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All Journal Comvice : Journal of community service Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Dwi Ermayanti Susilo
Institut Teknologi dan Bisnis PGRI Dewantara Jombang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Struktur Modal, Kebijakan Deviden dan Liuiditas Terhadap Harga Saham Dimoderasi oleh Ukuran Perusahaan Kevin Apri Wicaksono; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6791

Abstract

This study investigates the impact of capital structure, dividend policy, and liquidity on stock prices, with company size functioning as a moderating variable for companies listed on the Indonesia Stock Exchange.The research method used is descriptive with a quantitative approach. Data collection was conducted using purposive sampling with data from 10 companies that consistently appeared on the IDX 30 list during the research period. Based on the research results, it can be concluded that capital structure, dividend policy, and liquidity have a significan
Analisis Penyajian Laporan Keuangan Sebelum dan Sesudah Penerapan SAK Syariah: Studi Kasus pada KSPPS BMT NU Jombang Aulia Azzahro Putri; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11175

Abstract

This study aims to analyze the presentation of financial statements before and after the implementation of Sharia Financial Accounting Standards (SAK Syariah) at KSPPS BMT NU Jombang. The research employs a qualitative approach using a case study method, with data collected through interviews, observations, and financial document analysis. The analysis focuses on differences in the completeness of financial statement components, conformity of reporting formats, account classification, and the extent of disclosure before and after the implementation of SAK Syariah. The findings indicate that prior to the adoption of SAK Syariah, financial statements were presented in a simplified manner. After the implementation, financial statements were prepared more comprehensively and systematically in accordance with Sharia Accounting Standards, including cash flow statements, statements of changes in equity, and notes to the financial statements. The application of SAK Syariah enhances transparency, comparability, and decision usefulness of financial information. Therefore, this study highlights the crucial role of SAK Syariah in improving the quality of financial statement presentation in sharia cooperatives.
PENGENALAN PAYMENT GATEWAY SEBAGAI ALTERNATIF PEMBAYARAN DAN DIGITALISASI PENCATATAN KAS PADA DYARALARASATI WEDDING ATTIRE JOMBANG Irea Arrahima; Nurianah; Beni Sucipto; Dwi Ermayanti Susilo
COMVICE: Journal Of Community Service Vol. 10 No. 1 (2026): April (2026)
Publisher : ITEBIS PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v10i1.1534

Abstract

This community service program was implemented in response to the low adoption of digital financial systems among MSMEs in the service sector, particularly wedding attire rental businesses, which have high transaction volumes but still rely on cash payments and manual cash recording. This situation risks operational inefficiencies, recording errors, and limited data-driven decision-making. This activity aims to introduce payment gateway-based payment alternatives and implement digital cash recording at the Dyaralarasati Jombang Wedding Attire. The service method was implemented through outreach, application training, direct mentoring, and achievement evaluation. An integrative approach that connects digital payment acceptance systems with daily cash recording in a single financial management flow demonstrates increased partner understanding of selecting a payment gateway that suits the nature of the business and the ability to perform more accurate, transparent, and real-time digital cash recording. This implementation is expected to strengthen the financial resilience of MSMEs and enhance their business readiness for the digital economy ecosystem.
Co-Authors Aulia Azzahro Putri Beni Sucipto Irea Arrahima Kevin Apri Wicaksono Nurianah