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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ
Pramesti, Adista Ika
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Menumbuhkan Budaya Gemar Menabung pada Anak Usia Dini dan Meningkatkan Kreativitas dengan Menghias Celengan Pramesti, Adista Ika; Assyifa, Mutiya Nur; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 7 No. 2 (2024): June - December 2024
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/7wj86n31

Abstract

Kuliah Kerja Nyata (KKN) or community service program are a form of community service by students as one of implementation the knowledge they have gained directly to the community. This socialization activity has the main target, namely Kandang Panjang Village children aged 2 to 12 years. The aim of this activity is to build an interest in saving in children from an early age through the KKN work program of the Faculty of Economics and Business. This research uses a socialization method by delivering material offline or face to face. Data collection methods include observation, interviews and documentation obtained from various sources related to the topic being studied, as well as literature related to this research. The results of this research indicate that KKN students at the Faculty of Economics and Business use educational resources to increase children's awareness of saving from an early age. The material presented is in the form of the meaning of saving, how to save, the benefits of saving, and at the same time decorating piggy banks as an intermediary to train children's creativity in the hope that the material will be easier for children to understand. The children's enthusiasm during the socialization is a sign of the success of the work program being implemented.
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Khomsatun, Siti; Aryani, Habsyah Fitri; Pramesti, Adista Ika
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Co-Authors Aryani, Habsyah Fitri Assyifa, Mutiya Nur Siti Khomsatun