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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Manajemen dan Keuangan Tech-E Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Socioeconomics and Development Primanomics : Jurnal Ekonomi & Bisnis JURNAL EDUCATION AND DEVELOPMENT International Journal of Supply Chain Management AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal PkM: Pemberdayaan Masyarakat Jurnal Terapan Manajemen dan Bisnis eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Pena Dimas Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Intelek Dan Cendikiawan Nusantara RUBINSTEIN Sriwijaya Accounting Community Services Journal of Marketing and Business Intelligence Jurnal Dinamika Manajemen
Citrawati Jatiningrum
Institut Bakti Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering 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

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SHAPING BUSINESS ETHICS IN THE DIGITAL ERA OF BANKING COMPANIES: DOES GOOD CORPORATE GOVERNANCE MATTER? Citrawati Jatiningrum; Aza Azlina Md Kassim; Indah Lia Puspita; Hardini Ariningrum
JMBI (Journal of Marketing and Business Intelligence) Vol. 4 No. 1 (2026): JMBI (Journal of Marketing and Business Intelligence)
Publisher : YHMM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jmbi.v4i1.194

Abstract

The digital era has transformed banking operations through advanced technologies, data analytics, and decision making, raising new challenges and opportunities for business ethics. This study examines the relationship between Good Corporate Governance (GCG) and business ethics in banking companies in the context of digitalization. Using a quantitative research design, the study analyzes whether strong corporate governance implementation, good corporate governance policy, IT Governance shape ethical behavior and corporate integrity in digital banking environments. The findings suggest that good corporate governance matters significantly: banks with robust governance frameworks are more likely to embed ethical principles into digital practices, enhance transparency, and strengthen stakeholder trust. The result study show that GCG implementation, GCG Policy and IT Governance significantly as a control mechanism to ensure that the company continues to operate within ethical corridors. The study contributes to the literature by integrating business ethics, corporate governance, and digital era banking, and it offers practical implications for banks, regulators, and policymakers seeking to align technological innovation with ethical and governance standards.
Melestarikan Permainan Tradisonal Indonesia Sebagai “Jembatan Budaya” Bagi Anak Pekerja Migran Indonesia (PMI) Pada Sanggar Bimbingan Batu Cave Malaysia Citrawati Jatiningrum; Endang Noerhartati; Iing Lukman; Satria Abadi; Andino Maseleno
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2026): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i2.3852

Abstract

Fenomena kondisi yang terjadi pada anak Pekerja Migran Indonesia (PMI) di Malaysia ialah minimnya pengenalan budaya Indonesia dan rentannya anak Indonesia mengalami kesulitan beradaptasi di lingkungan multikultural Malaysia. Hal ini dikarenakan sering terpaparnya pada budaya lokal yang dominan, yang menyebabkan mereka lupa atau kurang mengenal tradisi budaya Indonesia sebagai negara asal mereka. Kegiatan pengabdian ini bertujuan untuk melestarikan permainan tradisional Indonesia bagi anak-anak PMI di Sanggar Bimbingan Wira Damai, Batu Cave Negeri Selangor, Malaysia. Program ini dirancang untuk memperkenalkan kembali nilai-nilai budaya Indonesia melalui permainan tradisional yang edukatif, menyenangkan, dan mudah diterapkan dalam kegiatan pembelajaran anak. Metode pengabdian dilakukan melalui sosialisasi, demonstrasi, serta praktik langsung beberapa permainan tradisional Indonesia yang disesuaikan dengan karakteristik dan kebutuhan anak-anak PMI. Kegiatan ini tidak hanya berfungsi sebagai sarana hiburan dan pembelajaran, tetapi juga sebagai media untuk memperkuat identitas budaya, menumbuhkan rasa kebersamaan, serta meningkatkan partisipasi aktif anak-anak dalam kegiatan sanggar. Hasil kegiatan menunjukkan adanya antusiasme yang tinggi dari peserta, peningkatan pemahaman terhadap permainan tradisional Indonesia, serta tumbuhnya minat anak-anak untuk mengenal dan memainkan permainan tersebut secara berkelanjutan. Dengan demikian, permainan tradisional Indonesia terbukti efektif sebagai “jembatan budaya” dalam upaya menjaga keberlanjutan nilai-nilai kearifan lokal di lingkungan anak PMI di luar negeri.
Edukasi Circular Economy: Pemanfaatan Limbah Rumah Tangga Menjadi Produk Bernilai Jual pada TPS 3R Jejama Secancanan Kabupaten Pringsewu Citrawati Jatiningrum; Marilin Kristina; Rara Marselina Jupon; Didi Susianto; Febriansyah
Sriwijaya Accounting Community Services Vol. 5 No. 1 (2026): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.50

Abstract

Pengelolaan limbah rumah tangga di Kabupaten Pringsewu, masih menghadapi tantangan berupa tingginya volume sampah, rendahnya pemilahan di sumber, dan minimnya pemanfaatan menjadi produk bernilai ekonomi. Minimnya edukasi masyarakat dalam pengolahan limbah rumah tangga juga menjadi perhatian bagi Pemerintah Kabupaten Pringsewu. Kondisi ini menyebabkan beban lingkungan dan potensi ekonomi lokal terabaikan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas masyarakat dalam menerapkan prinsip circular economy melalui edukasi, pelatihan teknis, dan pendampingan pengolahan limbah menjadi produk bernilai jual di TPS 3R Jejama Secancanan, Kabupaten Pringsewu, Lampung. Edukasi ini diberikan kepada mahasiswa dan dosen yang diyakini sebagai “Agent of Change” untuk mengedukasi masyarakat luas dan berdampak besar pada masyarakat.  Metode yang digunakan yaitu kombinasi pendekatan partisipatif dan terapan yang terdiri dari edukasi kepada peserta pengabdian tentang konsep circular economy, pemilahan sampah, dan teknik pengolahan kerajinan dari sampah plastik, serta pembuatan produk bernilai tambah. Hasil kegiatan pengabdian menunjukkan peningkatan pemahaman tentang circular economy, model pengelolaan TPS 3R yang berorientasi pada nilai ekonomi, serta peningkatan pemahaman pemanfaatan sampah terhadap produk melalui diversifikasi produk berbasis limbah. Kegiatan pengabdian ini diharapkan menjadi model bagi masyarakat dalam skala pelatihan yang lebih luas, dukungan fasilitas pengolahan, dan jejak pasar untuk keberlanjutan ekonomi sirkular lokal.
Evidence of Digital Marketing Effect on Brand Building: A Case Study of the Apple iPhone Zakiyah Rahma; Rahul Chauchan; Didi Susianto; Jatiningrum, Citrawati; Hardini Ariningrum
RUBINSTEIN Vol. 4 No. 2 (2026): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v4i2.4654

Abstract

The quality of financial statements remains a critical issue for micro, small, and medium enterprises (MSMEs), particularly because many business actors still face limitations in accounting knowledge, technology use, and practical application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study examines the effects of SAK EMKM socialization, accounting comprehension, and information technology on the financial statement quality of micro-scale MSMEs, with SAK EMKM implementation as an intervening variable. A quantitative explanatory survey was conducted on 40 micro-scale MSMEs in Kemiling District, Bandar Lampung, using purposive sampling, and the data were analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that accounting comprehension significantly affects SAK EMKM implementation (p < 0.001), whereas SAK EMKM socialization (p = 0.112) and information technology (p = 0.216) have positive but statistically insignificant effects. SAK EMKM implementation does not significantly affect financial statement quality (p = 0.581) and does not mediate the relationships between the independent variables and financial statement quality. However, SAK EMKM socialization (p = 0.029) and accounting comprehension (p = 0.040) directly improve financial statement quality. These findings imply that practical accounting training and continuous mentoring are more critical than formal standard exposure or technology provision alone.
Enhancing Good Corporate Governance to Shape the Impact of Corporate Internet Reporting and Green Accounting on Firm Value: Evidence of Energy Companies in Indonesia Citrawati Jatiningrum; Murni Indah Sari; Azli Fahrizal; Iing Lukman
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3084

Abstract

This study aims to examine the effect of Corporate Internet Reporting (CIR) and Green Accounting (GA) on firm value, with Good Corporate Governance (GCG) serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. The study adopts a quantitative research design using secondary data derived from annual reports, sustainability reports, and corporate governance disclosures. The sample was determined through purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that Corporate Internet Reporting has a significant negative effect on firm value, whereas Green Accounting has a significant positive effect on firm value. Furthermore, the main finding of this study is that Good Corporate Governance moderates the relationship between Corporate Internet Reporting and Green Accounting and firm value. These findings suggest that effective corporate governance enhances the credibility and usefulness of corporate disclosures and strengthens environmental accounting practices. Evidence also indicates that energy sector companies need to improve the quality of Corporate Internet Reporting, consistently implement Green Accounting, and strengthen risk management and the implementation of Good Corporate Governance to increase investor confidence and Firm Value.
Eco-Efficiency Assessment of Circular Economy Strategies in Indonesian Textile Manufacturing Process Yanti, Lia Dama; Jatiningrum, Citrawati; Oktari, Yunia
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.98654

Abstract

This study investigates the effectiveness of circular economy strategies in textile manufacturing and seeks to formulate a process-level eco-efficiency evaluation framework incorporating Life Cycle Assessment (LCA), Life Cycle Costing (LCC) and Overall Equipment Effectiveness (OEE). The research analyzes a medium-scale textile facility in West Java, Indonesia, using a gate-to-gate framework in order to assess three intervention scenarios of renewable energy adoption, recycled materials, and a hybrid of both. The data reveal that the integrated scenario provides a significant uplift of Environmental Performance (EP), Value Performance (VP), and Extended Eco-Efficiency (EEP) up to 260% of its baseline figures. The results indicate that dual interventions provide complementary effects due to carbon emissions cut and reduced life cycle costs while remaining operationally effective. Methodologically, the study operationalizes a multi-dimensional eco-efficiency indicator at a micro-process level to yield quantitative support of sustainability strategies in manufacturing. Moreover, the methodology provides a solution to the practical implications by offering an integrated model for assessing cost-effective circular practices, particularly in developing country contexts.
Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus Victoria Ari Palma Akadiati; Andres Suhendi; Citrawati Jatiningrum
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17894

Abstract

The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.
Mitigation The Impact of Pandemic through Micro Finance as Catalyst Enhancement Quality of Rural Community Human Resources Junaidi Junaidi; Sudewi Sudewi; Fauzi Fauzi; Citrawati Jatiningrum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6609

Abstract

Pandemic condition affected village community and it turn out become difficulty in fulfill needs and also continue their activity. Quality of Human Resources and community human capital rural considered important one of the strategies carried out in lower poverty is with the microcredit program or the Grameen Bank program to Public country side. The purpose of this study for examine empirical relationship between several influencing factors to the level income with quality of human resources and gender equality effect. Study this is also examine the effect of micro credit to income economy Public countryside. Respondents in this study the customer of microcredit. Analysis method using relevant data quantitative with multiple linear regression. The findings show that the microcredit through the Grameen Bank program improves well-being village community welfare significantly. Keywords : Quality of Human Resources , Microcredit , Community Welfare
Analisis Implementasi Technology-Organization-Environment (TOE) Framework pada Adopsi Digital Marketing UMKM Food and Beverage Citrawati Jatiningrum; Indri Ayuningsih; Agnes Susana Merry P; Febriansyah
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 4 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i4.21048

Abstract

Digital marketing menjadi kebutuhan utama saat ini bagi UMKM, agar menjangkau pasar yang lebih luas, membangun brand, meningkatkan penjualan, dan memperkuat hubungan dengan pelanggan secara efisien dan terukur. Penelitian ini bertujuan untuk menganalisis implementasi framework Technology-Organization-Environment (TOE) dalam adopsi digital marketing pada UMKM Food and Beverage. Studi ini menggunakan pendekatan kuantitatif dan regresi linear berganda, penelitian ini menguji pengaruh simultan dan parsial dari faktor teknologi, organisasi, dan lingkungan terhadap adopsi digital marketing. Hasil penelitian menunjukkan bahwa ketiga faktor teknologi, organisasi dan lingkungan memiliki pengaruh signifikan terhadap adopsi digital marketing UMKM di Indonesia. Selain itu studi ini mnunjukkan bahwa faktor lingkungan lebih dominan dibandingkan sdengan faktor lainnya. Penelitian ini merekomendasikan perlunya peningkatan kesiapan teknologi, dukungan organisasi, serta kebijakan lingkungan yang lebih kondusif untuk mempercepat transformasi digital di sektor UMKM Food and Beverage. Kata Kunci: Digital Marketing, TOE Framework, UMKM, Food and Beverage
Co-Authors Abshor Marantika afif, muhammad faris Agnes Susana Merry P Ajeng Nur Ramadhani Amrozi Khamidi Andino Maseleno Andres Suhendi Anggun Anggraini Anuar Sanusi Arfan Damari Aza Azlina Md Kassim Aza Azlina Md Kassim Azli Fahrizal Bernadhita H. S. Utami Bernadhita H.S Utami Bernaditha H. S. Utami Bernaditha H.S Utami Buchori Buchori Budi Kadaryanto Budi Usmanto Dewi, Novi Ayu Kristiana Didi Susianto Dwi Puastuti Eka Ridhawati Endang Noerhartati Eva Yuliana Fadhillah, Ika Nur Fadlan Effendi Fauzi Fauzi Fauzi Fauzi Fauzi Fauzi Fauzi Febby Angelia Febriansyah Febriansyah Febriansyah Febriansyah Feri Irawan Habibah Habibah Habibah Habibah Hardini Ariningrum Hardini Ariningrum hasan, samsurijal Herlina Herlina Iing Lukman Indah Lia Puspita Indra Jaya Indra Jaya Saputra Indri Ayuningsih Johny Sugiono Junaidi Junaidi Kasmi Kristina, Marilin Lathifah Nur Karimah Lia Dama Yanti Lusy Tunik Muharlisiani M. Junaidi Miswan Gumanti Muhamad Muslihudin Muhammad Faris Afif Murni Indah Sari Musdalifah Dimuk Musdalifah Dimuk Dimuk Mutiara Rengganis Nia Saurina Norawati, Suarni Novia Anggraeni Nugraha, Saptian Dana Nunuk Hariyati Panji Nugroho Bhanu Prya Pratiwi Dwi Karyati Rafika Purnama Sari Rahul Chauchan Rara Marselina Jupon Reka Yuliana Reni Astika Reni Puspitasari RIKI RIKI, RIKI Rina Aprilyanti S.Pd. M Kes I Ketut Sudiana . Satria Abadi Satria Abadi Silvany Silvany siti bariroh Sri Rahayu SRI RAHAYU Sudewi Sudewi Sudewi Sudewi Sudewi Sugiono Sugiono Suhendi, Andres Supriyadi Supriyadi Syahrizal Siregar Taufik, Edi Rahmat Trisnawati Ul Yanti Vedy, Nabila Kharimah Victoria Ari Palma Akadiati Victoria Ari Palma Akadiati Vivin Hanitha Wiwik Dwi Haryanti Wulandari Wulandari Wulandari Yanti, Lia Dama Yoyok Soesatyo Yuni Wati Yunia Oktari Zakiyah Rahma Zulher Zulher Zulher