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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 Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan Dan Perpajakan 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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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
The Effect of Strategic Management Accounting, Green Accounting, and Firm Age on Profitability with Company Size as a Moderating Variable in Energy Companies on the IDX for the 2020–2025 Period: Pengaruh Strategic Management Accounting, Green Accounting dan Firm Age terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Energi di BEI Periode 2020–2025 Mahzumi, Ari Zidan; Darmayanti, Novi; Kusmayasari, Dewi
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.11.2026.14178

Abstract

General Background The energy sector faces increasing environmental regulatory pressure and sustainability demands that require more adaptive accounting strategies to maintain financial performance. Specific Background This study examines Strategic Management Accounting, Green Accounting, and Firm Age as determinants of profitability, measured by Return on Assets, with Firm Size positioned as a moderating variable in energy companies during the 2020–2025 period. Knowledge Gap Previous studies have produced inconsistent findings on the relationship between Green Accounting and profitability, while Firm Size has commonly been treated as a control variable rather than a contingency factor. Aims This study aims to empirically analyze Strategic Management Accounting, Green Accounting, and Firm Age in relation to profitability and assess the moderating role of Firm Size. Results The findings show that Strategic Management Accounting, Green Accounting, and Firm Age have positive and significant relationships with profitability. Firm Size strengthens the relationship between Strategic Management Accounting and profitability, as well as between Firm Age and profitability, but does not moderate the relationship between Green Accounting and profitability. Novelty The study offers an integrative model combining accounting strategy, environmental accounting, organizational maturity, and company scale in explaining profitability in the energy sector. Implications The findings indicate that energy companies should optimize Strategic Management Accounting and Green Accounting while considering organizational scale and maturity to sustain profitability under energy transition pressure. Highlights • Strategic Management Accounting shows a positive and significant relationship with profitability.• Green Accounting contributes significantly through environmental cost internalization and operational efficiency.• Firm Size moderates Strategic Management Accounting and Firm Age, but not Green Accounting. Keywords Strategic Management Accounting; Green Accounting; Firm Age; Firm Size; Profitability
KEEFEKTIFAN PERAN MAHASISWA KKN UNISDA MELALUI PENINGKATAN LITERASI KARAKTERISTIK BUDAYA, PENDIDIKAN, DAN STABILISASI SISTEM INFORMASI AKUNTANSI DI KOPERASI THAILAND Novi Darmayanti; Mohammad Ali Wafa; Annisa' Carina
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 6 No. 1 (2025): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v6i1.9038

Abstract

ABSTRACTThis research aims to evaluate the effectiveness of the role of Darul Ulum Lamongan Islamic University (UNISDA) students in increasing understanding of cultural character, contribution to the field of education, as well as their role in stabilizing cooperatives through the International KKN program in Thailand. The research method used is qualitative with a descriptive approach. The research results show that UNISDA students are able to adapt and understand local culture, make a significant contribution to improving the quality of education, and play an active role in stabilizing cooperatives in target areas.Keywords: Students, International KKN, Culture, Education, Thailand
Pemanfaatan Limbah Kulit Jagung Untuk Meningkatkan Perekonomian Di Desa Pejok Kecamatan Kepohbaru Kabupaten Bojonegoro Novi Darmayanti; Syaiful Azhari; Siti Ayu Putri Lestari
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 1 No. 1 (2020): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v1i1.1929

Abstract

Tujuan dari pengabdian kepada masyarakat adalah untuk memberikan percontohan dan pelatihan kepada masyarakat berupa pembuatan kerajinan yang memanfaatkan limbah pertanian kulit jagung sebagai upaya pemanfaatan potensi lingkungan Desa Pejok Kecamamatan Kepohbaru Kabupaten Bojonegoro. Metode yang digunakan adalah pemberian materi dan demonstrasi. Karakteristik masyarakat desa Pejok khususnya ibu-ibu sebagian besar sebagai ibu rumah tangga, adanya pelatihan ini untuk peningkatan pengetahuan tentang manfaat limbah kulit jagung sebagai bahan baku membuat kerajinan yang memiliki nilai jual. Dalam 6 bulan petani melakukan 2 kali panen. Jika dalam sekali panen petani dapat menghasilkan limbah sebanyak 3 ton, maka dapat di kalkulasikan dalam setengah tahun menghasilkan sebanyak 6 ton. Jika 1 ton menghasilkan 2000 kerajinan yang berdaya jual 50 ribu/kerajinan maka pendapatannya ialah 100.000. Berarti jika 6 ton akan menghasilkan nilai jual 120.000. Jadi usaha pemanfaatan limbah kulit jagung cukup layak untuk dikembangkan dan dapat meningkatkan perekonomian petani atau warga di desa Pejok sekitar 80% persen.
Pengaruh Harga Minyak Dunia Dan Makroekonomi Terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Abdul Manaf Dientri; Novi Darmayanti; Radian Sri Rama
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 7 No. 1 (2024): Januari
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v7i1.5388

Abstract

Abstract This study aims to determine the effect of world oil prices and macroeconomics on the movement of the Jakarta Composite Index (IHSG) on the Indonesian Stock Exchange (IDX) for the 2018-2022 PERIOD. By using the multiple linear regression analysis method, it can be seen how the relationship between world oil and macroeconomic variables as independent variables with the composite stock price index variable as the dependent variable. The data used in this study is monthly data for all variables in the 2018-2022 period. Then from the research results it was found that the world oil price variable and the inflation variable had a positive and significant effect on the JCI. The exchange rate variable has a negative and significant effect on the JCI. While the interest rate variable has no effect on the JCI variable partially..
The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching Novi Darmayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1125

Abstract

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the  auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on  manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. 
Pengaruh Esg, Intellectual Capital Dan Firm Size Terhadap Firm Value (perusahaan sektor energi yang terdaftar di BEI periode 2021-2025) Shinfia Natania Naswa; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to analyze the influence of ESG, Intellectual Capital, and Firm Size on Firm Value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. ESG is measured through environmental, social, and governance disclosure scores, Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC), Firm Size is measured by the natural logarithm of total assets, and Firm Value is proxied by PBV. The study uses a quantitative approach with a panel data regression method, with samples selected through purposive sampling from energy sector companies listed on the IDX. Data are sourced from annual reports and company sustainability reports. The results of the study are expected to provide empirical evidence regarding the influence of ESG, Intellectual Capital, and Firm Size on Firm Value, both partially and simultaneously, as well as contributing to the development of financial accounting literature and as consideration for management and investors.
DETERMINASI MAKROEKONOMI, AKSESIBILITAS DAN DEMOGRAFI TERHADAP ADOPSI CENTRAL BANK DIGITAL CURRENCY: STUDI KOMPARATIF INDONESIA, TIONGKOK, DAN BAHAMAS Dwin Feryani; Novi Darmayanti; Esti Nurhidayat
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2893

Abstract

This study aims to analyze the simultaneous influence of macroeconomic, accessibility, and demographic factors on the adoption level of Central Bank Digital Currency (CBDC) through a comparative study in Indonesia, China, and the Bahamas. The method employed is a mix-method approach with a Sequential Explanatory design. Quantitative analysis was conducted on 34 provinces in Indonesia using panel data regression with a Random Effect Model via EViews 12, while qualitative analysis was carried out through a Systematic Literature Review with the assistance of NVivo 12. The results show that all three variables significantly influence CBDC adoption. Partially, macroeconomic conditions, digital infrastructure accessibility, and the level of bank account ownership each have a positive and significant effect. Simultaneously, these factors form a crucial foundation in supporting the successful implementation of CBDC. These findings indicate that technology readiness, financial literacy, and adaptive policy strategies are key to transforming the financial system through CBDC.
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.A Pt. Agung Mirah Purnama Sari A.Manaf Dientri Abdul Manaf Dientri 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 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 Dwin Feryani dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Esti Nurhidayat 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 Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Irawan, Mohamad Rizal Nur 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 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 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 Suci Mei Nur Suci Mei Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Shinfia Natania Naswa 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