Article Per Year (5 Year)
p-Index From 2021 - 2026
1.945
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi & Keuangan Islam JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Management Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) Jurnal Berdaya Mandiri BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Startupreneur Business Digital (SABDA Journal) Review of Accounting and Business Economics, Business, Management, & Accounting Journal Jurnal Akuntansi Jurnal Social Society
Yane Devi Anna
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
PENDAMPINGAN USAHA MIKRO KRIYA BORDIR DALAM UPAYA KETAHANAN BISNIS PADA MASA KRISIS COVID-19 Puteri Andika Sari; Yane Devi Anna; Wiendy Puspita Sari
Jurnal Berdaya Mandiri Vol. 4 No. 1 (2022): Jurnal Berdaya Mandiri (JBM: EDISI KERJASAMA STIE EKUITAS BANDUNG)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.808 KB) | DOI: 10.31316/jbm.v4i1.1797

Abstract

Pandemik Covid-19 yang telah menjadi wabah dunia, yang semula merupakan isu kesehatan kemudian merembet pada masalah ekonomi seluruh negara, menjadi faktor eksternal yang tidak dapat dikendalikan oleh wirausaha. Usaha mikro, kecil dan menengah yang ada di Indonesia pun terkena dampak ini sampai terjadi penutupan usaha ataupun pengurangan tenaga kerjanya hingga penurunan omset yang sangat drastis. Hal ini terjadi karena kebijakan Pemerintah Indonesia (pembatasan sosial berskala besar) diterapkan guna menurunkan penularan wabah ini. Penggunaan e-commerce menjadi vital bagi pelaku UMKM agar mereka dapat bertahan pasca pandemic Covid-19. Mitra pengabdian kami, yaitu pemilik produk Alea Mukena Abaya mengalami penurunan omset karena belum mengadapatasi perkembangan teknologi dalam bisnis (e-commerce) sehingga kesulitan untuk menjangkau konsumen dengan pembatasan ini. Selain itu pemilik bisnis belum mengelola catatan keuangannya dengan baik sehingga tidak mudah untuk mengetahui aliran dana dan keuntungannya. Tim pengabdi berupaya memberikan pendampingan dalam hal adaptasi mitra terhadap e-commerce dan juga melatih administrasi keuangan agar mitra dapat mengetahui dengan jelas keuntungan yang diperoleh atau dapat mengalokasikan dana yang dimiliki untuk kebutuhan yang paling prioritas dalam bisnisnya. Pendampingan dilakukan secara daring mulai dari survey awal (untuk mengetahui permasalahan mitra), pelaksanaan pelatihan hingga tahap evaluasi kegiatan. Hasil dari pendampingan ini mitra meempunyai akun media sosial bisnis, Tokopedia, dan blogspot yang terbukti mampu menjangkau pasar yang baru. Dan juga tim pengabdi juga merancang beberapa dukumen keuangan sehingga pengelolaan keuangan mitra menjadi lebih baik lagi.  Dengan tim pengabdi melakukan pendampingan ini membantu mitra memiliki ketahanan bisnis selama masa pandemic Covid-19.  
Pengelolaan Keuangan Pada Kelompok Wanita Tani “Mekar Tani” Dalam Mendukung Desa Program Desa Cibodas Sebagai Desa Wirausaha Yane Devi Anna; Lina Said
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6829

Abstract

Dengan diberikannya otonomi Desa, maka desa dapat memanfaatkan kesempatan dengan mengembangkan dan memaksimalkan potensi desanya dengan mendirikan berbagai usaha.  Desa Cibodas adalah desa yang telah memanfaatkan potensinya dengan baik, dengan menjadikan sebagai desa wisata, usaha ternak sapi, kebun sayuran, dan lain lain. Desa Cibodas berada di daerah ketinggian Kabupaten Bandung Barat, sebagian warga melakukan kegiatan usaha ternak sapi yang menghasilkan sapi potong maupun sapi perah.  Sebagian besar warga lainnya melakukan kegiatan usaha di bidang sayuran segar hingga produknya dijual ke supermarket di Bandung hingga Jakarta.  Masalah yang dihadapi Kelompok Wanita Tani “Mekar Tani” dalam budidaya cacing ini adalah belum adanya dokumen administrasi, pembagian tugas dalam pengelolaan keuangan dan pembukuan karena usaha ini baru dibuka bulan Desember 2022.  Tim pengabdi memberikan solusi permasalahan kepada Mitra dengan memberikan pelatihan dan pendampingan pengelolaan keuangan, sehingga usaha ini diharapkan dapat dikelola dengan lebih baik dan pengembangan usaha menjadi lebih berkembang.  Kelompok Wanita Tani membuat pencatatan per bulan untuk penerimaan dan pengeluaran sehingga dapat menghitung laba/rugi per bulan. Selain itu, Kelompok Wanita Tani sudah dapat mengevaluasi perkembangan usahanya menjadi lebih besar lagi.
Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Nestri Retno Andari; Yane Devi Anna
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1328

Abstract

ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management
PENGARUH UKURAN PERUSAHAAN, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Mauhibah, Ratu Habibah; Anna, Yane Devi
Review of Accounting and Business Vol. 4 No. 2: Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v4i2.790

Abstract

This research aims to determine the influence of company size, environmental performance and environmental costs on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. This research method uses quantitative research methods with a descriptive and verification approach. The data used in this research is secondary data in the form of financial reports and company PROPER reports. The data testing technique uses multiple linear regression. The research results show that company size and environmental costs have a partial effect on financial performance, environmental performance has no effect on financial performance. Company size, environmental performance, environmental costs simultaneously influence financial performance.
PENERAPAN METODE PEMBELAJARAN STORYTELLING DALAM UPAYA MENINGKATKAN MINAT MEMBACA SISWA KOBER AS-SYAFA’AH Saidah, Lilis; Anna, Yane Devi; Rari Dwi R.T, Dita
Jurnal Dharma Bhakti Ekuitas Vol. 5 No. 1 (2020): Jurnal Dharma Bhakti
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v5i1.323

Abstract

Kegiatan pengabdian pada masyarakat yang dilaksanakan di Kober As-Syafa’ah, bertujuan untuk membantu mengatasi permasalahan yang tengah dihadapi oleh pengelola Kober As-Syafa’ah terkait dengan usaha untuk meningkatkan minat baca peserta didik di Kober As-Syafa’ah melalui kegiatan pengenalan metode pembelajaran menggunakan metode story telling. Kegiatan ini dilaksanakan melalui program pendampingan dalam melakukan kegiatan pengenalan metode story telling dalam pembelajaran di Kober As-Syafa’ah. Pelaksanaan pengabdian dilakukan dari mulai pelaksanaan persiapan dengan menyediakan perangkat pembelajaran story telling berupa penyediaan berbagai buku cerita anak , hingga pengenalan cara pelaksanaan story telling dalam pembelajaran. Adapun luaran produk dari program tersebut modul pembelajaran strorytelling yang dilengkapi dengan alat bantu berupa alat peraga sesuai kebutuhan di Kober As-Syafaah.
Entrepreneurial Leadership and Innovation Capabilities for Startup Growth in Emerging Digital Markets Mutie, Murphy; Andayani, Dwi; Anna, Yane Devi; Khanna, Gautam
Startupreneur Business Digital (SABDA Journal) Vol. 4 No. 2 (2025): Startupreneur Business Digital (SABDA)
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/sabda.v4i2.901

Abstract

Digital startups in Indonesia are facing increasingly fierce competition and rapid technological change. These conditions require companies to have a high level of adaptability to survive and thrive. The background of this research is based on the importance of entrepreneurial leadership and innovation capability as two factors believed to support business sustainability and growth in the digital era. The purpose of this research is to analyze the extent to which these two factors contribute to the growth of digital startups in Indonesia, particularly in the context of emerging markets that face different challenges than developed countries. The research was conducted using a quantitative survey based method. The instrument used was a questionnaire with a Likert scale of 1–5, distributed to founders and managers of digital startups in Indonesia. The collected data were then analyzed using multiple linear regression to examine the relationship between entrepreneurial leadership, innovation capability, and digital startup growth. The results show that entrepreneurial leadership has a positive and significant influence in providing visionary strategic direction, improving decision-making capabilities, and fostering business resilience in the face of market uncertainty. Meanwhile, innovation capability has been shown to play a crucial role in strengthening competitive advantage through the creation of digital products and services relevant to consumer needs. The conclusion of this study confirms that the synergy between entrepreneurial leadership and innovation capability is a key factor in driving the growth of digital startups in Indonesia. However, this study is still limited by a relatively small number of respondents. Therefore, future research is recommended to expand the sample size and consider additional variables, such as the role of the digital ecosystem, access to funding, and sustainability strategies, to provide a more comprehensive picture.
Pengaruh Tekanan Karyawan dan Tekanan Pemegang Saham terhadap Sustainability Reporting Anna, Yane Devi; Salsabilla, Adinda Khairunisa; Aulia, Andini Putri; Mala, Dinda; Wulandari, Nani
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i2.96

Abstract

This study aims to analyze the influence of employee pressure and shareholder pressure on sustainability reporting. The background of this research is based on the increasing demand for transparency in non-financial reporting that encompasses environmental, social, and governance (ESG) aspects amid growing global awareness of sustainability issues. This study employs a quantitative approach with causal associative research design. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Sustainability reporting is measured based on the Global Reporting Initiative (GRI) Standards indicators, while employee pressure is measured using the natural logarithm of the number of employees, and shareholder pressure is measured through the proportion of shares held by institutional investors.
Studi Empiris : Analisis Penerapan Sustainability Reporting di Negara-Negara Asia Puspita, Astri Della; Solihat, Sifa Tresna; Anna, Yane Devi
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.1073

Abstract

Urgensi penelitian ini yaitu mengingat tekanan global terhadap transparansi ESG di Asia yang semakin ketat, sehingga analisis empiris penerapan sustainability reporting di berbagai negara Asia diperlukan untuk mengidentifikasi kesenjangan pelaporan, menyelaraskan standar seperti GRI dan TCFD, serta mendukung strategi keberlanjutan perusahaan menghadapi risiko iklim dan ekspektasi investor. Penelitian ini bertujuan untuk menganalisis penerapan Sustainability Reporting (SR) di sepuluh negara Asia dan mengidentifikasi faktor-faktor yang mempengaruhi tingkat pengungkapannya. Metode yang digunakan dalam kajian ini adalah studi literatur terhadap berbagai jurnal dan laporan penelitian yang diterbitkan pada tahun 2015-2025 yang membahas pelaksanaan SR di sepuluh negara. Dengan kriteria literatur iklusi dengan kata kunci Sustainability Reporting. Termasuk Indonesia, Vietnam, Singapura, Malaysia, Filipina, Jepang, dan India. Hasil menunjukkan bahwa penerapan SR di Asia masih beragam, yang dipengaruhi oleh kekuatan regulasi, dukungan pemerintah, dan kesadaran perusahaan terhadap prinsip keberlanjutan. Tingkat penerapan tertinggi terlihat di negara seperti Singapura dan Thailand, yang telah mewajibkan pelaporan keberlanjutan berdasarkan standar internasional seperti GRI dan ISSB, dengan laporan yang berkualitas tinggi dan konsisten. Sebaliknya, Pakistan dan Vietnam memiliki tingkat penerapan terendah karena belum memiliki regulasi wajib dan masih terbatas pada inisiatif sukarela. Temuan ini menegaskan perlunya penyelarasan kebijakan, peningkatan kapasitas institusional, serta penelitian lebih mendalam mengenai pengaruh SR terhadap transparansi, kinerja perusahaan, dan pencapaian tujuan pembangunan berkelanjutan.
Digital-Based Green Accounting and Its Impact on Financial Performance Napisah, Lilis Saidah; Harto, Budi; Anna, Yane Devi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.17295

Abstract

Digital consumer behavior has changed as a result of the growth of global e-commerce, which has also increased attention to sustainable business practices. However, there are many research gaps because companies do not understand the influence of consumer perceptions on financial performance and the lack of stakeholder involvement in supporting green accounting in the e-commerce sector.  Using an explanatory quantitative method based on Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, this study aims to address these gaps by examining how the implementation of green accounting positively and significantly impacts financial performance (path coefficient 0.435) and digital consumer perceptions. Profitability is the primary measure of financial performance, while indicators such as resource efficiency and carbon emissions reporting are proven to be dominant in shaping consumer perceptions. These results reinforce the relationship between Signal and Stakeholder theories, emphasizing the importance of sustainability transparency as a tool for communicating with digital consumers. This study contributes to research on digital marketing and sustainable accounting by providing practical guidelines for e-commerce businesses on how to optimize the adoption of green accounting to enhance financial performance and boost consumer trust. Keywords: Green Accounting; Financial Performance; Digital Consumer Perception; Sustainability Transparency; E-Commerce
Strengthening the Foundations of Socialpreneurship through Integrated Reporting A Systematic Bibliometric Perspective Anna, Yane Devi; Djajadikerta, Hamfri; Setiawan, Amelia
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.666

Abstract

Concerns regarding the limitations of traditional financial reporting and the narrow focus on shareholder value have led to growing interest in Integrated Reporting (IR), which aims to improve information quality for stakeholders and support sustainability. This study investigates the development of research on Integrated Reporting Quality (IRQ), including its theoretical foundations, measurement methods, influencing factors, and the role of IR in supporting socialpreneurship. Using a systematic literature review and bibliometric analysis of 53 selected articles from 2021 to 2025, and guided by PRISMA methodology, the study explores trends, theories, and keyword networks within IRQ research. The findings reveal key theoretical lenses such as agency, stakeholder, and legitimacy theories, and identify widely used measurement tools like the IR Scoreboard. Furthermore, the study demonstrates how high-quality IR can enhance transparency, attract impact investors, and foster sustainable value creation in social enterprises. Overall, this research provides valuable theoretical insights and practical recommendations for improving IRQ and underscores its strategic importance in advancing sustainability and accountability in socialpreneurship.
Co-Authors Amelia Setiawan Andari, Nestri Retno Aulia, Andini Putri Budi Harto Dita Rari Dwi R.T Dudi Abdul Hadi Dwi Andayani, Dwi Evans, Richard Hamfri Djajadikerta Khanna, Gautam Lena Sherli Marlina Lilis Saidah Napisah Lina Said Mala, Dinda Mauhibah, Ratu Habibah Mutie, Murphy Nestri Retno Andari Puspita, Astri Della Roestanto Sukarta Diputra Salsabilla, Adinda Khairunisa Sari, Puteri Andika Sari, Wiendy Puspita Solihat, Sifa Tresna Susi Sulastri Wulandari, Nani Yulina Ismiyanti, Yulina