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All Journal Jurnal Ilmiah Ranggagading (JIR) The Indonesian Accounting Review Bina Al-Ummah MIX : Jurnal Ilmiah Manajemen Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business IKRA-ITH ABDIMAS Jurnal Equity JMB : Jurnal Manajemen dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Amalee: Indonesian Journal of Community Research & Engagement Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Bisnisman : Riset Bisnis dan Manajemen Journal Of Human And Education (JAHE) Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Ekonomi, Akutansi dan Manajemen Nusantara West Science Accounting and Finance Hikmayo: Jurnal Pengabdian Masyarakat Influence: International Journal of Science Review West Science Social and Humanities Studies Journal of Innovative and Creativity Nomico ENDLESS : International Journal of Future Studies Equity Atestasi : Jurnal Ilmiah Akuntansi
Ari Purwanti
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Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Corporate Social Responsibility: Qualitative and Quantitative Content Analysis Study Setiawan, Temy; Sugianto, Marshelli; Dahlan, Kandi Safia Senastri; Purwanti, Ari
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3474

Abstract

In the midst of a growing legitimacy gap, CSR disclosure is becoming increasingly important. Comprehensive CSR disclosures, especially in the mining industry sector, are expected to demonstrate accountability and transparency to stakeholders. This study seeks to develop indicators of CSR disclosure that are commonly used by mining sector companies with a cross reference method from various research articles and adapted to the GRI standard. There are 24 main indicators obtained after developing indicators. Furthermore, these indicators are used in content analysis techniques to measure CSR disclosure. The results of this study indicate that companies in the mining industry sector still tend to use quantitative disclosures and disclosures on material aspects that focus on only a few indicators. This research contributes to the development of indicators and mapping of disclosures commonly made by mining sector companies that are listed on the Indonesia Stock Exchange for the period 2017 – 2019.
PARTICIPATORY BUDGETING AS A TOOL FOR ENHANCING GOVERNMENT TRANSPARENCY AND ACCOUNTABILITY CASE STUDIES FROM EMERGING ECONOMIES Purwanti, Ari; Fresiliasari, Oktavie; Alfaruq, Zakiyuddin Abdul Malik; Sudjono, Sudjono; Sukomardojo, Tekat
CosmoGov: Jurnal Ilmu Pemerintahan Vol 10, No 2 (2024)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v10i2.58084

Abstract

Participatory budgeting is increasingly becoming a major focus in improving government transparency and accountability, particularly in developing countries. In contexts often impacted by social, economic, and political challenges, this process offers an opportunity to improve public governance. However, the implementation of participatory budgeting faces several obstacles such as bureaucratic resistance and resource constraints. This study explores how participatory budgeting can improve government transparency and accountability in developing countries. The study used a qualitative approach, collecting data from a variety of relevant sources, and analyzing the data to identify key findings. The results of the study show that despite significant challenges, participatory budgeting offers a significant opportunity to improve public governance by involving citizens in the budget decision-making process. Citizen participation can identify often overlooked local needs and strengthen the relationship between government and citizens. However, the success of participatory budgeting implementation depends heavily on political commitment and bureaucratic reforms that support openness and public participation. With adequate support, participatory budgeting can contribute to more inclusive and sustainable development.
The Role of CSR in Improving Corporate Image and Financial Performance in the Banking Industry Purwanti, Ari; Melinasari, Susi; Nurhanimah, Nurhanimah
Nomico Vol. 1 No. 9 (2024): Nomico-Oktober
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/vazmpm28

Abstract

Corporate Social Responsibility has an important role in improving the company's image and financial performance in the banking industry. Although many previous studies have shown a positive relationship between Corporate Social Responsibility and corporate performance, the phenomenon that has occurred shows that not all banks have experienced an improvement in financial performance despite having implemented Corporate Social Responsibility practices. This study aims to analyze the impact of Corporate Social Responsibility practices on public perception and financial performance of banks, with a focus on sustainability and social responsibility aspects. Using a quantitative approach, data is collected through surveys to customers as well as analysis of financial statements from several leading banks in Indonesia. The results of the study show that banks that are active in Corporate Social Responsibility initiatives tend to have a more positive image in the eyes of the public, which has implications for increasing customer loyalty and acquiring new customers. These findings indicate that a positive image built through Corporate Social Responsibility activities can increase customer trust, which is a key factor in their decision to choose a financial institution. In addition, the analysis showed a significant relationship between the implementation of Corporate Social Responsibility and improved financial performance, where banks that adopted good Corporate Social Responsibility practices showed higher profit growth and better financial stability. This study fills in the gaps in the existing literature by highlighting the factors that affect the success of Corporate Social Responsibility in the context of banking, as well as underlining the importance of Corporate Social Responsibility as an integral component in a business strategy oriented towards social responsibility and sustainability, contributing to broader economic growth and a better society.
Operasi Bisnis Transnasional dan Pembangunan Berkelanjutan: Eksplorasi Bibliometrik tentang Tanggung Jawab Sosial Perusahaan, Praktik Etis, dan Dampak Lingkungan Na’afi, Septiana; Purwanti, Ari
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 5 No 2 (2023): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v5i2.156

Abstract

Achieving sustainable development in an era of transnational business operations requires a multidimensional understanding of the interactions between corporate practices, ethical considerations, and environmental impacts. This bibliometric analysis investigates the scholarly landscape of this multifaceted field, offering insights into key themes, influential works, and emerging trends. This study reveals a complex tapestry of research at the intersection of corporate social responsibility, ethical practices, and environmental sustainability by examining co-authorship networks, co-citation patterns, co-occurrence of keywords, and temporal shifts. Key publications, such as Elkington's triple bottom line framework and Mowforth and Munt's exploration of sustainable tourism, emerge as foundational pillars in the discourse. The analysis further highlights the importance of concepts such as sustainable growth, innovation, and the role of the private sector in driving sustainable development. As transnational corporations continue to shape the global economic landscape, this research provides essential foundations for informed decision-making and ongoing scientific inquiry for a sustainable future.
Mediasi Nilai Perusahaan pada Pengungkapan Laporan Keberlanjutan dan Abnormal Return Kamila, Syafa; Purwanti, Ari
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.933

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pengungkapan laporan keberlanjutan dalam aspek ekonomi, lingkungan, dan social terhadap abnormal return dengan proksi nilai perusahaan price-to-book value sebagai mediasi. Sampel dalam penelitian ini diambil menggunakan purposive sampling method. Jumlah sampel adalah 20 perusahaan. Data yang dianalisis menggunakan teknik PLS (Partial Least Square) menggunakan Smart PLS. hasil menunjukkan bahwa pengungkapan laporan keberlanjutan pada aspek ekonomi, lingkungan, dan social tidak memiliki dampak yang signifikan terhadap abnormal return. Selanjutnya, pengungkapan laporan keberlanjutan pada aspek ekonomi tidak memiliki dampak signifikan terhadap nilai perusahaan. Sementara aspek lingkungan dan sosial memiliki hasil yang signifikan terhadap nilai perusahaan. Studi ini menunjukkan bahwa nilai perusahaan tidak memiliki dampak signifikan terhadap abnormal return. Hasil dari penelitian ini juga mengindikasikan bahwa proksi nilai perusahaan tidak memediasi hubungan kausalitas antara laporan keberlanjutan dan abnormal return.
Implementasi Teknologi Hijau dalam Pembuatan Batu Bata Ramah Lingkungan untuk Pemberdayaan Ekonomi Masyarakat Lokal Kabdiyono, Era Agita; Komarudin, Komarudin; Purwanti, Ari; Noviyana, Henny; Mukti, Ade Faizal
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengimplementasikanteknologi hijau dalam pembuatan batu bata ramah lingkungan dengan memanfaatkan abusekam padi sebagai bahan utama. Abu sekam padi merupakan limbah pertanian yangmelimpah dan belum banyak dimanfaatkan secara optimal. Program ini dilaksanakanmelalui pelatihan teori dan praktik yang melibatkan masyarakat lokal serta pelaku usahamikro, kecil, dan menengah (UMKM) di Desa Ciseeng, Kabupaten Bogor. Pelatihan fokuspada peningkatan keterampilan produksi batu bata serta peningkatan kesadaran lingkunganterkait pengelolaan limbah pertanian. Hasil pelatihan menunjukkan bahwa peserta mampumemproduksi batu bata dengan kekuatan tekan rata-rata 16,6 MPa yang memenuhi standarmutu konstruksi ringan. Selain itu, proses pengeringan selama 7 hari berhasil dilakukansesuai prosedur yang dianjurkan. Implementasi teknologi hijau ini diharapkan dapatmengurangi limbah pertanian sekaligus membuka peluang pemberdayaan ekonomimasyarakat melalui produk inovatif yang ramah lingkungan. Kegiatan ini juga memperkuatkolaborasi dengan mitra industri, Holyblock Indonesia, yang memberikan dukungan teknisdan fasilitasi produksi. Dengan demikian, pelatihan ini dapat menjadi modelpengembangan bahan bangunan berkelanjutan yang dapat direplikasi di wilayah lain untukmendukung pembangunan hijau dan pemberdayaan masyarakat.
SUSTAINABLE BUSINESS PRACTICES, FINANCIAL LITERACY, AND ENTREPRENEURIAL ORIENTATION ON MSME GROWTH Purwanti, Ari; Zaman, Delfian; Hidayati, Nur; Basir, Badirun
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2941

Abstract

This study examines the impact of sustainable business practices, financial literacy, and entrepreneurial orientation on the growth of Micro, Small, and Medium Enterprises (MSMEs). Utilizing a quantitative research approach, data were collected from MSME owners and analyzed using multiple regression techniques. The results indicate that all three factors significantly contribute to MSME growth, with financial literacy emerging as the strongest predictor. Sustainable business practices enhance operational efficiency and market reputation, while entrepreneurial orientation fosters innovation and competitive advantage. The findings underscore the importance of integrating financial education, sustainability initiatives, and entrepreneurial strategies to ensure long-term business success. This study provides valuable insights for MSME owners, policymakers, and financial institutions in developing targeted support programs. Future research should explore moderating factors and conduct cross-country analyses to enhance the generalizability of these findings.
PENDAMPINGAN MAHASISWA DALAM MENGOPTIMALKAN PENYUSUNAN KARYA ILMIAH MELALUI MENDELEY Purwanti, Ari; Mahmudah, Mahmudah; Maq, Mumu Muzayyin
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 4 No. 1 (2025): HIKMAYO : Jurnal Pengabdian Masyarakat
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v4i1.280

Abstract

Penyusunan karya ilmiah yang berkualitas menuntut mahasiswa untuk mampu mengelola referensi secara efektif dan sesuai standar akademik. Namun, banyak mahasiswa menghadapi kendala dalam mengatur referensi secara sistematis, yang berpotensi menimbulkan kesalahan format sitasi atau plagiarisme yang tidak disengaja. Program pengabdian ini bertujuan untuk meningkatkan kemampuan mahasiswa dalam mengoptimalkan penggunaan Mendeley sebagai alat bantu manajemen referensi. Metode Participatory Action Research (PAR) diterapkan dalam program ini dengan melibatkan mahasiswa sebagai peserta aktif dalam seluruh tahapan kegiatan, mulai dari perencanaan, pelaksanaan, hingga evaluasi. Kegiatan dilaksanakan melalui serangkaian pelatihan intensif yang mencakup teori dasar Mendeley, praktik langsung dalam mengelola referensi, dan pendampingan dalam penyusunan karya ilmiah berbasis studi kasus. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam kemampuan mahasiswa mengatur referensi, membuat daftar pustaka, serta memanfaatkan fitur-fitur Mendeley secara optimal. Analisis lebih lanjut mengungkapkan bahwa mahasiswa yang mengikuti program ini cenderung lebih produktif dalam menyusun karya ilmiah dengan tingkat kesalahan sitasi yang lebih rendah dibandingkan sebelumnya. Meskipun program ini efektif, terdapat kelemahan berupa keterbatasan waktu pendampingan yang menghambat penguasaan fitur-fitur lanjutan oleh sebagian peserta. Oleh karena itu, disarankan agar program serupa di masa depan dilengkapi dengan sesi pendampingan individu yang lebih intensif dan forum diskusi daring untuk mendukung mahasiswa secara berkelanjutan.
Budaya dan Kinerja Organisasi Lembaga Amil Zakat Purwanti, Ari
BINA' AL-UMMAH Vol 15 No 2 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/bu.v15i2.8033

Abstract

This article examines how far the organizational culture has significant influences on the performance of an organization. The results of research on LAZNAS Yatim Mandiri Lampung explain that the organizational culture and employee performance that was built, developed and inherited by this institution were based on the TRUST (True, Responsibility, Upgradeble, Service Excelent, Trust) value and FAST (Fathanah, Amanah, Shiddiq, Tabliqh) values. The cultural values above have strong driving forces in improving organizational performance and has direct impacts on the economic performance of the organization in the long term.
How Companies Manage Risk in the Supply Chain Through an ESG Approach? Purwanti, Ari; Utami, Eva Yuniarti
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2075

Abstract

This study explores how companies manage risks in their supply chains through the integration of Environmental, Social, and Governance (ESG) principles. Using a systematic literature review of 10 SCOPUS-indexed journal articles, the research identifies key ESG practices and their roles in mitigating environmental, social, and governance-related risks. The findings show that ESG-driven supply chain management enhances organizational resilience, reduces vulnerabilities, and builds stakeholder trust. Environmental risks are addressed through sustainable sourcing and green logistics; social risks are mitigated via ethical labor practices, supplier audits, and community engagement; and governance risks are managed through transparency, compliance frameworks, and technological solutions such as blockchain. However, implementation challenges remain, including inconsistent ESG standards, limited supplier visibility, and resource constraints, particularly for SMEs. The review concludes that while ESG integration is still evolving, it serves as a strategic tool for sustainable and resilient supply chain management in a globally uncertain environment.
Co-Authors A. Asrijal Agung Prabowo Alfaruq, Zakiyuddin Abdul Malik Alfiana Alfiana Amalia, Mekar Meilisa Amalia, Soraya Dina Andiani, Paramita Asfahani, Asfahani Basir, Badirun Budi Witjaksana, Budi Bunyamin, Ilham Akbar Cahyani, Rizky Nur Cindy, Agustin Hanivia Cindy, Hanivia Dahlan, Kandi Safia Senastri Dewi, Dita Dismalasari Fresiliasari, Oktavie Fujianti, Lailah Herninta, Tiwi Hubbansyah, Aulia Keiko I Gusti Ketut Agung Ulupui Indupurnahayu Judijanto, Loso Kabdiyono, Era Agita Kamila, Syafa Kariyani, Etika KARTIKANINGRUM, SARI Komarudin Komarudin Kusdiyanto, Aris Lendra Lendra Mahmudah Mahmudah Melinasari, Susi Misdiyono Misdiyono Mohammad Edy Nurtamam, Mohammad Edy Mukti, Ade Faizal Mumu Muzayyin Maq Nainggolan, Hermin Na’afi, Septiana Noviyana, Henny Nur Faliza Nur Hidayati Nurcahaya, Claudya Nurhanimah, Nurhanimah Pamungkas, Eko Wiji Pujiana, Dian Sari Rahayu, Betty Ramlah, Sri Ratna Novita Punggeti Rihfenti Ernayani Roefaida, Effy Samiun, Aspiatai A. Samiun, Aspiati A. Samosir, Hendrik ES Siti Barokah, Siti Sudjono Sudjono, Sudjono Sugianto, Marshelli Suwandi Ng Tamrin Fathoni Teguh Pratama, Wilson Candra Tekat Sukomardojo Temy Setiawan, Temy Thalib, Najdah Utami, Eva Yuniarti Warastuti, Diah Wijaya, I Ketut Kusuma Wijayanti, Indah Oktari Wisma, Nur Zaman, Delfian Zulfia Hanum Alfi Syahr