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All Journal Paradigma : Journal of Science, Religion and Culture Studies Minda Baharu BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Research of Accounting and Governance Research of Business and Management Research of Economics and Business Entrepreneurship and Community Development Research of Islamic Economics (RIE) Marketing and Business Strategy
Zhafiraah, Nazma Riska
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The Influence of Murabahah, Musyarakah, Mudharabah and Qardh on the Profitability of Islamic Commercial Banks Nurjanah, Feby; Budiantoro, Harry; Gunawan, Andri; Zhafiraah, Nazma Riska; Ningsih, Hestin Agus Tantri
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9962

Abstract

This research aims to determine how the effect of Murabahah, Musyarakah, Mudharabah and Qardh financing on profitability at Islamic Commercial Banks for the period 2017-2021. The research method used in this research is quantitative research method. The data collection method was carried out through documentation using secondary data taken from the financial statements of each Islamic commercial bank in 2017-2021. The sampling method used purposive sampling technique with the analysis technique used was multiple linear regression using the SPSS version 26 application. The results showed that none of the Murabahah variables had an effect on profitability. Musyarakah variable has a negative and significant effect on profitability. Meanwhile, Mudharabah and Qardh variables have a positive and significant effect on profitability. The managerial implication is that Murabahah as the type of financing most often used by Islamic banks provides a relatively stable fixed income because it uses the principle of a fixed margin agreed upon in advance. Musharakah involves joint capital participation between the bank and the customer, where the bank gets a share of the profits or bears the losses according to the agreement. The bank acts as the capital owner (shahibul maal) who hands over funds to the business manager (mudharib) and gets a share of the profits.
Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable Hasanah, Uswatun; Sari, Imelda; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.141

Abstract

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism Setyanto, Kurniadi; Fitri, Hadiati; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.158

Abstract

This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? Widiasalwa, Syadzwana; Asaari, Masagus; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.165

Abstract

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
The Effect of Convenience and Security on Satisfaction with Customer Interest as Mediator Shadiba Maharani, Eureka; Sekarsari, Meidiati; Zhafiraah, Nazma Riska
Research of Economics and Business Vol. 2 No. 1 (2024): MARCH 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v2i1.207

Abstract

This research was conducted to determine the influence of perceived convenience and security on customer interest in using BNI mobile banking with customer satisfaction as a mediator. The sampling technique used is nonprobability sampling (purposive sampling) with a customer population of the BNI Kelapa Gading branch with a sample size of 100 respondents. This research uses an associative approach using the Path Analysis method and is calculated. The results of this research show that perceived convenience has a positive effect on interest in using mobile banking, security has a positive effect on interest in using mobile banking, perception of convenience has no effect on customer satisfaction, security has no effect on customer satisfaction, and interest in using mobile banking has a positive effect on customer satisfaction and interest in using mobile banking do not mediate perceptions of convenience and security on customer satisfaction. The managerial implication of this research is improving user experience. This implication can be through streamlining processes and a better understanding of user needs. Improved system security to show that perceived security influences customer satisfaction and increased communication and education through marketing campaigns that focus on security features and convenience in mobile banking applications.
Stunting and Quality of Life: The nexus between Malnutrition, Community Empowerment and Economic Development Danapriatna, Nana; Ramadhan, M Fakhran; Putra, Purnama; Zhafiraah, Nazma Riska
Entrepreneurship and Community Development Vol. 1 No. 2 (2023): NOVEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v1i2.134

Abstract

The community service program was implemented to overcome the stunting problem in Lenggahsari Village, Bekasi Regency, West Java. Stunting due to malnutrition causes pollution to become a problem in this village. The government has taken serious steps with the national stunting prevention movement. The method used is socialization and training about stunting, which aims to change mindsets towards a clean and healthy environment, support zero new stunting, and improve the quality of life. The flow stages of implementing this service program include preparation, stunting socialization, and evaluation. The results of implementing the community service program are increasing knowledge and changing the local community's mindset regarding the dangers of stunting and reducing the stunting rate in Lenggahsari Village. The socialization of stunting prevention is a step in contributing to the government and the state in the economic growth and development of the country; stunting prevention is a long-term investment in the next generation.
Increasing Student Competency Through Catia V5 Software Training Sulistiyanto, Muchlis; Nurhidayah, Siti; Basri, Hasan; Khoiriyah, Ummi; Putrianika, Puput; Widyowati, Dian Desty; Zhafiraah, Nazma Riska
Entrepreneurship and Community Development Vol. 1 No. 2 (2023): NOVEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v1i2.135

Abstract

The current era demands that all aspects of engineering be carried out automatically, including creating technical drawings, which were previously done manually, now being replaced with drawings using CAD (Computer Aided Design) software, which offers automatic drawings. This problem impacts the industrial world, which requires skilled workers in the field of design. In the manufacturing industry, Catia V5 is widely used in product designs because it is faster and easier to use than paper and drawing tools. This Catia V5 Software training aims to improve students' 2D and 3D drawing abilities. This activity was done online in 6 meetings via the Zoom Meeting application. The impact of the success of this program is in the form of increasing students' knowledge and understanding of 2D and 3D sketching via Catia V5 and being able to operate the features of Catia V5.
Role of Consumer Satisfaction as a Mediating of Effect Halal Labels, Brand Image, and Price on Purchasing Decisions Abelmar, Ryan Farhan; Mansur, Amin; Karimullah, Karimullah; Zhafiraah, Nazma Riska
Research of Islamic Economics Vol. 1 No. 2 (2024): JANUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v1i2.171

Abstract

Consumers make judgments about what to buy by looking for, offering, assessing, and spending money on goods and services that they believe will meet their requirements. Purchasing decisions are to buy the brand they like from various available alternatives. Currently, business competition is very tight, especially in companies that produce products. Price perception is very important. The purpose of this study is to determine how price, brand perception, and halal labelling affect consumers' decisions to buy. consumer satisfaction as a mediating factor of Wardah cosmetic products. Research is designed as explanatory research. The study population was people who wore and had used cosmetics from Wardah, with 100 responders serving as the sample. The Partial Least Squared Structural Equation Modeling Method was used to gather data. The findings demonstrated that factors that mediated consumer pleasure in purchasing decisions were not halal labeling, brand image, or price. Purchase decisions are positively and significantly impacted by consumer satisfaction. Purchaser satisfaction can be a mediator that influences pricing for purchasing decisions, but kosher labels and brand image are not significant. Managerial implications of marketing and branding strategies such as halal label management, brand image development, and pricing strategies such as competitive pricing.
Do Consumer Lifestyle, Halal Labels, and Prices affect Purchasing Decisions? Delia, Desya; Hidayati, Rini; Marhamah, Siti; Zhafiraah, Nazma Riska
Research of Islamic Economics Vol. 1 No. 2 (2024): JANUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v1i2.172

Abstract

Lifestyles are increasingly modern, and the needs of consumers past and present are clearly different according to the lifestyle adopted by consumers. Currently, consumers follow developments in trends in all aspects of needs ranging from primary needs to secondary needs in accordance with the lifestyle they adopt, namely the halal lifestyle. This research aims to determine the influence of lifestyle, halal labels, and price on the purchasing decisions of Emina cosmetic products. The sampling technique used was Purposive Sampling. The number of respondents in this study was 100 respondents. Data collection was carried out using the Judgment Sampling method with a questionnaire instrument. The data analysis method used is multiple regression analysis, t-test (partial) coefficient of determination. The research results show that: 1) lifestyle has a positive and significant effect on purchasing decisions. 2) the halal label does not influence purchasing decisions. 3) price does not affect purchasing decisions. A managerial implication that may be relevant is lifestyle management. The company can conduct in-depth market research to understand the lifestyle of its target consumers and determine prices and a pricing strategy that suits the Emina cosmetics market segment, including considering consumer price sensitivity.
Pendampingan Pembuatan Laporan Keuangan UMKM Untuk Peningkatan Akses Modal Usaha Budiantoro, Harry; Santosa, Perdana Wahyu; Subing, Hesti Juni Tambuati; Zhafiraah, Nazma Riska; Ningsih, Hestin Agus Tantri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1297

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs mean businesses or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and assistance to MSME actors in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were successfully arranged neatly according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of financial management.
Co-Authors Abelmar, Ryan Farhan Anth, Dean Salomo Asaari, Masagus Budiantoro, Harry Delia, Desya Eindye Taufiq, Eindye Farawansyah, Nur Indah Fitri, Hadiati Gunawan, Andri Hasan Basri Imelda Sari Karimullah Karimullah Khoiriyah, Ummi Mansur, Amin Muhammad Ramadhan Nana Danapriatna Ningsih, Hestin Agus Tantri Nurjanah, Feby Oktavia, Dinda Perdana Wahyu Santosa Purnama Putra, Purnama Putrianika, Puput Ramadhan, M Fakhran Rini Hidayati Sekarsari, Meidiati Setyanto, Kurniadi Shadiba Maharani, Eureka Siti Marhamah, Siti Siti Nurhidayah Sovi Ismawati Rahayu, Sovi Ismawati Subing, Hesti Juni Tambuati Sulistiyanto, Muchlis Uswatun Hasanah Widiasalwa, Syadzwana Widyowati, Dian Desty Zainal Zawir Simon, Zainal Zawir