Article Per Year (5 Year)
p-Index From 2019 - 2024
1.066
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance
Nafisah Ruhana
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Financial Performance and Stock Prices: Evidence from Firms Listed on the Jakarta Islamic Index Via Muthmainnah Luthfi; Iwan Setiawan; Rina Nurmalina; Nafisah Ruhana
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.4644

Abstract

This study aims to determine the effect of financial performance consisting of Return On Assets (ROA), Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on stock prices in companies listed in Jakarta Islamic Index period 2016-2020. The type of data used in this study is secondary data sourced from the company's financial statements, the official website of the Indonesian stock exchange, the website of each company, and the finance.yahoo.com website. The samples of this study are 9 companies that met the research criteria using purposive sampling method. The method used in this research is panel data regression analysis. The results of this study indicate that the ROA, CR, DER, and TATO variables simultaneously have a significant effect on the stock prices of companies listed on the Jakarta Islamic Index. While partially ROA has a positive and significant effect on stock prices. CR, DER, and TATO have a negative and significant effect on the stock prices of companies listed on the Jakarta Islamic Index.
A Comparative Study on Takaful Governance between Malaysia and Brunei Darussalam Nafisah Ruhana; Nur Haziyah Abdul Halim; Ledy Mahara Ginting; Sarah Amalina Azizul Rahman
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.4864

Abstract

The aim of this study is to compare takaful governance in Malaysia and Brunei since both countries known for their strong support of takaful. This is to highlight the impact of respective governance on the overall takaful industry in each country. Moreover, the objective of this study is to gain a comprehensive understanding of the governance practices of takaful operators in Malaysia and Brunei. The study will examine a number of important governance mechanisms in both countries and draw comparisons between the governance practices of takaful operators in Malaysia and Brunei. This study use qualitative and descriptive research method to examine and identify similarities and differences in takaful governance between Malaysia and Brunei Darussalam. This is to provide better understanding on how corporate governance for takaful operators influence the takaful operations in both countries. This paper will also emphasized on the key mechanisms of takaful governance and highlighting their duties and responsibilities. This study finds that Malaysia's guide to corporate governance for takaful operators is more fully developed due to its longer-established market. However, corporate governance for takaful operators in both countries is largely similar. Some aspects of Brunei's corporate governance were found to mirror Malaysia's practices
Analisis Pengaruh NPF, FDR, CAR, dan GCG terhadap Profitabilitas Bank Umum Syariah Sarah Salsabila; Ruhadi Ruhadi; Banter Laksana; Nafisah Ruhana
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3764

Abstract

This study aims to examine the effect of NPF, FDR, CAR and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 10 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2020 period. The independent variables used are NPF, FDR, CAR, and GCG which are proxied by the board of directors, independent board of commissioners, and sharia supervisory board. While the dependent variable used is return on assets (ROA). Testing this hypothesis uses a path diagram that is processed with WarpPLS version 8.0. The results of this study indicate that the NPF, FDR, CAR and the sharia supervisory board have significant effect on the profitability of Islamic commercial banks, while the independent board of directors and commissioners have no significant effect on the profitability of Islamic commercial banks.
Pengaruh Profitabilitas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Komparasi Sebelum dan Selama Pandemi Covid-19 Triastuty Wulandari; Leni Nur Pratiwi; Nafisah Ruhana; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3851

Abstract

The entry of Covid-19 has affected many corporate sectors, especially food and beverage companies. Good management skills are needed so that companies can face all economic conditions that affect the company's financial performance. The purpose of this study is to analyze the effect of profitability prorated by ROE, firm value prorated by SIZE, and capital structure prorated by DER on firm value before and during Covid-19. This research is a quantitative study with secondary data, the number of samples is 10 food and beverage companies with financial reports for 2016-2020, so that 60 observational data are obtained uses panel regression analysis method. The results of this study indicate that partially ROE has a significant positive effect on Tobin's Q, while SIZE and DER have no significant effect on Tobin's Q before Covid-19. Meanwhile, during the Covid-19 period, ROE had a significant positive effect and DER had a significant negative effect on Tobin's Q, while SIZE had no significant effect on Tobin's Q.
Pengaruh Literasi Keuangan Syariah Terhadap Perilaku Keuangan Pada Mahasiswa Politeknik Negeri Bandung (Studi Pada Mahasiswa Keuangan Syariah Politeknik Negeri Bandung) Nayla Sandra Aulia; Nafisah Ruhana; Noorsyah Adi Noeridha
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5500

Abstract

This study examines the impact of Islamic financial literacy on financial behavior among Islamic finance students at Politeknik Negeri Bandung. The variables analyzed include Islamic financial literacy (X) and financial behavior (Y). A quantitative descriptive approach was used, and data was collected through a questionnaire distributed via Google Forms. The sample consisted of 256 students from the Islamic Finance Study Program, with a calculated sample size of 156 using the Slovin formula and a 0.05 error rate. The relationship between the variables was analyzed using simple linear regression with SPSS software version 25. The findings reveal that the level of Islamic financial literacy among Politeknik Negeri Bandung students is relatively good, with an average score of 12.5 out of 19. Islamic financial literacy explains 5.6% of financial behavior, while the remaining 94.4% is influenced by other variables beyond the scope of this study. The data analysis resulted in a significance value of 0.002, indicating that Islamic financial literacy has a positive and significant impact on the financial behavior of Islamic Finance Study Program students at Politeknik Negeri Bandung. Keywords: Islamic financial literacy, Islamic financial behaviour
Pelatihan dan Pendampingan UMKM Desa Cigugurgirang, dalam Perhitungan Harga Pokok Produksi Sumiyati Sumiyati; Ita Susanti; Hastuti Hastuti; Mia Rosmiati; Nafisah Ruhana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Juli - September
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3778

Abstract

Desa Cigugurgirang, terletak di Kecamatan Parongpong, Kabupaten Bandung Barat, memiliki populasi sekitar 14.869 jiwa dengan mayoritas penduduknya sebagai petani. Pertumbuhan ekonominya selain dari sektor pertanian juga didukung oleh sektor UMKM. UMKM di desa ini menghadapi berbagai tantangan antara lain keterbatasan modal, kurangnya inovasi, dan penggunaan teknologi informasi yang terbatas dalam pemasaran produk, keterbatasan tersebut berpengaruh terhadap penentuan harga pokok penjualan produk. Berdasarkan penelitian dan observasi, beberapa masalah yang dihadapi UMKM Desa Cigugurgirang antara lain kekurangan tenaga kerja, kurangnya inovasi produk, pengemasan yang sederhana, keterbatasan penguasaan teknologi informasi, dan pemasaran yang masih mengandalkan metode tradisional. Untuk mengatasi permasalahan tersebut, program PkM ini dilaksanakan dalam beberapa kegiatan pendampingan terhadap UMKM. Kegiatan tersebut antara lain fokus pada pemberdayaan masyarakat melalui pendampingan UMKM dalam perhitungan harga pokok produksi. Pendampingan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan wirausahawan UMKM dalam menentukan harga pokok produk, membuat foto produk yang menarik, serta memasarkan produk melalui media sosial. Kegiatan PkM ini menghasilkan peningkatan kompetensi dan keterampilan wirausahawan UMKM, meningkatkan daya saing produk, serta memperluas pasar melalui pemasaran online. UMKM yang terlibat sebanyak 18 sampai 20 pelaku UMKM yang ada di Desa Cigugurgirang. Luaran dari program ini adalah  buku saku penentuan harga pokok produksi, artikel ilmiah, poster, dan video kegiatan. Materi pelatihan disusun dalam bentuk modul untuk memandu peserta selama pelatihan, dan peserta yang memenuhi kualifikasi akan menerima sertifikat.
Co-Authors Banter Laksana, Banter Hastuti Hastuti Ita Susanti Iwan Setiawan Ledy Mahara Ginting Leni Nur Pratiwi Mia Rosmiati Nayla Sandra Aulia Noorsyah Adi Noer Ridha Nur Haziyah Abdul Halim Rina Nurmalina Rosma Pakpahan, Rosma Ruhadi Ruhadi Sarah Amalina Azizul Rahman Sarah Salsabila SUMIYATI SUMIYATI Triastuty Wulandari Via Muthmainnah Luthfi