Article Per Year (5 Year)
p-Index From 2021 - 2026
5.336
P-Index
This Author published in this journals
All Journal Journal of Innovation in Business and Economics Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Riset Ilmu Ekonomi dan Bisnis Bandung Conference Series: Economics Studies MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi Jurnal Penelitian Pendidikan Indonesia Dinamika Ekonomi: Jurnal Kajian Ekonomi dan Pembangunan Jurnal Manajemen dan Bisnis (Performa) International Journal of Entrepreneurship and Sustainability Studies
Nurfahmiyati Nurfahmiyati
Prodi Ekonomi Pembangunan, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
UNDERSTANDING ACCOUNTING AND SHARIA VIEWS ON BITCOIN CRYPTOCURRENCY AS A DIGITAL-BASED FINANCIAL INSTRUMENT Sabana, Mochamad Arief; Nurfahmiyati; Amaliya, Ima
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3383

Abstract

In Indonesia, cryptocurrency began to develop, and Indonesian traders started to use it widely. This is a phenomenon, given the need for cryptocurrency accounting processing. This research seeks to examine and test cryptocurrency and blockchain technology with the approach and supervision of the Indonesian PSAK and focuses on the accounting treatment of cryptocurrencies in Indonesia. It also seeks to understand the way Sharia Maqasid perceives transactions using cryptocurrency and blockchain. The purpose of this study is to conduct a study of cryptocurrency accounting based on PSAK applied in Indonesia and examine the views of Sharia Maqasid. This study uses a literature review model to define cryptographic accounting and literature on the Maqasid view of sharia. The results show there is no accounting treatment for cryptocurrency transactions, regardless of whether the transaction is treated as cash, assets, or inventory. Furthermore, the view of the Islamic Maqasid on this transaction is permissible. Keywords    : Cryptocurrency, Understanding Accounting, Bitcoin, Digital Currency.
Strategi Pengembangan Bisnis UMKM Rengginang Dengan Pendekatan Blue Ocean Strategy Saffana Putri Arifa; Nurfahmiyati
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 4, No. 1, Juli 2024, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v4i1.3702

Abstract

Abstract. Micro, Small and Medium Enterprises (MSMEs) are one of the driving forces of the economy in Indonesia. One of the largest contributing MSME sectors is Micro and Small Enterprises (MSEs) in the food and beverage sector. The purpose of this study is to find out what strategy is applied by Rengginang MSMEs in Cikoneng Village using a blue ocean strategy. The research method used in this study is qualitative method. The data used were the results of observations, interviews, and Focus Group Discussions. Based on the results of the analysis conducted on the Rengginang strategy canvas in Cikoneng Village, it can be seen that Rengginang's business in Cikoneng Village lags behind in marketing factors. To improve these lagging factors, it is important for Cikoneng entrepreneurs to improve their marketing through social media or use e-commerce consistently. Abstrak. Usaha Mikro Kecil Menengah (UMKM) merupakan salah satu penggerak roda perekonomian di Indonesia. Salah satu sektor UMKM yang paling besar kontribusinya yaitu Usaha Mikro dan Kecil (UMK) di bidang makanan dan minuman. Tujuan penelitian ini yaitu untuk mengetahui strategi apa yang diterapkan UMKM Rengginang di Desa Cikoneng menggunakan blue ocean strategy. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif. Data yang digunakan adalah hasil observasi wawancara dan Focus Group Discussion. Berdasarkan hasil analisis yang dilakukan pada kanvas strategi Rengginang di Desa Cikoneng, dapat diketahui bahwa usaha Rengginang di Desa Cikoneng tertinggal pada faktor pemasaran. Untuk meningkatkan faktor yang tertinggal tersebut, penting bagi pengusaha rengginang Cikoneng untuk meningkatkan pemasarannya melalui media sosial atau menggunakan e-commerce dengan konsisten.
Pengaruh Perubahan Variabel Makroekonomi terhadap Nilai Aktiva Bersih Reksa Dana Saham Abia Hessa Liyana Zahra; Nurfahmiyati
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 4, No. 2, Desember 2024, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v4i2.5043

Abstract

Abstrak. Fluktuasi ekonomi Indonesia dari tahun 2018-2022 didorong oleh berbagai faktor eksternal dan internal, dengan pandemi Covid-19 menyebabkan ketidakstabilan yang signifikan dan resesi. Kebijakan ekonomi yang membatasi mobilitas masyarakat memengaruhi variabel makroekonomi utama, termasuk PDB, inflasi, suku bunga, dan nilai tukar. Ketidakstabilan ini juga memengaruhi nilai aktiva bersih (NAB) reksa dana saham, meskipun minat investasi di sektor ini tetap tinggi. Penelitian dilakukan untuk memeriksa hubungan antara PDB, inflasi, suku bunga, dan nilai tukar selama periode ini menggunakan metode kuantitatif deskriptif. Data dari Badan Pusat Statistik, Bank Indonesia, dan Otoritas Jasa Keuangan dianalisis dengan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa NAB reksa dana saham tidak dipengaruhi secara signifikan oleh PDB, suku bunga, dan nilai tukar, tetapi inflasi memiliki dampak yang signifikan. Secara keseluruhan, PDB, inflasi, suku bunga, dan nilai tukar memiliki hubungan negatif dan tidak signifikan dengan NAB, kecuali inflasi yang memiliki efek positif dan signifikan. Abstract. Indonesia's economic fluctuations from 2018-2022 were driven by both external and internal factors, with the Covid-19 pandemic causing significant instability and a recession. Economic policies that restricted public mobility impacted key macroeconomic variables, including GDP, inflation, interest rates, and exchange rates. This instability also influenced the net asset value (NAV) of equity mutual funds, despite high investment interest in the sector.A study was conducted to examine the relationships between GDP, inflation, interest rates, and exchange rates over this period using descriptive quantitative methods. Data from the Central Statistics Agency, Bank Indonesia, and the Financial Services Authority were analyzed with Eviews 12 software.Results showed that NAV of equity mutual funds was not significantly affected by GDP, interest rates, and exchange rates, but inflation had a significant impact. Overall, GDP, inflation, interest rates, and exchange rates had a negative and insignificant relationship with NAV, except for inflation, which had a positive and significant effect.
The Effect of Good Corporate Governance on Employee Performance Through Job Satisfaction Rini Lestari; Kania Nurcholisah; Nurfahmiyati; Ririn Sri Kuntorini
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (December 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4470

Abstract

This article aims to empirically examine the effect of Good Corporate Governance (GCG) principles on job satisfaction and employee performance, and analyze the role of job satisfaction in mediating the effect of GCG on employee performance.The research method used is a verifiable research method with a quantitative approach. The data collection technique used is a questionnaire distributed to employees who work at Islamic banking institutions in the city of Bandung. The data analysis technique used was assisted by the SEM PLS statistical technique with a sample of 118 employees of Islamic banking institutions in the city of Bandung. The results of the study show that the implementation of GCG principles has a positive and significant effect on job satisfaction and employee performance, job satisfaction has a positive and significant effect on employee performance and the implementation of GCG principles has a positive and significant effect on employee performance through job satisfaction.
DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH Nurfahmiyati; Rahmani, Annisa Nadiyah; Nurcholisah, Kania; Notolegowo, Hantoro Ksaid; Azan, Ferdi Zanuar; Nurhayati, Nunung
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4753

Abstract

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.       Keywords     : Business Digitalization, Halal Products, MSME
Pengaruh DDF, TPAK, dan Upah Minimum Terhadap Ketimpangan Pendapatan di Kab/Kota Provinsi Jawa Barat Tahun 2019-2023 10090221021, Sarah Nurzakiah; Nurfahmiyati
Bandung Conference Series: Economics Studies Vol. 5 No. 2 (2025): Bandung Conference Series: Economics Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcses.v5i2.18668

Abstract

Abstract. Income inequality becomes one of the challenges in regional economic development, including in Districts/Municipalities of West Java Province. Significant income differences between regions and community groups can hamper economic performance. From 2019 to 2023, the level of income inequality in West Java continued to increase and the realization exceeded the target set in the RPJMD. This study aims to analyze the effect of the degree of fiscal decentralization (DDF), labor force participation rate (TPAK), and minimum wage on income inequality in Districts/Municipalities of West Java Province during the 2019-2023 period. The analysis method used in this study is panel data regression with the Fixed Effect Model (FEM) approach, where income inequality is the dependent variable and the other three variables are independent variables. The results show that simultaneously the three variables have a significant effect on income inequality by 73.3%. Partially, DDF and minimum wage have a significant but directly proportional effect on income inequality. Meanwhile, TPAK has a negative and significant effect on income inequality Abstrak. Ketimpangan pendapatan menjadi salah satu tantangan dalam pembangunan ekonomi daerah, termasuk di Kab/Kota Provinsi Jawa Barat. Perbedaan pendapatan yang signifikan baik antar wilayah dan kelompok masyarakat dapat menghambat kinerja ekonomi. Dari tahun 2019 sampai dengan 2023, tingkat ketimpangan pendapatan di Jawa Barat terus mengalami kenaikan dan realisasinya melebihi target yang sudah ditentukan dalam RPJMD. Penelitian ini bertujuan untuk menganalisis pengaruh derajat desentralisasi fiskal (DDF), tingkat partisipasi angkatan kerja (TPAK), dan upah minimum terhadap ketimpangan pendapatan di Kab/Kota Provinsi Jawa Barat selama periode 2019–2023. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM), dimana ketimpangan pendapatan sebagai variabel dependen dan ketiga variabel lainnya sebagai variabel independen. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap ketimpangan pendapatan sebesar 73,3%. Sedangkan secara parsial, DDF dan upah minimum memiliki pengaruh signifikan namun berbanding lurus terhadap ketimpangan pendapatan. Sementara itu, TPAK berpengaruh negatif dan signifikan terhadap ketimpangan pendapatan.
Pengaruh Label Halal dan Tingkat Harga terhadap Minat Beli Konsumen pada Produk Kosmetik Pixy Azkia Rahma Pradinda; Nurfahmiyati
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 3, No. 2, Desember 2023, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v3i2.2857

Abstract

Indonesia is a country with a predominantly Muslim population and at this time a lot of cosmetics are circulating without a definite halal label at quite high prices, of course this is a problem for consumers in choosing cosmetics to be used daily. This research aims to determine the influence of Halal Labels and Price Level on the purchasing decision of PIXY Cosmetics among students of Bandung Islamic University.  This study employs a quantitative descriptive research method, with the target population being students of Bandung Islamic University who use PIXY Cosmetics. The initial data collection was conducted by distributing questions on Instagram social media, followed by distributing online questionnaires to 100 respondents who use PIXY Cosmetics and analyzing the data. The research findings indicate that the Halal Label and Price Level have a positive and significant influence on the purchase intention or consumer decision-making in selecting PIXY Cosmetics. Indonesia merupakan negara dengan Penduduk mayoritas beragama islam dan pada saat ini banyak sekali kosmetik yang beredar tanpa adanya label halal yang pasti dengan harga yanh cukup tinggi, tentu saja ini menjadi permaslahan bagi konsumen dalam memilih Kosmetik yang akan digunakan sehari-harinya. Penelitian ini bertujuan untuk mengetahui adakah pengaruh Label Halal dan Tingkat Harga terhadap keputusan pembelian Produk Kosmetik PIXY bagi Mahasiswa Universitas Islam Bandung.  Metode Penelitian yang digunakan dalam penelitian ini yaitu penelitian deskriptif kuantitatif, Populasi yang digunakan yaitu Mahasiswa Universitas Bandung yang menggunakan Kosmetik PIXY. Teknik Pengumpulan Data awal yaitu dengan cara menyebarkan pertanyaan pada Media Sosial Instagram, kemudian setelah data terkumpul dilanjutkan dengan pendistribusian Kuesioner pada 100 responden pengguna Kosmetik PIXY secara online dan dianalisis. Hasil Penelitian ini Menunjukan bahwa Label Halal dan Tingkat Harga berpengaruh Positif dan Signifikan pada Minat Beli atau Keputusan Konsumen dalam memilih Produk Kosmetik PIXY.
Biaya Transaksi Industri Bordir Kecamatan Kawalu Kota Tasikmalaya (Studi kasus: PT.TPM) Ikhsan Asyaufi Ramadani; Nurfahmiyati
Dinamika Ekonomi Vol 15, No 1 (2024): DINAMIKA EKONOMI : Jurnal Kajian Ekonomi dan Pembangunan
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jde.v15i1.3085

Abstract

Kota Tasikmalaya merupakan salah satu kota pusat perdagangan yang cukup terkenal di Jawa Barat, khususnya industry bordir. PT. TPM adalah industry bordir yang memiliki nilai investasi terbesar di Kota Tasikmalaya. Namun, dalam industry, terdapat biaya-biaya yang dpaat mengurangi pendapatan perusahaan, salah satunya biaya transaksi. Tujuan penelitian ini adalah untuk mengetahui determinan biaya transaksi PT. TPM dan mengetahui factor-faktor apa saja yang mempengaruhi besaran biaya transaksi. Metode penelitian ini adalah metode kualitatif. Jenis penelitian adalah studi kasus. Sumber data yang digunakan dalam penelitian ini yaitu data primer dengan metode analisis wawancara. Hasil penelitian menunjukan bahwa: (1) Determinan biaya transaksi yang ditemukan di PT. TPM pada atribut perilaku actor adalah biaya transportasi, biaya pulsa/internet, biaya transfer, dan biaya uang makan. Biaya perizinan tidak ditemukan. Selanjutnya, determinan biaya transaksi yaitu biaya risiko] yang ditemukan meliputi biaya jika bahan baku tidak sesuai, dan biaya fluktuasi harga. Biaya jika bahan baku terlambat tidak ditemukan, karena perusahaan mengatasi solusi tersebut dengan cara mengganti rencana produksi, sehingga tidak mengeluarkan biaya. Selain itu, determinan biaya transaksi biaya pelaksanaan yang ditemukan adlaah biaya upah tenaga kerja, biaya distribusi, biaya perawatan mesin, dan biaya upah lembur. (2) factor yang menyebabkan besaran biaya transaksi PT. TPM adalah kondisi ekonomi yang Kembali normal sehingga jumlah produksi meningkat setiap tahun. Hal ini menyebabkan kenaikan pada biaya transaksi PT. TPM.
Pengaruh Kemudahan, Keamanan, dan Manfaat QRIS terhadap Perilaku Konsumtif Generasi Z Nurfahmiyati; Fitriani Nabila Dewi
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 5, No. 2, Desember 2025, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v5i2.8304

Abstract

Abstract. Technological developments have had a major impact on various aspects of human life, including Generation Z. One such technological innovation is QRIS, a digital payment system. The emergence of QRIS has changed the way people make transactions and consume, especially among younger age groups who are more adaptable to technology. This study aims to analyze the influence of convenience, security, and benefits of using QRIS on the consumption behavior of Generation Z in Bandung. This study employs a quantitative method with a descriptive approach. Data was collected through a questionnaire distributed to 215 Generation Z respondents residing in Bandung City who actively use QRIS. Data analysis was conducted using Structural Equation Modeling Partial Least Square (SEM-PLS) and processed using the SmartPLS 4.0 application. The results of the study indicate that perceived security and perceived of usefulness of using QRIS have a significant effect on consumer behavior, while perceived ease of use do not show a significant effect on consumer behavior. Based on these findings, QRIS users are advised to enhance their awareness in managing personal finances wisely to avoid falling into consumerist behavior. Abstrak. Perkembangan teknologi telah membawa dampak besar terhadap berbagai aspek kehidupan manusia termasuk Generasi Z. Salah satu inovasi teknologi adalah QRIS yang merupakan salah satu sistem pembayaran digital. Munculnya QRIS telah mengubah cara bertransaksi dan pola konsumsi masyarakat, terutama pada kelompok usia muda yang lebih adaptif terhadap teknologi. Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan, keamanan, dan manfaat penggunaan QRIS terhadap perilaku konsumtif Generasi Z di Kota Bandung. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 215 responden Generasi Z yang berdomisili di Kota Bandung dan aktif menggunakan QRIS. Analisis data dilakukan dengan Structural Equation Modeling Partial Least Square (SEM-PLS) dan diolah menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa persepsi keamanan dan persepsi manfaat penggunaan QRIS berpengaruh signifikan terhadap perilaku konsumtif, sementara persepsi kemudahan tidak menunjukkan pengaruh signifikan terhadap perilaku konsumtif. Dari hasil penelitian ini, pengguna QRIS disarankan untuk dapat meningkatkan kesadaran dalam mengelola keuangan pribadi secara bijak agar tidak terjebak pada perilaku konsumtif.
THE ADOPTION OF BUSINESS DIGITALIZATION BY SMEs: A CASE STUDY IN BANDUNG Ferdi Z Azan; Hantoro Ksaid Notolegowo; Nurfahmiyati; Nunung Nurhayati
Jurnal Manajemen dan Bisnis Performa Vol. 21 No. 2 (2024)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v21i2.4436

Abstract

The objective of this study is to investigate the the existing practice of business digitalization by SMEs in Bandung. There were qualitative techniques employed in conducting the research, which mainly consisted of several interviews with small scale enterprise owners cutting across different sectors. The findings show that digital enterprises are responsible for significant improvements in business operations and financial results. However, there are still some challenges including high costs at initiation stage and inadequate employee skills required. According to research affordable technology solutions and training employees can be effective approaches to mitigate these obstacles thereby improving Small Medium Enterprises benefits from going digital.
Co-Authors 10090221021, Sarah Nurzakiah Abia Hessa Liyana Zahra Allya Roosallyn Assyofa Althaf Azhar Rafhi Syahputra Althaf Azhar Rafhi Syahputra Amaliya, Ima Annisa Nadiyah Rahmani Asnita Frida Sebayang Asnita Sebayang Asri Suangga Asyifa Nur Azizah Azkia Rahma Pradinda Bayu Putra Cahyani Wulandari Dimas Nurjaya Elda Nur Fauzi Fadilah Ghani Azis febby bilqis Ferdi Z Azan Ferdi Zanuar Azan Fitriani Nabila Dewi Hantoro Ksaid Notolegowo Harlina Meidiaswati Ikhsan Asyaufi Ramadani Ima Amaliah Kania Nurcholisah Khairunnisa Aydiawan Nasution Magnaz Lestira Oktaroza Magnaz Lestira Oktoroza Meidy Haviz Mira Permata Sari Moch Fajar Suryo Atmojo Mohamad Ibnu Dinar Mohamad Ibnu Dinar Muhamad Taufiq Amarullah Nunung Nurhayati Nunung Nurhayati Nurleli Nurul Sifa Nurul Sifa Ria Haryatiningsih Rini Lestari Rini Lestari Rini Lestari Ririn Sri Kuntorini Rofi Rofaida Sabana, Mochamad Arief Saffana Putri Arifa Sebayang, Asnita Shafira Syahnaztia Shafira Syahnaztia Silvi Aprillia Devi Sri Iswati Tamira Naila Rafifasha Tasya Aspiranti Tasya Putri Sopandi Wafin Renaldi Wijaya Handoyo Yuhka Sundaya Zainuddin Maliki