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The Impact of Covid-19 on MSMEs and the Tourism Sector in Indonesia Ambarwati, Annisa Dewi; Sudiantini, Dian
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 3 (2023): July - September, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.3.5968

Abstract

indonesia is being shocked by the outbreak of the corona virus outbreak that started in China. As a result of this virus, many people in Indonesia and several other countries have died. The increase in positive cases that occur from day to day has caused a lot of losses in various sectors in Indonesia, especially the trade and tourism sectors. Indonesia as a country dominated by micro, small and medium enterprises (MSMEs) and the tourism sector, needs special attention to this sector because the contribution of MSMEs and the tourism sector to the national economy is quite important. The purpose of this study is to identify and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia. In writing using library research, namely in the process of collecting data, there is no need to go directly to the field, but take sources from various references to support this research. The method used is a qualitative method. The results of this journal research are to see and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia and what are the solutions or steps in helping to recover in the Covid-19 pandemic situation.
Peran Rumah Transisi UBJ dalam Meningkatkan Daya Saing UMKM Sukabumi Thamrin, Djuni; Sudiantini, Dian; Holil, Kudsi
Journal of Economics and Economic Education Vol. 1 No. 2 (2024): Journal of Economic and Economic Education
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jeee.v1i2.1083

Abstract

Rumah Transisi UBJ (Universitas Bhayangkara Jakarta Raya) memiliki peran strategis dalam meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Sukabumi. Melalui program-program pengembangan yang terintegrasi, Rumah Transisi UBJ menyediakan pelatihan, pendampingan, dan akses ke sumber daya yang diperlukan bagi pelaku UMKM untuk beradaptasi dengan tantangan pasar yang semakin kompetitif. Inisiatif ini mencakup peningkatan keterampilan manajerial, pemasaran digital, dan inovasi produk, yang semuanya bertujuan untuk memperkuat posisi UMKM di pasar lokal dan regional. Penelitian ini mengeksplorasi dampak dari berbagai program yang diimplementasikan oleh Rumah Transisi UBJ terhadap pertumbuhan dan keberlanjutan UMKM di Sukabumi. Hasil penelitian menunjukkan bahwa intervensi yang dilakukan tidak hanya meningkatkan kapasitas dan keterampilan pelaku UMKM, tetapi juga memperluas jaringan bisnis dan menciptakan peluang baru, sehingga berkontribusi pada pengembangan ekonomi lokal yang lebih inklusif dan berkelanjutan.
Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2535

Abstract

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.
Analisis kondisi pengolaham sampah laut dan peran pemangku kepentingan di kota manado Rendel , Debby Ch; Sudiantini, Dian
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1809

Abstract

Studi ini bertujuan untuk menganalisis kondisi pengelolaan sampah laut di Kota Manado dan mengevaluasi peran berbagai pemangku kepentingan. Penelitian ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui wawancara mendalam dengan perwakilan pemerintah, masyarakat, dan LSM, observasi lapangan, dan tinjauan pustaka. Temuan umum menunjukkan bahwa kondisi pengelolaan sampah laut masih sub-optimal, ditandai dengan dominasi sampah plastik dari sumber daratan, infrastruktur pengelolaan sampah yang terbatas, dan sistem daur ulang yang belum berkembang. Peran para pemangku kepentingan, termasuk pemerintah, masyarakat, LSM, dan sektor swasta, aktif tetapi masih terfragmentasi, kurang terkoordinasi, dan tidak terintegrasi ke dalam strategi sistematis yang komprehensif. Disimpulkan bahwa Kota Manado memerlukan pendekatan kolaboratif dan terpadu yang melibatkan penegakan peraturan, peningkatan infrastruktur, edukasi publik yang berkelanjutan, dan tanggung jawab produsen yang lebih besar untuk mengatasi masalah sampah lautnya secara efektif.
Teachers’ Roles in AI-Integrated Gamified Learning Environments to Enhance Creativity and Students’ Critical Thinking Hendarman, Hendarman; Sudiantini, Dian; Mayadi, Mayadi; Mirnawati, Mira; Desianti, Lisa Chandrasari
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 17 No. 2 (2025): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v17i2.8107

Abstract

This study examines the role of teachers in designing and implementing AI-integrated gamified learning environments to enhance teacher creativity and students’ critical thinking skills at the senior high school level. Grounded in the demands of 21st-century education, this research responds to persistent challenges in classroom practice, including low student motivation, limited literacy skills, and passive learning engagement. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 teachers, supported by analysis of student learning instruments. Thematic analysis was used to identify patterns related to teachers’ pedagogical creativity, instructional decision-making, and classroom interactions. The findings suggest that teachers play a crucial role in transforming gamification from a technical tool into a meaningful pedagogical strategy by creatively integrating AI-supported features, such as personalized feedback, adaptive learning pathways, and smart tutoring assistance. Teachers reported that this approach increased students’ learning motivation, engagement, and ability to critically analyze and understand concepts. However, the study also reveals challenges faced by teachers, including variations in student readiness, low literacy levels, and students’ overreliance on technological support without deep reflection. The study concludes that the effectiveness of gamified learning environments depends largely on teachers’ creative and reflective pedagogical practices, particularly when supported by AI-driven personalization. These findings underscore the strategic role of teachers as key agents of innovation and contribute to the development of teacher-centered, technology-enhanced learning models that aim to strengthen creativity and critical thinking skills in Indonesian secondary education.
Empowerment of Coastal Communities through the Development of a Sustainable Sea Fish Processing System in the Bohowo Environment, Tongkaina Village, Bunaken District, Manado City, North Sulawesi Province Massenga, Talitha Wenifrida; Sudiantini, Dian
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.1899

Abstract

This community empowerment program aims to enhance the economic independence and welfare of the coastal community in the Bohowo area, Tongkaina Village, by developing a sustainable and hygienic sea fish processing system. The main issues identified include the low quality of processed fish products due to the use of traditional methods, limited market access, and the lack of knowledge and technology for hygienic and value-added processing. The program employs a participatory approach through training, mentoring, and the implementation of appropriate technology in fish processing. Activities include training in good handling and processing practices (GHP), the introduction of simple processing technologies (such as smoking and drying with improved equipment), product diversification, and business management. The results of the program show a significant increase in the quality and shelf life of processed fish products, the creation of new product variants with higher economic value, and the establishment of a local business group that manages production and marketing collectively. Furthermore, this program strengthens social capital and environmental awareness within the community through the application of environmentally friendly processing principles and sustainable resource management. This initiative serves as a model for sustainable and empowering community-based economic development in other coastal areas.
Co-Authors Adelia, Liza Affiyah, Nabella Nur Aisyah Anggraini, Yusrita Aldianto, Muhammad Alexander, Yanuar Amalia, Siti Nur Ambarwati, Annisa Dewi Andrian Ardyansyah, Luthfi Nur Asyifa, Eteh Resa B Tarigan , Rio Agres Bagasasi, Faizal BR Kembaren, Lusitania Bungaran Saing, Bungaran Candra, Juli Danu, Julian Dian Kusuma Wardhani Dwi Saiful Qhozi, M Efendy, Bayu Enuddhia, Bima Ericson, Jose Fadhilah, Ernita Shafa Nur Fahrani, Haifa Faradilla, Winda Zylvi Fauzia, Nurul Fauziyah Mukti, Naely Febianti, Vira Firmansyah, Tegar Fitriyah, Khansa Aufa Fitriyah, Nadilla Fizikri, Bukhori Al Hafiz, Adhelia Yamilla Hanifah, Rizka Nurul Hapzi Ali Hazarika, Anurag Hendarman Hendarman, Hendarman Hendy Tannady Holil, Kudsi Isnaini , Nurul Jacynda, Alyaa Jessica, Thentyana Kresnadi, Muhammad Faisal Krisni , Askha Annisa Leni Rohida Lisa Chandrasari Desianti Maharani, Puspita Ayu Maharani, Suci Manrejo, Sumarno Maulydiawati, Maulydiawati Maya, Siti Mayadi, Mayadi Meutia, Kardinah Indrianna Mira Mirnawati MJ Renwarin, Joseph Mubina, Muhammad Fathan Narpati, Bintang Nazira, Nawfa Ayu Ningsih, Nova Astia Noprido , Noprido Nugroho, Galih Nurcahyani, Devi Nurhasanah, Shandra Dewi Nurlindah, Nurlindah Nurul Fatihah, Roisah Nur’aeni, Sabrina Okta Saputra, Andika Ottay, Merry Louis Permatasari, Selvia Annisa Piliyanto, Elsa Anggraeni Praditya Ardhana, Rafli Prastiwi, Lusiana Pratiwi, Rahmaliya Priatna , Wowon PUJI LESTARI Putri Setiawan, Salsabila Putri Yuki Anendra, Angel Putri, Cinka Amalia Putri, Dhea Silvia Qiptiah, Devi Mariatul Ramadhania, Rismawati Ramiaji, Jiwo Rendel , Debby Ch Rhamdani, Ari Ria, Amanda Rizky, Putri Puspita Rony, Zahara Tussoleha Rossa, Elia Salsabila, Dewina Samsul Bachri, Samsul Santika, Elsa Sari, Rini Nurmila Sari, Rycha Kuwara Satria, Rico Sefita, Ananda Semesta Joned , Jiwa Banyu Setyakinasti, Sabrina Simamora, Dewi Anita Siti Habibah Sityowati, Adinda Supardi Supardi Supriyanto Supriyanto Syafei, Alfin Syahira, Naura Talitha Wenifrida Massenga Taufan, Moehammad Thamrin, Djuni Theresia Theresia Tobing, Frendi Tus, Rif’a Umar, Muallief Wibowo, Naura Shadiqah Wijayanti, Maylinda Willson, Michael Aris Xaverius Jordi Hanzdima, Fransiskus Yuliani, Zulfah Yunita, Evi