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Pengaruh Green Accounting, Good Corporate Governance (GCG), Ukuran Perusahaan dan Corporate Sosial Responsibility (CSR) Terhadap Kinerja Keuangan Wulan Dari; Jasmina Syafei; Febri Delmi Yetti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This study aims to examine the effect of green accounting, which includes environmental performance and environmental costs, as well as the implementation of Good Corporate Governance (GCG), represented by managerial and institutional ownership, plus company size and Corporate Social Responsibility (CSR) on financial performance in energy sector companies listed on the Indonesia Stock Exchange, during 2022-2024. The sample used in this study was 66 companies selected using a purposive sampling technique. The data analysis process was implemented through classical assumption tests and hypothesis testing using panel data regression methods supported by eViews version 12 software. The research findings indicate that environmental costs have a significant negative effect on financial performance, while managerial ownership, institutional ownership, and CSR exhibit a significant positive effect on financial performance. On the other hand, environmental performance and company size were not found to have a significant effect. Simultaneously, these variables explained 41.81% of the variation in financial performance, while the remaining 58.19% was estimated to be influenced by other factors not included in this study.
Peningkatan Literasi Keuangan Anak Sejak Dini Pada Sekolah Paud Sempoa Mawaddah Pekanbaru Melalui Gamifikasi Febri Delmi Yetti
BAHRI: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/muljeh.v1i1.321

Abstract

Community service activities are carried out at the Sempoa Mawaddah Pekanbaru PAUD (Early Childhood Education Programs) School. The aim of community service is to increase financial literacy from an early age in PAUD students. The method used in community service activities is the gamification method. There were thirty students and five PAUD mothers participating in community service activities. The implementation of the activity was carried out by two lecturers and four students from the Faculty of Economic and Social Science State Islamic University Sultan Syarif Kasim Riau. The gamification method explains the delivery of material, namely financial management related to learning to manage money by saving it through a simple piggy bank that is distributed to students. This gamification method will make it easier to help PAUD students and teachers to apply simple financial management, namely through a learning-whileplaying system. The result of providing this community service activity is an increase in financial literacy for PAUD students to learn to save, with an accuracy of 71% before Abdimas to 96% afterward. Through the gamification method, PAUD teachers obtain new information in the form of ways in the financial learning system while playing which increases financial literacy from 87% to 93% after community service, besides that, it can also help PAUD parents to participate in providing financial understanding in families who become it's easier when the piggy bank is brought home and reviewed again in class during the implementation of community service activities. The increase in the financial literacy of parents PAUD students from before community service activities was 71%, to 96% after joint discussions regarding financial literacy skills.
Digital Green Waqf, Institutional Governance, and Economic Resilience in Islamic Financial Institutions: A Neo-Integrated Islamic Market Justice Approach Febri Delmi Yetti; Anton Bawono; Abdul Aziz; Wartoyo; Sri Rokhlina Sari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

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Abstract

The rapid digital transformation in the financial sector has stimulated new innovations in Islamic social finance, particularly in the governance of waqf institutions. One emerging concept is Digital Green Waqf, which integrates digital technology into waqf management while directing investments toward sustainability-oriented projects. However, empirical evidence explaining how digital waqf initiatives influence institutional governance and sustainability outcomes within Islamic financial institutions remains limited. This study aims to examine the role of Digital Green Waqf in strengthening governance quality, sustainability investment, and economic resilience in Islamic financial institutions in Indonesia using the theoretical framework of Neo-Integrated Islamic Market Justice (Neo-IIMJ). The research adopts a mixed-method approach combining quantitative panel data analysis with qualitative institutional interpretation. Secondary data covering the period 2015–2024 were obtained from the Indonesian Waqf Board (BWI), BAZNAS statistics, Bank Indonesia reports, and World Bank development indicators. Panel regression analysis is used to examine the relationship between digital waqf development, governance quality, sustainability outcomes, and economic resilience. The findings indicate that Digital Green Waqf significantly improves governance transparency and promotes sustainability-oriented waqf investment, which subsequently strengthens economic resilience. These results demonstrate the growing institutional role of digital waqf in enhancing the governance capacity of Islamic financial institutions. This study contributes theoretically by integrating Digital Green Waqf within the Neo-Integrated Islamic Market Justice framework as an institutional model linking digital innovation, governance accountability, and sustainability in Islamic financial systems, while also providing policy insights for strengthening waqf governance, accelerating digital transformation in Islamic financial institutions, and supporting sustainable development agendas aligned with the Sustainable Development Goals (SDGs).
Reducing Dependence on Non-Sharia Loans through Sharia Family Financial Education: A Participatory Action Research in Limbungan Baru Village Febri Delmi Yetti
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.1357

Abstract

The objective of this community service program is to improve family economic resilience by strengthening Islamic financial literacy and management practices, enabling families to reduce their dependence on non-Islamic loans and develop healthy and sustainable financial habits. This community service program utilizes a Participatory Action Research (PAR) design, positioning the community as the subject of change through a continuous cycle of reflection, action, and reflection to address family dependence on non-Islamic loans. The program was implemented in Limbungan Baru Village, involving 15 partner families through five PAR stages (To Know, To Understand, To Plan, To Act, and To Change) over four months. Data collection techniques included participant observation, focus group discussions (FGDs), interviews, and documentation. Data were analyzed qualitatively through data reduction, thematic categorization, and synthesis of meaning. Validity was strengthened through triangulation and member checking, while upholding participatory ethical principles. This community service program resulted in improved Islamic financial literacy among families, characterized by changes in understanding, attitudes, and financial management practices, particularly in recording, budgeting, and financial decision-making. Dependence on non-Sharia-compliant loans has begun to decline gradually as families are able to control spending and postpone consumer loans through more rational and equitable planning. Furthermore, the PAR process builds collective awareness and community solidarity in addressing economic challenges as a shared, not merely individual, problem. The program still faces limitations in the form of unstable family incomes and the relatively short duration of mentoring, resulting in behavioral changes that are not yet fully distributed and permanent.
Pemberdayaan Ekonomi Masyarakat melalui Edukasi Ekonomi Syariah: Studi Kasus pada UMKM di Kota Pekanbaru Febri Delmi Yetti
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/dimasejati.v8i1.23801

Abstract

Pemberdayaan ekonomi masyarakat merupakan salah satu strategi penting dalam meningkatkan kesejahteraan dan memperkuat keberlanjutan usaha mikro, kecil, dan menengah (UMKM). Dalam beberapa tahun terakhir, perkembangan ekonomi syariah semakin relevan sebagai pendekatan alternatif yang menekankan praktik bisnis yang etis, keadilan, serta keberlanjutan keuangan. Namun demikian, masih banyak pelaku UMKM yang memiliki keterbatasan pemahaman mengenai prinsip-prinsip ekonomi syariah serta penerapannya dalam kegiatan usaha. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemberdayaan ekonomi masyarakat melalui edukasi ekonomi syariah bagi pelaku UMKM di Kota Pekanbaru. Kegiatan pengabdian ini dilaksanakan melalui beberapa tahapan, yaitu identifikasi kebutuhan awal, pelaksanaan sosialisasi dan pelatihan, serta pendampingan kepada pelaku UMKM. Materi edukasi yang diberikan meliputi konsep dasar ekonomi syariah, prinsip-prinsip bisnis halal, pengelolaan keuangan berbasis syariah, serta penerapan transaksi usaha yang sesuai dengan prinsip syariah. Peserta kegiatan terdiri dari pelaku UMKM yang bergerak di berbagai sektor usaha seperti perdagangan, kuliner, dan jasa di Kota Pekanbaru. Hasil kegiatan menunjukkan bahwa edukasi ekonomi syariah mampu meningkatkan pemahaman dan kesadaran pelaku UMKM mengenai pentingnya penerapan prinsip-prinsip syariah dalam menjalankan usaha. Para peserta menunjukkan peningkatan pengetahuan terkait praktik bisnis yang etis, transparansi dalam transaksi, serta pengelolaan keuangan yang sesuai dengan nilai-nilai syariah. Selain itu, kegiatan pendampingan juga membantu pelaku UMKM dalam mengidentifikasi strategi praktis untuk mengintegrasikan prinsip ekonomi syariah dalam kegiatan usaha sehari-hari. Kegiatan pengabdian ini memberikan kontribusi dalam memperkuat kapasitas pelaku UMKM serta mendorong pengembangan ekonomi masyarakat yang berkelanjutan melalui penerapan nilai-nilai ekonomi syariah. Oleh karena itu, program edukasi dan pendampingan yang berkelanjutan sangat diperlukan untuk mendukung perkembangan UMKM serta meningkatkan ketahanan ekonomi masyarakat di Kota Pekanbaru.