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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan Sains: Jurnal Manajemen dan Bisnis Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Al-Qardh Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Communication and Society International Journal of Business Economics (IJBE) Community Development Journal: Jurnal Pengabdian Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT El-kahfi : Journal of Islamic economics BEMAS: Jurnal Bermasyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Journal of Tourism Sustainability Jurnal Pengabdian Masyarakat Akademisi Jurnal Pengabdian Masyarakat Toba: Journal of Tourism, Hospitality, and Destination International Journal of Applied Business and International Management Journal of International Conference Proceedings SWARNA International Journal of Entrepreneurship and Business Management Asean International Journal of Business Journal of Business Studies and Management Review SWARNA: Jurnal Pengabdian Kepada Masyarakat IEB: Journal of Islamic Economics and Business Bersama : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat International Journal of Islamic Finance (IJIF)
Africano, Fernando
Politeknik Negeri Sriwijaya
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Financing Mediation on the Effect of Firm Size and Capital Adequatiacy on the Profitability Desiana, Lidia; Africano, Fernando
Jurnal Aplikasi Manajemen dan Bisnis Vol. 4 No. 1 (2023): Jurnal Aplikasi Manajemen dan Bisnis Oktober 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10377846

Abstract

This research aims to find out how financing mediation Effects firm size and capital adequacy on profitability in Sharia Commercial Banks for the 2016-2020 period. The population is 14 Sharia Commercial Banks with a sample of 7 BUS. The conclusion is that firm size has a negative and significant effect on financing. Meanwhile, Capital Adequacy does not affect Financing. The firm size does not affect profitability. And Capital Adequacy has a positive and significant effect on Profitability. Financing has a positive and significant effect on profitability. Apart from that, Financing can mediate the Effect of Firm size on Profitability, and Financing can mediate the Effect of Capital Adequacy on Profitability.
DOES MANAGEMENT OF PRODUCTIVE ZAKAT AFFECT ON MUSTAHIQ EMPOWERMENT IN BAZNAS SOUTH SUMATRA? Adawiyah, Romadona; Akbar, Dinnul Alfian; Africano, Fernando
Nurani Vol 20 No 1 (2020): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v20i1.5417

Abstract

This research aims to discover the influence of management of productive zakat on the mustahiq in the BAZNAS South Sumatra province, Indonesia. Data collection method used in this research utilized questionnaire in likert scale. Wherein all of 30 residents (population) are being used as sample (census technique). The F test, t test and the coefficient determinan (R2) showed that management of productive zakat has a positive and significant impact on mustahiq empowerment in (BAZNAS) south sumatra province Keyword: the management of productive zakat, empowerment of mustahiq.
QUALITY AUDIT MEDIATION ON TENURE AUDIT AND FIRM SIZE OF DELAY AUDIT IN ISLAMIC COMMERCIAL BANKS Africano, Fernando; Dewantara, Billy; Nugraha, Yoga Aji; Burhan, Abi
Journal Of Islamic Ekonomic and Business Vol 2 No 1 (2023): IEB: Journal of Islamic Economics and Busines
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v2i1.16949

Abstract

This study aims to determine the effect on tenure audit and Firm Size of delay audit mediated by quality audit in Islamic commercial banks for 2015-2019. The population includes up to 14 Islamic Commercial Banks and spans the years 2015–2019. 13 banks were included in the research sample, which was selected using a purposive sampling technique and a few criteria. Path Analysis using IBM SPSS is used for data analysis in research. The results of this study indicate that tenure audit and firm size have no direct effect on delay audit. Meanwhile, quality audit directly affects delayed audit. Tenure audit and Firm Size affect the quality of audit. Quality audit in this study can mediate full mediation of the relationship between tenure audit with delayed audit, and Firm Size with delayed audit.
The mediation role of trust on the effect of commitment to religiosity and marketing communication on customer loyalty of islamic banks Fadila, Dewi; Lupikawaty, Marieska; Africano, Fernando
International Journal of Communication and Society Vol 4, No 1 (2022): June 2022
Publisher : Association for Scientific Computing Electrical and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/ijcs.v4i1.479

Abstract

very important to create customer trust and loyalty. With a high commitment to religiosity and marketing communication, it can maintain loyalty because of customer trust in Islamic banks. The purpose of this study was to determine the effect of commitment to religiosity and marketing communication on the loyalty of Islamic bank customers with trust as a mediating variable. This research is a quantitative research. Data collection was carried out using a survey to research respondents, namely customers of Islamic banks in the city of Palembang. In this study, the Slovin formula was used for sampling with stratified random sampling, this is because the authors distributed questionnaires only in one period of time so that each element/member of the population did not have the same opportunity to be selected as samples. The sample in this study were 400 samples. The data analysis technique in this study uses SEM (Structural Equation Modeling) analysis which is operated through the AMOS program. Research shows that commitment to religiosity and marketing communication has an effect on trust. Commitment to religiosity, marketing communication and trust affect customer loyalty. Trust mediates the effect of religious commitment and marketing communication on customer loyalty.
Social Responsibility Disclosures: Links to Financial Violations and Performance Africano, Fernando; Desiana, Lidia; Sakti, Ilham Prawidi
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1895

Abstract

General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance, and environmental impacts remains underexplored. Aims and Methods: The study aims to analyze how these factors collectively influence CSR disclosure. Using secondary data from the Financial Services Authority and the IDX, a quantitative approach is applied with path analysis conducted via SPSS software. Results: Financial pressure significantly affects compliance with financial regulations. Firm size impacts environmental outcomes, which, in turn, along with firm size, drive CSR disclosure. Environmental impact mediates the relationship between firm size and CSR disclosure. Novelty: This study uniquely identifies the mediating roles of financial performance and environmental impact in the relationships among financial pressure, regulatory violations, firm size, and CSR disclosure. Implications: CSR embodies an organization's responsibility to address the societal and environmental effects of its activities, advocating ethical, transparent practices that foster sustainable development and community well-being.
The Effect Of Perceived Usefulness and Perceived Convenience on Customer Decision in Using BSI Mobile Shalihah, Bunga Mar'atush; Lidia Desiana; Fernando Africano
International Journal of Islamic Finance Vol. 2 No. 1 (2024): May 2024
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v2i1.2204

Abstract

Customer decisions are very important for a bank, meaning that a bank must maintain a good reputation in order to create a positive perception for society and customers. Mobile banking is one of the services provided by banking companies to make it easier for customers to make transactions. In using mobile banking, of course it is based on the customer's perception of a service, therefore there are several things that are measured in determining the customer decision, namely perceived usefulness and perceived convenience. This study aims to determine the effect of perceived usefulness and perceived convenience on customer decisions in using BSI Mobile. Collection of customer questionnaires measured using a Likert scale is a data collection method in this study. The population of customers who use BSI Mobile in this study is 6,701 people with the characteristics of active customers who use BSI Mobile in their daily transactions, and the number of samples in this study is 100 people who are determined from the sampling technique, namely purposive sampling. The results obtained using the t test (partial) show that perceived usefulness and perceived convenience have a positive and significant effect on customer decisions in using BSI Mobile.
The Role of Entrepreneurial Mental Innovation and Local Wisdom on Organizational Resilience Africano, et Al. , Fernando
International Journal of Entrepreneurship and Business  Management Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v2i1.526

Abstract

Purpose: This study aims to determine the relationship between entrepreneurial mentality and local wisdom on organizational resilience with the variable innovation as a medium for this relationship. This research was conducted on Nusantara UMKM in Palembang City.Methodology/approaches: The approach to be used in this study is a quantitative research method. This study develops a path analysis model to test the hypotheses that have been developed. The population in this study were 300 entrepreneurs from UMKM Nusantara in Palembang City. The sample used in this study were 61 entrepreneurs.Findings:The results of the study show that product innovation, local wisdom and entrepreneurial mentality have a positive and significant effect on organizational resilience. Local wisdom and entrepreneurial mentality have a positive and significant effect on product innovation. Product innovation mediates the influence of entrepreneurial mentality and local wisdom on organizational resilience Novelty/value:In this study in the context of SMEs, innovation behavior is a variable that is quite important, especially in dealing with the complexity and dynamics that occur in the world of SMEs. This result also underlines that the relationship between these variables can also occur possibly because the education of the respondents is high enough so that it can help the cognitive of the respondents in making an innovation to support their businesses and in the end they are able to survive even in an uncertain environment.
Peningkatan Produksi Kompos Melalui Komposter Anaerob dan Manajemen Keuangan untuk Pengolahan Sampah Pangan Berkelanjutan Putri Manurung, Nancy Eka; Africano, Fernando; Wardhani, Dyah Utari Yusa; Nurfathiyyah, Kayla Alifah; Irianti, Imelsya
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2665

Abstract

The Community Service Program (PKM) aims to empower Qur’anic Farm Indonesia through an innovative approach to converting food waste into compost, emphasizing social and environmental values. This program was designed to address two main challenges: slow compost production due to reliance on conventional aerobic methods, which take up to three months, and the absence of a proper financial recording system for profitability analysis. Technological solutions were introduced through the implementation of waste shredding machines and anaerobic digesters as Appropriate Technology (TTG), which reduce raw material size and significantly shorten decomposition time. On the management side, financial training focused on preparing transparent and easily understandable simple reports. The program was carried out through systematic stages using discussion and Participatory Action Research (PAR) methods, includin: field surveys, preparation, socialization, training, implementation of TTG, mentoring, evaluation, and sustainability strategies. Key outcomes included increased participant knowledge about anaerobic composting, enhanced compost production capacity through higher harvesting frequency, and the establishment of a basic accounting system to support financial decision-making. The long-term impacts encompass the creation of a sustainable enterprise both economically through increased profits and socially through contributions to orphan education and local food waste reduction. This program not only boosts production efficiency but also builds a foundation for healthy and independent business governance.
Tourist Loyalty Model in Local Culinary Selection in the Era of the Covid 19 Pandemic in Palembang City Setiawan, Heri; Rini; Bustan, Jusmawi; Maretha, Fetty; Africano, Fernando
Asean International Journal of Business Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.304 KB) | DOI: 10.54099/aijb.v1i2.99

Abstract

Purpose –Local food and tourism are the main components that determine tourist behavior. Key attributes of local food such as taste, quality, appearance, environment and employee behavior may vary from country to country. Local food plays an important role in determining the overall tourist experience of the destination.The purpose of this research is to develop a conceptual model to determine the loyalty of tourists in choosing local culinary. Methodology/approach –The population of this research is tourists who come to culinary tourism destinations in Palembang City at the time the survey was conducted. Convenience sampling method was used to determine the research sample. The sample in this study were 168 respondents. On researchdata analysis technique using SEM AMOS. Findings –This study explains that the quality of personal interaction and service quality have a positive and significant effect on tourist satisfaction. Tourist satisfaction has a positive and significant effect on tourist loyalty. Novelty/value –BBased on a review of various literatures related to this study, there has been no research in the field of tourism marketing that integrates the concepts of food quality, personal interaction quality, environmental quality, perceived value and service quality that were developed together to measure tourist satisfaction and the concept of tourist satisfaction. to measure tourist loyalty.
Business Development Through The Application Of Financial Technology (Digital Payment) In MSMEs Ummasyroh, Ummasyroh; Astarina, Yesita; Riana, Dwi; Muharramah, Ulfah; Africano, Fernando
Asean International Journal of Business Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i2.997

Abstract

Purpose – This research aims to initiate digital transformation in MSMEs under the guidance of Rumah BUMN South Sumatra by implementing a digital payment system using QRIS. Methodology/approach – This research was carried out using a quantitative descriptive approach, which aims to see the application of fintech through digital payments as an effort to develop MSME businesses. The population in this study was 20 MSMEs assisted by Rumah BUMN South Sumatra, while the sampling technique used the census method, namely the entire population, was used as the research sample. The analysis method in this research uses path analysis with consumer interest as an intervening variable, data processing uses the help of the SEM PLS program 3.0. Findings – The results obtained that financial technology has a significant effect on consumer interest, financial technology has a significant effect on MSME business development, and consumer interest has a significant relationship with MSME business development with a positive correlation.
Co-Authors AA Sudharmawan, AA Aang Junifer Abda Abda Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Anindya yona Apandi, Khairul Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Debby Fifiyanti Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak, Ebtaria Elvia Zahara Erie Febrian Evelina Evelina Fayadhilah, Muhammad Apta Febriana Feby Febriantoko, Jovan Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Habsah Binti Haji Mohamad Sabli Hendra Sastrawinata Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Maivi Kusnandar Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana MISMIWATI, MISMIWATI MISMIWATI Mohammad Fardillah bin Wahi Muhamad Rahman Bayumi Muhammad Amri Yahya Muhammad Riska Maulana Muhammad Riska Maulana Muharramah, Ulfah Munparidi Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurvia Nathasya Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Pratami, Viekhen Irza Purnamasari, Keti Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Rosita Rosita Sakti, Ilham Prawidi Salsabila nirisna Sandy kurniawan Sari Lestari Zainal Ridho Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin Syamsiar, Syamsiar Tanjung, Muhammad Al Chapis Abdilla Tegar Arifin Prasetyo Titin Hartini Ummasyroh Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yuyus Suryana Zamheri, Ahmad