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All Journal JEA17: Jurnal Ekonomi Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Transekonomika : Akuntansi, Bisnis dan Keuangan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Balance : Jurnal Akuntansi dan Manajemen Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) SENTRI: Jurnal Riset Ilmiah Best Journal of Administration and Management Lead Journal of Economy and Administration Innovative: Journal Of Social Science Research Gudang Jurnal Multidisiplin Ilmu Pancasila International Journal of Applied Social Science IIJSE Journal of Economics, Assets, and Evaluation El-Mujtama: Jurnal Pengabdian Masyarakat AKSIOMA : Jurnal Sains Ekonomi dan Edukasi ManBiz: Journal of Management and Business Journal of Multidiscipline and Collaboration Research Sasambo: Jurnal Abdimas (Journal of Community Service) As-Syirkah: Islamic Economic & Financial Journal Journal of Multidisciplinary Sustainability Asean
Pandin, Maria Yovita R
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Peran Cost-Benefit Analysis, Short-Term Resource Allocation, dan Operational Flexibility terhadap Efektivitas Pengambilan Keputusan Taktis Arfianingrum, Feronika; Nurjana, Yeni Kartika Dewi; Izzah, Lidh Iatul; Widyanti, Novita Melliyana; Tangpen, Lebrina Lorince; Rihi, Elsy Margaritha Prastisye; Hwihanus, Hwihanus; Pandin, Maria Yovita R
ManBiz: Journal of Management and Business Vol. 4 No. 2 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

The current competitive and dynamic business era, encourages companies to be able to adapt and be able to make decisions quickly and appropriately. Short-term tactical decision making plays an important role in the company in maintaining the sustainability, profitability, and competitiveness of the company. In making tactical decisions, the integration between Cost-Benefit Analysis (CBA), Short-Term Resource Allocation (STRA), and Operational Flexibility (OF) plays an important role the purpose of this study to determine the role of Cost-Benefit Analysis, Short-Term Resource Allocation, and Operational Flexibility to the effectiveness of tactical decision making. This study comprehensively discusses how Cost-Benefit Analysis (CBA), Short-Term Resource Allocation (STRA), and Operational Flexibility (OF) work as three main pillars that complement each other in determining the quality of a company's tactical decisions. The CBA is tasked with evaluating financial viability through benchmarking relevant costs and benefits; the STRA ensures limited resources are allocated effectively according to priorities; while OF provides adaptability so that tactical decisions can be applied flexibly despite sudden changes in the business environment. The integration of the three concepts creates rational, efficient and adaptive tactical decisions. This study uses qualitative research methods with literature review approach.
Inovasi Pengrajin Batik Dengan Membuat Sabun Batik Ramah Lingkungan Dari Buah Lerak dan Eco Enzyme Sandari, Tries Ellia; Soemadijo, Pramita Strudiviany; Pandin, Maria Yovita R; Djumaifin, Thesalonika; Pranoto, Felix Chandra
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/h14jeg67

Abstract

Desa Gondang berada di Wilayah Kecamatan Gondang Kabupaten Mojokerto. Desa Gondang terdapat beberapa pengrajin batik dimana para para pengrajin melalui kelompok Usaha Mikro, Kecil, dan Menengah (UMKM) dengan nama Batik Gondang Sekar Ndaru. Permasalahan yang dihadapi pengrajin UMKM meliputi keluhan dari pelanggan batik yang tidak bisa memelihara dan merawat kain batik, terutama dalam hal mencuci kain batik dengan benar. Selama ini pelanggan hanya mencuci kain batik dengan deterjen biasa tanpa menggunakan sabun khusus batik yang dapat merawat warna dan struktur dari kain batik. Kegiatan pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kemampuan dan keahlian pengrajin dalam berinovasi dalam membuat sabun yang dapat digunakan untuk mencuci kain batik yang mereka jual ke pelanggan batik dan memasarkan sabun buatan pengrajin. Hasil dari penjualan sabun 85 % meningkat baik secara signikan karena ketika menjual produk batik tulis pelanggan juga membeli sabun batik. Pendekatan yang digunakan pada program pengabdian ini adalah Participation Action Research (PAR) yang mana subjeknya adalah pelaku pengrajin batik tulis di Gondang Mojokerto. Kegiatan tersebut menunjukkan bahwa dalam aspek pemahaman pengrajin dalam membuatan sabun batik yang dibuat dari bahan-bahan alami, cara mengemas produk sabun dan cara memasarkan secara offline dan online lewat media digital. Eco-Friendly Batik Soap Product Innovation From Lerak Fruit  and Eco Enzyme For Batik SMEs sekar Ndaru, Mojokerto Gondang Village is located in the Gondang District of Mojokerto Regency. In Gondang Village, there are several batik artisans who operate through a Micro, Small, and Medium Enterprises (MSMEs) group called Batik Gondang Sekar Ndaru. The problems faced by the MSME artisans include complaints from batik customers who do not know how to maintain and care for batik fabrics, especially in terms of washing batik cloth properly. Until now, customers have only washed batik fabric with regular detergent without using special batik soap that can preserve the color and texture of the batik fabric. This community service activity aims to enhance the skills and expertise of the artisans in innovating by creating soap that can be used to wash the batik fabrics they sell to customers and to market the soap made by the artisans.The sales of soap increased by 85%, significantly, because when selling hand-painted batik products, customers also bought batik soap. The approach used in this community service program is Participatory Action Research (PAR), in which the subjects are the artisans of hand-drawn batik in Gondang, Mojokerto. The activities show that in terms of the artisans' understanding of making batik soap from natural ingredients, how to package soap products, and how to market them both offline and online through digital media.
Pengaruh Carbon Performance Awareness, Ethical Accounting Behavior, dan Green Decision-Making Style terhadap Kualitas Pelaporan Keberlanjutan Perusahaan Kurnadi, Kurnadi; Gunardi, Effendy; Kusmaningtyas, Amiartuti; Pandin, Maria Yovita R
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5100

Abstract

Today's business world is navigating escalating social and environmental challenges. This situation is marked by the climate crisis, which is increasingly pressing global concerns. This event has become the root of movements to encourage critical thinking to address environmental and social crises. Global companies have begun publishing sustainability reports as a form of concern for the ongoing environmental crisis. This study attempts to examine the influence of carbon performance awareness, ethical accounting behavior, and green decision-making style on the quality of corporate sustainability reporting. The results of this study found that carbon performance awareness and green decision-making style influence the quality of corporate sustainability reporting. The findings of this study indicate that awareness of carbon emissions, supported by a sustainable decision-making style, can influence the quality of corporate sustainability reporting.
The Effect of Portfolio Diversification, Systematic Risk, and Stock Liquidity on Individual Investor's Portfolio Performance Fadhilah, Fauziyah; Natasha, Vivi; Hawa, Fariza Putri; Putri, Hasna Khalisha; Mahesa; Pandin, Maria Yovita R
Best Journal of Administration and Management Vol 4 No 2 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i2.381

Abstract

This study aims to analyze the influence of portfolio diversification, systematic risk, and stock liquidity on the portfolio performance of individual investors. The research approach used is quantitative with primary data obtained through the distribution of questionnaires to individual investors active in the Indonesian capital market. Sampling was carried out using the purposive sampling method with the criteria of respondents who have at least six months of investment experience. The collected data was analyzed using SPSS through validity, reliability, classical assumption tests, and multiple linear regression analysis. The results of the study show that simultaneously the variables of portfolio diversification, systematic risk, and stock liquidity have a significant effect on the portfolio performance of individual investors. Partially, systematic risk has a positive and significant effect on portfolio performance, while portfolio diversification and stock liquidity do not show a significant effect. These findings indicate that the characteristics of the Indonesian capital market, which are still sensitive to external factors, cause systematic risk to become the dominant factor in determining portfolio performance. This research is expected to contribute to individual investors in understanding the importance of market risk management and the implementation of effective diversification strategies.
The Role of Internal Control in Fraud Prevention: A Systematic Review of Global Evidence (2021-2025) Sulistyowati, Tussi; Pardosi, Pardomuan; Anwar, Khairil; Pandin, Maria Yovita R; Kusmaningtyas, Amiartuti
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i5.2269

Abstract

Background. This study employs a qualitative descriptive approach through a systematic review of Scopus-indexed journal articles on fraud prevention published between 2021 and 2025. An initial search using targeted keywords yielded 4,283 articles, which were refined through specific filters, resulting in 24 articles for full-text analysis. Purpose. The findings confirm that well-designed internal controls enhance governance, reduce fraud risks, and improve organizational performance across diverse contexts such as China, France, Jordan, and Egypt. Method. The effectiveness of internal controls is shaped by institutional ownership, audit quality, digital transformation, and IT integration. Anti-fraud strategies are closely tied to transparency, monitoring, and risk management, while institutional factors like mandatory audits and ownership reforms strengthen control systems. Results. These insights suggest that managers should invest in robust, technology-supported internal controls tailored to their institutional context.   Conclusion. Future research should examine the evolving impact of digitalization and governance changes on internal control effectiveness, particularly in emerging markets and high-risk sectors.
Crypto Asset Audits in the Era of Decentralized Finance (DeFi): A Global Systematic Review Pardosi, Pardomuan; Sulistyowati, Tussi; Anwar, Khairil; Pandin, Maria Yovita R; Kusmaningtyas, Amiartuti
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2270

Abstract

Background. This research explores global studies on crypto asset audits in Decentralized Finance (DeFi) from 2021 to 2025 through a systematic literature review (SLR) approach, highlighting technological advancements like machine learning and hybrid analytics that enhance audit accuracy, fraud detection, and scalability. Purpose. Auditing practices have expanded to include smart contracts, compliance, security, and environmental audits. However, challenges persist, such as the lack of global regulatory standards, decentralized control, security risks, and instability within DeFi protocols. Method. Despite advancements, effective audits in DeFi require aligning technological innovation with adaptable regulatory frameworks to ensure sustainability and trust. Results. Managerially, DeFi platforms should integrate emerging technologies into auditing practices and collaborate with regulators to address compliance gaps, particularly in anti-money laundering (AML) and transparency.   Conclusion. Future research should focus on developing global DeFi regulations, exploring decentralized auditing methods, and investigating the impact of new financial systems like the metaverse on auditing practices.
The Impact of Firm Size, Stock Liquidity, and Institutional Ownership on Stock Price Volatility: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange Lestari, Nabila Cahya; Tyas, Inung Vias Dras Tistian Hening; Michella, Angelique; Janna, Maufirotul; Pandin, Maria Yovita R
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.1028

Abstract

The purpose of this study is to examine the impact of institutional ownership, firm size, and stock liquidity on the stock fluctuations of state-owned enterprises (SOEs) in the Indonesian power sector, listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The dependent variable of this study is stock volatility, and the independent variables are firm size (log of total assets, market capitalization, total sales), stock liquidity (turnover rate, bid-ask spread, trading frequency, trading activity), and the ownership ratio of institutional investors (percentage of shares held by institutional investors, number of institutional investors, and ownership ratio of the largest institutional investor). This study employs a quantitative approach using the Partial Least Squares (SmartPLS) method. The results indicate that firm size has no significant effect on stock volatility, suggesting that the magnitude of corporate assets is not sufficient to significantly explain fluctuations in SOE stock prices. In contrast, stock liquidity has a significant effect on stock volatility, where high trading activity drives increased stock price fluctuations. In addition, institutional ownership also has a significant effect on stock volatility, indicating that the role of institutional investors can influence the dynamics of stock price movements. The low coefficient of determination indicates that SOE stock volatility is largely influenced by external factors outside the research model. This study is expected to serve as a consideration for investors and regulators in managing the risks of investing in SOE stocks.
The Influence of Stock Liquidity, Capital Structure, and Dividend Policy on Company Value in Manufacturing Companies​​​​​ Nabiilah, Daariin Dewi; Sholikah, Nur Imroatus; Fasya, Adinda Nibros Zahira; Pandin, Maria Yovita R
Lead Journal of Economy and Administration Vol 4 No 2 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i2.380

Abstract

The value of manufacturing companies listed on the Indonesia Stock Exchange was examined in this study in relation to capital structure, dividend policy, and stock liquidity.  Price to Book Value (PBV), a quantitative technique based on secondary data from 2024, was employed to calculate the company's worth, and analyzed through multiple linear regression using SPSS 27. This study showed that partially, The company's worth was not considerably impacted by its capital structure; only stock liquidity and dividend policy did. Meanwhile , simultaneous test results showed that all three variables simultaneously influenced company value. The model's capacity to describe different firm values was demonstrated by the coefficient of determination was relatively low, so that the majority of changes in company value were caused by other elements outside the study, such as profitability, company size, and market conditions. This finding suggests that the internal variables studied are not yet the primary drivers in assessing the worth of Indonesian manufacturing firms.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
Co-Authors - Hwihanus Abiantoro, Bayu Adabi, Chesta Fillail Adam Maulana AGUS AGUS Amalia, Devina Shava Amiartuti Kusmaningtyas Amrulloh, Rafa Syahrul Arfianingrum, Feronika Arizza Zulia R.J Aziz, M. Candraningsih, Argaleka Ayu Dewi Nurhayati Dewi, Nadia Fransiska Djumaifin, Thesalonika Erong, Elmiano Artanto Epot Estianingtyas, Farah Fadhilah, Fauziyah Fadhulloh, Achmad Alfin Nahdi Fasya, Adinda Nibros Zahira Fauziyah, Ataina Rusyda Ferdiansa, Miqdamuntaqo Fiorentino, Kevin Fitriya, Nur Rohmatul Gunardi, Effendy Hamada, Maurheen Queena Hanisa, Layla Hartadi, Arif Hawa, Fariza Putri Izzah, Lidh Iatul Janna, Maufirotul Khairil Anwar Kurnadi, Kurnadi Kurnia, Silvi Kurnia, Silvi Kurnia Kurniasari, Sinta Kurniawati, Dinda Dwi Kusmaningtyas , Amiartuti Laisoka, Duvan Samudra Lestari, Nabila Cahya Mahesa Mas’udiyah, Nur Faiza Matahurila, Gilbert Billy Rivaldo Michella, Angelique Nabiilah, Daariin Dewi Nabilah, Putri Natasha, Vivi Novita, Febriantri Nugraha, Viery Erlangga Nurjana, Yeni Kartika Dewi Nurrochmah, Aliatus Paranti, Desmala Pardosi, Pardomuan Pramesti, Astri Ayu Pranoto, Felix Candra Pranoto, Felix Chandra Puspita W, Yustika Putra, Fandi Pratama Putri, Hasna Khalisha Putri, Nadia Novita Alifiah Rahmalia, Afifah Yusfi Rahmawati, Septiana Rozzi Ratnasari, Dwi Dita Rihi, Elsy Margaritha Prastisye Rizkynanda, Meilita Romadhon, Moch Iqbal Rudeng, Rosaria Salma, Mustika Auliya Sandari, Tries Ellia Seleman, Krisogonus Avio Sholikah, Nur Imroatus Slamet Riyadi Sodikin, Alvino Oktavierdinand Soemadijo, Pramita Strudiviany Soemadijo, Pramita Studiviany Sulistyowati, Tussi Tangpen, Lebrina Lorince Tyas, Inung Vias Dras Tistian Hening Wicaksono, Septia Widyanti, Novita Melliyana Wiryamanta, Rafif Putra Zaenal Arifin