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All Journal Jurnal SOLMA Jurnal Riset Terapan Akuntansi JAKPI SENTRI: Jurnal Riset Ilmiah
Septiani, Delina Herdian
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ERA OF SUSTAINABILITY: DO THE ECONOMIC, SOCIAL, AND ENVIRONMENTAL ASPECTS HAVE A POSITIVE IMPACT ON COMMUNITY-BASED ECOTOURISM? Septiani, Delina Herdian; Rahmani, Hani Fitria; Sriwijayanti, Irma; Pratiwi, Ratih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5185

Abstract

Indonesia's tourism industry is undergoing a shift toward nature-based and sustainable tourism, creating opportunities for the development of community-based ecotourism. This study aims to analyze the economic, social, and environmental impacts of ecotourism development in AEWO Mulyaharja, Bogor City. A quantitative descriptive approach was used, with purposive sampling involving local communities, tourism managers, business owners, tourists, and government representatives. Data were collected through questionnaires and structured interviews and analyzed using statistical tests in SPSS. The results indicate that stakeholder perceptions of the ecotourism impact fall into the "good" category across all aspects: economic (average score 4.13), social (4.15), and environmental (4.03). A strong correlation was found between tourism managers and tourists (r = 0.806), and between business owners and tourists (r = 0.954), emphasizing the importance of collaboration among local actors. However, the government’s role showed a weak correlation with other stakeholders, highlighting the need for more strategic involvement. Although the environmental aspect was generally perceived positively, the use of renewable energy scored lower, suggesting an area for improvement. This study recommends strengthening stakeholder collaboration as a key strategy to ensure the sustainability of community-
ANALISIS UNSUR BIAYA PRODUKSI DAN ALOKASI BIAYA BERSAMA PADA BATIK TRADISIKU BOGOR Septiani, Delina Herdian; Sahara, Nis Putri Sheila Nur; Amelia, Riska; Hardiansyah, Yera
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430213

Abstract

Batik Tradisiku is a small and medium-sized enterprise (SME) that produces batik fabric as it’s the main product. This study aims to analyze the components of production costs comprehensively as the basis for determining the cost of goods sold (COGS) and selling price. A descriptive method was employed, with data collected through observation and interviews. The results indicate that Batik Tradisiku Bogor has recorded production costs accurately by including all relevants cost elements,resulting in optimal business revenue and profit. In addition, the study found the presence of joint costs that need to be allocated separately. The market value proved to be the most appropriate approach for allocating actual production costs, as it leads to a lower COGS compared to the selling price. The results of this study are expected to support more efficient business decision-making and enhance the market competitiveness of batik fabric production in Indonesia. Keywords: Joint Cost Allocation, Cost of Production, Cost of Goods Sold
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Pengaruh Kinerja ESG terhadap Manajemen Laba Riil: Peran Moderasi Kepemilikan Kas Sriwijayanti, Irma; Septiani, Delina Herdian; Rahmani, Hani Fitria; Mauludina, Muhammad Alam; Tampubolon, Ricky Brian D.P.
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4433

Abstract

This study aims to investigate the influence of Environmental, Social, and Governance (ESG) performance on real earnings management (REM) practices, with cash holdings acting as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach with purposive sampling, yielding 90 firm-year observations from companies that disclosed complete ESG scores between 2021 and 2023. The data were analyzed using panel data multiple linear regression to test the proposed hypotheses. The findings reveal that higher ESG performance is negatively and significantly associated with real earnings management, indicating that companies with stronger sustainability commitments are less likely to engage in REM practices. However, cash holdings were found not to moderate the relationship between ESG performance and REM, suggesting that liquidity alone does not influence the effectiveness of ESG in curbing earnings manipulation. These results underscore the importance of ESG as a mechanism for enhancing financial reporting quality and corporate transparency. They also offer practical implications for investors, regulators, and other stakeholders, encouraging them to view ESG metrics not only as indicators of sustainability but also as proxies for corporate ethical behavior and integrity in financial disclosures.
Co-Authors Ginoga, Lesia Fatma Hani Fitria Rahmani Hardiansyah, Yera Hidayati, Aulia Iman Firmansyah Inayah, Asty Khairi Merdekawati, Eka Muhammad Alam Mauludina Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Riska Amelia Rosyanti, Novi Sahara, Nis Putri Sheila Nur Sriwijayanti, Irma Tampubolon, Ricky Brian D.P.