p-Index From 2021 - 2026
7.413
P-Index
This Author published in this journals
All Journal Cakrawala Pendidikan EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JRMSI - Jurnal Riset Manajemen Sains Indonesia Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Rengganis Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach Social Science Studies International Journal of Humanities Education and Social Sciences International Journal of Social Science, Education, Communication and Economics Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Educational Analytics Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Governors Literacy : International Scientific Journals of Social, Education, Humanities International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MILRev: Metro Islamic Law Review International Journal of Business and Quality Research International Journal of Technology and Education Research International Research Journal of Business Studies IJHABS Global Management: International Journal of Management Science and Entrepreneurship Jurnal Pendidikan dan Sosial Humaniora Brilliant International Journal of Management and Tourism Asia Pacific Journal of Business Economics and Technology Asia Pacific Journal of Business Economics and Technology
Claim Missing Document
Check
Articles

Literasi bank sampah dan asuransi sampah sebagai upaya peningkatan kesejahteraan masyarakat Restuningdiah, Nurika; Nagari, Primasa Minerva; Dwi Jati, Fatma; Azzardina, Aulia
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 1 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i1.9140

Abstract

Indonesia is the second largest contributor to plastic waste after China. Despite the regulation, waste management in Indonesia has not met the standards of waste management that are environmentally sound. This forfeits the benefits of the waste management itself and brings negative impacts on public health and environment. This condition is aggravated by the costly access towards health facility. For this reason, socialization regarding waste management is needed. In addition, this program is equipped with an introduction towards waste bank and waste insurance as a practical solution. The existence of both options are expected to solve the problem of waste and health services for the community. The program aimed to help residents of RW 014 Kelurahan Tulusrejo, Malang City to comprehend the types of waste, separation of waste by category, impact on health, recycling and other details. The meetings were carried out twice from March to October 2020. The result of the agenda is that the residents continue to process waste using composter and are expected to form an independent waste bank management for local residents. Further, they are encouraged to learn more about waste insurance to manage the local waste in a more environment friendly manner.
The Influence of Investors' Perceptions of Stock Influencer Credibility on Herding Behavior With Financial Literacy as a Moderating Variable Anshori, Syaiful; Makaryanawati; Restuningdiah, Nurika
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.8017

Abstract

This study aimed to analyze the effect of investor perceptions on stock influencers' credibility on herding behavior with financial literacy as a moderating variable. This research was conducted in the city of Malang. The number of samples in this study was 100 respondents. The Lemeshow formula determined it. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the analysis results, the credibility of stock influencers positively affects herding behavior. Financial literacy can weaken the influence of stock influencer credibility on herding behavior.
Lecturers' and Students' Perspectives on the Importance of Sustainability Accounting in the Accounting Learning Curriculum Suminar, Lintang; Utami, Helianti; Restuningdiah, Nurika
Journal of Educational Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jeda.v3i1.7073

Abstract

The purpose of this article is to explore the perspectives of lecturers and students as actors in learning sustainability accounting and Sustainability Reporting (SR) courses and whether these courses can prepare them for employment opportunities in the sustainability field. Using a qualitative research method with a phenomenological approach, it was found that in learning sustainability accounting and SR, the most important thing is how students have the awareness to be sensitive to social, economic, and environmental issues. In its implementation, it is appropriate to be applied as an elective course, although it does not rule out the possibility of this course being made a compulsory course and curriculum redesign, and with the implementation of this course at least students have an initial understanding of the concept of sustainability accounting and principles regarding the preparation of SR, although they cannot fill job opportunities in the field of sustainability.
Mengukur Efektivitas Corporate Social Responsibility (CSR) dalam Menciptakan Nilai Perusahaan pada Industri Tekstil di Indonesia Khasanah, Midhatul; Hadi, Zufli Amrullah; Firmansyah, Rizky; Restuningdiah, Nurika
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.14

Abstract

Corporate Social Responsibility (CSR) has become a hot topic in the business world today. However, there is still debate regarding the influence of CSR on company value. Textile companies are a sector that has a big impact on the environment and surrounding communities. Therefore, social responsibility is a very important issue for textile companies. The aim of this research is to determine the influence of CSR on company value in textile companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method uses descriptive and quantitative research methods. The population in this study were 14 textile companies. Researchers used the purposive sampling method for sampling. Data analysis and hypothesis testing using SPSS version 26. An investor is expected to be able to consider everything when making an investment, including how the company manages funds, especially investor funds, to generate maximum profits. As well as how the company expresses its social responsibility both to society and the environment regarding the impact of its operational activities. So that the natural environment and everything in it can still be maintained and used sustainably.
The Effect Of Entrepreneurship Training And Entrepreneurship Education On Entrepreneurial Motivation With Entrepreneurial Intention As A Mediating Variable (Case Study of High School Students in Mojokerto City) Nuryanti, Rizky; Nurika Restuningdiah; Ludi Wishnu Wardana
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2473

Abstract

This study aims to analyze the direct influence of Entrepreneurship Training and Entrepreneurship Education on Entrepreneurial Motivation, and to examine the mediating role of Entrepreneurial Intention in this relationship among high school students in Mojokerto City. The research employed a quantitative approach with a causal associative design. Data were collected from 344 student respondents and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The findings indicate that both Education and Training have a strong, positive, and significant influence on both Entrepreneurial Motivation and Entrepreneurial Intention. Entrepreneurial Intention was also found to positively and significantly influence Entrepreneurial Motivation. However, a key finding revealed a paradoxical mediation path: Entrepreneurial Intention negatively and significantly mediates the influence of Entrepreneurship Training (Indirect Coefficient: -0.196; p-value: 0.001) and Entrepreneurship Education (Indirect Coefficient: -0.189; p-value: 0.001) on Entrepreneurial Motivation. The study concludes that although education and training are effective in fostering strong intention, this intention does not always successfully translate into sustained entrepreneurial motivation. Strengthening the entrepreneurship ecosystem outside the classroom, such as continuous mentoring programs and adequate practical facilities, is necessary to ensure the formed intention develops into a solid motivation for action.
Perataan Laba terhadap Reaksi Pasar dengan Mekanisme GCG dan CSR Disclosure Restuningdiah, Nurika
International Research Journal of Business Studies Vol. 3 No. 3 (2010): December 2010 - March 2011
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/

Abstract

The purpose of this research is to examine the impact of income smoothing to the market reaction with the good corporate governance mechanism and corporate social Responsibility disclosure as a moderating variable. The proxy of good corporate governance mechanism are institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 30 public companies listed in Indonesia Stock Exchange on year 2008 until 2009 through a purposive random sampling technique indicated that income smoothing has negative effect to the market reaction. This study shows that good corporate governance mechanism is not the moderating variables to the relationship between income smoothing and the market reaction. The study also shows that corporate social responsibility disclosure is not moderating variables to the relationship between income smoothing and the market reaction, but as independent predictor for market reaction.
Software Development For Optimal Portfolio Selection Using The Markowitz Method Nurika Restuningdiah; Makaryanawati Makaryanawati; Aulia Azzardina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Abstract

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimize the return. The purpose of this research is to develop software that supports investment decisions using the model of Markowitz. The method used in developing this software is the System Development Life Cycle method, where in this method there are three stages of system development, namely the Definition Stage, the Construction Stage, and the Implementation Stage. The result of this development is software that can be used to determine the optimal portfolio. The software will support the decision-making of the investment. The output of this research is software, that is validated by expert judgment.
EVALUASI KEPATUHAN PERLAKUAN AKUNTANSI ASET TETAP ENTITAS TERHADAP PSAK 16 PT. FM Marsha Adelia Yolina; Nurika Restuningdiah; Diantoro Tanner Kusuma Than
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7601

Abstract

One of the factors that influence the success of a company's operations is assets. The larger the company grows, the more assets are needed for its smooth operations. Fixed assets must be managed to maximize operational benefits and ensure investment funds are in accordance with regulations. This study aims to review and analyze the application of fixed asset accounting at PT. Filtrona Manufacturing Indonesia by referring to the provisions of PSAK No. 16. One of the problems that still often occurs is that the measurement and disclosure of assets are not in accordance with PSAK No. 16. This study applies a qualitative approach with a descriptive method to obtain a more comprehensive understanding of the actual condition of the accounting system in the object studied. The main data is primary data obtained through interviews and direct observation in the company environment. Interview subjects were selected using a purposive technique to ensure the data obtained are relevant and significant. The research findings indicate that the accounting treatment of fixed assets at PT. Filtrona Manufacturing Indonesia is in accordance with the provisions stipulated in PSAK No. 16.
How Is Earnings Management Developing In Asia Pacific: A Scoping Review Nurchita Arliza; Nurika Restuningdiah; Diana Tien Irafahmi
Asia Pacific Journal of Business Economics and Technology Vol. 3 No. 04 (2023): August
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v3i04.171

Abstract

This study aims to map the development of earnings management research in the Asia Pacific. The scoping review method used in this study follows the protocol from Arksey and O'Malley (2005), which has five stages, namely (1) identifying research questions; (2) identifying relevant studies; (3) study selection; (4) creating data graphs; and (5) compiling, summarizing and reporting the results. The scope of this study uses 16 countries in the Asia Pacific with an observation period of 23 years (1998-2021). The sample of this study was 98 article data obtained from electronic database websites, namely Emerald Publish, Sage Journals, Science Direct, Springer, Taylor & Francis and Wiley. This mapping analysis shows that most of the research has been carried out in Malaysia, Australia and India. While Vietnam is the most minor area and requires further study and research related to earnings management. In addition, the governance structure consisting of institutional ownership, board of directors, CEO and audit committee is the most widely studied research. Meanwhile, cultural, language and religious factors still need to be studied. This research is expected to provide insights related to research that has yet to be covered and requires further research related to earnings management conducted in the Asia Pacific.
How Is Earnings Management Developing In Asia Pacific: A Scoping Review Nurchita Arliza; Nurika Restuningdiah; Diana Tien Irafahmi
Asia Pacific Journal of Business Economics and Technology Vol. 3 No. 04 (2023): August
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v3i04.171

Abstract

This study aims to map the development of earnings management research in the Asia Pacific. The scoping review method used in this study follows the protocol from Arksey and O'Malley (2005), which has five stages, namely (1) identifying research questions; (2) identifying relevant studies; (3) study selection; (4) creating data graphs; and (5) compiling, summarizing and reporting the results. The scope of this study uses 16 countries in the Asia Pacific with an observation period of 23 years (1998-2021). The sample of this study was 98 article data obtained from electronic database websites, namely Emerald Publish, Sage Journals, Science Direct, Springer, Taylor & Francis and Wiley. This mapping analysis shows that most of the research has been carried out in Malaysia, Australia and India. While Vietnam is the most minor area and requires further study and research related to earnings management. In addition, the governance structure consisting of institutional ownership, board of directors, CEO and audit committee is the most widely studied research. Meanwhile, cultural, language and religious factors still need to be studied. This research is expected to provide insights related to research that has yet to be covered and requires further research related to earnings management conducted in the Asia Pacific.
Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Alifah, Luthfi Nur Amelia Setyawati Amelia Sugangga Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Diana Tien Irafahmi Diantoro Tanner Kusuma Than Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin . Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla M. Yogi Riyantama Isjoni Makaryanawati Marsha Adelia Yolina Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda Nurchita Arliza NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun