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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Economic Education Analysis Journal EKSPANSI J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jurnal Sains Sosio Humaniora International Journal of Applied Business Research Dedication : Jurnal Pengabdian Masyarakat FINANSIA : Jurnal Akuntansi dan Perbankan Syariah MEDIA MANAJEMEN JASA BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Management Science Research Journal Jurnal Masyarakat Madani Indonesia Jurnal Riset Akuntansi Jurnal Ekonomi dan Kewirausahaan West Science Dedication : Jurnal Pengabdian Masyarakat West Science Accounting and Finance Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Journal of Ibrahimy (AJI) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Fiesty Utami
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PROFITABILITY DETERMINANTS OF INDONESIAN ISLAMIC BANKS: FINANCING TO DEPOSIT RATIO AND GOVERNANCE Wahyudi, Tri; Utami, Fiesty; Sabrina, Nur
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9516

Abstract

This study aimed to thoroughly examine the impact of financing-to-deposit ratio (FDR) on profitability of Islamic commercial banks in Indonesia, with Good Corporate Governance (GCG) acting as an intervening variable. In order to achieve the objective, financial data spanning 2015 to 2019, collected from annual reports and financial statements of selected banks were analyzed. Accordingly, regression and mediation analyses were adopted to test the hypotheses. The results showed that FDR did not significantly affect profitability (measured by Return on Assets (ROA)). GCG was also observed to not efficiently mediate the relationship between FDR and ROA. These findings suggest that other factors may play a more substantial role in determining profitability of Islamic banks. The present study underscores the importance of adopting conservative financing strategies and enhancing corporate governance frameworks designed specifically in adherence to Sharia regulations. Essentially, the insights provide valuable recommendations for bank managers and policymakers to improve financial performance and ensure sustainable growth in Islamic banking sector.
Peningkatan Kompetensi Perangkat Desa Wisata dalam Menyajikan Laporan Keuangan Utami, Fiesty; Lusianingrum, Farah Putri Wenang; Saputra, Galih Ginanjar; Shavab, Firli Agusetiawan; Aulia, Mona; Diksastera, Raisya Meyna
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4491

Abstract

Penelitian ini mengkaji permasalahan pengelolaan keuangan di Desa Wisata Bumi Tirtayasa, yang dipicu oleh kurangnya pelatihan formal dalam akuntansi dan manajemen keuangan di kalangan pengelola desa wisata. Banyak pengelola menggunakan metode pencatatan manual seperti single entry, yang tidak mampu memberikan gambaran menyeluruh tentang kondisi keuangan usaha. Untuk mengatasi tantangan ini, dilakukan program pelatihan yang berfokus pada pencatatan keuangan menggunakan aplikasi spreadsheet Microsoft Excel. Pelatihan mencakup pengenalan akuntansi dasar, pencatatan transaksi, hingga penyusunan laporan keuangan sederhana. Metode yang digunakan adalah pendampingan intensif dan diskusi interaktif, yang dirancang agar peserta tidak hanya memahami teori tetapi juga mampu menerapkan keterampilan tersebut. Hasil pelatihan menunjukkan bahwa 73% peserta mampu menerapkan pencatatan keuangan yang lebih baik. Program ini diharapkan dapat meningkatkan kompetensi pengelola desa wisata dalam mengelola keuangan secara lebih profesional dan berkelanjutan, serta membantu mereka dalam mendapatkan akses ke dukungan finansial eksternal untuk pengembangan desa wisata.
ANALYSIS OF LIQUIDITY IN PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK. USING THE CASH RASIO METHOD Alawiyah, Nadilatul; Suryani, Emma; Utami, Fiesty; Agusetiawan Shavab, Firli
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In checking the health of a bank, each bank must pay attention to the level of liquidity. Liquidity is the ability of an organization to pay its short-term debt quickly. This cash ratio shows the bank's ability to repay depositors or client savings when withdrawn with its liquid assets. To determine a business's ability to meet its current debt obligations, calculations using the debt ratio are very important. The aim of this research is to determine the level of liquidity of PT. Regional Development of West Java and Banten, Tbk. using the money ratio method from 2019 to 2021. This research uses a quantitative descriptive approach. In 2019, 2020 and 2021 the liquidity value of PT. Regional Development of West Java and Banten, Tbk exceeded 4.05% (based on the predicate health ratio indicator by the Board of Directors of Bank Indonesia) so that there are no obstacles to fulfilling its current obligations.
Strategi Peningkatan Daya Saing BUMDes Melalui Sertifikasi Halal dan Kesadaran Pajak Pratiwi, Refi; Utami, Fiesty
Jurnal Masyarakat Madani Indonesia Vol. 4 No. 4 (2025): November
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/6qc7y622

Abstract

BUMDes Bandung di Kabupaten Pandeglang mengalami kendala dalam mengembangkan usaha minuman kopi inovatifnya akibat masalah legalitas dan formalitas, salah satunya adalah belum adanya sertifikasi halal untuk minuman kopi segar yang dijual di kafe, serta pemahaman terhadap kewajiban perpajakan yang masih terbatas. Program pengabdian masyarakat ini bertujuan meningkatkan daya saing BUMDes melalui pendampingan terpadu yang memadukan inovasi produk dengan penyelesaian aspek legal. Metode yang diterapkan adalah pemberdayaan partisipatif, mencakup pelatihan barista, pendampingan pendaftaran NPWP, dan simulasi aplikasi halal daring. Hasil evaluasi menunjukkan peningkatan pemahaman peserta yang signifikan, dimana kategori pemahaman "tinggi" melonjak dari 10% menjadi 80%. Luaran nyata program ini antara lain: (1) terwujudnya varian baru "Kopi Pandan" hasil kolaborasi Kopi Puhu dan Lafebco Untirta; (2) terealisasinya sertifikasi halal mandiri untuk produk minuman; serta (3) tuntasnya proses pendaftaran NPWP. Program ini membangun fondasi hukum dan inovasi yang berkelanjutan bagi BUMDes.
Bibliometric Analysis of Corporate Social Responsibility Topics in Accounting and Finance Judijanto, Loso; Utami, Fiesty
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2414

Abstract

This research performs an extensive bibliometric analysis to delineate the conceptual framework and thematic evolution of Corporate Social Responsibility (CSR) research in the domains of accounting and finance.  The investigation utilizes Scopus-indexed publications and VOSviewer visualization tools to investigate publication patterns, keyword co-occurrences, prominent authors, institutional collaborations, and country-level networks.  The results reveal that CSR is the main research hub, connecting important topics including corporate governance, financial performance, environmental management, sustainability accounting, and integrated reporting.  The findings reveal a transition from initial governance- and performance-focused research to contemporary subjects such as materiality, global reporting requirements, and sustainability disclosure frameworks.  The collaboration networks show that the US, Europe, China, and Southeast Asia all make important contributions. This shows how CSR scholarship is connected around the world.  The study enhances theoretical understanding by elucidating prevailing conceptual frameworks and emphasizing novel intersections between sustainability reporting and financial decision-making.  There are also practical consequences for regulators, businesses, and professionals that want to improve CSR integration.
ENHANCING THE COMPETITIVENESS OF INDONESIA'S HUMAN RESOURCES IN GLOBAL FREE TRADE: INTEGRATING PERFORMANCE MANAGEMENT AND SKILL DEVELOPMENT Zulqarnain; Rasty Yulia; Ana Susi Mulyani, Titis Nistia Sari, Fiesty Utami
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

In the pursuit of enhancing the competitiveness of Indonesia's human resources in the realm of global free trade, this research embarked on a comprehensive exploration of the integration of performance management and skill development. Through a mixed-methods approach, including surveys, interviews, literature review, and secondary data analysis, the study delved into the multifaceted dynamics of these strategies. The findings revealed a compelling interplay between performance management and skill development, highlighting the importance of aligning individual, team, and organizational goals with the broader economic agenda. While performance management exhibited strengths such as precise objective setting and effective reward systems, challenges concerning objectivity in performance appraisals were identified. Skill development emerged as a key focus, emphasizing the critical nature of digital literacy, foreign language proficiency, and cross-cultural communication skills in the global free trade landscape. The accessibility and availability of training programs were recognized as areas for improvement, along with the value of public-private partnerships in shaping skill development programs. This research contributes to Indonesia's competitiveness in global free trade by providing insights into integrating these strategies and emphasizing their alignment with national economic goals. Recommendations for policymakers and potential areas for future research and policy implementation are presented further to strengthen Indonesia's human resources on the global stage.
TRANSISI GREEN FINANCE KE SUSTAINABLE FINANCE: TINJAUAN SISTEMATIS ATAS STANDAR PELAPORAN AKUNTANSI DAN PENGUKURAN ESG Fiesty Utami; Refi Pratiwi; Tri Wahyudi
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9872

Abstract

The transition from green finance to sustainable finance is the transformation of the financial system and the way the market takes environmental, social, and governance factors into decision-making. Although accounting standards and sustainability reporting frameworks have evolved rapidly, there is still substantial fragmentation between global markets regarding definitions, measurement approaches, and implementation practices. We conducted a systematic review following the PRISMA guidelines to investigate this topic. Five structured keyword combinations on sustainable finance, ESG integration, and reporting standards were used to search five academic databases for published articles. Of the 1038 records identified, 895 were eligible for title screening and duplicate abstracts were removed. Of these, 807 articles were reviewed full text for feasibility as shown in the PRISMA flow process. In the end, 121 studies were obtained that qualified the sustainable finance transition, accounting methods and reporting frameworks and corporate disclosure practices. The collected studies are divided by type of research: bibliometric studies, empirical analysis, systematic literature reviews and other methodological designs. The key reporting frameworks identified include: SASB, GRI, ISSB, TCFD, and EU CSRD. This review found a small to moderate positive association between company performance and ESG integration, but the certainty of the evidence was low. While the literature suggests the role of green finance in supporting environmental projects, these findings are still inconclusive due to the lack and heterogeneity of evidence.
Peran Dividend Policy dalam Memoderasi Pengaruh Investment Opportunity Set Terhadap Stock Return dengan Profitabilitas Sebagai Variabel Kontrol Fitri Yani; Abdul Rosyid; Fiesty Utami
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3292

Abstract

This study examines the effect of Investment Opportunity Set (IOS) on stock return, with dividend policy acting as a moderating variable and profitability as a control variable in companies listed in the LQ45 Index during the 2020–2024 period. The sample was selected through purposive sampling, resulting in 23 companies that met the criteria, with a total of 115 observations. Data analysis was conducted using panel data regression with the assistance of EViews 13, including descriptive statistics, classical assumption tests, hypothesis testing, and interaction testing to examine the moderating effect. Based on the results of the model selection tests, the Random Effects Model (REM) was determined to be the most appropriate model. The findings indicate that IOS has a positive and significant effect on stock return, suggesting that firms with greater growth opportunities tend to generate higher returns. Dividend policy is found to weaken the effect of IOS on stock return, indicating that higher dividend distribution may reduce the strength of the positive relationship between growth opportunities and market returns. Furthermore, profitability functions as an effective control variable, as it is able to isolate the pure effect of IOS and dividend policy on stock return without eliminating their statistical significance. These findings are consistent with agency theory, which posits that dividend policy serves as a mechanism to reduce agency conflicts between managers and shareholders by limiting managerial discretion over free cash flow, thereby influencing how investment opportunities are translated into shareholder returns.
The Emergence of Orange Bonds as a Sustainable Financing Instrument: A Scoping Review and Future Research Needs Fiesty Utami; Refi Pratiwi; Tri Wahyudi
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4153

Abstract

Orange bonds are sustainable bond instruments which the funds are specifically used to finance gender equality, climate action, women's empowerment, and other social inclusion programs. This research uses the scoping review method, with the aim of systematically mapping the emergence of orange bonds and gender-responsive sustainable finance, as well as identifying publication trends, methodological approaches, research themes, and existing gaps. Searches were carried out on Web of Science, Scopus, Business Source Complete, JSTOR, and Google Scholar databases following the PRISMA-ScR protocol. Based on 2,847 initial records, 300 researches met the inclusion criteria. The research results show that although the sustainable finance literatures are expanding rapidly at 55% per year, there are only 12 studies that specifically addressed orange bonds. The most of research is quantitative econometric methods (47%), and is concentrated in East Asia (28%) and Europe (34%), while developing nations are underrepresented (<20%). Gender integration only appeared in 15% of the studies. This large research gap limits market and policy development. Based on this, the expansion of research, the development of standardized gender impact metrics, and policy harmonization to support orange bonds as a catalyst for sustainable development are absolutely necessary.
Board Gender Diversity and Corporate ESG Performance: (A Systematic Review of Empirical Evidence) Fiesty Utami; Refi Pratiwi; Fadhilah Fadhilah; Firli Agusetiawan Shavab; Adih Supriadi
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3300

Abstract

Corporate governance is significantly shaped by gender diversity on the board of directors which in turn influences ESG performance. While global legislation advocates for higher proportions of women, empirical studies produce mixed and unclear results. This study is a systematic literature review based on the PRISMA approach. From 129 researches, 11 final researches met the criteria, which are: quantitative methods, measuring gender diversity, listed companies, and evaluating ESG performance. The study lists many countries, such as Asia, Europe, emerging markets, and Middle East. The results of this review show that the board gender diversity is related to profitability increased in the sector of agriculture, the negative relationship with profit management in some contexts but positive in others, and the role of reducing tax aggressiveness. Women as a board of director positively support sustainability transparency in certain institutional circumstance. However, every domain have very low degree of certainty in the evidence because of the risk of prejudice, inconsistency, and restricted applicability. The gender diversity and ESG performance realtionship is deeply context-sensitive and varies considerably by the industrial sector, institutional context, or even governing structure. Due to the low certainty of evidence, definite conclusions cannot be drawn yet. Future research should use standardized ESG measures and a more robust methodology to account for endogeny.
Co-Authors Abdul Rosyid Adih Supriadi Adih Supriadi Adih Supriadi Agusetiawan Shavab, Firli Ai Chi Hsu Alawiyah, Nadilatul Ana Susi Mulyani Anita Sari Arry Irawan Arry Irawan, Arry Aulia, Mona Diksastera, Raisya Meyna Edy Arisondha Edy Arisondha Eka Sundari Romadhona Endah Dwi Kusumastuti, Endah Dwi Enok Nurhayati Evi Dora Sembiring Fadhilah Fadhilah Farah Putri Wenang Lusianingrum Firli Agusetiawan Shavab Firli Agusetiawan Shavab Fitri Yani Ganika, Gerry Judijanto, Loso Lukmanul Hakim Aziz Mei Yanti Br Surbakti Rasty Yulia Refi Pratiwi Sabrina, Nur Saputra, Galih Ginanjar Sari, Titis Nistia Setiawan Setiawan Shavab, Firli Agusetiawan Shavab, Firli Agusetiawan Supriadi , Adih Supriadi, Adih Suryani, Emma Susilawati, Deti Tanjung, Akbar Titis Nistia Sari Titis Nistia Sari Tri Wahyudi Tri Wahyudi Yeti Apriliawati, Yeti Zulqarnain Zulqarnain Zulqarnain