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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Manajemen dan Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Manajemen Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) MANAJEMEN DEWANTARA Jurnal Riset Akuntansi Politala Jurnal Orientasi Bisnis dan Entrepreneurship Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Literasi Akuntansi Sidoluhur JAPI: Jurnal Akses Pengabdian Indonesia Journal of Business Studies and Management Review Jurnal Riset Akuntansi International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management International Journal Business, Management and Innovation Review Jurnal Akuntansi Jurnal Studi Islam dan Sosial KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Putri, Gustita Arnawati
Universitas Veteran Bangun Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Optimalisasi angket kepuasan konsumen melalui pemanfaatan aplikasi google formulir Insani, Salman Faris; Wijayanti, Ariyani Wahyu; Putri, Gustita Arnawati
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5 No 2 (2022)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v5i2.14386

Abstract

Pandemi COVID-19 mempengaruhi dunia bisnis melalui penurunan perekonomian serta aktivitas lintas sektor dan wilayah di Indonesia. Kondisi ini merugikan bagi para pemilik UMKM di berbagai bidang. Menyikapi kondisi tersebut, tim kegiatan pengabdian masyarakat mengusulkan untuk melakukan pelatihan pelaksanaan angket kepuasan konsumen secara online, dengan menggunakan software google formulir. Usulan ini disetujui oleh 10 pemilik UMKM di berbagai bidang di kawasan solo raya sebagai mitra pengabdian. Untuk menjawab permasalahan, tim PKM menyelenggarakan kegiatan pengabdian melalui 3 tahapan yaitu sosialisasi, pelaksanaan, dan evaluasi. Tahapan pelaksanaan terbagi menjadi lima sub kegiatan yang terdiri dari mendesain angket dan format, mendesain teknik pengumpulan sampel dengan google formulir, mengelola data dengan google formulir, menginterpretasikan hasil, serta pengarsipan dengan aplikasi google drive. Hasil evaluasi membuktikan bahwa di setiap tahapan kegiatan nilai tes akhir menunjukkan peningkatan sebesar 25% dibandingkan dengan nilai tes awal. Temuan ini mengindikasi bahwa mitra UMKM memperoleh peningkatan pengetahuan dan kecakapan sesuai harapan. Dapat disimpulkan bahwa kegiatan pelatihan ini dinyatakan berhasil.
Pelatihan dan Pembuatan Laporan Keuangan Berbasis Aplikasi Makna Pos pada Bumdes Sari Makmur Klaten Gustita Arnawati Putri; Yoppi Syahrial; Indri Sri Endarwati; Rohana Wanaswati; Elma Putri Utami
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6441

Abstract

The Village Ownership Enterprise Agency (BUMDes) has been recognised since 2004 in the Act No. 32 section 213, one of which reads "The village can establish the village ownership enterprise according to the needs and potential of the village". BUMDes is known to be around 19 years old and has been operating in various areas including Sukoharjo and Klaten. BUMDes in a village usually have more than one business unit and have been operating for a long time. However, the problem lies in the business unit that owns not only one and does not have an effective and efficient financial reporting tool.The solution offered to solve the problems faced by partners is to create an application-based system similar to MaknaPos or SiApik to help BUMDes manage their finances and make their financial reports well. The objective is that the financial report submitted can make it easier for my stakeholders to know the progress of the BUMDes.
Governance Dynamics in Times of Crisis: The Impact of Institutional and Foreign Ownership on Indonesian Firm Performance during the COVID-19 Period Yoga Pratama Nugroho; Gustita Arnawati Putri; Shinta Nastitie Komalasari; Ahmad Dzakiyuddin; Made Wedaswari; Annisa Nur Safitri; Alifa Putri Khauriyah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3898

Abstract

This study investigates the effects of institutional ownership (IO) and foreign ownership (FO) on the performance of non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Grounded in agency theory and the resource-based view, the study employs fixed-effects multiple regression with year and industry controls across the full sample (n = 3,621) and phase-partitioned subsamples representing the COVID-19 and post-pandemic periods. Additional threshold analyses are conducted to detect nonlinear ownership effects. The results reveal that institutional ownership exerts a negative effect on ROA, consistent with the entrenchment effect and the principal-principal conflict prevalent in Indonesia’s concentrated ownership environment. Conversely, foreign ownership demonstrates a positive and significant performance effect, supporting the hypotheses of governance and resource transfer. Both effects are concentrated in the post-pandemic period and are insignificant during the pandemic phase. Threshold analyses further establish that these relationships are nonlinear: the negative institutional ownership effect manifests at low-to-moderate concentration levels (10%–40%) and reverses to positive only beyond the 90% threshold, whereas the positive foreign ownership effect emerges only after crossing a critical mass of approximately 60%–70%. These findings contribute to the literature by demonstrating that the performance implications of block ownership are contingent on investor origin and ownership scale, with important implications for minority investor protection policy in emerging markets.
BEYOND FINANCIAL REPORTING QUALITY: DIGITAL TRANSFORMATION AND PUBLIC VALUE IN LOCAL GOVERNMENT ACCOUNTING Gustita Arnawati Putri; Yoga Pratama Nugroho; Ahmad Dzakiyuddin
Jurnal Akuntansi Vol. 16 No. 1 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.1.11-21

Abstract

Digital transformation has become a central strategy forreforming public sector accounting, yet its ultimate contributionto society is often assessed narrowly through the lens offinancial reporting quality alone. This study argues thatfinancial reporting quality, while necessary, is not sufficient tocapture the broader societal contribution of digital reform, andtherefore examines how Digital Transformation affects PublicValue in local government, both directly and indirectly throughFinancial Reporting Quality as a mediating variable. Evidencefrom Indonesian local governments shows that although theRegional Government Information System (SIPD-RI) has beenadopted almost universally, improvements in financialstatement quality have not consistently translated into greaterpublic trust, service responsiveness, or perceived governmentallegitimacy. This study employs a quantitative explanatorysurvey design involving 200 respondents, comprising financialofficers and public service managers in Regional ApparatusOrganizations (OPD), selected through purposive sampling.Data were analyzed using IBM SPSS Statistics through validitytesting, reliability testing, classical assumption testing, multiplelinear regression, and mediation analysis using the causal-stepsapproach complemented by the Sobel test. The results show thatDigital Transformation has a positive and significant effect onboth Financial Reporting Quality and Public Value, FinancialReporting Quality positively affects Public Value, and FinancialReporting Quality partially mediates the effect of DigitalTransformation on Public Value. These findings extend PublicValue Theory and Institutional Theory by demonstrating thatdigital reform generates societal value through paralleltechnical and legitimacy-based pathways, offering practicalimplications for local governments seeking to move beyondcompliance-oriented digitalization toward genuine public valuecreation
The Role of Stakeholder Pressure and Digital Transparency in Enhancing Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies Emy Dwi Nursulistyo; Gustita Arnawati Putri
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4208

Abstract

This study examines the effect of stakeholder pressure and digital transparency on carbon emission disclosure among companies listed in the LQ45 Index in Indonesia from 2020 to 2024. As sustainability issues receive increasing attention, companies are expected to provide more transparent environmental information. This study employs a quantitative approach using secondary data collected from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 12 companies and 60 firm-year observations. Panel data regression analysis was conducted using EViews 10. The results indicate that stakeholder pressure and digital transparency significantly influence carbon emission disclosure. Companies facing greater stakeholder pressure and demonstrating higher levels of digital transparency tend to disclose carbon emission information more comprehensively. These findings highlight the importance of stakeholder influence and digitalization in promoting corporate environmental accountability. This study contributes to the sustainability accounting literature by providing empirical evidence on the determinants of carbon emission disclosure in companies operating in an emerging market context.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi Made Wedaswari; Ahmad Dzakiyuddin; Shinta Nastitie Komalasari; Yoga Pratama Nugroho; Gustita Arnawati Putri; Astrid Nur Aini; Hanyfa Ayu Anggrainy; Ariyani Wahyu Wijayanti
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.301

Abstract

Purpose: This study aims to analyze the effect of financial literacy on investment decisions of Generation Z and to examine the moderating role of media technology mastery. Method: This study uses a quantitative explanatory approach. Data were collected through questionnaires from 150 Generation Z respondents in Solo Raya who have investment experience. The data were analyzed using Moderated Regression Analysis (MRA) to test direct and moderating effects. Finding: The results indicate that financial literacy has a significant effect on investment decisions, showing that individuals with better financial understanding tend to make more rational decisions. Media technology mastery does not have a direct effect on investment decisions. However, it significantly moderates the relationship between financial literacy and investment decisions, strengthening the influence of financial literacy. Novelty: This study emphasizes media technology mastery as a moderating variable, highlighting that technology strengthens the impact of financial literacy rather than directly influencing investment decisions.
Pemberdayaan Pembuatan Keripik Bonggol Dan Pelepah Pisang Untuk Kewirausahaan Sejak Dini Ardian Prima Putra; Purwanto Purwanto; Salman Faris Insani; Gustita Arnawati Putri; Bambang Nur Cahyaningrum
JAPI (Jurnal Akses Pengabdian Indonesia) Vol. 11 No. 2 (2026)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v11i2.8415

Abstract

Bonggol Pisang dapat dibuat olahan keripik Bonggol Pisang sebagai camilan maupun snack sehingga dapat memberikan nilai tambah ekonomi. Pemberdayaan kewirausahaan Ibu Guru TK dapat juga untuk mendidik perihal kewirausahaan bagi Siswa TK. Pengabdian kepada Masyarakat mengadakan pemberdayaan olahan bonggol pisang menjadi keripik Bonggol Pisang yang bernilai ekonomi. Permasalahan yang terjadi bahwa di Desa Dukuh terdapat Pohon Pisang sangat mudah dijumpai tetapi Bonggol pisang dan Pelepah pisang tidak dimanfaatkan secara optimal sehingga perlu diperlukan olahan Camilan keripik bonggol Pisang oleh Ibu Guru TK Dukuh 02 agar Ibu Guru dapat meningkatkan penghasilan melalui usaha tersebut. Pengabdian pada masyarakat ini bertujuan untuk memberikan Pemberdayaan Kewirausahaan kepada Ibu Guru TK Dukuh 02 Kecamatan Mojolaban Kabupaten Sukoharjo sehingga Ibu Guru TK Dukuh dapat memiliki usaha sampingan Kripik Bonggol Pisang dan Pelepah Pisang. Target dari pengabdian ini adalah Para Guru TK Dukuh 02 di Desa Dukuh, Mojolaban, Kabupaten Sukoharjo. Metode yang digunakan dalam pengabdian ini adalah Ceramah, Diskusi, praktek manajemen Pemasaran digital, pengemasan yang menarik dan media promosi secara online Keuangan dan Pengelolaan usaha pembuatan kripik dari bonggol pisang dan pelepah pisang. Hasil kegiatan adalah Ibu Guru TK Dukuh 02 mampu membuat secara mandiri Keripik Bonggol dan pelepah pisang, mampu mengelola promosi online, pemasaran digital serta pengemasan yang menarik. Kesimpulan adalah Ibu Guru TK Dukuh 02 mengalami peningkatan pemahaman secara teori dan praktek pembuatan Keripik Bonggol dan pelepah pisang beserta pemasaran digital. Dampak dan manfaat kegiatan adalah memberikan nilai tambah ekonomi Bonggol dan Pelepah pisang sebagai snack untuk usaha sampingan Ibu Guru TK Dukuh 02.
Policy Analysis of Coastal Slum Arrangements: Tree and Grid Analysis Approach in Tanjung Anom Village, Tangerang Regency Soma Atmaja; Erwin Mawandy; Ismail Hasan; Selfy Andreany; Youma Youma; Annuridya Rosyidta Pratiwi Octasylva; Gustita Arnawati Putri; Susiana Dewi Ratih; Sarita Premana
International Journal Business, Management and Innovation Review Vol. 3 No. 3 (2026): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v3i3.223

Abstract

Coastal slums are a manifestation of the inequality between population growth and the provision of infrastructure. This study aims to formulate an alternative policy for slum management in Tanjung Anom Village, Tangerang Regency, which faces a complex set of problems ranging from non-legal land status and disaster vulnerability to the social structure of fishermen who depend on the patron-client system. This study uses a qualitative policy analysis method with two main instruments: Tree Analysis to map the causality of problems, and Grid Analysis to evaluate policy alternatives based on five criteria (effectiveness, sustainability, social impact, ease of implementation, and cost efficiency). The results of the Tree Analysis identified that the quality of uninhabitable settlements is a core problem triggered by five structural root problems. Furthermore, Grid Analysis showed that the Integrated Structuring Option (score 480) was significantly superior to the Physical Infrastructure Option (score 340) and the Community Empowerment Option (score 380). This article recommends adopting the Integrated Structuring Option through a phased implementation roadmap (short-, medium-, and long-term) that integrates physical improvements, socio-economic empowerment, and creative financing.
Co-Authors Ahmad Dzakiyuddin Ahmad Dzakiyuddin Alifa Putri Khauriyah Anggun Meira Bella Annisa Nur Safitri Annuridya Rosyidta Pratiwi Octasylva Ardian Prima Putra Ardian Prima Putra Ariani Wahyu Wijayanti Ariyani Wahyu Wijayanti Astrid Nur Aini Bambang Nur Cahyaningrum Dian Eva Kumala Elma Putri Utami Emy Dwi Nursulistyo Erwin Mawandy Frisca Nastasya Fiorentina Hanuring Ayu Hanuring Ayu Ardhani Putri Hanyfa Ayu Anggrainy HARJONO Harjono Harjono Helga Arqila Santoso Indri Sri Endarwati Indri Sri Endarwati Irma Nuriyaningsih Ismail Hasan Made Wedaswari Made wedaswari Natalia Mahdalena Nursulistyo, Emy Dwi Prima Putra, Ardian Purwanto Purwanto Purwanto Purwanto Ramdhani Kurniawati Retno Wilis Tito Atmojo Rohana Wanaswati Salman Faris Insani Salman Faris Insani Salman Faris Insani, Salman Faris Sari Widati Sari Widati Sarita Premana Selfy Andreany Shinta Nastitie Komalasari Shinta Nastitie Komalasari Soma Atmaja Sulistiyono Sulistiyono Susiana Dewi Ratih Syahrial, Yoppi Wijayanti, Ariyani Wahyu Yoga Pratama Nugraha Yoga Pratama Nugroho Yoga Pratama Nugroho Yoppi Syahrial Yoppi Syahrial YOPPI SYAHRIAL Youma Youma