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All Journal Economic Education Analysis Journal AKUNTANSI DEWANTARA JPM (Jurnal Pemberdayaan Masyarakat) JURNAL PENGABDI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Medikonis Indonesian Community Journal J-LEE - Journal of Law, English, and Economics Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Digital Finance IJCOSIN : Indonesian Journal of Community Service and Innovation Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis, dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) Fokus Abdimas Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Destin Alfianika Maharani
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENINGKATAN PENDAPATAN PKK DESA KARANGBANJAR MELALUI SOSIALISASI DIGITAL MARKETING Siti Nasiroh; Destin Alfianika Maharani; Melia Dwi Renovriska; Ayu Sitanini; Ika Maulita
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 01 (2024): JANUARI 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

PKK Desa Karangbanjar merupakan organisasi yang berperan dalam mengembangkan potensi ekonomi masyarakat setempat. Dalam upaya meningkatkan pendapatan dan pemasaran produk lokal, keberadaan digital marketing menjadi suatu kebutuhan yang penting namun belum sepenuhnya dimanfaatkan. Pengabdian masyarakat ini bertujuan untuk melakukan sosialisasi mengenai digital marketing kepada anggota PKK Desa Karangbanjar guna meningkatkan pemahaman dan pemanfaatan teknik pemasaran digital guna mendukung peningkatan pendapatan PKK Desa Karangbanjar diharapkan dapat meningkatkan pemahaman mereka tentang strategi digital marketing, termasuk pemanfaatan media sosial, pemasaran melalui website, dan penggunaan teknologi dalam mengembangkan jaringan pemasaran. Hasil kegiatan ini menunjukkan bahwa setelah sosialisasi digital marketing dilakukan, terjadi peningkatan signifikan dalam pemahaman anggota PKK Desa Karangbanjar mengenai penggunaan digital marketing untuk mempromosikan produk lokal. Dampak positif juga terlihat dari peningkatan jumlah penjualan produk-produk PKK Desa Karangbanjar yang dipasarkan secara online setelah implementasi strategi digital marketing.
DETERMINASI AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA KALIKAJAR KECAMATAN KALIGONDANG KABUPATEN PURBALINGGA Anjani, Lulu Alfiatun; Maharani, Destin Alfianika; Khusnia, Aulia Nisa
J-LEE - Journal of Law, English, and Economics Vol. 6 No. 1 (2024): JUNI
Publisher : LPPM Universitas Harapan Bangsa

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Abstract

Accountability is a form of one’s accountability to parties entitled to information about performance in carrying out tasks. This research is motivated by corruption cases that occurred in Indonesia which caused the country to experience enormous losses. State losses due to acts of corruption committed by village officials reached IDR 111 billion. This study aims to find out how accountable the management of Kalikajar village’s fund, Kaligondang sub-district, Purbalingga regency. This type of research is a case study using a descriptive analysis approach. The researcher used observation, documentation and interviews as the data collection techniques. The results of this study indicate that accountability for managing village funds in Kalikajar village has not been fully implemented in an accountable manner. At the planning, administration, reporting and accountability stages have been carried out in accordance with applicable procedures. Meanwhile, at the implementation stage it has not been carried out in an accountable manner because at the implementation stage the village community is only involved in terms of village development.
Digitalisasi Pemasaran dan Optimalisasi Manajemen Keuangan Guna Meningkatkan Pendapatan Tap Tan Dapoer Levis Purwantini, Heni; Maharani, Destin Alfianika; Hasirun; Sari, Meliana Cintia; Mustofa, Sidiq Ali
Jurnal Pemberdayaan Masyarakat Vol 10 No 2 (2025): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i2.12903

Abstract

UMKM play an important role in economic growth. The existence of UMKM is a business that is able to demonstrate competitive advantages and dynamics in economic growth. This community service was carried out at an UMKM that produces sticky rice tape under the brand name Dapoer Levis in Purbalingga. The objective of this community service is focused on financial management as an effort to increase creative economic growth and employment, as well as digital marketing aspects to promote inclusive products, foster sustainable product innovation, and increase income. The community service method was divided into three stages: the first stage was preparation for observation, the second stage was implementation consisting of socialization activities, workshops, and financial management and digital marketing assistance, and the third stage was evaluation to ensure that the community service could be implemented appropriately. The results of the community service are to increase knowledge and facilitate financial record management using digital financial applications and the use of website technology and marketplace applications to expand product marketing with the aim of increasing income.
PERGANTIAN AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN PERUBAHAN MANAJEMEN SEBAGAI VARIABEL MODERASI Maharani, Destin Alfianika; Tyas, Karunia Zuraidaning; Amelia, Shella Rizqi; Fitriyanti, Fitriyanti Alfianika
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.16854

Abstract

Financial reports as a form of company accountability to stakeholders related to the company's operations during a period require competent and independent external parties. External parties that can be used by the company are external auditors or public accountants or KAP auditors. The use of external auditors will later provide opinions on financial reports based on the auditor's code of ethics and work standards. In selecting external auditors, there are various factors that can influence, for example company policies and government regulations. This study aims to determine the effect of changing auditors and audit committees on audit quality with management changes as a moderating variable. After data analysis, the results obtained were that changes in auditors and audit committees had a positive effect on audit quality, changes in management had no effect on audit quality. Meanwhile, changes in management as a moderating variable obtained the results that changes in management can be used as a moderating variable between the audit committee and audit quality, while changes in management were not proven to moderate the effect of changes in auditors on audit quality.
Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam Purwaningsih, Septi; Wardani, Nur Indah; Efendi, Alfarisi Akbar; Maharani, Destin Alfianika
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2794

Abstract

Climate change and environmental degradation require the financial sector to play an active role in supporting sustainability. Islamic finance has significant potential due to its foundational values that align with the principles of sustainable development. Contemporary Islamic accounting practices remain largely focused on formal compliance and have not yet comprehensively integrated environmental aspects. This study aims to analyze the integration of Green Accounting with the principles of Maqashid Syariah and Islamic environmental ethics, and to develop a conceptual framework for Islamic Green Accounting. This research adopts a qualitative approach through a systematic literature review of 32 selected articles sourced from Google Scholar (2015-2025) with the keywords Green Accounting, Maqashid Syariah, Islamic Finance, and ESG. The analysis employs content analysis and concept mapping, grounded in the Maqashid Syariah framework. The findings indicate strong alignment between Green Accounting and Maqashid Syariah, particularly in protecting life, progeny, and wealth. This study proposes a conceptual framework of Islamic Green Accounting that positions Maqashid Syariah as the value foundation, Green Accounting as the technical instrument, and sustainability as the ultimate objective.
KETIKA KOMPETENSI AUDITOR BERTEMU REPUTASI AUDITOR: ANALISIS MEDIASI TERHADAP BIAYA AUDIT Destin Alfianika Maharani; Heni Purwantini
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/ar80bn09

Abstract

This study aims to examine the effect of auditor competence on audit fees with auditor reputation as a mediating variable in companies included in the SRI-KEHATI Index. The study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The sample is selected using purposive sampling based on data availability and relevance. Hypotheses are tested using regression analysis and mediation analysis to identify both direct and indirect effects among variables. The results show that auditor competence does not have a direct effect on either auditor reputation or audit fees, while auditor reputation has a positive effect on audit fees. These findings indicate that the audit market does not directly price auditor competence when determining audit fees, but instead relies on auditor reputation as a quality signal. Furthermore, auditor reputation is found to fully mediate the relationship between auditor competence and audit fees, suggesting that auditor competence has economic implications only when it is recognized by the market and reflected in auditor reputation. This study supports Agency Theory and the Economics of Auditing Theory, which emphasize that the audit market relies on observable signals such as auditor reputation to assess audit quality and determine audit pricing. This study contributes to the literature by filling the research gap on the mechanism through which auditor competence is translated into audit fees, particularly in the context of emerging markets.
Co-Authors A.A. Ketut Agung Cahyawan W Ainiyah, Ghonimah Zumroatun Amelia, Shela Rizqi Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aning Fitriana Anjani, Lulu Alfiatun Arief Nurhandika Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Ayu Sitanini Ayu Sitanini Ayu Sitanini Ayu Sitanini Dinnas Purnomo Dyah Supriatin Efendi, Alfarisi Akbar Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Fitriyanti, Fitriyanti Alfianika Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Hana Afifah, Hana Hasibuan, Reza Rahmadi Hasirun Heni Purwantini Hima Barima Ika Maulita Ika Siti Fatimah Ika Siti Fatimah Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Kurniati, Rani alfianika Latifah, Tiya Margani Pinasti MELIA DWI RENOVRISKA Melia Dwi Renovriska Mundiyani Mundiyani Mustofa, Sidiq Ali Nasiroh, Siti Pangestika, Lia Widya Purwantini, Heni Puspitawati, Endah Rani Kurniati Redjo, Paulina Rosna Dewi Redjo, Paulina Rosna Dewi Renovriska, Melia Dwi Sari, Meliana Cintia Septi Purwaningsih, Septi Shella Rizqi Arfianti, Shella Rizqi Siti Maesaroh Siti Nasiroh Siti Nasiroh Solihah Sundari, Tri Supriatin, Dyah Tiya Latifah Tri Astuti Tyas, Karunia Zuraidaning Wardani, Nur Indah Widodo, Nur Aliya Wirawan, Nugroho Budi