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All Journal Jurnal Siasat Bisnis Jurnal Administrasi Bisnis Jurnal Ilmu Manajemen (JIMMU) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship e-Jurnal Apresiasi Ekonomi International Journal of Entrepreneur and Business Administration KOPEMAS Journal of International Accounting, Taxation and Information Systems
Karina Utami Anastuti
Department Of Business Administration , Faculty Of Science And Administration, Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peningkatan potensi desa guna mengatasi limbah pertanian Anastuti, Karina Utami; Sadewo, Herman Trisnaldi; Cahyani, Amelia Dwi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 3 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i3.20647

Abstract

Pelaksanaan kegiatan ini bertujuan untuk mengetahui potensi desa madiredo dari kegiatan branding dan pemasaran, edukasi bahayanya pernikahan di usia dini dalam perspektif kesehatan, pemanfaatan limbah botol aqua dan sampah plastik menjadi ecobrick. Pendekatan kualitatif dengan teknik observasi dan wawancara digunakan dalam menyusun hasil pengabdian ini. Setelah kegiatan analisis dengan metode penelitian yang digunakan terdapat beberapa permasalahan dalam hasil panen yang melimpah, maraknya usia pernikahan dini, daya tampung Tempat Pengelolaan Sampah Terpadu (TPST) 3R desa madiredo yang maksimum. Hasil kegiatan ini menunjukan adanya peningkatan pengetahuan masyarakat terkait hasil panen yang melimpah diolah menjadi nugget sayur yang siap jual dengan memberikan nilai tambah lebih besar, memberikan edukasi kepada ibu-ibu untuk mencegah anak menikah usia dini guna meminimalisir resiko stunting, menunjang masyarakat untuk memanfaatkan limbah botol aqua dan sampah plastik menjadi sesuatu yang berguna seperti ecobrick.
The role of corporate governance in moderating the influence of financial distress on earnings management Widayawati, Eny; Saroh, Siti; Trianti, Khoiriyah; Anastuti, Karina Utami
Jurnal Siasat Bisnis VOL 29, NO 2 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss2.art8

Abstract

Purpose – This research is to analyze the influence of financial distress on earnings management and analyze the role of Good Corporate Governance as proxied by independent commissioners in moderating the influence of financial distress on earnings management in banking companies on the Indonesia Stock Exchange for the 2018-2024 period.Design/methodology/approach – The sample in this study was determined using purposive sampling. The sample size is 150 company annual reports. Data collection uses documentation. Data analysis uses multiple regression and moderated regression analysis (MRA).Findings – Financial distress is proven to influence earnings manage¬ment. This means that when a company faces financial difficulties, management will usually carry out earnings management to cover up the financial difficulties faced so it looks good in the eyes of stakeholders. With the implementation of independent commissioners as supervisors and givers of advice who come from outside the company, it will weaken the relationship between financial distress and earnings management. This means that earnings management will go down along with the imple¬mentation of good corporate governance as proxied by independ¬ent commissioners.Research limitations/implications – The contribution presented to the independent variable on the profit-related variable is in a small group, so that there are suggestions for further studies to add related variables to this external study area and apply other sectors for future studies.Practical implications – This research provides practical benefits to banking company management to avoid earnings management practices by implementing independent commissioners.Originality/value – Previous research linking the influence of financial distress on earnings management with independent commissioner moderation has not been widely conducted and the results are still varied.
Analysis of the Effectiveness of the Cash Receipts Accounting System for Accounts Receivable (Case Study of PT. X) Marwah, Mujahidah; Kurniati, Rini Rahayu; Anastuti, Karina Utami
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.70

Abstract

This research is descriptive qualitative, with the author's objective is to evaluate the efficiency of PT X's cash receipt accounting system in the cash receipt accounting system. Data collection methods include documentation, interviews, and observation. The Miles and Huberman model is used for technical analysis, and the triangulation method is used to ensure data validity. The results showed that the implementation of the accounting system function for cash receipts on receivables at PT Permata Delta Agung has implemented the accounting system function for cash receipts on receivables. However, the application has not been maximized because there are still accounting system functions that have not been carried out. The application of compliance with regulations at PT. X shows that there are still many pharmacies that do not comply with several policies that have been implemented by the company. for financial statement records in its implementation, PT. X has not yet made a general journal used. The procedure for receiving cash on accounts receivable, PT. X found that there was no application of the journal section function in preparing financial reports. This makes the cash receipt accounting system activities cannot be said to be running optimally. the internal control system implemented by PT. X is not optimal because the accounting function has not been implemented, there are no inspections carried out by internal control, there is no training to support employee development.
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang) Muthofi’in, Syifa Haniatul; Anastuti, Karina Utami
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.127

Abstract

This research aimed to examine the impact of e-service quality, e-word of mouth, and customer experience on purchase decisions. The study employed quantitative methodology with purposive sampling techniques. The sample consisted of 100 consumers who utilize the SOCO by Sociolla application in Malang. Findings reveal that E-Service Quality (X1) and Customer Experience (X3) variables individually demonstrate significant effects on Purchase Decisions (Y), whereas E-Word of Mouth shows no significant partial influence on Purchase Decisions (Y). The F test results indicate Fvalue exceeds Ftable (65.906 > 3.09) with significance below 0.05 (0.00 < 0.05). The coefficient of determination demonstrates that E-Service Quality, E-Word of Mouth, and Customer Experience variables collectively affect the Purchase Decision variable by 67.3%, with the remaining 32.7% attributed to other factors not examined in this research.
THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION ON DIGITAL MARKETING AND SUSTAINABLE COMPETITIVE ADVANTAGE Karina Utami Anastuti; Khoiriyah Trianti
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.830

Abstract

This research aims to determine the influence of entrepreneurial orientation on digital marketing and sustainable competitive advantage. The sample used in this research was 314 restaurants in Malang City with a stratified random sampling technique and the method used was proportionate random sampling. This research uses path analysis with smartPLS to find out how much influence entrepreneurial orientation with six indicators (innovativeness, risk-attitude, proactiveness, autonomy, aggressiveness, competitiveness) has on digital marketing as measured by 4C (co-creation, currency, communal activation, conversation) and sustainable competitive advantage as measured by indicators (scarce corporate value, imitability, durability, transferability). In this research, entrepreneurial orientation can encourage an increase in sustainable competitive advantage in a number of restaurants in Malang City. Entrepreneurial orientation can encourage increased digital marketing for restaurant businesses in Malang City. Entrepreneurial orientation is a creative and innovative ability that is used as the basis and resource for seeking opportunities for success. Furthermore, entrepreneurship not only requires knowledge but also skills. Entrepreneurial competence is needed in implementing marketing strategies in order to obtain a solid competitive advantage through the value of responsiveness to customer needsKeywords: Entrepreneurship Orientation, Digital Marketing, Sustainable Competitive Advantage
Co-Authors Abdul Qodir Jailani Alfarobi Anisa Valentina Cahyani, Amelia Dwi Febriana Nur Khamidah Firhaq Finanda LN Hardati, Ratna Nikin Kharisma A frilia Khoiriyah Trianti Marwah, Mujahidah Moch Bagus Putra Winata Muhammad Atho' Syamsi Dluha Muthofi’in, Syifa Haniatul Nurhafifi Rini Rahayu Kurniati Rio Era Deka Sadewo, Herman Trisnaldi Septia Nawang Sari Shifani Orchida Rahman Shofiyana Eli Irmawati Siti Saroh Widayawati, Eny