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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Admisi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Economics and Digital Business Review Global Abdimas: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economics Studies and Banking Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-Jurnal Akuntansi
Eviyanti, Novitasari
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Big Data Analytics Capabilities and Competitive Advantage in Batik SMEs: The Mediating Roles of SCM and E-CRM Setyawan, Nanang Adie; Wibowo, Bagus Yunianto; Eviyanti, Novitasari; Luthfia, Irin Mirrah; Purnamasari, Eva
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.9654

Abstract

This study contributes to sustainable supply chain literature by integrating organizational and institutional perspectives within the context of traditional creative industries. This study examines how Big Data Analytics Capabilities (BDAC) contribute to sustainable performance and competitive advantage among batik micro, small, and medium enterprises (MSMEs) in Central Java. Grounded in the Resource-Based View (RBV), the research investigates the mediating roles of Supply Chain Management Capabilities (SCMC), Electronic Customer Relationship Management (e-CRM), and Circular Economy Practices (CEP) in translating data-driven capabilities into sustainability outcomes. A quantitative explanatory approach was employed using survey data collected from 150 batik MSME owners and managers across major batik-producing regions in Central Java. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results demonstrate that BDAC has a significant positive effect on SCMC, e-CRM, and CEP. Furthermore, BDAC directly influences sustainable performance, while SCMC, e-CRM, and CEP partially mediate this relationship. Sustainable performance, in turn, significantly enhances competitive advantage. The structural model exhibits strong goodness-of-fit indices, indicating robustness and explanatory power. These findings confirm that data-driven capabilities alone are insufficient to generate competitive advantage unless they are operationalized through supply chain integration, digital customer relationship management, and circular economy practices. This study contributes to the literature by integrating big data analytics, sustainability, and competitive advantage within the context of traditional creative MSMEs. Practically, the results provide strategic guidance for MSME owners and policymakers in leveraging digital transformation to achieve sustainable and competitive business performance
Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Putri, Alvianita Gunawan; Ardiansah, M. Noor; Hidayati, Ulfah; Murtiasri, Eka; Murtini, Sri; Asrori, Muhammad; Raharjanti, Rani; Eviyanti, Novitasari; Haris, Moh.; Mansur, Ahmad Wafa
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5000

Abstract

The PGOT Mardi Utomo Social Service Center is a social rehabilitation institution for beggars, homeless people, and abandoned people that focuses on increasing independence through skills training, but still faces obstacles such as low motivation of inmates, limited facilities, lack of understanding of business management, and inaccurate calculation of cost of goods produced (HPP). This community service activity aims to improve the skills of inmates through mentoring in making pukis cakes and training in calculating HPP as the basis for a simple culinary business. The implementation method includes needs identification, technical training, learning the concept of HPP, entrepreneurial motivation, production practice, and evaluation. The results of the activity show a significant increase in pukis cake production skills and the ability of inmates to calculate HPP independently to determine a rational selling price. This program also increases entrepreneurial motivation and opens up opportunities for economic independence, making it effective as a model for sustainable social empowerment.
Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia Setiawan, Ricky Yunisar; Eviyanti, Novitasari; Putri, Alvianita Gunawan; Ranita Ramadhani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p01

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of board independence in an emerging market. Using Moderated Regression Analysis on 675 firm year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), the results reveal that ESG disclosure positively affects firm value. Furthermore, board independence significantly amplifies this relationship. This highlights that in emerging markets like Indonesia, robust governance is essential to translate sustainability reporting into credible, tangible corporate value. The findings suggest managers should integrate ESG strategies with strong independent oversight, and investors should evaluate governance quality to verify the credibility of a firm's sustainability initiatives.
How does money ethics mediate the influence of financial literacy on lifestyle through financial technology? (A Case Study of College Students) Sirait, Afni; Zuhrohtun, Zuhrohtun; Eviyanti, Novitasari
Journal of International Conference Proceedings Vol 8, No 6 (2025): 2025 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i6.4635

Abstract

Recently, cashless payments have evolved into a credit-based lifestyle. This shift has changed societal habits. This study examines the direct and indirect relationships between financial literacy and lifestyle in FinTech decision-making. It also considers the influence of money ethics as a mediating variable. The study uses a quantitative method. Data was collected by questionnaire and analyzed with SmartPLS. Respondents were accounting students; 90 questionnaires were collected. The results show a direct relationship between financial literacy and FinTech. However, when money ethic is included as a mediating variable, the relationship becomes insignificant. Thus, money ethics do not mediate. Likewise, lifestyle has no direct relationship with financial technology. Money ethics as a mediator also does not provide an indirect relationship with financial technology. Based on data processing results, FinTech use is more influenced by financial understanding and ability than by lifestyle or attitude toward money. This seems likely that the study will develop the discipline of behavioural accounting and mental accounting to be able to further comprehend the aspects that inspire or influence people when they make financial choices.
Co-Authors Al Farizi, Musyafa Alvianita Gunawan Putri Ardiansah, M. Noor Bagus Yunianto Wibowo, Bagus Yunianto Darmawan, Arief Rahmad Destine Fajar Wiedayanti Dian Pertiwi Eka Murtiasri Eka Sadriatwati, Sri Haris, Moh. Haryani Ida Nurhayati Inayah Pratiwi, Mona Kusno, Hendra Sanjaya Luthfia, Irin Mirrah M. Haris Makom, Maharani Rona Mansur, Ahmad Wafa moh haris Muhammad Asrori Musyafa Al Farizi Nanang Adie Setyawan Pratiwi, Mona Inayah Purnamasari, Eva Rani Raharjanti Ranita Ramadhani Ricky Yunisar Setiawan Rokhimah, Zulaika Putri Rona Makom, Maharani Senoaji, Aditya Rizqi Sirait, Afni sri murtini . Ulfah Hidayati Utami, Hadiahti Wiedayanti, Destine Fajar Windawati, Atif Zuhrohtun Zuhrohtun