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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management The International Journal of Business Review (The Jobs Review) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Pengabdian UNDIKMA Journal Social Science And Technology For Community Service Unram Journal of Community Service (UJCS) Prosiding Konferensi Nasional PKM-CSR Golden Ratio of Auditing Research Media Riset Akuntansi Auditing & Informasi Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Hendayana, Yana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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The Influence of Islamic Financial Literacy and Islamic Good Corporate Governance (IGCG) on Donor Trust in Zakat Management Institutions: The Mediating Role of Accountability and Transparency rizki, Ismi; Hendayana, Yana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1534

Abstract

The misuse of funds by ACT in 2022 shook public trust in zakat management institutions, reinforcing the urgency of Islamic financial literacy, accountability, transparency, and Islamic governance. This study analyzes the influence of Islamic financial literacy and Islamic Good Corporate Governance (IGCG) on donor trust, with accountability and transparency as mediating variables. Data were collected through a survey of 243 premium donors of Dompet Dhuafa West Java and analyzed using path analysis and the Sobel test. The results show that both Islamic financial literacy and IGCG have a significant effect on donor trust, both directly and indirectly through accountability and transparency. Transparency was found to be the stronger mediator. Collectively, the four variables explain 72.2% of the variance in donor trust. This study highlights the importance of strengthening Islamic financial literacy and internalizing IGCG principles as a strategy to build public trust and optimize sustainable zakat collection.
THE EFFECT OF TRADING DAYS AND SYSTEMATIC RISK ON STOCK RETURN VOLATILITY: STUDY OF LQ-45 COMPANIES ON THE INDONESIAN STOCK EXCHANGE DURING THE COVID-19 PANDEMIC Hendayana, Yana; Putra, Ivan Gumilar Sambas; Hertina, Dede
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20642

Abstract

This research aims to determine the effect of trading days and systematic risk on stock return volatility. This study is based on the phenomenon of trading day anomalies that often influence market movements, as well as the importance of understanding systematic risk in investment decision-making. This research is quantitative research with a causal design and uses multiple linear regression analysis. The research object is stocks included in the LQ-45 index. The research findings indicate that trading days and systematic risk have a significant effect on stock return volatility. These findings reinforce the growing literature on trading day anomalies and stock return volatility, and provide empirical evidence of the factors that influence stock volatility in different economic and market dynamics. The practical implications of this research suggest the need for risk management strategies tailored to volatile market conditions, as well as the consideration of using derivative financial instruments, portfolio diversification to protect stock value, and enhancing resilience against market fluctuations.
Building The Capacity of Financial Literacy of MSMES in Bandung City to Improve Competitiveness in The International Market Hertina, Dede; Hendayana, Yana; Ichsani, Sakina; Fatihat, Gita Genia; Pratiwi, Leni Nur
Jurnal Pengabdian UNDIKMA Vol. 6 No. 3 (2025): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i3.16582

Abstract

This community service program aims to enhance the financial literacy of MSMEs in Bandung City, thereby improving their competitiveness in the international market. In collaboration with KADIN Bandung City, the Faculty of Economics and Business at Widyatama University conducted a participatory training session for 15 MSME participants from the culinary, fashion, trade, and service sectors. The training combined presentations, discussions, and hands-on simulations using the SIAPIK financial application, where participants practiced recording real transactions, managing cash flow, and generating financial reports using their own business data. Post-training evaluations indicated increased digital readiness and a better understanding of financial documentation, with over 80% of participants able to independently use the SIAPIK application to produce basic financial reports. Participants also recognized the relevance of digital financial tools for accessing credit and enhancing business transparency. This program offers a scalable model for financial literacy development among MSMEs and underscores the importance of institutional collaboration for sustainability and broader adoption.
Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk Rahmat, Radhi Abdul Halim; Ramdhany, Muhamad Arief; Hendayana, Yana; Novatiani, Ait
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.776

Abstract

This study highlights the consequence of tax optimization, regulatory compliance, and environmental risk index on the likelihood of transfer pricing in Indonesia's property, real estate, and building construction sectors. This study adopts a quantitative research approach, analyzing data from 19 companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021 (76 observations). This study contributes novelty by employing binary logistic regression to investigate the interaction of tax optimization, regulatory compliance, and environmental risk index on transfer pricing in Indonesia's property, real estate, and building construction sectors, providing valuable insights into the determinants of transfer pricing practices in these industries. The research employs multiple linear and binary logistic regression to examine the influence of tax optimization, regulatory compliance, and environmental risk index on transfer pricing likelihood. - Tax optimization and regulatory compliance significantly impact the likelihood of Transfer Pricing in the property, real estate, and building construction sectors in Indonesia. However, the interaction between tax optimization and the environmental risk index does not significantly influence transfer pricing likelihood. In contrast, the interaction between regulatory compliance and the environmental risk index does have a significant positive effect. The implications are that tax optimization may subtly influence transfer pricing in the studied sectors. Maintaining regulatory compliance appears to act as a deterrent, and a favorable environmental risk index may encourage transfer pricing practices in Indonesia's property, real estate, and building construction industries.
Empowerment of Financial Literacy in the Era of Digitalization 5.0 MSME Trade at the Bandung City Chamber of Commerce Hertina, Dede; Hendayana, Yana; Ichsani, Sakina; Fatihat, Gita Genia; Pratiwi, Leni Nur
Unram Journal of Community Service Vol. 5 No. 3 (2024): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i3.708

Abstract

Technological developments have brought us to an era where digital financial literacy has become very important, especially for people accustomed to the digital world. In today's digital era, skills in managing finances are no longer enough just to count money conventionally. The micro, small, and medium enterprises sector plays a vital role in the national economy, especially in creating jobs and increasing people's income. Based on this, the Community Service implementation team held training and outreach activities with the theme Empowering Financial Literacy in the Era of Digitalization 5.0 Micro, Small and Medium Enterprise Trade at the Bandung City Chamber of Commerce and Industry. Community Service Activities in the form of presenting material regarding Financial Literacy Empowerment in the Digitalization Era 5.0 will be held on July 31 2024. 15 Bandung City KADIN Micro, Small and Medium Enterprise partners who attended this activity have businesses in the culinary, fashion, service and trade sectors. The activities went well based on the evaluation results, and the training materials were based on work needs. A follow-up to this activity is the need for a sustainability program with the help of lecturers from the Faculty of Economics and Business, Widyatama University and KADIN Bandung City to help partners in the field of Financial Technology so that partners and the community can maximize training and development of financial literacy, especially for MSMEs in the Era-based trade sector. Digital 5.0 is vital because the micro, small, and medium enterprises sector is essential in advancing the country's economy.
Ownership institutional and firm value: the mediating role of profitability in Indonesian firms Rachmat, Radhi Abdul Halim; Hendayana, Yana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

Abstract

Institutional ownership refers to the shareholding structure and the parties that own or control a company. Institutional ownership can be interpreted as ownership of company shares owned by institutions. In this case, institutions refer to legal entities such as corporations, banks, insurance companies, and others. This study aims to research related to management that continues to grow. The research method used is quantitative research. This study provides a clear picture of the effect of institutional ownership of the company through profitability. The research was conducted on all companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample used in this study consisted of 322 companies selected using a purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with the additional PROCESS feature by Hayes. The results showed that, first, institutional ownership affects firm value. Second, profitability mediates the effect of institutional ownership on firm value.
Co-Authors Ait Novatiani Daniel Nababan Dede Hertina Fahrizal, Rifky Fatihat, Gita Fatihat, Gita Genia Genia Fatihat, Gita Gita Genia Fatihat Gita Genia Fatihat Gita Genia Fatihat Ichsani, Sakina Ivan Gumilar Sambas Putra John Henry Wijaya Leni Nur Pratiwi Leni Nur Pratiwi M. Arief Ramdhany Nababan, Daniel Nabilah Ramadhan Nur Pratiwi, Leni Nurilman Muhammad , Fadhil Obsatar Sinaga Pratiwi, Leni Pratiwi, Leni Nur Putra, Ivan Gumilar Sambas Putri, Rafaisya Alanza R Susanto Hendianto R Susanto Hendianto R Susanto Hendianto R.Susanto Hendianto Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Ramadhan, Muhammad Akbar rizki, Ismi Sakina Ichsani Sakina Ichsani Sakina Ichsani Sambas Putra, Ivan Gumilar Saputro, Dimas Ageng Saudi, Mohd Haizam Mohd Sri Wiludjeng Suskim Riantani Suskim Riantani, Suskim Syafira, Erika Anggita Wien Dyahrini Yelli Eka Sumadhinata Zainudin, Zalina