Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal KEUNIS Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akademik Pengabdian Masyarakat
Laila, Nazil Rizki
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Innovation's Mediating Contribution To The Relationship Between Financial Flexibility And Sustainability Performance Rahmadhani, Sari; Praptitorini, Mirna Dyah; Shobandiyah, Siti; Laila, Nazil Rizki
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6111

Abstract

This study explores the impact of debt and cash combination arrangements as financial flexibility that can improve sustainable performance in companies. This research also examines how innovation mediates the relationship between a company's financial flexibility and future sustainability achievements. Utilizing a resource-based view and path analysis, we analyze data from sustainability reports of basic and chemical industry firms listed on the IDX from 2020 to 2023. These findings provide empirical evidence that contingency theory can adapt by controlling the effect of financial flexibility on sustainability performance. As tested through debt and cash flexibility, financial flexibility has no direct impact on sustainability performance. Meanwhile, innovation is proven to depend on sustainability achievement. Empirical evidence of resource-based theory, where financial flexibility is a potential competitive advantage over the development and research process in innovation. Likewise, innovation holds a significant role in linking financial flexibility to sustainability performance. Companies with flexible finances can more easily allocate resources to innovate, increasing the company's ability to carry out activities that pay attention to the social and environmental impacts of sustainable business activities.
Pendampingan Penyusunan Laporan Keuangan Sederhana UMKM Rahmadhani, Sari; Salim, Noor; Rozak, Hasan Abdul; Dili, Agustinus Jaha; Laila, Nazil Rizki
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.6135

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) is a key driver of regional economic growth, contributing to job creation and improved living standards for the people. However, MSMEs in many regions, including Tunggulsari Village, still face serious obstacles in financial management, especially in recording and preparing simple and structured financial statements. This problem is caused by low financial literacy and a lack of continuous, intensive assistance from the government. Community service involving technical training and ongoing mentoring has proven effective in enhancing the financial management capabilities of MSMEs. Through adaptive mentoring programs and the use of simple technology, MSMEs are able to build a good, accurate, and regular recording culture that supports easier business decision-making and access to financing. This study shows that the implementation of the program in Tunggulsari Village has succeeded in improving MSMEs' understanding of financial management and record-keeping, although there is still a need for improvement in the understanding of production costs and the cost of products.
Integration of Fintech and CSR in Improving Financial Stability of Islamic Banks Laila, Nazil Rizki; Rahmadhani, Sari
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13945

Abstract

This study examines the relationship between financial technology (Fintech), corporate social responsibility (CSR), and bank financial stability (BFS) in Islamic banks in Indonesia, with a particular focus on the role of fintech as a mediator. Using a quantitative approach, this study utilises secondary data from the annual and sustainability reports of Islamic banks listed on the Indonesia Stock Exchange (IDX) for 2021-2023. Data were analysed using the Partial Least Squares-Structural Equation Modelling (PLS-SEM) method. The results of the study show, first, that CSR has a significant direct effect on BFS and an indirect effect through fintech. Second, although the relationship between CSR and fintech is negative, fintech plays a crucial role in enhancing the financial stability of Islamic banks. Third, it was revealed that BFS does not significantly influence fintech, and although BFS does influence CSR, the mediating role in this relationship has not been proven. These findings emphasise the importance of an integrative and prudent approach in the adoption of fintech by Islamic banks. Although fintech can enhance stability, banks must continue to uphold their CSR commitments to prevent a decline in social initiatives, which could damage their long-term legitimacy and reputation. This research offers new insights into the complex interplay between social responsibility and technological innovation in Indonesia's distinct context of Islamic banking.
Co-Authors Dili, Agustinus Jaha Hasan Abdul Rozak Noor Salim Praptitorini, Mirna Dyah Sari Rahmadhani Shobandiyah, Siti