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Pengaruh Tingkat Profitabilitas, Ukuran Perusahaan dan Jenis Kantor Akuntan Publik terhadap Key Audit Matters dengan Audit Fee sebagai Variabel Moderasi: (Studi Kasus Perusahaan Manufaktur di Bei Tahun 2022-2024)
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 4
, No 2
(2026)
This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample cons...
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Transformasi Ekonomi Desa melalui Pemberdayaan UMKM Kripik Pisang dan Gadung di Dusun Wates dalam Mendorong Kewirausahaan dan Pengembangkan Industri Kreatif sebagai Implementasi Asta Cita 3
Novandi Dwi Putra
; Rangga Fajar Ardiansyah
; Muhammad Rama Sabillah Fitri Andani
; Dhimas Yoga Pratama
; Muhammad Rizky Idris
; Aden Alvies Adika Satia Anur Rajaya
; Miftaqul Fanesya
; Oktavia Ramadhanti
; Bintang Aditya Nurhakim
; Denis Bayu Saputri
; Puput Dyah Purwanti
; Erykhah Dwi Cahyani
; Anita Rah Ayu Utaminingtyas
; Vindi Ratna Sary
; Amanda Shafa Anindya Putri
; Halisa Fauziah
; Rizki Nur Prasetya
; Maulana Fathur Roziq
; Regyna Twinanda Aswin Putri
; Muhammad Hafidz Prayoga
; Yuda Yuda
; Fina Andita
; Ayu Wulandari
; Atik Damayanti
; Christian Daniel Roger Lamia
; Lanang Abdillah Azka Rokhim Anas
; Elva Nabilah Rifah
Jurnal Hasil Kegiatan Bersama Masyarakat
Vol 4
, No 2
(2026)
The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial as...
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Analisis Peran dan Efektivitas Multimedia dalam Transformasi Pembelajaran Modern
Router : Jurnal Teknik Informatika dan Terapan
Vol 4
, No 1
(2026)
The development of digital technology has driven significant changes in modern learning methods by integrating various multimedia media. However, multimedia's ability to facilitate learning depends largely on the extent to which its presentation aligns with the principles of learning psychology, particularly those outlined in the Cognitive Theory of Multimedia Learning (CTML). This study aims to examine the role and effectiveness of multimedia in transforming modern learning methods by combining...
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Analisis Pemikiran Al-Fārābī tentang Kesejahteraan Sosial dan Relevansinya terhadap Pembangunan Ekonomi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 4
, No 1
(2026)
This study aims to analyze the concept of social welfare in the thought of Al-Farabi and its relevance to economic development. Al-Farabi explains that the main goal of social life is to achieve happiness (al-sa‘ādah), which is not only related to material welfare but also includes moral, intellectual, and spiritual values. This research uses a qualitative method with a library research approach by analyzing the works of Al-Farabi and various relevant scientific literatures. The results show tha...
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Analisis pemikiran Monzer Kahf Tentang Zakat dan Relevansinya Terhadap Penanggulangan Kemiskinan di Indonesia
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 4
, No 1
(2026)
Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf'...
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Analisis Konsep Keadilan Ekonomi dalam Pemikiran Abu ‘Ubaid dan Relevansinya terhadap Ekonomi Modern
Indri Purwanti
; Silvianingsih Silvianingsih
; Zaskia Adya Mecca
; Lina Marlina
; Ana Fauziya Diayana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 2
(2026)
This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubai...
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Efektivitas Distribusi Zakat pada Masa Umar bin Abdul Aziz dan Relevansinya terhadap Model Pengentasan Kemiskinan di Indonesia
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 3
, No 1
(2026)
This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research emplo...
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Konsep Al-Kasb dalam Pemikiran Muhammad Ibn Al-Hasan Al-Shaybani dan Relevansinya terhadap Etika Kerja Kontemporer
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 2
(2026)
This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approac...
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Peran Program Maghrib Mengaji dalam Mengurangi Aktivitas Negatif Anak di Desa Ujung Negeri Kahan
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
The phenomenon of moral degradation and the increase in negative activities among children during the crucial hours between dusk and evening have become serious challenges for the community in Ujung Negeri Kahan Village. This community service research aims to evaluate and optimize the role of the "Maghrib Mengaji" program as a preventive instrument to shield children from unhealthy environmental influences and gadget dependency. The method employed in this service is participatory mentoring usi...
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Peningkatan Literasi Uang Digital Melalui Edukasi dan Implementasi QRIS di Desa Kineppen, Kab. Karo, Kec. Munte
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
This study aims to improve digital money literacy among the community of Kineppen Village, Munte District, Karo Regency, through education and the implementation of the QRIS (Quick Response Code Indonesian Standard) payment system. The research utilized a descriptive qualitative approach, incorporating field observations, interviews, and direct mentoring with four local businesses: Ayam Penyet Pak Lek, Warkop Aim Tigander, Oke Laundry Kineppen, and Pangkas Singarimbun. The findings show that two...
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