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All Journal JURNAL ECONOMIA Trikonomika: Jurnal Ekonomi Akuisisi : Jurnal Akuntansi JURNAL AKUNIDA Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Kartika Wijayakusuma Jurnal Ilmu Multidisplin
Hanim, Wasifah
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Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Industri Makanan dan Minuman Astuti, Thesa Puji; Hanim, Wasifah; Sugihyanto, Toto
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1151

Abstract

Price to Book Value is very important for the company because a healthy company will produce a good image for the company both internally and externally. The purpose of this study aims to determine the effect of Company Growth, Price Earning Ratio, Leverage, Profitability on Price to Book Value The research object is all manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange, the analysis period is 2019. The number of companies is 34, consisting of 26 (twenty six) food companies and 8 (eight) beverage companies, all as samples study. The method used is multiple linear regression using Cross Section data. Based on the results of the analysis concluded that the company's growth, leverage, profitability have a positive and significant effect on firm value. Means the increasing growth of the company, Leverage, Profitability will increase the value of the company. While the Price Earning Ratio is not significant to the value of the company.
Determination Analysis of Leading Commodity in the Melonguane National Border Strategic Area (NBSA) Hanim, Wasifah; Prasca, Hafni Adinda; Pertiwi, Widhi Netraning; Yudawisastra, Helin Garlinia; Sugiartiningsih, Sugiartiningsih
Jurnal Economia Vol. 19 No. 1 (2023): April 2023
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v19i1.51388

Abstract

Border areas are the gateway for a country;generally, it is an underdeveloped area. This study aims to develop the economy based on only commodities in the National Strategic Activity Center (NSA) Melongguane, Kepulauan Talaud Regency, North Sulawesi Province. This study uses qualitative and quantitative approaches. The qualitative approach is based on the policy formulation of the North Sulawesi Provincial government and the Kepulauan Talaud Regency, namely the Regional Spatial Planning (RTRW) document. While the quantitative method with the Location Quotient  (LQ) analysis. Based on the North Sulawesi Provincial Spatial Planning (RTRW) document shows that the leading commodities at the Melongguane National Strategic Activity Center (NSA) are Nutmeg, Coconut, Clove, and Tuna-Skipjack-cob. The Location Quotient  (LQ) analysis shows that the sub-districts with potential nutmeg commodities are Kabaruan and Damau sub-districts. At the same time, the potential locations for developing Tuna-Skipjack-cob are Nanusa and Miangas Districts.
Analisis Kepuasan Mustahik Terhadap Pelayanan Badan Zakat Nasional (BAZNAS) Kota Bandung Mustikasari, Molly; Hanim, Wasifah; Mardiana, Siti; Haryadi, Yudi; Nurrahman, Arif; Chandra Kirana, Linlin; Zidane Shafwan, Ali
Jurnal Ilmu Multidisiplin Vol. 2 No. 2 (2023): Jurnal Ilmu Multidisplin (Juli-September 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v2i2.314

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran kualitas pelayanan BAZNAS Kota Bandung persepsi Mustahik. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Teknik sampling yang digunakan adalah purposive sampling, dengan sampel sebanyak 404 responden. Metode analisis yang digunakan, yaitu Metode Pengukuran Indeks Kepuasan Pelayanan Publik dan Service Quality (SERVQUAL). Hasil Perhitungan Indeks Kualitas Pelayanan BAZNAS Kota Bandung berdasarkan persepsi Mustahik sebesar 85,61 sesuai PERMENPAN No 14 2017 angka tersebut berada pada posisi “Sangat Baik”. Secara umum Mustahik menilai pelayanan BAZNAS Kota Bandung dalam mengelola dan mendistribusikan dianggap cukup memuaskan. Indeks kepuasan Mustahik terhadap BAZNAS Kota Bandung “Sangat Baik”. Hampir semua indikator pengukuran kepuasan mustahik mendapat skor di atas 4,00 atau baik sekali. Skor tertinggi untuk elemen kepuasan mustahik dicapai oleh indikator A3 dari jaminan (assurance) sebesar 4,43 atau sangat baik. Hanya satu indikator yang mendapat nilai di bawah 4,00 yaitu pada tampilan fisik (tangibility) yaitu sebesar 3,98 atau baik dari skala 5.
Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud Nadianti, Nurul; Bagianto, Agus; Hanim, Wasifah
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2472

Abstract

FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud. The independent variables in this study consist of pressure, opportunity, rationalization, and capability. While the dependent variable in this study is financial statement fraud proxied by the Beneish m-score. The object of the study is Transportation & Logistic companies in Indonesia in 2019-2023 and listed on the IDX, using purposive sampling techniques obtained 37 companies. The data analysis method used is logistic regression analysis. The results of the study stated that pressure and opportunity did not affect financial statement fraud, while rationalization and capability had a positive effect on financial statement fraud
Increasing The Capacity of Posyandu Cadres in Implementing Posyandu Activities in Bunijaya, Jatisari Village, Kutawaringin District, Bandung Regency Setiawati, Yanti; Hanim, Wasifah
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2023): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v6i2.3369

Abstract

The role of posyandu cadres in increasing awareness and understanding of mothers and toddlers on the importance of posyandu activities is enormous, especially in monitoring and growing toddlers and pregnant/breastfeeding women. One of the problems faced by Posyandu cadres in Kampung Bunijaya Rw.11 Jatisari Village, Kutawaringin District, is a lack of understanding in determining whether children are experiencing good nutrition or malnutrition and procedures for providing posyandu activities because these cadres are new cadre members. This activity aims to improve the quality of Posyandu services. The method used in this activity is socialization by providing counseling and assistance in the service of Posyandu activities. Providing counseling on preparing additional food menus to improve toddler nutrition will offer new insights into monitoring child growth and development through KMS and assist in carrying out posyandu activities that are orderly and regular. The result of this activity is an increase in the capacity of cadres to provide posyandu activities to the community and increasing the role of the posyandu as the spearhead of more optimal monitoring of maternal and child health.
THE INFLUENCE OF GREEN PRODUCTS ON GREEN MARKETING AND SUSTAINABLE TOURISM Yudawisastra, Helin; Hapsari, Ayuningtyas; Purliantoro, Dwi; Qamri, Ghulam; Hanim, Wasifah
TRIKONOMIKA Vol 24 No 1 (2025): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v24i1.21200

Abstract

Sustainable tourism is becoming an important priority in the development of tourist destinations, which are facing environmental challenges. This research aimed to explore the influence of green products on sustainable tourism in the Bandung tourist area, where green marketing serves as a moderating factor. Quantitative methods combined with descriptive verification were used to survey several tourist attractions that have implemented the concept of green tourism. The respondents comprised 210 visitors and the multivariate data analysis method was factor analysis with covariance-based SEM-PLS using SmartPLS. The results show that green products independently influence sustainable tourism from green marketing as a moderating variable. Green products influence the ability of tourist attractions in the Bandung area to continue operating because the local community has the knowledge and cares for this industry. As a result, this understanding will increase trust in tourism sector for both tourist and companies offering the services.
IMPLEMENTASI AKUNTANSI ZAKAT PSAK 409 MENUJU AKUNTABILITAS PENGELOLAAN ZAKAT: STUDI KASUS LAZISMU KANTOR WILAYAH JAWA BARAT Azizah, Siti Nur; Hanim, Wasifah; Kodariah, Siti
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i2.19815

Abstract

LazisMu senantiasa memproduksi program-program pendayagunaan yang mampu menjawab tantangan perubahan dan masalah sosial masyarakat termasuk penanggulangan kemiskinan, untuk meningkatkan kesejahteraan masyarakat dengan cara memastikan pengelolaan dana zakat, infak sedekah dilakukan dengan baik sesuai dengan standar PSAK 409 yang sangat penting bagi organisasi nirlaba seperti LazisMu. Dengan implementasi akuntansi zakat PSAK 409 yang baik dapat memastikan akuntabilitas, transparansi dan kepatuhan hukum. Oleh karena itu, penelitian ini bertujuan untuk menilai kesesuaian laporan keuangan yang disajikan oleh LazisMu Jawa Barat. Metode yang digunakan adalah metode deskriptif kualitatif. Data diperoleh berdasarkan data primer dan data sekunder, data primer dengan melakukan wawancara dan observasi. Data sekunder melalui laporan keuangan Kantor Wilayah LazisMu Jawa Barat periode 31 Desember 2023. Adapun komponen laporan keuangan yang diteliti di antaranya pengakuan dan pengukuran awal, pengukuran selanjutnya, penghentian pengakuan, penyajian dan pengungkapan. Akuntabilitas laporan keuangan di Kantor Wilayah LazisMu Jawa Barat adalah lembaga tersebut telah menerapkan sebagian besar kesesuaian implementasi akuntansi berdasarkan akuntansi zakat PSAK 409, namun pada komponen aset kelolaan LazisMu Jawa Barat masih belum mengimplementasikan PSAK 409.
Meningkatkan Kemampuan Baca Anak-anak Melalui Pengembangan Taman Baca di Dusun Sukabarang, Desa Naluk, Kabupaten Sumedang Nursyifa, Kania Aulia; Nawawi, Faqih Yunus; Zaelani, Muhammad Rizal; Ramadhan, Rafi Fito; Jingga K B, Hannasah; Wirdatama, Pramudita Hera; Aulia, Lutfi Vanisa; Cikal B, Putri Leonita; Koswara, Risha Rahma; Putri, Yasha Azzhiya; Hanim, Wasifah
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.1078

Abstract

Rendahnya kemampuan membaca anak-anak di Dusun Sukabarang, Desa Naluk, menjadi permasalahan serius yang berdampak pada perkembangan pendidikan dan kualitas sumber daya manusia di masa depan. Berdasarkan kondisi awal, sekitar 40% anak di dusun tersebut belum memiliki kemampuan membaca yang memadai. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan baca anak-anak melalui pengembangan taman baca sebagai sarana literasi yang edukatif dan berkelanjutan. Metode pelaksanaan menggunakan pendekatan partisipatif dan edukatif, yang melibatkan penyediaan fasilitas taman baca, koleksi buku bacaan dan buku cerita, pendampingan belajar oleh tim pengajar, serta dukungan aktif dari masyarakat setempat. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada kemampuan literasi anak-anak, ditandai dengan kemampuan mengenal huruf dan mengeja bagi anak yang sebelumnya belum bisa membaca, serta peningkatan kemampuan memahami bacaan dan mengekspresikan gagasan dalam bentuk narasi imajinatif bagi anak yang telah mampu membaca. Pengembangan taman baca ini terbukti efektif sebagai upaya peningkatan kemampuan baca anak-anak dan berpotensi menjadi aset literasi berkelanjutan bagi generasi di Dusun Sukabarang.
Co-Authors Agus Bagianto, Agus Astuti, Thesa Puji Aulia, Lutfi Vanisa Ayuningtyas Hapsari, Ayuningtyas Chandra Kirana, Linlin Cikal B, Putri Leonita Dwi Purliantoro Haryadi, Yudi Jingga K B, Hannasah Kodariah, Siti Koswara, Risha Rahma Mustikasari, Molly Nadianti, Nurul Nawawi, Faqih Yunus Nurrahman, Arif Nursyifa, Kania Aulia Pertiwi, Widhi Netraning Prasca, Hafni Adinda Putri, Yasha Azzhiya Qamri, Ghulam Ramadhan, Rafi Fito Setiawati, Yanti Siti Mardiana Siti Nur Azizah, Siti Nur Sugiartiningsih, Sugiartiningsih Sugihyanto, Toto Wirdatama, Pramudita Hera Yudawisastra, Helin Yudawisastra, Helin Garlinia Zaelani, Muhammad Rizal Zidane Shafwan, Ali