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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Indonesian Accounting Literacy Journal Journal of Applied Islamic Economics and Finance
Nuzul, Dinda Amanda Ainun
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Comparative Analysis of ROA, ROE, and GDP on Stock Returns in Sharia and Non-Sharia Food & Beverage Firms Prasetyo, Bintang Dwi; Tripuspitorini, Fifi Afiyanti; Purbayati, Radia; Kusnadi, Hani Kustyanti; Nuzul, Dinda Amanda Ainun
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6778

Abstract

This study examines the comparative influence of Return on Assets (ROA), Return on Equity (ROE), and Gross Domestic Product (GDP) on stock returns in sharia-compliant and non-sharia food and beverage companies listed on the Indonesia Stock Exchange (IDX) and the Indonesia Sharia Stock Index (ISSI) from 2020 to 2023. Using a quantitative descriptive method, the research applies panel data regression analysis with EViews 12 on secondary data obtained from annual reports and the Central Statistics Agency (BPS). The study sample comprises 10 sharia and 8 non-sharia companies selected through purposive sampling. The findings show that for sharia companies, ROA significantly affects stock returns, while ROE and GDP do not. In contrast, for non-sharia companies, none of the variables significantly affect stock returns. These results indicate a divergence in stock return determinants based on the company’s sharia status. The study provides insights for investors and companies in managing financial performance and investment decisions.
Evaluasi Partisipatif untuk Penguatan Program Konservasi Karst Citatah dengan menggunakan The Most Significant Change (MSC) Qodratulloh S, Waway; Putra, Tarekh Febriana; Nuzul, Dinda Amanda Ainun
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1430

Abstract

The Forum Pemuda Peduli Karst Citatah (FP2KC) faces challenges in evaluating its environmental conservation programs in a structured and comprehensive manner. The evaluations of existing programs are still sporadic and insufficient to capture deeper social impacts because they rely heavily on quantitative data. To address this issue, a Community Service Program (PKM) was initiated with the aim of strengthening FP2KC’s evaluation capacity through the application of the Most Significant Change (MSC) method. This qualitative method was chosen for its ability to capture complex social changes through participants’ narratives. The approach enables a deeper and multidimensional understanding of program impacts, as demonstrated in various previous studies. The program’s implementation method includes four approaches: facilitation, FGDs and training, as well as mentoring and technical assistance. These approaches are intended to transfer knowledge and skills to FP2KC administrators, particularly in applying MSC. The outcomes of this program are innovations in program evaluation and enhanced partner skills. With a more effective evaluation system, FP2KC is expected to measure program progress more accountably and sustainably, while strategically contributing to the Sustainable Development Goals (SDGs) and the university’s Key Performance Indicators (KPIs).
Peningkatan Kualitas Pendampingan Anak Kanker melalui Integrasi Bimbingan Al-Qur’an bagi Orang Tua, Pembelajaran Adaptif Anak, dan Pelatihan Aplikasi Zahir bagi Staf Keuangan Qolbi, Satria Kharimul; Nurasman, Muhammad Syaiful; Nugraha, Muhamad Arif; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Gamat, Mutia Taqina; Nadeak, Putry H.
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1802

Abstract

Children with cancer face multidimensional challenges encompassing psychological, spiritual, educational, and institutional aspects, requiring an integrated family-centered support approach. This community service program aimed to improve the quality of assistance for children with cancer through the integration of Qur’anic reading guidance and spiritual mentoring for parents, adaptive learning for children, and financial management training using the Zahir application for institutional staff. The program was implemented at the Indonesian Cancer Child Foundation (YKAKI) Bandung Branch from March to September 2025 using a participatory approach. Indicators of success included increased parental engagement in spiritual sessions, sustained learning participation among children, and improved staff competence in digital financial recording and reporting. The results showed that parents experienced emotional catharsis and enhanced spiritual resilience, children maintained learning motivation and continuity through flexible and humanistic instruction, and staff were able to conduct more orderly and accountable transaction recording and basic financial reporting. Overall, this collaborative and integrative model proved effective in addressing the complex needs of children with cancer and their families and demonstrates strong potential for replication in similar institutions with contextual adjustments.
Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Gamat, Mutia Taqina; Nadeak, Putry H.; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Nugraha, Muhamad Arif; Nurasman, Muhammad Syaiful; Qolbi, Satria Kharimul
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Abstract

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance
Co-Authors Gamat, Mutia Taqina Kusnadi, Hani Kustyanti Muhamad Arif Nugraha Muhammad Syaiful Nurasman Nadeak, Putry H Prasetyo, Bintang Dwi Purbayati, Radia Putra, Tarekh Febriana Qolbi, Satria Kharimul Ramadhani, Annas Rahmat S, Waway Qodratulloh Tripuspitorini, Fifi Afiyanti