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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Inovasi Ekonomi Syariah dan Akuntansi Research Journal of Social Economics Empowerment (ROSEE)
Ghiyats Furqan Dewantara
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Peran Edukasi Literasi Digital dalam Mengurangi Dampak Negatif Media Sosial Ghiyats Furqan Dewantara; Aditya Kumala Dewi
Research Journal of Social Economics Empowerment Vol. 1 No. 1 (2025): February 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rosee.v1i1.2422

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi digital dan kesadaran akan penggunaan media sosial yang bijak di kalangan generasi muda. Kegiatan dilaksanakan melalui metode penyuluhan interaktif yang melibatkan pemaparan materi, diskusi kelompok, dan praktik digital detox. Kegiatan ini berlangsung di Dusun Tapen, Desa Pagersari, dengan peserta utama anggota Karang Taruna yang mayoritas berusia di bawah 20 tahun. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang dampak konsumsi video pendek secara berlebihan, terutama terkait efek dopamin, gangguan konsentrasi, dan produktivitas. Selain itu, peserta mulai menerapkan strategi pengelolaan waktu akses media sosial dengan menggunakan fitur screen time serta mengganti kebiasaan menggulir konten dengan aktivitas yang lebih produktif. Kegiatan ini berhasil meningkatkan kesadaran peserta dalam memanfaatkan media sosial secara lebih sehat dan bertanggung jawab. Program serupa diharapkan dapat diperluas untuk menjangkau lebih banyak komunitas guna membangun budaya digital yang lebih positif.
Analisis Kesesuaian Penerapan ISAK 335 dalam Penyusunan Laporan Keuangan Yayasan Kemanusiaan Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 2 (2026): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i2.2177

Abstract

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.
Linking Internal Capabilities and External Conditions: A Systematic Review of SME Financial Performance in Indonesia Ghiyats Furqan Dewantara; Qurrota'Aini, Saras Shinta; Rahman, Khalilul; Wicaksana, Fandi Galang
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.25275

Abstract

Objective – This study aims to examine the factors influencing the financial performance of small and medium enterprises (SMEs) in Indonesia. It focuses on identifying key internal and external factors and analyzing their interaction through mediating and moderating mechanisms. Design/Methodology/Approach – This study uses a systematic literature review (SLR) with the PRISMA framework. Articles were sourced from the Scopus database using predefined criteria. Through identification, screening, eligibility, and inclusion stages, 17 relevant studies were selected. Findings – The findings show that SME financial performance is influenced by both internal and external factors. Internal factors, such as financial literacy and intellectual capital, are often latent and do not directly affect performance. External factors, including market conditions and access to funding, help translate these internal capacities into measurable outcomes. Conclusion and Implications – The study concludes that financial performance depends on the interaction between internal capabilities and external conditions. SMEs need to align both to improve performance. Future research should develop more integrated models to capture these relationships.
Co-Authors Aditya Kumala Dewi Qurrota'Aini, Saras Shinta Rahman, Khalilul Rivana Azzahra Nurhidayat Wicaksana, Fandi Galang