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All Journal Magisma: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Applied Research in Management and Business Jurnal Pengabdian Masyarakat Bhinneka Journal of Islamic Economics and Finance Fokus Abdimas Journal of Accounting and Finance JAS (Jurnal Akuntansi Syariah)
Izzaty, Khairina Nur
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Optimalisasi Manajemen Bisnis bagi Pelaku UMKM Izzaty, Khairina Nur; Pujiastuti, Yanti; Wahyuni, Asri Nur; Yuliana, Rahmi; Rinwantin, Rinwantin; H, Suryakusuma Kholid
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.61-64

Abstract

In order to optimize sales and marketing of MSMEs to increase product sales as well as entrepreneurship training to revive the community economy in Tlogosari Kulon Village, Semarang. On this occasion, the STIE Bank Bpd Jateng Community Service ABDIMAS TEAM aimed at providing knowledge and skills to help MSMEs improve their business management. This activity includes outreach and counseling to MSME players regarding the basics of entrepreneurship, marketing and financial recording. assisting this business by providing insight and understanding for sellers to implement online sales and how to promote via digital online. This activity also helps to re-brand logos and product packaging, creating new product variants. Meanwhile, for the community, Community Service students want to help revive the economy during the current Covid-19 pandemic, namely by providing entrepreneurship training to make products that have marketable value. This activity really needs advice and moral and material support from all levels of society, and related agencies in realizing this activity in accordance with the approved funds
Intensitas Riset dan Pengembangan untuk Peningkatan Kinerja Keuangan Melalui Inovasi Produk Ramah Lingkungan Izzaty, Khairina Nur; Atiningsih, Suci
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i2.461

Abstract

The financial performance of manufacturing companies depends on how capable the company is of continuing to innovate to produce quality and environmentally friendly products in order to gain customer trust. This innovation certainly requires in-depth research and development with adequate costs and intensity. Therefore, this research aims to analyze the influence of research and development intensity carried out by companies in encouraging environmentally friendly product innovation which is ultimately able to increase profitability as an illustration of the company's financial performance. The sample used for this research is manufacturing companies listed on the BEI in 2020 - 2022. This research uses quantitative research with secondary data, namely annual reports and financial reports from the idx.co.id website. The results of this research found that: (1) research and development intensity has a positive effect on financial performance; (2) research and development intensity has a significant positive effect on environmentally friendly product innovation; (3) environmentally friendly product innovation has a significant positive effect on financial performance; (4) environmentally friendly product innovation is able to partially mediate the influence of research and development intensity on financial performance
Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur di Industri Produk Konsumsi Pamungkas, Febriansyah Aji; Izzaty, Khairina Nur
Journal of Accounting and Finance Vol. 3 No. 1 (2024): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i1.10856

Abstract

Persediaan merupakan salah satu komponen terpenting bagi perusahaan, karena berperan sebagai sumber investasi yang berharga dan memiliki dampak besar pada operasional bisnis sehari-hari. Kebijakan yang mengatur proses penilaian persediaan akan berdampak pada informasi yang terdapat dalam laporan keuangan, termasuk neraca dan laporan laba rugi. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi pengambilan keputusan pemilihan metode penilaian persediaan. Faktor-faktor yang mempengaruhi pemilihan metode penilaian persediaan yang variabel bebasnya adalah ukuran perusahaan, leverage, intensitas persediaan, dan laba sebelum pajak, sedangkan variabel terikatnya adalah metode penilaian persediaan yaitu metode rata-rata dan FIFO. Sampel penelitian ini adalah perusahaan manufaktur industri produk konsumen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 yang memenuhi kriteria purposive sampling dalam penelitian ini. Sampel akhir terdiri dari 48 perusahaan selama periode penelitian 3 tahun (sampel berimbang). Alat analisis yang digunakan untuk menguji hipotesis adalah Statistical Package for the Social Sciences (SPSS) dengan menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage, dan intensitas persediaan berpengaruh signifikan terhadap pemilihan metode penilaian persediaan, sedangkan ukuran perusahaan, dan laba sebelum pajak tidak berpengaruh terhadap pemilihan metode penilaian persediaan.
Environmental management accounting and green practices as drivers of SME performance: evidence from an emerging economy Solovida, Grace Tianna; Izzaty, Khairina Nur; Nugraha, Sendhy Ichza
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2441

Abstract

Purpose – This study investigates the impact of environmental management accounting (EMA) on financial performance (FP), with environmental management practices (EMP) and operational performance (OP) serving as mediating variables. Method – This study used a quantitative survey approach; data were collected from 98 managers or owners of green SMEs in Central Java, Indonesia. Data collection used a structured questionnaire with snowball sampling due to the lack of an official database of green SMEs in the region. Data was analyzed using SEM-PLS via SmartPLS software. Findings – The results show that environmental management accounting (EMA) positively influences environmental management practices (EMP). However, environmental management practices (EMP) do not influence operational performance (OP), whereas operational performance (OP) positively influences financial performance (FP). Additionally, environmental management practices (EMP) cannot mediate the relationship between environmental management accounting (EMA) and operational performance (OP); operational performance (OP) also cannot mediate the link between environmental management practices (EMP) and financial performance (FP). Implications – This study contributes to literature by underscoring the limited mediating role of environmental management practices in green SMEs and the challenges in converting environmental initiatives into operational gains. The findings suggest that SMEs should better integrate environmental accounting with operational strategies to enhance financial outcomes. Policymakers should also support SMEs through improved access to environmental management training and resources.
Optimalisasi Bank Sampah Sebagai Upaya Pemberdayaan Ekonomi Dan Pelestarian Lingkungan Rinwantin, Rinwantin; Izzaty, Khairina Nur; Pujiastuti, Yanti; Yuliana, Rahmi; Wahyuni, Asri Nur
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.160

Abstract

Konsep bank sampah muncul sebagai solusi inovatif yang tidak hanya bertujuan mengurangi volume sampah yang berakhir di TPA, tetapi juga memberdayakan masyarakat dengan mengubah paradigma sampah menjadi sumber daya ekonomi. Studi kasus di Desa Bentur RW V Purwosari menunjukkan implementasi bank sampah dengan sistem tabungan selama 4 bulan, berhasil mendorong partisipasi masyarakat dalam memilah sampah dari sumbernya. Meskipun demikian, operasional bank sampah di tingkat komunitas ini masih menghadapi berbagai kendala, termasuk keterbatasan modal, infrastruktur, dan kapasitas sumber daya manusia, yang menghambat optimalisasi potensi penuhnya. Oleh karena itu, optimalisasi bank sampah menjadi sangat penting untuk memperluas dampaknya, baik dari aspek ekonomi melalui peningkatan pendapatan masyarakat dan penciptaan lapangan kerja, maupun dari aspek lingkungan melalui pengurangan beban TPA dan dukungan terhadap daur ulang. Upaya ini memerlukan peningkatan kapasitas manajemen, pengembangan jejaring, inovasi produk daur ulang, dan penguatan partisipasi masyarakat, dengan harapan bank sampah dapat bertransformasi menjadi pusat kegiatan ekonomi produktif yang berkelanjutan dan garda terdepan dalam pelestarian lingkungan, menuju masyarakat yang mandiri secara ekonomi dan berwawasan lingkungan
Analisis Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah Di Indonesia Fatimah, Natasyanurul; Izzaty, Khairina Nur
Journal Of Islamic Economics And Finance Vol 2 No 2 (2022): Volume 2 Nomor 2 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i2.5702

Abstract

This study aims to analyze the influence of internal factors such as FDR, CAR, and BOPO as well as external factors such as inflation, BI rate, and exchange rates against Non Performing Financing (NPF) at Islamic Commercial Banks in Indonesia. This study uses a quantitative approach carried out at Islamic Commercial Banks registered with the OJK in the first quarter of 2019 to the third quarter of 2021, with the use of secondary data based on times series in the form of quarterly. The sample in this study was determined using a purposive sampling method so that 9 Islamic Commercial Banks were obtained according to the criteria. The data analysis method used is multiple linear regression and goodness of fit test of a model that is processed using IBM SPSS 25. Based on the results of data testing shows that: (1) Financial to Deposit Ratio (FDR) has no significant effect on Non Performing Financing (NPF), (2) Capital Adequacy Ratio (CAR) has no significant effect on Non Performing Financing (NPF), (3) Operating Expenses on Operating Income (BOPO) has a positive and significant effect on Non Performing Financing (NPF), (4) inflation does not have a significant effect on Non Performing Financing (NPF), (5) the BI rate does not significantly affect Non Performing Financing (NPF), (6) the exchange rate has a positive and significant effect on Non Performing Financing (NPF).
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Izzaty, Khairina Nur; Setiyono, Taufiq Andre; Putri, Angie Marsha; Hamzah, Iffa Dania
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Setiyono, Taufiq Andre; Izzaty, Khairina Nur
Applied Research in Management and Business Vol. 5 No. 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v5i2.426

Abstract

High quality of earnings can be determine company value. This study aims to determine the effect of quality of earnings (which is includes the cash conversion ratio, operational profit margin, net profit margin, and price-to-earnings ratio) on the manufacturing company value at companies listed on Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population in this study were manufacturing companies listed on the IDX, and 68 sample were selected using a purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS program. The results showed that the cash conversion ratio, net profit margin, and price-to-earnings ratio had a positive effect on company value, while operational profit margin had no significant effect.
Co-Authors Fatimah, Natasyanurul Grace Tianna Solovida Hamzah, Iffa Dania Khoviani, Fella Sifa Nugraha, Sendhy Ichza Pamungkas, Febriansyah Aji Pujiastuti, Yanti Putri, Angie Marsha Rahmi Yuliana Rinwantin, Rinwantin Setiyono, Taufiq Andre Suci Atiningsih, Suci Suryakusuma Kholid Hidayatullah Wahyuni, Asri Nur