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PENGARUH STRATEGI BISNIS, PERTUMBUHAN PENJUALAN, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2022 Muhamad Ridwan; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.8

Abstract

This research aims to determine the influence of Business Strategy, Sales Growth,and Inventory Intensity towards Tax Avoidance in companies consumer noncyclical 2018-2022. The population used in this research is the company consumernon cyclical listed on the IDX in 2018-2022. The sample used in this research was13 sample companies with a research observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was65.This research also analyzes data using panel data regression on EViews version12 software. The results of this research show that business strategy and salesgrowth influence tax avoidance. Temporary,inventory intensity has no effect on taxavoidance. However, simultaneously Business Strategy, Sales Growth,andInventory Intensity have a simultaneous effect on tax avoidance
Pengalaman Pasien dan Keterlibatan Perawat: Pengaruhnya terhadap Retensi Pasien serta Kinerja Operasional di RSUP Dr. Sitanala Rupini, Ni Ketut; Neneng Hasanah; Totok Sugiharto
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1689

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengalaman hospitalitas pasien dan keterlibatan perawat terhadap retensi pasien serta kinerja operasional rumah sakit, dengan retensi pasien sebagai variabel mediasi. Fokus penelitian adalah pada pentingnya aspek non-klinis dalam membangun hubungan jangka panjang dengan pasien dan meningkatkan efektivitas sistem pelayanan kesehatan. Metode penelitian menggunakan pendekatan kuantitatif dengan model persamaan struktural berbasis varian (PLS-SEM) untuk menganalisis data yang dikumpulkan melalui kuesioner dengan melibatkan 218 sampel dari pasien. Hasil penelitian menunjukkan bahwa pengalaman hospitalitas pasien dan keterlibatan perawat secara signifikan memengaruhi retensi pasien, dengan keterlibatan perawat memiliki pengaruh yang lebih kuat. Kedua variabel juga berdampak langsung terhadap kinerja operasional rumah sakit. Selain itu, retensi pasien terbukti memediasi hubungan antara pengalaman hospitalitas dan keterlibatan perawat terhadap kinerja operasional, menegaskan peran penting retensi pasien dalam mendukung efisiensi dan keberlanjutan layanan rumah sakit. Penelitian ini menunjukkan bahwa aspek humanis dan emosional dalam pelayanan kesehatan, terutama yang melibatkan interaksi langsung dengan perawat, memiliki dampak strategis yang luas, tidak hanya pada kepuasan pasien tetapi juga pada kinerja institusi. Implikasinya, rumah sakit perlu mengembangkan kebijakan yang memperkuat kesejahteraan perawat dan menciptakan pengalaman layanan yang hangat dan personal guna meningkatkan retensi pasien dan kinerja operasional secara keseluruhan.
KONSEP DAN FILSAFAT KEPEMIMPINAN DALAM ILMU KEBIDANAN: SEBUAH TINJAUAN NARATIF Noviari, Dewi; Neneng Hasanah
EZRA SCIENCE BULLETIN Vol. 3 No. 2 (2025): July-December 2025
Publisher : Kirana Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/ezrasciencebulletin.v3i2.438

Abstract

Kepemimpinan bidan memegang peran strategis dalam meningkatkan keselamatan ibu dan bayi. Artikel ini mengkaji secara kritis konsep dan filosofi kepemimpinan dalam kebidanan melalui sintesis literatur internasional dan praktik nasional. Kajian dilakukan dengan pendekatan tinjauan naratif sistematis menggunakan sumber jurnal terindeks dalam sepuluh tahun terakhir. Hasil analisis menunjukkan bahwa kepemimpinan bidan tidak hanya terbatas pada otoritas klinis, tetapi juga mencakup advokasi, pemberdayaan, serta pengaruh terhadap kebijakan kesehatan publik. Indikator efektivitas kepemimpinan tercermin dari mutu pelayanan, kepuasan pasien, dan keselamatan maternal. Lebih lanjut, penelitian menegaskan perbedaan antara peran manajerial yang berfokus pada fungsi administratif dengan peran kepemimpinan yang menekankan inspirasi, empati, dan koordinasi klinis. Tantangan globalisasi, digitalisasi, dan dilema etis menegaskan pentingnya pengembangan model kepemimpinan bidan yang adaptif dan berpusat pada nilai-nilai kemanusiaan. Artikel ini memberikan rekomendasi strategis untuk memperkuat kepemimpinan bidan pada level klinis, komunitas, dan kebijakan, sehingga berkontribusi pada penurunan angka kematian ibu dan bayi serta peningkatan kualitas hidup perempuan.
The Role of Halal Facilitators in Empowering MSME Products: A Case Studi in Lengkong Subdistrict Heni Mulyani; Neneng Nurhasanah; Nandang Ihwanudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9795

Abstract

This paper discusses the role of halal facilitators in strengthening MSME products in Lengkong Subdistrict, Bandung City. Halal certification is a crucial instrument to ensure product permissibility, increase consumer trust, and expand market access. This research employed a qualitative descriptive method with purposive sampling techniques. Informants consisted of halal facilitators, MSME actors, and consumers. The findings reveal that halal facilitators play a significant role in four key areas: consultation, halal literacy, technical assistance, and verification-validation (verval). Each role contributes to improving product quality, halal understanding, and MSME competitiveness. This study highlights the importance of synergy between facilitators and business actors to optimize the benefits of halal certification. The findings also reflect the relevance of integrating maqashid sharia values into halal mentoring practices.
Penguatan Literasi Ekonomi Syariah Berbasis Digital pada Majelis Taklim di Kota Bandung: Strengthening Digital-Based Sharia Economic Literacy at the Majelis Taklim in Bandung City Srisusilawati, Popon; Nurhasanah, Neneng; Hamdani, Fahmi Fatwa Rosyadi Satria; Maulida, Ira Siti Rohmah
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10548

Abstract

This International Community Service (PKM) activity aims to improve the understanding and skills of Islamic economic literacy among members of the Majelis Taklim (Islamic study group) in Bandung City. The background of this activity is based on the community's low understanding of Islamic economic principles and the minimal use of digital technology to support sustainable Islamic financial practices. A total of 39 participants from the Islamic Economics Taklim Assembly of Bandung City participated in a series of activities that included counseling and mentoring. The material provided covered basic concepts of Islamic economics, an introduction to muamalah contracts, the use of Islamic digital applications, and Islamic personal financial management. Evaluation results showed a significant increase in participants' knowledge scores, with an average pre-test of 52.72 increasing to 67.83 in the post-test, representing a 15.11-point increase in understanding. This suggests that this activity is effective in fostering Islamic economic literacy within religious communities. As a recommendation, this program can serve as a sustainable educational model and be replicated in various regions, with its effectiveness strengthened through synergy between universities, Islamic financial authorities, and halal digital industry players.
Studi Pendahuluan Analisis Kemampuan Berpikir Kritis Matematika Siswa Kelas VII SMP Negeri 1 Sukadiri Mawar, Uning Duwi; Hartani, Mukti; Nurhasanah, Neneng
FARABI: Jurnal Matematika dan Pendidikan Matematika Vol 8 No 2 (2025): FARABI: Jurnal Matematika dan Pendidikan Matematika
Publisher : Program Studi Pendidikan Matematika FKIP UNIVA Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/farabi.v8i2.1225

Abstract

The purpose of this preliminary study is to analyze the mathematical critical thinking abilities of seventh-grade students at SMP Negeri 1 Sukadiri. This study uses descriptive qualitative research. The analysis techniques used are interviews, observation, and documentation. The subjects in this preliminary study are mathematics teachers and seventh-grade students at SMP Negeri 1 Sukadiri. The results of the observation show that mathematics learning at SMP Negeri 1 Sukadiri is student-centered, where students tend to be active but hesitant in answering questions given by the teacher. The results of the interviews indicate that students struggle to understand and solve problems related to the material and basic concepts they have not mastered, which is compounded by a lack of HOTS practice questions and low interest in learning.  The results of documentation show that students' test scores on statistics material are below the KKTP and have the lowest average score compared to other materials in the second semester. . Additionally, students in class VII.7 have the lowest average score among other seventh-grade classes on this material. The conclusion of this preliminary study is that students' mathematical critical thinking skills on statistics material do not meet expectations.
Zakat & Sustainable Development Goals (SDGs): A Review Nurhasanah, Neneng
Ekonomi Islam Indonesia Vol. 5 No. 2 (2023): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/eii.v5i2.275

Abstract

This study aims to look at the development of research on "Zakat & SDGs" around the world and research plans that can be carried out based on published journals with this theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Zakat & SDGs" which comes from the Scopus database with a total of 39 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of research development "Zakat & SDGs" in the world. The results of the study found that in the bibliometric author mapping, the authors who published the most research on the theme "Zakat & SDGs" were Abubakar J.; Aysan AF; Ahmad S.; Siddiqui KA; Aboalsamh HM; Akmal IKB; Majid MAS; Gunawan E. Furthermore, based on the bibliometric keyword mapping, there are 4 clusters that can become research lines with topics related to Implementation of Sharia-Based Finance to Achieve SDGs, Zakat Institutions and SDGs, Sustainable Finance and Investment during the Covid-19 Pandemic and Human Development Index (HDI) and Zakat Recipients. Last, the words most used are Islamic Finance, SDGs, zakat institutions, IFI, HDI, sustainable finance & investment and Covid.
The Implementation of Inheritance Rights Distribution for Children Born Outside of Marriage According to Islamic Law in the Application of the Inheritance Law System in Indonesia Inayatillah Ridwan; Neni Ruhani; Neneng Nurhasanah; Lina Jamilah
Leges Privatae Vol. 2 No. 1 (2025): JUNE-JOY
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wyg6h120

Abstract

This study discusses how the implementation of the inheritance rights of children born outside of marriage according to Islamic law in the application of the inheritance law system in Indonesia. In Islamic law, children born from a legitimate relationship have clear rights to their parents' inheritance. However, for children born outside of marriage, the situation becomes more complex. In many communities, social stigma and negative views of children born outside of marriage often affect their acceptance of inheritance rights. This can lead to injustice and discrimination, where these children do not get the rights they should receive according to Islamic law. The research method with a qualitative research type, this study uses library research, namely research that focuses and limits its activities to libraries to obtain data without conducting research in the field. Data collection techniques by conducting review studies of books, literature, notes, and reports that are related to the problem to be solved. Data sources in this study were obtained by tracing literature and laws and regulations, books, the Qur'an, and hadiths related to the research. Data collection techniques are carried out using documentary techniques. Documentary comes from the word document which means written object. In using the documentary method, the author collects written data such as books, scientific journals and so on. The results and discussion that in Islamic law, illegitimate children have limited inheritance rights, namely only the right to inherit from the mother and her family, without inheritance rights from the father. This is based on the view that illegitimate children do not have a legal bond with their father, but it is important to align the principles of Islamic law and positive law in regulating the inheritance rights of illegitimate children in order to realize justice and legal certainty for all parties. This harmonization effort will not only protect illegitimate children, but also strengthen the national inheritance law system as a whole
ANALYSIS OF WAQF INVESTMENT RISK MANAGEMENT AND PRODUCTIVE WAQF DEVELOPMENT MODEL IN INDONESIA Rozalina, Rozalina; Zakiah, Kiki; Nurhasanah, Neneng
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 6, No 1 (2026): January (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/eeki.v6i1.5946

Abstract

Wakaf produktif merupakan instrumen strategis dalam pemberdayaan ekonomi umat, namun realisasi potensi wakaf di Indonesia yang mencapai Rp180 triliun per tahun untuk wakaf uang dan 57.200 hektar tanah wakaf masih belum optimal. Penelitian ini bertujuan untuk mengidentifikasi risiko dan strategi mitigasi investasi wakaf produktif serta menganalisis model pengembangan wakaf produktif yang berhasil. Metode yang digunakan adalah kualitatif melalui pendekatan studi literatur dengan analisis konten terhadap berbagai sumber terpercaya. Hasil penelitian menunjukkan profil risiko yang beragam dari enam jenis investasi wakaf, dimana CWLS dan CWLD merupakan investasi teraman dengan jaminan negara, sementara investasi di sektor riil dan saham syariah memiliki risiko tertinggi. Strategi mitigasi yang efektif meliputi diversifikasi portofolio, studi kelayakan, dan pemantauan berkelanjutan. Teridentifikasi tiga model sukses pengembangan wakaf produktif: Daarut Tauhid sebagai model yang berawal dari komunitas masjid, Pesantren Gontor sebagai model pesantren terintegrasi, dan Dompet Dhuafa sebagai model lembaga profesional. Kesimpulan penelitian ini menekankan pentingnya pemahaman komprehensif tentang manajemen risiko dalam investasi wakaf dan adopsi model pengembangan yang tepat sebagai panduan bagi nadzir dalam mengoptimalkan pengelolaan wakaf produktif secara berkelanjutan. Productive waqf is a strategic instrument in empowering the economy of the Muslim community, but the realization of waqf potential in Indonesia, which reaches Rp180 trillion per year for cash waqf and 57,200 hectares of waqf land, is still not optimal. This study aims to identify the risks and mitigation strategies of productive waqf investments and analyze successful productive waqf development models. The method used is qualitative through a literature study approach with content analysis of various reliable sources. The results show a diverse risk profile of six types of waqf investments, where CWLS and CWLD are the safest investments with state guarantees, while investments in the real sector and sharia stocks have the highest risks. Effective mitigation strategies include portfolio diversification, feasibility studies, and continuous monitoring. Three successful models of productive waqf development were identified: Daarut Tauhid as a model that originated from a mosque community, Pesantren Gontor as an integrated Islamic boarding school model, and Dompet Dhuafa as a professional institution model. The conclusion of this study emphasizes the importance of a comprehensive understanding of risk management in waqf investments and the adoption of appropriate development models as guidelines for nadzir in optimizing the sustainable management of productive waqf.
Perlindungan Hak Nafkah Anak dari Perkawinan Siri: Kajian Itsbat Nikah Dalam Perspektif Hukum Islam Dan Keadilan Warisni, Rinrin; Heniarti, Dini Dewi; Nurhasanah, Neneng
Tasyri' : Journal of Islamic Law Vol. 4 No. 2 (2025): Tasyri'
Publisher : STAINI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53038/tsyr.v4i2.284

Abstract

The increasing prevalence of unregistered (siri) marriages in Indonesia has raised serious social concerns and legal challenges, particularly regarding the protection of children's rights. Children born from siri marriages are often deprived of their legal entitlements, especially the right to financial support (nafaqah), due to the absence of official marriage registration that provides legal certainty. This study aims to analyze the role of itsbat nikah (marriage validation) as a legal mechanism to guarantee the child’s right to maintenance in the context of siri marriages. Using a normative juridical approach and library research method, the study draws from national regulations—such as Law No. 1 of 1974 and the Compilation of Islamic Law (KHI)—as well as Islamic legal doctrines and the framework of maqāṣid al-sharī‘ah. The findings reveal that the lack of legal documentation places children in a vulnerable and discriminatory position, especially in accessing their rights. Marriage registration is a crucial step toward ensuring justice and legal protection for children. Within the Islamic legal perspective, safeguarding children's welfare aligns with the objective of preserving lineage (ḥifẓ al-nasl) and promoting family well-being. Itsbat nikah services are thus viewed as a strategic state policy that addresses the legal gaps arising from unregistered marriages. This study recommends strengthening the accessibility, affordability, and efficiency of itsbat nikah procedures as a tangible form of state responsibility in securing justice for children and upholding the protective function of the law.