Article Per Year (5 Year)
p-Index From 2021 - 2026
4.209
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Monex: Journal of Accounting Research 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) Jurnal Ekuilnomi Economics and Digital Business Review Global Abdimas: Jurnal Pengabdian Masyarakat Journal of Applied Islamic Economics and Finance Journal of International Conference Proceedings ABIS: Accounting and Business Information Systems Journal Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economics Studies and Banking Journal Asian Journal of Management, Entrepreneurship and Social Science INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-Jurnal Akuntansi
Eviyanti, Novitasari
Politeknik Negeri Semarang, Indonesia
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

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
How does money ethics mediate the influence of financial literacy on lifestyle through financial technology? (A Case Study of College Students) Afni Sirait; Zuhrohtun Zuhrohtun; Novitasari Eviyanti
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.
Elaboration of Green Supply Chain Management to Improve Green Process Innovation Performance in UMKM Batik Lasem Nanang Adie Setyawan; Hadiahti Utami; Sri Eka Sadriatwati; Mona Inayah Pratiwi; Novitasari Eviyanti
Admisi dan Bisnis Vol. 26 No. 2 (2025): JUNI 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/ab.v26i2.6487

Abstract

The Batik Lasem industry, known for its rich cultural heritage, faces significant challenges in achieving sustainability amidst increasing environmental concerns and global market competition. This study aims to evaluate the implementation of Green Supply Chain Management (GSCM) to enhance Green Process Innovation Performance in Batik Lasem MSMEs. Using a mixed-method approach, the research collected data from 100 MSMEs in Rembang, Central Java, combining quantitative surveys and qualitative interviews to gain comprehensive insights. The findings indicate that GSCM significantly reduces waste, optimizes resource utilization, and minimizes environmental impact, thus improving operational efficiency and competitiveness. Key components such as green purchasing, waste reduction, and eco-friendly manufacturing processes emerged as critical drivers of innovation. Moreover, the study highlights the importance of stakeholder collaboration, digital transformation, and policy support in fostering long-term sustainability. The paper concludes that effective GSCM practices not only enhance the financial performance of MSMEs but also strengthen their market position by meeting the growing demand for environmentally responsible products. This research provides practical recommendations for MSMEs seeking to balance economic growth with environmental responsibility, promoting resilience in an increasingly competitive global marketplace.   Industri Batik Lasem, yang dikenal dengan warisan budayanya yang kaya, menghadapi tantangan yang signifikan dalam mencapai keberlanjutan di tengah meningkatnya kepedulian terhadap lingkungan dan persaingan pasar global. Penelitian ini bertujuan untuk mengevaluasi implementasi Green Supply Chain Management (GSCM) untuk meningkatkan Kinerja Inovasi Proses Hijau di UMKM Batik Lasem. Dengan menggunakan pendekatan metode campuran, penelitian ini mengumpulkan data dari 100 UMKM di Rembang, Jawa Tengah, dengan menggabungkan survei kuantitatif dan wawancara kualitatif untuk mendapatkan wawasan yang komprehensif. Temuan menunjukkan bahwa GSCM secara signifikan mengurangi limbah, mengoptimalkan pemanfaatan sumber daya, dan meminimalkan dampak lingkungan, sehingga meningkatkan efisiensi operasional dan daya saing. Komponen-komponen utama seperti pembelian ramah lingkungan, pengurangan limbah, dan proses manufaktur yang ramah lingkungan muncul sebagai pendorong inovasi yang sangat penting. Selain itu, penelitian ini menyoroti pentingnya kolaborasi pemangku kepentingan, transformasi digital, dan dukungan kebijakan dalam mendorong keberlanjutan jangka panjang. Penelitian ini menyimpulkan bahwa praktik-praktik GSCM yang efektif tidak hanya meningkatkan kinerja keuangan UMKM, tetapi juga memperkuat posisi mereka di pasar dengan memenuhi permintaan yang terus meningkat akan produk yang bertanggung jawab terhadap lingkungan. Penelitian ini memberikan rekomendasi praktis bagi UMKM yang ingin menyeimbangkan pertumbuhan ekonomi dengan tanggung jawab terhadap lingkungan, serta mendorong ketahanan di pasar global yang semakin kompetitif.
Internal Control Systems And Financial Accountability In Public Sector Enterprises Alvianita Gunawan Putri; Musyafa Al Farizi; Novitasari Eviyanti; Bagus Yunianto Wibowo; 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 Nanang Adie Setyawan; Bagus Yunianto Wibowo; Novitasari Eviyanti; Irin Mirrah Luthfia; Eva Purnamasari
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 Alvianita Gunawan Putri; M. Noor Ardiansah; Ulfah Hidayati; Eka Murtiasri; Sri Murtini; Muhammad Asrori; Rani Raharjanti; Novitasari Eviyanti; Moh. Haris; Ahmad Wafa Mansur
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.
Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan di Koperasi Simpan Pinjam Mitra Maju Makmur Novitasari Eviyanti; Rani Raharjanti; Moh Haris; Muhammad Asrori; Eka Murtiasri
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2950

Abstract

Latar belakang Tugas Akhir ini adalah masalah penundaan pembayaran pinjaman yang menimbulkan risiko bagi koperasi. Tujuan Tugas Akhir ini bertujuan untuk mengetahui pengaruh manajemen risiko terhadap kinerja keuangan pada Koperasi Simpan Pinjam Mitra Maju Makmur. Dalam penelitian ini menggunakan pengolahan data dengan metode kuantitatif dengan analisis regresi linear berganda dengan aplikasi SPSS. Metode penulisan yang digunakan adalah deskriptif dan eksposisi. Hasil dari penelitian ini menunjukkan bahwa risiko kredit berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, risiko operasional berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, dan risiko likuiditas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan sehingga dapat disimpukan bahwa manajemen risiko tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Ahmad Wafa Mansur Al Farizi, Musyafa Alvianita Gunawan Putri Alvianita Gunawan Putri Bagus Yunianto Wibowo Bagus Yunianto Wibowo Bagus Yunianto Wibowo, Bagus Yunianto Darmawan, Arief Rahmad Destine Fajar Wiedayanti Dian Pertiwi Dimas Sumitra Danisworo Eka Murtiasri Eka Murtiasri Eva Purnamasari Hadiahti Utami Haryani Ida Nurhayati Indra Hermawan Irin Mirrah Luthfia Kayla Khaeltisya Kusmayadi Kusno, Hendra Sanjaya Luthfia, Irin Mirrah M. Haris M. Noor Ardiansah Makom, Maharani Rona Marliyati Marliyati Mellasanti Ayuwardani Mellasanti Ayuwardani Moh Haris Moh. Haris Mona Inayah Pratiwi Muhammad Asrori Muhammad Asrori Muhammad Asrori Muhammad Zihad Al Qaushar Musyafa Al Farizi Nanang Adie Setyawan Nanang Adie Setyawan Pratiwi, Mona Inayah Ramli Ramli Rani Raharjanti Rani Raharjanti Ranita Ramadhani Retno Winarti Ricky Yunisar Setiawan Riyadi Rokhimah, Zulaika Putri Rona Makom, Maharani Senoaji, Aditya Rizqi Sirait, Afni Siti Mutmainah Sri Eka Sadriatwati Sri Murtini Ulfah Hidayati Vinda Setya Kartika Vinda Setya Kartika Wiedayanti, Destine Fajar Windawati, Atif Zuhrohtun Zuhrohtun Zulaika Putri Rokhimah