Article Per Year (5 Year)
p-Index From 2021 - 2026
1.126
P-Index
This Author published in this journals
All Journal Tangible Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Aplikasi Perpajakan Annusfy
Muflikhah, Itsna
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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.
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/kjhrr725

Abstract

This Community Service Activity aims to increase MSME literacy in utilizing digital/social media in promoting products sold to increase branding and product sales. UD. R3 Jaya Mobil, as one of the automotive business actors engaged in vehicle sales and maintenance services in the Makassar area, faces similar challenges. Based on initial observations, this business has quite large market potential due to its strategic location and has regular customers. The Digital Marketing Assistance Activity for Automotive Business Actors has been successfully implemented with positive achievements. Through a participatory and applied approach, this activity is able to increase knowledge, skills, and awareness of partners regarding the importance of implementing digital marketing strategies in developing businesses. In addition, this activity also encourages business actors to be more adaptive to developments in information technology which is a main characteristic of the digital economy era
Peningkatan Kapasitas Pelaku Usaha melalui Pelatihan Akuntansi dan Pajak UMKM di Desa Bira Azisah, Andi Nurul; Muflikhah, Itsna; Br. Ginting, Chris Dayanti; Surianto, Nurul Maghfirah; Jauhari, Yustika
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
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.Vol6.iss1art3

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economic life of rural communities; however, many business actors still face challenges in maintaining business financial records and understanding tax obligations. This condition was also found among MSME actors in Bira Village, Bontobahari District, Bulukumba Regency, where business owners generally had not recorded transactions in an orderly manner and had not separated business finances from household finances. This community service activity aimed to improve the basic understanding and skills of MSME actors through simple accounting training and MSME tax education. The activity was carried out using an educational and participatory approach, beginning with an initial identification stage through observation, coordination with the village government, and discussions with participants, followed by material delivery, question-and-answer sessions, and direct practice in preparing simple financial records. The evaluation was conducted through oral questions and answers at the beginning and the end of the activity, as well as observation during the practice session. The results showed that participants gained a better understanding of the importance of transaction recording, the separation of business and personal finances, and the relationship between financial recordkeeping and MSME tax administration. This activity had a positive impact in the form of improved initial understanding, basic business recordkeeping skills, and increased awareness of the importance of more orderly and sustainable business management.
Co-Authors Adriansyah, Muhammad Aga, Aprin Ahmad, Syafar Azisah, Andi Nurul Br. Ginting, Chris Dayanti 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