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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Ekonomi, Manajemen, Akuntansi Munazzama Journal of Islamic Management and Pilgrimage
Rifanda Putri, Nia
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Religion Economics, Econometrics & Finance Social Sciences Other

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Analisis Pengaruh Financial Forecasting Terhadap Efisiensi Pengelolaan Keuangan Bagi UMKM. Cahyono, Ari Nugroho; Rifanda Putri, Nia
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i1.1525

Abstract

This study aims to analyze the role of financial forecasting as a basis for financial planning, control, and decision-making, as well as its influence on the efficiency of financial management in MSMEs. This research employs a qualitative research design with a case study approach. Data were collected through in-depth interviews and focus group discussions (FGDs) involving key informants directly engaged in financial and operational management. Data analysis was conducted using the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing, with data validity ensured through source and method triangulation. The findings indicate that MSME financial management is still predominantly based on experience and manual record-keeping, resulting in the absence of systematic financial forecasting practices. However, financial forecasting is perceived to enhance the accuracy of financial information, improve operational efficiency, and support higher-quality financial decision-making when supported by adequate financial records. This study concludes that financial forecasting represents a strategic managerial accounting instrument for improving the efficiency of MSME financial management, with its effectiveness largely dependent on the quality of financial records and the accounting competence of business actors. Keywords: financial, forecasting, financial management efficiency, MSMEs.
Persuasive Da'wah Approach from the Perspective of the Qur'an Nurbini; Rifanda Putri, Nia
Munazzama: Journal of Islamic Management and Pilgrimage Vol. 5 No. 2 (2025): December
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/mz.v5i2.29171

Abstract

Persuasive da’wah is an approach that emphasizes gentleness, wisdom, and exemplary conduct in conveying Islamic teachings. This paper aims to explore the concept, foundation, and implementation of persuasive da’wah from the perspective of the Qur’an. This study employs a library research method with a qualitative-descriptive approach, which involves tracing, collecting, and analyzing primary sources in the form of verses from the Al-Qur’an and scholarly interpretations (tafsir), as well as secondary sources in the form of literature on the science of da'wah and Islamic communication. This paper examines Qur’anic verses that serve as the basis for persuasive da’wah, including Surah An-Nahl (16:125), Ali Imran (3:159), and Thaha (20:43–44). The findings reveal that the Qur’an emphasizes that da’wah should be carried out with hikmah (wisdom), mau‘izhah hasanah (good advice), and mujādalah billatī hiya ahsan (dialogue in the best manner). These principles affirm that da’wah is not merely the transmission of religious messages but a process of touching hearts and fostering spiritual awareness without coercion. In the context of modern society, persuasive da’wah is increasingly relevant as it promotes humanistic, dialogical, and contextual communication. Through this approach, da’wah serves not only as a means of spreading Islamic teachings but also as a medium for nurturing moral, social, and humanitarian values in accordance with the spirit of Islam as rahmatan lil ‘alamin (a mercy to all creation).
Pengaruh Kepuasan Kerja Dan Komitmen Organisasi Terhadap Leader Member Exchange Serta Dampaknya Pada Kinerja Latifah, Latifah; Rifanda Putri, Nia; Nugroho Cahyono, Ari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.14153

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja dan komitmen organisasi terhadap Leader–Member Exchange (LMX) serta dampaknya pada kinerja karyawan di PT Budaya Alam Lestari Semarang. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode survey, di mana data dikumpulkan melalui penyebaran kuesioner kepada 90 karyawan sebagai sampel penelitian yang ditentukan melalui teknik purposive sampling. Pengukuran variabel dilakukan dengan menggunakan skala Likert lima poin. Analisis data dilakukan dengan bantuan SPSS melalui uji validitas, reliabilitas, regresi linear, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positif dan signifikan terhadap LMX, demikian pula komitmen organisasi yang terbukti memberikan pengaruh positif terhadap kualitas hubungan pemimpin–anggota. Selain itu, LMX terbukti berpengaruh positif dan signifikan terhadap kinerja karyawan. Nilai adjusted R² sebesar 0,677 mengindikasikan bahwa kepuasan kerja dan komitmen organisasi mampu menjelaskan variasi LMX sebesar 67,7%, sedangkan nilai R² sebesar 0,753 menunjukkan bahwa LMX dapat menjelaskan kinerja karyawan sebesar 75,3%. Temuan ini menegaskan pentingnya penguatan kepuasan kerja, komitmen organisasi, dan kualitas interaksi pemimpin–bawahan dalam meningkatkan kinerja individu di dalam organisasi.
Co-Authors Cahyono, Ari Nugroho Latifah Latifah Nugroho Cahyono, Ari Nurbini