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UIN Bandung Community Service: Fun Learning Boosts Student Motivation at SDN Mekarbakti, Mekarsari Village Al Mighwar, Muhammad; Kusnawan, Aep; Supratman, Iman; Husen Sobana, Dadang; Suci Asih, Vemy; Sopiah, Evi; Siti Nurazizah, Fitri; Saepul Akbar, Yosep; Rifaldy, Rizky
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 1 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.1.04

Abstract

The Community Engagement Program (KKN) of UIN Bandung in 2023 was organized and implemented based on Community Empowerment (Sisdamas), with a focus on fostering Religious Moderation in villages, tailored to community needs and the academic backgrounds of participating students. Through the Fun Learning method, the initiative aimed to boost student learning motivation at SDN Mekarbakti, Mekarsari Village, Bandung Regency. By integrating Participatory Action Research and qualitative research approaches, the implementation of Fun Learning methods, including educational games, arts and creativity activities, group discussions, and class projects, proceeded through four structured cycles: citizen meetings and social reflection, community organizing and social mapping, participation planning, action, monitoring, and evaluation. The results of community empowerment demonstrated a significant boost in student participation, interest in learning, academic performance, and positive feedback from teachers and parents. They assessed that this learning approach was more effective in enhancing student motivation than conventional methods, aligning with various contemporary theories and research findings.
Analysis of the Application of Blockchain and Artificial Intelligence to Overcome Accounting Fraud in Islamic Banking Zulhelmi, Tiara; Asih, Vemy Suci; Helmiawan, Muhammad Agreindra
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5695

Abstract

Blockchain and Artificial Intelligence (AI) are current technologies that provide increased efficiency and performance for all aspects of human life, especially in the Islamic banking sector. This study aims to analyze the concepts of blockchain and AI in accounting and find out the benefits and opportunities when applied simultaneously to accounting information systems in Islamic banking. This study uses a qualitative approach, with basic-research based research by utilizing data sources in credible published papers. This study explains that blockchain and AI can reduce risk and overcome accounting fraud in accounting information systems in Islamic banking. As well as providing transparency, security guarantees and real time transaction recording.
EFFECTIVENESS OF ZAKAT, INFAK, AND SHADAQOH MANAGEMENT AT BAZNAS USING ANALYTICAL NETWORK PROCESS (ANP) Ichasan Fajar; Vemy Suci Asih
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to evaluate and assess the effectiveness of Zakat, Infak, and Shadaqoh (ZIS) management at BAZNAS Bandung Regency. This evaluation is crucial as ZIS serves both as an act of worship and a form of muamalah for every Muslim. The research employs a quantitative approach using the Analytical Network Process (ANP) to identify priority issues and solutions in managing ZIS funds at BAZNAS Bandung Regency. Data for this study were collected through several stages: conducting in-depth interviews with practitioners, distributing questionnaires to two practitioners, creating an ANP network using Super Decision software, and finally prioritizing the issues and solutions. The findings indicate that ZIS fund management at BAZNAS Bandung Regency is not yet effective. Key issues include management practices at BAZNAS, social media engagement, and government involvement. Respondents suggested that BAZNAS should enhance its accountability and transparency in socialization efforts, collaborate with other entities, utilize resources more effectively, improve management practices, educate and support existing personnel to better leverage social media for promoting and advertising BAZNAS, and advocate for local government regulations and revisions to ZIS management policies.
The Impact of Halal Certificate Ownership on MSME Income in Indonesia Novari, Eri; Asih, Vemy Suci; Yulandri, Elsa; Supratman, Iman; Gojali, Dudang
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6405

Abstract

The ownership of halal certification can raise the likelihood of increasing SMEs' well-being, especially through revenue enhancement, according to this research, which empirically investigates the elements thought to motivate SME actors to seek halal certification. To accomplish the predefined research goals, the researcher employed a questionnaire survey with SMEs in Indonesia to gather data. The sample was chosen using the Cluster Random Sampling approach, and structural equation modeling (SEM) was used for analysis. The findings show that halal certification ownership affects income improvement, while halal literacy and accessibility affect halal certification ownership. The findings demonstrate how halal knowledge and accessibility affect the ownership of halal certification and how this affects SMEs' well-being. The research findings have management effects, such as offering a model for halal certification ownership as a policy guideline and promoting Halal Go Digital to help SMEs digitize their operations and make use of helpful features. With the use of this research, the government may develop a halal supply chain that involves both public and commercial entities and is coordinated across sectors.
Unveiling Resilience: Key Factors Shaping the Survival of Bandung's Muslim Fashion Industry During the COVID-19 Era Asih, Vemy Suci
Indonesian Journal of Economics and Management Vol 5 No 1 (2024): Indonesian Journal Of Economics and Management
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6498

Abstract

The covid-19 pandemic has had an impact on various business sectors, including the Muslim fashion industry in the city of Bandung. When many businesses experienced business setbacks, Muslim fashion was able to survive through the covid-19 pandemic. The purpose of this study is to find out what are the factors that affect the Muslim fashion industry through the covid-19 pandemic in the Bandung City area. The method used in this study is quantitative, with factor analysis techniques. The variables used in this study are human resources, innovation, digital marketing, service quality, design, and price. Data was obtained from the results of the distribution of questionnaires filled in by respondents. The sample used in the study was 22 respondents, namely entrepreneurs engaged in Muslim fashion in the Bandung area, West Java, Indonesia. The characteristics of the sample used are, entrepreneurs in the Muslim fashion sector, have a place of business in the Bandung area, the business has been running at least from 2018 to 2021, this business has online and offline stores. The results of this study show that there are two factors that have a positive effect on the resilience of the Muslim fashion industry. The first factor is human resources, service quality, and design. The second factor is innovation, creativity, and digital marketing.
Unveiling Resilience: Key Factors Shaping the Survival of Bandung's Muslim Fashion Industry During the COVID-19 Era Asih, Vemy Suci
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.6501

Abstract

The covid-19 pandemic has had an impact on various business sectors, including the Muslim fashion industry in the city of Bandung. When many businesses experienced business setbacks, Muslim fashion was able to survive through the covid-19 pandemic. The purpose of this study is to find out what are the factors that affect the Muslim fashion industry through the covid-19 pandemic in the Bandung City area. The method used in this study is quantitative, with factor analysis techniques. The variables used in this study are human resources, innovation, digital marketing, service quality, design, and price. Data was obtained from the results of the distribution of questionnaires filled in by respondents. The sample used in the study was 22 respondents, namely entrepreneurs engaged in Muslim fashion in the Bandung area, West Java, Indonesia. The characteristics of the sample used are, entrepreneurs in the Muslim fashion sector, have a place of business in the Bandung area, the business has been running at least from 2018 to 2021, this business has online and offline stores. The results of this study show that there are two factors that have a positive effect on the resilience of the Muslim fashion industry. The first factor is human resources, service quality, and design. The second factor is innovation, creativity, and digital marketing.
Pengaruh Struktur Modal dan Likuiditas terhadap ROA Rahma, Nadya; Asih, Vemy Suci
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 8 No. 2 (2025)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v8i2.1253

Abstract

This study aims to analyze the influence of capital structure with Debt To Equity Ratio (DER) proxy and Liquidity with Current Ratio (CR) proxy on Return On Assets (ROA) in Bank Negara Indonesia (BNI) for the 2016-2023 period both partially and simultaneously. This type of research is an associative quantitative research, using secondary data obtained in the form of a time series, the sample in this study is the quarterly financial statements of Bank Negara Indonesia (BNI) for the 2016-2023 period. The data analysis technique uses the Classical Assumptions and Multiple Linear Regression method. The results of this study show that Debt To Equity Ratio has a significant effect on Return On Assets, while Current Ratio does not have a significant effect on Return On Assets . Then, the results simultaneously showed that Debt To Equity Ratio  and Current Ratio  had a significant effect on Return On Assets.
Pengaruh Rasio Likuiditas dan Solvabilitas terhadap ROA pada Perbankan Syariah yang Terdaftar di ISSI Baihaqi, Muhammad; Asih, Vemy Suci
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 8 No. 2 (2025)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v8i2.1300

Abstract

This study analyzes the effect of liquidity ratio, namely Financing to Deposit Ratio (FDR), and solvency ratio, namely Capital Adequacy Ratio (CAR), on the financial performance of Islamic banks listed on the Indonesia Sharia Stock Index (ISSI), focusing on Return on Assets (ROA). Using a quantitative approach and panel regression analysis of data from the financial statements of Islamic banks for the period 2019-2023, the results showed that FDR has a positive and significant effect on ROA, which means that an increase in financing distribution contributes to profitability. In contrast, CAR shows a negative and significant influence on ROA, where too high a level of capital can reduce bank profitability. Simultaneously, FDR and CAR explain 70.38% of the variation in ROA, confirming the importance of balance in liquidity and capital management. This study provides theoretical and practical contributions in the management of financial ratios of Islamic banks, and recommends that Islamic banks increase prudent financing distribution and allocate excess capital for productive activities according to sharia principles.
Assessing Returns of IDX Sharia Growth Stocks: Applying The Fama-French Five-Factor Model For Portfolio Optimization Yulandri, Elsa; Sobana , Dadang Husen; Asih, Vemy Suci; Nugraha; Waspada, Ikaputera; Sari, Maya
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-06

Abstract

This study examines the influence of the Fama-French five-factor model on the excess return of stocks listed in the Indonesia Stock Exchange Sharia Growth Index and offers recommendations for optimizing Sharia-compliant portfolios. The model includes five independent variables: overall market return, firm size (measured by the return difference between small and large firms), book-to-market value, profitability (difference between firms with strong and weak earnings), and investment strategy (difference between conservative and aggressive asset growth). The analysis uses quarterly data from 2022 to 2023 and selects 14 companies from the index based on data completeness and consistent listing. Multiple linear regression with the Ordinary Least Squares method reveals that only the market return and firm size factors have a significant effect on excess return, with firm size having the strongest impact. Meanwhile, the book-to-market value, profitability, and investment strategy factors do not show significant individual influence. However, when assessed collectively, all five factors explain 93.06 percent of the variation in excess return, indicating the model’s overall strength. The study is limited by its short time frame due to the recent launch of the index and its relatively small sample size. These findings suggest that Sharia-compliant investors should prioritize firm size and market trends in portfolio construction. Future research should incorporate longer time periods, broader index comparisons, and qualitative factors such as investor sentiment or environmental, social, and governance indicators to enhance understanding of return behavior in Islamic equity markets.
The Effect of Investment Decisions & Dividend Policies on The Value of Companies In The Industrial Goods Sub-Sector Iskandar, Zeinku Putri; Asih, Vemy Suci; Nurjaman, Ilham; Kusuma, Suteja Wira Dana
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6625

Abstract

Firm value and share price are closely related. A high stock price indicates a strong company value in the capital market. The Industrial Goods sub-sector is a sector that provides capital to be used in the production process in various industries, in the form of machinery, equipment and equipment for manufacturing, construction and goods and services. This study aims to determine whether investment decisions represented by the Price Earning Ratio (PER) and dividend policy represented by the Dividend Payment Ratio (DPR) affect firm value represented by Price per Book Value (PBV) in industrial goods sub-sector companies for the period 2019 to 2023 which are officially listed on the IDX. The associative method with a quantitative approach was used in this study, with a sample size of six companies out of 40 companies with a period of 5 years. It was found in this study that PER as a proxy for investment decisions contributed positively to increasing firm value as measured by PBV but was not significant. Meanwhile, Dividend Payment Ratio (DPR) as a representation of dividend policy significantly and positively affects Price Book Value (PBV) as a representation of firm value.