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Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities Fidiana; Handayani, Nur; Retnani, Endang Dwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.679

Abstract

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action. Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study
Risk Factors for Stunting in Toddlers in the Public Health Center Working Area Embo Jeneponto, South Sulawesi Syakur, Rosdiana; Musaidah, Musaidah Musaidah; Handayani, Nur
Jurnal Penelitian Pendidikan IPA Vol 9 No 9 (2023): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i9.5266

Abstract

Stunting is still a nutritional problem in Indonesia, including in South Sulawesi. The impact of stunting is very broad, starting from the individual, family, community, and country levels. This study aims to analyze the risk factors for stunting incidents in the Embo District Health Center Work Area, Jeneponto. The type of research used in this research is observational with a "Case-Control Study" (case-control) approach, namely the status of the research design carried out by identifying subjects in the form of cases, using primary data through interviews with questionnaires. The variables studied included maternal education, birth weight, birth length, and exclusive breastfeeding. The sampling technique uses simple random sampling. The number of samples in this study was 136 samples which included 68 case groups and 68 control groups. The results of the study showed that the variables that were risk factors for stunting were maternal education (OR= 9.758), birth weight (OR= 5.590), body length (OR= 8.065), and exclusive breastfeeding (OR= 4.286). Therefore, efforts are needed to increase the knowledge of every prospective mother by providing education on nutritional requirements for pregnant women so that they can prevent low birth weight and short birth length as well as postpartum education for exclusive breastfeeding.
Efektivitas Media Video Animasi, Leaflet Dan Metode Demonstrasi Dalam Meningkatkan Pengetahuan Cuci Tangan Pakai Sabun Pada Siswa Sekolah Dasar Inpres Laloasa, Kabupaten.Gowa Rasjid, Ashari; Khaer, Ain; Handayani, Nur
Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat Vol 25 No 2 (2025): Jurnal Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat
Publisher : Jurusan Kesehatan Lingkungan Poltekkes Kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/sulo.v25i2.1786

Abstract

Handwashing is a positive behavior that should be taught to children in elementary schools to maintain cleanliness and avoid various health problems that may arise. Therefore, it is crucial to convey health information to elementary school students through animated videos, brochures, and demonstration methods. This study aims to evaluate the effectiveness of animated videos, brochures, and demonstration methods in increasing knowledge about Handwashing with Soap among students of SD Inpres Laloasa, Gowa Regency. The type of research conducted was an analytical observational study with a quasi-experimental approach using a pre-test and post-test design in one group. The sampling method applied was purposive sampling with a total of 96 respondents, which were then analyzed using the Mc. Nemar test. The findings of the study with the application of the Mc. Nemar test showed that animated videos can increase knowledge about CTPS with an increase of 56.3% and p = 0.001. In addition, pamphlets as a medium were proven effective in increasing understanding of CTPS with a percentage increase reaching 43.7% and p = 0.001. The demonstration method also demonstrated success in improving understanding of CTPS with a 50% increase and p = 0.001. The results of this study indicate that animated videos, brochures, and demonstration techniques are efficient methods for improving understanding of CTPS among elementary school students. It is hoped that effective health promotion techniques and methods can be implemented to broaden students' knowledge.
Berbagi untuk Negeri: Edukasi Tabungan dan Perencanaan Sejak Dini di Yayasan Yatim Piatu dan Dhuafa Ishlahul Hayat, Tangerang Selatan Handayani, Nur; Nurhamidah, Anisah; Elviani, Rosita; Gaol, Royana Lumban
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 11 (2026): Januari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i11.3743

Abstract

Kegiatan Pengabdian Mahasiswa kepada Masyarakat (PMKM) yang mengusung tema “Berbagi Untuk Negeri: Edukasi Tabungan dan Perencanaan Keuangan Sejak Dini di Yayasan Yatim Piatu dan Dhuafa Ishlahul Hayat” memiliki tujuan untuk memberikan edukasi kepada anak-anak di yayasan mengenai pentingnya kebiasaan menabung serta kemampuan mengelola keuangan sejak usia dini. Metode yang digunakan dalam kegiatan ini mencakup penyampaian materi, pelatihan, dan pendampingan yang interaktif, semua disajikan dengan cara yang menyenangkan dan mendidik. Para peserta diajak untuk memahami aspek menabung melalui simulasi yang sederhana dan aktivitas mewarnai celengan sebagai bentuk penguatan kreativitas mereka. Hasil kegiatan menunjukkan bahwa para peserta menunjukkan semangat yang tinggi dan peningkatan dalam pemahaman mereka akan pentingnya memiliki kebiasaan finansial yang baik. Aktivitas ini juga menumbuhkan rasa kemandirian dan tanggung jawab sosial, baik bagi peserta maupun mahasiswa yang terlibat. Oleh karena itu, kegiatan ini sukses menjadi sarana yang efektif dalam menerapkan nilai-nilai Tri Dharma Perguruan Tinggi melalui pemberdayaan masyarakat dan pendidikan keuangan anak-anak sejak dini.
PELATIHAN MANAJEMEN KEUANGAN DAN STRATEGI PEMASARAN DI ERA NEW NORMAL Amanah, Lailatul; Handayani, Nur; Fuadati, Siti Rokhmi; Susanti, Susanti
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 2 (2022): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.112 KB) | DOI: 10.24034/kreanova.v2i2.4985

Abstract

UKM berpotensi untuk terus berkembang, dalam hal produktivitas maupun daya saing. Dalam prosesnya, ada beberapa UKM yang dapat berkembang dan kemudian menjadi sukses, namun tak sedikit yang mengalami kegagalan bahkan tak mampu untuk beroperasi lagi. Kesuksesan UKM dipengaruhi oleh banyak faktor diantaranya kemampuan dalam manajemen keuangan, pemasaran, teknologi serta modal. Salah satu strategi dalam memasarkan produk dalam era pandemi ini melalui media sosial. Strategi tersebut memudahkan UKM dalam memasarkan produknya secara tepat guna mempertahankan kelangsungan usaha yang dijalankannya pada saat ini dan masa mendatang. Pandemi Covid-19 sangat berdampak pada sektor ekonomi menyebabkan konsumen menurun, yang berakibat pada menurunnya transaksi penjualan. Hal ini sangat berdampak pada UKM. Oleh karena itu UKM harus mampu mengatur keuangannya serta mencari strategi pemasaran yang sesuai dengan situasi dan kondisi yang ada. Manajemen keuangan UKM yang baik dapat membantu pelaku UKM dalam mengatur keuangannya sehingga kegiatan operasional dapat berjalan lancar. Dengan kemampuan mengatur keuangan dan melakukan pemasaran online diharapkan pelaku UKM dapat bertahan dalam masa Pandemi Covid-19.
Edukasi Personal Hygiene Remaja di SMP Negeri 3 Getasan, Kabupaten Semarang Mufidaturrosida, Ana; Utaminingtyas, Farida; Latifa, Dewi Nur; Fatimatuszahra, Faaza; Handayani, Nur
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1402

Abstract

Health-related behaviors should be instilled in children as early as possible. Children are agents of change who can practice what they have learned through personal hygiene activities and share them with their families and peers. Lack of personal hygiene practices, such as washing hands after various activities, can increase the risk of various diseases. Providing understanding to school-aged adolescents is crucial to foster awareness of the importance of maintaining health. The goal of this activity is to increase adolescents’ understanding of personal hygiene so they can maintain their own cleanliness and health and reduce morbidity. This activity method is implemented by delivering material followed by a discussion and question-and-answer session. Evaluation results indicate an increase in adolescents’ understanding of personal hygiene.
PENGUKURAN KINERJA MANAJEMEN DALAM IMPLEMENTASI E–PROCUREMENT UNTUK MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.726 KB) | DOI: 10.24034/jiaku.v1i1.4995

Abstract

One form of the Surabaya city government's effort to innovate the procurement of goods and services is to implement an electronic goods and service procurement system, known as E-Procurement. To determine the level of success of the implementation of the new system, it is necessary to conduct a research and analysis in a measurable and in-depth manner. One method that can be used is the Balanced Scorecard, which can measure the level of success of a system from 4 (four) perspectives. Based on the results of the research that has been done, it can be concluded that the E-Procurement system has succeeded in minimizing the constraints that occurred in the previous system. In terms of: (1) the financial perspective of E-Procurment can improve efficiency, effectiveness and accountability of financial statements are met. (2) from the customer perspective, E-Procurement has been able to increase the number of bidders and even attract new participants both from within and outside Surabaya. (3) internal business process perspective, E-Procurement is able to innovate that can eliminate the constraints that occurred in the previous system. (4) from a growth and learning perspective, E-Procurement is able to improve the quality and quality of human resources so that from these qualified human resources positive feedback will be obtained for the improvement of this E-Procurement system in the future. In terms of the realization of good government governance, the implementation of E-Procurement is a manifestation of the Surabaya city government's commitment to serving the community, in the process of procuring government goods and services so that they are free from corruption, collusion and nepotism (KKN) practices.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Pradana, Era Yunian; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5979

Abstract

This research aimed to examine the effect of Local-Owned Source revenue, General Allocation Fund, and Special Allocation Fund on the financial performance of local government in districts/cities of East Java Province. The research was quantitative. Moreover, the data collection technique used total sampling i.e., all the population members were the sample. In line with that, there were 38 districts/cities of East Java Province during the observation period of 2019-2021. Furthermore, the data were from the realization of regional income and expenditure budgets statement for all districts/cities in East Java Province and were taken from the Financial Audit Agency of East Java Province. Moreover, the data analysis technique used multiple linear regressions with SPSS 26. The result showed that (1) Local-Owned Source revenue had a positive effect on the financial performance of local government in districts/cities of East Java Province, (2) General Allocation Fund did not affect the financial performance of local government in districts/cities of East Java Province, and 3) Special Allocation Fund had a negative effect on the financial performance of local government in districts/cities of East Java Province.
Pelatihan Pembuatan Product Catalog Pada UMKM Kali Kepiting Sejahtera Kelurahan Pacar Kembang Kota Surabaya Amanah, Lailatul; Handayani, Nur; Susanti, Susanti; Mutmainnah, Dewi; Syahrenny, Nenny
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 2 (2025): EDISI DESEMBER 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i2.7775

Abstract

The Kali Kepiting Sejahtera MSME Association in Surabaya faces challenges, including a lack of professional product catalogs, limited managerial skills, and traditional and unstructured promotional methods. This community service activity aims to empower MSMEs through training in creating professional product catalogs, both printed and digital, accompanied by individual mentoring. The activity methods include providing basic product catalog materials, design training using simple applications, individual mentoring, and evaluation of catalog improvements. The main work is a collective and individual catalog product ready to be used for promotions, activity reports, journal publications, and PKM seminars. The work review indicates that this training enhances the ability of MSME managers to compile content and design catalogs, strengthen their business image, and provide structured promotional media. The impact of the activity is evident in the increased understanding of branding and digital promotion among participants, enhanced catalog operational capabilities, and MSME readiness to capitalize on opportunities for collaboration and new markets. The conclusion of the activity stated that 100% of MSME Kali Kepiting Sejahtera participants successfully created digital and printed product catalogs, both individually and collectively. The activity also succeeded in enhancing digital literacy, design skills, and understanding of product branding, in line with the initial needs of partners to improve their business promotion strategies.ABSTRAKPaguyuban UMKM Kali Kepiting Sejahtera di Surabaya menghadapi masalah belum tersedianya katalog produk profesional, keterampilan pengelola terbatas, serta promosi yang masih tradisional dan kurang terstruktur. Kegiatan pengabdian ini bertujuan memberdayakan UMKM melalui pelatihan pembuatan katalog produk profesional, baik cetak maupun digital, disertai pendampingan individual. Metode kegiatan meliputi pemberian materi dasar product catalog, pelatihan desain menggunakan aplikasi sederhana, pendampingan individual, dan evaluasi penyempurnaan katalog. Karya utama berupa produk katalog kolektif dan individual yang siap digunakan untuk promosi, laporan kegiatan, publikasi jurnal, dan seminar PKM. Ulasan karya menunjukkan bahwa pelatihan ini meningkatkan kemampuan pengelola UMKM dalam menyusun konten dan mendesain katalog, memperkuat citra usaha, serta memberikan media promosi yang terstruktur. Dampak kegiatan terlihat pada peningkatan pemahaman peserta mengenai branding dan promosi digital, kemampuan operasional katalog, serta kesiapan UMKM menghadapi peluang kerja sama dan pasar baru. Kesimpulan kegiatan menyatakan bahwa sebanyak 100% peserta UMKM Kali Kepiting Sejahtera berhasil membuat Product Catalog digital dan cetak, baik dalam bentuk individual maupun kolektif. Kegiatan juga berhasil meningkatkan literasi digital, kemampuan desain, dan pemahaman branding produk, sesuai dengan kebutuhan awal mitra dalam memperbaiki strategi promosi usaha.
DETERMINANTS OF ENTREPRENEUR’S PERFORMANCE IN MSMEs IN EAST JAVA Mustika, Hindah; Handayani, Nur; Amanah, Lailatul; Abbas, Ansar; Ahmad, Muhammad Ali
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 14, No 3 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK): Article in Progress
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i3.82310

Abstract

Entrepreneur's performance is the result of work that has been finished by someone and this will have a positive impact on the sustainability of an organization. The purpose of this research aims to test and analyze the influence attitude to entrepreneur, subjective norm, perceived behavior control, intention to entrepreneur, spirituality on entrepreneur's performance in maintaining the survival of MSMEs in East Java. Methodology a quantitative survey was carried out and the data sample of 251 classic product business owners in East Java was collected using quota sampling technique. Partial least squares-based structural equation modeling (PLS-SEM) was employed to test the hypothesized relationships. Results that for the direct influence test of the 5 hypotheses there were two significant influence tests accepted and an indirect influence test where there were 4 hypotheses, of which one significant hypothesis was accepted. The results of this research have implications for owners of MSMEs, especially in East Java, to understand that it is necessary to think about intrinsic and extrinsic motivation so that it will become a strategy in maintaining survival. JEL: L66, L67, L68.
Co-Authors Abbas, Ansar Afininda Melanawati, Afininda Agustin, Yuliana Ahmad, Muhammad Ali Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Ana Mufidaturrosida Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Delvira Andini Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Elviani, Rosita Emmy Vismia Indyarwati, Emmy Vismia Ernawaty Usman Fadhillah, Zaki Fatimatuszahra, Faaza Fauziyah, Miftahul Reza Felmawati, Erik Noviana Fidiana, Fidiana Firnandi Heliyanto, Firnandi Gaol, Royana Lumban Haziq, Juan Syakir Hindah Mustika Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khaer, Ain Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Latifa, Dewi Nur Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Musaidah, Musaidah Musaidah Muthmainnah Muthmainnah Mutmainnah, Dewi N.K, Rahmawati Nasution, Irfan Sazali Novita Novita Noy, Ismail Nurhamidah, Anisah Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Era Yunian Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasjid, Ashari Rasyifa, Fayza RATNA WIJAYANTI Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Siti Rokhmi Fuadati Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syahrenny, Nenny Syakir Haziq, Juan syakur, Rosdiana Teguh Suryanto Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Utaminingtyas, Farida Wahidahwati Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah