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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Jurnal AbdiMas Nusa Mandiri Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Worksheet : Jurnal Akuntansi Journal of Islamic Economics Lariba Jurnal Nusantara Berbakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE ASNAF International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen, Akuntansi At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture)
Nanik Wahyuni ‎
Universitas Islam Negeri Maulana Malik Ibrahim, Malang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Other

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Preparation for Childbirth Through Massage Effluerage Training, Hypnobirthing Yoga Exercises in Silian 1 Village, Silian District, Southeast Minahasa Regency Sjenny Olga Tuju; Atik Purandari; Sandra G.J.Tombokan; Nanik Wahyuni; Fredrika Losu
Jurnal Nusantara Berbakti Vol. 1 No. 1 (2023): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.833 KB) | DOI: 10.59024/jnb.v1i1.18

Abstract

Pain in labor is a physiological process.contractions are used to divert women from pain during contractions, Yoga is a movement that is relatively safe and is performed on pregnant women, very useful for dealing with shortness of breath, back pain. Hypnobirthingdeep relaxation, through slow and deep breathing patterns so that the body automatically releases endorphins which are natural morphines in the body which are useful for reducing and even eliminating pain during contractionscan also increase the formation of endorphins DestinationIncrease the knowledge of midwives about effluerage massage and Hypnobirthing in pregnant women. The process of giving birth becomes very pleasant, smooth and fast with trainingeffluerage massageand hypnobirthing on imom is pregnant so that mothers enjoy a safe, gentle, smooth and comfortable delivery process through pregnant women classes in Silian Satu village, K1 and K4 in pregnant women will be achieved. After being evaluated from 10 pregnant women, there were 7 pregnant women who felt comfortable after doing effluerage massage followed by Hypnobirthing.
ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH Nanik Wahyuni; Novi Lailiyul Wafiroh; Boge Triatmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.5817

Abstract

In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.
The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance Aristi Prita Isywara; Yeney Widya Prihatiningtias; Arum Prastiwi; Nanik Wahyuni
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13174

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174
Embedding Mabadi Khaira Ummah into internal control systems to strengthen governance and performance in Islamic cooperatives: A case study of KSPPS Nusa Umat Sejahtera Semarang Hidayat, Solikhul; Wahidmurni, Wahidmurni; Wahyuni, Nanik
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art15

Abstract

IntroductionIslamic cooperatives have become vital institutions for promoting inclusive finance and member-based economic development. However, their sustainability requires robust governance and reliable internal control systems. Few studies have examined how Islamic ethical values, particularly Mabadi Khaira Ummah, can be systematically embedded into internal control frameworks to enhance transparency, accountability, and organizational performance.ObjectivesThis study aims to analyze how Mabadi Khaira Ummah—truthfulness, trust, justice, cooperation, and steadfastness—are conceptualized, implemented, and operationalized in the internal control system of KSPPS Nusa Umat Sejahtera. It further explores the impact of these values on cooperative governance, fraud prevention, and financial performance.MethodA qualitative case study approach was employed, focusing on KSPPS Nusa Umat Sejahtera in Semarang, Indonesia. Data were collected through semi-structured interviews, direct observation, and document analysis. Purposive and snowball sampling were used to identify respondents, and thematic analysis was applied to examine how ethical values were integrated into organizational practices.ResultsThe findings reveal that Mabadi Khaira Ummah values are embedded into standard operating procedures, staff training, monitoring processes, and member engagement. Their application has enhanced transparency, strengthened accountability, reduced fraud risks, and supported asset growth. Members perceive the cooperative as both a financial institution and a moral community, reinforcing trust and loyalty.ImplicationsThis study provides theoretical, practical, and policy implications. It extends governance theory by demonstrating how ethical values reshape accountability as a moral duty. Practically, it offers a replicable model for other Islamic cooperatives. At the policy level, it highlights the need for regulatory frameworks that promote ethics-driven governance.Originality/NoveltyThe study contributes to the literature by empirically showing how Mabadi Khaira Ummah principles can be institutionalized within internal control systems, bridging the gap between normative Islamic ethics and operational governance in Sharia-based cooperatives.
The Effect of NPL, LDR, and BOPO on Profitability with NIM as a Moderating Variable in Private Banks Listed on the IDX Aimmatul Qoyyimah; Nanik Wahyuni
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9053

Abstract

Penelitian ini dirancang untuk menguji sejauh mana Kredit Macet (KPR), Rasio Pinjaman terhadap Simpanan (KPR), dan Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO) memengaruhi profitabilitas yang diwakili oleh Return on Assets (ROA) dengan Net Interest Margin (NIM) sebagai variabel moderasi, di antara bank-bank komersial swasta nasional konvensional yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2020 hingga 2024. Data yang digunakan dalam penelitian ini adalah data sekunder, bersumber dari laporan keuangan tahunan masing-masing bank. Sampel dipilih menggunakan purposive sampling, menghasilkan 34 bank dengan total 170 observasi. Pendekatan yang diterapkan adalah metode kuantitatif yang menggabungkan analisis regresi data panel dan Analisis Regresi Moderasi (MRA), dengan seluruh proses dijalankan menggunakan perangkat lunak EViews 13. Pengujian melalui uji Chow dan uji Hausman menghasilkan kesimpulan bahwa Model Efek Tetap adalah spesifikasi model yang paling tepat untuk digunakan. Hasil estimasi menunjukkan bahwa NPL dan LDR tidak memiliki pengaruh signifikan terhadap ROA, sedangkan BOPO ditemukan memiliki pengaruh negatif yang substansial terhadap ROA. Lebih lanjut, NIM, sebagai variabel moderasi, ditemukan memperkuat pengaruh NPL terhadap ROA, tetapi sebaliknya melemahkan hubungan antara LDR dan ROA serta hubungan antara BOPO dan ROA. Hasil keseluruhan ini menegaskan kembali peran sentral profitabilitas sebagai tolok ukur utama kesehatan keuangan perbankan, sehingga mengharuskan bank untuk secara konsisten menjaga kualitas kredit, mengelola likuiditas dengan hati-hati, dan mempertahankan efisiensi operasional. Selain itu, pengelolaan margin bunga bersih yang efektif telah terbukti berpotensi meningkatkan kinerja keuangan bank sekaligus mengurangi dampak negatif yang disebabkan oleh risiko kredit dan inefisiensi operasional.
MODEL INTERVENSI PSIKO-EKONOMI: INTEGRASI MANAJEMEN STRES DAN DIGITAL ENTREPRENEURSHIP MELALUI WHATSAPP BUSINESS BAGI IBU RUMAH TANGGA Novi Lailiyul Wafiroh; Nanik Wahyuni; Lutfi Ardhani
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 3 (2026): Periode Juli 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i3.8290

Abstract

Stress among housewives is frequently triggered by domestic economic pressures, leading to physical exhaustion and emotional dysregulation. Conventional interventions typically separate psychological support from economic empowerment, preventing the simultaneous resolution of root causes. The novelty of this community service program lies in the implementation of an Integrated Psycho-Economic Intervention Model, which incorporates stress management psychoeducation as a cognitive pre-condition phase prior to technical digital marketing training via WhatsApp Business. The method employed is community development needs-based approach, involving 51 housewives in RW 11 Villa Bukit Tidar, Malang. Situational analysis reveals that stress is driven by economic factors, household chores, and health concerns, manifesting primarily as physical fatigue (score 2.92) and emotional dysregulation (score 2.73). Nevertheless, respondents demonstrate a tendency toward adaptive coping, particularly relying on religious/spiritual activities (score 4.69) and positive thinking (score 4.25). The results indicate that stress management effectively reduces partners' emotional tension, subsequently enhancing their readiness to adopt professional WhatsApp Business features for local entrepreneurship. This integration proves that mental stability serves as a foundation for digital productivity, while economic access acts as a long-term solution to reduce domestic stress determinants. This program offers a new framework for community empowerment that synergizes mental health and sustainable economic resilience.
Effect of Sales Growth, Firm Size, Profitability on Firm Value with CSR Moderation Nurul Fatikhah R Izzati; Nanik Wahyuni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.16816

Abstract

Firm value is an important indicator used by investors to assess a company’s performance and future prospects, which is generally reflected in stock price movements in the capital market. In recent years, the agricultural sector has shown fluctuations and a decline in firm value, indicating the need to examine the determinants influencing this condition. This research examines the influence of sales growth, company scale, and profitability on corporate value, alongside the moderating effect of CSR over the 2020–2024 period. The research adopts a quantitative method using secondary data obtained from annual reports and sustainability reports of agricultural companies listed on the Indonesia Stock Exchange. From a population of 25 firms, 8 companies were selected using purposive sampling. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that firm size has a significant effect on firm value, while sales growth and profitability do not show significant effects. Furthermore, CSR is found not to moderate the relationship between sales growth and firm size on firm value, but it weakens the influence of profitability on firm value. Overall, these findings highlight the importance of integrating financial and non-financial factors in enhancing firm value within the agricultural sector.
UNPACKING THE EFFECTS OF DIGITAL TRANSFORMATION ON CUSTOMERSATISFACTION AND WELL-BEING: INSIGHTS FROM BSI’S PLATFORM TRANSITION TO BYOND Umaimah 'Affaf; Nanik Wahyuni; Meldona; Desi Sari Ayuni
ASNAF : Journal of economic welfare, philantrophy, zakat and waqf Vol. 5 No. 1 (2026): Vol 5, No 1 (2026)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v5i1.14357

Abstract

Abstract (English version) Objective – This study aims to evaluate user satisfaction with the BYOND by BSI application. This research not only aims to assess user satisfaction with the BYOND by BSI application but also to evaluate its contribution to customer welfare, both from a financial aspect (transaction efficiency and accessibility) and a spiritual aspect (value of blessings and ease of worship through prayer time, zakat, and charity features). Methodology – The research method used is a qualitative approach with a case study type. Data were obtained through in-depth interviews, participatory observations, and documentation studies involving eight informants consisting of active BYOND by BSI customers and internal BSI parties. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. Research Results – The research results show that the majority of customers welcomed BSI's digital transformation positively due to the ease of access and the The research results show that the majority of customers responded positively to BSI's digital transformation, mainly due to the ease of access and the modern design of the application. The term modern application refers to an intuitive and user-friendly interface, faster navigation, integrated features within a single platform, and enhanced visual design that improves user experience. In addition, BYOND by BSI is considered superior due to its more comprehensive digital services, improved system performance, better security features, and its ability to provide a more seamless and efficient banking experience compared to the previous application. This study also highlights its novelty, as qualitative research exploring user experiences and perceptions of the BYOND by BSI application particularly during the transition from BSI Mobile remains limited and has not been extensively examined in previous studies.However, technical issues such as connection disruptions and slow authentication processes were still found, which impacted user satisfaction perceptions. The factors of perceived ease of use and perceived usefulness have been proven to affect customer satisfaction. Limitations – This study is limited to a qualitative approach involving eight informants, so the findings cannot be broadly generalized. The study also focuses on user experiences during the early transition period to BYOND by BSI without quantitative measurement of user satisfaction levels. Practical Implications – he implications of this research indicate that the success of Islamic banking digital transformation depends not only on technological innovation but also on system reliability and consistent user experience. Theoretically, it reinforces technology acceptance and service quality theories. Institutionally, it provides insights for BSI to enhance digital governance and service quality. Practically, it supports increased public trust and wider adoption of digital banking services. Originality/value - This study extends the Technology Acceptance Model by integrating maqashid sharia to explain digital banking adoption, trust, satisfaction, and multidimensional customer welfare.
Green Waqf: Sustainable Surplus Perspective Balanced Scorecard Analysis Moch Mahsun; Ahmad Djalaluddin; Nur Asnawi; Nanik Wahyuni; Nevi Danila; Mohammad Mahbubi Ali
KARSA Journal of Social and Islamic Culture Vol. 30 No. 2 (2022)
Publisher : Universitas Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/karsa.v30i2.8472

Abstract

Green Waqf is a potential method for achieving prosperity, expanding financial inclusion, advancing Islamic justice, and eliminating disparities in poverty levels. This research aims to find a model of good waqf governance to generate sustainable income increases. It will be accomplished by developing an integrated waqf model incorporating an environmental perspective as a balanced scorecard. This study is a literature review that also includes descriptive analysis, and it employs balanced scorecard analysis as its framework for conducting research. The results of the research are used to compile the data. During this phase of the process, data collection methods are utilized in order to locate and collect information pertinent to green Waqf, waqf productivity, the balanced scorecard, and an Islamic perspective in a structured manner. The conversation illuminated that the Waqf regulatory system was not functioning at its full potential and required enhancement. The conversation inspired that the Waqf regulatory system needed to be operating at its full potential; this needs to be emphasized, especially as a response to the low levels of waqf literacy, nazhir capacity, and technology utilization. The waqf management system does not exist in a vacuum free of defects. It is hoped that by using a balanced scorecard, gaps will be closed by implementing strategies, particularly the productivity and growth strategies, to maximize waqf management and provide an understanding of waqf ecosystems, thereby increasing the productivity of waqf management, generating the profitability of waqf assets, and maximizing the distribution of Waqf to beneficiaries (mauquf 'alaih). It will result in closing the gaps.
Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Aimmatul Qoyyimah Aldi Setiadi Aristi Prita Isywara Arum Prastiwi Atik Purandari AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Desi Sari Ayuni Doni Yusuf Bagaskara Eko Sudarmanto Eko Suprayitno Elliza Qudrun Nada Faiz Azizah Faiz Azizah Fetris Ika Firdaus Purwanti Firmanda, Alfifa Ayu Fredrika Losu Indah Yuliana Indah Yuliana Isnan Murdiansyah Kartika, Ulfi Kholilah Kholilah Lestari, Nimas Dewi Lutfi Ardhani Masyhuri Masyhuri Masyhuri Masyhuri Meldona Meldona Moch. Mahsun Mochamad Derry Revanza Mohammad Mahbubi Ali Mounadil, Abdelaziz Much Maftuhul Fahmi Muhammad Al Faruq Mustiayu Cahyanti Nevi Danila Nina Dwi Setyaningsih Noer Faizah Afinda Novi Lailiyul Wafiroh Novi Lailiyul Wafiroh Nur Asnawi Nurharibnu Wibisono Nurul Fatikhah R Izzati O, Ulfi Kartika Qanita, Ariza Qorina Lahadi Putri R. Suhaimi Rahman, Ahmad Taufiqur Rahmatika, Dewi Carrisa Ridan Muhtadi Rohmadi S Siswanto Salsa Billa Novitasari Sandra G.J.Tombokan Sari, Indra Mustika Sjenny Olga Tuju Solikhul Hidayat Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana Umaimah 'Affaf Waeno, Mahamadaree Wicaksono, Ahmad Tibrizi Soni Yayuk Sri Rahayu Yeney Widya Prihatiningtias Yona Octiani Lestari Yuniarti Hidayah Suroso Putra Yusuf, Sitti Rabiah Zabidi, Naufal Rifqi Zulzilawati, Zulzilawati