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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Management and Business Environment (JMBE) Jumat Informatika: Jurnal Pengabdian Masyarakat International Journal of Community Service Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Velocity: Journal of Sharia Finance and Banking AKM: Aksi Kepada Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking Yinyang: Jurnal Studi Islam Gender dan Anak Taroa : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Abdi Cendekia: Jurnal Pengabdian Masyarakat Mutanaqishah: Journal of Islamic Banking Medani : Jurnal Pengabdian Masyarakat Jurnal Penelitian Sahmiyya: Jurnal Ekonomi dan Bisnis Velocity: Journal of Sharia Finance and Banking Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Indonesian Economic Review Journal of Management Entrepreneur and Cooperative ADM : Jurnal Abdi Dosen dan Mahasiswa Journal of Islamic economics Perspectives (JIEP) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal International Economic Sharia Proceedings of Femfest International Conference on Economics, Management, and Business International Journal of Islamic Business and Economics (IJIBEC) BISNIS : Jurnal Bisnis dan Manajemen Islam Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Devy, Happy Sista
UIN K.H. Abdurrahman Wahid Pekalongan
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Revisiting ESG Performance in Islamic Capital Markets: Sustainable Leadership as a Strategic Moderator Happy Sista Devy; Syifa Rohmah; Adel Mohammed Sarea; Arina Roudhotul Jannah
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15740

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) practices on projected financial performance using Return on Assets (ROA) and market performance measured by stock prices, with sustainable leadership as a moderating variable. The research subjects are companies listed on the SRI-KEHATI Index and the Indonesian Sharia Stock Index. The research method used is quantitative with a causality approach, using multiple regression tests and Moderated Regression Analysis (MRA) through E-Views software. The research subjects are companies listed on the SRI-KEHATI Index and the Indonesian Sharia Stock Index. The research method used is quantitative with a causality approach, using multiple regression tests and Moderated Regression Analysis (MRA) through E-Views software. The results show that ESG practices have a significant positive effect on financial performance (ROA), but a significant negative effect on stock prices. Originality/Values: These findings indicate that although the implementation of ESG can improve company efficiency and profitability, the high implementation costs can actually cause negative investor perceptions in the short term. Furthermore, sustainable leadership was found to moderate the effect of ESG on ROA, but not on stock prices. Thus, the results of this study emphasize the importance of an ESG implementation strategy that is integrated with sustainable leadership in order to improve financial performance without reducing the company's market value.
Community Empowerment Based on Local Potentials Through the Creation of “Cassava Nugget” Products in Dukuh Binangun, Werdi Village, Paninggaran District Rizqi Toyibah; Happy Sista Devy; M. Sultan Mubarok; Ade Dedi Rohayana; Ali Muhtarom; Tamamudin; Nia Marotina; Farah Fadillah Syaufii; Hendri Hermawan Adinugraha
International Journal Of Community Service Vol. 1 No. 1 (2021): May 2021 (Indonesia - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i1.7

Abstract

The problems studied in this study are how the process of potential-based community empowerment through processing of cassava nugget product creations and how the results of community empowerment based on local potential through processing of cassava nugget product creations in Hamlet Binangun, Werdi village, Paninggaran district. The objectives of this study include (1) to determine the process of community empowerment based on local potential through the processing of cassava nugget product creations in Binangun hamlet, Werdi village, Paninggaran sub-district (2) to find out the results of community empowerment activities based on local potential through the processing of cassava nugget product creations in Binangun village hamlet. Werdi, Paninggaran sub-district. This service method uses a descriptive qualitative approach. The results of research from community empowerment activities based on local potential through the processing of cassava nugget product creations are fostering an entrepreneurial spirit, utilizing existing natural potential, increasing skills by creating products that have selling value, and increasing family income or income.
The Improving of Accounting Competency in Islamic Finance of People Affected by Covid-19 Happy Sista Devy; Muhammad Rizqi Purnama; Evi Nirmala Dewi; Fatima Zahra Fakir
JURNAL PENELITIAN Vol 17 No 2 (2020): Volume 17 Nomor 2 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/1xsfwt04

Abstract

The community dedication aims to provide the increasing knowledge of Micro, Small and Medium Enterprise (MSME) and household along providing the benefits in the form of improving accounting knowledge competence of people affected by covid-19. Accounting is very important to regulate cash flow and determine the amount of zakat maal that must be paid. In addition, the ISAK 35 financial accounting standard could be the reference to the mosques arranging their financial report in order to attract more donors to improve the mosques’ facilities and infrastructures quality. The results illustrate that the community already knows the importance of accounting in family finances, but on the other hand they still do not have a great knowledge of correct accounting records. By this community dedication, assisted people began to know process the simplest accounting recording for the household, to the detailed recording of MSME and mosques. The informant understanding Islamic financial planning is pretty good approved by assisted household who could explain how the process to measure the amount of zakat in household.
Predicting Islamic Banks Performance During the Covid-19 Pandemic through CAMEL Ratio Strategy Siti Fitriyah; Happy Sista Devy; Muhammad Aris Safii; Norma Alias
Indonesian Economic Review Vol. 2 No. 1 (2022): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v2i1.4

Abstract

The Covid-19 pandemic, which has spread to almost all countries in the world, is currently causing the social and economic life of the community to shake so that it is thought to affect the financial performance of Islamic banks. This study aims to determine the financial performance of Islamic banks before and during a pandemic. The study was conducted by comparing financial reports with CAMEL analysis. The results of the study show that there is no significant difference between the financial performance of Islamic banks before and during the outbreak. Despite the global crisis due to the Covid-19 pandemic, the financial performance of Islamic banks has remained stable. This can be seen in the increase in financial ratios such as CAR and ROA, while the BOPO and NPF ratios tend to decrease, which indicates the efficiency of funds operated by the bank. Even though there was an increase in the amount of credit issued, the increase was still safe.
Determinants of Sustainability Report On Mining Companies In Indonesia Sharia Stock Index (ISSI) Ria Anisatus Sholihah; Jilma Dewi Ayu Ningtyas; Happy Sista Devy; Dwi Tia Ningrum
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 17 No. 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v17i1.18778

Abstract

Sustainability Report recent years have become crucial part of Integrated Reporting, which combines financial and non-financial parameters. In Indonesia, 144 issuers have implemented Environment-Social-Governance principles and sustainability reporting. This aims of research to determine how board size, gender representation, profitability, leverage, and institutional ownership affected sustainability report disclosure. This form of field study uses explanatory research approaches based on quantitative analysis. In data analysis, statistical computation is used to evaluate the hypothesis, which is a verification using SPSS 26. This research found that the disclosure of sustainability reports is unaffected by profitability, leverage, or the participation of female directors. However, the size of the board of directors positively affects the disclosure of sustainability reports, whereas institutional ownership negatively affects sustainability reports disclosure.Keywords: Sustainability Report, Profitability, Leverage, Good Governance
Co-Authors Abdillah Dwi Prasetyo Abdul Karim Abueid, Raed Ade Dedi Rohayana Adel Mohammed Sarea Adinugroho, Hendri Hermawan Agus Arwani Agus Arwani Aisha Abdulaziz Ali Muhtarom Annisa Qurrota A'yun Ardiani Ika Sulistyawati Arifin, Fathul Arina Roudhotul Jannah Ariqotul'ula, Nada Nuzulul Arsyad Hukmi Aulia, Fira Aurell Achza Rayne Effendi Ayada Ulufal Qolbi Bahrain Pasha Irawan Cahya Amalia Rizkulillah Cahyo Kurniawan, Pratomo Cahyo Drajat Stiawan Dwi Tia Ningrum Dwi Wijayanti Dwi, Novia Elsa Nisaha Rani Evi Nirmala Dewi Fakir, Fatima Zahra Farah Fadillah Syaufii Fathul Arifin Fatima Zahra Fatima Zahra Fakir Fatmawati, Novia Dwi Fira Aulia Ganang Meidi Putrandito Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugroho Hukmi, Arsyad Husni Awali Intan Nadzifah Irawan, Bahrain Pasha Jamiu Adeniyi Yusuf Jilma Dewi Ayu Ningtyas Kartikasari, Yanda Khoirul Anam Kuat Ismanto M. Sultan Mubarok Meidi Putrandito, Ganang Mohammad Adi Windiarko Mohammed Sultan Saif, Gehad Muhammad Andi Septiadi Muhammad Aris Safi'i Muhammad Aris Safii Muhammad Aris Safii Muhammad Aris Safi’i Muhammad Rizqi Purnama Muhammad Syukron Nadzifah, Intan Nafisah Nursafanah Nia Marotina Ningrum, Dwi Tia Ningtyas, Jilma Dewi Ayu Norma Alias Novia Dwi Fatmawati Prasetyo, Abdillah Dwi Pratomo Cahyo Kurniawan Pratomo Cahyo Kurniawan Putri Aprilliani Rahmawati, Nor Fatmah Ria Anisatus Sholihah Ririn Anggraeni Rita Hadiyati Rita Rahmawati Rizky Amalia Rizqi Toyibah Rohmah, Syifa Rosanty, Putri Camelia Safi’i, Muhammad Aris Salsabila Natasya Wibowo Setiawan, Singgih Shinta Dewi Rismawati Sholihah, Ria Anisatus Silva, Nazhifah Meydyna Siti Fitriyah Sudha Mavuri Suhita, Sifa Uchtiat Suryo, Ibnu Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syifa Rohmah Syifa Rohmah Syifa Rohmah Syukron, Muhammad Tamamudin Thoha, Silvia Milady Azkiya Versiandika Yudha Pratama Wibowo, Salsabila Natasya Yusuf Agung Saputra Zainon, Saunah