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Islamic Social Finance and SDG 7: A Comprehensive Framework for Sustainable Energy Access Sari, Putri Reno Kemala; Mutia, Galuh Ratna; Yuliati, Ni Nyoman; Suardana, I Made
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Purpose – This study examines how Islamic social finance instruments can achieve Sustainable Development Goal 7 (SDG 7) by addressing energy poverty and climate change through sustainable energy access in developing countries. Design/Methodology/Approach – The research uses comprehensive framework analysis, integrating Islamic finance principles with sustainable development objectives. A conceptual framework examines input mechanisms (zakat, waqf, voluntary contributions), process mechanisms (resource mobilization, project development, implementation), and impact measures, supported by case studies from Indonesia, Jordan, Malaysia, and Bangladesh. Findings – Islamic social finance offers significant sustainable energy financing potential: zakat enables renewable energy infrastructure, clean energy equipment, subsidies, and training for underprivileged communities; waqf supports large-scale infrastructure through land utilization and long-term renewable projects. Case studies show successful implementations including Indonesian pesantren solar panels, Jordanian refugee camp energy solutions, Malaysian mosque solar systems, and Bangladeshi LPG programs. Challenges include limited institutional capacity, regulatory constraints, and stakeholder resistance. Originality/Value – This research provides the first comprehensive framework integrating Islamic social finance with SDG 7, offering practical guidance for leveraging zakat and waqf to address energy poverty while supporting climate mitigation, with actionable policy recommendations
PENGARUH TRANSFORMASI DIGITAL TERHADAP PRAKTIK AKUNTANSI MANAJEMEN DI ERA INDUSTRI 4.0 Yuliati, Ni Nyoman
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.129

Abstract

This study aims to analyze the influence of digital transformation on the effectiveness of management accounting practices and to identify the digital technology components that contribute most to accounting-based managerial decision-making. The research was conducted on MSMEs in West Lombok Regency that have begun to implement digital applications in financial management. The approach used is quantitative with a causal associative research type. A sample of 100 respondents was selected using a purposive sampling technique. Data was collected using a Likert scale-based questionnaire and analyzed with multiple linear regression using SPSS version 26. The research results indicate that digital transformation, consisting of technology adoption and organizational readiness, significantly influences the effectiveness of management accounting practices both partially and simultaneously (p < 0.05). The organizational readiness component is the dominant factor with a beta coefficient of 0.694. This indicates that the successful implementation of management accounting digitalization in MSMEs depends not only on the availability of technology,- but also on the internal readiness of the organization.
IMPACT OF FINANCIAL LITERACY, THE USE OF ACCOUNTING INFORMATION, AND INFORMATION TECHNOLOGY ON BUSINESS PERFORMANCE (MSMEs) IN MATARAM Erviva Fariantin; Ni Nyoman Yuliati; Nadyatun Munawarah
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.26

Abstract

This study aims to determine how the Effect of Financial Literacy, Use of Accounting Information, and Information Technology on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Mataram City. So that this study consists of 4 (four) independent variables, namely financial literacy (X1), use of accounting information (X2), information technology (X3), and the dependent variable is MSME performance (Y).The type of research conducted in this study is associative.The data collection technique used in this research is a questionnaire.The population in this study was 7,824 MSMEs in the city of Mataram.The sample in this study was taken using the Propionate Stratified Random Sampling technique with a total of 99 MSMEs.The data was obtained by distributing 99 questionnaires via google form to respondents in MSMEs in the city of Mataram.The data analysis techniques used in this research are data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing.The results of this study indicate that financial literacy has no significant effect on the performance of MSMEs. The use of accounting information has a significant effect on the performance of MSMEs. Information technology has a significant effect on the performance of MSMEs.
KINERJA KEUANGAN BANK PERKREDITAN RAKYAT MILIK SWASTA DAN BADAN USAHA MILIK DAERAH DI PROVINSI NUSA TENGGARA BARAT Prathama, Baiq Desthania; Arsana, I Nengah; Yuliati, Ni Nyoman
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.056 KB) | DOI: 10.35908/jeg.v7i2.2081

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan kinerja keuangan antara BPR Milik Swasta dan BPR BUMD ditinjau dari aspek permodalan, kualitas aktiva produktif, likuiditas, dan aspek rentabilitas. Jenis penelitian dalam penelitian ini adalah penelitian komparatif yang membandingkan kinerja keuangan BPR Milik Swasta dan BPR Badan Usaha Milik Daerah (BUMD) di Provinsi NTB selama peride tahun 2018-2020. Alat yang digunakan untuk menilai kinerja keuangan adalah melakukan penilaian dari aspek permodalan yang diukur dengan rasio kewajiban pemenuhan modal minimum (KPMM), aspek kualitas aktiva produktif (KAP), aspel likuiditas yang diukur dengan rasio LDR dan Cash Ratio, dan aspek rentabilitas yang diukur dengan rasio BOPO. Dalam membandingkan kinerja keuangan BPR milik swasta dengan BPR BUMD digunakan alat statistic uji Independent Sampel T Test. Hasil penelitian diperoleh hasil bahwa kinerja keuangan yang ditinjau dari aspek permodalan dan aspek kualitas aktiva produktif dapat dikatakan bahwa tidak ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD, sedangkan kinerja keuangan yang ditinjau dari aspek likuiditas dan aspek rentabilitas dapat dikatakan bahwa ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD
Sosialisasi Digital Marketing Pada UMKM Kerupuk Kulit Di Desa Kediri Induk Kecamatan Kediri Kabupaten Lombok Barat Baiq Kisnawati; Ni Nyoman Yuliati; I Made Suardana; Topan Siswanto; Hikmah; Sukma Hidayat Kurnia Abadi
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Kediri Induk is a village located in Kediri sub-district, West Lombok district. This village is a village that has many Micro, Small and Medium Enterprises (MSMEs). One of the MSMEs in Kediri Induk village is the very promising Murni Leather Crackers MSME, namely processing cowhide into cowhide cracker products. The problems currently faced by MSMEs are weak product innovation and weak marketing networks. To motivate and develop these MSMEs by providing an innovation that is more attractive than previous products both in terms of packaging, flavor variants, logos and marketing networks. After motivation and assistance, this MSME succeeded in developing its production with new variants and succeeded in marketing its products through digital marketing
Penerapan Akuntansi Dan Penggunaan Informasi Akuntansi Pada UMKM Di Kecamatan Gerung Ni Kadek Widya Puspa Rina; Ni Nyoman Yuliati; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the application of accounting and the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Gerung District. This study took 86 MSMEs in Gerung District. The data used in this study is primary data obtained through the results of the questionnaire. The data analysis technique in this study is a qualitative descriptive analysis technique. The sampling technique in this study was to use the Random Sampling technique. The results showed that the majority, namely 69% of Micro, Small and Medium Enterprises (MSMEs) in Gerung District had implemented accounting such as recording sales, purchases, inventories, cash in, cash out, costs and salaries. Meanwhile, the financial reports made by several MSMEs are only profit/loss reports. Then as many as 76% of MSMEs in Gerung District also still use accounting information a little, this is because they do not know more information about the use of accounting information for MSMEs.
Pengaruh E-Commerce, Literasi Keuangan Dan Permodalan Terhadap Kinerja Umkm Di Kota Mataram Raehan Nurbayani; Ni Nyoman Yuliati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The use of E-commerce, financial literacy and capital can influence the performance of UMKM. This research aims to determine the influence of E-commerce, financial literacy and capital on the performance of UMKM in Mataram City. This research is associative research with a quantitative approach. This research consists of three independent variables, namely E-Commerce (X1), Financial Literacy (X2) and Capital (X3) as well as one dependent variable MSME Performance (Y). The population in this research is UMKM actors in Mataram City. The sample was determined using a random sampling method where the total population was 22,473 UMKM actors and a sample of 100 samples could be determined. Data were analyzed using Multiple Linear Regression using the SPSS program version 25. The results of this research show that the independent variable E-commerce has a significant effect on the performance of UMKM. Financial literacy has a significant effect on UMKM performance and capital has a significant effect on UMKM performance.
Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Perbankan Swasta Nasional Di Bursa Efek Indonesia Periode 2018-2021 Sopian Efendi; I Nengah Arsana; Ni Nyoman Yuliati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to analyze the effect of liquidity and solvability on the profitability of national private banking companies on the IDX for the 2018-2021 period. This type of research is associative research. The population used was 35 National Private Banking companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 20 companies taken using a purposive sampling method. This study uses quantitative data types with secondary data sources in the form of company financial report data. Data were analyzed using multiple linear regression analysis techniques, with hypothesis testing carried out through the t test. The results showed that: liquidity that proxied by cash ratio (CR) has a significant effect on profitability, with a value of -tstat (2.106) > -tα (1.992), liquidity that proxied by loan to deposit ratio (LDR) has no significant effect on profitability with -tstat (0.448) < -tα (1.992), solvability that proxied by debt to equity ratio (DER) has no significant effect on profitability with -tstat (1.511) < -tα (1.992); and (4) solvability that proxied by debt to asset ratio (DAR) has no significant effect on profitability with tstat (1.172) < tα (1.992).
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Perdagangan, Jasa & Investasi Ratna Dewi; Ni Nyoman Yuliati; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of Profitability, Company Size, Debt To Equity Ratio, Auditor Quality, and Company Age on the Timeliness of Financial Report Submission. The population of this study comprises 29 companies in the trade, services, and investment sector, specifically in the sub-sector of large-scale production trade, listed on the Indonesia Stock Exchange from 2019 to 2022. The sample was selected using purposive sampling. The total sample taken is 14 companies. The data analysis technique used is logistic regression. The test results indicate that Profitability, Company Size, Debt to Equity Ratio, Auditor Quality, and Company Age do not affect the timeliness of financial report submission.