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All Journal Jurnal Akuntansi Indonesia PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Indonesian Journal of Community Services eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Journal of Advanced Multidisciplinary Research Jurnal Dinamika Akuntansi JAS (Jurnal Akuntansi Syariah) Indonesian Journal of Sustainability
Rosalina, Rita
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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
Systematic Literature Review on Financial Constraints and Their Impact on Corporate Innovation Pratama, Sari Indra; Rosalina, Rita
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 4, No 2 (2025): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.4.2.%p

Abstract

Financial constraints are a major obstacle in the corporate innovation process, especially related to limited access to capital for research and development (R&D) investment. This has implications for the company's low innovation capacity and competitiveness in a competitive global market. The purpose of this research is to systematically review the literature related to the influence of financial constraints on corporate innovation, as well as identify the role of public policy and management strategies in overcoming these obstacles. The method used is systematic literature review (SLR) with a qualitative approach, following the PRISMA 2020 guidelines, as well as manual content analysis of selected articles from Scopus indexed journals for the 2024-2025 period. The data consisted of five scientific articles relevant to the keywords "Financial Constraint" and "corporate innovation." The results of the study show that financial constraints limit innovation investment, especially in the context of strict regulations, economic uncertainty, and external risks such as natural disasters. Technology-finance policy interventions have proven effective in reducing financial barriers, while adaptive management and digitalization strategies support innovation continuity. In conclusion, a deep understanding of financial constraints and their mitigation strategies is crucial to encourage sustainable innovation and maintain the company's competitiveness in the global era.
QRIS in the Vortex of Financial Innovation: A Bibliometric Approach Ula, Indah Syafa'atul; Rosalina, Rita
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 4, No 2 (2025): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.4.2.%p

Abstract

QRIS (Quick Response Indonesian Standard) has become one of the main financial innovations in Indonesia, facilitating efficient and standardized cashless digital transactions. Since its launch in 2019, QRIS has experienced significant growth in user adoption, especially amid the COVID-19 pandemic, which accelerated the shift towards contactless payments. This study uses a bibliometric approach to analyze literature related to QRIS, mapping research trends, collaborations, and factors influencing the adoption and acceptance of this technology in Indonesia. Based on data obtained from Scopus (2019-2025), this study identifies a significant increase in publications discussing QRIS, especially those related to implementation challenges, social impacts, and supportive policies. This study also applies the Diffusion of Innovations (DOI) theory to explain the QRIS adoption process, focusing on perceived ease of use, perceived benefits, and social attitudes towards the technology. The results of the analysis show that although QRIS has been well received by consumers and business actors, there are still barriers to adoption by small and medium enterprises (SMEs). This research provides important insights for policy makers and industry players in formulating strategies to accelerate the spread of QRIS and encourage financial inclusion in Indonesia.
Investigating Financial Reporting Fraud Using Fraud Pentagon Theory to Strengthen Governance and Transparency Shodiq, Muhammad Ja'far; Ermawati, Ermawati; Rosalina, Rita; Khatamy, Azizah Azmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3280

Abstract

This study examines fraudulent financial reporting in Indonesia using the Fraud Pentagon Theory, which incorporates financial targets, stability, external pressure, ineffective monitoring, changes in auditors and directors, and CEO photo frequency as determinants. It addresses gaps in prior research that predominantly relied on the Fraud Triangle and Fraud Diamond frameworks, emphasizing large corporations while neglecting small and medium-sized enterprises (SMEs). The study employs a purposive sampling method, selecting 190 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Multiple linear regression analysis was used to assess the relationship between independent variables and fraudulent financial reporting. The findings confirm that Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Changes in Auditors, Changes in Directors, and CEO Photo Frequency significantly impact fraudulent financial reporting, whereas firm size does not. These results align with agency theory, highlighting the pressure on management to meet financial goals, leading to fraudulent activities. Thus, strengthening governance structures, enhancing auditor independence, and improving monitoring mechanisms are critical for mitigating fraudulent financial reporting. Future research should explore corporate culture, ethical leadership, and machine learning techniques to enhance fraud detection. Expanding studies across industries and regions can provide a broader understanding of financial fraud dynamics.
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.
Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity Adiwijaya, Zainal Alim; Pratiwi, Arimbi Desya; Rosalina, Rita
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2129

Abstract

This study aims to analyze the influence of zakat literacy, transparency, accountability, and religiosity on Muzakki's trust in paying zakat at the zakat amil institution. This research uses an explanatory research type with a quantitative approach that uses primary data through data collection in questionnaires. The population in this study was the Muzakki at LAZIZMU Central Java, Indonesia. The sample was randomly selected, and 50 Muzakki samples were obtained. The results of this study indicate that zakat literacy and accountability positively affect Muzakki's trust in paying for zakat. In contrast, transparency and religiosity negatively affect Muzakki's trust in paying zakat. This study provides theoretical implications that can complement existing theories and become a source of literacy and reference for further research. Then, it can provide comprehensive insight into how zakat institutions perform, thus encouraging the intention and behavior of paying zakat in real terms in the community. Practical implications include providing an overview of zakat management institutions in increasing public trust in paying zakat.
The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance Rosalina, Rita; Shodiq, Muhammad Ja'far
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.17792

Abstract

Purposes: This study analyzes the influence of good corporate governance on company value, using the triple bottom line as an intervening variable.Methods: This study uses a quantitative approach, using research data in the form of secondary data from annual reports and sustainability reports. The population is companies with the Kompas 100 index for the 2020-2023 period . The sampling technique used is non-random sampling with a purposive sampling method. The data analysis technique is multiple linear regression analysis.Findings: This study’s results indicate that the independent board of commissioners and the audit committee positively and significantly affect Firm Value. The triple bottom line can mediate this relationship.Novelty: This study is unique in adding a new variable, the triple bottom line, as a mediating variable between good corporate governance and firm value. Previous studies have yet to examine the variables of good corporate governance, triple bottom line, and Firm Value directly. Therefore, this study wants to explore the three variables together.
Co-Authors Ahmad Salim, Ahmad Dedi Rusdi Ermawati Ermawati Khatamy, Azizah Azmi Maulidina, Nadhiya Putri Mutamimmah, Mutamimmah Pratama, Sari Indra Pratiwi, Arimbi Desya Saputri, Pungky Lela Shabihah, Khansa Shodiq, Muhammad Ja'far Shodiq, Muhammad Ja’far Ula, Indah Syafa'atul Zainal Alim Adiwijaya, Zainal Alim