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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Business and Accounting Research Journal Journal of Business and Behavioural Entrepreneurship AFRE Accounting Financial Review EQIEN - JURNAL EKONOMI DAN BISNIS JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jurnal Agregasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Journal of Information System, Applied, Management, Accounting and Research Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) International Journal Of Science, Technology & Management (IJSTM) Community Empowerment JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics, Management, Business And Accounting (JEMBA) Healthy Journal International Journal of Management Science and Information Technology (IJMSIT) Study & Accounting Research International Business and Accounting Research Journal Jurnal Pengabdian Tri Bhakti Society
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THE INFLUENCE OF THE QUALITY ACCOUNTING INFORMATION SYSTEM TO THE QUALITY OF ACCOUNTING INFORMATION - EVIDENCE IN INDONESIA Puspitawati, Lilis; Anggadini, Sri Dewi
Majalah Ilmiah UNIKOM Vol. 17 No. 1 (2019): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.063 KB) | DOI: 10.34010/miu.v17i1.2228

Abstract

Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as Accounting Information systems. Accounting Information systems produce Accounting Information that managers use in making strategic decisions in any company. This study used descriptive and verificative methods. Respondents in this study were 60 functional managers SOEs in Bandung Indonesia. Quality data tested by Validity and Reliability test. Statistical tests use structural equation model-PLS. Results of this study is Accounting Information Systems have a significant effect on the of accounting information on SOEs in Bandung City -Indonesia Keywords : Quality of Accounting Information Systems, Quality of Accounting Information, State Owner Enterprises
OPTIMALISASI PENGEMASAN PRODUK DAN PENGELOLAAN KEUANGAN SEBAGAI UPAYA MENINGKATKAN PENJUALAN UMKM IBU TUNGGAL Anggadini, Sri Dewi; SURTIKANTI, SURTIKANTI; YULLY AMBARSIH EKAWARDHANI
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 6 No. 2 (2025): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v6i2.17027

Abstract

Perkembangan Usaha Mikro Kecil Menengah (UMKM) mengalami kemajuan yang sangat cepat. Untuk meningkatkan pertumbuhan UMKM di Pertubuhan Ibu Tunggal (single parent) Kebangsaan Malaysia Kuala Selangor perlu menggali potensi dan kemampuan yang dimilikinya. Kegiatan pengabdian kepada masyarakat ini dirancang untuk memberikan bantuan dan pendampingan kepada para wanita yang tergabung dalam UMKM. Tujuannya adalah agar mereka dapat memahami dan mengetahui cara melakukan pengemasan serta mengelola keuangan dengan baik dana keluarga tidak menggabungkan dengan pendapatan usaha. Permasalahan yang dialami antara lain : 1). Masalah modal yang terbatas ; 2). Masalah packaging (kemasan) yang kurang menarik ; dan 3). Masalah penjualan (keuntungan) yang masih bercampur dengan uang keluarga. Terkait permasalahan tersebut dibutuhkan solusi, berupa sosialisasi dan pendampingan agar modal yang dimiliki dapat dialoksasikan sesuai kebutuhan, penjelasan tentang bagaimana cara mengemas suatu produk agar menarik dan penjelasan konsep pengelolaan keuangan serta pelaporan keuangan agar tertib administrasi. Dalam pelaksanaan proses ini menggunakan metode berupa pelatihan yang fokus pada pengelolaan modal yang dimiliki agar dapat dialokasikan secara optimal, menawarkan barang dengan kemasan yang menarik diharapkan dapat meningkatkan usaha serta manajemen keuangan UMKM, lengkap dengan contoh perencanaan untuk pengeluaran keuangan sebuah UMKM. Selain itu, ada pelatihan untuk memberdayakan pengusaha dengan memberikan panduan pengelolaan keuangan melalui pemahaman akuntansi dasar. Diharapkan luaran dari kegiatan pengabdian kepada masyarakat ini, telah dihasilkan sebuah artikel ilmiah yang dikirim dan dipublikasikan di jurnal yang memiliki nomor ISSN terindeks sinta 4, artikel di media cetak/elektronik, Haki dan kemajuan  penerapan Iptek di masyarakat melalui alokasi modal, pengemasan yang menarik dan perbaikan pengelolaan keuangan.
Pelatihan Vokasional Bidang E-Commerce Bagi UMKM Peserta Sekolah Perempuan Jawa Barat Siti Kurnia Rahayu; Umi Narimawati; Muhamad Nawawi; Syahrul Mauluddin; Rangga Sidik; Dadang Munandar; Sri Dewi Anggadini; Wati Aris Astuti; Raeni Dwi Santy; Rizki Zulfikar; Yoki Oktorian Sukardi; Fitri Annisa Rachmah; Affan Neskisyah Ramadhan; Anto Purwanto; Yadi Mulyadi Rohman; Agus Nursikuwagus
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2738

Abstract

UMKM perempuan di Jawa Barat menghadapi tantangan berkelanjutan seperti akses pasar terbatas, rendahnya literasi digital, dan lemahnya manajemen usaha, sehingga daya saing di era digital masih rendah. Program pengabdian kepada masyarakat ini bertujuan memberdayakan anggota Sekolah Perempuan Jawa Barat (Sekoper Jabar) melalui pelatihan vokasional e-commerce untuk mentransformasi usaha konvensional menjadi bisnis digital. Kegiatan dilaksanakan dengan pendekatan partisipatif, melibatkan 15 pelaku UMKM perempuan, DP3AKB pemerintah daerah Jawa Barat, dan akademisi. Materi pelatihan mencakup pengenalan e-commerce, pemanfaatan marketplace, pembuatan konten digital, sistem pembayaran daring, serta pemasaran media sosial. Evaluasi dilakukan dengan survei melalui kuesioner (pre-test dan post-test) untuk mengukur peningkatan pengetahuan dan keterampilan peserta dalam bidang e-commerce. Hasil menunjukkan bahwa semua peserta memiliki peningkatan pengetahuan terkait e-commerce, dan branding serta keterampilan pembuatan e-mail, foto produk, edit foto, pembuatan toko di marketplace, membuat Instagram, dan pembukuan sederhana
Pengaruh Analisis Harga Saham terhadap Arus Kas, Pertumbuhan Penjualan, dan Laba Bersih terhadap Kinerja Perusahaan: Studi Survei Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Saleh, Dean Subhan; Saepudin, Asep; Surtikanti, Surtikanti; Anggadini, Sri Dewi
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.477

Abstract

This study focuses on cash flow, sales growth and net income as the main aspects investigated to determine how the three aspects impact stock prices within the studied companies. Based on this point, this paper sought to determine the impact of cash flow, sales growth, and net profit on stock prices in the Coal Mining Companies listed on Indonesia’s Stock Exchange from 2012 to 2017. The study used an analytical method, applying a descriptive analysis approach to verify the results. The population in this study were five coal mining companies listed on the Indonesian Stock Exchange from a list of those considered real coal mining companies. The data considered was for six years, ranging from 2012 to 2017. The sample used was purposive sampling, considering certain criteria required to establish an appropriate sample for the study. The authors later used the analytical method of multiple linear regression for data analysis. The results of hypothesis testing in this study indicate that: changes in cash flow have a significant positive effect on stock prices, changes in sales growth have a significant positive influence on stock prices, and changes in net income have a significant positive effect on the stock price in the coal mining companies listed on the Indonesian Stock Exchange.
INDIKASI CURRENT RATIO DALAM PENINGKATAN HARGA SAHAM Anggadini, Sri Dewi; Damayanti, Sari
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.32064

Abstract

Abstrak. Indikasi Current Ratio Dalam Peningkatan Harga Saham. Tujuan dari penelitian ini adalah untuk mempelajari indikasi dari Current Ratio terhadap Harga Saham. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif dengan diskusi kuantitatif. Sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah laporan keuangan Perusahaan Sektor Perdagangan Ritel yang terdaftar di Bursa Efek Indonesia sebanyak 25 perusahaan dengan laporan keuangan yang terdiri dari laporan posisi keuangan dan harga saham yang disetujui selama 5 periode (2014-2018). Berdasarkan hasil penelitian dan diskusi, dapat disimpulkan bahwa Current Ratio (CR) memiliki pengaruh yang signifikan terhadap Harga Saham Perusahaan Perdagangan Ritel disamping memiliki hubungan positif antara Current Ratio dan Harga Saham.Kata kunci: Current Ratio (CR); Harga sahamAbstract. Indication of Current Ratio in Increasing Stock Prices. The purpose of this study is to study the indication of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and share prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.Keywords: Current Ratio (CR); Stock Price
Manhaj Mutakallimin in Usul Fiqh: Theoretical Foundations for Contemporary Islamic Economic Ijtihad Sari Damayanti; Mustofa Hasan; Dudang Gojali; Sri Dewi Anggadini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.9145

Abstract

This article aims to examine in depth the Manhaj Mutakallimin within Ushul Fiqh as a theoretical foundation for the development of contemporary Islamic economic ijtihad. The study arises from the awareness that global economic transformation requires an Islamic legal paradigm capable of addressing challenges of rationality, relevance, and public interest while maintaining its normative foundation. Using a qualitative approach through library research, this study explores the epistemological principles of the Manhaj Mutakallimin as articulated by key scholars such as al-Juwaini, al-Ghazali, and Fakhr al-Din al-Razi. The analysis focuses on its rational structure, deductive reasoning from the revealed sources, and theological orientation that positions reason as a partner to revelation in deriving legal rulings. The findings indicate that the Manhaj Mutakallimin provides a solid theoretical framework for the emergence of Islamic economic ijtihad grounded in maqā ṣ id al-syarī'ah, rationality, and social justice. This approach proves relevant in addressing modern economic issues such as Islamic fintech regulation, digital financial instruments, and problem-based fiscal policies. Thus, the Manhaj Mutakallimin not only represents a methodological legacy in Ushul Fiqh but also offers a foundational paradigm capable of integrating revelation, reason, and context in constructing a just and sustainable Islamic economic system. Keywords: Manhaj Mutakallimin, Ushul Fiqh, Ijtihad, Islamic Economics, Maqā ṣ id al-Syarī'ah
Implementation Al- qawā ʿ id Al- fiqhiyyah Al- asāsiyyah in Islamic Economics through Donation-Based Crowdfunding Sari Damayanti; Hasan Bisri; Ayi Yunus Rusyana; Sri Dewi Anggadini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9164

Abstract

Abstract This article examines the implementation of al-qawā ʿid al-fiqhiyyah al-asāsiyyah in contemporary Islamic economic practices, particularly in the donation-based crowdfunding model. Fiqhiyyah principles are general guidelines that can be applied to address modern muamalah issues. With the development of financial technology, donation-based crowdfunding practices have become a popular new socio-economic instrument in Indonesia and the world. This analysis shows that the five main fiqhiyyah principles (al-umūr bi maqāsidihā, al-yaqīn lā yazūlu bi al-syakk, al-masyaqqah tajlib al-taysīr, al- ḍ arar yuzāl, al- ʿ ādah mu ḥ akkamah) can be used as a legal basis to ensure that donation-based crowdfunding runs according to sharia principles, is safe, and beneficial to society. This article also discusses crowdfunding theory, the history and development of crowdfunding institutions, the problems faced, as well as solutions and future prospects. Keywords: Qawā ʿ id Fiqhiyyah, Crowdfunding, Islamic Economics, Donations, Muamalah .
Perancangan dan Implementasi Simpuh (Sistem Informasi Pemasaran, Keuangan, dan Unit Usaha) untuk Optimalisasi Kinerja BUMDes Yunanto, Rio; Wahab, Deden Abdul; Anggadini, Sri Dewi; Purfini, Apriani Puti; Yulianto, Hery Dwi
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2346

Abstract

BUMDes (Village-Owned Enterprises) as the primary driver of village economy faces challenges in financial management, operations, and marketing that remain largely manual. Limited digital literacy and lack of integrated systems result in slow, inefficient, and non-transparent business processes. The urgency of IT-based digitalization has become critical to enhance governance effectiveness and economic competitiveness at the village level. Main problems include weak financial governance, low human resource competency, and absence of an integrated system unifying financial, production, and marketing functions. This study aims to develop and implement the Management Information System for Marketing, Finance, and Business Units (SIMPUH) as a digital solution to improve efficiency, transparency, and digital transformation at BUMDesma Dana Amanah Pemberdayaan Masyarakat Maja Maju LKD. The research employs Rapid Application Development (RAD) approach with iterative stages including requirements planning, user design, and construction, observations, FGD, and UAT. Results demonstrate a web-based 3-tier system with five integrated modules: Loans, Bottled Water (AMDK), Kiosk, E-commerce, and Dashboard. System implementation yielded 80% improvement in transaction time efficiency, 20% increase in data accuracy, and 85% user adoption rate. Average user satisfaction reached 4.4/5.
Integrating BAZNAS and Sharia Microfinance for Inclusive Economic Empowerment in Indonesia Damayanti, Sari; Nurrohman; Ridwan, Ahmad Hasan; Anggadini, Sri Dewi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4931

Abstract

The Sharia economy in Indonesia has great potential to improve public welfare but faces challenges such as limited capital access, low Islamic finance literacy, and dependence on illegal loans. Micro Sharia financing has proven capable of empowering MSMEs, improving community livelihoods, and reducing reliance on exploitative credit, thus strengthening the national economy. BAZNAS Microfinance, through productive zakat integration, provides interest-free capital, business support, and capacity building for mustahik, enhancing economic independence. This study examines an integrated model between Sharia Microfinance (LKMS/BMT) and BAZNAS Microfinance as a strategic instrument for economic empowerment within the maqāṣid al-sharīah framework. Using a qualitative-descriptive method with conceptual and normative-synthetic analysis, it combines Islamic economics theory, maqāṣid al-sharīah, and socio-financial practices of BAZNAS and LKMS. Findings show that synergy between Islamic social funds and commercial microfinancing creates a sustainable Islamic economic ecosystem. Through social incubation, productive financing, and economic circulation, the model reduces dependence on exploitative loans while expanding inclusive access to halal capital and supporting long-term community resilience. Theoretical foundations, including maqāṣid al-sharīah, ontology, axiology, and charity theory, strengthen its sustainability and relevance for equitable and inclusive economic development.
Optimizing Productive Zakat for Economic Empowerment: Evidence from BAZNAS Microfinance Models Damayanti, Sari; Najib, Moh.; Anggadini, Sri Dewi; Permana, Deni
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4932

Abstract

Economic empowerment through zakat has become increasingly important to reduce poverty and promote social welfare in muslim communities. This study aims to analyze the optimization of productive zakat as an instrument for empowering the Muslim community’s economy through the paradigm transformation from consumptive zakat to productive zakat, using BAZNAS Microfinance as a case study. A qualitative-normative approach was employed, combining theological and empirical analyses. Data were collected through in-depth interviews, observations, and literature review, focusing on three BAZNAS microfinance models: village, mosque, and religious study group. Thematic interpretation (tafsir maudhū’i) of Qur’anic verses and hadiths on zakat was conducted, considering asbābun nuzūl, asbābul wurūd, mufrad and ijmaly meanings, and munasabah to reveal the normative dimension of Islamic economic empowerment. Findings show that productive zakat significantly fosters mustahik economic independence through sharia-based microfinance, entrepreneurship training, and ongoing mentoring. Although the effectiveness of each model varies with social context and institutional support, all contribute positively to improving recipients’ welfare. The study concludes that optimizing productive zakat is both an economic strategy and a fulfillment of maqāṣid al-syarī’ah, particularly in preserving wealth (hifzh al-māl) and promoting public welfare (maslahah ‘ammah).
Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Ayi Yunus Rusyana Dadang Munandar Dean Subhan Saleh Dedeng Abdul Gani Amruloh Deni Permana, Deni Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Gojali, Dudang Grima, Simon Hasan Bisri Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Mustofa Hasan Najib, Moh. Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Nurrohman Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Ridwan, Ahmad Hasan Rini Herdiani Rio Yunanto Rizki Zulfikar Rosyad, Achmad Sadikin, Taufik Saepudin, Asep Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Sidik, Rangga Simon Grima Siti Kurnia Rahayu Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryana, Nanang Suryanagara, Gagan Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi YULIANTO, HERY DWI