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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 Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economics Studies and Banking Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-Jurnal Akuntansi
Eviyanti, Novitasari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Internal Control Systems And Financial Accountability In Public Sector Enterprises Putri, Alvianita Gunawan; Musyafa Al Farizi; Eviyanti, Novitasari; Wibowo, Bagus Yunianto; Destine Fajar Wiedayanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8797

Abstract

Main Purpose - This study aims to evaluate the effectiveness of the Internal Control System (ICS) in improving financial accountability, transparency, and operational efficiency in regional public enterprises. Method - The methodology used is a qualitative approach, combining interviews with key stakeholders and a systematic literature review (SLR) to assess the implementation of ICS and its impact on financial management. Main Findings - The results show that well-implemented ICS significantly contributes to improving financial accountability and transparency, as well as reducing the risk of public funds being misused. However, challenges were identified in implementing ICS, including a lack of staff training, inadequate technological infrastructure, and discrepancies between the planned budget and actual expenditures. Theory and Practical Implications - This study recommends strengthening staff training, enhancing technological infrastructure, and reinforcing internal control procedures to ensure optimal implementation of ICS. These steps are expected to improve financial governance in the public sector. Novelty - The novelty of this research lies in the approach that combines interviews with stakeholders and systematic literature review (SLR) to evaluate the implementation of the Internal Control System (SPI) in regional public companies, as well as identifying the challenges faced and providing recommendations to strengthen SPI in improving accountability and financial transparency in the public sector.
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. 35 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.
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 sri murtini . Ulfah Hidayati Utami, Hadiahti Wiedayanti, Destine Fajar Windawati, Atif