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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen JEM17: Jurnal Ekonomi Manajemen Kajian Manajemen dan Bisnis Business and Finance Journal Jurnal Kajian Ilmiah Journal of Social Research KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi SENTRI: Jurnal Riset Ilmiah International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business Indonesian Journal Economic Review (IJER) Jurnal Multidisiplin Sahombu Civic-Culture: Jurnal Ilmu Pendidikan PKn dan Sosial Budaya Journal of Multidisciplinary Sustainability Asean
Amiartuti Kusmaningtyas
Staf Pengajar Fakultas Ekonomi dan Program Pascasarjana Universitas 17 Agustus 1945 (Untag) Surabaya
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Faktor-Faktor Yang Memengaruhi Pola Konsumsi Pangan Rumah Tangga : (Studi Kasus Desa Sumberejo Kecamatan Wonosalam Kabupaten Jombang) Arief, Sjamsul; Kusmaningtyas, Amiartuti
Civic-Culture : Jurnal Ilmu Pendidikan PKN dan Sosial Budaya Vol. 5 No. 1 (2021): March
Publisher : Penerbit STKIP PGRI Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31597/ccj.v5i1.585

Abstract

This study aims to examine, analyze and prove Engel's Law which says that "the smaller a person's income, the greater the portion of that income will be used to meet food consumption. Conversely, the greater a person's income, the smaller the portion of that income will be used to meet food consumption. Furthermore, this study will also analyze the factors that influence household food consumption patterns in accordance with prevailing theories and laws of demand, such as the level of household income, the price of goods, the number of household members and possibly the level of education. This research is a survey research using a questionnaire distributed to respondents (heads of families). The object of this research is the pattern of household food consumption in Sumberejo Village, Wonosalam District, Jombang Regency. The data used are primary data collected through direct interviews using a questionnaire addressed to each household (respondent) selected as the sample in this study. The data analysis used descriptive analysis to explain the real condition of the respondents and correlation regression to measure the influence of the factors on the consumption pattern of the family household. Statistical testing is done to test the validity and reliability of the data so that conclusions can be drawn from the results of the regression analysis. From the analysis and discussion of the factors that influence household food consumption patterns in Sumberejo Village, Wonosalam District, Jombang Regency, it can be concluded as follows: 1) The share of household expenditure on food consumption is still relatively high, and this shows that the level of household welfare the ladder in the village of Sumberejo, Wonosalam district, Jombang district is still low. There is a difference in the share of non-farmer household expenditures which shows a smaller value compared to farmer households, which means that non-farmer households are more prosperous than farmer households, 2) Partially food prices, household income levels and number of household members tang has a significant (significant) effect on household food consumption patterns in the village of Sumberejo, Wonosalam district, Jombang district. On the other hand, the education level factor of the head of the household has an insignificant (insignificant) effect on the pattern of household food consumption in the village of Sumberejo, Wonosalam sub-district, Jombang district, and 3) Together (simultaneously), food prices, household income levels, The number of household members and the education level of the head of the household have a significant (significant) effect on the pattern of household food consumption in the village of Sumberejo, Wonosalam sub-district, Jombang Regency.
Pengaruh Carbon Performance Awareness, Ethical Accounting Behavior, dan Green Decision-Making Style terhadap Kualitas Pelaporan Keberlanjutan Perusahaan Kurnadi, Kurnadi; Gunardi, Effendy; Kusmaningtyas, Amiartuti; Pandin, Maria Yovita R
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5100

Abstract

Today's business world is navigating escalating social and environmental challenges. This situation is marked by the climate crisis, which is increasingly pressing global concerns. This event has become the root of movements to encourage critical thinking to address environmental and social crises. Global companies have begun publishing sustainability reports as a form of concern for the ongoing environmental crisis. This study attempts to examine the influence of carbon performance awareness, ethical accounting behavior, and green decision-making style on the quality of corporate sustainability reporting. The results of this study found that carbon performance awareness and green decision-making style influence the quality of corporate sustainability reporting. The findings of this study indicate that awareness of carbon emissions, supported by a sustainable decision-making style, can influence the quality of corporate sustainability reporting.
Peran Communication Dalam Meningkatkan Employee Performance Melalui Corporate Culture Sebagai Variabel Mediasi Pada Karyawan Kopi Kenangan Di Sidoarjo Ningtyas, Dian; Kusmaningtyas, Amiartuti
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.v4i4.4887

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh communication terhadap employee performance dengan corporate culture sebagai variabel mediasi pada barista Kopi Kenangan di wilayah Sidoarjo. Latar belakang penelitian ini berangkat dari pentingnya peran communication yang efektif dalam menciptakan lingkungan kerja yang kondusif, serta bagaimana corporate culture dapat memperkuat dampak communication terhadap peningkatan employee performance. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel jenuh, di mana seluruh populasi yang berjumlah 63 barista dijadikan responden. Analisis data dilakukan dengan metode Path Analysis menggunakan perangkat lunak SmartPLS, karena penelitian ini menguji hubungan langsung dan tidak langsung antar variabel. Hasil uji kualitas data menunjukkan bahwa seluruh instrumen penelitian telah memenuhi kriteria validitas dan reliabilitas. Seluruh indikator memiliki nilai outer loading di atas 0,70 dan nilai AVE melebihi 0,50 yang menunjukkan validitas konvergen terpenuhi. Validitas diskriminan juga baik berdasarkan cross loading dan Fornell–Larcker Criterion, sementara reliabilitas instrumen tercapai melalui nilai Composite Reliability dan Cronbach’s Alpha yang berada di atas batas minimum 0,70. Secara empiris, penelitian ini menemukan bahwa communication berpengaruh positif dan signifikan terhadap corporate culture, serta juga berpengaruh langsung terhadap employee performance. Corporate culture terbukti memiliki pengaruh positif terhadap employee performance dan berperan sebagai mediasi parsial dalam hubungan antara communication dan employee performance. Berdasarkan temuan ini, penelitian menegaskan bahwa communication yang efektif dan corporate culture yang kuat merupakan faktor penting dalam meningkatkan employee performance barista. Disarankan untuk memakai objek lain dalam penelitian selanjutnya untuk mendapatkan analisa yang berbeda.
Peran Empowerment Untuk Meningkatkan Employee Performance Melalui Corporate Culture Karyawan Yayasan Griya Al Qur’an di Surabaya Aby, Maulana Setya; Kusmaningtyas, Amiartuti
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.v4i4.5274

Abstract

Penelitian ini bertujuan untuk menganalisis peran empowerment dalam meningkatkan employee performance dengan corporate culture sebagai variabel mediasi pada Yayasan Griya Al Qur’an Surabaya. Penelitian ini dilatarbelakangi oleh pandangan bahwa sumber daya manusia merupakan aset strategis organisasi yang memiliki peran sentral dalam menciptakan dan mempertahankan keunggulan bersaing yang berkelanjutan. Pemberdayaan karyawan dipandang sebagai upaya penting dalam meningkatkan kapasitas, keterlibatan, dan tanggung jawab individu, namun efektivitasnya sangat bergantung pada konteks budaya organisasi yang mendukung. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan desain kausal, yang bertujuan untuk menjelaskan hubungan sebab-akibat antarvariabel. Populasi penelitian mencakup seluruh karyawan Yayasan Griya Al Qur’an Surabaya yang berjumlah 30 orang. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sehingga seluruh anggota populasi dijadikan responden penelitian. Data penelitian dikumpulkan melalui penyebaran kuesioner yang disusun menggunakan skala Likert. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil analisis menunjukkan bahwa empowerment berpengaruh signifikan terhadap corporate culture, dan corporate culture juga berpengaruh signifikan terhadap employee performance. Namun demikian, empowerment tidak terbukti berpengaruh langsung terhadap employee performance. Pengujian pengaruh tidak langsung mengonfirmasi bahwa corporate culture memediasi secara penuh hubungan antara empowerment dan employee performance. Temuan ini menegaskan bahwa peningkatan kinerja karyawan tidak cukup hanya mengandalkan pemberdayaan individu, tetapi harus didukung oleh pembentukan budaya organisasi yang kuat, konsisten, dan terinternalisasi secara menyeluruh.
Perceived Organizational Support Untuk Meningkatkan Employee Performance Melalui Corporate Culture Karyawan Perusahaan Jaya Bags Krian Di Sidoarjo Ali, Ahmad Fauzan; Kusmaningtyas, Amiartuti
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.v4i4.5276

Abstract

This study aims to examine the influence of Perceived Organizational Support (POS) and Corporate Culture on Employee Performance at Jaya Bags Company located in Krian, Sidoarjo. The study is grounded in the view that employees’ perceptions of organizational support play a crucial role in shaping work attitudes, commitment, and performance outcomes. Organizational support is expected to encourage positive behavior by fostering a sense of appreciation and belonging among employees. The research employs a quantitative approach with a causal research design to analyze the relationships among variables. The population consists of all 42 employees of Jaya Bags Company. A saturated sampling technique was applied, meaning that the entire population was involved as respondents. Data were collected using structured questionnaires based on a Likert scale to ensure consistency in responses. The data were then analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that Perceived Organizational Support has a significant positive effect on Corporate Culture, demonstrating that supportive organizational practices contribute to the development of shared values and norms. Corporate Culture is also found to have a significant effect on Employee Performance. However, POS does not have a significant direct effect on Employee Performance. Further analysis confirms that Corporate Culture mediates the relationship between POS and Employee Performance. These findings highlight that improving employee performance requires not only organizational support but also the strengthening of corporate culture as a key mechanism for achieving sustainable performance outcomes.
Peningkatan Employee Performance melalui Work Life dan Corporate Culture di Nuasana Living Management Surabaya Septiani, Mely; Kusmaningtyas, Amiartuti
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.v4i4.5666

Abstract

Studi ini bertujuan menganalisis pengaruh Work Life terhadap Employee Performance dengan Corporate Culture sebagai variabel perantara pada karyawan Nuasana Living Management Surabaya. Permasalahan kinerja karyawan dinilai berkaitan dengan ketidakseimbangan kehidupan kerja serta budaya organisasi yang belum optimal. Penelitian ini menggunakan metode kuantitatif dengan pendekatan path analysis, melibatkan seluruh karyawan tetap sebanyak 33 orang melalui teknik sampel jenuh. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis melalui uji validitas, reliabilitas, serta model struktural menggunakan SmartPLS. Hasil penelitian menunjukkan variabel Work Life memengaruhi Corporate Culture. Hal tersebut dapat mengindikasikan, Work Life (WL) memengaruhi signifikan pada Corporate Culture (CC). Bahwa makin seseorang tersebut mampu menyeimbangkan kehidupan pribadi dengan kehidupan kerja, maka hal tersebut dapat menyebabkan munculnya Corporate Culture (budaya organisasi) yang kondusif. Hal ini sesuai dengan RBV teori yang dipergunakan pada studi ini, yang menjelaskan bahwa makin organisasi itu mampu memanfaatkan sumber daya yang dimiliki (karyawan yang mampu menjalankan work life) maka akan menyebabkan munculnya sesuatu yang produktif dalam hal ini Corporate Culture (CC) yang baik. Corporate Culture tidak mampu memediasi pengaruh Work Life terhadap Employee Performance. Hal ini menegaskan bahwa corporate culture (CC) tidak menjadi perantara pengaruh Work Life (WL) terhadap employee performance (EP). Ketidaksignifikanan ini terjadi karena work life (WL) memengaruhi cukup besar terhadap Corporate Culture (CC), tetapi Corporate Culture (CC) tidak cukup kuat untuk memengaruhi Employee Performance (EP). Dengan demikian, ada faktor lain seperti kepemimpinan, motivasi kerja, dan beban kerja yang dapat memperlemah hubungan antar variabel.
The Role of Internal Control in Fraud Prevention: A Systematic Review of Global Evidence (2021-2025) Sulistyowati, Tussi; Pardosi, Pardomuan; Anwar, Khairil; Pandin, Maria Yovita R; Kusmaningtyas, Amiartuti
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i5.2269

Abstract

Background. This study employs a qualitative descriptive approach through a systematic review of Scopus-indexed journal articles on fraud prevention published between 2021 and 2025. An initial search using targeted keywords yielded 4,283 articles, which were refined through specific filters, resulting in 24 articles for full-text analysis. Purpose. The findings confirm that well-designed internal controls enhance governance, reduce fraud risks, and improve organizational performance across diverse contexts such as China, France, Jordan, and Egypt. Method. The effectiveness of internal controls is shaped by institutional ownership, audit quality, digital transformation, and IT integration. Anti-fraud strategies are closely tied to transparency, monitoring, and risk management, while institutional factors like mandatory audits and ownership reforms strengthen control systems. Results. These insights suggest that managers should invest in robust, technology-supported internal controls tailored to their institutional context.   Conclusion. Future research should examine the evolving impact of digitalization and governance changes on internal control effectiveness, particularly in emerging markets and high-risk sectors.
Crypto Asset Audits in the Era of Decentralized Finance (DeFi): A Global Systematic Review Pardosi, Pardomuan; Sulistyowati, Tussi; Anwar, Khairil; Pandin, Maria Yovita R; Kusmaningtyas, Amiartuti
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2270

Abstract

Background. This research explores global studies on crypto asset audits in Decentralized Finance (DeFi) from 2021 to 2025 through a systematic literature review (SLR) approach, highlighting technological advancements like machine learning and hybrid analytics that enhance audit accuracy, fraud detection, and scalability. Purpose. Auditing practices have expanded to include smart contracts, compliance, security, and environmental audits. However, challenges persist, such as the lack of global regulatory standards, decentralized control, security risks, and instability within DeFi protocols. Method. Despite advancements, effective audits in DeFi require aligning technological innovation with adaptable regulatory frameworks to ensure sustainability and trust. Results. Managerially, DeFi platforms should integrate emerging technologies into auditing practices and collaborate with regulators to address compliance gaps, particularly in anti-money laundering (AML) and transparency.   Conclusion. Future research should focus on developing global DeFi regulations, exploring decentralized auditing methods, and investigating the impact of new financial systems like the metaverse on auditing practices.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN PUBLIK INDONESIA Da Silva, Jose; Da Costa, Juvenal; Da Costa, Francisco; Pandin, Maria Yovita R.; Kusmaningtyas, Amiartuti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2540

Abstract

This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting. Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia
Co-Authors Aby, Maulana Setya Adam Maulana Agtovia Frimayasa, Agtovia Ali, Ahmad Fauzan Araujo, Delia Iria Magno de Ardiana, Dewa Ketut Raka Boquifai, Petronela Maria Merces da Costa Candra, Virlia Alvionita da Costa, Francisco Da Costa, Juvenal da Silva, Jose Enny Istanti Gunardi, Effendy Handayani, Trisna Duwi Hendro Tjahjono KARIMAH, NURUL Khairil Anwar Kurnadi, Kurnadi Laisoka, Duvan Samudra Magalhaes, Cancio Andhika Irawan Maia, Fonseca De Jesus Naufal, Azel Ningtyas, Dian Pandin, Maria Yovia R Pandin, Maria Yovita R Pandin, Maria Yovita R. Pardosi, Pardomuan Putu Suardana, I Gede Rodhiyallah, Muhammad Septiani, Mely Siti Mujanah Sjamsul Arief, Sjamsul Slamet Riyadi Suherman, Achmad Daengs Gatot Sulistyowati, Tussi Tri Ratnawati Ximenes, Elias