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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Advances in Human Resource Management Research Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity Academia Open
Novi Darmayanti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance? Dientri, Abdul Manaf; Darmayanti, Novi; Tri Lestari; Imam Baidlowi; Tri Retno Hariyati
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.03

Abstract

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
Psychological capital, leader-member exchange, and job involvement in shaping innovative behavior and work habits: Evidence from a non-banking financial entity in Jawa and Papua Mustajab, Duta; Darmayanti, Novi
Annals of Human Resource Management Research Vol. 4 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i2.3003

Abstract

Purpose: This study examines the influence of psychological capital, leader-member exchange, and job involvement on employees’ innovative behavior and work habits in the context of organizational transformation. Methodology: Using a sample of 403 employees from a state-owned Non-Banking Financial Entity (NBFE) operating across Jawa and Papua provinces, the study analyzes how individual and relational factors contribute to developing sustainable work practices, with innovative behavior as a mediating variable. Structural equation modeling with bootstrapping was applied to test the hypothesized relationships. Results: The results show that psychological capital and job involvement significantly enhance innovative behavior, which in turn positively affects employees’ work habits. Innovative behavior also mediates the relationship between psychological capital and job involvement with work habits. In contrast, leader-member exchange demonstrated a direct positive effect on work habits but no significant effect on innovative behavior or its mediating pathway. These findings highlight the pivotal role of employees’ psychological resources and engagement in fostering creativity and consistent, adaptive work behavior, while underlining the need for context-sensitive leadership strategies. Limitations: This study is limited by its focus on a single non-banking financial organization, which may affect the generalizability of the results to other sectors. Additionally, cultural differences between Java and Papua may influence perceptions of leadership and organizational behavior, requiring careful contextual interpretation. Contribution: The study contributes to the organizational behavior literature by providing empirical evidence on the mechanisms linking individual and organizational factors to sustainable employee performance in a culturally diverse and transforming financial institution.
Tax Avoidance: Influencing Leverage, Capital Intensity, and Audit Quality? Rahmawati, Eka Fitri Yunita; Darmayanti, Novi; Dientry, Abdul Manaf; Suhardiyah, Martha
The Journal of Management, Digital Business, and Entrepreneurship Vol. 1 No. 02 (2023)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JMDBE.2023.v01.i02.p03

Abstract

Tax is a mandatory contribution to the state used for the people's prosperity. On the other hand, tax for companies is a burden that can reduce the company's net profit. This difference in interests between the government and company management results in tax avoidance. Tax avoidance is an action taken by a company to minimize tax payments. This study aims to determine the effect of leverage, capital intensity, and audit quality on tax evasion. Tax avoidance is measured using ETR Calculation. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection technique used purposive sampling and obtained a sample of 9 companies. The data analysis method in this study used linear regression with a significance of 5%. The results showed that partial leverage had a significant positive effect on tax avoidance, capital intensity did not affect tax avoidance, and audit quality significantly impacted tax avoidance. Meanwhile, simultaneously, leverage, capital intensity, and audit quality have a significant positive effect on tax avoidance.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019- 2022 Ani Setyorini; Novi Darmayanti; Fatichatur Rachmaniyah
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6394

Abstract

Current business progress and developments make it easy for people to recognize various investments, one of which is stocks. Investors can find out several terms in purchasing shares, one of which is the initial public offering (IPO) which is used by companies to obtain additional capital obtained from investors. This study aims to determine the effect of profitability, firm age and financial leverage on the underpricing of Initial Public Offering shares. Using a quantitative research method using a sample of 21 companies that experienced stock underpricing in 2019-2022. The data analysis technique in this study used multiple linear regression analysis using SPSS version 26. This research tested using the t test and F test. The results of this study indicate that partially profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing. Simultaneously profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing.
THE EFFECT OF AUDIT QUALITY, RETURN ON ASSET, AND NET PROFIT MARGIN ON INCOME SMOOTHING WITH FINANCIAL LEVERAGE AS A MODERATION VARIABLE Novi Darmayanti; Siti Shoimah; Tasya Lailatul Firdaus
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.8996

Abstract

Income smoothing is an action carried out deliberately to reduce profit fluctuations in carrying out company per-formance reporting, so that it appears stable and healthy in the eyes of investors. This research aims to obtain em-pirical evidence about the influence of audit quality, return on assets, and net profit margin on income smoothing with financial leverage as a moderating variable. The sample in this research uses secondary data obtained from the financial reports of companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. This type of research is quantitative research. The sampling method used purposive sampling and 20 companies were sampled during the 4 years of research with a total of 80 observation data. The analysis technique used in this research is using logistic regression analysis with the help of SEM-PLS 2024 soft-ware. The results of this research partially show that audit quality, return on assets and financial leverage have a significant and influential effect on income smoothing practices, while net profit margin has no effect on income smoothing and financial leverage cannot strengthen the relationship between audit quality, return on assets and net profit margin on income smoothing.
Pelatihan Krupuk Bandeng Kreatif untuk Penguatan Ekonomi Masyarakat Intan, Intan; Syuhada, Syuhada; Utami, Sisilia Tri; Fauziyah, Atiqo Mita; Khoiri, Nurhasyim; Darmayanti, Novi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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

Abstract

Masyarakat Desa Jabung memiliki potensi ikan bandeng yang melimpah, namun keterampilan pengolahan masih terbatas sehingga nilai ekonominya rendah. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan dan keterampilan masyarakat dalam membuat kerupuk bandeng kreatif sebagai diversifikasi produk dan penguatan ekonomi lokal. Pelatihan satu hari yang diikuti 50 peserta ini menggunakan praktik langsung, pengemasan sederhana, dan strategi pemasaran berbasis lokal. Hasil menunjukkan peningkatan rata-rata ±30% pada pengetahuan dan keterampilan, serta 80% peserta mampu memproduksi kerupuk layak jual secara mandiri. Produk berpotensi menjadi unggulan desa, membuktikan bahwa pelatihan praktik dan pendampingan efektif meningkatkan kapasitas masyarakat dan kemandirian ekonomi secara berkelanjutan
Digital Transformation Drives Banking Financial Performance Evidence from Indonesia: Transformasi Digital Mendorong Kinerja Keuangan Perbankan di Indonesia Nova, Amellia; Darmayanti, Novi; Rosyida, Isnaini Anniswati
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13999

Abstract

This study examines determinants of banking financial performance in the context of post-pandemic recovery and digital economy transition. General Background: The Indonesian banking sector experienced structural shifts during 2021–2024 due to digitalization, regulatory changes, and competitive pressures. Specific Background: Strategic Performance Measurement System (SPMS), Enterprise Risk Management Disclosure (ERMD), and digital transformation are considered key managerial and governance mechanisms influencing financial outcomes. Knowledge Gap: Prior studies largely analyze these variables separately, with limited integrated evidence and inconsistent findings, particularly in Indonesian banking during the post-pandemic period. Aims: This study aims to analyze the simultaneous and partial relationships of SPMS, ERMD, and digital transformation on financial performance, proxied by Return on Assets (ROA), with firm size as a control variable. Results: Using panel data regression with 180 observations from 45 banks, the findings reveal that SPMS and ERMD do not show significant relationships with financial performance, while digital transformation demonstrates a significant positive relationship. Simultaneously, all variables contribute significantly, although the explanatory power remains limited (Adjusted R² = 0.0921). Novelty: This study integrates strategic measurement, risk disclosure, and digital capability within a single analytical framework during the 2021–2024 transition period. Implications: The findings highlight digital capability as a dominant driver of banking profitability, suggesting that integrated digital transformation strategies are essential for sustaining competitiveness in the digital economy. Highlights• Digital capability shows the strongest statistical relationship with profitability indicators• Disclosure-based mechanisms display non-significant statistical relationships• Combined model explains financial variation despite limited explanatory power KeywordsDigital Transformation; Financial Performance; Banking Sector; Enterprise Risk Management Disclosure; Strategic Performance Measurement System
Central Bank Digital Currency Adoption Determinants in Developing Countries: Determinan Adopsi Central Bank Digital Currency di Negara Berkembang Auliya, Elena; Darmayanti, Novi; Rosyida, Isnaini Anniswati
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14004

Abstract

General Background: The rapid digital transformation of financial systems has accelerated the development of Central Bank Digital Currency (CBDC) as a strategic instrument in modern monetary policy and payment systems. Specific Background: In developing countries such as Indonesia and Nigeria, CBDC adoption varies due to differences in implementation stages, financial ecosystems, and public readiness. Knowledge Gap: Previous studies predominantly focus on technological and macroeconomic determinants, with limited integration of financial literacy, monetary policy accountability, and trust in financial authorities within a unified cross-country model. Aims: This study aims to examine the role of financial literacy, monetary policy accountability, and trust in financial authorities in shaping CBDC adoption using a mixed method approach. Results: The findings reveal that financial literacy and trust exhibit negative and significant relationships with CBDC adoption, reflecting increased public critical awareness of risks, while monetary policy accountability shows a positive and significant relationship. Simultaneously, all variables significantly explain CBDC adoption with high explanatory power (Adjusted R² = 0.962083). Novelty: This study integrates cognitive, institutional, and psychological dimensions in a cross-country analysis, providing a multidimensional perspective on CBDC adoption in developing economies. Implications: The results suggest that CBDC implementation requires comprehensive and adaptive policies emphasizing public trust, transparency, and risk communication beyond technological readiness. Highlights• Financial literacy relates negatively to adoption due to heightened risk awareness• Monetary governance transparency strengthens acceptance of digital currency systems• Trust deficits remain a critical barrier in early-stage implementation contexts KeywordsCentral Bank Digital Currency; Financial Literacy; Monetary Policy Accountability; Trust In Financial Authorities; Developing Countries
Corporate Governance Drives Energy Sector Firm Value Indonesia: Tata Kelola Perusahaan Mendorong Nilai Perusahaan Sektor Energi Indonesia Kristianto, Moh. Frendy; Darmayanti, Novi; Wafa, Moh. Ali
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14039

Abstract

General Background: Firm value is a critical indicator for investors in evaluating corporate performance and future prospects, particularly in capital markets. Specific Background: In recent years, green finance, corporate sustainability, and good corporate governance have emerged as key factors associated with firm value, especially within energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Knowledge Gap: Prior studies show inconsistent findings regarding the roles of sustainability and governance variables, and limited research integrates these three variables simultaneously in the energy sector context. Aims: This study aims to analyze the relationship between green finance, corporate sustainability, and good corporate governance on firm value using panel data regression based on secondary data from 12 companies (60 observations). Results: The findings indicate that green finance and corporate sustainability do not show significant relationships with firm value, while good corporate governance demonstrates a positive and significant relationship by improving transparency, accountability, and reducing agency risk. Novelty: This study integrates three key variables within a single empirical model focused on the energy sector, providing updated evidence in the Indonesian context. Implications: The results suggest that companies should prioritize governance practices while strategically integrating sustainability, investors may emphasize governance indicators in decision-making, and regulators need to improve sustainability reporting quality to increase market relevance. Highlights• Governance mechanisms associated with higher market valuation indicators• Sustainability disclosure not linked to immediate market response• Environmental financing adoption remains limited in short-term valuation KeywordsGreen Finance; Corporate Sustainability; Good Corporate Governance; Firm Value; Energy Sector
Optimalisasi pelayanan administrasi perbankan syariah melalui evaluasi kepuasan nasabah di BSI Gresik Darmayanti, Novi; Handayani, Erika Sapitri; Salamah, Mawar Umu; Putri, Nur Fidya
Penamas: Journal of Community Service Vol. 6 No. 2 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i2.2826

Abstract

This community service activity aims to analyze the level of customer satisfaction with administrative services at Bank Syariah Indonesia (BSI) Gresik Branch as a basis for formulating a strategy for continuous service quality improvement. The method used was a quantitative descriptive survey with a questionnaire instrument based on the five dimensions of SERVQUAL, including tangibility, reliability, responsiveness, assurance, and empathy, which were distributed to active BSI customers through a purposive sampling technique. The implementation of the activity included three main stages: preparation, implementation, and evaluation. The analysis results showed an average satisfaction index of 3.99 on a scale of 5, with the assurance dimension obtaining the highest score of 4.32 and the responsiveness dimension obtaining the lowest score of 3.67. These findings indicate that although customer trust in employee competence has been well established, aspects of response speed and service personalization still require more intensive attention and improvement. This activity recommends optimizing the queuing system, training employee soft skills, and implementing periodic satisfaction evaluations to realize excellent service standards that align with the values of Islamic banking.
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdul Rasyid Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Auliya, Elena Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fauziyah, Atiqo Mita Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Handayani, Erika Sapitri Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khoiri, Nurhasyim Khusnul Khotimah Kristianto, Moh. Frendy Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Mahzumi, Ari Zidan Maimunah, Handariyatul Manaf Dientrimei, Abdul Martha Suhardiyah Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Moh. Ali Wafa Mohamad Rizal Nur Irawan Mohammad Ali Wafa Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati Nova, Amellia NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Putri, Nur Fidya Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Salamah, Mawar Umu Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Syuhada Syuhada Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Utami, Sisilia Tri Waedaramae, Waefatimoh Wahyu Winarno Wahyuningtyas, Eka Yerisma Welly