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All Journal Journal of Innovative and Creativity Celebes Journal of Community Services
Nufidatul Mahmudah
Universitas Al-Qolam Malang
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR), Ukuran Perusahaan, dan Reputasi Bank terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Nufidatul Mahmudah
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7816

Abstract

This study aims to analyse the effect of zakat, Islamic Corporate Social Responsibility (ICSR), company size, and bank reputation on the financial performance of Islamic Commercial Banks in Indonesia. This study is based on Shariah Enterprise Theory, Stakeholder Theory, and Legitimacy Theory, which emphasise the importance of fulfilling shariah and social responsibilities in improving sustainable financial performance. The research sample consists of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data were obtained from the banks' annual reports and sustainability reports, then analysed using multiple linear regression. The results show that, partially, zakat and ICSR have a positive and significant effect on the financial performance of Islamic Commercial Banks, while company size and bank reputation do not have a significant partial effect. However, zakat, ICSR, company size, and bank reputation simultaneously have a significant effect on financial performance. Based on these findings, this study recommends that Islamic Commercial Banks improve the management of zakat and the implementation of ICSR in a consistent and transparent manner as a strategy to strengthen financial performance and business sustainability.
Analisis Penyebab Selisih Anggaran dan Realisasi Belanja Dalam Laporan Keuangan Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Gresik Tahun 2024 Muhammad Amaris Gentasae; Nufidatul Mahmudah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12889

Abstract

Discrepancies between budget allocations and actual expenditures may reflect weaknesses in the processes of budget planning, implementation, and control, thereby affecting the effectiveness of public fund utilization. This study aims to analyze the factors causing the variance between budget allocations and expenditure realization in the 2024 financial statements of the Regional Civil Service and Human Resource Development Agency (BKPSDM) of Gresik Regency. The study employed a qualitative research method using a case study approach, supported by quantitative data obtained from official financial documents, including the Budget Implementation Document (DPA) and the Budget Realization Report. The findings indicate that the variance between the budget and expenditure realization was attributable to several factors, including changes in the staffing structure, changes in external policies issued by the central government, and changes in local government policies related to budget efficiency. The study implies that the BKPSDM of Gresik Regency should improve the accuracy of forecasting employee transfers, strengthen coordination with stakeholders at the central government level, and conduct more effective monitoring of the implementation of budget efficiency policies.
Penerapan Kode Etik Profesi Auditor Dalam Menjaga Kualitas Audit Studi Kasus Kantor Akuntan Publik Drs. Rinaldi Munaf Yarnidar Gulo; Nufidatul Mahmudah
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12890

Abstract

The implementation of a professional code of ethics is essential in ensuring audit quality, as it enables auditors to provide accurate assessments that faithfully reflect actual conditions. Throughout the audit process, auditors often encounter various challenges in adhering to ethical principles, including client pressure and potential conflicts of interest that may test their commitment to professional ethics. This study aims to explore auditors' perspectives on the implementation of the professional code of ethics in maintaining audit quality. A descriptive qualitative approach was employed through interviews with three informants at the Public Accounting Firm (KAP) of Drs. Rinaldi Munaf, consisting of a senior auditor, a junior auditor, and a partner. The findings indicate that effective implementation of the professional code of ethics plays a crucial role in maintaining audit quality. All informants agreed that adherence to the code of ethics is the primary foundation for producing high-quality, objective, and reliable audits. Audits conducted with honesty, diligence, and reliability were identified as key indicators of the successful application of ethical principles within the auditing profession. The study concludes that the consistent implementation of the professional code of ethics not only enhances audit quality but also strengthens public trust in the auditing profession.
Pelatihan Pengisian SPT Tahunan di SMK Miftahul Ulum Pagelaran: Mempersiapkan Generasi Akuntan Profesioanal Nufidatul Mahmudah; Hesty Adellia
Celebes Journal of Community Services Vol. 5 No. 1 (2026): December - May
Publisher : Yayasan Vifada Cendikia Indonesia

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Abstract

Kegiatan pengabdian ini dilaksanakan sebagai upaya meningkatkan kompetensi siswa jurusan akuntansi dalam memahami dan menguasai prosedur pelaporan pajak sesuai peraturan yang berlaku. Metode pelatihan mencakup pre-test, penyampaian materi teori, pemaparan praktik oleh praktisi, simulasi pengisian SPT secara langsung menggunakan data fiktif, dan post-test sebagai evaluasi akhir. Peserta pelatihan terdiri dari 16 siswa yang mengikuti seluruh rangkaian kegiatan. Hasil evaluasi menunjukkan adanya peningkatan signifikan pada pengetahuan dan keterampilan siswa, ditunjukkan oleh perbandingan nilai pre-test dan post-test yang mayoritas meningkat dengan capaian nilai sempurna. Peningkatan ini membuktikan bahwa pendekatan pelatihan yang digunakan efektif dalam membekali siswa dengan kemampuan teknis dan pemahaman konseptual terkait pengisian SPT Tahunan. Kegiatan ini tidak hanya memberikan manfaat akademis, tetapi juga menumbuhkan kesadaran pentingnya kepatuhan pajak dan profesionalisme di bidang akuntansi. Dengan demikian, pelatihan ini berkontribusi nyata dalam mempersiapkan generasi akuntan profesional yang kompeten, berintegritas, dan siap menghadapi tantangan dunia kerja maupun kewajiban sebagai warga negara.
Meningkatkan Literasi Keuangan: Pelatihan Praktis Penyusunan Laporan Keuangan UMKM di Desa Talangsuko Kabupaten Malang Nufidatul Mahmudah
Celebes Journal of Community Services Vol. 5 No. 1 (2026): December - May
Publisher : Yayasan Vifada Cendikia Indonesia

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Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM di Desa Talangsuko, Kabupaten Malang melalui pelatihan praktis penyusunan laporan keuangan sederhana. Permasalahan utama yang dihadapi UMKM adalah masih rendahnya pemahaman dalam melakukan pencatatan transaksi keuangan, sehingga pengelolaan usaha belum optimal. Metode yang digunakan dalam kegiatan ini meliputi penyampaian materi, praktik penyusunan laporan keuangan, dan evaluasi. Peserta dilatih untuk menyusun buku kas harian masuk dan keluar, laporan laba rugi, dan laporan stok barang berdasarkan transaksi usaha yang terjadi selama tujuh hari. Hasil pelatihan menunjukkan bahwa peserta mampu memahami konsep dasar pencatatan keuangan, menyusun laporan keuangan sederhana, dan mulai menyadari pentingnya pemisahan keuangan pribadi dengan keuangan usaha. Berdasarkan evaluasi, sebagian besar peserta menilai pelatihan ini sangat membantu dan bermanfaat, serta menunjukkan minat untuk mengikuti pelatihan lanjutan. Dengan demikian, kegiatan ini dinilai berhasil meningkatkan literasi keuangan peserta.
Co-Authors Hesty Adellia Muhammad Amaris Gentasae Yarnidar Gulo