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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Pengabdian Dharma Laksana Jurnal Investasi Journal of Research in Business, Economics, and Education International Journal of Business Economics (IJBE) Jurnal Ecogen Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah SIGMA: Informatics Engineering Journal of UPB KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pelita Manajemen Jurnal Lentera Pengabdian Revenue: Lentera Bisnis Manajemen Margin: Jurnal Lentera Managemen Keuangan Score: Jurnal Lentera Manajemen Pemasaran GLOBAL: Jurnal Lentera BITEP Jurnal Pelita Pengabdian GEMBIRA (Pengabdian Kepada Masyarakat) Dedikasi : Jurnal Pengabdian Lentera Talent: Journal of Economics and Business Growth: Journal Management and Business CITAKARYA Jurnal Pengabdian Masyarakat SEMANIS
Lisa Kustina
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Penerapan SAK-EMKM Melalui Aplikasi Akuntansi UKM: Studi Kasus Warkop Pancong Gaul Sadulur Wijaya, Ade Ningsih; Kustina, Lisa
Lentera Pengabdian Vol. 1 No. 04 (2023): Oktober 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i04.211

Abstract

UMKM menghadapi berbagai tantangan dalam operasionalnya, termasuk dalam hal pencatatan finansial. Salah satu bisnis UMKM adalah Warkop Pancong Gaul Sadulur, yang menjadi fokus dalam sebuah pengabdian masyarakat yang berbasis teknologi. Kegiatan ini dilaksanakan secara langsung dengan UMKM terkait, dimulai dari 1 November hingga 1 Desember 2023, di Desa Telaga Asih, Kecamatan Cikarang Barat, Kabupaten Bekasi, Jawa Barat. Pengabdian masyarakat melalui beberapa fase, meliputi Tahap Kepustakaan untuk menambah informasi yang jelas, Lapangan, dan Edukasi. Pada tahap edukasi, melakukan praktek menggunakan aplikasi Akuntansi UKM dengan standar akuntansi yang berlaku di Indonesia (SAK-EMKM) berguna dalam membantu keuangan UMKM. Observasi khusus diberikan kepada Warkop Pancong Gaul Sadulur. Hasilnya, pelatihan dalam pembukuan sederhana untuk pelaku UMKM terbukti efektif dan berjalan lancar. Tujuan kedepannya menjadi terlatih melakukan pencatatan keuangan, karena adanya bantuan teknologi.
Exploring the Determinants of Students Personal Financial Management: The Role of Social Environment, Spiritual Intelligence, and Lifestyle Fauziah, Iis; Rahma, Aisatu; Agustin, Ayu; Ananda, Bunga Puja; Kustina, Lisa
Growth: Journal Management and Business Vol. 3 No. 01 (2025): June 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v3i01.895

Abstract

This study aims to identify the influence of social environment, spiritual intelligence, and lifestyle on personal financial management. This study uses a quantitative approach aimed at identifying problems through data collection, compilation, and analysis. The population in this study were students of the Management Study Program, Class of 2022, Faculty of Economics and Business, Pelita Bangsa University. The number of samples in this study was 102 respondents. The analysis method used was multiple regression analysis, using the SPSS 26 program as a statistical test. The results of the study partially, Social environment and spiritual intelligence have a positive effect on personal financial management, while lifestyle has no effect on personal financial management. These findings highlight the importance of social and spiritual factors in shaping students’ financial behaviors, offering valuable insights for financial education strategies.
The Impact of Green Accounting, Environmental Performance, and Capital Structure on the Financial Performance of Consumer Goods Companies in Indonesia Ratna Sari, Sri; Fadillah, Arum Nur; Supira, Wita; Wulandari, Sekar Asri Pebri; Kustina, Lisa
Growth: Journal Management and Business Vol. 3 No. 01 (2025): June 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v3i01.896

Abstract

Environmental issues and corporate sustainability have become strategic concerns, especially in the manufacturing sector, which is often associated with high environmental risk and resource consumption. However, previous studies have shown inconsistent results regarding the relationship between environmental initiatives and financial outcomes. The uncertainty of the significant relationship between green accounting and environmental performance on financial performance, which in previous studies showed varying research results. This study aims to examine the Effect of Green Accounting Implementation, Environmental Performance, and Capital Structure on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Green accounting is also called a type of accounting that takes into account environmental impacts so that it involves aspects of environmental management costs in a company's financial statements to increase transparency and accountability. In addition, environmental performance is assessed through the Company Performance Rating Program in Environmental Management (PROPER), while the capital structure describes the proportion between the company's debt and equity. This study uses a quantitative method with panel data regression analysis. The results of the study suggest that Green Accounting and Environmental Performance do not have a significant effect on the company's financial performance, while the capital structure has a significant effect. The results of this study explain that companies need to balance environmental availability and financial management to increase competitiveness. This study contributes to the related literature by providing empirical insights from the Indonesian consumer goods sector and emphasizes the need for aligning sustainability strategies with financial planning.
Peranan Environmental, Social, Governance dan Resiko Pasar Terhadap Return Saham Haya, Aqila Fadia; Khairunnisa, Jihan; Agustin, Restiana; Lestari, Pinnah Ayu; Kustina, Lisa
JURNAL PELITA MANAJEMEN Vol. 4 No. 01 (2025): Mei 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpm.v4i01.5751

Abstract

Angka investor di Indonesia bertambah pada indeks saham berbasis Environmental, Sosial dan Governance (ESG) yang mana hal ini juga meningkatkan return saham dalam beberapa tahun terakhir ini. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh environmental, social, governance dan risk terhadap return saham pada bank konvensional tahun 2019-2023. Teknik pengambilan sampel pada penelitian ini menggunakan teknik Purposive sampling dengan menghasilkan 10 sampel dari 105 bank umum yang memenuhi kriteria. Analisis data yang dilakukan dengan uji analisis deskriptif, uji pemilihan model (uji chow, uji hausman), uji asumsi klasik (uji multikolinearitas, uji heterokedastisitas), regresi data panel (persamaan regresi data panel), dan uji hipotesis (uji t, uji f, dan uji koefisien determinasi). Berdasarkan hasil penelitian ini menunjukkan bahwa environmental, governance dan risk tidak berpengaruh terhadap return saham. Sedangkan social berpengaruh terhadap return saham. Temuan ini memberikan implikasi bahwa variabel sosial dalam ESG menjadi perhatian utama investor dalam sektor perbankan, sehingga manajemen risiko dan strategi investasi perusahaan perlu mengintegrasikan aspek sosial secara lebih serius guna meningkatkan daya tarik saham di pasar berkelanjutan.
Corporate Social Responsibility, Keputusan Investasi, dan Good Corporate Governance dalam Meningkatkan Nilai Perusahaan pada Sektor Perbankan Septiani, Atikah; Syahira, Adella Devany; Wardani, Wanda Putriana; Amelia , Rika; Kustina, Lisa
GLOBAL: Jurnal Lentera BITEP Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v3i02.788

Abstract

Studi ini menyelidiki bagaimana Corporate Social Responsibility (CSR), keputusan investasi, dan Good Corporate Governance Governance (GCG) mempengaruhi nilai perusahaan pada bank yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2023. Periode ini dipilih karena mencakup banyak perubahan dalam sektor perbankan, seperti perubahan ekonomi yang disebabkan oleh pandemi COVID-19 pada tahun 2020-2021 yang berdampak pada kinerja bank. Menurut ketersediaan data, sampel penelitian terdiri dari 10 bank yang dipilih melalui metode purposive sampling. Pengolahan data menggunakan software Eviews. CSR diukur dengan Global Reporting Intiative (GRI-G4), keputusan investasi dihitung dengan Price to Earnings Ratio (PER), GCG diukur dengan dewan komisaris independen, dan nilai perusahaan dihitung dengan Tobins’s Q. Pengaruh simultan dan parsial dari variabel dievaluasi dengan menggunakan analisis regresi linier berganda. Penelitian ini diharapkan dapat membantu manajemen perbankan mengembangkan strategi keuangan yang lebih baik. Kontribusi praktis ini penting dalam membantu industri perbankan merespons tantangan dinamis melalui pendekatan CSR dan tata kelola yang efektif. Selain itu, penelitian ini akan memberikan wawasan baru untuk pengembangan penelitian akademik tentang keuangan perusahaan. Secara akademik, studi ini memperkaya literatur mengenai determinan nilai perusahaan di sektor perbankan pada masa krisis dan pascakrisis.
Impact of ESG Disclosure, Investment Decisions, and Leverage on Firm Value in Indonesian Banking 2019-2023 Ningtyas, Firda Alfi; Sartika, Sartika; Ekawati, Sarumaha Siska; Indri, Dea; Kustina, Lisa
Talent: Journal of Economics and Business Vol. 3 No. 02 (2025): June 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v3i02.884

Abstract

This study aims to determine whether environmental, social, and governance (ESG) disclosures, investment decisions, and leverage have an effect on company value. This research method uses quantitative research. The sample in this study was 10 banking companies listed on the Indonesia Stock Exchange (IDX) obtained using the purpose sampling method and observation years during 2019 - 2023. The type of data used is secondary data. Data collection was carried out using financial reports (Annual reports) and sustainability reports. These results indicate that environmental and social disclosures do not affect company value, while governance disclosures affect company value. Investment decisions have a significant effect on the company and leverage does not have a significant effect on company value. These findings provide useful insights for banking institutions to prioritize strong governance mechanisms in ESG reporting and optimize investment decision-making, thereby enhancing their overall firm value and stakeholder trust.
Sistem It Helpdesk Quality Assurance Berbasis Web Dengan Pendekatan Total Quality Management (Tqm) Studi Kasus Di Pt Sinergi Informatika Semen Indonesia (Sisi) Aning Risky Montana; Asep Muhidin; Maulana, Donny; Karsito; Lisa Kustina
Jurnal SIGMA Vol 15 No 2 (2024): September 2024
Publisher : Teknik Informatika, Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/sigma.v15i2.6038

Abstract

Penelitian ini membahas implementasi sistem Quality Assurance (QA) IT Helpdesk berbasis web di PT Sinergi Informatika Semen Indonesia (SISI) dengan pendekatan Total Quality Management (TQM). Penelitian ini mengidentifikasi berbagai tantangan dalam proses QA manual, seperti inefisiensi, kurangnya transparansi, dan ketidakkonsistenan kualitas layanan. Untuk mengatasi masalah tersebut, dikembangkan aplikasi berbasis web menggunakan Python dan framework Django, serta mendukung desain sistem dengan diagram UML seperti use case, activity, sequence, class, dan deployment. Sistem ini dirancang untuk merampingkan proses QA, meningkatkan efisiensi pemberian layanan, serta memastikan kepatuhan terhadap prinsip TQM. Hasil implementasi menunjukkan adanya peningkatan signifikan dalam kualitas layanan, transparansi operasional, dan kepuasan pelanggan. Penelitian ini juga memberikan rekomendasi untuk pengembangan berkelanjutan guna memperkuat dukungan terhadap tujuan strategis perusahaan dan meningkatkan pengalaman pelanggan.
Implikasi Penerapan Good Corporate Governance, Kualitas Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Hia, Angel Christin; Friska, Friska; Surtarti, Dwi; Simamora, Rani; Kustina, Lisa
Revenue: Lentera Bisnis Manajemen Vol. 3 No. 02 (2025): Mei 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lbm.v3i02.789

Abstract

Penelitian ini menganalisis efektivitas good Corporate Governance (GCG), kualitas kinerja dan laverage periode 2019-2023. Penelitian ini menggunakan sampel sebanyak 15 perusahaan dan teknik analisis data regresi panel untuk memperhitungkan pengaruh model fixed effect (FEM), serta diolah menggunakan software Eviews. Dengan analisis kuantitatif dan regresi data panel yang bertujuan untuk memperhitungkan pengaruh model fisi (FEM), Hasil penelitian mendapatkan bahwa secara parsial good corporate governance dan leverage tidak berpengaruh terhadap integritas laporan keuangan, sementara kualitas audit berpengaruh signifikan terhadap integritas laporan keuangan. Studi-studi ini menunjukkan pentingnya melakukan tes berkualitas tinggi untuk meningkatkan transparansi dan akuntabilitas di lembaga pelaporan keuangan.
Penguatan Partisipasi Masyarakat dalam Pengelolaan Sampah: Studi Kasus dan Implementasi Program Pengabdian Desa XYZ Kustina, Lisa; Anwar, Samsul
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 02 (2025): Mei - Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i02.2011

Abstract

Pengelolaan sampah merupakan tantangan besar daerah pedesaan di Indonesia, yang sering kali kurang mendapatkan perhatian dalam hal pengelolaan sampah. Tujuan pengabdian ini adalah penguatan partisipasi masyarakat dalam mengelola sampah di Desa XYZ. Program ini dilakukan dengan edukasi, pelatihan, dan implementasi sistem pengelolaan sampah berbasis komunitas. Melalui serangkaian workshop dan kegiatan sosialisasi, masyarakat diberikan pengetahuan mengenai pengelolaan sampah sehingga partisipasi masyarakat dalam hal ini akan meningkat, teknik daur ulang, dan komposting. Pengabdian ini dapat meningkatkan kesadaran partisipasi masyarakat, di mana partisipasi aktif dalam pengelolaan sampah dapat meningkat. Selain itu, dapat mengurangi volume sampah, yang berkontribusi pada peningkatan kualitas lingkungan di desa. Pengabdian ini berhasil mengurangi masalah sampah, tetapi juga membangun kesadaran kolektif di antara warga tentang tanggung jawab mereka terhadap lingkungan. Hasil pengabdian ini diharapkan dijadikan model untuk desa lain dalam upaya mengelola sampah secara berkelanjutan dan berbasis komunitas.
Does Investor Sentiment Moderate the Link Between Ownership Structure, Debt, and Stock Price Crash Risk in the Indonesian Technology Sector? Kustina, Lisa; Juliansyah, Doni
International Journal of Business Economics (IJBE) Vol 6, No 2 (2025): MARCH - AUGUST 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i2.23852

Abstract

Purpose – Conducting this research will help to look into how ownership structure, debt maturity, and investor sentiment affect the chance of a stock price crash risk among technology businesses that are traded on the IDX stock market between 2020 and 2022. The goal is to identify the key elements determining the likelihood of collisions.Methodology – A quantitative method employing binary logistic regression is utilised to investigate the impact of ownership structure, debt maturity, and investor sentiment on the likelihood of stock price crashes. Ownership composition, debt maturity, sentiment indicators, and stock price data from 172 firm-month observations are among the secondary data included in the investigation.Findings – According to the findings, Investor Sentiment (X3) substantially enhances the chance of a stock price crash (Y). While Debt Maturity (X2) and Ownership Structure (X1) are not significant on their own, their interaction with Investor Sentiment (X3) exerts a considerable moderating influence. Associated with Investor Sentiment (X3) and crash risk is substantially influenced by diverse Ownership Structure (X1) types, implying that market sentiment's effect depends on ownership characteristics.Originality/Novelty – This research contributes to the restricted field of empirical studies conducted with regard to the possibility of stock market crises occurring in developing economies, particularly in the technology sector in Indonesia. By incorporating Debt Maturity (X2) and Investor Sentiment (X3) as explanatory variables, it offers a more detailed understanding of factors leading to crash risk.Implications – The results provide helpful information for technology companies' risk management plans. They advise investors and policymakers to carefully monitor ownership trends, debt maturity, and investor sentiment to better predict and minimise the danger of stock market crashes.
Co-Authors Adilah, Alya Aryanti Adrianna Syariefur Rakhmat Agustin, Devina Agustin, Restiana Al-Huda, Muhammad Bayu Ali Djamhuri Amelia , Rika Ananda, Bunga Puja Andaris, Ibnu Andini, Salma Ayu Angela, Pipin Aning Risky Montana Anjani, Tiya Melida Antika, Rindi Ardiansyah, Ahmad Rafi Ariesta Hasin, Legiana Putri Arlita, Winda Asep Muhidin Ayu Agustin Ayu Wulandari Azzah Muaribah Nabhan Azzahra, Rieza Ammalia Darma, Yuki Dwi Desiana Indah Nuraini Destiana, Silvia Dian Sulistyorini Wulandari Dina Cameliya Djatnicka, Erlina Djatnicka, Erlina W Dwi Darma, Yuki Dwitia Rochman Ekawati, Sarumaha Siska Elsye Fatmawati Fadilah, Firman Maulana Fadillah, Arum Nur Fafiona, Angelika Faiqoh, Dewi Fathurohman Fathurohman Fauziah, Iis Filda Mutiara Safitri Fitri Kaniawati Fitri Kaniawati Friska, Friska Haryati, Delvi Haya, Aqila Fadia Hia, Angel Christin Hidayah, Risma Ningsih Nur Hijrianti, Ilma Ilham Dwi Saputro Imansyah, Maya Sari Imas Mawar Indri, Dea Indriyani, Marsih Istanti, Alifah Maulidia Jatlan, Nasywa Ramadhanti Juliansyah, Doni Junaedi Junaedi Kamela, Hurian Kamilah, Lala Kamelia Karlina, Tika Karsito Khairunnisa, Jihan Kirom, Rifa Mu'minatul Kuwat Riyanto Lestari, Amanda Lestari, Pinnah Ayu Maulana, Donny Maulidya, Icha Mawar, Imas Millah, Duriyyatul Mohamad Ferdi Nur Muiz, Najmi Tsania El Nabila, Nabila Nataliana Bebasari Neng Asiah, Neng niken paramitha nuraini Ningsih Wijaya, Ade Ningtyas, Firda Alfi Noviansyah, Riski Ramadhan Novita, Eka Nur Anggraini, Nur Nur, Adlina Nur, Harum Nurastuti, Preatmi Otika Safitri Otika Safitri Parulian, Parulian Permatasari, Maulina Dyah Pertiwi , Silvi Indah Pratama, Bagas Pujiharta, Pujiharta Putra, Sulistyo Pratiko Putriani, Lira Rabbani, Adinda Rahma, Aisatu Ratna Sari, Sri Rina Nurjanah Rini Anggraini, Rini Riska Damayanti, Riska Riswandari, Imas Candra Rochman, Dwitia Sabita, Lutfi Eka Safitri, Filda Mutiara Safitri, Herlina Adyanti Samsul Anwar Samsul Anwar Samsul Anwar Samsul Anwar Sandy, Kurnia Sartika Sartika Septiani, Atikah Septiawan, Dimas Septiawan, Seno Setiawan, Fayad Shamurti, Jamaludin Suhada Silvia, Nita Simamora, Rani Sirait, Bintang Siti Nurannisa solihat, siti Sukmaningsih, Fidiyah Supira, Wita Surtarti, Dwi Syahira, Adella Devany Syalwa, Deswita Cholinia Taftazani, Afif Mustafid Tan, Emmelia Taufik Nur Hidayah Umi Hanik Utari, Vita Tri Verosa, Novia Wardani, Wanda Putriana Wasyiah, Ai Widati, Sindik Widayanti, Erlina Wijaya, Ade Ningsih Wisnu Erivia, Fadisa Dera Wulandari Wulandari Wulandari, Dian Sulistyorini Wulandari, Sekar Asri Pebri Yahya, Adibah Zulfa, Mia