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All Journal Journal of Islamic Economics, Management, and Business (JIEMB) RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Ekonomika dan Bisnis
Apip
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan UMKM Dalam Menerapkan SAK-EMKM Maya Aresteria; Apip
Jurnal Ekonomika dan Bisnis Vol. 10 No. 1 (2023): Volume 10 Nomor 1 April 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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Abstract

Penelitian ini dilakukan untuk menguji faktorfaktor yang mempengaruhi kesiapan UMKM dalam menerapkan laporan sesuai SAK-EMKM. Tujuan penerapan SAK EMKM tersebut diharapkan dapat memberi gambaran kinerja manajemen UMKM, serta laporan keuangan di masa lalu dan gambaran di masa depan, sehingga dapat dipercaya dan diandalkan baik oleh pengurus, anggota UMKM, dan pihak eksternal yang memiliki kepentingan yang berhubungan dengan UMKM. Hasil penelitian menunjukkan bahwa hanya variable sosialisasi SAK EMKM yang berpengaruh signifikan terhadap Kesiapan UMKM menerapkan SAK EMKM. Sedang variabela tingkat pendidikan pemilik, skala usaha, umur usaha tidak berpengaruh signifikan terhadap kesiapan implementasi SAK EMKMpada UMKM. 
Analisis Laporan Keuangan Pemerintah Daerah Kabupaten DemakTahun Anggaran Tahun 2016 - 2020 Clara Yully Diana Ekaristi; Apip
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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Penelitian ini bertujuan untuk mengetahui kinerja keuangan kabupaten Demak. Objek pada penelitian ini adalah Laporan Realisasi APBD Kabupaten Demak tahun 2016-2020. Metode penelitian menggunakan studi kasus untuk menganalisis data sekunder yang bersifat deskriptif kuantitatif melalui metode dokumentasi. Data sekunder yang dianalisis berupa Laporan Realisasi Anggaran Pemerintah Kabupaten Demak tahun anggaran 2016-2020. Hasil penelitian menunjukkan bahwa laporan keuangan pemerintah kabupaten Demak menunjukan kinerja yang baik namun masih ada beberapa rasio yang perlu ditingkatkan dan diperbaiki seperti rasio kemandirian dan derajat desentralisasi fiskal.
Peran Kebijakan Strategis Inovasi Teknologi Digital dalam Transportasi Barang: Studi Perusahaan Logistik di Semarang Kholidin; Apip
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.1446

Abstract

This research uses a qualitative approach with the aim of understanding phenomena about what is experienced by research subjects, for example behavior, ways of description in the form of words and language, in a special natural context and by utilizing various scientific methods, namely related to the Strategic Policy Role of Digital Technology Innovation. In Goods Transportation. The research location was at several logistics companies in Semarang, the research was conducted from July to November 2023. Data collection techniques in this research were interviews, observation, FGD/Discussion, and documentation. The data analysis technique that will be used in this research is the Interactive Model from Miles and Huberman. Data that has been collected through interviews, observation and documentation is reviewed by researchers. Next is data reduction (data reduction) where the researcher selects data to separate data that is appropriate and that is not in accordance with the research objectives. This simplified and relevant data will be used for the next steps. The research results show 1. The Important Role of Strategic Policy: Strategic policy has a key role in creating an environment that supports and encourages the adoption of digital technology in transportation. Progressive and future-oriented policies can be the main driver in changing the transportation paradigm. 2. Positive Impact of Digital Technology Innovation: The adoption of digital technology, such as the Internet of Things, artificial intelligence, and big data, can have a positive impact on operational efficiency, safety, and sustainability of transportation systems. Providing real-time data and technology integration can speed up mobility and optimize resource use. 3. Government and Private Collaboration: The successful implementation of digital technology innovation in transportation is highly dependent on cooperation between the government, private companies and other stakeholders. This collaboration can facilitate investment, share risks and accelerate the implementation of innovative solutions.
The role of social disparity, religiosity, and technology adoption in shaping infaq intention in Indonesia Apip; Dul Muid; Thariq Hanifan Abdurrabbi
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 2 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.2.28907

Abstract

This study examines the influence of social disparity and asymmetric information on individuals’ intention to give infaq in Indonesia. The research aims to understand how socioeconomic status, religiosity, empathy, residential environment, and technology adoption shape infaq behavior in a digital context. Using a quantitative approach with multiple regression analysis on survey data, the study finds that income level, religiosity, and technology adoption significantly affect infaq intention, while cultural norms, empathy, and residential environment show no direct impact. Moreover, technology adoption mediates the relationship between residential environment and infaq intention, highlighting the growing importance of digital facilitation in charitable giving. These findings contribute to Islamic behavioral economics by revealing that infaq motivation is increasingly driven by internal religiosity and technological accessibility rather than traditional social influences. The study provides practical implications for policymakers and Islamic financial institutions to strengthen digital infrastructure, promote online infaq platforms, and enhance financial literacy to foster sustainable philanthropic participation.
Co-Authors Clara Yully Diana Ekaristi Dul Muid Kholidin Maya Aresteria Thariq Hanifan Abdurrabbi