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All Journal INFERENSI Jurnal Riset Akuntansi Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bhinneka Bandung Conference Series: Accountancy Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Epi Fitriah
Universitas Islam Bandung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penerapan Kinerja Lingkungan terhadap Kinerja Perusahaan di PT XYZ Tbk. Hendryan Nur Pratama; Epi Fitriah
Jurnal Riset Akuntansi Volume 4, No. 1, Juli 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i1.3809

Abstract

Abstract. Company performance is an analysis to determine how well a company adheres to established rules for prudent financial management. It is measured by the level of profitability, using the Return on Assets (ROA) indicator. Environmental performance refers to a company's efforts in creating a favorable environment, measured by the Environmental Management Performance Rating Program (PROPER). This research aims to explain the implementation of environmental performance at PT XYZ Tbk., describe its overall performance, and elucidate how environmental performance can enhance the company's performance. Data was collected using literature review and descriptive data analysis methods, covering the period from 2019 to 2022. The study found that PT XYZ's environmental performance received a "satisfactory" rating in 2019 and improved to a "good" rating from 2020 to 2022. The company's overall performance improved each year during this period, despite the challenges posed by Covid-19. The improvement in environmental performance, from a blue rating to a green one, was accompanied by an increase in overall company performance, demonstrating that enhanced environmental performance can positively impact the company's success. Abstrak. Kinerja perusahaan merupakan suatu analisis yang dilakukan guna mengetahui sejauh mana perusahaan sudah melaksanakan aturan yang telah ditetapkan tentang penggunaan keuangan secara tepat. Kinerja perusahaan diproksikan dengan tingkat profitabilitas melalui indikator Return on Assets (ROA). Kinerja lingkungan didefinisikan sebagai kinerja suatu perusahaan dalam menciptakan lingkungan yang baik. Kinerja lingkungan diukur menggunakan Program Penilaian Peringkat Kinerja dalam Pengelolaan Lingkungan Hidup (PROPER). Penelitian ini bertujuan menjelaskan penerapan kinerja lingkungan di PT XYZ Tbk., menjelaskan kinerja perusahaan di PT XYZ Tbk., dan menjelaskan kinerja lingkungan dapat meningkatkan kinerja perusahaan di PT XYZ Tbk. metode pengumpulan data menggunakan literature review dan analisis deskriptif. Hasil dari penelitian ini adalah 1) Kinerja lingkungan PT XYZ memperoleh predikat “cukup baik” pada tahun 2019 dan “baik” pada tahun 2020-2022. Kinerja perusahaan PT XYZ Tbk. mengalami peningkatan setiap tahunnya selama periode 2019 hingga 2022 meskipun perusahaan ini menghadapi Covid-19. Kinerja lingkungan pada PT XYZ Tbk. dapat meningkatkan kinerja perusahaan. Hal ini dapat dilihat pada tahun 2019 hingga 2022, perusahaan mengalami peningkatan kinerja lingkungan dari peringkat biru menjadi hijau yang diikuti dengan meningkatnya kinerja perusahaan.
Pengaruh Inovasi Produk terhadap Kinerja Keuangan pada UMKM Minuman Kota Bandung Dwi Siti Halijah; Epi Fitriah
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5272

Abstract

Abstract. Product innovation is a crucial factor in modern business competition, significantly impacting organizational financial performance. This study examines the relationship between financial performance and product innovation in beverage industry SMEs in Bandung. Innovation is believed to enhance competitiveness, improve financial outcomes, and drive business growth. The study evaluates innovation quality through creativity, uniqueness, functionality, and added value. Its goal is to provide SMEs with guidance on leveraging innovation for financial growth and identifying the correlation between innovation efforts and financial success. The research addresses: (1) product innovation conditions, (2) financial performance, and (3) the impact of product innovation on financial performance. A quantitative approach using a survey-based verification method involved 80 respondents selected through convenience sampling. Data were analyzed using SmartPLS 3.0. The study found that product innovation in Bandung's beverage SMEs positively and effectively impacts financial performance. These findings emphasize the importance of product innovation for SME financial success. Abstrak. Inovasi produk adalah faktor penting dalam persaingan bisnis modern yang memengaruhi kinerja keuangan organisasi. Penelitian ini mengkaji hubungan antara kinerja keuangan dan inovasi produk pada UMKM industri minuman di Bandung. Inovasi diyakini meningkatkan daya saing, hasil keuangan, dan pertumbuhan bisnis. Penelitian mengevaluasi kualitas inovasi melalui kreativitas, keunikan, fungsionalitas, dan nilai tambah. Tujuannya memberikan panduan bagi UMKM dalam memanfaatkan inovasi untuk pertumbuhan keuangan serta mengidentifikasi korelasi antara inovasi dan kesuksesan finansial. Penelitian ini membahas: (1) kondisi inovasi produk, (2) kinerja keuangan, dan (3) pengaruh inovasi produk terhadap kinerja keuangan. Pendekatan kuantitatif berbasis survei dengan 80 responden dipilih melalui convenience sampling. Data dianalisis menggunakan SmartPLS 3.0. Penelitian menemukan inovasi produk di UMKM minuman Bandung berpengaruh positif pada kinerja keuangan, yang sangat efektif. Temuan ini menegaskan pentingnya inovasi produk untuk kesuksesan keuangan UMKM.
Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection Fadilah, Sri; Rosdiana, Yuni; Sundaya, Yuhka; Maemunah, Mey; Fitriah, Epi; Lestari, Rini; Hartanto, Rudy
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2363

Abstract

The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of  ZIS fundraising from 2018 to 2021.
Pelatihan Shopee Affiliate Dan Perolehan Komisi Sebagai Keuntungan Bagi Pensiunan Unisba Fitriah, Epi; Sofianty, Diamonalisa; Iss, Affandi; Nurcholisah, Kania; Fadilah, Sri
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.v3i4.221

Abstract

Dana pensiun Unisba merupakan Dana pensiun pemberi kerja yang menjalankan program pensiun manfaat pasti. Pada tahun 2024 dana pensiun Unisba dibubarkan dan dikonversi ke Dana Pensiun Lembaga keuangan dengan program pensiun iuran pasti, sehingga para pensiunan Unisba yang semula menerima manfaat pensiun bulanan, harus menerima sisa manfaat pensiun secara sekaligus. Pensiunan Unisba harus berusaha menambah penghasilan karena mereka sudah tidak menerima lagi uang pensiun bulanan untuk membiayai kehidupan sehari-hari. Salah satu cara untuk menambah penghasilan mereka adalah dengan memberikan keterampilan untuk mengoperasikan program shopee affiliate, sehingga mereka dapat memperoleh komisi dari hasil memasarkan produk yang ada di shopee. Tujuan kegiatan pelatihan ini untuk memberikan keterampilan kepada pensiunan Unisba dalam menjalankan program shopee affiliate dan memperoleh komisi sebagai keuntungan yang mereka peroleh dari shopee affiliate. Metode pelaksanaan pengabdian masyarakat ini terdiri dari Pengumpulan data, Penentuan potensi-potensi penghasilan tambahan, penyusunan modul, dan perhitungan keuntungan setelah beriklan di shopee affiliate. Pengabdian masyarakat ini dilaksanakan oleh Tim PKM Fakultas Ekonomi dan Bisnis Unisba dengan memberikan pelatihan sebanyak empat kali dan menghasilkan para pensiunan Unisba dapat mengoperasikan shopee affiliate. Selain itu, 70% dari peserta yang mengikuti pelatihan ini sudah mendapatkan komisi sebagai keuntungan yang diperoleh dari shopee affiliate.
Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan Aslia Nur Awalia Putri; Epi Fitriah
Jurnal Riset Akuntansi Volume 5, No. 1, Juli 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i1.6592

Abstract

Abstract. Environmental performance is the result of the company's activities in realizing and preserving a good environment and to overcome environmental impacts arising from its company activities. Environmental performance is measured through the Ministry of Environment's PROPER rating indicator. Company value is the performance of a company that is shaped by supply and demand in the capital market which reflects the public's perception of the company's performance. The value of a company is measured by Price Book Value (PBV) with the market price indicator per share divided by the book value per share. The purpose of this study is to explain the influence of environmental performance on company value partially. This study uses a verifier method with a quantitative approach.  The sample draw in this study uses purposive sampling on the population of manufacturing companies in the food and baverages sub-sector listed on the Indonesia Stock Exchange (IDX) and PROPER for the 2020-2023 period. The results of this study show that environmental performance affects the company's value. Abstrak. Kinerja lingkungan merupakan hasil dari kegiatan perusahaan dalam mewujudkan dan melestarikan lingkungan yang baik serta untuk mengatasi dampak lingkungan yang timbul dari kegiatan perusahaannya. Kinerja lingkungan diukur melalui indikator peringkat PROPER Kementerian Lingkungan Hidup. Nilai perusahaan adalah kinerja perusahaan yang dibentuk oleh penawaran dan permintaan dipasar modal yang mencerminkan persepsi masyarakat terhadap kinerja perusahaan. Nilai perusahaan diukur dengan Price Book Value (PBV) dengan indikator harga pasar per lembar saham dibagi nilai buku per lembar saham. Tujuan dari penelitian ini yaitu menjelaskan pengaruh kinerja lingkungan terhadap nilai perusahaan secara parsial. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif.  Penarikan sampel pada penelitian ini menggunakan purposive sampling pada populasi perusahaan manufaktur sub sektor food and baverages yang terdaftar di Bursa Efek Indonesia (BEI) dan PROPER periode 2020-2023. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh terhadap nilai perusahaan.
Pengaruh Penerapan Total Quality Management (TQM) terhadap Kinerja Manajerial Nastasya Deandra Dien Boer; Epi Fitriah
Jurnal Riset Akuntansi Volume 5, No. 1, Juli 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i1.6598

Abstract

Abstract. In the increasingly tight and growing business world competition, companies are required to be able to compete with other companies in order to survive and continue to make a profit. Managerial performance is a factor that determines the success of an organization, where the implementation of Total Quality Management (TQM) is an important factor that can be considered to improve managerial performance. The purpose of this study is to be able to explain the effect of the implementation of Total Quality Management (TQM) on managerial performance at CV Sinar Abadi. This study was conducted using a verification method with a quantitative approach. The sampling method in this study was non-probability side with convenience sampling technique, and the sample in this study was 30 respondents. The data collection technique in this study used a questionnaire and the data processing technique used SmartPLS 3.0 software. The results of this study indicate that the implementation of Total Quality Management (TQM) at CV Sinar Abadi is very good, and Managerial Performance at CV Sinar Abadi is very good. The results also show that the implementation of Total Quality Management (TQM) has an effect on Managerial Performance. Abstrak. Pada persaingan dunia bisnis yang terus berkembang dan semakin ketat menuntut perusahaan untuk mampu bersaing dengan perusahaan lainnya agar dapat bertahan dan terus memperoleh keuntungan. Kinerja manajerial menjadi faktor yang menentukan keberhasilan sebuah organisasi, di mana penerapan Total Quality Management (TQM) menjadi faktor penting yang dapat dipertimbangkan untuk meningkatkan kinerja manajerial. Tujuan dari penelitian ini adalah untuk mampu menjelaskan pengaruh penerapan Total Quality Management (TQM) terhadap kinerja manajerial pada CV Sinar Abadi. Penelitian ini dilakukan dengan menggunakan metode verifikatif dengan pendekatan kuantitatif. Metode pengambilan sampel dalam penelitian ini adalah non-probability samping dengan Teknik convenience sampling, dan sampel pada penelitian ini sebanyak 30 responden. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dan teknik pengolahan datanya menggunakan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa penerapan Total Quality Management (TQM) di CV Sinar Abadi termasuk sangat baik, dan Kinerja Manajerial di CV Sinar Abadi termasuk sangat baik. Hasil penelitian juga menunjukkan bahwa penerapan Total Quality Management (TQM) berpengaruh terhadap Kinerja Manajerial.
Performance of Zakat Institutions: Strategies for Using Financial Technology to Increase Zakat Collection Fadilah, Sri; Fitriah, Epi; Maemunah, Mey; Fauziah, N. Eva; Lestari, Rini; Rosdiana, Yuni
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.4022

Abstract

This study aims to analyze the strategies of Zakat institutions in adopting financial technology to optimize ZIS collection. The recognition of the significant potential of the Zakat funds has yet to be fully realized, forming a backdrop for this research. This indicated that the efficiency of the zakat collection did not reach its maximum potential. Various factors contribute to this situation, including challenges in adopting and implementing financial technology, particularly through financial technology (Fintech). Numerous hurdles hinder the effective utilization of financial technology by Zakat institutions. Conversely, embracing and incorporating Fintech, offers various advantages, such as enhancing Zakat governance and optimizing collection processes. Consequently, it is crucial to investigate how zakat institutions respond to financial technology to enhance zakat collection. This research employs a case study methodology and a descriptive analysis research approach, focusing on LAZ Rumah Zakat. The data collection involved documentation and interviews. The findings of this study indicate that the implementation of fintech in LAZ Rumah Zakat is very much needed to support the zakat collection strategy, especially with the use of social media and other technology media. Especially the rapid use of technology as an impact of the COVID-19 pandemic in 2020 and 2021.
Co-Authors Ajeng Karina Putri Anisia Febriyanti Aslia Nur Awalia Putri Asyifa Dinda Ramadhanti Dede Rustandi Diamonalisa Sofianty Diniyah Putri Istiqamah Dwi Siti Halijah Elsya Wulannia Nurfadilah Fauziah, N. Eva Funam Islamidina Hendryan Nur Pratama Ikrima Dinil Haq Iss, Affandi Kania Laksmi Nirmala Kania Nurcholisah Meika Purnamasari Mey Maemunah Misnawati Mochammad Shalfa Mughni Mochammad Shalfa Mughni Muhammad Azhar Wijaya Muhammad Toriqurrahman Nabila Sabrina Putri Nastasya Deandra Dien Boer Novia Nurmawanti Nur Fitri Nurul Hatmy R Parahitha Dwi Putri Ranti Dwi Berlianti Bachtiar Resti Punjianti Rini Lestari Rini Lestari Rosdiana, Yuni Rudy Hartanto Rudy Hartanto Shearly Damayanti Sonya Suciputri Sri Fadilah Susilo Setiyawan Tanya Fatmahidayah Sumintardirja Anya Yasmina Natasya Yuhka Sundaya Yuni Rosdiana Zalsabila Rahmalia Putri Yuliansyah