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All Journal Infestasi Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi SENAPAS Peksos: Jurnal Ilmiah Pekerjaan Sosial
Rini Widianingsih
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh kinerja lingkungan, sosial, dan tata kelola (ESG) terhadap penilaian keberlanjutan perusahaan (CSA) Azkia Husni Mubarok; Rini Widianingsih
Seminar Nasional Penelitian dan Abdimas Vol 3 No 1 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v3i1.12602

Abstract

Praktik keberlanjutan berbasis Environmental, Social, and Governance (ESG) semakin mendapat perhatian sebagai determinan utama dalam menilai kinerja jangka panjang perusahaan. Penelitian ini bertujuan untuk menguji pengaruh penerapan ESG terhadap Corporate Sustainability Assessment (CSA) pada perusahaan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif, data sekunder dikumpulkan melalui IDX Sustainability dan laporan keberlanjutan perusahaan, kemudian dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa ESG berpengaruh positif dan signifikan terhadap CSA dengan koefisien determinasi (R²) sebesar 0,927, yang berarti 92,7% variasi CSA dapat dijelaskan oleh penerapan ESG. Temuan ini menegaskan bahwa integrasi ESG tidak hanya meningkatkan legitimasi dan reputasi, tetapi juga memperkuat kepercayaan investor terhadap keberlanjutan perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan dan regulator, sekaligus membuka ruang bagi penelitian lanjutan yang memasukkan variabel eksternal dan faktor makroekonomi untuk memperoleh gambaran yang lebih komprehensif.
Rezim Pelaporan Tahunan PPh Wajib Pajak Orang Pribadi dalam Kerangka Coretax: Analisis WPR–Governmentality atas PER-11/PJ/2025 Warsidi Warsidi; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19270

Abstract

This article analyses PER-11/PJ/2025 as a policy document that operates as a regime node in the annual individual income tax return (SPT Tahunan PPh Wajib Pajak Orang Pribadi/WPOP) reporting regime under Coretax. The analysis focuses on how the document problematises compliance through data standardisation, channel standardisation, data pre-population (prefill), and acceptance discipline. The article applies an interpretive-critical “What’s the Problem Represented to be?” (WPR) strategy by starting from the “solutions” postulated in the text to extract problem representations, presuppositions, and representational effects. A governmentality lens is then used to map regulatory rationalities and the governing technologies through which those rationalities are operationalised. Findings highlight two regime engines: (i) the master–attachment architecture of the SPT as a modular data schema that turns compliance into a processable data package (compliance as legibility/regularity); and (ii) administrative acceptance gatekeeping based on channel, NPWP validity, and the examination of returns at the acceptance stage (formal/completeness review), which conditions proof of receipt and the consequence of being “deemed not to have filed.” The article operationalises the term “simpul rezim” for this reading and closes with self-problematization to mark the risk of analytic bias when compliance is read primarily as a matter of data format and procedural gatekeeping.
Pendampingan BUMDes dalam Analisis Biaya untuk Program Ketahanan Pangan Ayam Petelur di Desa Srowot Kabupaten Banyumas. Rini Widianingsih; Warsidi Warsidi; Indah Nuraeni
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

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

Abstract

The laying han farming program is one of the Village Fund–supported initiatives aimed at strengthening the food security and economic development sector in Srowot Village, Banyumas Regency. This program is managed by the Village-Owned Enterprise (BUMDes) as a strategic effort to increase village income and create sustainable local businesses. However, the implementation of the program faces challenges related to inadequate cost calculation and the absence of systematic cost accounting practices, which affect the accuracy of production cost determination and financial decision-making. This community service activity aims to provide mentoring assistance to BUMDes managers in calculating production costs for the laying hen program through the application of cost accounting principles. The implementation method includes problem identification, training on basic cost accounting concepts, hands-on assistance in classifying and calculating production costs, and evaluation of the implementation results. Previous studies indicate that the application of cost accounting and financial mentoring in small-scale enterprises and village-owned enterprises can improve cost efficiency, financial transparency, and business sustainability (Hansen et al., 2018; Mulyadi, 2016; Putra et al., 2021). The results of this activity are expected to enhance the managerial capacity of BUMDes in determining accurate production costs, supporting better financial management and strengthening the sustainability of village-based food sector programs.
Digital Marketing untuk Pengembangan UKM di Kecamatan Lumbir, Kabupaten Banyumas Rini Widianingsih; Icuk Rangga Bawono; Indah Nuraeni; Irianing Suparlinah; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16773

Abstract

Lumbir Subdistrict in Banyumas Regency, Central Java, holds significant economic potential through various Small and Medium Enterprises (SMEs) sectors, including traditional food industries, handicrafts, garment production, as well as service and retail trade. However, the majority of SME actors still rely on conventional marketing methods and possess low levels of digital literacy, which limits the market reach of their products. This community engagement activity aims to enhance the capacity of SME actors in utilizing digital marketing through intensive training and mentoring. The methods employed include needs assessment, training in digital content creation, the use of social media platforms (Instagram, Facebook, TikTok), e-commerce platforms (Shopee, Tokopedia, and local marketplaces), as well as branding strategy implementation. The results of the program indicate increased awareness among SME participants regarding the importance of digital marketing, a higher number of SMEs actively marketing their products online, and improved interaction and engagement on digital platforms. Digital marketing assistance has proven effective in strengthening SME competitiveness and expanding market access, particularly for business actors in semi-rural areas such as Lumbir Subdistrict.
Pelatihan Manajemen Risiko dan Kelanjutan Usaha bagi UMKM di Provinsi Banten Sev Rahmiyanti; Rini Widianingsih; Donny Indradi; Achmad Fauzi; Frida Tri Meidina; Sabrina Natasya Putri Bachtiar; Yudistira Bangkit Sanjaya Bachtiar
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16818

Abstract

Entrepreneurship training activities organized by the Banten Province Cooperatives and SMEs Service are a strategic step in increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs). The training, which was held on June 24-25, 2025, was attended by 50 business actors and focused on risk management and was interested in business. Through the delivery of material from professional speakers, participants are expected to be able to implement effective and sustainable business management strategies. The results of the training show that a good understanding of business management can help MSMEs maintain business stability and growth. In addition, this training also offers an understanding of the importance of innovation and adjustment in facing the challenges of a changing market. Through improving skills and knowledge, it is hoped that MSMEs can be better prepared to face challenges and take advantage of existing opportunities, so that they can contribute to local and national economic growth.
Sosialisasi Digital Marketing pada UKM di Desa Mangunegaran, Kecamatan Mrebet, Kabupaten Purbalingga. Dewi Susilowati; Rini Widianingsih; Widyahayu Warmmeswara Kusumastati; Siti Maghfiroh; Bambang Setyo Budi Irianto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16996

Abstract

Mangunegaran Village in Mrebet District, Purbalingga Regency, is home to many Micro, Small, and Medium Enterprises (MSMEs), particularly in the traditional food and bamboo handicraft sectors. However, the utilization of digital marketing among local MSME actors remains low. This community service activity aimed to improve MSME actors’ understanding of digital marketing through basic outreach and training. The methods used included needs identification, material preparation, outreach activities, and a simple evaluation using pre-test and post-test. The results showed an increase in participants’ understanding of the importance of digital branding, simple content creation, and the use of social media for promotion. This outreach is expected to serve as an initial step for MSMEs in Mangunegaran to expand their market through digital channels.
Co-Authors ACHMAD FAUZI Agus Sunarmo Atiek Sri Purwati Aulia Bella Marinda Azkia Husni Mubarok Bambang Setia Budhi Bambang Setyo Budi Irianto Dewi Liesnoor Setyowati dewi susilowati Dona Primasari Donny Indradi Frida Tri Meidina Halomoan Ompusungu Icuk Rangga Bawono Indah Nuraeni IRIANING SUPARLINAH Januaristie Rossan Vilayanti Rahma Yulita Kemalasari Rasyid Mei Mustofa Ratu Ayu Sri Wulandari RR. Ella Evrita Hestiandari Sabrina Natasya Putri Bachtiar SATRIYAS ILYAS Sev Rahmiyanti Siti Maghfiroh Sri Harmeidiyanti Sri Martini Sudrajat sudrajat Triani Arofah Vieridho Rafif Raditya warsidi warsidi Widyahayu Warmmeswara Kusumastati Wita Ramadhanti Yudistira Bangkit Sanjaya Bachtiar