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All Journal Jurnal Telaah dan Riset Akuntansi Managament Insight: Jurnal Ilmiah Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research Prosiding Konferensi Nasional PKM-CSR Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Indonesia Raya Eastasouth Journal of Effective Community Services Jurnal Fairness West Science Business and Management West Science Interdisciplinary Studies (JUMPER) West Science Interdisciplinary Studies West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Isma Coryanata
Jurusan Akuntansi Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Melakukan Tindakan Whistleblowing pada Kecurangan Akademik Salfitri, Deanisa Puspa; Coryanata, Isma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1061

Abstract

Whistleblowing is considered one of the effective ways to avoid and detect in revealing cheating in college. This study uses the Theory of Planned Behavior (TPB) to analyze the complex interaction between three main factors in whistleblowing, namely individual, situational, and organizational factors. This study used primary data through questionnaires obtained from 182 active students from various universities' in Indonesia. This study used data analysis assisted by SPSS 26 software. The findings prove that the factors analyzed in this study have an impact on students' intentions to whistleblowing academic cheating, both collectively and partially. The results of this study prove that the bystander effect does not influence students' choices to whistleblowing academic fraud. When there are more individuals around when fraud occurs, the likelihood of a potential whistleblower discouraging reporting the fraud they witness is higher. While anonymous reporting channels, moral intensity, and trust in leaders positively affect students' intentions to whistleblowing academic fraud.
“PENGARUH PEMAHAMAN DASAR AKUNTANSI, PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE, DAN MOTIVASI TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA” Akbar, Sandi Muhammad; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11498

Abstract

This research aims to examine the influence of basic accounting understanding, entrepreneurial knowledge, e-commerce, as well as motivation and interest in entrepreneurship among accounting students at the University of Bengkulu. In this study, the population used was 320 people with the criteria being students of the 7th and 5th semester accounting study program who had taken accounting introduction and entrepreneurship courses and using a non-probability sampling method based on the results of calculations using the Slovin formula, a research sample of 76 students was obtained. In this research, the method used is a quantitative method, SPSS 27 using in this research to testing hypotheses and processing data. The results of this research show that accounting understanding, entrepreneurial knowledge, e-commerce, motivation have a simultaneously affect interest in entrepreneurship among accounting students at the University of Bengkulu .
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI PENDAMPING DESA, KOMPETENSI APARATUR DESA, KUALITAS PENGAWASAN BADAN PERMUSYAWARATAN DESA SERTA KOMITMEN PEMERINTAHAN DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA Dilla, Anisyah Martha; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11560

Abstract

This study aims to test and prove the influence of community participation variables, the competence of village assistants, the competence of village officials, the quality of supervision of village consultative bodies and the commitment of local governments to the successful management of village funds in Kaur Tengah District, Kaur Regency. This research uses quantitative methods. The sampling technique used is non probability sampling (saturated sampling) and the type of data in this study is primary data. The sample in this study were all village governments (Village Head (Kades), Village Secretary (Sekdes), Village Treasurer, Head of Affairs (Kaur), Section Head (Kasi)) as many as 96 people. The data collection technique used in this study was through distributing questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS 4.0 application software. The results of this study indicate that community participation, the competence of village assistants, the competence of village officials have a positive and significant effect on the successful management of village funds, and the quality of supervision of village councils and local government commitment have no effect on the successful management of village funds.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA Batubara, Ayu Handayani; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11570

Abstract

The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.
Strategic Agility and Organizational Resilience: How Adaptive Strategies Drive Business Continuity in Dynamic Environments Artis; Jalaluddin, T.; Primasari, Niken Savitri; Coryanata, Isma
Journal Management & Economics Review (JUMPER) Vol. 3 No. 7 (2026): January
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i7.849

Abstract

This study examines the role of strategic agility in enhancing organizational resilience and ensuring business continuity within dynamic and uncertain environments. Drawing on dynamic capability theory, the research investigates how adaptive strategies—such as rapid decision-making, resource flexibility, and proactive sensing—enable organizations to withstand disruptions and maintain operations. Using a quantitative research design with structural equation modeling (SEM), the findings reveal that strategic agility exerts a significant positive effect on both organizational resilience and business continuity. Additionally, organizational resilience is shown to strongly influence business continuity and mediates the relationship between strategic agility and continuity outcomes. These results demonstrate that agility enables organizations to anticipate change, while resilience operationalizes these capabilities to absorb shocks and recover effectively. The model exhibits strong explanatory power and robust validity, reinforcing the interdependence between agility and resilience as essential strategic capabilities. This study contributes to the literature by offering an integrated framework for understanding how adaptive strategies enhance organizational stability and performance in volatile contexts. Practical implications are also provided to guide leaders in embedding agility and resilience into strategic planning and operational processes.
The Influence of Social Capital, Intellectual Capital, and Financial Capital on the Growth of Young Entrepreneurs in West Java Coryanata, Isma; Hakim, Latifa Dinar Rahmani
West Science Business and Management Vol. 3 No. 04 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i04.2550

Abstract

This study investigates the influence of social capital, intellectual capital, and financial capital on the growth of young entrepreneurs in West Java. Young entrepreneurs play a vital role in driving regional economic development; however, their business growth is often constrained by limited resources, capabilities, and access to financing. This research adopts a quantitative approach using data collected from 150 young entrepreneurs in West Java through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using multiple linear regression with the aid of SPSS version 25. The results reveal that social capital has a positive and significant effect on the growth of young entrepreneurs, indicating that networks, trust, and collaborative relationships contribute to improved business performance. Intellectual capital shows the strongest positive influence on entrepreneurial growth, emphasizing the importance of knowledge, skills, creativity, and innovation capability in sustaining and expanding businesses. Financial capital also has a positive and significant effect on growth, although its influence is relatively smaller compared to social and intellectual capital. Simultaneously, social capital, intellectual capital, and financial capital explain 46.8% of the variation in entrepreneurial growth. These findings highlight that the growth of young entrepreneurs in West Java is shaped by an integrated combination of relational, knowledge-based, and financial resources. The study provides practical implications for policymakers and entrepreneurship support institutions to design comprehensive programs that strengthen networks, enhance entrepreneurial competencies, and improve access to finance.
Co-Authors Abdullah Abdullah Abdullah Abdullah Akbar, Sandi Muhammad Anisyah Martha Dilla Annisa Qurrata A’yun Artis Ayu Handayani Batubara Aziza, Nurna Batubara, Ayu Handayani Darius Darius Dilla, Anisyah Martha Eddy Suranta Elisa Hawalia Ramli Elsa Purnama Sari Fachruzzaman - Fachruzzaman, Fachruzzaman Fadli Fadli Fadli Fadli Halimatusyadiah Halimatusyadiah Husaini Husaini Irkhos Irkhos Irkhos Irkhos Irwansyah Irwansyah Jalaluddin, T. Jarmuji Jarmuji Judijanto, Loso Latifa Dinar Rahmani Hakim Lisa Martiah Nila Puspita Lismawati Lismawati Melly Susanti Muhamad Sil Nanang Sugianto Niarti, Upi Nikmah Nikmah Nindita, Nansi Ria Novitasari, Salwa Aulia Nurhayadi, Willy Pancawat, Emmy Pratana Puspa Midiastuty Primasari, Niken Savitri Qodari, Amimah Ridwan Nurazi, Ridwan Rio Akbar, Muhammad Saiful Saiful Salfitri, Deanisa Puspa Sandi Muhammad Akbar Sella Gusti Pratiwi Sukardi Sukardi Susanti, May Vika Fitranita Wijayanti, Indah Oktari