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All Journal Jurnal Riset Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian UntukMu NegeRI Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Majalah Ilmiah Warta Dharmawangsa JURNAL ILMIAH SIMANTEK Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Jurnal ABDIMAS Budi Darma Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Inovasi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics and Management Scientica: Jurnal Ilmiah Sains dan Teknologi Journal of Macroeconomics and Social Development Al-Zayn: Jurnal Ilmu Sosial & Hukum Riset Akuntansi dan Keuangan Indonesia Journal of Community Empowerment Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety
Yuni Shara
Universitas Muslim Nusantara Al Washliyah
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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah di Indonesia Yuni Shara
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.1286

Abstract

This study aims to analyse the effect of Intellectual Capital on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach with the Value Added Intellectual Coefficient (VAIC™) model to measure three main elements: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). This study was conducted by collecting data from the financial statements of Islamic banks in Indonesia during the 2019-2022 period, involving 12 Islamic banks registered with the Financial Services Authority (OJK) as samples. The analysis method used is regression analysis with the Partial Least Squares (PLS) approach to test the relationship between Intellectual Capital and Return on Assets (ROA) as an indicator of financial performance. The analysis shows that Intellectual Capital has a positive and significant effect on financial performance. Human Capital Efficiency has the greatest influence on financial performance, followed by Capital Employed Efficiency and Structural Capital Efficiency. The findings confirm that investment in human capital and efficient management of organisational structures play an important role in improving financial performance. This study provides an important contribution in understanding the role of Intellectual Capital in the Islamic banking sector, as well as practical implications for bank management to improve efficiency and financial performance through intellectual capital development. The results of this study can provide recommendations for Islamic bank management regarding the importance of effective intellectual capital management to achieve optimal financial performance.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Syariah di Malaysia Tahun 2019-2022 Shara, Yuni; Kholis, Azizul; Ikhsan, Arfan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2281

Abstract

This study aims to investigate the effect of Intellectual Capital on the financial performance of Islamic banks in Malaysia during the period 2019-2022. This research method uses a quantitative approach by collecting data from the annual financial statements of Islamic banks in Malaysia during the study period. Intellectual Capital is measured by Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency. Financial performance is measured by ROA (Return on Assets). The data analysis technique uses Partial Least Square (PLS). The sample was selected based on purposive sampling and there were 13 Islamic Banks for 4 years. The results showed that intellectual capital has a positive and significant effect on financial performance. This finding indicates that the management and development of intellectual capital, such as efficient use of capital, improving employee skills, and strengthening organizational infrastructure, contribute positively to the financial performance of Islamic banks in Malaysia. The practical implication of this study is that the management of Islamic banks should pay special attention to the management of their intellectual capital as part of the strategy to improve ROA. Investment in intellectual capital development can generate long-term benefits for Islamic banks, especially in the face of intensifying competition in the banking industry.
Penanaman Pohon sebagai Edukasi Publik untuk Pelestarian Lingkungan Shara, Yuni; Arif, Anggia; Nugroho, Ngajudin; Syahrizal, Muhammad
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.787

Abstract

Land degradation and global climate change represent serious environmental challenges that require collaborative responses from various stakeholders. This community service program aims to mitigate the impacts of environmental damage through the concrete action of tree planting while providing comprehensive public education within the Faculty of Agriculture, Universitas Islam Sumatera Utara. The implementation method utilized a participatory approach involving 62 students from Politeknik Cendana, academic staff, local communities, and partners from national and international universities. The stages of the activity began with the identification of critical land, the selection of adaptive shade and productive tree species, followed by silvicultural technique workshops and a synchronized planting action. The results of this program led to the successful planting of 1,000 tree seedlings in areas experiencing land degradation, which is projected to increase green cover and improve the micro-climate within the campus environment. Beyond the physical impact, evaluations showed a significant increase in ecological awareness and practical environmental management skills among participants. The international synergy in this activity successfully broadened participants' perspectives on global responsibility for maintaining Earth's sustainability. The success of this program reinforces that the integration of field action and public education can create an effective and sustainable environmental conservation model. The implications of this activity emphasize the importance of using digital-based monitoring technology to ensure future tree survival rates. As a successful service model, this program is expected to be replicated in other regions by strengthening multilateral collaborations between academia, the private sector, and the government to achieve broader and more massive environmental impacts.
Penempatan Green Point Sebagai Edukasi Publik Dalam Pembuangan Sampah Ongah, Harun; Shara, Yuni
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.803

Abstract

Indonesia's rapid population growth has led to an increase in waste volume, yet only 63.3% is adequately managed. A primary obstacle in waste management is the low level of public literacy and limited access to sorting facilities. This community service project aims to enhance public education and facilitate inorganic waste disposal through the implementation of Green Points. The method involved a strategic collaboration between academics, PT Bank Central Asia Tbk. (BCA), and the Buddhist Tzu Chi Foundation Indonesia, Medan Branch. Facilities were strategically placed across three of BCA’s largest branches in Medan in 2020, 2021, and 2024, complemented by socialization sessions for nearly 100 employees. The results indicate a significant increase in participants' awareness and understanding regarding the importance of waste segregation at the source. The presence of Green Points as a visual education medium successfully transformed waste disposal behavior in the corporate environment, as evidenced by the consistent volume of recycled materials collected. This program recommends replicating similar partnership models in other institutions to expand the impact of community-based waste management.
PENGUATAN LITERASI SMART ACCOUNTING DAN GREEN ACCOUNTING BAGI SANTRI DI YAYASAN DARUL MUTTAQIN MELALUI KOLABORASI INDONESIA-MALAYSIA Yuni Shara; Debbi Chyntia Ovami; Fismarini Fismarini; Masinta Junaidah; Sari Wulandari
Journal of Community Empowerment Vol 5, No 2 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v5i2.39536

Abstract

ABSTRAKPengabdian ini bertujuan memperkuat literasi smart accounting dan green accounting santri di Yayasan Darul Muttaqin, Deli Serdang. Permasalahan utama yang dihadapi mitra meliputi belum adanya pencatatan keuangan yang rutin pada unit usaha, belum adanya pencatatan dampak lingkungan  seperti volume limbah, efisiensi bahan baku, serta pemakaian air dan listrik serta belum mampunya santri dalam menghitung biaya produksi, menentukan harga jual, maupun mengoperasikan aplikasi digital. Kegiatan dilaksanakan pada 6 Februari 2026 dan dilanjutkan dengan pendampingan intensif, melalui kolaborasi internasional bersama mitra dari Malaysia. Pendekatan yang digunakan bersifat partisipatif, berbasis nilai-nilai Islam, dan berorientasi pada pemberdayaan. Pengumpulan data dilakukan melalui observasi, diskusi refleksi, dan wawancara. Hasil kegiatan menunjukkan bahwa santri telah mampu mengoperasikan aplikasi Google Spreadsheet untuk mencatat pemasukan, pengeluaran, stok, dan arus kas; mengidentifikasi serta mencatat indikator lingkungan meliputi sampah, minyak jelantah, air, dan listrik; mengolah limbah secara produktif; serta menyusun laporan terpadu smart-green accounting. Kolaborasi bersama mitra Malaysia turut memperkaya metode pelaksanaan melalui transfer praktik baik dari pesantren serumpun sekaligus membangun jejaring kemitraan yang berkelanjutan. Sebagai simpulan, penguatan kedua literasi secara simultan terbukti mampu menciptakan kemandirian ekonomi pesantren yang berkelanjutan dan ramah lingkungan.Kata kunci: Smart Accounting; Green Accounting; Literasi Santri; Pesantren Berkelanjutan; Kolaborasi Indonesia-Malaysia ABSTRACTThis community service activity aims to strengthen the literacy of smart accounting and green accounting among santri at Yayasan Darul Muttaqin, Deli Serdang. The main problems faced by the partner institution include the absence of routine financial recording in business units, the lack of environmental impact documentation such as waste volume, raw material efficiency, and water and electricity consumption  as well as the santri's limited ability to calculate production costs, determine selling prices, or operate digital applications. The activity was held on February 6, 2026, followed by intensive mentoring, carried out through international collaboration with a partner from Malaysia. The approach adopted was participatory, grounded in Islamic values, and oriented toward empowerment. Data were collected through observation, reflective discussions, and interviews. The results indicate that the santri were able to operate Google Spreadsheet to record income, expenses, inventory, and cash flow; identify and document environmental indicators including waste, used cooking oil, water, and electricity; productively process waste materials; and compile an integrated smart-green accounting report. Collaboration with the Malaysian partner further enriched the methodology through the transfer of best practices from kindred pesantren, while simultaneously establishing a sustainable partnership network. In conclusion, the simultaneous strengthening of both literacies has proven capable of fostering sustainable and environmentally responsible economic independence for the pesantren.Keywords: Smart Accounting; Green Accounting; Student Literacy; Sustainable Pesantren; Indonesia-Malaysia Collaboration.
Do Sustainability Practices Create Value? Evidence from Green Banking, Islamic Social Reporting, and Profitability in Indonesian Islamic Banks Fathihani Fathihani; Putri Dwi Wahyuni; Maria Lusiana Yulianti; Yuni Shara; Fatlina Zainuddin
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1085

Abstract

Despite the increasing adoption of sustainable finance practices, the combined effects of green banking and Islamic Social Reporting (ISR) on firm value, particularly through financial performance, remain underexplored. This study aims to examine the effects of green banking and ISR on firm value in Indonesian Islamic banks, as well as the moderating role of profitability. Employing a quantitative explanatory design, the study utilizes secondary data obtained from annual reports and sustainability reports of 14 Islamic commercial banks in Indonesia during the period 2020–2024. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews. The findings reveal that green banking and ISR have positive and significant effects on firm value, indicating that environmental sustainability initiatives and Sharia-based social accountability enhance market valuation and stakeholder trust. Profitability is also found to positively influence firm value and significantly strengthens the effects of green banking and ISR on firm value. Furthermore, firm size and leverage contribute to explaining variations in firm value. These findings suggest that sustainability practices generate greater organizational value when supported by strong financial performance. The study contributes to the sustainable finance and Islamic banking literature by demonstrating the complementary roles of environmental responsibility, social accountability, and profitability in creating long-term firm value.
Pengaruh Net Profit Margin, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham Perbankan Syariah Ayu Dwi Lestari; Sriwardany; Yuni Shara; Indra Fauzi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7485

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin (NPM), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) terhadap harga saham Perbankan Syariah yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 3 perusahaan dengan total 36 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software EViews versi 14. Hasil penelitian menunjukkan bahwa secara parsial Net Profit Margin (NPM) berpengaruh positif dan signifikan terhadap harga saham. Sementara itu, Earning Per Share (EPS) memiliki pengaruh positif namun tidak signifikan terhadap harga saham. Dan Debt to Equity Ratio (DER) menunjukkan pengaruh negatif dan tidak signifikan terhadap harga saham. Secara simultan, variabel NPM, EPS, dan DER berpengaruh signifikan terhadap harga saham perbankan syariah
THE EFFECT OF COMPANY SIZE, AUDIT QUALITY AND OPERATIONAL EFFICIENCY ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES THAT LISTED ON THE IDX Zam Zam Khairani; Yuni Shara; Sriwardany; Shita Tiara
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

P urpose – This research focuses on examining how company size, audit quality, and operational efficiency impact the financial performance of firms within the LQ45 index on the Indonesia Stock Exchange, which includes firms with the largest market capitalization and liquidity in Indonesia. Novelty – The uniqueness of this research is attributed to the concurrent use of audit tenure as an indicator of audit quality and Total Asset Turnover as a measure of operational efficiency, focused specifically on LQ45 companies during the 2022–2024 timeframe, which covers the post-pandemic recovery and the present economic environment. Method – This research utilizes a quantitative associative method by leveraging secondary data obtained from the annual financial reports of companies available on the official Indonesia Stock Exchange website. Samples were chosen through purposive sampling and examined using panel data multiple linear regression, with the Random Effect Model identified as the most suitable model. Findings – The findings suggest that company size and audit quality do not substantially influence financial performance, whereas operational efficiency has a significant and beneficial impact. At the same time, all three variables collectively have a substantial impact on the financial performance of LQ45 companies. Limitations and Implications – This research focuses exclusively on firms included in the LQ45 index, and its results may not apply to other industries or types of companies. The outcomes of this research can act as a guide for corporate leaders and policymakers in focusing on effective asset management as a crucial approach to enhancing financial performance.
PENGENTASAN KEMISKINAN MELALUI SOCIOTECNOPRENEUR Sari Wulandari; Mhd. Dani Habra; Yuni Shara
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 4 No 1 (2023): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v4i1.4727

Abstract

Poverty is a challenge that must be solved by the government, therefore it is necessary to find various solutions so that poverty continues to decrease. One way that can be done is through Sociotechnopreneur. This study aims to analyze poverty alleviation through Sociotechnopreneur. This study is descriptive with a qualitative approach. This study analyzes poverty alleviation using sociotechnopreneur. The results of the study show that poverty alleviation through sociotechnopreneur is one of the best ways. Sociotechnopreneur is able to reduce poverty through increasing MSMEs. Sociotechnopreneur also covers various levels of society so that achievements in poverty alleviation can be achieved.
Analisis Perilaku Pengguna Digital Payment QRIS berdasarkan Model Unified Theory Acceptence and Use of Technology UTAUT Yuni Shara; Toni Hidayat; Debbi Chyntia Ovami
All Fields of Science Journal Liaison Academia and Sosiety Vol. 3 No. 3: September 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v3i3.1286

Abstract

QRIS telah menjadi penggerak utama digitalisasi sistem pembayaran nasional dengan pertumbuhan pengguna yang eksponensial namun terjadi kesenjangan signifikan antara adopsi registrasi dan penggunaan aktif Penelitian ini bertujuan menganalisis pengaruh performance expectancy effort expectancy dan social influence terhadap behavioral intention penggunaan QRIS berdasarkan model UTAUT pada pelaku UMKM binaan Dinas Koperasi dan UMKM Kota Medan Pendekatan kuantitatif dengan metode survei digunakan dalam penelitian ini Populasi berjumlah 1 603 UMKM dengan sampel sebanyak 97 responden yang diperoleh melalui teknik purposive sampling dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling PLS SEM Hasil penelitian membuktikan bahwa performance expectancy effort expectancy dan social influence berpengaruh positif dan signifikan terhadap behavioral intention Performance expectancy ditemukan sebagai prediktor dominan dengan kontribusi terbesar diikuti effort expectancy sementara social influence memiliki kontribusi terkecil Ketiga variabel secara simultan mampu menjelaskan 76 7 persen variasi behavioral intention menunjukkan daya prediktif model yang substansial Temuan ini mengonfirmasi dominasi performance expectancy sebagai determinan utama niat penggunaan konsisten dengan postulat UTAUT dan TAM sekaligus memperkuat validitas eksternal kedua model dalam konteks negara berkembang Effort expectancy terbukti tetap signifikan namun pengaruhnya mengalami pergeseran seiring maturitas pengguna sementara lemahnya pengaruh social influence secara teoretis dijelaskan melalui sifat penggunaan QRIS yang sukarela dan fase post adoption di mana evaluasi personal lebih dominan Penelitian ini menyimpulkan bahwa strategi peningkatan niat penggunaan QRIS secara berkelanjutan harus memprioritaskan penguatan persepsi manfaat konkret seperti kecepatan transaksi kemudahan rekonsiliasi dan efisiensi biaya diikuti oleh jaminan kemudahan penggunaan sebagai strategi defensif serta pergeseran paradigma komunikasi dari pendekatan berbasis tekanan sosial menuju value proposition yang rasional Keterbatasan utama penelitian ini adalah tidak diujinya efek moderasi variabel demografis dan voluntariness of use serta tidak dilakukannya dekomposisi konstruk ke dalam dimensi spesifik Penelitian selanjutnya disarankan mengintegrasikan analisis multigroup pendekatan longitudinal serta konstruk tambahan seperti kepercayaan kebiasaan dan inovativitas personal untuk meningkatkan daya eksplanasi model
Co-Authors Agustin, Kevin Akmal, Oktafiana Alfiyani , Yusnia Fitri Ali Djamhuri aliamin aliamin Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Anwari, Cici Muthia Ardhansyah Putra Hrp Arfan Ikhsan, Arfan Arif, Anggia Artika, Dela Ayu Dwi Lestari Ayu Sartika Pane Ayu Tifany Putri Azizul Kholis, Azizul Cici Ayu Wandira Dela Artika Dwi Saraswati Fathihani Fathihani Fatlina Zainuddin Fatmawati Fatmawati Fismarini Fismarini Habra, Mhd Dani Haidir Haidir, Haidir Hidayat , Rahmat Indra Fauzi IRNA TRIANNUR LUBIS Julianto Hutasuhut Junita Putri Rajana Harahap Kariaman Sinaga Khoirudin, Rifki Lilis Maryasih, Lilis Lismai Saroh M.Dhani Habra Malik, Abdul MARIA KRISTINA SITUMORANG Maria Lusiana Yulianti Masinta Junaidah Mhd. Dani Habra Muhammad Arfan Muhammad Syahrizal Ngajudin Nugroho Nila Lestari Novrys Suhardianto Nur Astri Sari Ongah, Harun Ovami, Debbi Chyntia Pane, Ayu Sartika Purwoko, Agus Putri Dwi Wahyuni Putri Yunizars Rindhira Humairah Sari Wulandari Sari, Nur Astri Shita Tiara Sinaga, Kariaman Siregar, Horia Sri Isnawati Sriwardany Sriwardany Sutarno Sutarno Toni Hidayat Tsania Maulida Zam Zam Khairani Zefri Andika Andika