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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JABE (Journal of Applied Business and Economic) Jurnal Ekonomi KIAT DEVOSI An-Nizam: Jurnal Bakti Bagi Bangsa Pena Dimas Research of Finance and Banking Entrepreneurship and Community Development Asian Journal of Management, Entrepreneurship and Social Science
Nurlaila Maysaroh Chairunnisa
Unicersitas Islam 45
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PENINGKATAN MOTORIK HALUS SISWA TK CENDRAWASIH MELALUI PSIKOEDUKASI DENGAN METODE LEARNING BY GAME Nasywa Putri Aurora; Purwantini, Lucky; Maysaroh Chairunnisa, Nurlaila
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10003

Abstract

Early childhood is children between the ages of 0 and 8, and early childhood is children between the ages of 3 and 6. Development is the increasing ability to perform more complex functions and structures of the body in a systematic and predictable manner, as a result of the maturation process. Motor development is a very important component of development in a child's life. Play is an important activity in a child's life. This psychoeducational method uses teaching methods to see the child's development of fine motor skills, as well as learning by games which aims to improve the child's fine motor skills, to make learning a fun experience. The results of the paired sample t-test before and after the treatment of fine motor training with the learning by game method obtained significant differences in the development of fine motor skills before and after treatment.
PEMBERDAYAAN MASYARAKAT DENGAN SOSIALISASI HIDROPONIK MENGGUNAKAN METODE SISTEM WICK DI DESA MEDALKRISNA Khairunnisa, Salma; Purwatini, Lucky; Chairunnisa, Nurlaila Maysaroh
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10408

Abstract

Medalkrisna Village has a large agricultural land, with the majority of its agricultural products in the form of rice. However, vegetable production in this village is still low, due to the lack of knowledge and understanding of the community about the cultivation of horticultural crops or vegetables. In fact, vegetable cultivation is quite flexible and can be done in the yard of the house, which has the potential to increase productivity in the area. Therefore, a community empowerment program is carried out through hydroponic socialization using the wick system method. This program aims to empower and improve the technical and non-technical skills of the community in the agricultural sector. The activity began with an explanation of the theory and practice of using pakcoy mustard plants as examples, including sowing seeds, applying the axis system, transplanting, and ending with a discussion session. The results of this activity show that the hydroponic cultivation of the wick system has succeeded in empowering the people of Medalkrisna Village in utilizing available land, especially the yard of the house. The community responded positively to this program, considering it useful and of high value to them.
PELATIHAN PERHITUNGAN HARGA POKOK PENJUALAN PADA UMKM DI DESA MEDALKRISNA Laila Faturohmah, Laila Faturohmah; Purwantini, Lucky; Maysaroh Chairunnisa, Nurlaila
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10432

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Medalkrisna Village play a strategic role in driving local economic growth. However, many business owners face challenges in accurately calculating the Cost of Goods Sold (COGS), which affects pricing decisions. Errors in COGS calculation can lead to suboptimal profit margins and impact business sustainability. Therefore, this community service program aims to enhance MSME owners' understanding and skills in COGS calculation through a structured and practical training program. The training methodology includes theoretical presentations on cost components in COGS, interactive discussions, case studies based on real business scenarios, and hands-on practice using participants’ business data. Training effectiveness was assessed through pre-tests and post-tests to measure improvements in participants' comprehension. The results indicated a significant increase in participants' ability to accurately and systematically calculate COGS. With improved knowledge, MSME owners can set more competitive prices and enhance their business profitability. In addition to improving technical skills, this training also raises awareness of the importance of proper financial record-keeping as a foundation for sound business decision-making. The positive impact of this initiative is expected to strengthen the competitiveness of MSMEs in Medalkrisna Village, promote community-based economic growth, and foster more sustainable enterprises. Therefore, similar training programs are recommended to be conducted regularly to support the development of more professional and independent MSMEs.
PEMETAAN PERUBAHAN PENGGUNAAN LAHAN DI DESA CIBARUSAH KOTA UNTUK MENDUKUNG PENGELOLAAN LINGKUNGAN BERKELANJUTAN Yuningsih, Cahya; Mulyadi, Acep; Maysaroh Chairunnisa, Nurlaila
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11524

Abstract

Changing land use has become a critical concern in sustainable environmental management, particularly in peri-urban and rural areas experiencing rapid development. Cibarusah Kota Village, located in Bekasi Regency, has undergone substantial land use transformation influenced by urbanization and industrial expansion. This study aims to analyze these changes and their implications for environmental sustainability by applying Geographic Information System (GIS) technology. Remote sensing data and field surveys were utilized to capture the dynamics of land use over the past ten years, supported by the concept of science and technology diffusion to generate practical outputs for the local community. The findings indicate a significant reduction in agricultural land, accompanied by considerable growth in residential and industrial areas. This shift reflects the strong pressure of urban expansion on rural landscapes, leading to critical environmental challenges such as the reduction of open space, increased pollution risks, and potential loss of biodiversity. The results highlight the urgent need for integrated spatial planning and sustainable land management policies to balance economic development and environmental protection in Cibarusah Kota Village and similar peri-urban regions. Overall, this study provides valuable insights into the consequences of land use changes while offering a scientific basis for local decision-making.
Digital Transformation of MSMEs through B2C E-Commerce Adoption: A Study of Mitra Karsa Selaras Cooperative Chairunnisa, Nurlaila Maysaroh; Qintharah, Yuha Nadhirah; Mahmudah, Hadi; Jalil, Abdul Rasyid
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.26550

Abstract

The rapid growth of information technology has transformed business practices by simplifying complex processes, reducing costs, and expanding market reach through digital platforms such as e-commerce. E-commerce gives many micro, small, and medium-sized businesses (MSMEs) the chance to increase their competitiveness, diversify their product offerings, and carry out quick, inexpensive transactions. However, the low level of digital literacy among its members—the majority of whom are retired women—presents serious difficulties for Koperasi Mitra Karsa Selaras, which oversees 52 MSMEs in Pekayon, Bekasi. Especially during the COVID-19 pandemic, this restriction has made it more difficult for them to adopt technology, which has led to a decline in their income and limited access to markets. By using a business-to-consumer (B2C) e-commerce model as a tactic to increase the digital capability and revenue of cooperatively assisted MSMEs, this community service program sought to address these issues. To guarantee that the activities were founded on already-existing community assets and to encourage the cooperative members' active participation, the program combined the strategies of Asset-Based Community Development (ABCD) and Participatory Action Research (PAR). The three primary activities of the implementation method's community education model were: (1) education to explain the idea and advantages of e-commerce; (2) training to impart technical skills in account creation, product uploading, and transaction management; and (3) mentoring to guarantee that participants could use e-commerce platforms on their own. The findings demonstrated that participants successfully created e-commerce store accounts, improved their comprehension of e-commerce concepts and advantages, and produced digital product catalogues that were prepared for online promotion. Overall, the program contributes to the achievement of several Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure), by empowering women-led MSMEs through digital transformation and inclusive economic participation.
Balancing Transparency and Sustainability: Governance as a Moderator Between Carbon Emissions and Firm Value Damayanti, Misvia; Chairunnisa, Nurlaila Maysaroh; Qintarah, Yuha Nadhirah
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.534

Abstract

This study aims to analyze the impact of carbon emission disclosure and annual report readability on firm value, while accounting for governance as a moderating variable. This study used companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) that published annual reports and sustainability reports, and disclosed information on carbon emissions during 2020-2022. The analysis results show that carbon emission disclosure has a significant positive effect on firm value. Conversely, annual report readability does not significantly affect firm value. Governance is shown to weaken the relationship between carbon emission disclosure and firm value. However, it does not moderate the relationship between annual report readability and firm value. The results of this study can inform the government in encouraging greater carbon emission disclosure in the basic materials industry, as disclosure is currently voluntary. Managerial Implications: The results of this study have important implications for company management in the basic materials sector, calling for greater attention to transparency and environmental communication strategies. Comprehensive carbon emission disclosure has been shown to increase firm value, so managers are advised to expand the scope and quality of carbon emission-related information in sustainability reports.
Determinasi Valuasi Perusahaan di Era Investasi Global: Peran Transparansi Emisi Karbon, Performa Lingkungan, dan Ukuran Perusahaan Nissa Elmawati; Nurlaila Maysaroh Chairunnisa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.12219

Abstract

This study seeks to investigate the effect of carbon emission transparency, environmental performance, and firm size on company valuation, while incorporating foreign ownership as a moderating variable. The sample was determined using a purposive sampling approach, comprising energy and consumer non-cyclical firms that consistently published both annual and sustainability reports over the 2021–2023 period. The empirical findings demonstrate that carbon emission transparency and environmental performance exert a positive influence on company valuation. Conversely, firm size is found to be negatively associated with company valuation. With respect to the moderating mechanism, foreign ownership strengthens the relationship between carbon emission transparency and company valuation, as well as the relationship between environmental performance and company valuation. However, foreign ownership attenuates the effect of firm size on company valuation.
Co-Authors Abdul Fatah Abdul Rasyid Jalil, Abdul Rasyid Acep Mulyadi Alviona Rahma Novita Anissa Melati Annisa Ekayanti Ardi Ardi Azzahra, Hapsah Damayanti, Misvia Diana Fajarwati Elvira Suryani Fadhilah, Habil Azmi hadi mahmudah Irham Irham Julviansyah, Devin Khairunnisa, Salma Khoiriyah, Ummi KHOMSIYAH KHOMSIYAH Kurniawati Mulyanti Laila Faturohmah, Laila Faturohmah Lucky Purwantini Nasywa Putri Aurora Nissa Elmawati Noviati Noviati Novita Dian Iva Prestiana Nurma Risa Nurnaja, Feby Purnama Putra, Purnama Purwatini, Lucky Qintarah, Yuha Nadhirah Rahma Afifah, Desti Rahma, Annisa Dwi Riskyani, Siska Kartikasari Sakina, Ameylia Geulis Susanti, Neneng Lasmita Uumdati, Latifatul Wulansari, Neng Elga Yuha Nadhirah Yuha Nadhirah Qintharah Yuningsih, Cahya Yunita Lasma