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All Journal IQTISHODUNA Jurnal Keuangan dan Perbankan Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia at-tamkin: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Karinov Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Applied Data Sciences International Journal of Business, Law, and Education AbdiTechno (Jurnal Pengabdian Masyarakat) Journal of Applied Business, Taxation and Economics Reseach Akuntansi'45 International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings International Education Trend Issues Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Ekuitas Jurnal Pnedidikan Ekonomi International Journal of Business and Quality Research International Journal of Technology and Education Research
Satia Nur Maharani
Universitas Negeri Malang
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KOMITMEN LINGKUNGAN DAN SOSIAL: APAKAH BERMANFAAT BAGI NILAI PERUSAHAAN? Gunibala, Zakir; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5999

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
Phenomena Affecting the Ethical Behavior of Internal Auditors in Higher Education Arifudin; Maharani, Satia Nur; Sidharta, Eka Ananta
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8197

Abstract

The focus of this study is to find out how auditors perceive when carrying out their duties and which can influence auditor ethical behavior, especially in the tertiary environment. This research was conducted at the Internal Supervisory Unit of a state university. This study uses a phenomenological approach as part of qualitative research, data collection using interviews with auditors in the financial section of the Internal Supervisory Unit of State Universities. Based on research on the factors that influence the ethical behavior of auditors in the tertiary environment, there is an auditor's ethical reasoning, the professional commitment of an auditor, environmental conditions related to the influence of superiors, and also ethical, moral support, as well as the spirituality of the auditor.
Reconstruction Of Performance Measurement Models For Mental Hospitals Novitasari, Etika; Maharani, Satia Nur; Wardoyo, Cipto
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v3i3.967

Abstract

The purpose of this study is to build a performance measurement model which appropriate with the characteristics of the RSJ. This research uses a qualitative case study approach. The results showed that the RSJ used the BSC performance measurement, while the BSC was limited to four perspectives. So that there is an important aspect that has not been included in the BSC, namely the aspect of care. Nurse care for patients, organizational care for employees and patients as well as additional spiritual healing to accelerate patient recovery. The performance measurement model proposed by the researcher is directly based on the organizational goals of RSJ, it is expected that the performance measurement model that is directly executed from the goal will directly impact the achievement of targets without neglecting the values that have been adopted by RSJ.
Smart Low Head Picohydro System with QHBM Optimization for Rural Electrification and Innovation ARIPRIHARTA, ARIPRIHARTA; HADI, MOKH. SHLIHUL; MUFTI, NANDANG; MAHARANI, SATIA NUR; BAGASKORO, MUHAMMAD CAHYO; ANANTA, SASMITA BAGUS SANG KESUMA; RESWANA, PRIA EKA
ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Vol 13, No 4: Published November 2025
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/elkomika.v13i4.425

Abstract

This study develops a low-head smart picohydro system for rural electrification optimized using the Queen Honey Bee Migration (QHBM) algorithm. The system includes a propeller turbine, axial generator, charge controller, inverter, and battery. QHBM optimizes flow rate, head, system efficiency, output power, and energy cost to achieve the best technical and economic performance. For comparison, Particle Swarm Optimization (PSO) is used, known for its fast convergence but prone to local optima. Results show that at a 0.65 m head, QHBM produces 546.68 W, higher than PSO (546.48 W) and manual calculation (530 W), with 50% faster convergence. The proposed system supports sustainable and affordable energy access for off-grid communities and offers potential for renewable energy startup innovation.
Smart City Sustainability Disclosure: Local Government Digital Legitimacy in Indonesia Rani, Wahyu Mustika; Pujiningsih, Sri; Maharani, Satia Nur
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.38005

Abstract

Digital transformation has encouraged city governments in Indonesia to adopt the concept of smart cities as an effort to improve public services while strengthening accountability for sustainability. Smart city websites now serve not only as a medium for information, but also as an instrument of legitimacy for local governments to demonstrate their environmental responsibility. This study aims to analyze patterns of environmental sustainability disclosure on smart city websites in Indonesia through a thematic approach covering five main categories: environmental commitment, management transparency, real environmental programs, public participation and education, and symbols of representation. This study uses a qualitative approach with content analysis methods. Data were collected from 24 district-level smart city websites.cities included in the first phase of the national program “Movement Towards 100 Smart Cities”.The analysis results show that the most dominant disclosures are in the categories of environmental commitment and real programs, while transparency and public participation are still limited. These findings indicate that local governments use websites as a means of non-financial reporting to build public legitimacy through sustainability narratives. From an accounting perspective, this pattern confirms the function of digital sustainability disclosure as a form of environmental accountability and institutional legitimacy in the era of digital governance.
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange Syukriyah Syukriyah; Satia Nur Maharani; Dhika Maha Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.838

Abstract

This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
Stock Price, Trade Balance, and GDP: Interrelationships (Evidence from Indonesian Stock Exchange 2005- 2020) Setya Ayu Rahmawati; Satia Nur Maharani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1974

Abstract

This research’s focus are on the interrelationships between the three variables, namely the stock price, trade balance and GDP. Using 240 data quarterly between 2005-2020 using VECM Analysis. The results obtained show that in Indonesia Stock Exchange (IDX) there is no significant effect between the combined stock price and TB and vice versa. There is no significant two-way effect between stock prices and GDP. There was a significant influence between GDP on trade balance but not vice versa. The results of this study can enrich research in the field of macroeconomics and finance and can practically be a reference for observers for the Indonesian stock market.
Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma Satia Nur Maharani; Setya Ayu Rahmawati
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1885

Abstract

The nature of scientific accounting significantly influences cognitive processes in individuals studying the discipline. This study examines how cognitive mental processes, specifically mental accounting, shape one's ability to approach accounting concepts with innovation. Within accounting education, the Creative Problem Solving (CPS) technique, known for stimulating divergent thinking, is explored as a means to enhance cognitive creativity. This model provides learners with tools to tackle challenges, generate new ideas, and navigate transformative changes. The research emphasizes the crucial role of mental accounting in achieving success in divergent thinking in the context of accounting. Mental accounting can manifest both positively and negatively, influenced by various learning approaches. Our investigation focuses on how accounting students can cultivate positive divergent thinking amidst cognitive mental accounting dilemmas, informed by an extensive literature review. The study concludes with the development of a model that highlights the cultivation of positive divergent thinking within cognitive mental accounting challenges.
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Ananta, Sasmita Bagus Sang Kesuma Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - Bagaskoro, Muhammad Cahyo Bambang Sugeng Bayu Teguh Imani Bayu Teguh Imani Bellini Munezero Betty Wulansari Christine Desideria Jahi Cipto Wardoyo Dhika Maha Putri Djoewita Djoewita Dodik Juliardi Dwi Narullia Eka Ananta Sidharta Erif Nurhuda Etika Novitasari Fauzan, M Slamet Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Gunibala, Zakir Yusuf Guntur Kusuma Wardana HADI, MOKH. SHLIHUL Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Imani, Bayu Teguh Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lestari, Nopfiana Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi Muhammad Afnan Habibi Muhiban Syabani Nabilah, Zahidah Ismah Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika Puji Handayati Qonita Rani, Wahyu Mustika Reswana, Pria Eka Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah Septiani, Rizki Setya Ayu Rahmawati Sheila Febriani Putri Sholihul Hadi Siti Mariyah SITI MARIYAH Slamet Fauzan Sri Pujiningsih Subandi Subandi Sunaryono Syihhabudin Syihhabudin Syukriyah Syukriyah Tamara Fitri Andansari Triadi Agung Sudarto Vitmiasih, Vitmiasih Wening Patmi Rahayu Yazid, Muhammad Zainul Abidini