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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 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 West Science Social and Humanities Studies 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 Public Health Social Sciences Other

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Policy and Research Trends in Carbon Trading Stock Exchanges for Financial Reporting: A Systematic Review Using Bibliometric Network Analysis Purwanti, Ari; Misdiyono, Misdiyono; Setiawan, Temy
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.97833

Abstract

This study presents a comprehensive bibliometric analysis of carbon trading stock exchanges for financial reporting, focusing on the Indonesian market. A total of 331 documents published between 2015 and 2024 were examined using the Biblioshiny tool within the Bibliometrix framework. The research investigates the evolution of key themes, the geographic distribution of publications, and the contributions of leading authors and journals in this field. The findings reveal that carbon trading research has grown steadily, with a marked increase in publications over the last five years, predominantly in academic journals (88%) compared to conference papers (12%). Notably, the United Kingdom has made significant contributions to this research domain, with Zhang Y emerging as a leading researcher. The most influential journals identified include Energy Policy, Sustainability (Switzerland), and the Journal of Cleaner Production. The study also provides a detailed analysis of research trends, showing the increasing prominence of carbon trading, its correlation with financial reporting, and its global impact. This bibliometric review offers valuable insights for scholars and practitioners seeking to understand the development and future directions of carbon trading in financial markets, as well as the evolving collaborative networks between institutions and countries.
How do Sustainability-Linked Lending, Fintech-ESG Partnership, and Dynamic Carbon Pricing impact the value of renewable energy projects in Central Java? Purwanti, Ari; Andiani, Paramita; Bunyamin, Ilham Akbar
West Science Social and Humanities Studies Vol. 3 No. 10 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i10.2332

Abstract

This study investigates how sustainability-based financing, fintech–ESG partnerships, and dynamic carbon pricing influence the value of renewable energy projects in Central Java, Indonesia. Using a quantitative approach with 130 respondents from financial institutions, project developers, and government agencies, data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results reveal that all three constructs significantly and positively affect renewable project value, with dynamic carbon pricing showing the strongest direct effect. Furthermore, dynamic carbon pricing mediates the relationships between sustainability-based financing and project value, as well as between fintech–ESG partnerships and project value, indicating that adaptive carbon mechanisms enhance the economic and environmental performance of renewable investments. The findings highlight the synergistic role of financial innovation, digital transparency, and carbon market policies in strengthening the sustainability and competitiveness of renewable energy projects. This study contributes theoretically by integrating Stakeholder Theory, Dynamic Capabilities, and Environmental Economics into a unified framework for sustainable project valuation, and offers practical insights for policymakers and investors in optimizing green finance and carbon pricing strategies across Indonesia’s energy transition agenda.
Pemberdayaan Masyarakat Melalui Pengembangan UMKM dan Wisata Alam Purwanti, Ari; Samosir, Hendrik ES; Nainggolan, Hermin; Asfahani, Asfahani; Cindy, Agustin Hanivia
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1675

Abstract

Pemberdayaan perempuan memainkan peran penting dalam meningkatkan kesejahteraan masyarakat, terutama di daerah yang memiliki potensi sumber daya lokal yang belum dimanfaatkan secara optimal. Namun, keterbatasan keterampilan dan akses terhadap teknologi serta pasar menjadi kendala bagi perempuan dalam mengembangkan potensi ekonomi mereka. Tujuan program pengabdian ini untuk Meningkatkan Perekonomian Masyarakat ini bertujuan untuk meningkatkan kapasitas perempuan dalam mengelola dan memanfaatkan sumber daya lokal secara efektif. Metode pengabdian ini menggunakan Participatory Action Research (PAR), yang melibatkan peserta secara aktif dalam seluruh proses, mulai dari identifikasi sumber daya, pelatihan keterampilan, hingga evaluasi bersama. Para peserta diberikan pelatihan mengenai kewirausahaan, pengelolaan produk lokal, serta pemasaran digital. Pendampingan dilakukan secara intensif untuk memastikan keberlanjutan usaha mereka. Hasil pengabdian menunjukkan bahwa 80% peserta mengalami peningkatan keterampilan dalam mengolah produk lokal dan berhasil memasarkan produk mereka secara lebih luas melalui platform digital. Selain itu, pendapatan rata-rata peserta meningkat sebesar 30%, yang berdampak langsung pada kesejahteraan keluarga. Kesimpulannya, pemberdayaan perempuan melalui optimalisasi sumber daya lokal terbukti efektif dalam meningkatkan perekonomian masyarakat. Namun, diperlukan pendampingan jangka panjang untuk memperkuat keterampilan digital dan mengatasi hambatan sosial-budaya yang masih membatasi peran perempuan di sektor ekonomi.
Pemberdayaan Masyarakat Melalui Pengembangan UMKM dan Wisata Alam Purwanti, Ari; Samosir, Hendrik ES; Nainggolan, Hermin; Asfahani, Asfahani; Cindy, Hanivia
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1689

Abstract

Pemberdayaan perempuan memainkan peran penting dalam meningkatkan kesejahteraan masyarakat, terutama di daerah yang memiliki potensi sumber daya lokal yang belum dimanfaatkan secara optimal. Namun, keterbatasan keterampilan dan akses terhadap teknologi serta pasar menjadi kendala bagi perempuan dalam mengembangkan potensi ekonomi mereka. Tujuan program pengabdian ini untuk Meningkatkan Perekonomian Masyarakat ini bertujuan untuk meningkatkan kapasitas perempuan dalam mengelola dan memanfaatkan sumber daya lokal secara efektif. Metode pengabdian ini menggunakan Participatory Action Research (PAR), yang melibatkan peserta secara aktif dalam seluruh proses, mulai dari identifikasi sumber daya, pelatihan keterampilan, hingga evaluasi bersama. Para peserta diberikan pelatihan mengenai kewirausahaan, pengelolaan produk lokal, serta pemasaran digital. Pendampingan dilakukan secara intensif untuk memastikan keberlanjutan usaha mereka. Hasil pengabdian menunjukkan bahwa 80% peserta mengalami peningkatan keterampilan dalam mengolah produk lokal dan berhasil memasarkan produk mereka secara lebih luas melalui platform digital. Selain itu, pendapatan rata-rata peserta meningkat sebesar 30%, yang berdampak langsung pada kesejahteraan keluarga. Kesimpulannya, pemberdayaan perempuan melalui optimalisasi sumber daya lokal terbukti efektif dalam meningkatkan perekonomian masyarakat. Namun, diperlukan pendampingan jangka panjang untuk memperkuat keterampilan digital dan mengatasi hambatan sosial-budaya yang masih membatasi peran perempuan di sektor ekonomi.
Green Investment Appraisal: A Comprehensive Framework for Evaluating Environmental and Financial Returns Purwanti, Ari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.778

Abstract

This article presents a comprehensive framework for evaluating green investments, considering environmental impacts and financial outcomes. This framework is designed to assist decision-makers in identifying projects that provide high financial returns while considering positive environmental impacts. The proposed green investment evaluation methods include net present value (NPV), internal rate of return (IRR), and cost-benefit analysis, which considers the economic value of environmental impacts. The proposed green investment evaluation method includes Net Present Value (NPV) and Internal Rate of Return (IRR), tools commonly used in financial assessment. This framework also considers a cost-benefit analysis that includes the economic value of environmental impacts. These results allow stakeholders to consider energy savings, carbon emission reduction, and the social impact of green investment projects.
Green Finance and CSR: Effects on Firm Value Purwanti, Ari
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1219

Abstract

This study investigates the impact of sustainability reporting, green financing, corporate social responsibility (CSR), and environmental auditing on firm value and risk management in Indonesian manufacturing companies. Using a quantitative approach, data was collected from 100 manufacturing companies through a structured questionnaire based on a Likert scale. Data were analysed using SEM-PLS 3 to assess the relationship between variables. The findings show that all factors studied - sustainability reporting, green financing, CSR, and environmental auditing - positively and significantly influence firm value and enhance risk management practices. These results underscore the importance of integrating sustainable practices into corporate strategy to enhance firm value and effective risk management. The implications of these findings suggest that firms should prioritise sustainability initiatives as a key component of value creation and risk mitigation strategies in Indonesia's competitive manufacturing sector.
Implementation of Recording Earnings Management and Accounting During the Covid-19 Pandemic for Various Companies in Indonesia Purwanti, Ari
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 4 No. 2 (2021): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v4i2.223

Abstract

The Covid-19 pandemic has caused changes in various things in the world to continue to adapt so as not to fall and be left behind. This includes the company’s ability to adapt during the pandemic, especially recording earnings management and accounting. This research will be carried out using a descriptive qualitative approach. The data earning obtained for this study comes from various previous studies that are still related to a recording of earnings management and accounting by companies during the pandemic as secondary data. The results of this study indicate that there is a vital role that accounting has in being able to reduce the negative impacts generated by the COVID-19 pandemic. Although basically accounting cannot be blamed for the adverse effects caused by the pandemic, if viewed through social science, then accounting can be considered a failure to help reduce these adverse effects.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
The Influence of the External Environment on Business Strategy Planning and Implementation Purwanti, Ari; Judijanto, Loso; Thalib, Najdah
West Science Journal Economic and Entrepreneurship Vol. 1 No. 02 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i02.263

Abstract

This research investigates the influence of the external environment on business strategy planning and implementation in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a quantitative analysis. The study encompasses a diverse sample of participants representing various industries, business sizes, and geographic locations. Perceived impacts of external factors, such as economic conditions, technological changes, regulatory factors, and competitive forces, were assessed. Additionally, the study explored the success of business strategy formulation and implementation across different industries. A regression analysis was conducted to uncover relationships between external factors and business strategy success. The findings reveal industry-specific nuances, emphasizing the importance of tailored strategies for MSMEs in Indonesia. The research contributes to the understanding of strategic management in the MSME sector and provides insights for policymakers and practitioners seeking to enhance the resilience and growth of these enterprises.
Analysis of the Impact of Stakeholder Engagement, Social Business Model, and Financial Sustainability on the Growth of Social Entrepreneurs Judijanto, Loso; Purwanti, Ari; Wijayanti, Indah Oktari
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1195

Abstract

This study investigates the influence of stakeholder engagement, social business models, and financial sustainability on the growth of social entrepreneurs. Employing a quantitative approach, data were collected from 230 social entrepreneurs and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that all three factors—stakeholder engagement, social business models, and financial sustainability—significantly and positively impact the growth of social entrepreneurs. Among these, stakeholder engagement emerged as the most influential factor, followed by social business models and financial sustainability. The findings underscore the critical role of strong stakeholder relationships, innovative business models, and financial stability in fostering the growth and scalability of social enterprises. These insights provide valuable guidance for social entrepreneurs and policymakers seeking to enhance the effectiveness and impact of social enterprises.
Co-Authors A. Asrijal Agung Prabowo Agustin Hanivia Cindy Alfaruq, Zakiyuddin Abdul Malik Amalia, Mekar Meilisa Amalia, Soraya Dina Andiani, Paramita Asfahani, Asfahani Basir, Badirun Budi Witjaksana, Budi Bunyamin, Ilham Akbar Cahyani, Rizky Nur 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 Ramlah, Sri Ratna Novita Punggeti Roefaida, Effy Samosir, Hendrik ES Siti Barokah, Siti Sudjono Sudjono, Sudjono Sugianto, Marshelli Suwandi Ng Tamrin Fathoni Tekat Sukomardojo Temy Setiawan, Temy Thalib, Najdah Utami, Eva Yuniarti Warastuti, Diah Wijayanti, Indah Oktari Wilson Candra Teguh Pratama Wisma, Nur Zaman, Delfian Zulfia Hanum Alfi Syahr