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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen DiE: Jurnal Ilmu Ekonomi dan Manajemen Journal of Development Research JEM17: Jurnal Ekonomi Manajemen JURNAL PENDIDIKAN TAMBUSAI Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JURNAL MANAJEMEN BISNIS Kajian Manajemen dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat ABDI MASSA: Jurnal Pengabdian Nasional Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Social Research KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi SWARNA Profit: Jurnal Manajemen, Bisnis dan Akuntansi International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business Jurnal Publikasi Ilmu Manajemen Indonesian Journal Economic Review (IJER) Jurnal Multidisiplin Sahombu Riset Ilmu Manajemen Bisnis dan Akuntansi Pancasila International Journal of Applied Social Science Neraca Manajemen, Akuntansi, dan Ekonomi SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Epaper Bisnis: International Journal Entrepreneurship and Management Harmony Management: International Journal of Management Science and Business Jurnal Manajemen Maranatha Civic-Culture: Jurnal Ilmu Pendidikan PKn dan Sosial Budaya Journal of Multidisciplinary Sustainability Asean
Amiartuti Kusmaningtyas
Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Green HRM Practices To Enhance Environmental Performance Through Green Innovation In The Regional Secretariat Employees of Pasuruan City Government Adam Maulana; Amiartuti Kusmaningtyas; Siti Mujanah
Journal of Social Research Vol. 4 No. 3 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i3.2455

Abstract

The research problem focuses on the gap between the formulated Green policies and their uneven implementation Practices in the Regional Secretariat of Pasuruan City Government. This includes the lack of optimization in the application of Green Human Resource Management (GHRM) and Green Innovation, which affects the effectiveness of improving environmental performance in a sustainable manner in the organization. The research method used in this research is explanatory research with a quantitative approach, the number of samples used is 150 respondents, the data collection technique used only uses a survey with an instrument through a questionnaire. The analysis technique used is descriptive analysis, and SEM-PLS analysis with mediation effects. The testing tool used is the Smart-PLS version 3.3 application. The results of this study indicate that the overall significance value in this study shows less than 0.05. This means that partially there is an influence of Green Human Resource Management (GHRM) Practises (X), and Green Innovation (Z). on Environmental Performance (Y), and based on the mediation analysis shows that Green Human Resource Management (GHRM) Practises through Green Innovation has a significant effect on Environmental Performance in Pasuruan City Government Regional Secretariat Employees. For future research, it is recommended to refine the measurement of GHRM with more specific indicators, expand the scope of research to various sectors, and conduct longitudinal studies to observe long-term impacts. Additionally, strengthening collaborations with academic institutions to integrate the latest innovations and methodologies in research is encouraged
DARK PATTERN DALAM APLIKASI DIGITAL FINANCE: PENGARUH DESAIN ANTARMUKA TERHADAP KEPUTUSAN KONSUMEN MENGAMBIL KREDIT DIGITAL Sadiqin, Amin; Yovita R Pandin, Maria; Kusmaningtyas, Amiartuti
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.4991

Abstract

The development of digital finance has accelerated public access to digital credit through fintech lending, Paylater, and app-based financing products. However, this ease of access is not always followed by fully autonomous, rational, and informed consumer decisions. This study examines the phenomenon of dark patterns in digital finance applications, namely interface designs that subtly or explicitly direct, pressure, confuse, or manipulate users into making credit decisions that they might not have made if information, time, and alternatives were presented in a balanced manner. Using a qualitative approach based on literature studies and conceptual analysis, this study integrates literature on human-computer interaction, behavioral economics, consumer protection in financial services, and digital finance regulations in Indonesia. The analysis results show that dark patterns influence consumer decisions through four main mechanisms: asymmetry in information visibility, exploitation of cognitive biases, increased friction to refuse or cancel, and data-driven persuasive personalization. In the context of digital credit, these mechanisms can transform credit from a reflective financial decision into an impulsive transactional act. This research offers the concept of the dark credit interface as a novelty, namely a framework for understanding how interface design can weaken consumer protection, increase the risk of over-indebtedness, and challenge conventional oversight models that focus too much on the content of the contract, rather than on the architecture of digital choices before the contract occurs.
The Role of Internal Control in Fraud Prevention: A Systematic Review of Global Evidence (2021-2025) Tussi Sulistyowati; Pardomuan Pardosi; Khairil Anwar; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i5.2269

Abstract

Background. This study employs a qualitative descriptive approach through a systematic review of Scopus-indexed journal articles on fraud prevention published between 2021 and 2025. An initial search using targeted keywords yielded 4,283 articles, which were refined through specific filters, resulting in 24 articles for full-text analysis. Purpose. The findings confirm that well-designed internal controls enhance governance, reduce fraud risks, and improve organizational performance across diverse contexts such as China, France, Jordan, and Egypt. Method. The effectiveness of internal controls is shaped by institutional ownership, audit quality, digital transformation, and IT integration. Anti-fraud strategies are closely tied to transparency, monitoring, and risk management, while institutional factors like mandatory audits and ownership reforms strengthen control systems. Results. These insights suggest that managers should invest in robust, technology-supported internal controls tailored to their institutional context.   Conclusion. Future research should examine the evolving impact of digitalization and governance changes on internal control effectiveness, particularly in emerging markets and high-risk sectors.
Crypto Asset Audits in the Era of Decentralized Finance (DeFi): A Global Systematic Review Pardomuan Pardosi; Tussi Sulistyowati; Khairil Anwar; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2270

Abstract

Background. This research explores global studies on crypto asset audits in Decentralized Finance (DeFi) from 2021 to 2025 through a systematic literature review (SLR) approach, highlighting technological advancements like machine learning and hybrid analytics that enhance audit accuracy, fraud detection, and scalability. Purpose. Auditing practices have expanded to include smart contracts, compliance, security, and environmental audits. However, challenges persist, such as the lack of global regulatory standards, decentralized control, security risks, and instability within DeFi protocols. Method. Despite advancements, effective audits in DeFi require aligning technological innovation with adaptable regulatory frameworks to ensure sustainability and trust. Results. Managerially, DeFi platforms should integrate emerging technologies into auditing practices and collaborate with regulators to address compliance gaps, particularly in anti-money laundering (AML) and transparency.   Conclusion. Future research should focus on developing global DeFi regulations, exploring decentralized auditing methods, and investigating the impact of new financial systems like the metaverse on auditing practices.
DEVELOPING AN ADAPTIVE DIGITAL FINANCE CAPABILITY FRAMEWORK FOR THE ARTIFICIAL INTELLIGENCE ERA: A NARRATIVE LITERATURE REVIEW AND THEORETICAL SYNTHESIS Berlianna Dewi Setiawan; Maria Yovita R.Pandin; Amiartuti Kusmaningtyas
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4061

Abstract

The rapid advancement of Artificial Intelligence (AI) has accelerated the transformation of digital finance, requiring organizations to develop adaptive capabilities that extend beyond technology adoption. However, existing studies provide fragmented theoretical explanations by examining dimensions in isolation. This study aims to develop an Adaptive Digital Finance Capability Framework through a Narrative Literature Review (NLR) and Theoretical Synthesis. *To systematically filter secondary data from peer-reviewed literature indexed in Scopus, Web of Science, IEEE Xplore, and ScienceDirect (2020–2025), a transparent literature selection process was implemented using modified PRISMA guidelines.* The selected papers were evaluated using thematic content analysis and coding techniques. The results reveal that adaptive digital finance capability is structurally formed by six strategic dimensions: AI Readiness, Digital Financial Literacy, Digital Trust, Digital Governance, Financial Resilience, and Dynamic Capability. By shifting the analytical lens from technology adoption toward higher-order adaptive organizational capability, this study provides an integrated conceptual framework. This framework offers practical guidance for organizations and policymakers navigating AI-driven financial disruption to achieve a sustainable competitive advantage.  
Co-Authors Aby, Maulana Setya Adam Maulana Agtovia Frimayasa, Agtovia Akhmad Fatikhul Azzam Albi Alricsyah Ali, Ahmad Fauzan Amin Sadiqin Andi Ernanti Wahyuni Oktaviana Araujo, Delia Iria Magno de Berlianna Dewi Setiawan Boquifai, Petronela Maria Merces da Costa Candra, Virlia Alvionita da Costa, Francisco Da Costa, Juvenal da Silva, Jose Dimas Faisal Lazim Elis Anita Farida Endah Budiarti Fausta Ari Barata Gusti Meinar Girda Ariani Haidar, Mohammad Ali Handayani, Trisna Duwi Hasanuddin Lauda Hendro Tjahjono Hendro Tjahjono I A Brahmasari I Dewa Ketut Raka Ardiana Ida Bagus Cempena Imam Soetopo Juni Iswanto KARIMAH, NURUL Karsudjono, Anthonius Khairil Anwar Kristiawati, Indriana Laisoka, Duvan Samudra Magalhaes, Cancio Andhika Irawan Maia, Fonseca De Jesus Maria Yovita R Pandin Maria Yovita R Pandin Maria Yovita R.Pandin Melania Melania Muhammad Ainul Shabana Muhammad Rodhiyallah Murgianto Murgianto Naufal, Azel Ningtyas, Dian Pandin, Maria Yovia R Pandin, Maria Yovita R Pandin, Maria Yovita R. Pardomuan Pardosi Pitra Bhagas Kara Putu Suardana, I Gede Riyadi Nugroho Rodhiyallah, Muhammad Saifudin indra Purwanto Sendy Puspitasari Septiani, Mely Siti Mujanah Siti Nur Azizah Sjamsul Arief, Sjamsul Slamet Riyadi Sulistyowati, Tussi Sumiati Sumiati Syahrani Syahrani Tri Andjarwati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Ximenes, Elias Yovita R Pandin, Maria Yunta Nur Fauzi Yustika Puspita Wardhani Zamzami Sabiq