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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal SOLMA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) SULUH: Jurnal Abdimas Jurnal Wacana Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Harapan Ibu (JPHI) Jurnal Ekonomi Dan Bisnis Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Pengabdian Harapan Ibu (JPHI) JURNAL KARYA ILMIAH MULTIDISIPLIN JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Jurnal Akuntansi CITAKARYA Jurnal Pengabdian Masyarakat ABDIMAS NUSANTARA Business, Accounting, and Knowledge Journal At Turots: Jurnal Pendidikan Islam
Arum Ardianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Pekalongan, Pekalongan, Jawa Tengah
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Literasi Green Marketing Untuk Keunggulan Kompetitif Bagi Usaha Mikro Kecil dan Menengah (UMKM) Batik Ardianingsih, Arum; Markhatus Sholekhah, Hikma; Murdianingsih, Dian; Dewi, Siska
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.v3i02.3111

Abstract

Penyuluhan mengenai green marketing untuk pelaku UMKM batik bertujuan untuk meningkatkan kesadaran dan kemampuan para pelaku usaha dalam menerapkan prinsip-prinsip keberlanjutan. Inisiatif ini berawal dari dampak lingkungan yang besar akibat proses produksi batik, terutama dalam hal penggunaan bahan kimia dan pengelolaan limbah, serta adanya permintaan pasar yang semakin tinggi untuk produk yang bersahabat dengan lingkungan. Kegiatan ini ditujukan untuk memperbaiki pengetahuan, sikap, dan keterampilan pelaku UMKM dalam menerapkan konsep pemasaran hijau. Pendekatan yang digunakan terdiri dari penyuluhan serta pelatihan praktis. Materi yang dibahas meliputi konsep green marketing, proses produksi batik ramah lingkungan, dan metode pemasaran hijau. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta tentang pemasaran hijau serta kesadaran mereka akan pentingnya praktik produksi yang mendukung lingkungan. Para peserta juga menunjukkan keinginan untuk menerima perubahan, seperti pemakaian pewarna alami, pengurangan limbah, dan penggunaan kemasan yang ramah lingkungan. Program Pengabdian kepada Masyarakat ini berkontribusi positif dalam mendorong perubahan UMKM batik menuju praktik bisnis yang lebih berkelanjutan. Diperlukan langkah lanjutan berupa pendampingan agar penerapan green marketing dapat berjalan dengan baik dan optimal.
Hubungan EMS dan GSCM pada UMKM Batik sebagai Pilar Sustainable Green Management System Siti Nurhayati; Wenti Ayu Sunarjo; Teresa Frietas Belo; Arum Ardianingsih
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 6 No. 2 (2025): JULI
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v6i2.15320

Abstract

The purpose of this research is to explore the relationship between environmental management system and green supply chain management as a complement to the sustainable green management system empirically and practically in the Kusuma batik community of Pekalongan City. The type of research is a quantitative research with a survey method using a questionnaire with saturated sampling techniques. The population is 32 batik MSMEs who are members of the Kusuma batik village association and have carried out environmentally friendly practices. The results of the study were obtained that there is a positive and significant influence between the environmental management system on sustainability, there is a positive and significant influence between green supply chain management on sustainability, and the exploration of the relationship between environmental management system and green supply chain management in batik MSMEs can be a complement to the sustainable green management system/green supply chain management both empirically and practically in the Kusuma batik community The city of Pekalongan will have an impact on sustainability in three aspects, namely economic, environmental and social. EMS is able to improve the performance of the organization's environment, so that it needs to be adopted, in addition to EMS also needs to facilitate the implementation of green supply chain management and institutional pressure because both are sustainable green management practices.
DETERMINAN “FINANCIAL STATEMENT FRAUD”: KOMITE AUDIT SEBAGAI PEMODERASI Arum Ardianingsih; Wulan Ayu Sagita
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7489

Abstract

Latar belakang: Kecurangan dapat terjadi apabila perusahaan lengah dalam pengendalian dan pengawasan internal. Upaya meminimalkan dampak kecurangan melalui implementasi corporate governance. Penelitian ini bertujuan menganalisis pengaruh ukuran dewan komisaris, dewan komisaris independen, frekuensi rapat direksi dan gender direksi terhadap kecurangan laporan keuangan. Selain itu, penelitian juga menganalisis komite audit dalam memperkuat pengaruh ukuran dewan komisaris, dewan komisaris independent, frekuensi rapat direksi dan gender direksi terhadap kecurangan laporan keuangan. Metode penelitian: Pendekatan penelitian adalah kuantitatif eksplorasi. Penelitian ini menggunakan data sekunder atas laporan keuangan auditan dari perusahaan property dan real estate. Total data penelitian yang digunakan adalah 100. Periode pengamatan penelitian adalah tahun 2019 sampai dengan 2023. Teknik analisis adalah model fit dan regresi logistik moderasi. Hasil penelitian: Hasil penelitian adalah pertama, ukuran dewan komisaris, dewan komisaris independen, dan gender direksi tidak berpengaruh terhadap kecurangan laporan keuangan. Kedua, frekuensi rapat direksi memiliki pengaruh negative terhadap kecurangan laporan keuangan. Ketiga, komite audit memperkuat pengaruh ukuran dewan komisaris dan frekuensi rapat direksi terhadap kecurangan laporan keuangan. Hasil penelitian tidak mampu mendapatkan bukti bahwa komite audit memperkuat pengaruh dewan komisaris independen dan gender direksi terhadap kecurangan laporan keuangan. Kesimpulan: Implementasi corporate governance dilakukan dengan memastikan struktur dan prinsip ada dan dijalankan di perusahaan. Kontribusi penelitian adalah penggunaan teori keagenan mampu menjelaskan faktor yang meminimalkan munculnya kecurangan. Selain itu, kontribusi praktis adalah perusahaan harus lebih optimal dalam menjalin komunikasi dan koordinasi antara dewan komisaris, dewan komisaris independen, direksi dan komite audit.
Edukasi Kewirausahaan Bagi Lansia Di Kota Pekalongan: Menuju Kemandirian Finansial Mella Mardayanti; Arum Ardianingsih; M. Bahrus Syakirin; Tri Yusufi Mardiana; Mohammad Sigit Taruna; Dian Priatiningsih; M. Trihudiyatmanto
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol. 3 No. 2 (2024): Oktober 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

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

Abstract

Program edukasi kewirausahaan bagi lansia di Kota Pekalongan merupakan inisiatif strategis yang bertujuan untuk meningkatkan kemandirian finansial dan kesejahteraan ekonomi para lansia. Kegiatan ini dirancang untuk membekali lansia dengan pengetahuan, keterampilan, dan sikap yang diperlukan untuk memulai dan mengelola usaha secara mandiri. Melalui pendekatan yang holistik dan partisipatif, program ini melibatkan berbagai metode pembelajaran seperti pelatihan, workshop, dan mentoring yang disesuaikan dengan kebutuhan dan potensi lansia.
The effect of firm performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress Ofliyana Angga Dewi; Arum Ardianingsih; Dian Priatiningsih
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.187

Abstract

This study aims to determine the effect of company performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress. This study took a sample of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021. The research data was obtained from 50 companies. The data analysis methods used were descriptive analysis and multiple linear regression with a significance level of 0.05. The independent variables used were managerial ownership, institutional ownership, audit committee size, liquidity, and profitability. Another independent variable is company performance. The results of this study indicate that institutional ownership and liquidity ratio have an effect on financial distress, while company performance, managerial ownership, and committee size have no effect on financial distress.
How Corporate Governance Quality and Carbon Risk Shape Earnings Management: Evidence from Indonesian Consumer Non-Cyclical Companies Nurul Rezeqiyah; Arum Ardianingsih
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.1115

Abstract

Earnings management continues to represent a critical challenge because it reduces the credibility of financial reporting and weakens stakeholders' confidence in corporate disclosures. This study investigates the influence of corporate governance quality, carbon risk, corporate social responsibility (CSR), and auditor independence on earnings management among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative explanatory approach was employed using secondary data collected from audited annual reports. Firm-year observations were selected through purposive sampling, and the hypotheses were examined using multiple linear regression after all classical assumption tests confirmed the appropriateness of the research model. The findings reveal that higher corporate governance quality and stronger auditor independence significantly constrain earnings management by improving monitoring effectiveness and enhancing the reliability of financial reporting. Conversely, greater carbon risk increases managerial incentives to manipulate reported earnings due to heightened environmental and operational uncertainty. Corporate social responsibility also exhibits a significant relationship with earnings management, indicating that sustainability initiatives influence managerial financial reporting behavior. These findings contribute to the corporate governance and sustainability literature by demonstrating that reporting quality is jointly determined by governance mechanisms, environmental risk exposure, and corporate responsibility practices. The study further offers practical implications for regulators, investors, auditors, and corporate managers in strengthening governance systems and promoting more transparent financial reporting.
The Empirical Analysis of The Impact of Director Characteristics on Carbon Emission Disclosure: Internal Audit as a Moderating Arum Ardianingsih; Hikma Markhatus Sholekha; Komala Ardiyani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4716

Abstract

Disclosure of information on carbon emissions is carried out by companies to meet the demands of their stakeholders. This study aims to obtain empirical evidence that board size, board independence, and gender influence emission disclosure, which is strengthened by the existence of internal controls. The study used energy companies in Indonesia as the research object. A total of 84 research data were used. Moderation regression analysis was conducted in this study using the Chow Test, Hausman Test, Lagrange Multiplier Test, and the common effect model. The results of the study show that board size, board independence, and gender have a positive effect on carbon emission disclosure. In addition, internal audit also strengthens the influence of board size, board independence, and gender on carbon emission disclosure. The practical implication of this study for companies is that a governance system is needed to ensure the company's financial and non-financial performance can be achieved. Disclosure of carbon emissions can show non-financial environmental performance that is useful for its stakeholders.
Pendidikan halal sebagai strategi pengembangan potensi wisata syariah guna menunjang ekonomi kerakyatan Dwi Edi Wibowo; Arum Ardianingsih
At Turots: Jurnal Pendidikan Islam Vol. 4 No. 2 Desember (2022): At Turots: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Ilmu Tarbiyah Madani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51468/jpi.v4i2.253

Abstract

Religious tourism is still an interesting issue in Indonesia, but not many people are actively involved in the religious tourism industry despite the large Muslim population. Religious tourism of the grave of Ahmad Bin Abdullah Bin Tholib Al Alatas in the village of Sapuro Kebulen, Pekalongan City has not been able to have a broad impact economically. The potential for religious tourism in Indonesia is still very open to be developed in order to provide greater benefits to society in general. The grave of Ahmad Bin Abdullah Bin Tholib Al Alatas in the village of Sapuro Kebulen, Pekalongan City, is one of the religious tours that has great potential in increasing the people's economy. The development of religious tourism can be optimized by developing the Sapuro Mausoleum as part of halal tourism. The research objective is to find out the potential for halal tourism through halal education as a way to support the people's economy. The research method was carried out through observation and interviews with the managers of the Sapuro tomb and the community who are actively involved in religious tourism. In-depth interviews were conducted with key figures in the management of Sapuro's tomb. The results of the research show that the great potential for developing the people's economy can be optimized through the establishment of sharia homestays, halal certification for Pekalongan City's special food, and the creation of souvenirs, as well as a place to display original products for the community around the grave. The benefits of religious tourism are not only felt by managers and traders but also by the community around the tomb of Ahmad Bin Abdullah Bin Tholib
Co-Authors Adi, Moh. Risqi Kurnia Akhmad Samsul Ulum Aliffianti Safiria Ayu Ditta Aliffianti Safiria Ayu Ditta Amalia M.Si SE. Ilmiani Aminatuzzuhro Andi Kushermanto andrew shandy utama, andrew shandy Arbina Satria Afiatan Awaliyah, Risalatul Beny Diah Madusari Dewi, Siska Dharmawati, Tuti Diah Madusari, Benny Dian Priatiningsih Dian Priatiningsih Djaini, Aditya Dwi Edi Wibowo Dwi Edi Wibowo Feby Meliana Hadi, Nafis Danial Hidayatul Affifah Hidayatul Affifah Hikma Markhatus Sholekha Juandy Seiver Langelo Juandy Seiver Langelo Khaerul Umam Kharismatul Khasanah Komala Ardiyani Langelo, Juandy Seiver M. Bahrus Syakirin M. Trihudiyatmanto M. Trihudiyatmanto Markatus Sholehah, Hikma Markhatus Sholekhah, Hikma Mayndarto, Eko Cahyo Meilisa, Selvia Mella Mardayanti Mella Mardayanti Moh. Risqi Kurnia Adi Mohammad Bahrus Syakirin Mohammad Sigit Taruna Mohammad Sigit Taruna Murdianingsih, Dian Mutimatun Niami Nafis Danial Hadi Nurul Huda Nurul Rezeqiyah Ofliyana Angga Dewi Pandu Wicaksono Payamta, Payamta Pinta, Sarah Rum Handayani Rika Adriyana Riski Sulistiyaningsih Rollis Ayu Ditasari Selvia Meilisa Sholehah, Hikma Markatus Siska Rusmalina Siti Nurhayati Siti Nurhayati Siti Nurlaela Siti Yunitarini Sulistiyaningsih , Riski Sulistiyaningsih, Riski Susanto, Evelin Vincent Tamam, Ibnu Teresa Frietas Belo Tri Yusufi Mardiana Tri Yusufi Mardiana Vicky Herviana Wahyu Widarjo, Wahyu Wenti Ayu Sunarjo Wenty Ayu Sunardjo Wulan Ayu Sagita