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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi El Dinar Jurnal Ilmiah Mahasiswa FIB MAGISTRA JABE (Journal of Accounting and Business Education) Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan JOIV : International Journal on Informatics Visualization Integritas: Jurnal Antikorupsi MATAPENA: Jurnal Keilmuan Bahasa, Sastra, dan Pengajarannya The Indonesian Journal of Accounting Research BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Journal of Islamic economy and Community Engagement Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Hukum dan Peradilan Nomicpedia: Journal of Economics and Business Innovation International Journal of Economics, Management and Accounting CJPP
Ratna Candra Sari
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Training on Using the Petanimilenial.id Financial Accounting Application to Improve Financial Accountability Among Millennial Farmers Mustikawati , RR. Indah; Juliani, Dian; Sari, Ratna Candra; Priantinah, Denies; Taman, Abdullah
Journal of Islamic Economy and Community Engagement Vol. 6 No. 2 (2025): Volume 6 No.2 2025
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.2.2769

Abstract

Digital transformation in the agricultural sector is an important requirement for achieving efficiency, transparency, and sustainability in farming businesses. However, low financial literacy and technological skills remain major obstacles for millennial farmers in managing their finances professionally. This community service activity aims to improve the financial accountability and digital capabilities of millennial farmers through training and assistance in using the Petanimilenial.id application. The program was implemented in Sleman Regency, Special Region of Yogyakarta, involving the millennial farmer community as partners. The implementation method included socialization, technical training, implementation assistance, and participatory evaluation using questionnaires. The results of the activity showed a significant increase in digital financial recording capabilities, understanding of application-based financial recording, and the preparation of simple financial reports. The overall average evaluation score of 4.27 (excellent category) indicates that the Petanimilenial.id application is considered easy to use, relevant to farming needs, and effective in improving financial accountability. The evaluation results show that this activity needs to be continued or further developed, with an average score of 4.73. In addition, this activity encourages an increase in farmers' confidence in making decisions based on financial data. This program proves that technology-based assistance can strengthen the financial literacy and professionalism of young farmers, while also being a concrete step towards sustainable agricultural digitalization in the modern economic era.
Peran External Assurance sebagai Pemoderasi pada Pengaruh Good Corporate Governance terhadap Kualitas Laporan Keberlanjutan di ASEAN Aulia, Nida; Sari, Ratna Candra
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 12 No 1 (2026): Maret
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v12i1.33853

Abstract

This study aims to analyze the influence of good corporate governance (GCG) on the quality of sustainability reporting in ASEAN-5 companies. The primary focus of this study is to examine how the characteristics of the audit committee, independent commissioners, gender diversity on the board, and the presence of external assurance moderate the quality of sustainability reports. The findings of this study are expected to provide practical contributions to companies in enhancing transparency, credibility, and accuracy of sustainability reports, while enriching academic literature in the fields of corporate governance and sustainability. The research method used is a quantitative approach with a causal-comparative research design. The research was conducted on companies listed on the ASEAN stock exchange from 2019 to 2022. The research population consisted of 745 companies and the sample consisted of 221 companies. The sampling technique used was purposive sampling. This study utilized secondary data obtained from database Bloomberg and the World Bank. Data analysis was conducted using panel data regression with Statistical Software. The results of this study indicate that independent and gender-diverse commissioners have a positive and significant effect on the quality of sustainability reports. However, the audit committee shows no positive effect on the quality of sustainability reports. Furthermore, the role of external assurance weakens the relationship between independent commissioners and gender diversity on sustainability report quality.
The Effect of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on Students' Academic Performance Through the Use of Generative AI Putri Natami Nainggolan; Ratna Candra Sari
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1014

Abstract

This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.
Co-Authors Abdullah Taman Agnisa Widayanti Ahmad, Rudy Ajeng Wahyu Azizah Annisa Ratna Sari Ansyari, Muhammad Ilyas Nur Arin Pranesti Arin Pranesti Arsy Widiyanti Astri Mardanik Azizah Hasna Arifin Budi Tiara Novitasari Denies Priantinah Desi Setianingrum Dian Juliani Dian Normalitasari Purnama Diana Rahmasari Didi Achjari Doni Uji Windiatmoko Doni Uji Windiatmoko, Doni Uji Fajar, M. Andryzal Firdaus, Muh Fitria Ningrum Sayekti Ida Ayu Purnama Ilyana, Sariyatul Kartika, Ikhsanti Dian Kurniawan, Erry Eka Luthfiani, Rifda Amalia Mahfud Sholihin Mimin Nur Aisyah Mulatiningsih Mulatiningsih Mustikawati , RR. Indah Nida Aulia, Nida Novita Nurbaiti Novita Nurbaiti Nurfatmawati, Lisa Patriani Wahyu Dewanti Patriani Wahyu Dewayanti Puji Yanti Fauziah Putri Natami Nainggolan Ratna Yudhiyati Rr Indah Mustikawati Safitri, Meyliana Sariyatul Ilyana Septi Ika Pawestri Solikhatun, Ismi Sri Suryaningsum Umi Syafaatul Udhma Vera Astuti, Vera Zaki Baridwan Zuhrohtun Zuhrohtun