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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Madaniya
Diana Nurindrasari
Politeknik Negeri Malang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology Diana Nurindrasari; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.158 KB) | DOI: 10.31629/jiafi.v6i1.5145

Abstract

Social Enterprises has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. Social Enterprises need to start systemically measuring their performances to support decision-making and ensure the development and sustainability of the environment and society. This paper aims to contribute to the state-of-the-art literature by developing an approach that could be applied by Social Enterprises to measure their results concerning social, environmental, and economic impacts. By embracing interdisciplinary views of accounting and anthropology, we use synchronic-diachronic literature study. This research using deep ecology to construct multidimensional perspective in building the foundation of performance measurement on Social Enterprises.
Perhitungan Harga Pokok Produksi Untuk Meningkatkan Daya Saing UMKM Pelanusa Padma Adriana Sari; Dyah Metha Nurfitriasih; Rosy Aprieza Puspita Zandra; Diana Nurindrasari; Novrida Qudsi Lutfillah
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.365

Abstract

Mitra pada kegiatan pengabdian masyarakat adalah Komunitas Pelangi Nusantara Singosari (PELANUSA) yaitu sebuah komunitas kewirausahaan yang memproduksi kerajinan tekstil handmade dari kain perca. Selain bergerak di bidang wirausaha, komunitas ini juga memiliki tujuan sosial yaitu memberdayakan ibu-ibu dengan perekonomian kurang mampu dan anak-anak dari keluarga buruh migran. Anggota komunitas ini diberikan pelatihan keterampilan dan kemampuan berwirausaha sehingga bisa mendirikan usahanya sendiri dan memiliki pemasukan berupa pendapatan dari usahanya tersebut. Kegiatan PPM yang dilakukan adalah memberikan pelatihan perhitungan harga pokok produksi untuk usaha mikro pada komunitas ini. Pelatihan ini diberikan untuk menambahkan kemampuan anggota Pelanusa untuk melakukan perhitungan harga pokok produksi yang tepat sehingga dapat memberikan harga jual yang bersaing dari usaha sejenisnya. Diharapkan pelatihan ini dapat mendukung kegiatan PELANUSA dan memberikan bekal kepada anggota komunitas tersebut agar dapat terus mengembangkan usaha konveksi mereka.
THE IMPLEMENTATION OF THE OJIR APPLICATION AT CENTRAL WASTE BANK IN MALANG DISTRICT FOR THE MANAGEMENT OF HOUSEHOLD-SCALE ORGANIC WASTE DIVERSIFICATION PROCESSES Usman Nurhasan; Erfan Rohadi; Diana Nurindrasari; Rakhmat Arianto; Hendra Pradibta
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol 7 No 4 (2023): DESEMBER 2023
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2163

Abstract

The Ojir application, a mobile-based innovation for organic waste management at Central Malang Waste Bank (BCM), provides an effective solution to streamline the collection and management of organic waste. Addressing environmental concerns such as food scraps, dry leaves, and fruits, the application responds to Ministry of Environment and Forestry (KLHK) data indicating that approximately 61.50% of total waste is organic, necessitating efficient management to reduce waste volume. Established in 2016, BCM faced challenges in manual data management and limited organic waste search capabilities. To address these issues, Ojir was introduced to modernize the organic waste management system. This innovation surpasses traditional waste management by incorporating a process of diversifying organic waste into maggot raw material. Beyond resolving existing waste bank issues, Ojir enhances management efficiency, allowing users to easily track and manage organic waste with increased accuracy. Consequently, the paradigm of organic waste management shifts towards modernity, effectiveness, and efficiency. Aligned with efforts to create a clean and sustainable environment, Ojir represents an innovative step in reinforcing the role of waste banks in handling organic waste in the technological era. The incorporation of the maggot raw material process further exemplifies the forward-thinking approach in sustainable waste management
ANALISIS PENGARUH KINERJA KEUANGAN DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP PENGELUARAN ZAKAT PERUSAHAAN (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021): (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021) Tathia Rizki Alika; Diana Nurindrasari; Fatimah Annisa
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6317

Abstract

This study aims to analyze the effect of the financial performance and Islamic Corporate Social Responsibility (ICSR) on the corporate zakat in sharia commercial banks in 2017-2021. This study uses a quantitative approach with the population of 15 Islamic Commercial Banks in Indonesia registered with the OJK in 2017-2021. The source of data comes from secondary data in the form of financial statements and annual reports contained in each company's website. The samples are 6 Islamic Commercial Banks obtained by using a purposive sampling method. Data analysis used is a multiple linear regression test. The results of this study indicate that partially ROA has no a significant effect on the company's zakat, ROE has a significant effect on the company's zakat, NOM has no a significant effect on the company’s zakat, and Islamic Corporate Social Responsibility (ICSR) has a significant effect on the company's zakat. Meanwhile, simultaneously, the financial performance and Islamic Corporate Social Responsibility (ICSR) have an effect on the company's zakat.
Co-Authors Ardiansyah Dyah Metha Nurfitriasih Erfan Rohadi Fatimah Annisa Hendra Pradibta Novrida Qudsi Lutfillah Nurhasan, Usman Padma Adriana Sari Rakhmat Arianto Rosy Aprieza Puspita Zandra Tathia Rizki Alika