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Nopianti, Rina
Universitas Bina Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGOLAHAN SAMPAH ORGANIK RUMAH TANGGA BERNILAI EKONOMIS DENGAN MENGGUNAKAN MAGGOT BSF Panudju, Andreas Tri; Nopianti, Rina; Tjeng, Prastika Suwandi
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 04 (2025): JULI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Abstract

Pengelolaan sampah organik rumah tangga menjadi tantangan utama dalam upaya mengurangi beban tempat pembuangan akhir (TPA). Pengabdian kepada masyarakat ini bertujuan untuk mengkaji pemanfaatan larva Black Soldier Fly (BSF) dalam mengolah sampah organik menjadi produk bernilai ekonomi. Larva BSF mampu mengurai sampah organik secara efisien dan menghasilkan biomassa tinggi protein (maggot) serta frass sebagai pupuk organik. Metode Pengabdian kepada masyarakat meliputi pemberian pakan sampah organik kepada larva BSF dan pemantauan pertumbuhan serta hasil reduksi sampah selama 12 hari. Hasil menunjukkan bahwa larva BSF mampu mereduksi hingga 70% sampah organik, menghasilkan ±2,2 kg maggot dan ±3 kg frass dari 10 kg sampah. Potensi ekonomi dari produk ini cukup menjanjikan, dengan pendapatan tambahan rumah tangga sebesar Rp100.000–Rp150.000 per bulan. Pendekatan ini dapat menjadi solusi inovatif dalam pengelolaan sampah berkelanjutan sekaligus meningkatkan kesejahteraan masyarakat.
Challenges and Opportunities of AI Implementation in Financial Sector Early Warning System Judijanto, Loso; Suwandi Tjeng, Prastika; Nopianti, Rina
International Journal of Social Science, Education, Communication and Economics Vol. 4 No. 2 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v4i2.508

Abstract

Digital transformation in the financial sector encourages the adoption of Artificial Intelligence (AI) in early warning systems to improve the effectiveness of risk detection and mitigation. This study aims to identify and analyse the challenges and opportunities of AI implementation in the financial sector early warning system through the literature review method. The results show that AI offers great opportunities in improving fraud detection accuracy, operational efficiency, service personalisation, and data-driven decision making. However, AI implementation also faces significant challenges, such as data quality and security issues, risk of algorithm bias, limited human resources, and the need for adaptive regulation and governance. Optimising these opportunities and mitigating these challenges requires a comprehensive strategy that includes strengthening data governance, improving cybersecurity, developing human resources, and collaborating with regulators. With the right approach, AI can be a key foundation in strengthening the resilience and competitiveness of the financial sector in the digital era.
MEMBANGUN MINAT KARIER SEBAGAI KONSULTAN PAJAK: TINJAUAN ATAS PERSEPSI, MOTIVASI, DAN LITERASI PAJAK MAHASISWA AKUNTANSI PADA UNIVERSITAS BINA BANGSA Nurjanah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.140

Abstract

This study aims to analyze the influence of perception, motivation, and tax knowledge on accounting students' interest in becoming tax consultants. The research employed a quantitative method with a survey approach. The population comprised all 134 sixth- and eighth-semester taxation students at Bina Bangsa University, who served as the sample using a saturated sampling technique. Data analysis was performed using multiple linear regression with SPSS version 25 software. The results indicate that, both partially and simultaneously, the variables perception, motivation, and tax knowledge have a positive and significant influence on accounting students' interest in pursuing a career as a tax consultant.
Integrasi Promosi Wisata di Desa Cikolelet-Serang melalui Website Panudju, Andreas Tri; Nopianti, Rina
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 4 No 3 (2023): KANGMAS: Karya Ilmiah Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v4i3.1443

Abstract

Terdapat potensi wisata organik dan buatan di Desa Cikolelet. Terdapat kekurangan informasi pariwisata bagi calon pengunjung, dan promosi belum dilaksanakan secara maksimal atau diintegrasikan ke dalam satu situs web. Dengan memanfaatkan digitalisasi dan website, aksi ini bertujuan untuk memajukan permukiman pariwisata. Penilaian, pendampingan, pelatihan, dan supervisi merupakan pendekatan yang digunakan. Hasilnya menunjukkan bahwa para peserta mendapat manfaat besar dari bimbingan dan bantuan desain web dan promosi; Temuan ini dapat diartikan sebagai bukti adanya pemantauan melalui Cikolelet. Pengelola sangat membutuhkan pusat informasi wisata karena memberikan informasi kepada wisatawan mengenai tempat wisata. Hasil yang dicapai dari pelatihan manajemen organisasi antara lain peningkatan kualitas pengurus Pokdarwis; Sebelum pelatihan, tidak ada seorang pun yang mempunyai gagasan yang jelas tentang apa yang menjadi tanggung jawab mereka, namun setelah sesi ini, semua orang mempunyai pemahaman yang jelas tentang peran mereka.
Analisis Bibliometrik tentang Kebijakan Pajak dan Pertumbuhan Ekonomi Judijanto, Loso; Tjeng, Prastika Suwandi; Nopianti, Rina; Wijayanti, Indah Oktari
Jurnal Multidisiplin West Science Vol 3 No 12 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i12.1860

Abstract

Penelitian ini menggunakan pendekatan bibliometrik untuk menganalisis literatur terkait kebijakan pajak dan pertumbuhan ekonomi, dengan data yang diperoleh dari database Scopus. Hasil analisis menunjukkan bahwa tema utama seperti economic growth, fiscal policy, dan taxation mendominasi penelitian, mencerminkan fokus literatur pada hubungan antara kebijakan fiskal dan indikator makroekonomi. Selain itu, topik keberlanjutan, seperti carbon tax dan sustainable development, juga menunjukkan peningkatan perhatian dalam literatur, menyoroti peran kebijakan pajak dalam mendukung tujuan keberlanjutan global. Analisis kolaborasi internasional mengungkapkan bahwa Amerika Serikat dan China menjadi pusat penelitian utama, diikuti oleh Inggris, India, dan Kanada. Namun, kontribusi dari negara berkembang seperti Pakistan dan Rusia juga mulai meningkat. Studi ini mengidentifikasi beberapa celah penelitian, termasuk kurangnya eksplorasi tentang integrasi teknologi dalam sistem perpajakan dan dampaknya terhadap keputusan mikroekonomi. Temuan ini memberikan panduan bagi penelitian dan kebijakan masa depan untuk merancang kebijakan pajak yang lebih efektif, adil, dan berkelanjutan.
PEMBERDAYAAN UMKM BERBASIS DIGITAL: SOSIALISASI DIGITALISASI KEPADA UMKM SNACK RUMAHAN Puspa, Rani; Nopianti, Rina; Permana, Angrian; Khodijah, Ina; Yuliah, Yuliah; Afriani, Raden Irna
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 4 (2025): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v5i4.224

Abstract

Digital transformation is an urgent need for MSMEs to increase the competitiveness of local products in the digital era. The UNIBA Community Service Team implemented a community service program in the form of Digitalization Socialization for Home-Based Snack MSMEs in Serang City, in September 2025. This activity aims to equip MSMEs with basic digital marketing skills, ranging from an introduction to digital platforms, promotional strategies, to the practice of creating simple online storefronts. The results of the activity showed an increase in participants' understanding and motivation to utilize social media as a means of marketing local products, such as cassava chips, onion sticks, and other household-based snacks. This program is the first step in encouraging the digitalization of micro-level MSMEs so they can adapt and thrive amidst the challenges of the digital economy era
MENDORONG KEBERLANJUTAN BISNIS MELALUI PAJAK KARBON, KINERJA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY Romlah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.178

Abstract

This study aims to analyze the role of carbon tax, environmental performance, and corporate social responsibility (CSR) in driving business sustainability among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 12 mining companies selected using purposive sampling over five years. The independent variables include carbon tax, environmental performance (measured by the PROPER index), and CSR (measured using a disclosure dummy). Business sustainability is proxied by Return on Assets (ROA) as an indicator of profitability. The multiple linear regression analysis shows that carbon tax, environmental performance, and CSR do not have a significant effect on business sustainability (ROA). These findings indicate that during the observed period, environmental policies and CSR initiatives have not been sufficiently effective in enhancing sustainable profitability in the mining sector.
MENDEFINISIKAN NILAI PERUSAHAAN MELALUI GREEN INVESTMENT DAN ECO- EFFICIENCY: STUDI KASUS DENGAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Sari Putri Pertiwi; Rina Nopianti; Rihand Akbar Cahyanti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.180

Abstract

The recent fluctuation of stock prices in the capital market reflects growing investor uncertainty toward the domestic market. This is driven by concerns over fiscal deficits, the depreciation of the rupiah, and volatile global sentiment, all of which collectively affect firm value. This study aims to analyze the influence of green investment, eco-efficiency, and corporate governance on firm value, with firm size acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using purposive sampling, resulting in a sample of 10 energy companies with 50 firm-year observations from secondary data in annual reports. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS software. The findings reveal that green investment and corporate governance have a positive influence on firm value, while eco-efficiency does not. Furthermore, firm size strengthens the relationship between both green investment and corporate governance with firm value, but it fails to moderate the relationship between eco-efficiency and firm value. This research provides significant implications for companies, especially in the energy sector, to actively integrate sustainability practices. Firms are encouraged to increase investment in impactful green initiatives and strengthen board structures by enhancing the proportion of independent commissioners to improve firm value.
SUSTAINABILITY REPORTING AND ESG DISCLOSURE QUALITY IN THE ERA OF DIGITAL ACCOUNTING TRANSFORMATION Prastika Suwandi Tjeng; Rina Nopianti; Bella Putrie Nindyawan
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.719

Abstract

Digital accounting transformation has shifted the paradigm of corporate reporting through the application of several digital technologies that might raise the standard of information about sustainability. This modification encourages businesses to create Environmental, Social, and Governance (ESG) disclosures and sustainability reports that are more accurate, transparent, and in accordance with stakeholder demands. This study aims to analyze the role of digital accounting transformation in improving the quality of sustainability reporting and ESG disclosures through a literature review approach. The research method uses a literature study by reviewing various reputable scientific articles, books, and relevant academic documents regarding digital accounting transformation, the caliber of ESG disclosures and sustainability reporting. The study's findings show that the use of digital technologies including blockchain, cloud accounting, intelligence, and big data analytics, and integrated reporting systems, can improve data accuracy, information transparency, report preparation speed, verification process effectiveness, and compliance with sustainability reporting standards. On the other hand, the quality of ESG disclosures is still influenced by various challenges, including organizational readiness, data governance, cybersecurity, human resource competency, and evolving regulatory dynamics. Therefore, successful digital accounting transformation requires synergy between technological innovation, good corporate governance, and sustainability strategies to produce more credible, relevant, and decision-supporting ESG reporting. This research provides a conceptual contribution to enriching the literature discusses the connection between raising the standard of sustainability reporting in the digital age and digital accounting transformation.
Digital Taxation Challenges in the Global Economy: Lessons from OECD and G20 Practices Loso Judijanto; Rina Nopianti; Prastika Suwandi Tjeng; Rudy Surbakti; Nong Chai
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2494

Abstract

The rapid growth of digital economies has created complex challenges for national tax systems, necessitating a reassessment of taxation policies and practices. Multinational digital enterprises often operate across borders, creating difficulties in allocating taxable profits and ensuring fair tax contributions. The Organization for Economic Cooperation and Development (OECD) and G20 countries have developed frameworks and initiatives to address these challenges, yet implementation and harmonization remain uneven. This study aims to examine the key challenges of digital taxation in the global economy, drawing lessons from OECD and G20 practices, and to identify strategies for improving policy effectiveness and international cooperation. A qualitative research methodology is employed, combining document analysis of OECD and G20 reports with interviews of tax experts and policymakers. The results indicate that while international frameworks provide valuable guidance, discrepancies in national implementation, divergent regulatory approaches, and the rapid evolution of digital business models hinder consistent taxation. The study concludes that achieving equitable and effective digital taxation requires enhanced international collaboration, adaptive regulatory mechanisms, and continual monitoring of digital business developments. Lessons from OECD and G20 practices highlight the importance of coordinated policy frameworks to minimize tax avoidance and ensure fair contribution of digital enterprises globally.
Co-Authors Al-Amin Angrian Permana, Angrian Ardhining Westri H Bella Putrie Nindyawan Hayyin, Fajar Ibrohim Ibrohim Judijanto, Loso Khodijah, Ina Komarudin, Mochamad Fahru Leni Triana Leni Triana Leni Triana Leni Triana Loso Judijanto Mas'ud Muhammadiah Nong Chai Panudju, Andreas Tri Pertiwi, Sari Putri Prastika Suwandi Tjeng Prastika Suwandi Tjeng Puspa, Rani Raden Irna Afriani Rani Puspa Rashid Rahman Ravi Dara Rihand Akbar Cahyanti Rudy Surbakti Siti Nurjanah Siti Romlah Surani, Dewi Suwandi, Prastika Tjeng Umi Marfuah Wijayanti, Indah Oktari Yosaphat Danis Murtiharso Yuliah, Yuliah