555

Abstract

Micro, small, and medium-sized businesses (MSMBs) are crucial for boosting community economic empowerment and job creation.  Unfortunately, many players in the MSME sector struggle with good financial management due to even a simple lack of knowledge about financial reporting.  In this study, we aim to analyze how fintech and financial inclusion affect the financial performance of micro, small, and medium-sized enterprises (MSMEs), controlling for financial literacy as a moderating variable.  A quantitative explanatory research approach is utilized in this work.  Using a purposive sample technique, one hundred MSME players in the culinary sector of Semarang City were chosen.  The data was collected via secondary sources, surveys, and interviews conducted by the Central Java Provincial Cooperatives and MSMEs Office.  Moderated Regression Analysis (MRA) and multiple linear regression were employed for the data analysis.  The findings were reliable according to the traditional premise.  Financial inclusion (β = 0.171; p < 0.05) and financial performance (B = 0.289; p < 0.05) were both markedly enhanced by fintech, according to the study's findings.  The effect of financial literacy on financial success was stronger than that of fintech (B = 0.017; p < 0.05) and financial inclusion (B = 0.022; p < 0.05).  This research highlights the critical importance of financial literacy for MSMEs to maximize digital financial services.
Pelatihan Digitalisasi Keuangan UMKM Desa Ndudak Sidodadi melalui Aplikasi Akuntansi Dasar Si Apik Rusdi, Dedi; Pranaditya, Ari; Shabihah, Khansa
Indonesian Journal of Community Services Vol 7, No 2 (2025): November 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.2.161-172

Abstract

Transformasi digital dalam sistem keuangan merupakan kebutuhan mendesak bagi pelaku UMKM untuk mencapai efisiensi, transparansi, dan kesinambungan usaha. Namun demikian, pelaku UMKM di daerah perdesaan masih mengalami hambatan serius dalam aspek literasi keuangan dan penerapan teknologi pencatatan digital. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pelaku UMKM di RT 3 RW 3 Desa Ndudak Sidodadi, Kecamatan Mijen, Kota Semarang, dalam menerapkan pencatatan keuangan menggunakan aplikasi sederhana seperti Si APIK, BukuKas, dan Microsoft Excel. Metodologi kegiatan mencakup tahap observasi, pelatihan teknis, pendampingan, serta evaluasi berbasis partisipasi. Hasil pelaksanaan menunjukkan bahwa 80% peserta sudah mulai melakukan pencatatan transaksi secara teratur, 60% telah mampu menyusun laporan keuangan dasar, dan 65% dapat menjalankan aplikasi digital secara mandiri. Fakta ini memperlihatkan bahwa metode pelatihan berbasis praktik langsung dan kontekstual lebih efektif dibandingkan pendekatan konvensional dalam menjembatani kesenjangan digital. Hambatan yang masih ditemukan antara lain adalah kurangnya kepercayaan diri dalam mengakses teknologi, terbatasnya jaringan internet, serta ketergantungan terhadap pendamping. Oleh karena itu, keterlibatan mentor lokal menjadi solusi strategis untuk memastikan keberlanjutan program. Kegiatan ini telah berhasil meletakkan dasar bagi digitalisasi keuangan UMKM di tingkat komunitas perdesaan, dan model ini memungkinkan untuk diadaptasi di wilayah lain dengan kondisi serupa.Digital transformation in the financial system is an urgent need for MSMEs to achieve efficiency, transparency, and business sustainability. However, MSMEs in rural areas still face serious obstacles in financial literacy and the implementation of digital recording technology. This community service activity aims to improve the capabilities of MSMEs in RT 3 RW 3, Ndudak Sidodadi Village, Mijen District, Semarang City, in implementing financial recording using simple applications such as Si APIK, BukuKas, and Microsoft Excel. The activity methodology includes observation, technical training, mentoring, and participatory evaluation. The implementation results show that 80% of participants have started recording transactions regularly, 60% have been able to prepare basic financial reports, and 65% can run digital applications independently. This fact shows that hands-on and contextual training methods are more effective than conventional approaches in bridging the digital divide. Barriers that are still encountered include a lack of confidence in accessing technology, limited internet access, and dependence on mentors. Therefore, the involvement of local mentors is a strategic solution to ensure the sustainability of the program. This initiative has successfully laid the foundation for the digitalization of MSME finance at the rural community level, and this model can be adapted to other areas with similar conditions.
STRATEGI PENGEMBANGAN UMKM BERBASIS SYARIAH DEMI TERWUJUDNYA KESEJAHTERAAN UMMAT Gulnoria, Revy Amyneva; Rozihan, Rozihan; Shabihah, Khansa
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7765

Abstract

Kemajuan teknologi dan tantangan era digitalisasi merupakan dorongan dalam pentingnya penerapan nilai syariah pada pengelolaan UMKM. Dalam kajian ini bertujuan untuk mengidentifikasi efektivitas dengan melalui pendekatan edukatif-partisipatif dalam meningkatkan literasi ekonomi syariah bagi pelaku UMKM di Desa Ndudak Sidodadi. Proses pelaksanaan mencakup tahap observasi, sosialisasi, dan evaluasi yang berbasiskan pada pre-test serta diskusi interaktif. Hasil penelitian ini menunjukkan bahwa terdapat peningkatan dalam pemahaman pelaku UMKM terhadap konsep ekonomi syariah serta semangat dalam mengimplementasikan pada kegiatan bisnis nya. Kegiatan ini tidaklah hanya memperkuat pengetahuan peserta, akan tetapi juga membentuk kesadaran kolektif akan pentingnya keadilan dan keberkahan dalam pengelolaan usaha. Penerapan prinsip syariah merupakan salah satu bukti yang dapat menjadikan strategi secara efektif dalam membangun UMKM yang berdaya saing, beretika, dan berkelanjutan.
Co-Authors Ahmad Salim, Ahmad Dedi Rusdi Harries Arizonia Ismail, Harries Arizonia Maulidina, Nadhiya Putri Mutamimmah, Mutamimmah Pranaditya, Ari Revy Amyneva Gulnoria Rosalina, Rita Rozihan, Rozihan Saputri, Pungky Lela Shodiq, Muhammad Ja'far Shodiq, Muhammad Ja’far