Article Per Year (5 Year)
p-Index From 2021 - 2026
3.035
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi dan Keuangan (JAK) eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Malcom: Indonesian Journal of Machine Learning and Computer Science Journal of Public Health Concerns IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Journal of Business Management and Economic Development
Hardini Ariningrum
Universitas Malahayati
Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Pelatihan Penyusunan Laporan Keuangan Sederhana Sebagai Peningkatan Sustainbility Bagi UMKM Tahu Tempe Desa Purwodadi Gading Rejo Pringsewu Ariningrum, Hardini; Mulyani, Mulyani; Dwiyanti, Dea Okta; Dianisa, Ika; Aliya, Sofiatun; Putri, Rismawati Shelia
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i2.2495

Abstract

Pelaku UMKM masih memiliki pemahaman yang minim tentang pentingnya pencatatan keuangan yang baik, pencatatan yang tidak rutin dan tidak terstruktur, keterbatasan sumber daya manusia, serta kurangnya kesadaran akan pentingnya laporan keuangan, yang berdampak pada pengambilan keputusan bisnis. Hal ini menyebabkan UMKM kesulitan mengelola keuangan secara efektif dan menghambat pengembangan usaha mereka dan menyulitkan akses ke pendanaan yang mengancam keberlanjutan usaha mereka. Pengabdian masyarakat ini bertujuan memberikan pelatihan penyusunan laporan keuangan sederhana bagi UMKM tahu-tempe di Desa Purwodadi, Gading Rejo, Pringsewu. Metode pelaksanaan meliputi diskusi, tanya jawab, dan pelatihan menyusun laporan. Pelatihan ini diharapkan dapat meningkatkan pemahaman pentingnya pelaporan keuangan serta keterampilan dalam menyusun laporan keuangan seperti arus kas, laba rugi, dan neraca. Hasil kegiatan menunjukkan bahwa peserta pelatihan mampu mengimplementasikan materi yang diberikan dengan baik, dengan peningkatan pemahaman signifikan terkait pengelolaan keuangan usaha. Sehingga pelatihan ini dapat berkontribusi terhadap keberlanjutan dan pertumbuhan usaha.
Peningkatan Teori Akuntansi Syariah Di Indonesia Hardini Ariningrum; Fatriola Yoda Sutrahti
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.718 KB) | DOI: 10.69768/ji.v1i2.8

Abstract

Along with the development of Islamic banks in Indonesia, the Muslim community implements Islamic sharia in socio-economic life, more and more Islamic business institutions carry out their operational and business activities based on sharia principles. Transaction recording and financial reporting applied to Islamic business institutions which later developed into sharia accounting. The development of accounting as a branch of social science has experienced a very basic and meaningful shift in values, especially regarding the underlying theoretical framework that is guided by changes that occur in people's lives. Another philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business developments. The purpose of this study is to examine the development of Islamic accounting theory that already exists in Indonesia. The method used in this research is ex post facto analysis through urf as the main basis. This study finds that the ideal Islamic accounting theory consists of rules covering aspects of aqidah, amaliah law, and morals. The implication is that Islamic financial statements must have a number of material and non-material properties. Thus, sharia accounting theory is used to maintain Allah's sharia, both conceptually and practically.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI BIDANG PERBENDAHARAAN: STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN PESAWARAN Hardini Ariningrum; Miftah Riska Maulana Cahyani; Sudewi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17841

Abstract

Penelitian ini bertujuan untuk menguji pengaruh disiplin kerja terhadap kinerja karyawan di divisi bidang Perbendaharaan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Pesawaran. Sampel pada penelitian adalah karyawan BPKAD kabupaten Pringsewu yang telah memenuhi kriteria purposive sampling.. Analisis data yang digunakan dalam penelitian ini adalah menggunakan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan di Bidang Perbendaharaan BPKAD Kabupaten Pesawaran. Pembuat kebijakan yaitu bagian bendaharaan BPKAD Kabupaten Pesawaran menjadikan hasil penelitian ini sebagai tolak ukur dalam memaksimalkan kinerja karyawan. disiplin kerja hendaknya di evaluasi dan terus ditingkatkan agar memperoleh hasil yang optimal. Kata kunci : Disiplin Kerja, Kinerja Karyawan, Bidang Pembendaharaan BPKAD
Digital Currency Adoption and Its Impact on Monetary Policy Effectiveness in Emerging Markets: A Comparative Analysis Jatiningrum, Citrawati; Ariningrum, Hardini; Abadi, Satria; Marantika, Abshor
Journal of Business Management and Economic Development Том 3 № 03 (2025): September 2025
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i03.1940

Abstract

This study examines the relationship between digital currency adoption and monetary policy effectiveness across emerging markets through a comprehensive comparative analysis of twelve countries over the period 2018-2024. Using panel data regression analysis and a mixed-methods approach, we investigate how the proliferation of digital currencies—including cryptocurrencies and central bank digital currencies (CBDCs)—affects traditional monetary policy transmission mechanisms. Our findings reveal significant heterogeneity in the impact of digital currency adoption on monetary policy effectiveness, with countries exhibiting varying degrees of policy transmission disruption. The results indicate that higher levels of digital currency adoption are associated with reduced effectiveness of conventional interest rate policies, particularly in countries with weaker institutional frameworks. However, nations implementing CBDCs demonstrate improved monetary policy transmission compared to those with predominantly decentralized cryptocurrency adoption. The study contributes to the emerging literature on digital finance and monetary policy by providing empirical evidence of the trade-offs between financial innovation and monetary policy autonomy in developing economies. These findings have significant implications for central banks in emerging markets as they navigate the digital transformation of their financial systems while maintaining monetary stability.
Pengujian Efektifitas Mekanisme Corporate Governance terhadap Kualitas Pengungkapan: Studi pada Perusahaan Terkonsentrasi di Indonesia Ariningrum, Hardini; Gumanti, Miswan; Kasmi, Kasmi; Afif, Muhammad Faris
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.46861

Abstract

This study aims to examine the Corporate Governance (CG) mechanism or corporate governance on the quality of disclosure on the characteristics of companies with highly concentrated ownership, with low investor protection.CG is proxied by several Corporate Governance mechanisms and disclosure quality as measured by the Disclosure Index. The sample of this study is a concentrated manufacturing company that has a majority shareholder. The analysis method uses the Multiple Regression Analysis (MRA) statistical test, with the results of the study proving that the Corporate Governance mechanism, namely the size of the board of directors, the size of the board of commissioners, independent commissioners, and institutional ownership are significant and positive on the quality of disclosure. However, evidence shows that ownership concentration has a negative effect on the quality of disclosure under highly concentrated ownership. This evidence suggests that the effectiveness of CG mechanisms needs to be part of regulations to protect investor rights and for standard setters and regulators to improve the quality of disclosure as an important way to reduce agency conflicts and increase accountability and transparency.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
Co-Authors Abshor Marantika Acep Komara afif al ansori afif, muhammad faris Aini, Hasiatul Alfiana, Nanda Aliya, Sofiatun Apip Alansori Apip Alansori Berlianti, Maulidia Chanita Sari Manulang Chatarina Umbul Wahyuni Citrawati Jatiningrum Desna Sari Putri Desyandri Desyandri Dewi, Anita Kusuma Diah Astika Winahyu Dian Eka Saputri Dianisa, Ika Didi Susianto Dwiyanti, Dea Okta Eka Junia Eka Sariningsih Fatriola Yoda Sutrahti Hafiratul Fitri Usfa Indah Lia Puspita Indah Lia Puspita Irma Nuryana Jayawarsa, A.A. Ketut Jhon Piranda Kasmi, Kasmi Khoidar Amirus Kusnadi Kusnadi Manulang, Chanita Sari Miftah Riska Maulana Cahyani Miswan Gumanti Miswan Gumanti Mulyani Mulyani Murni Indah Sari Nurhalina Sari Putih Rahmawati Putri, Desna Sari Putri, Rismawati Shelia Rahyono Rahyono Restiono, Nanang Satria Abadi Sudewi Tina Setia Wati Dewi Tri Wulan Mayasari Trisia Dira Yuniar Usfa, Hafiratul Fitri Winahyu, Diah Astika Yuniar, Trisia Dira