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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Akuntansi Aktual Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AJAR (Asian Journal of Accounting Research) (e-Journal) Borobudur EKONOMIKA45 Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of the Community Development in Asia Asia Pacific Journal of Management and Education Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Business and Applied Management Journal
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EMPOWERING GLOBAL LEARNERS WITH AI: A CROSS-CULTURAL WORKSHOP ON ACADEMIC INTEGRITY AND INNOVATION Prihatiningtias, Yeney Widya; Atmini, Sari; Alam, Muhammad Dimar; Yuningsih, Yuni
Erudio Journal of Educational Innovation Vol 12, No 2 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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

Abstract

This international community engagement activity aimed to enhance international students’ ability to apply Artificial Intelligence (AI) tools for academic purposes. The mini-workshop, titled “Practical Use of AI Tools for Academic Purposes,” was held at Curtin University on Friday, October 2, 2025. The first session, presented by Muhammad Dimar Alam, M.Acc. from Universitas Brawijaya (Indonesia), demonstrated the use of various AI tools such as ChatGPT, Grammarly, and Litmaps for literature review, academic writing, data analysis, and scholarly communication. The second session, led by Yuni Yuningsih, Ph.D. from Curtin University, focused on Ethical Considerations and Academic Integrity of Generative AI, emphasizing responsible and ethical use of AI in higher education. Participants consisted of Curtin University international students from diverse national and disciplinary backgrounds. The workshop fostered cross-cultural collaboration, critical reflection, and creative engagement with emerging AI technologies in academic research and writing.
The Effect of Environmental, Social and Governance (ESG) Assessment on Firm Value with Profitability as a Mediating Variable Sumarno, Devi Cheilsa; Andayani, Wuryan; Prihatiningtias, Yeney Widya
APMBA (Asia Pacific Management and Business Application) Vol. 12 No. 1 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.012.01.4

Abstract

The development of recent issues regarding the climate change crisis, the impact of environmental damage, social welfare and good governance has forced several companies to adopt new assessment metrics Therefore, this study aims to analyze and examine the effect of ESG valuation on firm value, which is mediated by profitability. This quantitative research used secondary data, and the test used path analysis. The study's results prove that profitability (ROA) can mediate the relationship between ESG assessment and firm value (Tobin's Q). This study concludes that investors still see the value of profitability in considering the company's value in the future due to making investment decisions. This leads to capitalism, which means that investors still have difficulty exploiting the ESG aspect, so they must be assisted by looking at financial performance improvement in selecting companies for making investment decisions in the capital market.
Faktor-Faktor yang Mempengaruhi Penerapan Sistem Informasi Manajemen Perhotelan dengan Pendekatan Model Continuance  Intention yang Dimodifikasi Wikantara, Agung Gede; Sukarharsono, Eko Ganis; Prihatiningtias, Yeney Widya
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 12 No 6: Desember 2025
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.2025126

Abstract

Keputusan dari Sistem Informasi Manajemen (SIM) hotel dengan mengadopsi Cloud Computing (CC) telah menjadi teknologi kunci yang mendukung keberlangsungan operasional bisnis, terutama di sektor perhotelan yang terdampak signifikan kemajuan teknologi saat ini. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kesuksesan dalam penerapan CC dengan menggunakan pendekatan Information System Success Model (ISSM) yang dimodifikasi dan Continuance Intention Model (CI). Variabel yang dianalisis mencakup Kualitas Sistem (KS), Kualitas Informasi (KI), Kualitas Layanan (KL), Kepuasan Pengguna (KP), Trust, Perceived Usefulness (PU) dan CI. Studi ini mengambil fokus pada sektor perhotelan di Indonesia, yang masih menunjukkan tingkat adopsi CC yang relatif rendah. Metode penelitian menggunakan pendekatan paradigma positivistik dengan penyebaran kuesioner kepada pengguna CC di sektor perhotelan. Hasil dari studi ini adalah memberikan pemahaman empiris mengenai bagaimana faktor-faktor tersebut mempengaruhi pengguna untuk terus menggunakan CC, serta bagaimana trust menjadi faktor penting dan paling  dominan serta signifikan dalam memperkuat hubungan antara KS, informasi, dan layanan terhadap  KP dan CI. Ketiga kualitas (KS, KI, dan KL) belum berpengaruh terhadap KP. Hasi ini diharapkan memberikan kontribusi teoretis dalam pengembangan model ISSM dan CI yang belum banyak diteliti di sektor perhotelan, serta kontribusi praktis dalam memberikan rekomendasi kepada pelaku bisnis dan vendor cloud untuk meningkatkan KL dan trust pengguna dalam konteks digitalisasi sektor perhotelan.   Abstract The decision to adopt Cloud Computing (CC) in hotel Management Information Systems (MIS) has become a key technology supporting business continuity, especially in the hospitality sector, which has been significantly impacted by current technological advances. This study aims to analyze the factors influencing the success of CC implementation using a modified Information System Success Model (ISSM) and Continuance Intention Model (CI) approach. The variables analyzed include System Quality (SQ), Information Quality (IQ), Service Quality (SQ), User Satisfaction (US), Trust, Perceived Usefulness (PU), and CI. This study focuses on the hospitality sector in Indonesia, which still shows relatively low levels of CC adoption. The research method uses a positivistic paradigm approach with the distribution of questionnaires to CC users in the hospitality sector. The results of this study provide empirical understanding of how these factors influence users to continue using CC, as well as how trust becomes the most important and dominant factor in strengthening the relationship between KS, information, and service toward KP and CI. The three qualities (KS, KI, and KL) have not yet influenced KP. These results are expected to contribute theoretically to the development of the ISSM and CI models, which have not been extensively studied in the hospitality sector. This result is expected to make a theoretical contribution in the development of the ISSM and CI models, as well as a practical contribution in providing recommendations to business people and cloud vendors to increase KL and user trust in the context of digitization of the hospitality sector.
Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi Rinaldi; Sutrisno T; Yeney Widya Prihatiningtias
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

Abstract

Risk management is essential in both private and public sectors to ensure financial stability and maximize stakeholder value. Despite Indonesia's National Medium-Term Development Plan mandating risk management in public organizations like the Ministry of Public Works and Housing (Ministry of PUPR), its implementation has faced challenges, including bribery and incomplete projects. This study examines the effects of human resources, budget allocation, and regulations on risk management effectiveness, with organizational culture as a moderating variable. Using a survey-based quantitative approach, data from employees in Echelon II Work Units at the Ministry of PUPR was analyzed through Structural Equation Modeling (SEM) with Partial Least Square (PLS). The findings reveal that human resources, budget, and regulations positively impact risk management effectiveness. However, organizational culture plays a mixed role, enhancing the impact of regulations while weakening the budget's effect and not significantly amplifying human resources on risk management. The study concludes that optimizing risk management requires focusing on human resources, aligning organizational culture with regulations, and managing budget impacts carefully
Relative Efficiency of Education, Health, and Infrastructure Spending in Southeast Sulawesi (2018–2022): A Data Envelopment Analysis Approach Siti Hajarana; Muhammad Tojibussabirin; Yeney Widya Prihatiningtias
Business and Applied Management Journal Vol. 3 No. 1 (2025)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.508

Abstract

This study aims to analyze the relative efficiency of education, health, and infrastructure spending in Southeast Sulawesi Province. During the 2018–2022 period, the province experienced relatively strong economic growth along with increased public spending, but gaps in outcomes and sectoral performance between districts remained evident. This study employed a quantitative approach using Data Envelopment Analysis (DEA) with an input-output orientation. A balanced panel dataset of 17 districts/cities observed over five years (85 Decision-Making Units) was analyzed to measure the relative efficiency of education, health, and infrastructure spending. The results indicate that the average efficiency of education (0.97) and health (0.98) spending is higher than that of infrastructure (0.79). Urban areas and optimally planned areas exhibit full efficiency (score 1.00), while remote areas experience relatively suboptimal efficiency levels. Some districts consistently achieve full efficiency, indicating effective resource allocation and service delivery. Conversely, geographically remote areas exhibit inefficiencies due to the uneven distribution of teachers, health workers, and infrastructure quality. These findings suggest that high levels of spending do not automatically guarantee optimal welfare outcomes. This study contributes by providing a subnational efficiency assessment using DEA and offering policy recommendations focused on targeted allocation, cross-sector integration, and performance-based budgeting.
The Effect Of Corporate Social Responsibility (Csr) Reporting On Finan-cial Performance And Company Reputation In Primary Consumer Goods Companies Priaji Santoso, Langen; Yeney Widya Prihatiningtias
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.220

Abstract

Penelitian ini bertujuan untuk menguji aspek-aspek yang dipengaruhi Pelaporan Corporate Social Responsibility (CSR) pada perusahaan Sektor Barang Konsumen Primer di Indonesia yang menerbitkan laporan tahunannya pada BEI tahun 2018-2023. Aspek tersebut adalah Kinerja Keuangan yang diproksikan nilai ROE dan NPM juga aspek Reputasi Perusahaan. Metode penentuan sampel yang digunakan adalah Purposive Sampling yang kemudian diperoleh 90 laporan keuangan tahunan yang memenuhi kriteria. Pengolahan data dilakukan dengan content analysis pada poin pelaporan CSR menggunakan indikator GRI dan Reputasi Perusahaan berdasarkan poin Walsh et al (2009). Hasil penelitian ini menunjukkan bahwa variabel pelaporan Corporate Social Responsibility berpengaruh positif pada kinerja keuangan baik yang diproksikan ke ROE maupun NPM, dan berpengaruh positif pada reputasi perusahaan.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Abdulrival Hartoyo Adiwicaksana, Surya Afrisal, Reza Agus Arifin Ainul Rizkiyah Ali Djamhuri Ali Djamhuri Alif Rodhiyan Alita Puspa Ningrum Alita Puspa Ningrum, Alita Puspa Ameldan Alchair, Achmad Rifadi Amrizal Imawan Anak Agung Istri Sri Wiadnyani Andry Yunanto Arasy, Fajar Hafidh Areta Widya Kusumadewi Areta Widya Kusumadewi Astia Putriana, Astia Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aulia Rahma Yani Bahri, Nur Alim Bambang Hariadi Bambang Subroto Cahaya, Devi Nur Destriviyani, Viola Devi Cheilsa Sumarno Devi Nur Cahaya Djuang, Vinsensius Ferrer Antonius Driana Leniwati Eko Ganis Sukoharsono Elok Riskika Putri Fahrizal Irfan Alfianto Fajar Hafidh Arasy Fakhirah, Sarah Febriana Putri Lestyadi Fia Annahdliyah Khairani Fidya Gumilang Arianwuri Ghazi, Achmad Fariz Gracyella Natalie Putri Karo Karo Gugus Irianto Gugus Irianto Habib Muhammad Shahib Hariadi, Bambang Ikhsan, Muhammad Choiri Ikram, Dzul Imam Subekti Imam Subekti Intan Lifinda Ayuning Putri Iwan Triyuwono Julianto, Sofyan Wijaya Karimatun Nisa’ Karo Karo, Gracyella Natalie Putri Kartika, Ita Yuni Lilik Purwanti Lusiana Lusiana M. Achsin M.Khairul Dzakirin Made Sudarma Maudina Rahma Wardhani Mody Kusumatuti, Febriyanti Muhammad Dimar Alam Muhammad Tojibussabirin Nadia Dayanti Ni Made Ananda Saraswati Nisa’, Karimatun Novian Seno Saden Novian Seno Saden, Novian Seno Nur Alim Bahri Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni Octadila Laily Anggraeni, Octadila Laily Pertiwi, Sekar Priaji Santoso, Langen Purweni Widhianningrum Putri, Aliyah Alamanda Putri, Kalyana Btari Putri, Shafa Alika Rahmat, Muhammad Aldi Alif Reza Afrisal Rifki Inderawan, Ahmad Rinaldi Rinaldi Rinaldi Rinaldi Rini Ridhawati Riza Muttaqin Rizkiyah, Ainul Roekhudin, Roekhudin Saraswati , Ni Made Ananda Sari Atmini Satia Yustisia Sinta Yuliastutik Siti Hajarana Siti Rodliyah Sofyan Wijaya Julianto Sri Palupi Prabandari Sukarharsono, Eko Ganis Sumarno, Devi Cheilsa Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Unti Ludigdo Unti Ludigdo Ustantini, Sinta Wardhani, Maudina Rahma Wasis Rizki Widyanto Wikantara, Agung Gede Wiwik Hidajah Ekowati Wuryan Andayani Wuryan Andayani Yuliastutik, Sinta Yuningsih, Yuni Yuyut Krisdiantoro Yuyut Krisdiantoro