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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JRB-Jurnal Riset Bisnis Kajian Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma Share: Jurnal Ekonomi dan Keuangan Islam Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Bandung Conference Series: Accountancy International Journal of Entrepreneurship and Sustainability Studies Kajian Akuntansi Jurnal Akuntansi dan Keuangan Syariah Journal of Marketing Management and Innovative Business Review Maneggio Jurnal manajemen dan bisnis (Performa)
Nunung Nurhayati
Universitas Islam Bandung
Religion Humanities Civil Engineering, Building, Construction & Architecture 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 Public Health Social Sciences Other

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The Influence of Leadership Style on Generation Z's Work Motivation in the Workplace Sunarto Sunarto; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ra9t253

Abstract

The massive entry of Generation Z into the global workforce presents a significant challenge for contemporary leadership practices. This generation, characterized as digital natives who value purpose, collaboration, and continuous feedback, possesses distinct motivational drivers that may not align with traditional leadership models. This study aims to investigate the specific influence of leadership styles on the work motivation of Generation Z employees. Utilizing a quantitative approach with a correlational design, data was collected via an online questionnaire from 250 Gen Z professionals. Multiple regression analysis revealed that leadership style accounts for 49% of the variance in work motivation. Transformational and democratic leadership styles emerged as the strongest positive predictors, significantly enhancing motivation by fulfilling Gen Z's need for purpose, intellectual stimulation, and inclusive collaboration. Conversely, laissez-faire leadership demonstrated a significant negative impact, actively demotivating employees by creating an environment of ambiguity and neglect. The findings conclude that to effectively engage and retain Generation Z, organizations must deliberately cultivate leaders who are visionary, participative, and actively engaged as coaches and mentors, while decisively moving away from detached, hands-off leadership approaches.
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.
From FinTech Adoption to Strategic Performance: A Comparative Systematic Review of SMEs in Indonesia and Malaysia Achref Boubekri; Tasya Aspiranti; Nunung Nurhayati; Ima Amaliah
Journal of Marketing Management and Innovative Business Review Vol. 4 No. 1 (2026): Mariobre, June 2026 (ISSN : 3031-4208)
Publisher : Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v4i1.445

Abstract

The rapid expansion of Financial Technology (FinTech) has transformed financial service delivery and created new opportunities for SMEs, particularly in emerging economies. This study systematically examines and compares the strategic impacts of FinTech adoption on SME performance in Indonesia and Malaysia through a PRISMA guided systematic literature review of peer-reviewed studies, institutional reports, and official publications from 2018 to 2025. The analysis focuses on financial access, operational efficiency, innovation capability, regulatory environment, and institutional trust. The findings show that FinTech adoption enhances access to finance and improves transactional efficiency in both countries; however, the depth and sustainability of these benefits differ across contexts. In Indonesia, FinTech mainly supports financial inclusion and short-term liquidity management, while in Malaysia it is more deeply integrated into organizational and financial systems, contributing to sustained productivity and strategic resilience. These differences are largely driven by variations in regulatory maturity, institutional support, and organizational readiness. The study concludes that FinTech adoption alone does not guarantee improved SME performance, rather its strategic value depends on the alignment between technological adoption, firm-level capabilities, and institutional environments. The findings offer comparative insights for policymakers and practitioners aiming to strengthen FinTech-enabled SME development strategies in emerging economies.
AMIL COMPETENCE AND ZAKAT MANAGEMENT EFFECTIVENESS: EVIDENCE FROM ZAKAT INSTITUTIONS Nunung Nurhayati; Diamonalisa; Kania Nurcholisah; Nurleli; Helliana; Ayunazwa
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7900

Abstract

This study aims to analyse the influence of zakat administrators’ competencies on the effectiveness of zakat fund management at Zakat Management Institutions (LAZ) in the city of Bandung, using a quantitative approach and survey methods, as well as data collected via questionnaires. Using purposive sampling, a sample of 45 respondents—who are zakat administrators at LAZs in the city of Bandung—was obtained. Linear regression analysis was used to test the relationship between zakat administrators’ competencies—which include knowledge of Islamic law, managerial skills, and social skills—and the effectiveness of zakat distribution and collection. The results indicate that zakat administrators’ competencies have a positive and significant impact on the effectiveness of zakat fund management, particularly in enhancing donors’ trust and empowering recipients. These findings have practical implications for LAZs to standardise training and certification for zakat administrators. Socially, enhancing the competencies of zakat administrators contributes to strengthening the role of zakat as a tool for social welfare. This study emphasises the importance of investing in the development of zakat human resources as a strategic value-add in professional and impactful zakat management.
Akuntabilitas Pengelolaan Dana Hibah Pemerintah pada Organisasi Kepemudaan Islam: Studi Kasus PC IMM Kota Bandung Aida Dinan Adawiyah; Nunung Nurhayati; Nandang Ihwanudin
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol. 6 No. 1 (2026): Vol. 6 No. 1 (2026) Juni 2026
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v6i1.6203

Abstract

Artikel ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana hibah Pemerintah Provinsi Jawa Barat serta mengidentifikasi nilai kemanfaatan yang dihasilkan dalam perspektif Akuntansi Maslahah pada organisasi kemasyarakatan. Dana hibah merupakan instrumen pemerintah daerah yang diberikan kepada organisasi masyarakat untuk mendukung pelaksanaan program sosial, keagamaan, kepemudaan, dan pemberdayaan masyarakat. Namun, pengukuran keberhasilan pengelolaan dana hibah selama ini lebih berfokus pada aspek administratif melalui laporan pertanggungjawaban (LPJ), sementara aspek kemanfaatan yang dihasilkan belum banyak dikaji. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada PC IMM Kota Bandung sebagai penerima dana hibah. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan dana hibah telah memenuhi prinsip akuntabilitas administratif melalui penyusunan LPJ, penggunaan anggaran sesuai proposal, serta pendampingan dari bidang Kesejahteraan Rakyat (Kesra). Meskipun nominal hibah yang diterima tidak selalu sesuai dengan jumlah yang diajukan, dana tersebut tetap dimanfaatkan untuk mendukung musyawarah organisasi, pembinaan kader, serta pengembangan sumber daya manusia kader. Temuan penelitian menunjukkan bahwa manfaat dana hibah tidak hanya tercermin dalam laporan keuangan, tetapi juga pada penguatan kapasitas organisasi dan keberlanjutan program. Penelitian ini mengonstruksikan Model Pelaporan Hibah Berbasis Maslahah (MPHBM) yang mengintegrasikan akuntabilitas administratif, akuntabilitas sosial, dan nilai kemanfaatan sebagai bentuk pertanggungjawaban yang lebih komprehensif
Pemanfaatan Limbah Kulit Singkong sebagai Produk Makanan Fungsional untuk UMKM di Kecamatan Cimenyan Kabupaten Bandung Diamonalisa Sofianty; Nunung Nurhayati; Yanti Sri Rezeki; Eko Nurmianto; Ahmad Ridho; Sandi Nugroho; Nisa Suryani
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.
Co-Authors Achmad Choerudin Achref Boubekri Agus Prakarsa Yuristama Ahmad Ridho Aida Dinan Adawiyah Alfi Indika Halim Anisa Muliatini Annisa Eka Rahayu Anyan Anyan Atika Sri Wahyuni Ayunazwa Cika Tumbelina Delvia Safitri Diamonalisa Diamonalisa Sofianty Diamonalisa Sofianty Dian Nur Halisyah Didik Suhariyanto Dini Nur Maulidina Eko Nurmianto Elly Halimatusadiah Fanny Putri Dyah Fardatur Rokhmanah Fenty Astrina Ferdi Z Azan Gusti Utama Hanif Maulana Ramadhan Hantoro Ksaid Notolegowo Helliana Ima Amaliah irena Paramita Pramono Iya Adya Ifanka Kaila Jessinia Azizah Kania Nurcholisah Kirany Dwi Putri Kurnia Krisna Hari Ladewi, Yuhanis Laila Sugiarta Liani Sari Lulu Luthfiah Nur Aisyah Magnaz Lestari Oktaroza Masca Octario Mizan, Mizan Muhammad Dzikri Ramadhan Muhammad Faishal Murtadho Muhammad Khalid Izzaturahman Muhammad Vikri Ardiyansyah Nadia Qurrota Aini Nanda Qowiyyu Haqq Nandang Ihwanudin Neng Ermawati Nisa Suryani Nisrina Dwi Hasna Nurfahmiyati Nurfahmiyati Nurfitriani Nurfitriani Nurleli Nurleli Nurleli Raafi Alamsyah Rahman Ratu Annisa Khairunnisa Ratu Rima Marfila Rayhan Azis Rd Endi Rizaldi Pratama Redi Agustian Revi Asyifa Dewi Riandy Pratama Rini Lestari Riska Janatul Risnamita Salsabilla Riyang Mardini Rizki Anugrah Putra Rosalina Rosalina Roziyana binti Jafri Salsabila Sandi Nugroho Siti Diyanati Rahmi Suci Anugerah Pratami Sudiyarti Sudiyarti Sunarto Sunarto Tasya Aspiranti Tasya Chica Aulia Putri Tasya Islami Tiara Aulia Putri Tiyara Renissa Anindya Umi Kulsum Virna Pahlevi Welly, Welly Yanti Sri Rezeki Yuni Maya Sari