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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 Manajemen Pendidikan Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi JUMANJI (JURNAL MANAJEMEN JAMBI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer Jurnal CULTURE (Culture, Language, and Literature Review) MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika PERSPEKTIF: Journal of Social and Library Science Jurnal Kefarmasian Indonesia Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Jurnal Profesi Keguruan
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Strategi Manajemen Keuangan UMKM dalam Menghadapi Volatilitas Inflasi: Studi Kasus pada Sentra Industri Kopi di Provinsi Jambi Irawan, Deki; Putra, Rian; Ningsih, Sri; Anggun Sari, Deby
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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

Abstract

Volatilitas inflasi merupakan tantangan moneter signifikan yang berpotensi mendistorsi stabilitas biaya operasional dan profitabilitas sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis strategi manajemen keuangan adaptif pada sentra industri kopi di Provinsi Jambi dalam merespons ketidakpastian ekonomi makro. Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan analisis SWOT melalui matriks Internal Strategic Factors Analysis Summary (IFAS) dan External Strategic Factors Analysis Summary (EFAS) untuk mengevaluasi kapabilitas internal dan tekanan eksternal. Hasil penelitian menunjukkan bahwa kekuatan utama UMKM terletak pada orisinalitas bahan baku lokal dan loyalitas pasar, namun masih terkendala oleh rendahnya literasi risiko moneter serta sistem pencatatan keuangan yang tradisional. Evaluasi pada diagram kartesius SWOT menempatkan UMKM kopi Jambi pada Kuadran I (Agresif) dengan titik koordinat (0,65 ; 0,80), yang mengindikasikan adanya peluang pertumbuhan besar melalui pemanfaatan digitalisasi pembayaran (QRIS). Penelitian ini menyimpulkan bahwa strategi manajemen keuangan yang paling relevan adalah penguatan resiliensi melalui modernisasi sistem informasi akuntansi dan kebijakan persediaan proaktif guna memitigasi dampak transmisi inflasi pada biaya input produksi. Implikasi penelitian ini menekankan pentingnya sinergi antara literasi keuangan digital dan kebijakan moneter regional dalam menjaga keberlanjutan sektor riil
Tenaga Kerja Muda dan Gig Ekonomi di Asia Tenggara: Tinjauan Sistematis Literatur Tentang Peluang dan Tantangan Kebijakan (2019–2025) Putra, Rian; Irawan, Deki; Alfisyahri, Nuriah; Ningsih, Sri
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

The rapid expansion of the digital economy has positioned gig work as an increasingly accessible form of employment for young people across Southeast Asia. This study aims to systematically review the existing literature on the relationship between the gig economy and youth employment in the region between 2019 and 2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA framework, relevant articles were identified from five major academic databases. A total of 18 articles met the inclusion criteria and were analyzed thematically. The findings reveal that gig economy platforms offer flexible opportunities and quick income for youth, particularly those excluded from formal employment. However, they also present significant challenges, including job insecurity, lack of social protection, and persistent digital inequality. The review further highlights the absence of comprehensive digital labor policies in most Southeast Asian countries and calls for adaptive regulatory frameworks that ensure fair conditions for young gig workers. This study contributes by synthesizing empirical trends and policy critiques to inform the development of inclusive and equitable labor market reforms. Its insights are relevant for policymakers aiming to promote decent work for the younger generation in the evolving digital era.  
Strategi Manajemen Keuangan UMKM dalam Menghadapi Volatilitas Inflasi: Studi Kasus pada Sentra Industri Kopi di Provinsi Jambi Irawan, Deki; Putra, Rian; Ningsih, Sri; Anggun Sari, Deby
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 2 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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

Abstract

Volatilitas inflasi merupakan tantangan moneter signifikan yang berpotensi mendistorsi stabilitas biaya operasional dan profitabilitas sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis strategi manajemen keuangan adaptif pada sentra industri kopi di Provinsi Jambi dalam merespons ketidakpastian ekonomi makro. Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan analisis SWOT melalui matriks Internal Strategic Factors Analysis Summary (IFAS) dan External Strategic Factors Analysis Summary (EFAS) untuk mengevaluasi kapabilitas internal dan tekanan eksternal. Hasil penelitian menunjukkan bahwa kekuatan utama UMKM terletak pada orisinalitas bahan baku lokal dan loyalitas pasar, namun masih terkendala oleh rendahnya literasi risiko moneter serta sistem pencatatan keuangan yang tradisional. Evaluasi pada diagram kartesius SWOT menempatkan UMKM kopi Jambi pada Kuadran I (Agresif) dengan titik koordinat (0,65 ; 0,80), yang mengindikasikan adanya peluang pertumbuhan besar melalui pemanfaatan digitalisasi pembayaran (QRIS). Penelitian ini menyimpulkan bahwa strategi manajemen keuangan yang paling relevan adalah penguatan resiliensi melalui modernisasi sistem informasi akuntansi dan kebijakan persediaan proaktif guna memitigasi dampak transmisi inflasi pada biaya input produksi. Implikasi penelitian ini menekankan pentingnya sinergi antara literasi keuangan digital dan kebijakan moneter regional dalam menjaga keberlanjutan sektor riil
Integrated network pharmacology and molecular docking analysis of Aerva sanguinolenta n-hexane extract against breast cancer Harahap, Armansyah Maulana; Agustini, Kurnia; Ningsih, Sri; Bahtiar, Anton
Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Vol. 10 No. 02 (2025): Edubiotik : Jurnal Pendidikan, Biologi dan Terapan
Publisher : Biology Education Department, Universitas Insan Budi Utomo, Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ebio.v10i02.1609

Abstract

Breast cancer, particularly the estrogen receptor-positive (ER-positive) subtype, remains a significant global health challenge. Although Aerva sanguinolenta (AS) has shown Anti-cancer potential, its comprehensive mechanistic effects on breast cancer are still largely unknown. This study aims to uncover the pharmacological effects of AS bioactive compounds on breast cancer using an integrated network pharmacology and molecular docking approach. Bioactive compounds in AS were identified through GC-MS. Compound-target and breast cancer gene interactions were obtained from various databases, followed by protein-protein interaction, Gene Ontology, and KEGG pathway analyses. Molecular docking studies were then used to confirm key interactions. We found that 4 of 103 AS compounds met strict screening criteria, identifying 712 potential gene targets, 33 of which were directly related to breast cancer, including hormonal (ESR1) and apoptosis (AURKA) pathways. Further analysis and molecular docking confirmed the strong binding affinity of Bakuchiol and Afzelin compounds to their main targets, which are involved in critical biological processes such as estrogen receptor signaling, cell cycle regulation, and pathways related to cell proliferation and breast cancer development. In conclusion, this study provides a comprehensive understanding of the potential mechanisms of AS bioactive compounds Afzelin and Bakuchiol against breast cancer, demonstrating their therapeutic potential through Network Pharmacology and docking scores.
Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024) Reyhan Dzikriansyah Sunarno; Sri Ningsih
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 Meifaza Ainur Rosyidah; Sri Ningsih
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.
Manajemen Resiko Berbasis Stewardship dalam Keberlanjutan BUMDes Amerieska, Siti; Narsa, I Made; Ningsih, Sri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18184

Abstract

Tujuan penelitian ini mengeksplorasi praktik manajemen risiko pada BUM Desa. Metode yang digunakan dengan pendekatan kualitatif studi kasus. Alat analisis yang digunakan dengan Teori Stewardship dan PP No. 11 tahun 2021 tentang BUM Desa serta Enterprise Risk Management (ERM) untuk memetakan risiko yang terjadi pada BUM Desa. Hasil penelitian ini terdapat empat jenis risiko yakni; pertama risiko stratgeik dengan indikator tata kelola, risiko perencanaan, risiko pasar. Kedua risiko operasional yang terdiri dari risiko sumber daya manusia, bagaimana monitoring dan controlling dilaksanakan. Ketiga risiko fianansial dalam hal ini akuntansi dan pelaporan merupakan proses yang tidak dapat dipisahkan dengan adanya frauds risk. Keempat risiko keberlanjutan, merupakan hal yang penting dengan menanamkan risiko awareness dan mendukung misi pelestarian sosial budaya dan lingkungan masyarakat desa. Kontribusi penelitian memeberikan guidance risiko apa saja yang di hadapi BUM Desa sekaligus memberikan solusi bagaimana BUM Desa dapat bertahan bahkan keberlanjutannya dapat bermanfaat untuk kesejahteraan masyarakat. Terdapat 6 (enam) nilai Keberlanjutan  BUM Desa yakni (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Asset, (3) Stewardship cultural local wisdom & Human Empowering, (4) Innovatif, Network & Mutual Collaboration; (5) Environmnt & Ecosystem Digitalize; (6) Risk Awarness & Compliance.
Navigating Financial Uncertainty: Hospital Cost Strategies During the Initial COVID-19 Outbreak in Indonesia Ningsih, Sri; Machin, Abdulloh; Harymawan, Iman; Fitriani, Nurul; Ramadhany, Prima
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.23871

Abstract

The COVID-19 pandemic revealed fundamental weaknesses in healthcare financing systems, particularly in developing countries like Indonesia. Public hospitals faced significant challenges in sustaining operations due to changes in reimbursement policies and the increasing complexity of services, while simultaneously relying on government funding. The absence of a stable and adaptive payment mechanism during the pandemic led to prolonged financial uncertainty. This study examines the financial strategies public hospitals adopt to maintain operational continuity amid changes in the reimbursement scheme for COVID-19 patients. The research was conducted at Universitas Airlangga Hospital using 547 COVID-19 patient claim records and interviews with the hospital's financial manager, which were analyzed through descriptive methods. The findings indicate that hospitals utilized strategies based on internal resources, such as cost reallocation, improved coordination, and integration between medical service units and financial departments, in response to external regulatory pressures. Collaboration between clinical and administrative teams improved cost control and operational resilience during the transition period of payment systems. This study emphasizes the importance of utilizing internal hospital capabilities, including financial systems, governance structures, and interdepartmental synergy, in dealing with policy uncertainty. Hospitals needs to develop responsive and forward-looking financial strategies to cope with public health crises. For policymakers, the findings highlight the urgency of designing reimbursement systems that are responsive, transparent, and based on hospitals' actual needs and the sustainability of healthcare services in the future.
Analisis Efektivitas Pajak Parkir dan Retribusi Parkir Terhadap Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat Nur Nadya Agusti; Tiswiyanti, Wiwik; Ningsih, Sri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50025

Abstract

This study aims to analyze the effectiveness of parking tax and parking retribution on Local Own-Source Revenue (PAD) in Tanjung Jabung Barat Regency. The research uses a quantitative descriptive method with an effectiveness ratio approach, comparing realized revenue and targeted revenue during the 2020–2024 period. The data used are secondary data obtained from relevant local government agencies. The results show that parking tax is generally classified as highly effective, although it fluctuates over the years. Meanwhile, parking retribution shows more volatile performance, ranging from ineffective to highly effective. This indicates that parking tax management is more stable than parking retribution in contributing to PAD.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Aisyah Aisyah Alfisyahri, Nuriah Ali Djamhuri Ali, Waode Rabiah Nazwa Annisa, Ema Anton Bahtiar Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar Deby Anggun Sari deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Fitriani, Nurul Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Harahap, Armansyah Maulana Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar I Ketut Suada I Made Narsa I Nengah Korja Ichsanti, Novinda Kurnia Idah Rosidah Ihsan, Muhammad Aidi Noor Iman Harymawan Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Machin, Abdulloh Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Meifaza Ainur Rosyidah Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Irsyad Elfin Mujtaba Muhammad Sabrian Oehoedoe Muhammad Wicaksono Hasdyani Putra Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nur Nadya Agusti Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Nurwahidah, Yelis Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Ramadhany, Prima Renggani, Tiya Novita Reyhan Dzikriansyah Sunarno Rian Putra RINA M.Si WIDIANA S.Si Riri Okra Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Amerieska Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sunarti Mustamar Sustri Sustri Suzana, Yenny Syifa, Nur Asy Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Wiwik Tiswiyanti Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat