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Kurnia Ekasari

Politeknik Negeri Malang

Author-ID : 258465

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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SLR PRISMA: Information Security's Role in Banking Data Integrity Melati, Novian Tika; Ekasari, Kurnia; Susilowati, Kartika Dewi Sri
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.475

This study aims to explore the role of information security in maintaining banking data integrity in the digital era through a Systematic Literature Review (SLR) guided by the PRISMA protocol. A total of 55 relevant journal articles were analyzed using VOSviewer for bibliometric analysis and Taguette for thematic synthesis. The co-occurrence analysis revealed frequently used keywords such as internet banking, information security, technology, electronic banking, and customers, indicating a strong research focus on digital banking systems. Meanwhile, the co-authorship analysis showed limited collaboration among scholars, suggesting that the topic of information system security in the banking sector remains relatively underexplored. The thematic analysis identified key areas of concern, including the implementation of firewalls and intrusion detection systems, the development of secure integration models using OAuth 2.0, cryptographic measures such as AES-256 encryption, tokenization, and the Vigenère cipher, as well as the adoption of cloud computing and blockchain technology. Various cyber threats were also discussed, including data theft, transaction manipulation, credential misuse, malware, phishing, insider threats, and ransomware attacks. Furthermore, the importance of customer data protection was emphasized, particularly in relation to the Consumer Protection Law (UUPK). The findings underscore the need for enhanced technological solutions and stronger research collaboration to strengthen data integrity and security in the banking industry amid growing digital challenges.

Green Product Innovation dan Sustainability Performance terhadap Intellectual Capital pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Romlah, Siti; Ekasari, Kurnia; Wahyuni, Hesti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4749

Penelitian ini bertujuan untuk menyelidiki pengaruh Inovasi Produk Hijau (Green Product Innovation/GPI) dan Kinerja Keberlanjutan (Sustainability Performance/SP) terhadap Modal Intelektual (Intellectual Capital/IC) dalam perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (IDX). Sektor energi, meskipun vital bagi perekonomian global, menghadapi tantangan lingkungan yang signifikan, khususnya terkait perubahan iklim dan eksploitasi sumber daya. Akibatnya, perusahaan semakin tertekan untuk mengintegrasikan prinsip-prinsip keberlanjutan ke dalam strategi inti mereka, menyeimbangkan keuntungan dengan tanggung jawab lingkungan dan sosial. GPI, yang melibatkan pengembangan produk dan proses ramah lingkungan menggunakan prinsip-prinsip seperti mengurangi, menggunakan kembali, dan mendaur ulang, dan SP, yang diukur melalui pelaporan keberlanjutan komprehensif yang selaras dengan standar seperti GRI, merupakan respons strategis yang penting. IC, yang mencakup modal manusia, struktural, dan relasional, mewakili aset tak berwujud yang penting untuk inovasi dan keunggulan kompetitif. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan data sekunder dari laporan keberlanjutan, laporan tahunan, dan laporan keuangan. Pengambilan sampel bertujuan berdasarkan kriteria spesifik (klasifikasi sektor, laporan keberlanjutan berbasis GRI lengkap untuk tahun 2021-2024) menghasilkan sampel sebanyak 19 perusahaan, menghasilkan 76 observasi perusahaan-tahun. Teknik analisis data meliputi statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Inovasi Produk Ramah Lingkungan dan Kinerja Keberlanjutan sama-sama berpengaruh positif terhadap Modal Intelektual. Temuan ini menyoroti pentingnya strategis investasi dalam praktik inovatif ramah lingkungan dan kinerja keberlanjutan yang kuat untuk membangun dan memanfaatkan modal intelektual, meningkatkan kemampuan beradaptasi, inovasi, dan daya saing jangka panjang dalam sektor energi Indonesia yang dinamis. Studi ini menggarisbawahi nilai aset tak berwujud dalam mendorong kinerja bisnis berkelanjutan.

Contextualizing Socio-Technical Design of Accounting Information Systems: Evidence from a Digital Startup in Indonesia’s Sharing Economy Ekasari, Kurnia; Afandi, Aang; Frantika, Shintiya Yulia
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.548

This study designs a socio-technical accounting information system (AIS) for a digital startup operating within Indonesia’s sharing economy. It aims to align technological components with organizational routines, human interactions, and the performance-based payroll structure used by online media platforms. Using the ADDIE development framework—Analyze, Design, Develop, Implement, and Evaluate—this research collects primary data through interviews and observations, supported by secondary company records. The system is developed into a contextualized AIS prototype that integrates socio-technical systems (STS) principles to ensure real-time revenue tracking, transparent payroll calculations, and improved coordination among the startup, its technology provider, and content creators. The results show that combining STS with ADDIE produces a flexible and human-centered AIS that supports performance-based compensation and collaborative digital workflows. This study offers originality by addressing the limited AIS design research for sharing economy-based digital startups in emerging economies, particularly in online media contexts. The findings provide practical implications for startups seeking adaptive, transparent, and resource-efficient financial systems aligned with decentralized business models.

DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES Merry Hanif Rahma; Anik Kusmintarti; Kurnia Ekasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.800

Cooperatives in Indonesia play a strategic role in supporting local economic development and community welfare. However, many cooperatives still rely on manual and fragmented financial management processes that hinder efficiency, accuracy, and transparency in reporting. To overcome these challenges, this study aims to design a web-based Accounting Information System (AIS) for the revenue cycle of KPRI Pergu Singosari as a digital solution to overcome these challenges. To overcome these challenges the research adopts a Research and Development (R&D) approach with the Rapid Application Development (RAD) method, which includes needs analysis, system design, prototype development, and conceptual evaluation. Through business process modelling using Data Flow Diagrams (DFD), this study identifies key performance gaps in the cooperative’s manual accounting system particularly data fragmentation, duplicate recording, and delays in financial reporting. The proposed web-based AIS integrates revenue data across multiple business units (savings and loans, retail, transportation, and land plots) into a single centralized database. The output of this research is a conceptual and functional prototype that demonstrates the system’s technical and functional feasibility in supporting real-time reporting and consolidated cooperative Surplus (SHU) preparation. The conceptual evaluation indicates the prototype’s potential to enhance operational efficiency, data accuracy, and transparency in financial management.

ANALISIS SISTEM ANTRIAN PADA PELAYANAN JASA PT ASABRI (PERSERO) GUNA MENINGKATKAN KUALITAS PELAYANAN Ananda Dwita Ramadhani; Hesti Wahyuni; Kurnia Ekasari; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3699

This research aims to find out the effectiveness of time service and the calculation of fee in the queuing system at the service counter of PT ASABRI (Persero) Branch Malang. The research was conducted by testing the steady- state, and testing the distribution using Kolmogorov Smirnov. The results showed that the steady-state value was 0.461 and has a multi channel-single phase, queuing structure with a queuing model (G/G/2): (FIFO/∞/∞). The average number of customers in the system (Ls) was 1, the average time spent by each customer at the service counter (Ws) was 8.76 minutes, the average number of customers waiting in the queue (Lq) was 0.059, the average time spent by customers waiting in the queue (Wq) was 1.86 minutes. Therefore, the hourly queue fee is IDR 49,984.067 per hour, and the monthly fee incurred is IDR 4,278.175 monthly. It can be concluded that the service counter at PT ASABRI (Persero) Branch Malang is optimal.

PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN Levina Aprilia Valda; Kurnia Ekasari; Hesti Wahyuni
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8m9g9s39

This conceptual article examines the “quantification trap” in the Sustainability Balanced Scorecard (SBSC), which is the tendency to treat numbers as clear and certain proof of social and ethical performance, even though they often reflect only inputs or administrative outputs. Using a critical literature review for the 2020-2025 period and the Theory of Change (ToC) lens, the article applies a reconstruction approach by mapping indicators from the 2024 Sustainability Reports of PT Adaro Andalan Indonesia Tbk and PT Vale Indonesia Tbk into the four Balanced Scorecard perspectives as a framework to reconstruct an SBSC (Learning and Growth, Internal Process, Stakeholder, and Financial). The review finds that many indicators are easy to count, such as training hours, the Community Satisfaction Index, Social Return on Investment, the percentage of complaints resolved, and “zero cases” integrity numbers. These indicators can create an illusion of precision and lead to wrong classification of social and ethical performance when they are not linked to outcomes and real impacts. The findings also show a contrast in measurement quality: safety metrics are usually stronger because they use clear ratios with clear denominators, while social and ethics metrics often stop at aggregated numbers or process outputs. This article proposes redesigning SBSC indicators using ToC through input-output-outcome ratios and leading-lagging pairing to improve measurement quality, clarify cause-and-effect links, and strengthen managerial recommendations for the Indonesian mining sector.

Financial Management Process Optimisation Using BPMN: Land Lot Trading Case at KPRI PERGU Singosari Merry Hanif Rahma; Anik Kusmintarti; Kurnia Ekasari
International Journal of Multi Discipline Science (IJ-MDS) Vol 8, No 2 (2025): Volume 8 Number 2 August 2025
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v8i2.7132

This study aims to model and optimise the financial management processes of the land lot trading unit at KPRI PERGU Singosari using Business Process Model and Notation (BPMN). Despite managing multiple business units, the cooperative continues to rely on manual, non-integrated financial systems, particularly in the land lot unit, which requires complex tracking of assets, payments, and reporting. Using the Rapid Application Development (RAD) approach, the study analysed the existing (As-Is) processes, identified performance gaps, and proposed an improved (To-Be) model through BPMN diagrams. The results revealed significant inefficiencies in the current workflows, including redundant data entry, delayed reporting, and a high risk of human error. The proposed BPMN models offered streamlined processes with better integration, transparency, and readiness for future digital system implementation. This research provided a practical framework for cooperatives seeking to enhance financial accountability and aligns with broader goals of digital transformation in cooperative enterprises.

PELATIHAN PENGELOLAAN KEUANGAN KELUARGA MENGGUNAKAN PROGRAM APLIKASI KOMPUTER “SIKAPI UANGMU” Kartika Dewi Sri Susilowati; Nur Indah Riwajanti; Kurnia Ekasari; Jaswadi Jaswadi; Retno Widiastuti; Hari Purnomo
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.29444

Abstrak: Perencanaan keuangan keluarga tidak hanya penting bagi mereka yang berpenghasilan besar saja, namun juga diperlukan oleh mereka yang berpenghasilan terbatas. Tidak semua orang dapat dengan mudah mengelola keuangan keluarga karena mengelola keuangan memerlukan ketrampilan dan disiplin yang tinggi, karena pendapatan keluarga jumlahnya relatif terbatas, sementara kebutuhan hidup manusia sangatlah banyak dan beragam. Pengelolaan keuangan keluarga lebih banyak dilakukan oleh ibu-ibu rumah tangga, oleh karenanya pada kegiatan Pengabdian Kepada Masyarakat (PKM) kali ini terfokus pada pemberian pelatihan kepada ibu-ibu rumah tangga tentang bagaimana merencanakan keuangan keluarga secara efektif dan efisien… Adapun tujuan dari kegiatan ini adalah untuk meningkatkan ketrampilan anggota PKK dalam mengelola keuangan keluarga berbasis aplikasi “Sikapi Uangmu”. Kegiatan pelatihan cara mengelola keuangan keluarga ini diikuti oleh 20 orang ibu-ibu pengurus PKK Kecamatan Dau, Kabupaten Malang dengan memanfaatkan program aplikasi komputer yang dbuat oleh Otoritas Jasa Keuangan (OJK) “Sikapi Uangmu”. Umpan balik yang diperoleh dari penyebaran kuesioner kepada peserta menunjukkan bahwa tingkat kepuasan peserta terhadap pelaksanaan kegiatan PKM dari sisi metode sebesar 69,23%, materi sebesar 75,4 dan pelaksanaan sebesar 91%. Pelatihan juga berhasil menumbuhkan motivasi dan keinginan peserta untuk memanfaatkan pengetahuan yang diperoleh selama pelatihan untuk melakukan perencanakan keuangan keluarga (79%) dengan menggunakan aplikasi “Sikapi Uangmu” (21%).Abstract: Family financial planning is very important; not just for those with high earnings; people with limited incomes also need it. Due to the relatively limited family income and the wide range of human needs, managing family money demands a high level of skill and discipline, which not everyone can readily possess. Because women handle the majority of family financial management, this time's Community Service (PKM) program concentrated on teaching housewives on how to efficiently and successfully organize their families' finances. Twenty moms who are PKK administrators from Dau District, Malang Regency, participated in this activity. They received training on how to handle family finances using the "Sikapi Uangmu" computer application program, which was developed by the Financial Services Authority (OJK). Survey responses revealed that participants were generally satisfied with the way PKM activities were implemented (69.23%), the material (75.4%), and the execution (91%). Additionally, the training was successful in boosting participants' willingness and desire to use the "Sikapi Uangmu" program to organize family finances (79%) using the knowledge they had learned (21%).

Mapping the Digital Future of Islamic Primary School: A BPMN- Based Accounting System Innovation Faradiba Nurjannah Faatin; Kurnia Ekasari; Anik Kusmintarti
International Journal of Multi Discipline Science (IJ-MDS) Vol 9, No 1 (2026): February 2026
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v9i1.7497

This study aims to redesign the accounting information system for SDI Salafiyah 03 using Business Process Model and Notation (BPMN) to develop an integrated educational finance platform called EduFinancePro. Employing a qualitative case study approach, data were collected from key financial personnel through interviews, direct observations, and document analysis. The research focused on four financial processes: tuition fees, BOS funds, donations, and payroll. Through BPMN-based modelling, the study analysed the transformation from manual to digital workflows, enabling data entry automation, real-time reporting, and audit trail monitoring. The collected data were analysed using a qualitative descriptive method, involving data reduction, data display, and conclusion drawing. To ensure reliability, the study utilised triangulation and member checking. Additionally, the financial workflows were modelled using Bizagi Modeller 4.1 to visualise the transformation from manual to digital systems. The findings suggested that even resource-limited schools can adopt digital systems to enhance financial accountability and operational efficiency. Despite facing infrastructural and personnel readiness challenges, this study demonstrates that BPMN can be effectively applied in primary school contexts. Future research is encouraged to quantitatively evaluate system performance and scalability across various educational institutions.

Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda Dwita Ramadhani Ananda, Fania Trisya Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Azaro, Khoirin Edra Arkananda Gultom Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Faradiba Nurjannah Faatin Fathimatus Zahro Fazda Oktavia Firda Rahmawati Frantika, Shintiya Yulia Hanifatul Hasanah Hari Purnomo Haris, Zainal Abdul Hesti Wahyuni Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi Jaswadi Kabul Putra Imanuel Mone Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Levina Aprilia Valda Melati, Novian Tika Merry Hanif Rahma Merry Hanif Rahma Mufida, Farah Ayu Nur Azizah Nur Azizah Nur Indah R Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri Navalina, Ivana Larasati Putri, Yayang Novealita Wahono Ramadhani, Syefira Retno WIDIASTUTI Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Siti Romlah Suryadi Suryadi Suryan Widati Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yayang Novealita Wahono Putri Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary

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