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All Journal Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Mestaka: Jurnal Pengabdian Kepada Masyarakat
Febrianti, Ledya
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Pelatihan Penerapan Pembayaran QRIS pada UMKM untuk Meningkatkan Efisiensi Transaksi Teyensi, Teyensi; Nistiani, Anela; Febrianti, Ledya; Harpepen, Andi
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2025): Juni 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i3.672

Abstract

The advancement of digital technology encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt more efficient cashless payment systems. QRIS (Quick Response Code Indonesian Standard) is one of the innovative solutions implemented to enhance transaction efficiency in the MSME sector. This study aims to analyze the implementation of QRIS at the Geprek Cila MSME and its impact on financial transaction efficiency. The activities were conducted using a Participatory Action Research (PAR) approach, through field observations, training, and technical assistance. The results show that the use of QRIS accelerates the payment process, minimizes the risk of error and cash loss, and improves the accuracy of financial records. Furthermore, the implementation of QRIS supports financial inclusion and enhances consumer trust. This study recommends continuous assistance and the enhancement of digital literacy among MSME actors to support equitable and sustainable digital transformation.
Does Profitability Undermine Social Accountability? Evidence From Indonesian Islamic Banking Utami, Deby Liyana Putri; Setiawan, Romi Adetio; Hariyadi, Risky; Febrianti, Ledya; Kaemah, Muhammadtolan
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.07.1.03

Abstract

This study analyses the influence of company size and profitability on Islamic Social Reporting (ISR) disclosure in Islamic Banks in Indonesia for the 2019-2023 period. Secondary data were collected from the annual reports of eight banks with a total of 40 observations. Company size was measured using the natural logarithm of total assets, profitability was measured by Return on Assets (ROA), and ISR was measured based on an index of 43 indicators across six disclosure themes. The results of multiple linear regression analysis show that company size has no significant effect on ISR, while profitability has a significant negative effect. Simultaneously, both variables significantly influence ISR, although they only explain 13.6% of the disclosure variation (Adj R² = 0.136). These findings indicate that ISR disclosure in Indonesian Islamic banking is not fully driven by economic factors but is more influenced by sharia commitment and other non-financial factors. Consequently, Islamic banks need to strengthen their social accountability as a manifestation of sharia integrity, not merely as a response to financial performance.
Co-Authors Hariyadi, Risky Harpepen, Andi Kaemah, Muhammadtolan Nistiani, Anela Setiawan, Romi Adetio Teyensi, Teyensi Utami, Deby Liyana Putri