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All Journal Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JURNAL AKUNTANSI Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Perjuangan (JUMPER) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Gista Rismayani
Universitas Perjuangan Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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SOSIALISASI PERKEMBANGAN KARIR BIDANG AKUNTANSI PADA ERA DIGITAL DI SMK MITRA BATIK KOTA TASIKMALAYA, INDONESIA Nanda, Ulfa Luthfia; Rismayani, Gista; Rahayu, Intan
Empowerment : Jurnal Pengabdian Masyarakat Vol 3, No 01 (2020): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v3i01.2631

Abstract

This activity is motivated by technological developments that affect to science, especially in the field of accounting. The development of this technologi indirectly affects the economy and business sector, where at this time the work carried out by human began to be displaced by machines. The accounting profession is still very much needed because it is related to its function in decision making and as a controller. On the other hand, in 2018 the unemployment rate in West Java Province was recorded to increase which was dominated by SMK graduates. The purpose of this activity is to increase knowledge, understanding and provision in preparing student for digital era. The method used in this activity is socialization in the form of providing material about the development of the digital era (industrial revolution), the face of the world economy, the development of accounting in the future. The results achieved through this activity are increasing students’ knowledge and insights about the digital developments that occur and helping to increase student awareness of preparing themselves to become graduates who are accepted by the job market.Keywords: socialization; career; accounting field AbstrakKegiatan ini dilatarbelakangi oleh perkembangan teknologi yang berpengaruh terhadap ilmu pengetahuan terutama bidang akuntansi.Perkembangan teknologi ini secara tidak langsung berpengaruh terhadap perekonomian dan sektor bisnis, dimana saat ini pekerjaan yang dilakukan oleh manusia mulai tergeser oleh mesin. Profesi bidang akuntansi hingga saat masih sangat dibutuhkan karena terkait fungsinya dalam pengambilan keputusan dan sebagai pengendali. Di sisi lain, pada tahun 2018 angka pengangguran di Provinsi Jawa Barat tercatat meningkat yang di dominasi oleh lulusan SMK. Tujuan pengabdian masyarakat ini untuk menambah  pengetahuan, pemahaman dan bekal dalam mempersiapkan diri bagi siswa jurusan akuntansi dalam menghadapi era digital. Metode yang digunakan pada pengabdian kepada masyarakat yaitu sosialisasi berupa pemberian materi tentang perkembangan era digital (revolusi industri), wajah aplikasi ekonomi dunia, perkembangan akuntansi di masa depan. Hasil yang dicapai melalui kegiatan ini adalah meningkatkan pengetahuan dan wawasan siswa tentang perkembangan digital yang terjadi serta membantu meningkatkan kesadaran siswa mempersiapkan diri agar menjadi lulusan yang diterima pasar kerja.
PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH (DPS) DAN DIREKSI TERHADAP KINERJA MAQASID SYARIAH Rismayani, Gista; Nanda, Ulfa Luthfia
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1698

Abstract

Sharia Maqasid Performance is the result described from a conceptual framework based on sharia maqasid theory. A maqasid sharia performance should be an effort for Islamic financial institutions to establish a goal that not only profit-oriented but also falah. This study aims to identify factors affecting the sharia maqasid performance of Islamic banking in Indonesia. The dependent variable used in this study is sharia maqasid performance and the independent variables in this study areboard of commissioners performance,  Sharia Supervisory Board Performance, and  board of directors performance. The study population is sharia  banking registered in Bank Indonesia. Using purposive sampling technique obtained 7 islamic banking which become object in this research.The data analysis using panel data regression by Eviews 9. The results indicates that the variables of board of commissioners performance, sharia board performance. and board of directors performance have no significant effect toward the Sharia Maqasid Performance.
DISPLACED COMMERCIAL RISK: STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA Gista Rismayani; Ulfa Luthfia Nanda
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

Socialization of SAK EMKM as an Effort to Motivate Entrepreneurs and Improve the Quality of Financial Reports Gista Rismayani; Ulfa Luthfia Nanda; Laras Pratiwi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.454 KB) | DOI: 10.35568/abdimas.v5i1.745

Abstract

The difficulty of business actors in carrying out financial records is the background for the issuance of SAK EMKM. Several businesses that have been running, it was found that business actors did not keep financial records properly. Sometimes, cash outflows and cash inflows are not recorded, so there is no control over cash flows. This community service aims to socialize SAK EMKM in increasing knowledge of accounting records to business actors in Buninagara, Cipedes. This community service is in the form of socialization with the lecture method, question and answer, and discussion of micro business actors. The results show that business actors have begun to recognize and realize the importance of carrying out financial records, especially according to the Financial Standards for Micro, Small and Medium Entities (SAK EMKM), 22% of participants have understood financial records according to Financial Accounting Standards.
Sosialisasi Akad Bagi Hasil dan Akad Jual Beli sebagai Upaya Meningkatkan Perekonomian Perempuan Secara Islami Gista Rismayani; Laras Pratiwi; Yeni Fitriani Somantri
Empowerment : Jurnal Pengabdian Masyarakat Vol 5, No 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5033

Abstract

Lack of knowledge about riba, the laws that underlie riba, the reasons for the prohibition of riba, the things that cause usury and the effects of usury on the people, they need for an understanding of usury in Islam so as not to fall further into sin. In this community service, socialization regarding sharia is needed to manage resources and the application of business in accordance with sharia principles through profit sharing contracts and buying and selling contracts for PKK women in Kedungwuluh village, Padaherang sub-district, Pangandaran district so that the resources they have can be used. utilized properly, and provide benefits and benefits for the people in the corridor of Islam. Evaluation in the implementation of this community service activity is to provide questionnaires to the participants regarding the seminar training that has been carried out and regarding the suitability of the seminar material that has been delivered. The results show that the majority of housewives have experienced an increase in the pretest score from post by 81% while 19% have not and tend to experience a decrease in value.Kurangnya pengetahuan tentang riba, hukum-hukum yang mendasari riba, sebab-sebab pengharamanya riba, hal-hal yang menyebabkan riba serta dampak yang diakibatkan oleh riba terhadap umat, perlu adanya pemahaman tentang riba dalam islam agar tidak semakin terjerumus kedalam dosa. Dalam pengabdian masyarakat ini diperlukan sosialisai mengenai syariat untuk mengelola sumber daya dan penerapan bisnisnya yang sesuai dengan prinsip-prinsip syariah melalui akad bagi hasil dan akad jual beli pada ibu-ibu PKK di desa kedungwuluh, kecamatan padaherang, kabupaten pangandaran agar sumber daya yang dimiliki dapat termanfaatkan dengan baik, dan memberikan keuntungan serta kemaslahatan bagi umat dalam koridor Islam. Evaluasi dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah memberikan kuisioner kepada para peserta mengenai pelatihan seminar yang telah dilaksanakan dan mengenai kesesuaian materi seminar yang telah disampaikan. Hasil menunjukkan mayoritas Ibu-ibu rumah tangga telah mengalami peningkatan nilai pretest dari post sebesar 81% sedangkan 19% belum dan canderung mengalami penurunan nilai. 
PENGARUH GENDER DIVERSITY, PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Ulfa Luthfia Nanda; Gista Rismayani
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1882

Abstract

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure. Keywords :      corporate social responsibility, gender diversity, profitability, firm size, audit firm size
PENERAPAN SHARIA COMPLIANCE DALAM PEMBIAYAAN MURABAHAH (Studi Kasus BPRS Al-Madinah Tasikmalaya) Rizkha Badaniah; Gista Rismayani
JURNAL EKONOMI PERJUANGAN Vol. 2 No. 1 (2020): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.677 KB) | DOI: 10.36423/jumper.v2i1.670

Abstract

Abstrak:Penelitian ini membahas tentang kepatuhan syariah tehadap produk pembiayaan murabahah yang ada di BPRS Al-Madinah Tasikmalaya, dimana penelitian ini menggunakan metode kualitatif deskriptif  yang bertujuan untuk mengetahui penerapan sharia compliance atau kesesuaian terhadap prinsip syariah yang berdasarkan Fatwa DSN-MUI pada produk pembiayaan murabahah di BPRS Al-MadinahTasikmalaya.Jenispenelitian yang digunakan pada penelitian ini yaitu metode deskriptif kualitatif, jenis data yang digunakan yaitu data primer dan data sekunder, sedangkan teknik pengumpulan data yang digunakan penelitian ini yaitu: wawancara, observasi dan dokumentasi. Teknik analisis yang digunakan pada penelitian ini yaitu pengumpulan data, display data dan penarikan kesimpulan. Penelitian ini menghasilkan bahwa pelaksanaan pembiayaan murabahah di BPRS Al-Madinah sudah sesuai dengan sharia compliance berdasarkan fatwa DSN-MUI yaitu tidak adanya riba, maisir, gharar, haram dan terdapat Dewan Pengawas Syariah (DPS).Kata kunci: sharia compliance (fatwa DSN-MUI), dan pembiayaan murabahah. Abstract: his study discusses sharia thinking about murabahah financing products in BPRS Madinah Tasikmalaya, where this research uses descriptive qualitative methods that aim to ensure sharia compliance or conformity to sharia principles based on the DSN-MUI Fatwa on murabahah financing products at BPRS Al-Madinah. Tasikmalaya.The type of research used in this research is descriptive qualitative method, the type of data used is primary data and secondary data, while the techniques used in this research are: interviews, observation and documentation. The analysis technique used in this research is data, data display and withdrawal.This research results that the implementation of murabahah financing at BPRS Madinah is in accordance with sharia compliance based on the DSN-MUI fatwa, namely the absence of usury, maisir, gharar, haram and there is a Sharia Supervisory Board (DPS).Keywords: sharia compliance (DSN-MUI fatwa), and murabaha financing
ANALISIS PENGELOLAAN DANA DESA DAN PRIORITAS PENGGUNAAN DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DESA SINDANGKASIH DI ERA PANDEMI COVID-19 Nisya Agniya Rahmah; Laras Pratiwi; Gista Rismayani
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.498 KB) | DOI: 10.36423/jumper.v3i2.831

Abstract

The priority of using village funds is the choice of activities that take precedence over other activity options to be financed with village funds. The Indonesian government allocates village funds to be managed by the village government in accordance with its authority, with the aim to improve the welfare of the community starting from the village. This research aims to find out and analyze the influence of village fund management and the priority of the use of village funds on the welfare of the people of Sindangkasih Village in the era of the Covid-19 pandemic. The research method used is a associative descriptive method with a quantitative approach. The sample in this study amounted to 100 people from Sindangkasih Village. The type of data used is primary data obtained through questionnaires. The data analysis used is multiple regression analysis. The results showed that the management of village funds and the priority of using village funds both partially and simultaneously had a significant impact on the welfare of the sindangkasih villagers in the era of the Covid-19 pandemic. This research is important because it is able to explain the factors that affect people's well-being. The novelty in this study focuses on the influence of priority use of village funds on the welfare of the community, especially the people of Sindangkasih Village.
IDENTIFIKASI PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN Andrian Nurfadillah; Gista Rismayani; Intan Rahayu
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kinerja keuangan dan CSR terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020). Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode Asosiatif.Jenis data yang digunakan dalam penelitian ini yaitu menggunakan data sekunder yang bersumber dari website Bursa Efek Indonesia dengan Sampel 17 Perusahaan dari total 25 Populasi.Pengumpulan data penelitian ini menggunakan Teknik studi dokumentasi dan teknis studi pustaka yang diambil dari sumber kedua.Pada penelitian ini menggunakan Regresi data panel sebagai Teknik analisis yang digunakan dalam pengolahan data untuk melihat pengaruh kinerja keuangan dan CSR terhadap nilai perusahaan secara parsial maupun simultan. Berdasarakan hasil pengujian variable kinerja keuangan yang diindikatori oleh Retun on Asset tidak berpengaruh secara signifikan terhadapa nilai perusahaan dan kinerja keuangan yang diindikatori oleh Return on Equity berpengaruh signifikan Serta variable CSR tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.
Nilai kearifan lokal masyarakat adat Kampung Naga dalam pengelolaan dana desa Yeni Fitriani Somantri; Gista Rismayani
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art42

Abstract

Penelitian ini bertujuan untuk memahami bagaimana nilai-nilai kearifan lokal yang ada pada Masyarakat Adat Kampung Naga dapat diaplikasikan dalam pengelolaan dana desa yang diperoleh masyarakat Kampung Naga. Jenis penelitian ini merupakan penelitian deskriptif kualitatif dengan menggunakan pendekatan Participatory Action Research (PAR) dan penarikan data diperoleh melalui observasi serta wawancara. Informan dalam penelitian ini yaitu masyarakat adat dan aparatur pemerintah desa yang secara langsung terlibat serta mempunyai pengalaman dalam pengelolaan dana desa. Penelitian ini dilaksanakan di Desa Neglasari Kecamatan Salawu, Kabupaten Tasikmalaya. Hasil penelitian menunjukkan bahwa masyarakat adat Kampung Naga ikut terlibat atau berpartisipasi dalam mengelola dana desa dengan mengaplikasikan nilai-nilai kearifan lokal yang ada. Nilai-nilai kearifan lokal tersebut terwujud dalam setiap tahapan proses perencanaan pembangunan desa di daerahnya. Masyarakat Adat Kampung Naga terlibat secara penuh mulai dari proses penganggaran dan secara langsung dari tahapan perencanaan, pelaksanaan, pelaporan, serta pertanggungjawaban. Dengan demikian Masyarakat Adat Kampung Naga sejauh ini telah menerapkan konsep Partisipasi interaktif.
Co-Authors Andrian Nurfadillah Erli Dwi Rizki Ernawati Ernawati Intan Rahayu Laras Pratiwi Laras Pratiwi Nanda, Ulfa Luthfia Nisya Agniya Rahmah Osa Sri Azzahra Rizkha Badaniah Safitri Nurul Hikmah Setyo Wati Silpa Fauziah Ulfa Luthfia Nanda Ulfa Luthfia Nanda Uney Nurmaya Wulan Herlina Yeni Fitriani Somantri Yeni Fitriani Somantri