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All Journal Dia: Jurnal Administrasi Publik Telematika Jurnal EMT KITA Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Sosio Humaniora JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Enrichment : Journal of Management Jurnal Scientia Indonesian Journal of Industrial Engineering & Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Ekonomi Perjuangan (JUMPER) Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Manajemen Formosa Journal of Applied Sciences (FJAS) Jurnal Manajemen dan Bisnis JAKPI SENTRI: Jurnal Riset Ilmiah Asian Journal of Applied Business and Management (AJABM) Jurnal Audit dan Perpajakan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ECONEUR (Journal of Economics and Entrepreneurship) PENG: Jurnal Ekonomi dan Manajemen

Hani Fitria Rahmani

Universitas Nasional Pasim

Author-ID : 3324285

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kinerja ESG terhadap Manajemen Laba Riil: Peran Moderasi Kepemilikan Kas Sriwijayanti, Irma; Septiani, Delina Herdian; Rahmani, Hani Fitria; Mauludina, Muhammad Alam; Tampubolon, Ricky Brian D.P.
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4433

This study aims to investigate the influence of Environmental, Social, and Governance (ESG) performance on real earnings management (REM) practices, with cash holdings acting as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach with purposive sampling, yielding 90 firm-year observations from companies that disclosed complete ESG scores between 2021 and 2023. The data were analyzed using panel data multiple linear regression to test the proposed hypotheses. The findings reveal that higher ESG performance is negatively and significantly associated with real earnings management, indicating that companies with stronger sustainability commitments are less likely to engage in REM practices. However, cash holdings were found not to moderate the relationship between ESG performance and REM, suggesting that liquidity alone does not influence the effectiveness of ESG in curbing earnings manipulation. These results underscore the importance of ESG as a mechanism for enhancing financial reporting quality and corporate transparency. They also offer practical implications for investors, regulators, and other stakeholders, encouraging them to view ESG metrics not only as indicators of sustainability but also as proxies for corporate ethical behavior and integrity in financial disclosures.

Delivering impact beyond the plate: service quality, information, and government trust in school feeding perception Sugiharto, Muhammad; Rahma, Rana Ardila; Hadithya, Riyan; Rahmani, Hani Fitria
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6603

School feeding programs are widely recognized as strategic interventions to improve child nutrition, support academic achievement, and reduce the economic burden on low-income families, making them a vital component of social policy in many countries, including Indonesia. The Free Nutritious Meal Program for elementary schools aims to address these goals, yet its success depends not only on technical delivery but also on how beneficiaries perceive its benefits. This study examined the perceived benefits of the program by analyzing the influence of food quality, meal distribution frequency, and program information, with trust in government as a mediating variable. Using a quantitative approach, data were collected from 133 parents of beneficiary students through structured questionnaires and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that food quality has the strongest direct effect on perceived benefits, followed by program information. Meal frequency showed no significant direct effect but contributed indirectly by strengthening trust in government, which emerged as a significant mediator. These findings highlight that improving technical service quality must be accompanied by strategies to build institutional trust. The study offers theoretical contributions by integrating public service management and trust perspectives, and practical implications for policymakers to enhance service quality, transparency, and communication strategies.

Unsur Yang Mempengaruhi Profitabilitas Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021 Oficial Hia; Hani Fitria Rahmani
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.2067

Penelitian ini dilakukan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar kontribusi pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas baik secara parsial ataupun simultan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif dan metode asosiatif. Pada penelitian ini yang menjadi unit analisis adalah Dokumen Laporan Keuangan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Sampel dalam penelitian ini sebanyak 12 perusahaan. Pengambilan sampel acak yaitu purposive sampling pertimbangan. Metode analisis menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh negatif dan signifikan perputaran modal kerja terhadap profitabilitas, dan secara parsial tidak terdapat pengaruh perputaran piutang terhadap profitabilitas. Secara simultan terdapat pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas. Berdasarkan nilai R Square didapat sebesar 0,180 atau 18% hal ini artinya bahwa perputaran modal kerja dan perputaran piutang dapat mempengaruhi profitabilitas sebesar 18% sisanya sebesar 82% dipengaruhi oleh variabel-variabel yang lain yang tidak dilibatkan dalam penelitian ini.

Analisis Perbedaan Return Saham, Trading Volume Activity Dan Bid-Ask Spread Sebelum Dan Sesudah Stock Split: (Studi Kasus Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – 2021) Fajar Irvangi; Hani Fitria Rahmani
MAMEN: Jurnal Manajemen Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Literasi Sains Indonesia

This study aims to determine the differences in stock returns, trading volume activity and bid-ask spreads before and after the stock split in companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study were all companies listed on the Indonesia Stock Exchange that carried out a stock split during the period 2017-2021. Sampling using purposive sampling method, based on predetermined criteria obtained a sample of 30 companies. The method used is a different test analysis with an observation period of 10 days and 20 days, namely t = -5 (5 days before the stock split), t = +5 (5 days after the stock split), t = -10 (10 days before the stock split). split) and t = +10 (10 days after stock split). Hypothesis testing was carried out with the Paired Sample T-Test for data that was normally distributed and the Wilcoxon Signed Rank Test for data that were not normally distributed. Based on the results of the study, it was found that there were no differences in stock returns before and after the stock split, there were differences in trading volume activity before and after the stock split, and there were differences in bid-ask spreads before and after the stock split.

Variabel Penggerak Manajemen Laba Dalam Kacamata Ukuran Perusahaan Dan Financial Distress Rahmani, Hani Fitria
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 2 (2022): Article Research Volume 2 Issue 2, Juli 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i2.1832

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan dan financial distress terhadap manajemen laba, baik secara parsial maupun simultan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2020, Metode penelitian yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan asosiatif, metode analisis menggunakan analisis regresi data panel dan dilakukan pengujian uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh secara negatif siginifikan terhadap manajemen laba dan financial distress berpengaruh positif signifikan terhadap manajemen laba. Serta secara simultan ukuran perusahaan dan financial distress berpengaruh terhadap manajemen laba.

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) Fitria Rahmani, Hani; Sumarsid, Sumarsid
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 3 No 1 (2018): Jurnal Bisnis & Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Perbankan mempunyai peranan penting dalam membangun perekonomian suatu negara. Kemajuan perekonomian suatu negara dapat diukur dari kemajuan perbankan di negara tersebut Kinerja keuangan bank yang berbeda-beda menunjukan kemampuan bank yang berbeda-beda pula dalam mengelola keungannya. Salah satu indikator yang paling tepat untuk mengukur kinerja keuangan suatu perusahaan adalah dengan menggunakn rasio keuangan. Penelitian ini dilakukan pada PT Bank Central Asia (BCA) tahun 2002-2016. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan cross sectional method. Data yang digunakan dalam penelitian adalah data sekunder. Pengolahan data dilakukan dengan menggunakan metode deskriptif, analisis regresi linier berganda, analisis koefisien korelasi, koefisien determinasi, dan uji hipotesis. Hasil penelitian ini diperoleh hasil H0 ditolak Hi diterima artinya bahwa dengan tingkat kepercayaan 95% dapat disimpulkan secara keseluruhan variabelÂ Capital Adequacy Ratio (CAR) (X1), Net Interest Margin (NIM) (X2), Loan to Deposit Ratio (LDR) (X3) mempunyai pengaruh terhadap variabel RETURN ON ASSETS (ROA) (Y) sebesar 73,5% sedangkan sisanya sebesar 26,5 % dipengaruhi oleh variabel lain yang tidak diteliti.Â Â Kata kunci : Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), RETURN ON ASSETS (ROA)

FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA Hani Fitria Rahmani; Ratih Pratiwi; Eka Merdekawati; Aulia Hidayati; Mela Nurdialy
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.677

Digital transformation presents both challenges and opportunities for Indonesian micro, small, and medium enterprises (MSMEs) in achieving sustainability performance. This study aims to examine the influence of digital readiness, technology adoption, and institutional support on MSMEs’ sustainability performance. A quantitative approach was employed by distributing questionnaires to MSME actors and analyzing the data using structural equation modeling based on partial least square (PLS-SEM). The results indicate that most independent variables have a positive and significant effect on sustainability performance, although certain variables show a negative relationship, which differs from some previous studies. This finding highlights that digital readiness and technology adoption do not always generate uniform effects but are strongly shaped by institutional contexts and internal conditions of MSMEs. Theoretically, this research contributes to the advancement of Institutional Theory and the Natural Resource-Based View (NRBV) by emphasizing digital capabilities as strategic resources for sustaining competitive advantage. Practically, the study suggests that policymakers and stakeholders should enhance digital literacy, infrastructure, and support programs for MSMEs to strengthen their ability to adapt to the digital era. The study concludes that synergy between internal MSME factors and external support is crucial for achieving sustainable business outcomes. Future research is recommended to include moderating variables such as strategic leadership or market orientation to provide deeper insights into the dynamics of MSME digital transformation.

Peningkatan pengetahuan home-industry Opak Pajaten dalam penggunaan eco-friendly packaging “Honeycomb Paperwrap” dalam penerapan green-economy Rahma, Rana Ardila; Debora, Fransisca; Rahmani, Hani Fitria
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.19567

Abstrak Keberadaan limbah yang berasal dari kemasan plastik ternyata dapat memberikan dampak negatif lingkungan, kesehatan manusia, dan keberlanjutan bumi. Dalam konteks penggunaannya, plastik digunakan sebagai salah satu opsi utama kemasan bagi produk pada unit usaha industri rumah tangga (home industry). Home industry Opak Pajaten menggunakan kemasan plastik pada produknya. Hal ini dikarenakan rendahnya pengetahuan mitra akan pengaruh kemasan plastik, dan jenis produk kemasan ramah lingkungan (eco-friendly packaging) yang dapat digunakan sebagai kemasan Opak. Universitas Singaperbangsa Karawang (Unsika), dan Universitas Pasim Bandung melalui Hibah Prioritas Unsika (HIPKA) Bidang Penelitian dan Pengabdian kepada Masyarakat (PkM) tahun 2023 melakukan PkM pada home industry Opak Pajaten untuk meningkatkan pengetahuan mitra terkait salah satu jenis eco-friendly packaging yaitu Honeycomb Paperwarp. Honeycomb Paperwrap dibuat dari bahan daur ulang dengan keunggulan ringan sehingga sangat cocok digunakan sebagai kemasan pada produk unit usaha. Kegiatan PkM dilakukan dengan memperkenalkan produk Honeycomb Paperwrap sebagai rekomendasi kemasan yang sesuai dengan kebutuhan dan harapan konsumen, dapat meningkatkan tampilan produk, serta tetap memberikan pengaruh pada kelestarian lingkungan. Kata kunci: industri rumah tangga; honeycomb paperwrap; kemasan ramah lingkungan AbstractWaste originating from plastic packaging negatively impacts the environment, human health, and the earth's sustainability. In its context, plastic is one of the leading packaging options for products in home industry business units. Opak Pajaten's home industry uses plastic packaging for its products. This is due to the partners' low knowledge of the influence of plastic packaging and the types of environmentally friendly packaging products that can be used as Opak packaging. Universitas Singaperbangsa Karawang (Unsika) and Universitas Pasim Bandung, through the Hibah Prioritas Unsika (HIPKA) Bidang Penelitian dan Pengabdian kepada Masyarakat (PkM) tahun 2023 in 2023, conducted PkM at the Opak Pajaten home industry to increase partners' knowledge regarding one type of eco-friendly packaging, namely Honeycomb Paperwarp. Honeycomb Paperwrap is made from recycled materials with the advantage of being light, so it is very suitable for packaging business unit products. PkM activities are carried out by introducing the Honeycomb Paperwrap product as a recommendation for packaging that suits consumer needs and expectations, can improve the product's appearance, and still impact environmental sustainability. Keywords: home industry; honeycomb paperwrap; eco-friendly packaging

OPTIMALISASI POTENSI ECO TRAVEL HUTAN KERTAS PADA DESA KUTAMEKAR KARAWANG MELALUI PENGEMBANGAN PRODUK ZERO WASTE Hani Fitria Rahmani; Budi Prasetiyo; Rana Ardila Rahma; Muhammad Sugiharto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4276-4282

Bidang pariwisata merupakan salah satu bidang industri terbesar di dunia dan telah memberikan kontribusi yang sangat besar terhadap ekonomi global, termasuk di Indonesia. Karawang merupakan sebuah kabupaten di Jawa Barat yang berdasarkan RKPD Kabupaten karawang 2023 mendeskripsikan bahwa terdapat permasalahan yang di alami Kab. Karawang yaitu salah satunya sarana dan prasarana pengelolaan sampah maupun dalam pengelolaan lingkungan yang belum memadai. Berdasarkan permasalahan yang di alami Kab. Karawang, maka program PKM dibuat untuk membantu mengatasi permasalahan tersebut dengan optimalisasi potensi eco travel dan pengembangan produk zero waste sehingga mampu meningkatkan potensi pariwisata dan bisa mengurangi jumlah limbah yang ada di Kab Karawang. Hal tersebut didukung juga oleh Indikator Kinerja Utama Kabupaten Karawang yaitu meningkatnya kontribusi sektor pariwisata dan indeks kualitas lingkungan hidup yang memadai.Â Pengabdian ini bertujuan membantu mitra dalam mengembangkan kemampuan berwirausaha di sektor sustainable development dan memberi pemahaman tentang eco travel dan penguasaan limbah pada pengelolaan wisata. Kegiatan ini mendukung transformasi pendidikan tinggi melalui indikator kinerja utama (IKU), adapun IKU yang akan di capai oleh pengabdian saat ini adalah dosen berkegiatan di luar kampus dan mahasiswa mendapatkan pengalaman di luar kampus.

SHAP-ALE: A Novel Approach to Explainability in Mental Health Prediction using RFR Nur Alamsyah; Budiman Budiman; Wala Erpurini; Hani Fitria Rahmani
Telematika Vol 19, No 2: August (2026)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/telematika.v19i2.3087

The prediction of mental health disorders, such as depression, has become increasingly crucial as global mental health concerns continue to rise. In this study, the predictive task specifically focuses on estimating the prevalence of depressive disorders as the primary target variable, while other mental health conditions such as anxiety and schizophrenia are treated as explanatory features. While machine learning (ML) models, like Random Forest Regressor (RFR), offer high accuracy in predictions, their interpretability remains a challenge. This research introduces SHAP-ALE, an innovative hybrid explainability framework that integrates SHapley Additive exPlanations (SHAP) and Accumulated Local Effects (ALE) to address this gap. SHAP provides both global and local insights into feature contributions, while ALE visualizes feature-target relationships, mitigating bias caused by feature correlations. Using a dataset comprising various mental health disorders and demographic factors, the dataset used in this study was obtained from Kaggle and consists of 6,421 records covering multiple mental health disorder indicators and demographic attributes across different regions and years. RFR model demonstrated robust predictive performance with an R² score of 0.9984 and a Mean Squared Error (MSE) of 0.0016. SHAP analysis revealed that features such as schizophrenia and anxiety disorders significantly influenced predictions, while ALE identified nonlinear relationships between these features and depression prevalence. The combined insights from SHAP and ALE enhance the interpretability of the model, enabling better understanding of the complex factors underlying mental health disorders. This study highlights the contribution of SHAP-ALE as a hybrid explainability framework that integrates local and global interpretability, enabling a more comprehensive understanding of feature interactions and non-linear effects beyond the capabilities of individual methods.

Co-Authors agnia, agnia nurjanah Ajeng Andina Mustika Putri Perdana Aulia Hidayati Ayi Mohamad Sudrajat Budi Prasetiyo Budiman Budiman Danang Rahmat Surono Delina Herdian Septiani Dhea Septianti Eka Merdekawati Erpurini, Wala Fajar Irvangi Fransisca Debora Ginoga, Lesia Fatma Haji, Sapto Herdiani, Febri Dolis Hidayati, Aulia Hikmawati, Erna Iman Firmansyah Inayah, Asty Khairi Lidya Oktalita Lumbantobing, Sabar Pardamean Mela Nurdialy Merdekawati, Eka Mimin Ratna Sari Mira Firdiyanti Muhammad Alam Mauludina Muhammad Sugiharto Muhammad Sugiharto Nasution, Mario Zulfa Nur Alamsyah Nurma Risa Oficial Hia Putri Andini Rahma, Rana Ardila Rana Ardila Rahma Rana Ardila Rahma Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Ridwan Saleh Riyan Hadithya Rosyanti, Novi Safaatillah, Nurus Septiani, Delina Herdian Sriwijayanti, Irma Sumarsid, Sumarsid Tampubolon, Ricky Brian D.P. Umi Nuraini, Umi Wala Erpurini Yeni Yudhistira Adwimurti

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