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All Journal Tangible Journal Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Aplikasi Perpajakan Jurnal Sipakatau
Jauhari, Yustika
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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
Cash Control Implementation in a Small Building Materials Enterprise: Field Study and Practical Education Program Syam, Selvira; Ramadhani, Alcia; Wahdana, Nadhiyah Putri; Yusuff, Zulfadli; Jauhari, Yustika
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.v3i1.2548

Abstract

Cash control is a critical component of financial stability, particularly for small enterprises in the building materials sector that manage high volumes of cash transactions. This community engagement activity aims to enhance business owners’ understanding of cash control through a field study and a practical education program. The methods included initial observation, development of educational materials, direct training sessions, and evaluation with follow-up actions. The results indicate a significant improvement in financial management awareness, evidenced by the adoption of daily transaction recording and the separation of personal and business cash. Practice-based education proved effective in building awareness, strengthening basic financial recording skills, and improving cash governance in small enterprises. These findings provide a foundation for designing similar financial literacy programs for the broader MSME sector.
Konservatisme Akuntansi dalam Era Digital dan Keberlanjutan: Suatu Studi Literatur Rukmana, Risa; Khaeruddin, Faizah; Jauhari, Yustika
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.v10i2.697

Abstract

This research aims to analyze the development of literature related to accounting conservatism in the context of modern financial accounting. .The results of this study indicate that accounting conservatism, digitalization, and sustainability accounting are three important pillars of modern financial reporting. Conservatism remains relevant as a precautionary principle, digitalization serves as a transparency enhancer, and sustainability emphasizes long-term responsibility. While there is a significant research gap, integrating these three could significantly contribute to the development of accounting theory, improved reporting quality, and more accountable and sustainable business practices.
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 Ahmad, Syafar Azisah, Andi Nurul Khaeruddin, Faizah Muflikhah, Itsna Rafika Uksi Ramadhani, Alcia Ricky Setiawan Risa Rukmana Samsinar Samsinar Surianto, Nurul Maghfirah Syam, Selvira Wahdana, Nadhiyah Putri Winda Ayu Virginia Yusuff, Zulfadli