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PERAN CITRA BAZNAS TERHADAP PENINGKATAN MINAT MUZAKKI DALAM PENYALURAN ZAKAT PADA BADAN AMIL ZAKAT NASIONAL KOTA BANDUNG Rivaldianda Putra, Dwiara; Nurnaningsih, Rita; Ma’mun, Saepul
Jurnal Pelita Nusa Vol 5 No 1 (2025): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v5i1.227

Abstract

An individual's interest in distributing zakat is influenced by the image, belief, belief, and knowledge about the amil zakat institution. This study aims to analyze the influence of the image of the National Amil Zakat Agency (BAZNAS) on the interest of muzakki in distributing zakat in the city of Bandung. The research method used was quantitative with a population of 10,730 muzakki and a purposive sample of 100 respondents. Data was obtained through a questionnaire that measured the variables of BAZNAS image (X) and muzakki interest (Y). The results of the descriptive analysis showed that 53.25% of muzakki were in the category of moderate interest in distributing zakat. The correlation test produced a coefficient of 0.604 which showed a strong linear relationship between the image of BAZNAS and the interest of muzakki. The R Square value of 0.365 indicates that the image of BAZNAS contributes 36.5% to the variation in muzakki's interest, while 63.5% is influenced by other factors outside of this study. The regression equation Y = 31.913 + 0.527X confirms that every one-point increase in the BAZNAS image increases the interest of muzakki by 0.527 points. The hypothesis test showed a positive and significant influence of the BAZNAS image on the interest of muzakki with a tcal value of 0.67703 and a p-value of 0.000 < 0.05, so that the hypothesis was accepted. Thus, the image of BAZNAS has proven to play an important role in increasing the interest of muzakki in distributing zakat through official institutions.
Regulatory Frameworks and Governance in Islamic Banking: A Bibliometric Review of Compliance Standards Judijanto, Loso; Solihin, Dadin; Lasaksi, Pardin; Fauziah, Diah; Nurnaningsih, Rita
West Science Social and Humanities Studies Vol. 2 No. 05 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i05.874

Abstract

Over the past few decades, the global discourse on environmental sustainability and climate change has catalyzed a profound transformation in economic paradigms, giving rise to the concept of the green economy. This paradigm emphasizes the integration of environmental considerations into economic activities to foster sustainable development and mitigate environmental degradation. In the context of Islamic banking, which operates under the principles of Sharia, there is a growing recognition of the importance of aligning financial practices with ethical and social values, including environmental stewardship. This bibliometric review explores the regulatory frameworks and governance structures in Islamic banking with a focus on compliance standards related to environmental sustainability. Through a systematic analysis of scholarly literature, this study aims to shed light on current trends, key areas of focus, and potential areas for improvement in ensuring environmental sustainability within Islamic banking operations.
The Effect of Using Waqf for Infrastructure and Education on Achieving Sustainable Development Goals in West Java Judijanto, Loso; Nurnaningsih, Rita; Pahrijal, Rival
West Science Social and Humanities Studies Vol. 2 No. 05 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i05.936

Abstract

This qualitative study investigates the utilization of Waqf for infrastructure and education in achieving Sustainable Development Goals (SDGs) in West Java, Indonesia. Through in-depth interviews with ten stakeholders, including government officials, Waqf administrators, community leaders, educators, and representatives from non-profit organizations, the study explores perceptions, challenges, opportunities, and impacts associated with Waqf-based initiatives. The findings reveal positive perceptions of Waqf as a resource for development, alongside challenges such as regulatory barriers, governance issues, and coordination gaps. Opportunities for leveraging Waqf include public-private partnerships, technology-enabled solutions, innovative financing mechanisms, community engagement, and policy reforms. Despite challenges, Waqf initiatives have contributed to infrastructure development, education provision, poverty alleviation, community empowerment, and environmental sustainability in West Java. The study underscores the need for regulatory reforms, enhanced governance structures, collaboration among stakeholders, technological innovations, and alignment with local development priorities to maximize the impact of Waqf on sustainable development goals.
Bibliometric Analysis of Halal Industry Research in the Global Market Judijanto, Loso; Solihin, Dadin; Nurnaningsih, Rita; Yusniar, Yusniar; Gastriani, Ovi Prina
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1617

Abstract

The halal industry has become a vital component of the global market, driving significant interest among researchers and practitioners. This study conducts a bibliometric analysis of halal industry research using data from the Scopus database and VOSviewer software. Key findings reveal the centrality of themes such as halal certification, logistics, and supply chain management, highlighting their importance in operational and consumer trust frameworks. The analysis identifies Malaysia and Indonesia as leading contributors to halal research, with strong international collaborations. Emerging trends, including blockchain, sustainability, and halal tourism, signify the evolving focus of the halal industry toward technological integration and ethical practices. The study also highlights knowledge gaps, such as the underrepresentation of non-food sectors and limited exploration of regional dynamics outside Southeast Asia. By addressing these gaps, this study provides a foundation for advancing halal industry research and fostering global collaboration.
COMPREHENSIVE STUDY OF GREEN SUKUK FUNCTION IN CREATING GOLDEN INDONESIA 2045 Sarkowi, Sarkowi; Laksono, Muflih Adi; Asbullah, M.; Hartika, Ika; Nurnaningsih, Rita
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16298

Abstract

ABSTRACT This study is a qualitative study with a descriptive approach. The data used in the article used is secondary data that researchers obtain from various credible sources. The sources that researchers mean are sources that are commonly used in every study, namely scientific articles, scientific magazines, books, and various other sources. The data is obtained through the stages of data collection, data reduction, data selection, and drawing conclusions. The rsult in this article show that Green Sukuk and Indonesia Emas have the same straight line to support each other to achieve existing goals. From the four points presented in the previous paragraph, there is a point of superior civilized human resources. One of the characteristics of superior civilization is that people invest more often with sukuk instruments than spending on unproductive consumption. Thus, it can be concluded that Green Sukuk can contribute to creating Indonesia Emas 2045. Keywords: Green Sukuk, Golden Indonesia, 2045
DAMPAK PEMBERIAN INSENTIF PEGAWAI TERHADAP KINERJA KEUANGAN DENGAN AKAD IJĀRAH DI BADAN KEUANGAN ASET DAERAH KOTA BANDUNG Ramdani, Dito; Nurnaningsih, Rita; Ma’mun, Saepul
Jurnal Pelita Nusa Vol 5 No 2 (2025): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v5i2.167

Abstract

Incentives serve as an important managerial instrument in enhancing employee motivation, productivity, and performance, particularly in the public sector, which faces increasingly complex performance demands. This study aims to examine the effect of incentive provision on financial performance in the implementation of the Ijārah contract (leasing) at the Regional Financial and Asset Management Agency (BKAD) of Bandung City. The research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to 106 respondents selected using purposive sampling. Data were analysed using descriptive statistics, Pearson correlation, and simple linear regression with the assistance of SPSS version 26. The results indicate that both incentive provision and financial performance fall within a very high category. The correlation coefficient of 0.640 demonstrates a strong relationship between the two variables. The coefficient of determination (R²) of 0.410 indicates that incentives explain 41% of financial performance, while the remaining 59% is influenced by other factors not examined in this study, including employee competence, leadership effectiveness, organizational commitment, service quality, institutional governance, as well as regulatory and work environment factors. Hypothesis testing confirms that incentives have a positive and significant effect on financial performance in the Ijārah contract at BKAD Bandung City. 
IMPLIKASI PROMOSI TERHADAP KEPUTUSAN PEMBELIAN RUMAH DI PERUMAHAN THE AWANI RESIDANCE BANDUNG BARAT Nani, Nani; Nurnaningsih, Rita; Tunggara, Imam
Jurnal Pelita Nusa Vol 5 No 2 (2025): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v5i2.171

Abstract

Persaingan industri perumahan yang semakin ketat menuntut pengembang properti untuk menerapkan strategi pemasaran yang efektif, khususnya melalui promosi, guna memengaruhi keputusan pembelian konsumen. Penelitian ini bertujuan untuk menganalisis peran promosi terhadap keputusan pembelian rumah pada Perumahan The Awani Residence 3 Kabupaten Bandung Barat. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Populasi penelitian mencakup seluruh konsumen yang membeli rumah pada periode 2022–2023, dengan jumlah sampel sebanyak 30 responden. Pengumpulan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan uji normalitas, regresi linier sederhana, uji parsial (uji t), dan koefisien determinasi (R²) dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa promosi berpengaruh signifikan terhadap keputusan pembelian, yang dibuktikan dengan nilai signifikansi 0,000 (< 0,05) dan nilai t hitung lebih besar dari t tabel (7,735 > 6,138). Nilai koefisien determinasi sebesar 0,574 menunjukkan bahwa promosi memberikan kontribusi sebesar 57% terhadap variasi keputusan pembelian, sedangkan 43% sisanya dipengaruhi oleh faktor lain di luar penelitian, seperti harga, lokasi, kualitas bangunan, dan kondisi ekonomi konsumen. Temuan ini menegaskan pentingnya promosi sebagai strategi pemasaran dalam meningkatkan keputusan pembelian rumah.
Analisis Pengaruh Literasi Keuangan, Literasi Akuntansi dan Literasi Digital terhadap Kinerja UMKM Cahyo M, Eko; Nurnaningsih, Rita; Muttaqi'in, Ninnasi; Karomah , Nurul Giswi; Hutabarat, Metyria Imelda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4701

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh literasi keuangan, literasi akuntansi, dan literasi digital terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Populasi penelitian mencakup seluruh pelaku UMKM yang beroperasi di wilayah kota Jakarta Selatan, yang memiliki peran strategis dalam perekonomian perkotaan. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada pelaku UMKM. Teknik pemilihan sampel dilakukan menggunakan metode simple random sampling agar setiap anggota populasi memiliki kesempatan yang sama untuk terpilih. Jumlah sampel yang ditetapkan dalam penelitian ini sebanyak 100 responden, yang dipilih sesuai dengan kriteria yang telah ditentukan agar data yang diperoleh representatif. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk melihat pengaruh parsial maupun simultan antara variabel literasi terhadap kinerja UMKM. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap peningkatan kinerja UMKM. Literasi akuntansi juga menunjukkan pengaruh positif, tetapi tidak signifikan terhadap kinerja UMKM, sementara literasi digital terbukti berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, ketiga variabel literasi ini terbukti secara bersama-sama dapat berpengaruh positif dan signifikan terhadap kinerja UMKM, dengan perolehan nilai koefisien determinasi sebesar 0,417 atau 41,7%. Temuan ini menunjukkan bahwa literasi keuangan, literasi akuntansi, dan literasi digital mampu menjelaskan variasi kinerja UMKM sebesar 41,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar variabel penelitian. Hasil penelitian diharapkan menjadi dasar bagi kebijakan dan strategi peningkatan kapasitas literasi UMKM agar dapat bersaing secara berkelanjutan di era ekonomi digital.
PENDAMPINGAN DIGITALISASI DAN PENGURUSAN NOMOR INDUK BERUSAHA (NIB) UNTUK MENINGKATKAN LEGALITAS UMKM DI DESA CIKALONG Hardian , Kiki; Rizkyani Putri , Devita; Nurina, Nabila; Sutira , Andri; Nurnaningsih, Rita; Fauziah, Diah; Nur Ramdhan, Rahmat
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.244

Abstract

Business legality is one of the important aspects in developing a business. The Business Identification Number (NIB) is one form of business legality provided by the government. With an NIB, a business owner will obtain legal recognition and easy access to expand their marketing reach. However, mani MSMEs entrepreneurs still face obstacles in obtaining it. Low understanding of the importance of business legality and digital literacy, concerns about data misuse, and digital literacy, concerns about data misuse, and technical obstacles in the OSS system make many entrepreneurs reluctant to register. This study aims to identify the effectiveness of digitalization assistance and NIB creation in increasing the awareness and ability of entrepreneurs in managing their business legality. The method used is Mixed Methods with a Participatory Action Research Approach, which actively involves the community in every stage of its implementation. The result of this study show that the assistance program has successfully helped around 25 MSMEs players in Cikalong Village. This assistance has enabled these business actors to now have business legality (NIB) and understand its benefits. Additionally, this assistance also successfully improves the digital promotion skills of MSMEs entrepreneurs in Cikalong Village, thereby opening opportunities for the sustainability and development of MSMEs in the current economic era.
The Effectiveness of the Financial Accounting System in Assessing Regional Economic Health Rita Nurnaningsih
Nomico Vol. 2 No. 5 (2025): Nomico - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fey4jb20

Abstract

This study aims to examine the effectiveness of regional financial accounting systems in assessing and supporting the economic health of local governments. Using a quantitative approach with survey data collected from selected regional finance departments, the research investigates the relationship between accounting system effectiveness and key fiscal indicators, including local revenue performance, expenditure efficiency, and fiscal dependency. The findings reveal that regions with well-functioning, integrated accounting systems tend to demonstrate stronger fiscal performance and better financial planning. Additionally, the study highlights the strategic role of accounting information in supporting evidence-based policymaking and improving transparency and accountability. However, disparities in implementation, especially between urban and rural regions, remain a significant challenge due to gaps in technology infrastructure and human resources. The study concludes by emphasizing the need for institutional reform, leadership engagement, and capacity building to enhance the overall utility of financial accounting systems as a tool for sustainable regional development.