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All Journal Journal of Accounting Science Surya Abdimas PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Academia Open Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium West Science Interdisciplinary Studies Abdimas Mandalika West Science Interdisciplinary Studies Journal of Economics and Economic Policy International Journal of Business, Law and Political Science
Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pemberdayaan UMKM “Dhe Irma” Guna Meningkatkan Efisiensi Produksi dan Aspek Keuangan melalui Pengabdian Masyarakat: Empowerment of Dhe Irma's MSMEs to Increase Production Efficiency and Financial Management through Community Service Nirwana, Nihlatul Qudus Sukma; Wulandari, Indah Apriliana Sari; Hermawan, Sigit; Arista, Sintha Wahyu; Sari, Nilam
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 7 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i7.9543

Abstract

Productive MSMEs can have great potential to progress, mainly if they are well managed. This Community Service (Abdimas) program aims to empower the Dhe Irma MSME to increase production efficiency and financial management. Achieving Sustainable Development Goals (SDGs) No. 8, or "Decent Work and Economic Growth," encourages sustainable, inclusive, and productive economic growth and creates decent and productive jobs for all. The main problems faced by this MSME are the lack of understanding of financial recording and limitations in optimizing the production process, which impact business competitiveness. To overcome these problems, this program is carried out through mentoring methods, training, and providing more efficient production tools. This activity includes training in calculating HPP and optimizing the use of production tools. The implementation method in this community service is planning, implementation, and evaluation by the community service team. The results of this program show an increase in efficiency in the production process and a more structured financial recording system. Before this assistance, Pawon Dhe Irma MSME did not have financial reports, and HPP was not calculated in the sale of its products. However, after this assistance, Dhe Irma MSME has a better understanding of financial management, can make financial reports, can calculate HPP, and can increase its production capacity, which ultimately can strengthen business competitiveness in the market.
Financial Literacy And Investment Interest In Islamic Students: Literasi Keuangan dan Minat Berinvestasi pada Mahasiswa Islam Maulidiyah , Eva Dwi; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Islamic Studies Vol. 13 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i1.1810

Abstract

Background: The development of Islamic capital markets has increased interest among students to invest, yet their understanding of financial literacy remains limited. Specific Background: Previous studies focused mainly on conventional literacy, while this research emphasizes Islamic financial literacy among students. Knowledge Gap: There is a lack of empirical data linking Islamic financial literacy with students’ investment interest. Aims: This study aims to identify the level of Islamic financial literacy and its relationship with students’ investment interest. Results: Findings indicate that students with higher literacy levels demonstrate stronger interest and better investment behavior aligned with sharia principles. Novelty: This study integrates financial education and Islamic values as an approach to strengthening students’ economic awareness. Implications: The results suggest that universities should enhance Islamic financial literacy through curriculum integration and practical exposure to sharia-compliant financial activities. Highlights:• Islamic financial literacy enhances students’ investment awareness• Integration of Islamic values in financial learning• Educational implication for Islamic higher education Keywords: Islamic financial Literacy, Investment Interest, Students, Sharia Education, Islamic Economics
Determinants of Company Value: Evidence from Indonesia's Basic and Chemical Industries: Determinan Nilai Perusahaan: Bukti dari Sektor Industri Dasar dan Kimia Indonesia Melawati , Hana Oktavia; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1348

Abstract

General Background: The global economy is highly interconnected, emphasizing the strategic role of the Basic Industry and Chemicals sector on the Indonesian Stock Exchange (IDX). Specific Background: Firm Value is a crucial indicator for investors, commonly influenced by internal factors such as profitability, firm size, firm growth, and capital structure. Knowledge Gap: Prior research often investigated these financial variables separately or across broad sectors, failing to capture the specific and volatile dynamics of the capital-intensive Basic Industry and Chemicals sector. Aims: This study aims to analyze the simultaneous effect of Profitability, Firm Size, Firm Growth, and Capital Structure on Firm Value within companies listed in this specific sector on the IDX from 2018–2020. Results: Employing a quantitative approach with t-tests, the findings confirm that Profitability, Firm Size, Firm Growth, and Capital Structure all demonstrate a statistically significant relationship with Firm Value. Novelty: By focusing exclusively on this under-researched sector and integrating the four key determinants, this research offers a more contextual and comprehensive analytical approach. Implications: The results underscore the critical need for robust financial and operational strategies, especially concerning optimal capital structure, to maintain high firm valuation and attract continuous investment in the industry. Highlights: Profitability, Firm Size, Firm Growth, and Capital Structure all significantly determine firm valuation. The study focuses exclusively on the unique dynamics of the Basic Industry and Chemicals sector. Improper capital structure management can lead to reduced investor confidence and lower firm value. Keywords: Profitability, Firm Size, Firm Growth, Capital Structure, Firm Value
Edukasi Kemandirian Ekonomi Perempuan Sebagai Basis Dakwah Aisyiyah Handayani, Puspita; Purwanti, Yanik; Nirwana, Nihlatul Qudus Sukma
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Kemandirian ekonomi perempuan merupakan hal terpenting dalam bangunan masyarakat paling kecil, yakni keluarga. Sebab yang pertama merasakan dampak krisis ekonomi bangsa, pemutusan kerja suami, dan kemiskinan adalah perempuan. Disinilah kemandirian ekonomi perempuan dibutuhkan, selain mereka sebagai penyelesai tugas domestik, perempuan juga bekerja keras untuk memenuhi kebutuhan keluarga. Universitass Muhammadiyah Sidoarjo dalam program pengabdian masyarakat berbasis Al—Islam dan Kemuhammadiyahan bermitra dengan Pimpinan Ranting Aisyiyah Penatarsewu Cabang Tanggulangin Kabupaten Sidoarjo. Aisyiyah sebagai Organisasi Perempuan Muhammadiyah memiliki tugas dan kewajiban untuk beramar ma’ruf nahi munkar menghasilkan kiprah konstruktif dalam kehidupan, salah satunya dengan edukasi dan pendampingan ekonomi perempuan melalui produk dan pemasaran hasil olahan ikan menjadi program unggulan persyarikatan. Olahan ikan yang dilakukan ibu Aisyiyah merupakan sisa ikan dari hasil tangkapan ikan yang melimpah, atau ikan tangkapan yang tidak dijual mentah, sehingga perlu untuk diolah menjadi produk-produk uang sehat dan memiliki nilai ekonomis. Pendampingan ini dilakukan saat pelaksanaan pengajian rutin Aisyiyah, yang biasa diisi materi keagamaan saja, maka diselingi dengan materi-materi ekonomi, kesehatan, dan lain-lain, sehingga adanya Dakwah Aisyiyah yang berkemajuan.
BUSINESS RISK, FINANCIAL RISK AND STOCK PRICE ON THE VALUE OF CONVENTIONAL BANKING SUBSECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE (IDX) Amanda, Silvia; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.58

Abstract

Objective: The purpose of this study we present a case study to determine the Effect of Business Risk, Financial Risk and Stock Price on Firm Value on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with a research sample of 34 companies that meet the criteria using purposive sampling technique. The analytical tool used is secondary data in the form of financial statements, data collection in the form of descriptive statistical tests and classical assumption tests. Testing with Statistical Package for the Social Sciences (SPSS). Results: The results of the hypothesis in the research that has been done show that business risk, financial risk and stock price have an influence on the value of the company. Novelty: This means that company value is able to strengthen the relationship between business risk, financial risk and stock price.
THE INFLUENCE OF DIGITAL MARKETING AND THE USE OF E-MONEY ON THE SALES VOLUME OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) IN THE FASHION SECTOR (EMPIRICAL STUDY OF MSMES IN SIDOARJO DISTRICT) Mulyanti , Sasa; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 3 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i3.65

Abstract

This study aims to determine the Influence of Digital Marketing and the Use of E-Money on the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector (Empirical Study on MSMEs in Sidoarjo District). This study uses a quantitative method with primary data as a data source. The population in this study is fashion MSMEs in Sidoarjo in 2023. The method used in determining this sample is using the Random sampling method. The number of samples used in this study was 39 respondents. The data analysis technique used in this study was SPSS Version 27. The results of this study indicate that Digital Marketing Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City. The Use of E-Money Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City.
THE EFFECT OF INVESTMENT DECISIONS, CAPITAL INTENSITY, POLLITICAL CONNECTION AND CAPITAL STRUCTURE ON FIRM VALUE IN PUBLIC STATE-OWNED COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Sri Handayani; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.69

Abstract

Objective: This study aims to determine the Influence of Investment Decisions, Capital Intensity, Political Connection and Capital Structure on Company Value in State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022. Method: This research is a type of quantitative research. The sampling method used is the purposive sampling method. The number of companies sampled in this study is 23 State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS version 27 data processing tools. Results: The results of this study indicate that Investment Decisions Affect Company Value. Capital Intensity Affects Firm Value. Political Connection Affects Firm Value. Capital Structure Affects Firm Value. Novelty: This study provides new insights by simultaneously examining the effect of Investment Decisions, Capital Intensity, Political Connection, and Capital Structure on Company Value specifically in State-Owned Enterprises listed on the Indonesia Stock Exchange during the 2019–2022 period, which has not been comprehensively explored in previous studies.
Learning Interest and Spiritual Intelligence in Sharia Accounting Learning Outcomes: Minat Belajar dan Kecerdasan Spiritual dalam Hasil Belajar Akuntansi Syariah Dioventa, Ambar; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1245

Abstract

Background: Educational factors such as learning interest and spiritual intelligence are vital for academic performance. Specific Background: Understanding their impact within sharia accounting courses is crucial for improving student outcomes. Knowledge Gap: Few studies have examined the interplay of learning interest, spiritual intelligence, and motivation in this specific context. Aims: This research investigates the relationships among these factors and their effects on learning outcomes in sharia accounting courses. Results: A quantitative analysis involving 152 undergraduate accounting students revealed that both learning interest and spiritual intelligence positively influence learning outcomes. Furthermore, motivation moderates these relationships effectively. Novelty: This study offers new insights into how psychological factors interact to affect student performance in sharia accounting. Implications: Findings indicate that enhancing learning interest and spiritual intelligence can improve educational outcomes, with motivation as a critical moderator, thus guiding educators in developing effective teaching strategies. Highlights : Learning interest significantly enhances academic performance in sharia accounting. Spiritual intelligence contributes positively to learning outcomes in the course. Motivation serves as a crucial moderator between learning factors and student success. Keywords: Learning Interest, Spiritual Intelligence, Learning Outcomes, Motivation, Sharia Accounting
Peningkatan Kapasitas Keuangan UMKM Melalui Digitalisasi dan Pendekatan Laporan Keuangan Sederhana Untuk Keberlanjutan Bisnis Prapanca, Detak; Nirwana, Nihlatul Qudus Sukma; Ramadani, Gesti Novi; Dewi, Widya Kusuma
Surya Abdimas Vol. 9 No. 4 (2025)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v9i4.6402

Abstract

Desa Suko yang berada di kabupaten Sidoarjo, memiliki potensi besar dalam pengembangan UMKM, khususnya sektor makanan dan minuman. Namun, pelaku UMKM menghadapi kendala dalam pengelolaan keuangan dan pemasaran digital. Program pengabdian ini bertujuan meningkatkan kapasitas UMKM melalui pelatihan digitalisasi dan penyusunan laporan keuangan sederhana. Metode pelaksanaan kegiatan berupa pelatihan praktis tentang digital marketing yang diikuti oleh mitra di wilayah Suko. Hasil pre-test menunjukkan rata-rata literasi keuangan peserta sebesar 42 persen, meningkat menjadi 78 persen pada post-test. Selain itu, 85 persen peserta berhasil menghitung HPP secara tepat, serta 70 persen peserta membuat akun media sosial usaha baru (WhatsApp Business, Instagram, atau TikTok) untuk memasarkan produknya. Dengan demikian, pelatihan ini terbukti memberikan dampak empiris dalam meningkatkan efisiensi dan profesionalitas UMKM di desa Suko. Secara akademik, hasil kegiatan ini memperkuat literatur tentang efektivitas pelatihan praktis berbasis digitalisasi dan keuangan sederhana sebagai strategi pemberdayaan UMKM. Kegiatan ini juga mendukung pencapaian SDGs, khususnya pengentasan kemiskinan (SDG 1) dan pertumbuhan ekonomi inklusif (SDG 8)
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Hermawan, Sigit; Hanun, Nur Ravita; Nirwana, Nihlatul Qudus Sukma; Candrawati, Clarisa Ika
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Co-Authors Abdul Gaffar Ainindya, Ninik Ruma'isya Almaidah, Riza Amanda, Silvia Arista, Sintha Wahyu Candrawati, Clarisa Ika Clarisa Ika Candrawati Detak Prapanca Dewi, Widya Kusuma Dioventa, Ambar Duwi Rahayu Ernandi, Herman Firnata, Tifani Angga Isnaini Jaziroh, Wardatul Mahendra, Danar Putra Mariani, Anti Maulidiyah , Eva Dwi Melawati , Hana Oktavia Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Mulyanti , Sasa Nilam Sari Nur Ravita Hanun Pradasiwi, Arda Walika Puspita Handayani Rahayu , Ruci Arizanda Ramadani, Gesti Novi Reswari , Anis Arista Ruci Arizanda Rahayu Sarwenda Biduri Setyaningrum, Intan Sigit Hermawan Sri Handayani Sumartik Supriandi Supriandi, Supriandi Syamsiar, Syamsiar Tri Yuda Lesmana Wulandari, Indah Apriliana Sari Yanik Purwanti