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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Welfare: Jurnal Pengabdian Masyarakat
Risydiyani, Wilda
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Religion Environmental Science Social Sciences

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Peningkatan Personal Branding Direktur CV. Utama Maju Bersama melalui Pembuatan Kartu Nama Digital Anam, Rizqy Khairul; Maufur, Miqdam; Rohmat, Ali; Fitriyani, Yeny; Pudail, M.; Hidayat, Trian; Rahmaan, Dimas Anjanii; Risydiyani, Wilda; Jannah, Vina Roudhotul; Febriyanti, Aprillyana; Ula, Himmatul; Aini, Siti Nur
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2025): Welfare : September 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i3.2546

Abstract

The rapid development of digital technology requires entrepreneurs to build a professional self-image that supports business sustainability. One effective strategy is digital-based personal branding. This article aims to enhance the personal branding of the director of CV. Utama Maju Bersama through the development of a digital business card using the Asset-Based Community Development (ABCD) approach. The community engagement was conducted participatorily through several stages: asset mapping, digital card design, training implementation, and evaluation of media effectiveness. The results indicate that the partner’s director was able to utilize the digital business card to strengthen personal identity in business interactions, particularly through social media, email, and communication applications. The digital business card is considered a simple, practical, and low-cost yet high-impact promotional tool that significantly improves professional impressions and business competitiveness. The ABCD approach proved relevant as it leverages existing partner assets and develops them into a sustainable personal branding strategy. This program not only enhances digital literacy but also increases business partners’ trust in the professionalism of entrepreneurs.
The Role of PSAK 105 in Mudharabah Financing Practices: A Case Study of KSPPS BMT Tumang Risydiyani, Wilda; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28777

Abstract

The Statement of Financial Accounting Standards (PSAK) 105 serves as the main reference in recording mudharabah transactions in Islamic financial institutions, including Islamic cooperatives. This study aims to examine the implementation of PSAK 105 in mudharabah financing at KSPPS BMT Tumang by reviewing four main aspects: recognition, measurement, presentation, and disclosure. The research uses a qualitative approach through case studies, with data obtained through in-depth interviews, field observations, and documentation studies during the period from December 2024 to January 2025. The research results show that the aspects of recognition and presentation are in accordance with the provisions of PSAK 105, especially in cash-based transactions. However, in the aspects of measurement and disclosure, limitations are still found, particularly in handling non-cash transactions and the transparency of external reports. Factors such as limited understanding of human resources, the absence of written policies, and minimal technical oversight by the Sharia Supervisory Board also affect the implementation of the standards. This study recommends strengthening internal capacity, formulating technical policies based on PSAK 105, and developing a more informative external reporting system to enhance the accountability and transparency of sharia microfinance institutions.
Co-Authors Anam, Rizqy Khairul Febriyanti, Aprillyana Fitriyani, Yeny Hidayat, Trian Jannah, Vina Roudhotul Maufur, Miqdam Pudail, M. Qurotul Aini Rahmaan, Dimas Anjanii Rohmat, Ali Siti Nur Aini, Siti Nur Ula, Himmatul