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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) MALIA: Journal of Islamic Banking and Finance ABIS: Accounting and Business Information Systems Journal Jurnal Ilmiah Dan Karya Mahasiswa West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Perbankan Syariah Hikamatzu Journal of Multidisciplinary Research
Denara Akmal
Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Other

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ANALISIS PENGUKURAN KINERJA UMKM DENGAN MODEL PERFORMANCE PRISM: KASUS PADA ALL STAR FUTSAL PADANG Denara Akmal
ABIS: Accounting and Business Information Systems Journal Vol 9, No 2 (2021): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v9i2.65898

Abstract

Penelitian ini bertujuan unutk menganalisis gambaran kinerja UMKM dan menganalisis upaya peningkatan kinerja UMKM dengan model Performance Prism. Penelitian kualitatif deskriptif dirancang untuk memberikan gambaran kinerja UMKM dimana wawancara dan dokumentasi dilakukan untuk mengidentifikasi seluruh facet yang ada pada model Performance Prism. All Star Futsal Padang merupakan salah satu UMKM kategori jasa penyewaan lapangan yang sudah berdiri selama 10 tahun. Wawancara dilakukan pada 3 orang investor, 3 orang karyawan, 1 orang pelanggan, dan 1 orang masyarakat. Penelitian ini didasarkan pada tahapan model Performance Prism dimana terdapat success map yang dapat digunakan manajemen sebagai peta dalam mencapai tujuan (kepuasan stakeholders). Dalam penelitian ini didapat 20 indikator yang digunakan untuk mengukur kinerja pada masingmasing perspektif yang ada dalam model Performance Prism dan diukur atas data yang diperoleh pada tahun 2019. Lalu, indikator tersebut dituangkan pada maturity grid sebagaisalah satu alat yang dapat digunakan oleh pelaku UMKM untuk dapat meningkatkan kinerja perusahaan.
Islamic Corporate Social Responsibility Disclosure, Profitability, and Visibility of Sharia Commercials Bank in Indonesia Denara Akmal
Jurnal Perbankan Syariah Vol. 2 No. 2 (2023): Jurnal Perbankan Syariah
Publisher : Universitas Islam Negeri Mataram

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Abstract

The purpose of this study is to analyze the effect of profitability and visibility on Islamic Corporate Social Responsibility Disclosure (ICSRD) of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. This research is a quantitative study using secondary data from the Islamic Commercial Bank's Annual Reports and Sustainability Reports. The effects are examined based on content analysis of 9 Islamic Commercial Banks in Indonesia using a purposive sampling technique. The results showed that profitability and visibility simultaneously had a significant effect on the ICSRD of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. However, partially the profitability did not affect ICSRD. Meanwhile, the visibility has a significant effect on ICSRD partially. The results of this study are expected to provide a reference for Islamic Commercial Banks policymakers to always improve the ICSR to maintain customer confidence in the operations of Islamic Commercial Banks in Indonesia.
Islamic Corporate Social Responsibility Disclosure, Profitability, and Visibility of Sharia Commercials Bank in Indonesia Denara Akmal
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.332

Abstract

The purpose of this study is to analyze the effect of profitability and visibility on Islamic Corporate Social Responsibility Disclosure (ICSRD) of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. This research is a quantitative study using secondary data from the Islamic Commercial Bank's Annual Reports and Sustainability Reports. The effects are examined based on content analysis of 9 Islamic Commercial Banks in Indonesia using a purposive sampling technique. The results showed that profitability and visibility simultaneously had a significant effect on the ICSRD of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. However, partially the profitability did not affect ICSRD. Meanwhile, the visibility has a significant effect on ICSRD partially. The results of this study are expected to provide a reference for Islamic Commercial Banks policymakers to always improve the ICSR to maintain customer confidence in the operations of Islamic Commercial Banks in Indonesia.
Islamic Corporate Social Responsibility Disclosure, Profitability, and Visibility of Sharia Commercials Bank in Indonesia Akmal, Denara
MALIA: Journal of Islamic Banking and Finance Vol 8, No 1 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i1.23016

Abstract

The purpose of this study is to analyze the effect of profitability and visibility on Islamic Corporate Social Responsibility Disclosure (ICSRD) of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. This research is a quantitative study using secondary data from the Islamic Commercial Bank's Annual Reports and Sustainability Reports. The effects are examined based on content analysis of 9 Islamic Commercial Banks in Indonesia using a  purposive sampling technique. The results showed that profitability and visibility simultaneously had a significant effect on the ICSRD of Islamic Commercial Banks in Indonesia for the period 2020 – 2022. However, partially the profitability did not affect ICSRD. Meanwhile, the visibility has a significant effect on ICSRD partially. The results of this study are expected to provide a reference for Islamic Commercial Banks policymakers to always improve the ICSR to maintain customer confidence in the operations of Islamic Commercial Banks in Indonesia.
The Role of Inflation and Interest Rates in Influencing the Performance of Sharia Stocks Akmal, Denara; Aini, Asti; Evania, Khalisa Erlinda; Aguspriyani, Yani; Juheti, Juheti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i2.6233

Abstract

This study aims to investigate the role of inflation and interest rates in influencing the performance of Sharia-leading stocks, especially those included in the Jakarta Islamic Index (JII). Globally, Indonesia has become the seventh leading center of sharia finance. Global challenges and fluctuating domestic economic conditions have suppressed the performance of sharia stocks since 2023. Sharia stocks' unique characteristics distinguish them from conventional capital markets, creating a research gap in understanding the factors influencing them. This study used a quantitative approach and the data was taken from the period January 2020 to July 2024. The result of the t-test found that the t-count value is -0.229, which is greater than the t-table (-0.229 <1.674). A negative value indicates that inflation has a negative effect in the opposite direction to the performance of sharia stocks. Likewise, the interest rates are known that the t-count value of -0.841 is smaller than the t-table (1.674) or it can be stated that -0.81 < 1.674. That means in this context there is no statistically significant effect of the interest rate variable on the performance of Islamic stocks in the JII. The results of simultaneous testing showed that the F-count is 0.535, smaller than the F-table value of 3.47 which means inflation and interest rates did not significantly influence the performance of Sharia stocks. These findings are interesting considering that both variables are usually considered the main factors influencing the stock market in general. This indicates that sharia stocks in Jakarta Islamic Index (JII) have their own mechanism for dealing with macroeconomic changes, so their movement is not entirely dependent on fluctuations in inflation and interest rates.
Peningkatan Efisiensi Manajemen Aset Melalui Pendekatan Inovatif Dan Teknologi Terkini Fakhri Miftah Firdaus; Denara Akmal; Ikin Ainul Yakin
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.898

Abstract

Asset management is a key aspect in maintaining organizational competitiveness in an era of continuously developing business. This research aims to investigate how innovative approaches and the use of the latest technology can improve asset management efficiency in various organizational contexts. The research method used is a qualitative approach, with data collection through analysis of documents and related literature. The research results reveal that innovative approaches to asset management involve changes in organizational culture, including greater awareness of asset value and improved interunit collaboration. Recent technologies, such as the Internet of Things (IoT) and Big Data Analytics, have enabled real-time monitoring and analysis of assets, leading to faster and more accurate decision making. This research provides a deeper understanding of how innovative approaches and the latest technology can change the paradigm in asset management. The practical implication of this research is that organizations should invest in the latest innovations and technologies to achieve better efficiency in their asset management. These findings can also provide guidance for organizational leaders in designing more effective asset management strategies in the digital era.
Assisting MSMEs in Using GPT Chat to Optimize Simple Tax Calculations and Cash Flow Management : Pengabdian Rika Lidyah; Denara Akmal; Rahmawati Yuliani; Luluk Sarifah; Akbar Tanjung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6130

Abstract

Percepatan digitalisasi mendorong UMKM mengadopsi teknologi cerdas untuk meningkatkan efisiensi, khususnya dalam manajemen arus kas dan kepatuhan pajak sederhana. Kegiatan PkM ini membantu UMKM di Sumatera Selatan, Jawa Barat, Kalimantan Barat, dan Makassar memanfaatkan ChatGPT sebagai asisten virtual untuk optimalisasi perhitungan pajak sesuai regulasi Indonesia dan pengelolaan arus kas yang lebih sistematis. Metode yang digunakan berupa bimbingan teknis hibrida melalui pelatihan dan lokakarya teknik prompt guna menghasilkan laporan keuangan mikro yang akurat. Hasilnya menunjukkan peningkatan literasi keuangan dan digital sebesar 75%, serta kemampuan UMKM dalam mengidentifikasi komponen pajak lebih cepat dan menyusun proyeksi arus kas bulanan secara mandiri. Kesimpulannya, penerapan AI yang tepat mampu mengurangi hambatan administratif, meningkatkan transparansi keuangan, dan mendorong pertumbuhan ekonomi regional berkelanjutan.
ANALISIS PENERAPAN SISTEM AKUNTANSI VHP DALAM PENGELOLAAN BIAYA OPERASIONAL HOTEL LIFESTYLE SURABAYA Michelle Agustin Sheila; Denara Akmal
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan pada salah satu hotel berbintang tiga di Kota Surabaya dengan tujuan untuk menganalisis penerapan Visual Hotel Program (VHP) dalam mengoptimalkan pengelolaan biaya operasional serta penyusunan laporan keuangan. Sistem VHP merupakan salah satu sistem informasi akuntansi yang banyak digunakan dalam industri perhotelan untuk mendukung kegiatan operasional dan proses pelaporan keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui observasi langsung di lokasi penelitian serta wawancara dengan pihak-pihak yang terlibat dalam pengelolaan biaya operasional dan penyusunan laporan keuangan, yaitu manajer operasional dan staf keuangan. Hasil penelitian menunjukkan bahwa penerapan sistem VHP mampu membantu hotel dalam melakukan pencatatan transaksi operasional serta mempermudah proses penyusunan laporan keuangan, seperti laporan laba rugi dan laporan posisi keuangan. Selain itu, penggunaan sistem VHP juga mendukung kelancaran pengelolaan biaya operasional serta meningkatkan kualitas informasi yang disajikan dalam laporan keuangan. Penelitian ini diharapkan dapat menjadi referensi bagi manajemen hotel dalam mengembangkan sistem informasi akuntansi yang lebih efektif melalui peningkatan kompetensi sumber daya manusia dan pelatihan penggunaan sistem secara berkala.
Co-Authors Aguspriyani, Yani Akbar Tanjung ASTI AINI, ASTI Evania, Khalisa Erlinda Fakhri Miftah Firdaus Ikin Ainul Yakin Juheti, Juheti Luluk Sarifah Michelle Agustin Sheila Rahmawati Yuliani Rika Lidyah