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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jumat Ekonomi: Jurnal Pengabdian Masyarakat
Rohmah, Siti Lailatur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Penerapan Akuntansi Syariah pada Pelaku Usaha Mikro Rohmah, Siti Lailatur; Jatmiko, Dadang Heru; Faiqoh, Elok; Pratama, Yoga Ari; Asiyah, Binti Nur
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i2.5984

Abstract

MSMEs (Micro, Small, and Medium Enterprises) play a role as one of the main drivers of the Indonesian economy, including in Tulungagung Regency, East Java. Based on the latest data, there are around 139,386 MSMEs in Tulungagung, but only a small number have financial report recording in an orderly manner and in accordance with sharia principles. In fact, good financial records not only help business actors in separating business and personal finances, but also make it easier to calculate profits, as well as business zakat obligations if they have met the nisab. This study aims to describe the implementation of community service activities in the form of sharia accounting assistance to business actors in Kedungwaru District, Tulungagung. The method used is a participatory method with an observation, interview, and direct mentoring approach. The team consisted of four students who conducted a needs assessment, evaluated the conditions of initial financial records, provided simple training related to cash, assets, liabilities, and capital recording, and introduced the basic principles of sharia accounting, including business zakat obligations. The results of the activity showed that the business actors who were accompanied were able to understand the importance of simple financial records, began to separate business and personal finances, and were interested in learning more about the calculation of business zakat. In addition, there has been an increase in the awareness of business actors regarding the value of blessings in sharia-compliant financial management. In conclusion, this mentoring activity has succeeded in improving the understanding and basic skills of business actors related to sharia-based financial recording. In the future, similar activities need to be carried out on an ongoing basis with a more in-depth scope of material, including the use of sharia-based digital recording applications.
Implikasi Risiko Politik Dan Ekonomi Terhadap Penganggaran Modal Perusahaan Multinasional di Indonesia Rohmah, Siti Lailatur; Lestari, Anggita Della; Nurrohman, Dhika; Aswad, Muhammad
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7562

Abstract

This study examines how political and economic risks impact the capital budgeting processes of multinational corporations (MNCs) operating in Indonesia. Using a descriptive-analytical qualitative method, the research examines secondary data from academic journals, company financial reports, policy documents, and case studies on Mitsubishi, Daihatsu, PT Kalbe Farma, and PT Unilever Indonesia. The findings indicate that political instability—characterized by policy changes and bureaucratic complexity—and economic risks, such as fluctuations in exchange rates and inflation, significantly affect investment certainty, cash flow estimation, and capital costs. MNCs respond by adjusting investment strategies, forming local partnerships, and applying adaptive risk mitigation, with larger firms using more complex risk-based evaluation. The study enriches literature by integrating political and economic risk analysis into capital budgeting in developing countries. Limitations include reliance on secondary data and limited case studies, so results should be generalized cautiously. Practical implications highlight the importance of risk integration in investment decisions and government support for a stable investment climate.
Co-Authors Binti Nur Asiyah Elok Faiqoh Jatmiko, Dadang Heru Lestari, Anggita Della Muhammad Aswad Nurrohman, Dhika Pratama, Yoga Ari