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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Informatika Ekonomi Bisnis
Kartasari, Shelly Febriana
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Hubungan Antara Praktik Ekonomi, Lingkungan, Sosial, dan Tata Kelola dengan Nilai Perusahaan Efek Mediasi Kinerja Keuangan Nuraini, Meiliza; Mukhlis; Kartasari, Shelly Febriana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.593

Abstract

The purpose of this study was to examine the effect of economic, environmental, social and governance performance on companies with financial performance as a mediating variable. This study took a sample of 10 companies on the Indonesia Stock Exchange, which were published in financial reports from 2017-2022. This research analysis method using path analysis. The results of the study show that economic performance, environmental performance, social performance and governance performance have no effect on firm value. Financial performance has no effect on company value both before Covid-19 and after Covid-19. Before Covid-19 economic performance had an effect on company value, but after Covid-19 economic performance had no effect on company value. Before and after Covid-19 environmental performance did not affect company value Before Covid-19 social performance had an effect on company value, but after Covid-19 social performance had no effect on company value. Before and after Covid-19, governance performance did not affect company value. Economic performance, environmental performance, social performance, and governance performance did not directly affect company value through financial performance, both before Covid-19 and after Covid-19.
Utilization of E-Commerce and Digital Marketing to Increase Value Added Products for MSMEs and Home Businesses in Kerinjing Village Burhanudin, Burhanudin; Yusnaini, Yusnaini; Khamisah, Nur; Kartasari, Shelly Febriana
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.77

Abstract

This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village.
Pelatihan Kewirausahaan dan Perencanaan Usaha Masyarakat di Desa Ulak Kembahang II, Pemulutan Barat, Sumatera Selatan Teguh, Muhammad; Harunnurrasyid, Harunnurrasyid; Hidayat, Ariodillah; Imelda, Imelda; Kartasari, Shelly Febriana; Liliana, Liliana
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.86

Abstract

Kemampuan berwirausaha harus dioptimalkan dan dimaksimalkan sejak dini, karena berwirausaha merupakan salah satu kunci penting untuk dapat menunjang kehidupan masa depan yang lebih baik dari segi ekonomi dan sosial masyarakat karena adanya peningkatan pendapatan. Namun, masih banyak potensi dan ide kreatif yang belum tergali secara optimal. Oleh karena itu, penyuluhan dan pelatihan kewirausahaan akan sangat bermanfaat untuk memberikan edukasi tentang pentingnya jiwa wirausaha sehingga tercipta wirausaha baru dan diharapkan kesejahteraan masyarakat meningkat serta memberikan pelatihan dan pendidikan kepada masyarakat sehingga agar mereka dapat mengetahui dan menemukan peluang usaha yang dapat dikembangkan dan dapat merencanakan usaha. Oleh karena itu, masyarakat Desa Ulak Kembahang II membutuhkan pelatihan kewirausahaan agar masyarakat sadar akan pentingnya memiliki jiwa wirausaha dalam rangka menciptakan kemandirian dan membantu masyarakat untuk memperoleh sumber pendapatan lain dengan menggunakan metode Focus Group Discussion dan pendistribusian kuesioner. Hasil pelatihan dan pendidikan kepada masyarakat agar dapat mengetahui tentang kewirausahaan, peluang usaha, dan perencanaan usaha yang dapat dikembangkan telah berjalan dengan baik, terbukti dengan tingkat pemahaman materi yang telah diberikan sebesar 89,73% dari 25 peserta.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berbasis Aplikasi pada BUMDES Darussalam di Desa Burai Khamisah, Nur; Nurullah, Asfeni; Kesuma, Nilam; Kartasari, Shelly Febriana
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i1.157

Abstract

BUMDes merupakan bentuk kelembagaan Desa yang memiliki kegiatan menjalankan usaha ekonomi atau bisnis untuk memperoleh manfaat yang berguna bagi kesejahteraan masyarakat Desa. Desa Burai adalah salah satu desa yang terletak di Kecamatan Tanjung Batu, dimana Desa Burai ini di kelilingi oleh sungai kelekar dan rawah yang kaya akan flora dan fauna. Metode pelaksanaan yang dilakukan yakni melakukan edukasi dan pendampingan bersama mitra Desa Binaan Universitas Sriwijaya yaitu Desa Burai, Kecamatan Tanjung Batu, Ogan Ilir, Sumatera Selatan. Kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bumdes berbasis aplikasi ini ditujukan kepada aparat desa dan pengurus bumdes di Desa Burai Kecamatan Tanjung Batu, Kabupaten Ogan Ilir, Sumatra Selatan. Kegiatan pelatihan dan dan pendampingan penyusunan laporan keuangan bumdes berbasis aplikasi dilakukan pada pada hari Senin, tanggal 25 September 2023 yang dihadiri oleh 20 peserta yang terdiri dari aparatur desa dan pengurus BUMDes. Tim PKM telah memberikan materi dan aplikasi yang dapat digunakan oleh bumdes dalam Menyusun laporan keuangan. Ke depannya, diharapkan materi dan aplikasi yang telah diberikan dapat bermanfaat dan dapat mempermudah pengurus bumdes dalam Menyusun laporan keuangannya.
Analyzing The Role of The Audit Committee in Good Corporate Governance: Influence on Transparency and Accountability of Financial Reports Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Kartasari, Shelly Febriana
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1398

Abstract

This article aims to improve the effectiveness of the audit committee's supervisory and monitoring tasks, to encourage transparency and accountability of a company's financial statements in order to create good corporate governance. This study was conducted by collecting data through qualitative methods based on literature reviews from various sources including research articles, online news, and relevant journals. The study uses international-based articles such as sciendirect, scopus, emerald and sinta with publication years 2020-2025. This study finally used 30 relevant journals. The role of audit committee characteristics in corporate governance, such as board size, board independence, and board expertise have a significant influence on creating good corporate governance. Although some studies still provide inconsistent results regarding the application of characteristics and are considered to be an opportunity for manipulation of a company's financial reporting. A good corporate governance system is needed to resolve agency conflicts, such as monitoring, supervising business operations, and making the right decisions to reduce errors or fraud that may occur in a company. This study contributes to the basis for further research on the problems that occur regarding the characteristics of the audit committee.
Pengaruh Logika Institusi, Indikator Kinerja Utama, dan Partisipasi Anggaran terhadap Kinerja Institusional Robbani, Auliya Akbar; Ferina, Ika Sasti; Kartasari, Shelly Febriana
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2029

Abstract

The Merdeka Learning Campus Merdeka Program is implemented in tertiary institutions by the government in order to build competent and quality human resources. This program is realized through performance indicators set by the government to improve their institutional performance. The purpose of this study was to determine the effect of institutional logic, key performance indicators, and sentiments on institutional performance. Neo-Institutional Theory in the study of institution and organization underlies this study by explaining theoritically how institusion are formed, changed, and maintained in society. The method used is the Structural Equation Modeling-Partial Least Squares approach. Statistical testing in this study used the smart pls 3.0 application. Respondents who were involved in this study amounted to 237 employees who were employees of Sriwijaya University. The sampling method of this study used purposive sampling. Data collection techniques using a questionnaire. Data analysis was performed using Structural Equation Modeling-Partial Least Squares. The results showed that partially Institutional Logic had an effect on Institutional Performance, Key Performance Indicators had an effect on Institutional Performance, Budget Participation had an effect on Institutional Performance.
Pelaporan Keberlanjutan : Standar dan Pengungkapan (Systematice Literature Review) Santoso, Rizki Agung; Meuthia, Inten; Kartasari, Shelly Febriana
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 2: April - June 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i2.30126

Abstract

Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standards are available, their application and effectiveness in academic research still vary significantly. This study aims to examine the development of sustainability reporting literature, evaluate the dominant reporting standards used, and analyze the measurement methods employed in academic articles. A systematic literature review approach was applied to 30 selected articles published across five major databases: Emerald Insight, ScienceDirect, ResearchGate, SSRN, and DOAJ. The articles were thematically analyzed based on their objectives, the sustainability reporting standards adopted (e.g., GRI, SASB, IR, TCFD), analytical methods, and key findings. The results indicate that the Global Reporting Initiative (GRI) is the most commonly used standard, followed by a blended reporting approach. Most of the articles emphasize the importance of reporting quality, stakeholder engagement, and the integration of multiple frameworks. Commonly used methods include content analysis, panel data regression, and bibliometric analysis. In conclusion, sustainability reporting remains a growing area of research characterized by multidisciplinary approaches. The findings highlight the need for greater harmonization of reporting standards and more consistent measurement methodologies
The Influence of Foreign Ownership and Sustainability Committee on Sustainability Disclosure in Asean Regional Countries Adhillah, Mona Nur; Meutia, Inten; Kartasari, Shelly Febriana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5874

Abstract

This study is motivated by the increasing attention to sustainability practices in the ASEAN region, which requires companies to focus not only on financial performance but also on transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors that may influence the level of corporate sustainability disclosure. This study aims to examine the effect of foreign ownership and sustainability committee on sustainability disclosure among listed non-financial companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and Vietnam) during 2015–2023, with 1,083 firm-year observations. Sustainability disclosure is measured using the Refinitiv ESG Score, and the data are analyzed using panel data regression with EViews 12 software. The results show that foreign ownership has no significant effect on sustainability disclosure, suggesting that foreign investors have not fully encouraged sustainability reporting in ASEAN companies. Meanwhile, the existence of a sustainability committee has a positive and significant effect, confirming that internal governance mechanisms enhance corporate transparency and accountability. These findings support Stakeholder Theory and Agency Theory in explaining how governance structures and stakeholder pressures influence corporate sustainability reporting. This study contributes to academic literature and offers insights for regulators and corporate management to strengthen sustainability governance in developing ASEAN countries.
PENINGKATAN KAPABILITAS PERANGKAT DESA MELALUI PELATIHAN PELAKSANAAN ADMINISTRASI PEMERINTAHAN DESA ULAK KEMBAHANG II KABUPATEN OGAN ILIR Santati, Parama; Zunaidah; Kartasari, Shelly Febriana; Meitisari, Nia
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Agar dapat memberikan pelayanan yang efektif, cepat, dan memuaskan maka perangkat desa perlu menyelenggarakan sistem administrasi yang baik dan didukung dengan kapasitas sumber daya manusia yang memadai. Namun, pengetahuan dan ketrampilan perangkat Desa Ulak Kembahang II Kabupaten Ogan Ilir Provinsi Sumatera Selatan, yang masih terbatas saat ini menyebabkan penyelenggaraan tertib administrasi pemerintahan desa belum optimal. Tujuan dari kegiatan pengabdian pada masyarakat ii adalah untuk meningkatkan pemahaman dan keterampilan perangkat desa tentang penataan arsip, pengelolaan surat-menyurat; serta penggunaan aplikasi komputer untuk mendukung pelaksanaan pekerjaan dalam rangka pelayanan kepada masyarakat. Khalayak sasaran kegiatan adalah perangkat desa, pengurus Badan Perwakilan Desa, anggota BUMDes, serta wakil masyarakat. Kegiatan ini dilaksanakan dengan metode ceramah, tutorial, dan diskusi, dilaksanakan secara luring dengan tetap memperhatikan protokol kesehatan. Materi yang diberikan adalah penataan arsip, pengurusan surat-menyurat, serta penggunaan aplikasi komputer untuk pembuatan surat dan buku administrasi umum desa. Pelaksanaan pendampingan selama tiga hari dengan total durasi 540 menit. Evaluasi pelaksanaan kegiatan secara sort period dengan memberikan form evaluasi kepada para peserta yang diisi secara online. Hasil pre-test dan post-test menyimpulkan bahwa pengetahuan dan pemahaman tentang penataan arsip, pengurusan surat-menyurat, dan pembuatan buku administrasi desa meningkat setelah mengikuti kegiatan pendampingan dan pelatihan. Peserta menyatakan bahwa pelatihan dan pendampingan ini sangat bermanfaat dalam meningkatkan kemampuan dan pengetahuan mereka untuk mendukung pekerjaan sehari-hari. Kata Kunci: Pelatihan Dan Pendampingan, Kapabilitas Perangkat Desa, Administrasi Pemerintahan Desa
Co-Authors Adhillah, Mona Nur Burhanudin Burhanudin Harunnurrasyid, Harunnurrasyid Hidayat, Ariodillah Ika Sasti Ferina, Ika Sasti Inten Meutia Kesuma, Nilam Khamisah, Nur Liliana Liliana Meuthia, Inten MUHAMMAD TEGUH, MUHAMMAD Mukhlis Mukhtaruddin Mukhtaruddin Nia Meitisari Nuraini, Meiliza Nurullah, Asfeni Robbani, Auliya Akbar Santati, Parama Santoso, Rizki Agung Yusnaini Yusnaini Zunaidah