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All Journal Tangible Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Aplikasi Perpajakan Jurnal Sipakatau Annusfy
Muflikhah, Itsna
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Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Neuroscience Social Sciences Other

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SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH Ahmad, Syafar; Setiawan, Ricky; Muflikhah, Itsna; Jauhari, Yustika; Uksi, Rafika; Virginia, Winda Ayu
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.396

Abstract

This study aimed to analyze the level of Islamic Social Reporting (ISR) implementation at PT Bank Aladin Syariah Tbk using an ISR index specifically developed for evaluating Sharia-based social disclosure. The analysis was conducted on Bank Aladin’s 2024 Annual Report by assessing six main ISR themes, namely finance and investment, products and services, employees, community, environment, and corporate and Sharia governance. The results showed that Bank Aladin Syariah disclosed approximately 77% of the total 43 ISR items. The themes with the highest level of disclosure were finance & investment and Sharia governance, while the environmental theme had the lowest disclosure.These findings indicated that Bank Aladin Syariah had made efforts to implement Islamic social accountability principles, although improvements were still needed in reporting environmental aspects and community social activities.This study provided empirical contributions in measuring the consistency of Sharia-based social reporting in digital banking institutions in Indonesia and strengthened the application of Shariah Enterprise Theory values in modern accounting practices
Pemetaan Konseptual Strategi Retensi Karyawan Generasi Z dalam Perspektif Teori Motivasi Aga, Aprin; Hasni, Hasni; Zazlin, Nur; Adriansyah, Muhammad; Muflikhah, Itsna
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/6rzaf547

Abstract

Generation Z has become an increasingly significant segment of the workforce, bringing unique characteristics and expectations that differ from previous generations. As a result, organizations must understand the motivational patterns that influence their retention. This study aims to map retention strategies for Generation Z employees through a literature-based approach using several motivation theories, including Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, Self-Determination Theory, and Expectancy Theory. The findings indicate that Generation Z seeks not only financial compensation but also flexibility, continuous development opportunities, a supportive work environment, and fair and meaningful rewards. The integration of these theories demonstrates that Generation Z’s retention is shaped by the fulfillment of basic needs, intrinsic motivation, psychological needs, and perceptions of fairness and relevance of rewards. This study concludes that effective retention strategies for Generation Z must be holistic and designed to meet their comprehensive needs, enabling organizations to retain young talent more sustainably.
Implementing Practical Inventory Control Strategies for Micro-Enterprise Document Reproduction Services Nurhidayah, Nurhidayah; Purwasari , Dwi Rezki Dea; Azisah, Andi Nurul; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 3 Issue 1 December 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2547

Abstract

Document reproduction services represent an essential segment of micro, small, and medium enterprises (MSMEs), supporting administrative needs across communities and educational environments. However, many micro-enterprises in this sector lack effective inventory control strategies, resulting in risks of stock shortages or excess materials. These issues may disrupt operational continuity, reduce efficiency, and affect service quality. This community service program aims to strengthen the managerial capacity of MSME operators by providing practical education on inventory control strategies through simple planning techniques and structured record-keeping. A descriptive qualitative approach was employed through direct observation, interviews, documentation, and educational material delivery. The findings indicate an improvement in participants’ understanding of inventory planning, efficient ordering decisions, and the importance of maintaining routine stock records. Business owners expressed their commitment to implementing simple inventory logs and preparing priority supply lists as initial steps toward more effective stock management. These results suggest that practical education can serve as a valuable intervention to enhance inventory governance among micro-enterprise document service providers.
Pengendalian Persediaan Bahan Baku di Laven.Flo Nurfitrah; Suhandi; Yusuf, Zulfadli; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art6

Abstract

This purpose of this community service activity is to implement a raw material inventory control system at Laven.flo, a micro-enterprise engaged in the production of wire-feather bouquets. The main issue identified is the unstructured inventory management, which often leads to stock surpluses or shortages, thereby disrupting production flow and reducing customer satisfaction. The implementation of this activity adopts a Participatory Action Research (PAR) approach, involving the business owner directly in all stages—from problem identification to evaluation. Methods employed include ABC analysis to classify raw materials based on usage value, weekly demand estimation based on historical production data, and the implementation of a simple spreadsheet-based inventory recording system. The results show that the system improves procurement efficiency, reduces storage costs, and minimizes the risk of production delays. Furthermore, the participatory approach enhances the owner's awareness of the importance of data-driven inventory management. Therefore, the system developed can serve as a practical and replicable model for other micro-enterprises with similar characteristics.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Pendampingan Pemasaran Berbasis Digital Bagi Pelaku Usaha Otomotif Pada UD. R3 Jaya Mobil Sebagai Strategi Peningkatan Daya Saing di Era Ekonomi Digital Samsinar, Samsinar; Muflikhah, Itsna; Jauhari, Yustika; Surianto, Nurul Maghfirah; Rukmana, Risa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i4.416

Abstract

This Community Service Activity aims to enhance the literacy of MSMEs in utilizing digital and social media platforms to promote their products, strengthen branding, and increase sales. UD. R3 Jaya Mobil, as one of the automotive businesses engaged in vehicle sales and maintenance services in Makassar, faces similar challenges. Based on initial observations, this business has significant market potential due to its strategic location and loyal customer base. The Digital Marketing Mentoring Program for Automotive Business Actors was successfully implemented with positive outcomes. Through participatory and applicative approaches, this activity succeeded in improving the partner’s knowledge, skills, and awareness of the importance of applying digital marketing strategies for business development. The business owner gained an understanding of the basic concepts of digital marketing, learned to manage business social media accounts, and utilized platforms such as Google Business Profile to expand customer react. The implementation of digital marketing strategies has proven effective in increasing business visibility, expanding the consumer network, and strengthening the brand image of UD. R3 Jaya Mobil amid the competitive automotive market. Moreover, this activity has encouraged business owners to become more adaptive to technological developments that characterize the digital economy era
Co-Authors Adriansyah, Muhammad Aga, Aprin Ahmad, Syafar Azisah, Andi Nurul Hasni Hasni Jauhari, Yustika Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Rafika Uksi Ricky Setiawan Risa Rukmana Samsinar Samsinar Suhandi Surianto, Nurul Maghfirah Wahdana, Nadhiyah Putri Winda Ayu Virginia Yusuf, Zulfadli Zazlin, Nur