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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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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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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.
Smart City Sustainability Disclosure: Local Government Digital Legitimacy in Indonesia Wahyu Mustika Rani; Sri Pujiningsih; Satia Nur Maharani
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.
A Study on Financial Management among Generation Z in Malang City Turosida, Trianita Diana; Andayani, Endang Sri; Maharani, Satia Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6860

Abstract

This research analyzes the effect of financial literacy, hedonic lifestyle, and fear of missing out (FOMO) on the financial management behavior of Generation Z in Malang City by involving locus of control as an intervening variable. The study applied a quantitative explanatory design using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with 385 respondents aged 18–27 years. The findings reveal that financial literacy does not significantly influence financial management behavior or locus of control. In contrast, hedonic lifestyle and FOMO demonstrate a significant relationship with locus of control, although FOMO does not directly affect financial management behavior. The results further indicate that locus of control positively contributes to financial management behavior and acts as a mediating variable in the relationship between hedonic lifestyle, FOMO, and financial management behavior. This study concludes that financial management behavior among Generation Z in the digital era is shaped not only by financial understanding, but also by psychological and social influences.
Smart Low Head Picohydro System with QHBM Optimization for Rural Electrification and Innovation ARIPRIHARTA ARIPRIHARTA; MOKH. SHLIHUL HADI; NANDANG MUFTI; SATIA NUR MAHARANI; MUHAMMAD CAHYO BAGASKORO; SASMITA BAGUS SANG KESUMA ANANTA; PRIA EKA RESWANA
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.
Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Nopfiana Lestari; Satia Nur Maharani; M Slamet Fauzan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.955

Abstract

Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
Comparative Analysis Between Pre-Trading Volume Activities with Post Event Tax Amnesty Bayu Teguh Imani; Satia Nur Maharani; Sheila Febriani Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.951

Abstract

This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semistrong form). Further research is suggested to use the calculation method and time period different from this research in order to obtain more accurate results.
Reconstruction Of Performance Measurement Models For Mental Hospitals Etika Novitasari; Satia Nur Maharani; Cipto Wardoyo
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.
The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia Arini Arini; Satia Nur Maharani; Dodik Juliardi
International Journal of Tourism and Hospitality in Asia Pasific Vol 3, No 3 (2020): International Journal of Tourism and Hospitality in Asia Pasific (IJTHAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v3i3.958

Abstract

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.
THE MEDIATING EFFECT OF SELF EFFICACY ON ENTREPRENEURSHIP KNOWLEDGE ON STUDENT ENTREPRENEURIAL INTEREST AT VOCATIONAL STATE SCHOOL IN MOJOKERTO REGENCY Maghfiroh Maghfiroh; Heny Kusdiyanti; Satia Nur Maharani
International Education Trend Issue Vol. 1 No. 2 (2023): International Education Trend Issue July–December
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v1i2.298

Abstract

Unemployment is one of the main problems that every country faces. When talking about unemployment, it means not only talking about social problems but also talking about economic problems. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This study used Google Forms for the data collection on Vocational State School students in the Mojokerto district. Four hundred respondents from the three schools used as the object of research constituted the entire sample. The results showed that Entrepreneurship Knowledge and self-efficacy can explain the interest in entrepreneurship. However, the Entrepreneurship Knowledge variable will have more influence on entrepreneurial interest, if reinforced with Self-efficacy as a mediating variable
The Influence of Entrepreneurship Education And Adversity Question on Entrepreneur Intention Through Entrepreneurial Attitude on Students in Jombang District Zahidah Ismah Nabilah; Wening Patmi Rahayu; Satia Nur Maharani
International Education Trend Issue Vol. 2 No. 2 (2024): International Education Trend Issue July–December
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v2i2.468

Abstract

Entrepreneurial intention is a person's encouragement in deciding what they will do and the realization is in the form of an attitude that is done. This study examines the direct and indirect effects of Entrepreneurship Education, Adversity Questions, and Entrepreneur Intention through Entrepreneurial Attitude. The sample of this research is students of private universities in Jombang Regency who have taken entrepreneurship courses such as STIE PGRI, Darul Ulum University, Hasyim'Asyari University, KH.A.Wahab Hasbullah University, PGRI University which amounted to 235 respondents. Data analysis used descriptive analysis, Structural equation model-partial least square (SEM-PLS). The results of this study found that there is a positive and significant effect of Entrepreneurship Education on Entrepreneurial Attitude, Adversity question on Entrepreneurial Attitude, and there is a positive and insignificant effect of Entrepreneurship Education on Entrepreneur Intention, there a positive and significant effect of Adversity Question on Entrepreneur Intention and there is no indirect effect of Entrepreneurship Education, on Entrepreneur Intention through Entrepreneurial Attitude. There is an indirect effect of the Adversity Question on Entrepreneur Intention through Entrepreneurial Attitude.
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - 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 Endang Sri Andayani Erif Nurhuda Etika Novitasari Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Gunibala, Zakir Yusuf Guntur Kusuma Wardana Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi MOKH. SHLIHUL HADI Muhammad Afnan Habibi MUHAMMAD CAHYO BAGASKORO Muhiban Syabani Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika PRIA EKA RESWANA Puji Handayati Qonita Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah SASMITA BAGUS SANG KESUMA ANANTA 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 Turosida, Trianita Diana Vitmiasih, Vitmiasih Wahyu Mustika Rani Wening Patmi Rahayu Yazid, Muhammad Zahidah Ismah Nabilah Zainul Abidini