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All Journal International Journal of Public Health Science (IJPHS) INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Sains dan Teknologi Disease Prevention and Public Health Journal Jurnal Kesehatan Masyarakat Jurnal Matematika & Sains Jurnal Penelitian dan Pembelajaran IPA Jurnal Wiyata : Penelitian Sains dan Kesehatan Jurnal Keperawatan Padjadjaran Syntax Literate: Jurnal Ilmiah Indonesia BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal PGSD: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar JTAM (Jurnal Teori dan Aplikasi Matematika) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) JRB-Jurnal Riset Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) Jurnal Kesehatan Budi Luhur: Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan Jurnal Ilmiah Kesehatan Performance : Jurnal Bisnis dan Akuntansi Jurnal Investasi Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) Majalah Ilmiah Matematika dan Statistika (MIMS) International Journal Of Science, Technology & Management (IJSTM) Jurnal Cahaya Mandalika LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal of English Language and Education PROFICIO: Jurnal Pengabdian Masyarakat International Journal of Quantitative Research and Modeling Jurnal Pengabdian kepada Masyarakat Bina Darma Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Humanities Education and Social Sciences Lentera Perawat Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Maqdis: Jurnal Kajian Ekonomi Islam International Journal of Science and Environment International Journal of Entrepreneurship and Sustainability Studies AMMA : Jurnal Pengabdian Masyarakat Journal of Social Science and Business Studies Salus Publica Kajian Akuntansi Jurnal Medicare El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Insight Management And Business International Journal of Economics, Commerce, and Management Unnes Science Education Journal Jurnal Ayurveda Medistra Jurnal Manajemen Bisnis dan Kesehatan Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Studi Keislaman Jurnal Abdimas Sains NERS Jurnal Keperawatan Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Jurnal Pengabdian Indonesia Journal of Midwifery and Nursing Studies
Nunung Nurhayati
Universitas Jenderal Soedirman
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Pemanfaatan Limbah Kulit Singkong sebagai Produk Makanan Fungsional untuk UMKM di Kecamatan Cimenyan Kabupaten Bandung Sofianty, Diamonalisa; Nurhayati, Nunung; Sri Rezeki, Yanti; Nurmianto, Eko; Ridho, Ahmad; Nugroho, Sandi; Suryani, Nisa
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol. 6 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6a04c482

Abstract

Limbah kulit singkong merupakan salah satu limbah pertanian yang belum termanfaatkan secara optimal. Namun, kulit singkong memiliki potensi besar sebagai bahan baku pembuatan produk makanan fungsional. Penelitian ini bertujuan untuk mengembangkan produk makanan fungsional dari limbah kulit singkong dan meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Metode penelitian ini melibatkan beberapa tahapan, yaitu: (1) pengumpulan dan pengolahan limbah kulit singkong, (2) formulasi produk makanan fungsional, (3) analisis kualitas produk, dan (4) pelatihan dan pendampingan kepada UMKM. Hasil penelitian menunjukkan bahwa limbah kulit singkong dapat diolah menjadi produk makanan fungsional yang memiliki kandungan serat dan antioksidan yang tinggi. Produk yang dihasilkan memiliki rasa yang enak dan tekstur yang baik. Selain itu, pelatihan dan pendampingan kepada UMKM dapat meningkatkan pengetahuan dan keterampilan dalam mengolah limbah kulit singkong menjadi produk makanan fungsional. Kesimpulan penelitian ini adalah bahwa pemanfaatan limbah kulit singkong sebagai produk makanan fungsional dapat meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Selain itu, produk makanan fungsional yang dihasilkan juga dapat memberikan manfaat bagi kesehatan masyarakat.
TINJAUAN PELAKSANAAN PELAYANAN PRIMA PADA BANK BTN KCP CIAMIS Nurhayati, Nunung; Puspatriani, Annisa Desty
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5019

Abstract

This study is motivated by the importance of implementing excellent service in improving service quality in banking institutions. Good service is one of the important factors in creating a positive corporate image and providing convenience for customers in conducting various banking transactions. The purpose of this study is to determine the implementation of excellent service, the obstacles encountered in its implementation, and the efforts made to overcome these obstacles at Bank BTN KCP Ciamis. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving employees engaged in the customer service process. The research was conducted by directly observing service activities provided by employees to customers in the workplace. The results show that the implementation of excellent service at Bank BTN KCP Ciamis has been carried out fairly well, as indicated by the friendly, polite, and responsive attitudes of employees in providing services, as well as their ability to deliver clear information regarding banking products and services. However, in practice there are still several obstacles. Based on preliminary observations at Bank BTN KCP Ciamis, customer service has not yet been fully optimal. At certain times, customers or developers who arrive at the beginning of operational hours still have to wait because services at the Consumer Loan Sales (CLS) section cannot be provided immediately. In addition, services at the Teller Service and Customer Service sections often continue during employees’ break time, causing the break schedule not to always be followed. This condition indicates that the responsiveness aspect of service still needs to be improved so that services can run more effectively and efficiently.
Implementation of the Syirkah Agreement in Halal Business Crowdfunding Schemes: Opportunities and Regulatory Challenges in Indonesia Asikin, Ridwan Ibnu; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.293

Abstract

The rapid development of Indonesia’s digital economy has fostered financial innovations such as crowdfunding, which enables collective fund mobilization to support business activities. Within this context, halal business crowdfunding has emerged as a promising financing alternative for Micro, Small, and Medium Enterprises (UMKMs), aligning with the country’s efforts to strengthen its Islamic economic ecosystem. However, the implementation of syirkah contracts which emphasize principles of partnership, justice, transparency, and proportional profit and loss sharing within Indonesia’s crowdfunding framework still faces significant challenges. Although DSN–MUI Fatwa No. 114/2017 on Syirkah and Fatwa No. 140/2021 on Sharia-Based Securities Crowdfunding provide a normative foundation, the absence of explicit regulation in OJK Regulation No. 57/POJK.04/2020 has created legal ambiguity and inconsistent practices among platforms such as ALAMI, Ethis, and SHAFIQ.id. This study adopts a qualitative descriptive approach using literature analysis and critical synthesis of expert findings to examine the implementation, challenges, and opportunities of syirkah contracts in halal business crowdfunding schemes in Indonesia. The findings reveal that structural gaps exist between positive law (OJK regulations) and Sharia economic law, resulting in limited regulatory support, weak Sharia Supervisory Board (DPS) oversight, and insufficient technical standards for profit sharing and transparency. Furthermore, asymmetric information, such as limited investor access to real project financial data and flat profit-sharing practices, undermines compliance with syirkah principles.  
The Role of Transformational Leadership and HR Governance in Shaping Enterprise Risk Management and Corporate Performance Hamzah, Amir; Dini, Maya; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.295

Abstract

This study aims to examine the relationship between Transformational Leadership, Human Resource (HR) Governance, and the implementation of Enterprise Risk Management (ERM), as well as their contribution to firm performance. Using a quantitative approach and multiple linear regression models that satisfy classical assumptions, the study finds that Transformational Leadership and HR Governance do not have a significant effect on ERM implementation. This indicates that in large organizations such as state-owned enterprises, risk management systems are more influenced by regulations, oversight mechanisms, and institutional structures than by individual initiatives. Furthermore, Transformational Leadership significantly improves firm performance when tested without mediating variables; however, its effect becomes insignificant when ERM is included, highlighting the dominant role of ERM in determining performance. HR Governance also shows no significant effect on performance, suggesting the need to shift the HR function from administrative to strategic roles. On the other hand, ERM has a significant and independent effect on firm performance without mediating the influence of leadership or HR Governance. These findings imply that strengthening ERM implementation can sustainably enhance firm performance, while the development of leadership quality and HR strategies remains essential to support the organization’s long-term objectives.  
The Influence of CSR Financial Management Effectiveness on SROI Value with Reporting Transparency as a Moderating Variable Dini, Maya; Hamzah, Amir; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.296

Abstract

This study aims to examine how the Effectiveness of Corporate Social Responsibility (CSR) Financial Management contributes to increasing the Social Return on Investment (SROI) value, as well as to assess the role of GRI-based Reporting Transparency as a moderating variable that strengthens this relationship. The research was conducted on companies that implement CSR programs sustainably, using a quantitative approach with a sample of 30 respondents involved in CSR management and reporting. Data were collected through standardized questionnaires and processed using multiple linear regression accompanied by a moderation test to determine whether transparency provides a strengthening effect. The results of the study show that the effectiveness of CSR financial management has a significant influence on SROI value, meaning that the better the planning, budgeting, implementation, and evaluation processes of CSR finances, the greater the social benefits generated compared to the costs incurred. In addition, reporting transparency based on GRI standards is proven to strengthen this relationship. When information is presented honestly, comprehensively, and in a traceable manner, stakeholder trust increases, making the social impact produced more visible and measurable. These findings emphasize the importance of professional CSR financial management and transparent reporting practices as the foundation of sustainability accountability. This study also provides a basis for future research to explore other variables, such as governance quality, community participation, or social innovation, that may influence SROI values across various sectors.  
Tawhid-Based Philosophy of Management Science: Integrating Value Co-Creation and Digital Marketing Strategy in an Extended Technology Acceptance Model for Secondary Education Wijoyo, Agung; Nu'man, Harits; Aspirati, Tasya; Suwarsi, Sri; Nurhayati, Nunung; Amaliah, Ima; Muhardi; Lestari, Rini; Oktini, Dede R
Jurnal Manajemen Bisnis dan Kesehatan Vol. 2 No. 3 (2026): Volume 2 No 3 2026
Publisher : Edu Berjaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70817/jmbk.v2i3.61

Abstract

Introduction: Urban secondary teachers in Muslim-majority contexts face 28% intention-behavior gaps in technology adoption despite digital infrastructure. Western models like TAM and VCC show limited efficacy where Islamic management philosophy remains underexplored. Methods: Qualitative conceptual study synthesizing tauhid-based grand theory, Value Co-Creation middle-range constructs, and Extended TAM applications through systematic literature review and thematic analysis of peer-reviewed publications (2020-2025). Results: Tauhid managerial integration dominates (68% literature), amanah-shura moderated VCC yields 35% higher Islamic compatibility, TAMISE achieves R²=0.67 actual use. DARTA framework (Dialogue, Access, Risk, Transparency, Amanah) bridges philosophical-empirical domains. Discussion/Conclusion: Tauhid-VCC-TAM continuum resolves epistemological fragmentation. Managerial implications advocate shura councils for platform co-design; policy recommends Islamic compatibility metrics in digital literacy programs. PLS-SEM validation needed across Muslim contexts.
Co-Authors Achir Yani Syuhaimi Hamid Agung Prabowo Agung Waluyo Agus Yudianto Agustina, Lisna Agustinus Tandilo Mamma Ahmad Ridho Alfaridzi, Sultan Izbik Riska Alwi, Wahyuni Amalia, Ima Ambasari, Wulan Novika Amir Hamzah Anatasya, Anatasya Andi Usmar Andrio Adiwibowo Ani Anggriani, Ani Anjani, Selsa Putri Anna Yuliana, Anna Annida Falahani Annisa Desty Puspatriani Annisa Nadiyah Rahmani Annysa Ellycornia Silvyana Apriliana, Yhenis Arismunandar, Pandith Aribowo Arvi Iskandar Ashfahani, Raden Ninditya Ghina Asikin, Ridwan Ibnu Aspiranti , Tasya Aspirati, Tasya Astri Mutiar Asyifa Zafira Audina Atmodjo Reubun, Yonathan Tri Ayunazwa Azahra Khaerani Azahra Rizkiah Arifin Arifin Azan, Ferdi Zanuar Azimatul Aliyah Bahrul Hayat, Bahrul Baisaku, Nurul Azizah Bhakti Permana Bhakti Permana Budi Aji Budiman Muhamad Cahyono, Habib Chandra, Yudi Ariesta Citra Nurintan Amelia Dede R Oktini Dewi Marfuah Dewi Sartika Dewi Srinatania Diamonalisa Sofianty Dian Wulandari Dina Aziza Putri Dinda Norma Adelin Dini, Maya Dudung Muhally Hakim Dwi Sarwani Sri Rejeki Dyah Mitri Kusuma Wardani Eka Setiawati Eko Nurmianto Elly Halimatusadiah Elly Sukmanasa Elva Kartikasari Elva Kartikasari Esvandiari, Megia Eva Supriatin Eva Supriatin, Eva Fajar Dimas Saputra Farida Isroani Fatma azka Azkia Ma’ruf Fatma Lestari Fitria Damayanti, Fitria Friyanti, Ita Halim, Nurfadhlina Abdul Hantoro Ksaid Notolegowo Hardy Hutahaean Hening Pujasari I Made Kariasa Idha Sihwaningrum Ima Amaliah Indy Nur Sholikhah Intan, Dewi Inva Jaswita, Derizka Iskandar, Choirunnisa Izzaturahman, Muhammad Khalid Jaenudin, Dadang Jajang Jajang jajang Jajang Jajang Jajang Jamaludin . Jambari, Obay Julianti, Eri Juwi Athia Rahmini Kania Nurcholisah Kharisa, Aflakha Khayla, Rahmalia Putri Khoirunnisa Khoirunnisa Kristy Kristy Kristy, Kristy Kusumasari, Wardany Ladewi, Yuhanis Laurentia Dewi Lindayani, Linlin Linlin Lindayani Linlin Lindayani Lis Djuniar M Rakan M Riszky Apriliansyah saputra Maharani, Haidilia Marcellia Susan Maryani, Sri Moh. Safii Mohammad Nauval Alim Mohammad Wildan Alghifari Zain Mufida, Suci Jena Muhammad Agis Ruslan Zaelani Muhammad Fajar Muhardi Muhardi Muhardi Mulyaningsih, Hendrati Dwi Munarsih, Munarsih Nana Supriatna Sonjaya Nandang Ihwanudin Nu'man, Harits Nugroho, Arief Styo Nugroho, Sandi Nurfahmiyati Nurleli Nyayu Nina Putri Calisanie Oki Neswan Pertiwi, Ratna Pratiwi, Elsa Anna Puji Siswanto Pupung Purnamasari Putra, Muhamad Zidane Dwita Putri Pradani Putri Pradani R. Oktini, Dede Rahayu , Feronika Evma Rahayu, Annisa Eka Rahayuningsih, Nurjanah Rahma, Icha Saeful Raisha Ramadhania Azzahra Ramdhani Rayhan Azis Renando, Nindy Antikasari Renny Resa Sania Kamila Ridwan Rina Reorita Rini Lestari Ririn Sk Risna Yuntami Seftianti Riyang Mardini Rizqi, Safina Sabila Rodhiah ROHIMAH, INTAN Rotua Suriany Simamora Runi Hasnidarini Ruthi Armita Sari Ruthi Armita Sari, Ruthi Armita Sali Rahadi Asih Salum Cantika Putri Samsul Anwar Samsul Anwar Sani, Aluwi Nirwana Selia Oktavianti Septa Permana Setiadi, Feri Setiawan, Asep Rudini Sholihah, Hani Siddik, Galih Purnama Sigit Priatmoko Siti Maryam, Shabrina Siti Rahmah Nurshiami, Siti Rahmah SR, Dwi Sarwani SR, Dwi Sarwani Sri Fadilah Sri Maryani Sri Rezeki, Yanti Sri Suwarsi Sri Yulia Suci Noor Hayati Sudarmin Sudarmin Supriyanto Supriyanto Supriyanto Supriyanto Suripah Suripah Suryani, Nisa Susy Puspasari Tasya Aspiranti Tiara Wulandari Tri Wintolo Apoko Tripena Br.Sb, Agustini Tsurayya, Lulu Udin Saripudin Udjianna Sekteria Pasaribu Vannisa Regita Putri Wahyuni Alwi Wardiana, Taufiq Akbar Warti, Lia Wati, Puri Kresna Wijoyo, Agung Y Yusdiana Yanti, Dharma Yeni Rumyani Yhenis Apriliana Yuni Fitria Agung Yuyum Yuningsih Zahra, Aliyah Zakri, Melvin