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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Applied Finance and Business Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal Jurnal Pengabdian Sosial Maneggio
Simon Nisja Putra Zai
Sekolah Tinggi Ilmu Ekonomi Swasta Mandiri
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Pelatihan Marketing dan Manajemen persediaan Digital sebagai Strategi Kemandirian Ekonomi Komunitas Supermom Boyolali Widianingsih, Yuni Pristiwati Noer; Zai, Simon Nisja Putra; Nurkhayati, Eko Diyah
Jurnal Pengabdian Sosial Vol. 2 No. 3 (2025): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/mf83ts39

Abstract

Pengabdian masyarakat ini dilaksanakan sebagai respons terhadap pentingnya pemberdayaan ibu rumah tangga dalam menghadapi perkembangan teknologi digital untuk mendukung kemandirian ekonomi. Komunitas Supermom Boyolali, sebanyak 24 ibu rumah tangga, memiliki potensi besar untuk mengembangkan usaha melalui pemasaran online dan manajemen stok digital. Program ini dirancang dalam tiga tahapan utama yaitu identifikasi kebutuhan, pelatihan teori dasar, dan simulasi bisnis online. Hasil survei awal menunjukkan perlunya peningkatan keterampilan dalam strategi pemasaran digital dan pengelolaan stok yang efisien. Pelatihan teori dasar memberikan pemahaman tentang perilaku konsumen digital, strategi media sosial, serta aplikasi seperti Canva dan Stockpile. Simulasi bisnis online memberikan pengalaman nyata dalam pemasangan produk, pengelolaan stok, dan penyelesaian tantangan bisnis. Evaluasi menunjukkan peningkatan signifikan dalam keterampilan dan kepercayaan diri peserta. Program ini berhasil meningkatkan literasi digital dan kemandirian ekonomi komunitas, dengan rekomendasi pelatihan lanjutan serta kerja sama berkelanjutan bersama STIE Swasta Mandiri.
UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR: English Simon Nisja Putra Zai; Yuni Pristiwati Noer Widianingsih
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.271

Abstract

This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts.
Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization Zai, Simon Nisja Putra; Widianingsih, Yuni Pristiwati Noer
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3893

Abstract

This study examines biodiversity accounting in Indonesia's mining and energy sectors, highlighting the challenges and readiness of companies to support the downstream agenda. Despite the increasing importance of biodiversity for sustainability, issues such as transparency in environmental cost reporting and compliance with regulations persist. Using a qualitative approach through textual analysis of sustainability reports from 60 companies listed on the Indonesia Stock Exchange for 2022-2023, the research identifies key themes related to biodiversity impacts and company actions. The findings reveal that these companies exhibit varying levels of readiness in facing downstream initiatives, with a significant gap between corporate commitments to biodiversity protection and actual implementation. Recommendations for future studies emphasize the importance of integrating advanced technologies, stakeholder engagement, and the role of policy frameworks in enhancing biodiversity management. This research contributes to understanding how companies can align their practices with sustainable development goals, ensuring economic growth while safeguarding biodiversity.
DETEKSI DINI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI MENGGUNAKAN ALTMAN Z-SCORE (2018-2022) Simon Nisja Putra Zai; Oca Arcilla Prameyra Sacly; Eko Diyah Nurkhayati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7459

Abstract

Industri makanan dan minuman di Indonesia menghadapi tantangan signifikan terkait dengan financial distress, yang dapat mempengaruhi keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis potensi financial distress pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022 menggunakan model Altman Z-Score. Metode yang digunakan melibatkan analisis rasio keuangan perusahaan dengan model Altman Z-Score untuk memprediksi kemungkinan kebangkrutan. Hasil penelitian menunjukkan adanya variasi dalam tingkat risiko financial distress, dengan beberapa perusahaan menunjukkan indikasi tinggi terhadap kebangkrutan. Berdasarkan temuan ini, penelitian ini menyarankan agar perusahaan menggunakan alat prediksi keuangan seperti Altman Z-Score untuk deteksi dini dan mitigasi risiko kebangkrutan. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan model prediksi yang lebih akurat untuk sektor makanan dan minuman di Indonesia.
When Good Governance Matters: Digital Auditing and Public Sector Audit Quality Edy Supriyono; Yussri Sawani; Enny Susilowati Mardjono; Simon Nisja Putra Zai; Vicky Pratama Mahardika
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.738

Abstract

Purpose: This study aims to examine the effects of Computer-Assisted Audit Techniques (CAATs), remote auditing, and professional scepticism on the quality of public sector audits, and to analyse the role of good governance moderation in these relationships. This study is important because digital-based public sector audits require governance support to enable technology and auditor judgment to improve public accountability. Method: This study uses a quantitative approach with auditors of the Supreme Audit Agency (BPK) in Central Java as respondents. The Sample used was 134 respondents. Data were obtained by distributing questionnaires. Data were collected through surveys and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. Findings: The results indicate that remote auditing has a positive effect on the quality of public sector audits. In contrast, CAATs and professional scepticism had no direct effect. However, good governance has been shown to moderate the influence of CAATs, remote auditing, and professional scepticism on audit Quality. These findings suggest that audit technology and auditors' critical attitude do not work automatically but require strong governance support. Implications: The results of this study affirm the importance of strengthening digital audit governance, data Quality, Information System Integration, digital Evidence security, auditor independence, and follow-up of audit results. BPK needs to build a digital audit ecosystem that is not only focused on technology adoption but also on strengthening accountability and internal controls. Novelty/Value: This study demonstrates that good governance is a key condition for the effectiveness of audit technology and for professional scepticism in improving the quality of public sector audits.
Co-Authors Amru Sukmajati Diki Setiawan Edy Supriyono Egas Sutipa Eko Diyah Nurkhayati Enny Susilowati Mardjono Estiningtyastuti, Estiningtyastuti Guritno, Laras Pramesti Hani Agustin Hani Agustin Hastuti, Rining Dyah Tri Jumarni Jumarni Nurkhayati, Eko Diyah Oca Arcilla Prameyra Sacly Prijanto, Tulus Ricky Bryan Tampubolon Ricky Bryan Tampubolon Vicky Pratama Mahardika Yudi Bastianto Yuni Pristiwati Noer Widianingsih Yussri Sawani Zaim Arif Eko