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All Journal Jurnal Riset Akuntansi Dan Bisnis Airlangga Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Multidisiplin BERNAS: Jurnal Pengabdian Kepada Masyarakat eCo-Fin journal of social and economic research
Naila Najihah
Universitas Islam Sultan Agung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY AND ISLAMIC CORPORATE GOVERNANCE Maya Indriastuti; Naila Najihah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.206

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibility dan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013- 2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibility dan Islamic corporate governance berpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibility dan Islamic corporate governance dengan baik dan konsisten. Secara teoritis, hasil penelitian ini mendukung teori agensi dan teori sharia enterprise sehingga dapat dijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibility dan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.
Fish Farming in Buckets (Budikdamber) as an Effort to Provide Self-Sufficient Food and Alternative Income Mutoharoh Mutoharoh; Naila Najihah; Winarsih Winarsih; Luluk Muhimatul Ifada; Zainal Alim Adiwijaya
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 6, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v6i3.10895

Abstract

This program was proposed to overcome food problems, limited land for farming and additional income for the society in urban areas.  The aquaponics in the bucket technique is a relevant solution to be implemented nowadays for urban communities faced with the increase in food prices issue on the market, as reported by target partners. Implementing aquaponics also has the potential to be an alternative income as this produces commodities with selling value. The implementation of this program involves PKK RW members in Bangunharjo as potential partners due to their background as housewives with a high need for a variety of food ingredients and a source of additional income for the family. This program was implemented for six months, from April until September 2023, covering the preparation, practice, evaluation, and assessment stages using the Participatory Learning and Action method. The results showed quite satisfactory results, with an average of 2 harvests of plants being carried out by each partner group and a mortality rate of farmed fish of 16% or 45 of 280 catfish fingerlings.
Pengaruh Struktur Modal dan Carbon Emission Disclosure terhadap Nilai Perusahaan Sungging Pinilih Chandra Asmara; Naila Najihah
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2536

Abstract

  In the era of sustainability and transparency, carbon emission disclosure and capital structure management have become critical considerations in assessing corporate value, particularly within high-emission industries such as the energy sector. This study aims to analyze the effect of capital structure and carbon emission disclosure on firm value in Indonesian energy companies. This study employs a quantitative method with an ex post facto research design, relying on secondary data obtained from financial statements and sustainability reports. A total of 44 energy companies listed on the Indonesia Stock Exchange during the period 2021–2023 serve as the units of analysis. The findings show that capital structure, as measured by the debt-to-equity ratio, has a significant negative effect on firm value, while carbon emission disclosure does not exhibit a significant influence. These results imply that a higher proportion of debt may reduce investor confidence and perceived firm value, whereas carbon emission disclosure alone, without concrete environmental initiatives, is insufficient to enhance firm value. Therefore, to improve firm value and strengthen their sustainability image, energy companies should maintain an optimal capital structure while ensuring that carbon emission disclosures are integrated into a broader, actionable sustainability strategy.
MODEL BANK JELANTAH BERBASIS MASYARAKAT DI KELURAHAN BANGUNHARJO: SOLUSI PENGELOLAAN LIMBAH DAN PENINGKATAN EKONOMI Mutoharoh Mutoharoh; Naila Najihah; Zainal Alim Adiwijaya
Jurnal Pengabdian Masyarakat Multidisiplin Vol 8 No 3 (2025): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v8i3.5885

Abstract

The initiation of Used Cooking Oil (UCO) Bank is a community-based mentoring program for managing used cooking oil for female community in Bangunharjo Village, Semarang. Bangunharjo is one of the densely populated areas in the centre of Semarang City, with most residents working as food seller who potentially contribute to produce a significant cooking oil waste in addition to other household activities. This cooking oil bank was initiated to increase public awareness of maintaining environment and become an opportunity to change waste into more economic value. By implementing the Participatory Learning and Action (PLA) method, this program is implemented with the preparation, practice, and evaluation stages. The output of this program is the establishment of a Used Cooking Oil Bank in the partner area. The evaluation results show that the initiated bank went well in the first six months by producing income for both residents and the organization. During the implementation, no significant obstacles hindered the achievement of the goals. This initiation can be developed in various other areas by ensuring the appointment of the proper coordinator with the full support of the regional board of Family Welfare and Empowerment Organization (PKK).
PENGARUH PERATAAN LABA, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Diah Tika Melani; Naila Najihah
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1366

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh perataan laba, struktur modal dan ukuran perusahaan terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Alat analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 26. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 92 sampel perusahaan manufaktur. Penelitian ini menggunakan data sekunder yang didapat dari website resmi BEI. Hasil penelitian ini menunjukkan bahwa (1) perataan laba dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan; dan (2) struktur modal berpengaruh negatif terhadap nilai perusahaan.
Digitalisasi Pembukuan sebagai Upaya Peningkatan Pengelolaan Keuangan Bank Sampah Naila Najihah; Mutoharoh; Devi Permatasari; Winarsih
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i3.17807

Abstract

Pembukuan keuangan menjadi salah satu masalah utama di Bank Sampah Berkah. Tidak hanya pencatatan yang masih dilakukan secara manual, pembukuan di Bank Sampah Berkah juga belum mampu membuat laporan bank sampah yang dapat dipertanggungajawabkan kepada pemangku kepentingan. Dengan demikian, kegiatan pengabdian dilaksanakan dengan fokus pada transformasi pembukuan digital. Pelaksanaan kegiatan sosialisasi dihadiri oleh 6 pengelola dan 20 nasabah bank sampah dengan tujuan utama memberikan pemahaman tentang pentingnya pembukuan digital. Sedangkan pembekalan keterampilan diberikan hanya kepada pengelola bank sampah yang berfokus pada penggunaan Ms.Excel sebagai media pembukuan digital sederhana. Berdasarkan hasil evaluasi kegiatan, menunjukkan bahwa Bank Sampah Berkah telah mampu melaksanakan pembukuan digital sederhana dan menyediakan beberapa laporan yang dapat dipertanggungjawabkan. Adapun bentuk laporan yang dihasilkan seperti data digital Tabungan nasabah, data digital persediaan barang dan rekap bulanan setoran sampah nasabah, serta laporan penjualan dan laba/rugi. Hasil pengabdian menunjukkan bahwa Bank Sampah Berkah memiliki kapasitas untuk dapat mengembangkan kueliatas pembukuan, dengan demikian kedepannya Bank Sampah Berkah perlu merencanakan untuk menggunakan aplikasi pembukuan yang terintegrasi dengan data nasional Bank Sampah.
Co-Authors Devi Permatasari Diah Tika Melani Luluk Muhimatul Ifada Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh Sungging Pinilih Chandra Asmara WINARSIH Winarsih Winarsih Zainal Alim Adiwijaya