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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Classroom Action Research Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer AJAR (Asian Journal of Accounting Research) (e-Journal) JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Policy Brief Pertanian, Kelautan, dan Biosains Tropika Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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CEO INSIDER FROM CFO: IMPLICATIONS FOR FINANCIAL RISK DISCLOSURE QUALITY Ningsih, Sri; Mujtaba, Muhammad Irsyad Elfin; Oehoedoe, Muhammad Sabrian; Aini, Siti Nur
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). Findings: The findings indicate that CEOs who previously served as CFOs within the same company contribute to improved FRDQ. Additionally, several sub-sample analyses were included to explore other supporting factors in strengthening FRDQ. Conclusion: This study concludes that a CFO background provides a deeper understanding of the company's financial condition, thereby enhancing financial risk disclosure. Novelty/Originality of this article: The study specifically investigates the impact of CEO insiders with CFO backgrounds on financial risk disclosure quality in the Indonesian context.
Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024) Sunarno, Reyhan Dzikriansyah; Ningsih, Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2628

Abstract

This study aims to analyze research trends in the field of Sustainability Accounting published in the Scopus database between 2015 and 2024. The method used is bibliometric analysis with the help of VOSViewer software. Of the total 406 articles found, 63 articles relevant to this topic were selected based on certain criteria, reducing the number of remaining articles by 84.5%. The results of the analysis using Overlay Visualization (Co-occurrence) show that sustainability accounting is the center of research that is closely related to sustainability reporting, environmental accounting, and sustainability management. The development of research from 2015 to 2024 began with a focus on basic concepts, then shifted to sustainability integration and deepened on climate change issues and carbon accounting. Network Visualization reveals the close relationship between concepts with the formation of certain topic clusters. Density Visualization shows that the main topics have been widely studied, while carbon disclosure and circular economy are still in the exploration stage. Limitations of this study include the reliance on data from Scopus which may not cover all relevant publications, and the selected timeframe (2015-2024) which may limit understanding of long-term trends. Future research is recommended to explore topics such as gas emissions and climate risk disclosures as they relate to environmental risk management and sustainability implementation, especially in developing countries.
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia Rosyidah, Meifaza Ainur; Ningsih, Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2644

Abstract

Purpose: This study examines the impact of Environmental, Social, and Governance (ESG) committees on corporate sustainability performance in Indonesia. It evaluates whether ESG committees enhance sustainability reporting and corporate transparency, particularly in industries with high environmental and social risks. Methodology/approach: Using an Ordinary Least Squares (OLS) regression with a cluster approach, this study analyzes 907 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Robustness tests such as Coarsened Exact Matching (CEM) and fixed-effects regression ensure result reliability. Findings: The findings reveal a significant positive relationship between ESG committees and corporate sustainability performance. Firms with ESG committees display higher ESG disclosure scores, especially in environmental and social aspects. This effect is more evident in high-risk industries and during crises like the COVID-19 pandemic. Practical implications: This study highlights the need for regulatory frameworks that encourage ESG committees to enhance corporate accountability and sustainability. It provides insights for policymakers, investors, and executives on improving sustainability governance. Originality/value: This research contributes to ESG governance literature with empirical evidence from an emerging market. It incorporates industry-specific and crisis-period analyses, offering a deeper understanding of ESG committee effectiveness.
Peran Sastra Anak dalam Memperkenalkan Keberagaman Budaya Indonesia kepada Generasi Muda Majmu’adin, Majmu’adin; Ningsih, Sri
Pendidikan Bahasa dan Sastra Vol 4, No 1 (2025): Pendidikan Bahasa dan Sastra
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/pendibas.v4i1.8632

Abstract

Penelitian ini bertujuan untuk menganalisis peran sastra anak dalam memperkenalkan keberagaman budaya Indonesia kepada generasi muda. Sastra anak, khususnya cerita rakyat, dianggap sebagai media yang efektif dalam menanamkan nilai-nilai budaya sejak dini. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif. Data dikumpulkan melalui kajian literatur terhadap berbagai karya sastra anak yang mencerminkan keberagaman budaya Indonesia. Hasil penelitian menunjukkan bahwa sastra anak mengandung nilai-nilai seperti toleransi, gotong royong, dan penghargaan terhadap perbedaan yang dapat memperkenalkan keberagaman budaya Indonesia kepada generasi muda. Namun, tantangan seperti keterbatasan akses terhadap karya sastra anak yang berkualitas dan kurangnya integrasi dalam kurikulum pendidikan perlu diatasi. Implikasi dari temuan ini adalah perlunya upaya bersama antara pemerintah, pendidik, dan masyarakat untuk mempromosikan sastra anak sebagai media pendidikan budaya.  "Peran Sastra Anak dalam Memperkenalkan Keberagaman Budaya Indonesia kepada Generasi Muda"
Analisis Inklusi Keuangan dan Pertumbuhan Inklusif terhadap Kesempatan Kerja dan Ketimpangan Pendapatan di Indonesia : Menggunakan Pendekatan Panel Simultan Ningsih, Sri; Alfisyahri, Nuriah; Irawan, Deki; Putra, Rian
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.26293

Abstract

This study aims to analyze the relationship between Financial Inclusion and Inclusive Growth in Indonesia. Financial inclusion is calculated using the Financial Inclusion Index, Inclusive Growth is measured using the Poverty Equivalent Growth Rate (PEGR) method. This study used the Simultaneous Panels data with the ILS (Indirect Least Square) method to analyze the effect of exogenous variables on endogenous variables. Utilizing secondary data, the data in this study is time series and cross-sections from 2019 – 2023. The results of this study conclude that financial inclusion in Indonesia is still "Low Inclusion" while inclusive growth in employment opportunities shows that Indonesia is in the "Not Pro Jobs" inclusive category and inclusive growth in income inequality is in the "Not Pro Poor Yet" category. The relationship between financial inclusion and inclusive growth leads to a positive and significant relationship to inclusive growth in Indonesia. These findings indicate that financial inclusion can be an important factor in achieving inclusive economic growth in Indonesia.
Species Diversity and Species Association of Butterflies (Lepidoptera) in the Riparian Zone of Paneki River, Pombewe Village, Sigi Biromaru District. Ramadhana, Fauziah; Ihsan, Moh; Ningsih, Sri; Rukmi, Rukmi; Sustri, Sustri
Jurnal Penelitian Kehutanan BONITA Vol 7, No 1 (2025): Juni 2025
Publisher : Universitas Andi Djemma Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55285/bonita.v7i1.3244

Abstract

Butterflies play an important role in the riparian ecosystem, influencing the survival of flowering plants along riverbanks. The interactions among butterfly species within an ecosystem are referred to as species associations. These associations indicate complex relationships—both positive and negative—between butterfly species. This study aims to analyze species associations among butterflies (Lepidoptera) in the riparian area of the Paneki River, located in Pombewe Village, Sigi Biromaru District. Data were collected using the transect method and direct observations conducted from morning to afternoon. The results showed a total of 31 butterfly species, represented by 62 individuals. The diversity index and species richness index recorded in the Paneki River riparian area were 3.25 and 3.43, respectively. Meanwhile, the evenness index was 0.94. These three indices suggest that the riparian habitat of the Paneki River supports a high, balanced, and stable diversity of butterfly species.Based on the analysis of species associations in the riparian habitat, 26 butterfly species exhibited associative interactions, forming a total of 296 association links. In contrast, 5 species did not show any associations with other species. The degree of association varied among species, with some exhibiting a high number of associations and others showing fewer.
Kolaborasi Pengabdian Masyarakat Multidisiplin: Edukasi Bahasa, Riset, dan Penyuluhan Kesehatan di SMP Negeri 23 Senopi, Papua Barat Daya Ningsih, Sri; Uus Faizal Firdaussy; Jusni, Jusni; Enkin Asrawijaya; Erniawati, Erniawati
JCS Vol. 7 No. 1 (2025): Edisi Februari 2025
Publisher : Akademi Kebidanan Tahirah Al Baeti Bulukumba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57170/jcs.v7i1.133

Abstract

Community engagement is one of the practical implementations of scientific knowledge that directly impacts society. This program is a collaboration between the National Research and Innovation Agency (BRIN) and the Midwifery Academy Tahirah Al Baeti Bulukumba, aimed at enhancing language literacy, research skills, and health awareness among students at SMP Negeri 23 Senopi,Tambray Regency, Southwest Papua. A multidisciplinary approach was applied through three main aspects: language education to improve English language proficiency and the preservation of local languages, participatory research to foster critical thinking among students, and health counseling focusing on adolescent health issues and sanitation. The methods used included interactive lectures, group discussions, practical simulations, and mentoring in basic research activities. The results of the program showed an improvement in students' understanding across these three aspects, indicated by enhanced communication skills, increased awareness of the importance of research in daily life, and behavioral changes related to healthy living practices. This collaboration demonstrates that synergy between research institutions and midwifery academia can significantly contribute to community empowerment through educational and research-based approaches.
THE EFFECT OF COLLABORATIVE LEARNING ON STUDENTS' ACTIVENESS AND ABILITY IMPROVEMENT IN ENGLISH LEARNING Ningsih, Sri
Jurnal Profesi Keguruan Vol. 10 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpk.v10i1.3307

Abstract

Student activeness in learning English needs to be improved. This is because English is one of the things students need in education and everyday life. However, many students are not focused, do not play an active role, and find it difficult to understand the material. One of these conditions occurs because the teacher still uses conventional methods and does not involve students in the learning process, so students are also not encouraged to develop. This classroom action research aimed to discover the application of the collaborative learning model to increase students' activeness and abilities in the English subject Simple Past Tense (Basic Competency 3.10 and 4.10) class VIII. The research results show collaborative learning can improve students' activity and learning outcomes. These results are proven by the increase in learning outcomes in each cycle that is carried out until it reaches 100% completeness in the second cycle, and all students exceed the KKM (70) in cycle 3 with a class average of 87.
Optimalisasi Kebijakan Penggunaan Media Sosial dalam Meningkatkan Kontrol Diri Remaja di era Society 5.0 Ningsih, Sri; Umarat, Adlil; Riany, Yulina Eva
Policy Brief Pertanian, Kelautan, dan Biosains Tropika Vol 7 No 2 (2025): Policy Brief Pertanian, Kelautan, dan Biosains Tropika
Publisher : Direktorat Kajian Strategis dan Reputasi Akademik IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agro-maritim.0702.1254-1259

Abstract

Media sosial telah menjadi bagian integral dari kehidupan remaja di era Society 5.0, tetapi penggunaanya yang berlebihan membawa dampak serius pada kesehatan mental dan perilaku mereka. Lonjakan kasus kecemasan, depresi, bullying, hingga perilaku destruktif seperti tawuran, seks bebas, dan tindakan criminal lainnya menunjukkan krisis yang mendesak untuk ditangani. Kecanduan media sosial, termasuk paparan pornografi yang mudah diakses, mencerminkan kurangnya kontrol diri pada remaja yang diperparah oleh minimnya regulasi dan pengawasan pemerintah. Kondisi ini menyoroti kebutuhan mendesak akan kebijakan yang lebih relevan dan komprehensif untuk mencegah dampak buruk media sosial, sekaligus mendorong penggunaannya secara sehat dan bertanggung jawab. Tanpa intervensi yang tepat, risiko terhadap generasi muda akan terus meningkat, yang pada akhirnya dapat merugikan pembangunan sosial dan moral bangsa. Policy Brief ini menyajikan analisis mendalam tentang tantangan tersebut, sekaligus menawarkan rekomendasi kebijakan yang tepat sehingga dapat memberikan solusi konkret. Dengan pentingnya isu ini, Policy Brief ini diharapkan dapat menjadi bahan pertimbangan bagi pemangku kebijakan untuk segera bertindak.
Pembinaan Integrasi Keuangan Sosial Syariah pada Lembaga Filantropi Islam Widiastuti, Tika; Sukmaningrum, Puji Sucia; Ningsih, Sri; Mawardi, Imron; Herianingrum, Sri; Hijriah, Hanifiyah Yuliatul; Putra, Muhammad Wicaksono Hasdyani
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 3 (2022): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i3.9912

Abstract

Filantropi Islam di Indonesia memiliki tujuan yang relevan dengan Sustainable Development Goals (SDGs), yaitu kesejahteraan. Disamping itu, potensi penghimpunan dana filantropi Islam di Indonesia menjadi keuntungan tersendiri. Namun, lembaga filantropi Islam memiliki beberapa permasalahan diantaranya: permasalahan di bidang kelembagaan, teknologi, sumber daya manusia, regulasi dan tata kelola. Salah satu cara untuk mengatasi permasalahan tersebut adalah melakukan integrasi keuangan sosial syariah. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pembinaan integrasi keuangan sosial syariah kepada lembaga filantropi Islam dan stakeholder terkait. Pembinaan dilakukan sebanyak dua kali. Kegiatan pertama dilakukan secara online kepada Lembaga filantropi Islam dengan memanfaatkan media zoom. Kegiatan pertama menghadirkan para pakar dari perwakilan regulator, praktisi dan akademisi untuk memberikan arahan dan catatan penting terkait dengan materi pembinaan yang diberikan. Pembinaan kedua secara hybrid kepada masyarakat Desa Tambakrigadung, Lamongan. Hasil program pengabdian menujukkan telah terbina sejumlah lembaga filantropi Islam dalam integrasi keuangan sosial syariah, salah satunya pada implementasi program yang memberi dampak langsung terhadap masyarakat yang membutuhkan.
Co-Authors . Churiyah Agus Ramdani Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti Bau Toknok Cecep Kusmana deki Irawan Efendi, Julham Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Imron Mawardi Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Muh. Arman Yamin Pagala Muhammad Raihan Mubaraq Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum Suham Cahyono Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat