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All Journal ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Musamus Accounting Journal JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JES (Jurnal Ekonomi STIEP) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Siti Munawaroh
Universitas Muhammadiyah Berau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency Siti Munawaroh; Sayugo Adi Purwanto; Djupiansyah Ganie; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.289

Abstract

This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples. "The analysis, which included several statistical tests, yielded significant insights and conclusions about the study's focus. 1) Good governance significantly enhances financial report quality in Berau Regency's financial management 2) Government Accounting Standards significantly impact financial report quality in Berau Regency. 3) Good governance and SAP, when implemented together, substantially improve financial reporting quality
The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange Djupiansyah Ganie; Siti Munawaroh; Sayugo Adi Purwanto; Desi Putri Febrianti; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.290

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.
Environmental Accounting, Environmental Cost and Environmental Performance to Influence Green Competitive Advantage at PT. Berau Coal Sayugo Adi Purwanto; Siti Munawaroh; Djupiansyah Ganie
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.291

Abstract

A company in operate his efforts Of course have objective, Wrong the only one is the maximization of the company's value. But what needs to be considered is the competitive advantage to compete with other companies and maintain its position. One of them One superiority competitive a company is green competitive advantages. Method to see how companies implement green competitive advantage is with environmental accounting which also involves environmental costs. One company whose type of business is directly related to the environment is PT Berau Coal. The purpose of this study is to determine the extent to which environmental accounting , environmental cost and environmental performance affect green competitive advantage at PT Berau Coal. This study is a quantitative study. Where the person who acts as a resource person is all over employee level low And middle manager on PT Berau Coal. Analysis The data in this study used the SPSS program. Results from study in show that : (1) Environmental accounting And environmental cost partially has a significant effect on green competitive advantage , while environmental performance partially does not have a significant effect on green competitive advantage at PT Berau Coal; (2) Environmental accounting, environmental cost and environmental performance simultaneously have a significant effect on green competitive advantage at PT Berau Coal and (3) Environmental cost is the factor that has the most dominant effect on green competitive advantage at PT Berau Coal.
Khitanan Masal di SMPN 1 Teluk Bayur Kecamatan Teluk Bayur Dawami Buchori; Abdul Hakim; Taufik Temarwut; Tamam Rosid; Siti Munawaroh; Endah Susanti; Hasbiah Hasbiah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.7127

Abstract

Circumcision is one of the important teachings in Islam and is considered obligatory for males according to the majority of scholars. In addition to its religious significance, circumcision also has medical benefits, particularly for male reproductive health. To support the implementation of Islamic law and improve child health among underprivileged families, the National Zakat Board (Baznas) of Berau Regency collaborated with the University of Muhammadiyah Berau to organize a mass circumcision program as a form of community service. The activity was held at SMPN 1 Teluk Bayur and involved 50 children living in the surrounding area. This study employed a qualitative descriptive approach, with data collected through observation, interviews, documentation, and literature review. The results indicate that the mass circumcision program had a positive impact by alleviating the financial burden on families, increasing public awareness of the importance of circumcision, and optimizing the use of zakat, infaq, and sadaqah (ZIS) funds for social and health programs. The program also highlighted the importance of synergy between zakat institutions and educational organizations in supporting community welfare in the post-pandemic era.
Pelatihan Assessment Badan Pendapatan Daerah Kabupaten Berau Djupiansyah Ganie; Muhammad Bayu; Darmono Darmono; Nahwani Fadelan; Sayugo Adi Purwanto; Siti Munawaroh; Hasbiah Hasbiah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.7154

Abstract

The Assessment Training conducted by the Regional Revenue Agency (Bapenda) of Berau Regency is a strategic effort aimed at enhancing the competency of civil servants in objectively and systematically evaluating employee performance. This training was designed to provide participants with a solid understanding of basic assessment concepts, techniques for developing performance indicators, and the practical application of evaluation methods relevant to their respective roles and responsibilities. The training methods included lectures, interactive discussions, and hands-on simulations in assessment design and implementation. The results of the training indicate improved participant understanding of the importance of performance assessment as a basis for managerial decision-making, employee development, and organizational capacity building. This initiative is expected to contribute to the creation of a more professional, transparent, and accountable system for managing regional revenue through improved human resource quality within Bapenda Berau.
Pertemuan Konsultan Masyarakat Perencanaan Teknis di Salobunne Kabupaten Soppeng Tambaru Tambaru; Rafli Yunianto Pratama; Nusbih Ismail; Rio Udaya; Siti Munawaroh; Delma Pratisa; Afifah Masruniwati
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.7156

Abstract

The Community Consultation Meeting (PKM) for the Technical Planning of the Salobunne Irrigation Area (D.I Salobunne) in Soppeng Regency represents a participatory approach to the preparation of irrigation infrastructure development plans. This activity aimed to provide local communities with information about the proposed irrigation improvement plans and to collect input, suggestions, and recommendations from various stakeholders in the region. The meeting was held at the Village Hall of Tellulimpoe, Marioriawa District, and was attended by representatives from local government, technical consultants, community leaders, and farmer organizations such as P3A and GP3A. The forum served as a platform for communication between technical implementers and the community to ensure that the planning aligns with real conditions and local needs. The outcome of the meeting demonstrated positive collaboration in realizing a participatory, appropriate, and sustainable irrigation planning system.
Peningkatan Kapasitas UMKM Kampung Sukan Tengah melalui Pelatihan Storytelling Produk dan Pemasaran Digital Berbasis WhatsApp Business Winda Jubaidah; Siti Munawaroh; Safitri Nurhidayati; Ammar Fanani; Bambang Budi Oetomo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.8111

Abstract

This community service program was designed to strengthen the marketing capabilities of MSMEs in Kampung Sukan Tengah, Berau, by integrating product storytelling techniques and WhatsApp Business-based digital marketing strategies. The program employed a participatory approach, namely Asset-Based Community Development (ABCD) and Participatory Action Research (PAR), ensuring active participation from the planning stage through evaluation. The program consisted of a one-day intensive workshop with 25 MSMEs, followed by three weeks of online mentoring to ensure consistent application of the acquired skills. Data collection included pre- and post-tests, observation sheets during the training, and a follow-up survey after the program concluded. The results were significant: 80% of participants successfully compiled product catalogs, created automatic replies, and managed their business profiles on WhatsApp Business. Furthermore, 90% of respondents reported increased confidence in communicating their product value propositions, while 60% reported increased sales within three to four weeks of the mentoring session. The discussion connects these achievements to recent literature on MSME digitalization, narrative-based promotions, and mobile-first marketing trends. The results show that the use of simple, accessible, and locally relevant tools, when combined with engaging storytelling strategies, can accelerate digital adoption in rural areas. However, the program's sustainability remains dependent on digital infrastructure support, consistent mentoring, and the involvement of various parties. The program emphasizes the importance of synergy between universities, local governments, and MSME communities to replicate similar practices on a broader scale. Practical recommendations are also provided, including strengthening internet networks, developing applicable training modules, and building a collaborative ecosystem for MSMEs to compete in the digital marketplace.
Peningkatan Motivasi Belajar Akuntansi dan Kemandirian dalam Manajemen Keuangan Siti Munawaroh; Mely Marsanda; Djupiansyah Ganie; Darmono Darmono; Agus Purwoko; Rustam Rustam; Margusianti Margusianti; Nanda Dwi Saputri
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8784

Abstract

Learning motivation and independence in financial management are two crucial aspects in developing the competencies of vocational high school students, particularly in accounting. This study aims to identify strategies to increase motivation to learn accounting and foster financial independence in students at SMKN 7 Berau. Through an interactive and contextual learning approach, students are encouraged to understand accounting concepts in an applied way and manage their personal finances responsibly. The results of the activity indicate increased active participation, deeper conceptual understanding, and students' ability to prepare budgets and record simple transactions. These findings indicate that integrating experiential learning methods and gamification can be an effective solution for increasing student motivation and independence in financial matters. This research contributes to the development of a more relevant accounting learning model that has a direct impact on students' readiness to face future economic challenges.
The Influence of Digital HR Digitalization on Sustainable Performance through Organizational Learning Capability Sayugo Adi Purwanto; Siti Munawaroh; Darmono Darmono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5120

Abstract

This study investigates the nexus between human resource digitalization and sustainable performance, specifically examining how organizational learning capability functions as a vital intermediary. Adopting a quantitative methodology, empirical evidence was gathered from a sample of 300 employees and rigorously analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The empirical results demonstrate that the digital transformation of HR functions exerts a profound and positive influence on both the capacity for organizational learning and the attainment of long-term sustainable performance. The findings suggest that digital HR frameworks do more than just streamline administrative tasks, it cultivates an environment conducive to knowledge acquisition, adaptability, and strategic agility in the face of ecological and market shifts. Furthermore, the analysis identifies organizational learning capability as a significant partial mediator, implying that the impact of digital tools on sustainability is most potent when the organization can effectively translate technological resources into collective wisdom. By bridging digital HRM literature with organizational learning theory, this research offers critical insights for practitioners aiming to harmonize digital investments with a culture of continuous improvement to secure an enduring competitive advantage.
The Effects of Corporate Risk Management and Financial Flexibility on Firm Resilience in Indonesian Manufacturing Firms Darmono Darmono; Siti Munawaroh; Sayugo Adi Purwanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5126

Abstract

The period of 2020–2025 has been characterized by unprecedented global economic instability, placing the manufacturing sector under severe structural pressure and necessitating a comprehensive understanding of corporate resilience mechanisms. This study aims to investigate the integrative influence of corporate risk management and financial flexibility on the resilience of manufacturing firms in Indonesia. This study employs a quantitative causal-explanatory design to examine the relationships between corporate risk management, financial flexibility, and firm resilience in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2025. The sample was selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that corporate risk management and financial flexibility both have significant positive effects on firm resilience, while the relationship between corporate risk management and financial flexibility is not significant. These results imply that firms can strengthen resilience through effective risk management practices and strong financial flexibility independently, highlighting the importance of developing both strategies separately to enhance organizational stability during periods of economic uncertainty.
Co-Authors Abdul Hakim Afifah Masruniwati Agus Purwoko Ammar Fanani Bambang Budi Oetomo Caetano C. Correia Caetano Carceres Correia Caetano Carceres Correia Correia, Caetano Carceres DARMONO Darmono Darmono Dawami Buchori Delma Pratisa Desi Putri Febrianti Djupiansyah Ganie Djupiansyah Ganie Dwibin Kannapadang Endah Susanti Faisal Akbar Fathoni Felismina A. G. Freitas FRENDYKA JUNAEDI ABDILLAH GANIE, DJUPIANSYAH Hasbiah Hasbiah Margusianti Margusianti Mely Marsanda Muhammad Bayu Muhammad Taufiq Nahwani Fadelan Nakisha Iqfah Alfada Nanda Dwi Saputri Nusbih Ismail PARAMITA, UTAMI Purwanto, Sayugo Adi Purwanto, Sayugo Adi Rafli Yunianto Pratama Rima Restu Wulandari Swadi Rio Udaya Rustam Rustam SAFITRI NURHIDAYATI Sayugo Adi Purwanto Sayugo Adi Purwanto Sayugo Adi Purwanto Suryadi Suryadi SYAFIRA RAMADHANI Tamam Rosid Tambaru Tambaru Taufik Temarwut Warti Ratnasari Winda Jubaidah Yohanes Sri Guntur