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Pemberdayaan UMKM Berbasis “One Village One Product (OVOP)” Sebagai Gerakan Ekonomi Kerakyatan Pada Industri Logam Desa Hadipolo Kudus Ita Rakhmawati
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.4894

One Village One Product (OVOP) is one of the programs initiated by the government in order to improve rural welfare and equality through empowering MSMEs. The purpose of this study was to see the effectiveness of the development of OVOP in the metal industry MSMEs in the Hadipolo, Jekulo Kudus. This research is a type of field research with a qualitative descriptive approach. The technique of collecting data through interviews, observation and documentation. The data analysis technique starts from reducing data to concluding. The parameters of OVOP-based empowerment analysis include objectives, initiators, parties involved, sources of funding, implementation stage, form of participation in determining products, designs, forms of assistance and marketing channels. The results of the study show that all of these parameters have been running but have not reached the maximum, efforts need to be made to improve.

Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal Suparwi Suparwi; Ita Rakhmawati
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.12151

The main purpose of this study was to identify and identify and analyze the potential and strategies for developing Goa Pancur tourism in Jimbaran Kayen Pati Village in improving the local tourism economy. First, what is the potential of Goa Pancur tourism so that it has differentiation from other tours. Second, formulating the right strategy to increase the number of tourists and third, what is the right development strategy in increasing the local tourism economy. The data analysis method used descriptive qualitative analysis. From the results of the analysis, it was found that the tourism potential of Pancur Cave is very large but its development has not been maximized, especially the Pancur Cave itself and the existence of a swamp in front of the cave which is very different from other tours. The development strategy in increasing tourists uses a porter approach in which tourism differentiation must be maximized, tourism cost leadership to be maintained and finally segmentation efforts need to be carried out in its development. The future development strategy to improve the local economy is the stability strategy,

PENGEMBANGAN MODEL PELATIHAN AKUNTANSI DALAM UPAYA MENINGKATKAN KOMPETENSI KEUANGAN PADA UMKM WIRAUSAHAWAN MUDA ita rakhmawati
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3569

Small medium enterprises is one of the perpetrators of the economic potential in Indonesia, both in terms of number and its contribution to the national economy. This event will be based on research by the large number of potential young entrepreneurs for small medium enterprises that develop among the students of business management Course Shari'a. However, the potential of encountering problems one is difficult because of the limited structure and capability still managing their finances. The purpose of this research is to know the financial competency mapping and owned by small medium enterprises run by young entrepreneur. Further based on the database used to compile the proper accounting training design. Primary data obtained from in-depth interviews, questionnaires and observation directly. Financial competence that is owned by young entrepreneurs for small medium enterprises can be seen from the source variable capitalization, turnover, business profits and the ability of the application of accounting in the form of presentation of the financial statements. The results showed that most small medium enterprises have difficulty in the sector as well as a good amount of capitalization capital structure. small medium enterprises operational views of the turnover and operating income showed a fairly progressive conditions for businessmen beginners. While the ability of drawing up financial statements still minimal, more that just make a simple cash flow report

Mewujudkan Keunggulan Kompetitif Berbasis Gusjigang Melalui Pengembangan Sentra Bisnis Budaya Ita Rakhmawati; Widia Faridatul Mukaromah; Erina Musfiatul Rohmah
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.4452

The purpose of this study is to analyze how to realize a gusjigang based competitive advantage through the development of business and cultural centers as well as to analyze the supporting and inhibiting factors. This research data is primary data type with data collection is done through interviews. The results of this study indicate that efforts to develop business and cultural centers through the Jenang Gusjigang Museum have proven to be able to create competitive advantages for companies in the midst of similar business competition. The advantages of the jenang museum as a business and cultural center are not only on the economic side (marketable) but also able to present the social, educational and cultural side. The company's efforts in realizing competitive advantage are carried out through three aspects, which include creating quality products, superior human resources, and developing marketing networks through excellent service.

Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi Ita Rakhmawati
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.4078

This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.

Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus Ita Rakhmawati
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5450

Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically.

Pendampingan Pengembangan Akuntansi Masjid Berdasarkan Psak 45 di Kabupaten Kudus Ita Rakhmawati; Fina Tri Wahyuni; Suparwi Suparwi
Abdi Psikonomi Vol 1, No 1 (2020): Juni 2020
Publisher : Universitas Muhammadiyah Surakarta

Pengabdian ini bertujuan menganalisis permasalahan sistem keuangan masjid, merancang desain akuntansi keuangan masjid yang selaras dengan kondisi sosial budaya masyarakat setempat dengan tetap sesuai dengan standar akuntansi yang berlaku, serta mengimplementasikan dan pendampingan dilakukan dengan penerapan sistem akuntansi masjid. Pendekatan yang digunakan adalah Community Development Practice yang diadaptasi dari Vincent II, J.W. Jack merupakan salah satu pendekatan yang dilakukan dengan pengembangan masyarakat yang diarahkan pada peningkatan akses guna mencapai kondisi yang lebih baik. Community Development dengan tiga persyaratan yaitu berbasis pada masyarakat (community based), berbasis sumber daya setempat (local resource based) dan berkelanjutan (suistainable). Langkah-langkah kegiatan yaitu pembentukan tim, perumusan tujuan, identifikasi stakeholder, pengumpulan dan analisis kebutuhan, penentuan prioritas dan solusi masalah, persiapan, implementasi, pendampingan, review dan evaluasi serta penentuan kebutuhan dan sasaran baru Hasil pengabdian menunjukkan terdapat temuan di lapangan bahwa minimnya pengetahuan tentang pengelolaan keuangan masjid, terbatasnya sumber data keuangan yang terhimpun, minimnya sarana prasarana yang mendukung, tidak adanya tenaga ahli yang berkompeten. Berdasarkan temuan tersebut prioritas penyelesaian yang utama adalah melalui workshop, pelatihan dan pendampingan aplikasi akuntansi masjid bagi takmir masjid. Materi pelatihan mencakup siklus akuntansi mulai dari tahap identifikasi akun, penyusunan jurnal, penyusunan buku besar, penyusunan neraca saldo, penyusunan neraca lajur dan penyusunan laporan keuangan. Hasil pendampingan menghasilkan dua hal yaitu entitas masjid telah dapat mengidentifikasi aset masjid yang selama ini banyak yang belum teridentifikasi dan terinventarisir. Yang kedua entitas masjid dapat menghasilkan laporan keungan entitas nirlaba berdasarkan PSAK 45 meliputi laporan posisi keuangan, laporan aktivitas, dan laporan arus kas yang dapat diakses oleh stakeholder. Namun demikian masih terdapat beberapa hambatan antara lain sebagian SDM dengan usia non produktif yang lebih gagap teknologi, terbatasnya data keuangan dan aset yang tersedia, sebagian besar masjid hanya memiliki pencatatan uang masuk dan keluar dengan sistem single entry dan minimnya sarana operasaional pendukung (seperti komputer, printer) yang dimiliki masjid.

Repurchase Intention of Halal Cosmetic Product Among Muslim Consumers: The Roles of Islamic Branding, Halal Awareness, and Trust Anita Rahmawaty; Ita Rakhmawati
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.14668

This study aims to examine the effects of Islamic branding and halal awareness on trust and repurchase intention. It also investigates the roles of trust in mediating the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus regency. The research data is elicited from 275 Muslim consumers of halal cosmetic products in Kudus. The analysis technique of the collected data uses Partial Least Squares Path Modeling (PLS-SEM). The study finding shows that Islamic branding and halal awareness significantly affect consumers’ trust and repurchase intention in positive ways. Trust mediates the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus. The finding also intends to contribute to Sharia business players comprehending the factors that improve trust and repurchase intention towards the halal cosmetic products for their business development.

Repurchase Intention of Halal Cosmetic Product Among Muslim Consumers: The Roles of Islamic Branding, Halal Awareness, and Trust Anita Rahmawaty; Ita Rakhmawati
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.14668

This study aims to examine the effects of Islamic branding and halal awareness on trust and repurchase intention. It also investigates the roles of trust in mediating the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus regency. The research data is elicited from 275 Muslim consumers of halal cosmetic products in Kudus. The analysis technique of the collected data uses Partial Least Squares Path Modeling (PLS-SEM). The study finding shows that Islamic branding and halal awareness significantly affect consumers’ trust and repurchase intention in positive ways. Trust mediates the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus. The finding also intends to contribute to Sharia business players comprehending the factors that improve trust and repurchase intention towards the halal cosmetic products for their business development.

Audit Delay Dilihat dari Aspek Audit Tenure, Financial Distress, Struktur Modal dan Ukuran Perusahaan Ita Rakhmawati; Niawati Niawati
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i1.3243

In order to achieve relevant information, financial statements presentation must be timely. It can help increase the public accountability. This study was conducted to obtain empirical evidence whether variables of audit tenure, financial distress, capital structure, and total asset influenced the delay in presentation of financial statements. The population of the study were all Indonesian Islamic Commercial Banks (BUS). By using purposive sampling technique with screening criteria, it was found 12 samples from 2017 to 2020 with 48 observations. This study used secondary data based on financial reports accessed through the IDX website and company pages. Through regression analysis, the results showed : (1) audit tenure did not have a significant effect on the delay of financial statements presentation, (2) financial distress derived through Debt to Asset Ratio (DAR) did not have a significant effect on the delay of financial statements presentation, (3) capital structure derived through Debt to equity ratio (DER) did not has a significant effect on the delay the delay of financial statements presentation, (4) Firm size derived through total assets does not have a significant effect on the delay of financial statements presentation.

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