Article Per Year (5 Year)
p-Index From 2021 - 2026
7.216
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Akuntansi dan Pajak QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Enterprise and Development (JED) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Safari : Jurnal Pengabdian Masyarakat Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Riset Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Ani Kusbandiyah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
Can Citizen Projects Make Pancasila Education Measurable? Evidence Map Based on Pancasila Student Profile Stages Eko Priyanto; Nadarajan Thambu; Ani Kusbandiyah
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 18 No. 1 (2026)
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.v18i1.8873

Abstract

This study investigates how the Project Citizen model strengthens the Pancasila Student Profile (PPP) in Pancasila Education at MTs Muhammadiyah Purwokerto, Indonesia. A qualitative case study was conducted involving a Pancasila Education teacher and MTs students engaged in a full Project Citizen cycle. Data were collected from participatory classroom observations across the stages of Project Citizen, in-depth semi-structured interviews with the teacher and selected students, and document analysis of student project artifacts (e.g., issue analyses, evidence summaries, policy drafts, presentation materials, and reflective notes). Data were analyzed through iterative thematic coding aligned with the six PPP dimensions and emergent codes, strengthened by cross-source triangulation and an explicit evidence-density rubric. PPP development was stage-specific: critical reasoning intensified during problem identification and inquiry; collaboration and creativity peaked during deliberation and policy proposal design; global diversity became salient during public presentation; and moral integrity consolidated through reflection and evaluation. Co-occurrence analysis further indicated strong linkages among critical reasoning, collaboration, and moral integrity, suggesting PPP operates as an interconnected competency configuration rather than isolated outcomes. Project Citizen operationalizes PPP through evidence-informed civic inquiry, deliberative collaboration, and structured ethical reflection within Pancasila Education.
Enhancing Innovation through Absorptive Capacity: The Moderating Role of Intellectual Capital Andriani, Maya; Pratama, Bima Cinintya; Kusbandiyah, Ani; Wibowo, Hardiyanto
Journal of Enterprise and Development (JED) Vol. 7 No. 3 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i3.14157

Abstract

Purpose: This study aims to investigate the impact of absorptive capacity on innovation within non-cyclical manufacturing companies in Indonesia and to examine the moderating role of intellectual capital.Method: The study employed a quantitative descriptive methodology, analyzing 176 data points derived from the annual financial statements of 38 non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected through purposive sampling based on specific criteria pertinent to the research objectives. Regression analysis was conducted using Stata, applying main and moderation models under fixed effects (as determined by the Hausman test), while passing diagnostic tests for heteroscedasticity and serial correlation to ensure validity and reliability.Result: The findings indicate that absorptive capacity significantly enhances innovation. Human capital and structural capital exert a positive and significant influence on innovation, whereas physical capital does not demonstrate a statistically significant direct effect. Nevertheless, the interaction of absorptive capacity with both structural capital and physical capital significantly bolsters innovation. Conversely, the interaction between absorptive capacity and human capital presents a negative moderating effect.Practical Implications for Economic Growth and Development: This study confirms that enhancing absorptive capacity, supported by intellectual capital, can improve innovation in non-cyclical manufacturing companies, ultimately strengthening industrial productivity and contributing to national economic growth.Originality/Value: This study provides an original contribution by empirically examining the moderating role of intellectual capital in the relationship between absorptive capacity and innovation, framed within the Resource-Based View theory.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
This Analisis Faktor-faktor yang Mempengaruhi Keputusan Pembelian iPhone: Kualitas Produk, Harga, Promosi, Citra Merek, dan Gaya Hidup, Cilacap, Purbalingga, Banyumas, iPhone Subagyo, Dimas Apryansyah; Rachmawati, Erny; Kusbandiyah, Ani; Fakhruddin, Iwan
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8650

Abstract

This study analyzes the influence of product quality, price, promotion, lifestyle, and brand image on consumers’ purchasing decisions for iPhones in the Calingmas region (Cilacap, Purbalingga, and Banyumas). A quantitative survey was conducted with 130 iPhone users selected through accidental and snowball sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression in SPSS 27. The findings reveal that product quality, price, and brand image significantly affect purchasing decisions, whereas promotion and lifestyle do not. These results highlight the dominant role of functional value and brand strength in shaping consumer decisions.
Co-Authors Alifatul Akmal Al Hasyim Amany, Ashilla Nadiya Amir Amir Amir Andhita Saharani Azahra Andriani, Maya Anindita, Rizka Arba Rafika Syawal Choerunnisa Arini Hidayah, Arini Arum Indrasari, Arum Aryani, Putri Azizah, ​Siti Nur Azzahra Mutiara Perdani, Tifani Bima Cinintya Pratama Budi Santoso, Suryo Damarani, Filosofia Depriska Lailatul Aroof Dwi Winarni Dwi Winarni Eka Sulistyaningsih Eko Hariyanto Eko Priyanto Erisa Nurdiani Erny Rachmawati Fadhilah, Alya Nur Fathmaningrum, Erni Suryandari Fitriati, Azmi Fitrina Hidayati Gintha Rahmadani, Enzelin Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Joko Setyadi, Edi Kuswara, Arif Rahman Ma'ruf, Andhika Sofian Maharani, Khadidjah Dinda Mudjiyanti, Rina Mudjiyanti, Rina Nadarajan Thambu Naelati Tubastuvi Norwani, Norlia Mat Nur Isna Inayati Nur Isna Inayati Nur Laeli Apriani Nurul Aisyah Pandansari, Tiara Pramurindra, Rezky Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Puspitasari, Dilla Amalia Putra, Adli Zuliansyah Putri Elvina Clarissa Dewi Putri, Syavika Nurcahyani Qashash Medya Supriyanto Rahmah, Nunung Aini Ramadani, Hikmah Amalia Randikaparsa, Irawan Ratna Kartika Wati Razaq, Zihni Hashfi Rezky Pramunindra Rifka Utami Arofah Risa Triwardani Rizka Rahayu Utami Sailarizka Nukman, Rafidah Salfa Falisah, Defina Saputri, Elma Dwi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Sri Wahyuni Sri Wahyuni Subagyo, Dimas Apryansyah Sulistyani Budiningsih SURYO Budi Santoso Susilo Wardani Sutaryo Sutaryo Tiara Nur Aziza Tiara Pandansari Tiara Pandansari4 Ulvatiani , Huti Wa Mareza Dwi Nugraheni Wardana, Defa Nanda Wida Purwidianti Widodo, Lovetania Islamika Widyasari, Inadyuta Wiliyanti, Juni Wirnani, Dwi