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All Journal Jurnal Paradigma Ekonomika Jurnal Konseling dan Pendidikan Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JURNAL MANAJEMEN MOTIVASI Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia BERNAS: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Apssai Accounting Review (ApAR) Jurnal Pusat Inovasi Masyarakat JRABA Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Riset Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Moderation: Journal of Islamic Studies Review JIMEK Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan KREATIF: Jurnal Pengabdian Masyarakat Nusantara Aktsar: Jurnal Akuntansi Syariah Journal of Islamic Economics Business (JIsEb)
Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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PERBEDAAN PENERAPAN STANDAR ISLAMIC STOCK SCREENING DAN SOCIAL ENVIRONMENT INDEX TERHADAP KINERJA PORTOFOLIO SAHAM BEI Balgis, Putri Dona; Fitrijanti, Tettet; Sukmadilaga, Citra
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.092 KB) | DOI: 10.26418/apssai.v1i1.7

Abstract

This research examined differences of portfolio performance before adding indicator of social environment index from five standards (ISSI, FTSE, MSCI, DJIM and S&P) and differences of portfolio performance before and after adding indicator of social environment index.The result concludes portfolio performance using the Sharpe measure significantly different, while Treynor and Jensen Alpha did not show a significant difference of performance, there is also no significant difference of portfolio performance (Sharpe, Treynor and Jensen Alpha) before and after adding indicator social environment index. It shows that addition of indicator social environment index is not affected portfolio performance.
Kecurangan Laporan Keuangan Ahmad Basid; Karina Odia Julialevi; Rishi Septa Saputra; Nanik Rahayu; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6121

Abstract

Financial statements provide a comprehensive overview of an entity's performance over a specific period. The accurate and proper presentation of these statements, in accordance with established accounting standards, is crucial for enabling decision-makers to make informed and effective decisions. However, instances of fraud in financial reporting by top management and accountants continue to be observed. This webinar aims to shed light on common patterns of fraudulent financial statements within organizations, addressing perspectives from both academic and practitioner viewpoints. Strong corporate governance plays a vital role in establishing adequate control systems that help minimize the risk of fraudulent financial reporting. Additionally, segregating duties and authorities is essential in reducing the risk of financial misstatements. Fraud detection can be effectively conducted through financial ratio analysis, both vertical and horizontal, as well as forensic and digital data analysis techniques
The Role of ESG and Digitalization Driving Sustainable Agropreneurship in Emerging Market Aulia, Azwani; Sukmadilaga, Citra; Avianti, Ilya; Rosdini, Dini; Ghani, Erlane K.
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.673

Abstract

This study examines the determinants of Firm Valuein the global agricultural sector from 2017 to 2022 across 37 countries, focusing on the impact of Digital Adoption, Board Gender Diversity (BGD), Multiple Large Shareholders (MLS), and ESG performance. The research highlights the growing importance of sustainable practices and effective governance in agriculture, a sector that is increasingly influenced by market dynamics and environmental challenges. The study aims to understand how these factors contribute to FV, with a particular focus on the roles of governance and sustainability in enhancing corporate performance. The method employed is path analysis in AMOS, which allows for a thorough examination of the relationships among these variables. The results show that Digital Adoption significantly enhances FV by improving operational efficiency, facilitating sustainable practices, and aligning with market trends. Board Gender Diversity contributes to better decision-making and governance, thereby positively influencing FV. In contrast, the presence of MLS negatively affects FV due to governance inefficiencies associated with concentrated ownership. Moreover, strong ESG performance is found to enhance stakeholder relationships and mitigate risks, thereby boosting FV. The study also identifies a gap in the literature regarding the role of digital tools such as AI and blockchain in fostering digital adoption and sustainability. The novelty of this study lies in its cross-country analysis and its consideration of governance structures. The results underscore the significance of sustainable practices and governance in enhancing FV within the agricultural sector.
Membangun Integritas Ilmiah Melalui Webinar Fraud dalam Akademik dan Penelitian Julialevi, Karina Odia; Basid, Ahmad; Rahayu, Nanik; Saputra, Rishi; Zarkasyi, Moh.Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat: In-Progress
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i2.5141

Abstract

Pencegahan Fraud dalam lingkungan akademik dan penelitian membutuhkan tindakan yang serius dari setiap pihak yang bertanggung jawab. Oleh karena itu, pentingnya pengetahuan yang mendalam mengenai macam–macam bentuk Fraud dan penanganannya sangatlah tinggi. Pada pemaparan materi di webinar ini akan memeberikan edukasi yang nyata mengenai Fraud mulai dari pengertian hingga metode yang dapat digunakan untuk mencegah dan menanganinya. Pemaparan materi pertama menjelaskan mengenai Fraud dalam Akademik. Diawali dengan pengertian dan perbedaan Fraud dengan Misconduct, kemudian faktor-faktor yang memicu terjadinya fraud itu sendiri, serta berbagai teori Fraud yang menentukan dalam kondisi seperti apa Fraud dilakukan. Dilanjutkan dengan penjelasan bentuk-bentuk Fraud Akademik dan strategi yang memungkinkan untuk mencegahnya. Sedangkan pada pemaparan materi kedua dijelaskan tentang Fraud dalam Penelitian, dimulai dari pengertian Fraud dalam konteks penelitian, jenis dari Fraud Penelitian yang mungkin terjadi, hingga contoh kasus dan bukti langsung akan penelitian yang berbalut Fraud. Kemudian dipaparkan mengenai penyebab, dampak, dan upaya yang dapat diambil untuk mencegah Fraud terjadi kembali. 
Peran Kampung Batik Cibuluh dalam Penguatan Ekonomi Kreatif dan Pemberdayaan UMKM Lokal Bogor Phelia, Anisya; Sulistiono, Sulistiono; Yunita, Devianti; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.25041

Abstract

Kampung Batik Cibuluh di Kota Bogor, Jawa Barat, bukan hanya menjadi destinasi wisata budaya, tetapi juga pusat penggerak ekonomi kreatif berbasis UMKM. Keberadaannya berperan penting dalam meningkatkan kesejahteraan masyarakat melalui produksi batik khas, diversifikasi produk turunan, serta pembukaan lapangan kerja baru. Penelitian ini bertujuan menganalisis peran Kampung Batik Cibuluh dalam memperkuat ekonomi kreatif lokal, mengidentifikasi faktor pendukung dan penghambat pengembangan UMKM batik, serta merumuskan strategi keberlanjutan usaha. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus melalui wawancara mendalam dengan pengrajin batik, pengelola UMKM, dan perangkat desa, serta observasi lapangan. Analisis data dilakukan dengan pendekatan tematik dan matriks SWOT untuk mengeksplorasi faktor internal dan eksternal. Hasil penelitian menunjukkan bahwa kontribusi ekonomi kreatif Kampung Batik Cibuluh terlihat dari meningkatnya pendapatan masyarakat, penguatan peran perempuan dalam usaha kreatif, serta diversifikasi produk batik ke berbagai bentuk fashion dan kerajinan. Namun, terdapat tantangan berupa keterbatasan akses modal, kurangnya promosi digital, serta persaingan ketat dengan batik printing. Rekomendasi penelitian menekankan pentingnya strategi branding kolektif, penguatan kapasitas digital UMKM, serta kemitraan lintas sektor untuk menjamin keberlanjutan usaha batik lokal.
Usaha UMKM Sepatu: Perspektif Manajemen, Inovasi, dan Lingkungan di Kota Bogor Erdapuspita, Zsa Zsa Ilmanabilah; Jaya, Tresno Eka; Souw, Jerry; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.25092

Abstract

Industri kerajinan UMKM sepatu di Kota Bogor memainkan peranan penting dalam ekonomi lokal yang tidak hanya berkontribusi dalam penyerapan tenaga kerja, tetapi juga melestarikan keterampilan tradisional dalam membentuk identitas budaya. Meskipun demikian, subsektor ini mengalami berbagai tantangan seperti keterbatasan manajerial, kebutuhan untuk berinovasi dalam design, dan permasalahan lingkungan seperti limbah bahan baku. Artikel PkM ini berfokus pada tiga dimensi utama yaitu praktik manajemen usaha (governance dan kapasitas), inovasi (produk, proses, dan pemasaran digital), serta praktik lingkungan (pengelolaan limbah dan penggunaan bahan ramah lingkungan). UMKM sentra sepatu ini tetap bertahan sampai saat ini karena adanya jaringan sosial antar pengrajin dan loyalitas pelanggan lokal. Penelitian dilakukan melalui observasi lapangan dan wawancara mendalam dengan para palaku sentra sepatu Ciomas-Ciapus, di Kota Bogor. Data dianalisis secara tematik yang digunakan untuk mengidentifikasi praktik, tantangan, dan peluang penguatan keberlanjutan usaha para UMKM. Hasil penelitian ini menunjukkan bahwa keberlanjutan usaha sentra sepatu dipengaruhi oleh kombinasi antara kapasitas manajerial, kemampuan berinovasi, dan tingkat kesadaran terhadap praktik ramah lingkungan. Kontribusi utama PkM ini berupa pendampingan berbasis temuan lapangan, yang selanjutnya selanjutnya memeberikan kontribusi dalam peningkatan manajemen keuangan sederhana, pengembangan desain, serta penerapan ramah lingkungan. Hasil dari artikel ini diharapkan dapat menjadi acuan bagi peneliti, pembuat kebijakan, dan pelaku usaha dalam merancang program intervensi menuju keberlanjutan UMKM sentra sepatu.
Green Innovation: A Meta-Analytic Exploration of Green Supply Chain and Knowledge Sharing Dynamics Dhani Heryanto Soegieharto; Dini Rosdini; Citra Sukmadilaga
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.142-160

Abstract

This study investigates the relationship between Green Supply Chain Management (GSCM) and Green Innovation (GI) through a meta-analysis of 24 peer-reviewed studies, addressing gaps in the literature by exploring their interconnectedness across various sectors. The findings reveal a significant positive correlation between GSCM and GI, emphasizing their role in enhancing operational efficiency, environmental sustainability, and competitiveness. A key contribution of this study is the novel integration of learning contexts into the analysis, an area previously underexplored. Furthermore, the research aligns its findings with global sustainability frameworks, such as the Global Reporting Initiative (GRI) and Dow Jones Sustainability Index (DJSI), highlighting the practical implications for environmental reporting, cost management, and risk mitigation. This study advances academic understanding and provides actionable insights for practitioners and policymakers, underscoring the transformative potential of GSCM and GI in driving sustainable innovation and achieving financial and environmental goals.
Beyond technical skill: the impact of the big five personality traits on auditor performance in a supreme audit institution Ilhamsyah Al Rasyid; Poppy Sofia Koeswayo; Citra Sukmadilaga
Jurnal Konseling dan Pendidikan Vol. 14 No. 1 (2026): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1199300

Abstract

This study examines the extent to which the Big Five personality traits influence auditor performance in the public sector, focusing on auditors of the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of West Java Province. A quantitative survey design was employed, involving 47 auditors selected through a census approach. Personality traits were measured using the IPIP-BFM-25 instrument, while auditor performance was assessed across five dimensions: audit quality, timeliness, professionalism, competence, and effectiveness of audit follow-up. Data were analyzed using descriptive statistics and multiple regression analysis to determine both partial and simultaneous effects. The results demonstrate that Conscientiousness (β = 0.653, p < 0.05), Extraversion (β = 0.987, p < 0.01), Agreeableness (β = 0.989, p < 0.01), and Openness to Experience have significant positive effects on auditor performance. In contrast, Neuroticism shows a significant negative effect (β = −1.359, p < 0.001). Simultaneously, the Big Five personality traits explain 67.8% of the variance in auditor performance, indicating a strong explanatory power of personality factors in predicting performance outcomes. These findings suggest that public sector audit institutions should integrate personality-based considerations into auditor recruitment, placement, and capacity development to improve audit effectiveness and accountability. This study adds empirical value by quantitatively linking personality psychology with public sector audit performance within the context of Indonesia’s supreme audit institution.
How Do Organizational Visibility, Regulation, And Energy Use Shape The Future Of Green Finance? A Systematic Review Erdapuspita, Zsa Zsa Ilmanabilah; Sukmadilaga, Citra; Tanzil, Nanny Dewi
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8019

Abstract

The aim of this study is to review publications on green finance between 2020 and 2025 using a systematic literature review (SLRs). Using the PRISMA protocol, 66 relevant articles were sourced from the Scopus database, identified through keywords including "green finance", "organizational visibility", "regulation", "policy", and "energy use". A network analysis using VOSviewer was conducted to visualize keyword co-occurrences and citation trends, revealing visibility, regulation, and energy consumption as dominant and interconnected themes. The study highlights that organizational visibility, strengthened by public disclosure and stakeholder pressure, significantly influences firms' engagement in green financial practices. Regulatory frameworks are found to be essential in shaping green investment behavior, particularly through incentives, reporting mandates, and policy enforcement. Meanwhile, energy use especially in high-emission sectors is identified both as a key driver and a target of green finance strategies. The analysis also identifies challenges such as inconsistent regulatory standards, limited data integration, and technological readiness, which hinder the scalability of green finance. The study underscores the importance of harmonized policies, improved transparency, and the integration of digital tools to support effective green capital flows. This research affirms the critical role of visibility, regulation, and energy transition in advancing green finance and provides a comprehensive foundation for future studies aiming to enhance the impact of sustainable financial ecosystems globally.
Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Puspitasari, Farah Dwi; Sukmadilaga, Citra; Yuliafitri, Indri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Akhmad Fajar Anak Agung Istri Sri Wiadnyani Anita Dwi Utami Anita Dwi Utami Ardian Ardian Aulia, Azwani Avianti, Ilya Azkia, Syarifah Nailul Balgis, Putri Dona Billy Vidhya Rumbobiar Cahya Irawady Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian Desy Astrid Anindya devi, Meita candra Devianti Yunita Harahap Dewi Febriani Dewi, Divina Mahardika Dhani Heryanto Soegieharto Dillak, Vaya Juliana Dini Lestari Dini Rosdini Divina Mahardika Dewi Dri Asmawanti-S Elly Suryani Erdapuspita, Zsa Zsa Ilmanabilah Fajar, Akhmad Farah Dwi Puspitasari Farhatun Nisa Fazriah, Siti Featy Octaviany Galih Putra Prawiranegara Ghani, Erlane K. Hamdi A Pertama Hani Meilita Purnama Subardi Hani Meilita Purnama Subardi Hani Sri Mulyani Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hilda Annisawanti Hiyanti, Hida Holyness Nurdin Singadimedja Husain Kamal Ida Farida Iis Solihat Ilhamsyah Al Rasyid Indri Yuliafitri Indria Fitri Afiyana Jauhari, Rifqie Julialevi, Karina Odia Karina Odia Julialevi Kusumaningrum, Nelsy Leny Suzan Leopold Melkiano Triangga Dawu Lidya Agustina Lina Yulianti Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mochammad Wahyudin Zarkasyi Mochammad Wahyudin Zarkasyi Muhammad Alam Mauludina mutmainah Nanik Rahayu Nanik Rahayu Nanny Dewi Tanzil Nelsy Kusumaningrum Ngirfan, Achmad Ni Putu Desinthya Azhari PALUPI, AGUSTIN PARDEDE, Mazmur Pera Yulianingsih Petrolis Nusa Perdana, Petrolis Nusa Phelia, Anisya Pinondang, Victor Poppy Sofia Koeswoyo Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Rahmat Saleh Rishi Septa Saputra Rista Bintara Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Souw, Jerry Sri Mulyani Srihadi Srihadi Srihadi Winarningsih Srihadi Winarningsih Srihadi Winarningsih Sudrajat sudrajat Sulhani, Sulhani Sulistiono Tettet Fitijanti Tettet Fitrijanti Tiara Gadis Riyanti Tiara Gadis Riyanti Tresno Eka Jaya, Tresno Eka Tri Utami Lestari uswatun khasanah Vitra Yozi Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Winwin Yadiati Yulinda Putri Prativi Yuniati Yuniati Yunita, Devianti Yuszak M. Yahya Zahra Nur Azizah Kamilah Zakarsi, Wahyudin