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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 KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) 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 Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis 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 International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
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 Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.
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.
Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Aldi Setiadi Aristi Prita Isywara Arum Prastiwi Atik Purandari AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Doni Yusuf Bagaskara 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 Masyhuri Masyhuri Masyhuri Masyhuri 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 Nur Asnawi Nurharibnu Wibisono 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 Sudarmanto, Eko Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana 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