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All Journal JURNAL PENELITIAN ILMU PENDIDIKAN Jurnal Ilmiah Ranggagading (JIR) Oto Rhino Laryngologica Indonesiana Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Journal of Innovation Research and Knowledge ASEAN Marketing Journal MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat (PEMAS)
Ratih Puspitasari
Fakultas Ilmu Budaya Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
PENINGKATAN PENGETAHUAN PRODUKSI, MUTU PRODUK, DAN KEMASAN PADA UMKM KERIPIK RASTI Sarifah Tullah, Dewi; Puspitasari, Ratih; Abdillah, Fatimah; Julien, Gladys; Febrian, Jan; Lauwsetia, Chessa Auriel
Jurnal Abdi Insani Vol 12 No 9 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i9.2951

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, yet they still face limitations, particularly in production, product quality, and packaging. Keripik Rasti MSME as the community service partner encounters similar issues, including limited equipment, inconsistent quality standards, and less informative packaging. This program aims to enhance business owners’ knowledge and skills in production, quality control, and packaging to increase competitiveness. The methods employed included interviews, socialization, training, technical assistance, and evaluation through pre- and post-training questionnaires, with data analyzed using the Paired Sample t-test. The results showed significant improvements in production, product quality, and packaging aspects. Prior to the program, most indicators were in the low–neutral category, while after the program, they increased to high–very high. Tangible changes were observed in the adoption of production machines, quality standards, and the use of aluminum foil packaging with more detailed labels. Statistical tests confirmed these findings with p = 0.000 (<0.05), indicating significant differences before and after the program. Therefore, it can be concluded that the training and mentoring activities successfully equipped Keripik Rasti MSME with practical knowledge and skills in production, product quality, and packaging, thereby strengthening its competitiveness and business sustainability.
Pemberdayaan Perajin Tenun Oi Fo'o Kota Bima Melalui Edukasi Digital dan Konten TikTok Missouri, Randitha; Jamilah, Sri; Puspitasari, Ratih; Annisa, Siti
Jurnal Pengabdian kepada Masyarakat (PEMAS) Vol. 2 No. 2 (2025): Mei 2025
Publisher : Yayasan Ran Edu Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63866/pemas.v2i2.81

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan para perajin tenun tradisional di Kelurahan Oi Fo’o, Kota Bima, melalui edukasi digital dan pemanfaatan platform media sosial TikTok, sebagai sarana promosi produk. Perajin tenun di wilayah ini memiliki potensi budaya dan ekonomi yang tinggi, namun masih menghadapi berbagai tantangan seperti kurangnya pengetahuan pemasaran digital, keterbatasan akses terhadap teknologi informasi, dan kemampuan membuat konten kreatif yang masih rendah. Metode pelaksanaan kegiatan mencakup sosialisasi, pelatihan, pendampingan intensif, dan praktik langsung pembuatan konten TikTok. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan perajin dalam menggunakan media sosial untuk promosi produk, tumbuhnya kesadaran akan pentingnya inovasi pemasaran, serta mulai terbukanya akses pasar baru secara daring. Dengan pendekatan ini, diharapkan produk tenun Oi Fo’o dapat semakin dikenal luas, meningkatkan daya saing, sekaligus memperkuat ekonomi lokal dan melestarikan warisan budaya daerah.
Analysis of Integrated Audit Approach in Auditing Sustainable Energy Development Programs in State-Owned Enterprises Febrianto, Fernandus Roni; Amyar, Firdaus; Puspitasari, Ratih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3058

Abstract

This research examines the use of the Integrated Audit Approach in auditing National Program 6, Sustainable Energy Development, on State-Owned Enterprises (SOEs) by AKN VII of the Audit Board of the Republic of Indonesia. Sustainable energy development, focused on renewable energy and energy efficiency, is a key priority in the 2020–2024 Medium-Term National Development Plan. Given SOEs' significant role in implementing this program, auditing their performance and governance is essential to achieving national strategic goals. The Integrated Audit Approach addresses limitations of traditional audits, such as restricted coverage and less strategic recommendations, by combining financial, compliance, and performance audits. This comprehensive method yields more in-depth and sustainable recommendations. The research uses a qualitative, descriptive-exploratory approach, gathering data through interviews with Audit Board auditors and reviews of internal reports and documents. Findings indicate that the integrated audit approach enhances SOEs' audit quality by delivering more strategic and relevant recommendations, particularly in sustainable energy governance. This study aims to advance audit theory and practice within the Audit Board, contributing to improved governance and performance of SOEs.
Green Accounting Implementation And CSR Disclosure On Company Profitability With GCG As A Moderating Variable: Case Study on a Listed Energy Company in Indonesia Stock Exchange 2017-2022 Huwaida, Sarah; Puspitasari, Ratih; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3078

Abstract

  The decline in net profit experienced by several energy companies listed on the Indonesia Stock Exchange (IDX) in 2020, factory emissions causing air pollution, waste disposal into rivers, lakes, and seas leading to water pollution, soil damage, forest degradation, and other forms of environmental destruction that can cause natural disasters, the lack of economic improvement for residents living around mining areas despite the presence of energy companies, and the demands from society and the government for companies to balance business focus with attention to social and environmental conditions. The study aims to examine whether green accounting, CSR, and GCG affect the profitability of energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. This research is quantitative, and the sampling method used to determine the research sample is purposive sampling. The results of the study, using multiple linear regression analysis and moderated regression analysis, show that green accounting, CSR, and good corporate governance negatively correlate with and impact company profitability. Also, GCG as a moderating variable can strengthen the relationship between green accounting and company profitability but does not strengthen the relationship between CSR and profitability. Keywords: Green Accounting, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG)
ANALYSIS OF THE INFLUENCE OF STUDENTS' KNOWLEDGE OF BANK INTEREST AND SHARIA ACCOUNTING ON INTEREST IN PURCHASING SHARIA PRODUCTS Puspitasari, Ratih; Muhammad Irsyad Elfin Mujtaba; Teguh Prakoso; Upik Djaniar; Andri Yunus
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7556

Abstract

The aim of this research is to analyze the influence of students' knowledge of bank interest and sharia accounting on interest in purchasing sharia products. This research is categorized as partly quantitative research, the type of which is a correlational method. Population in this study were students from Private Universities in Indonesia. Sampling technique that can be used in this research is purposive sampling. Sample studied was 100 respondents. This research uses multiple linear regression analysis to answer the problem formulation and temporary assumptions. The research results show that students' knowledge of bank interest has a positive and significant influence on interest in purchasing sharia products. Sharia accounting has a positive and significant influence on interest in purchasing sharia products.
Kolaboratif PKM Internasional Mobility Consortium Pengelolaan Komunikasi Pemasaran Melalui Digitalisasi Bisnis Di Thailand Cahyani, Nani; Puspitasari, Ratih; Hertati, Lesi; Hidayat, Janthy; Nurfaiza, Nabila
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3405

Abstract

This service activity was carried out in Thailand in the context of joint International PKM in order to realize effective marketing communications management which is the key to business success in the current digital era. Collaboration in the field of business digitalization offers great opportunities for economic growth and wider market penetration. This PKM aims to explore how collaboration in the PKM International Mobility Consortium can encourage innovation in the field of marketing communications management through business digitalization in Thailand. Through a qualitative approach with in-depth interviews and content analysis, collecting data from business stakeholders, academics and practitioners in Thailand. The pretest and posttest results show that collaboration in the International PKM consortium encourages the exchange of knowledge and resources between organizations from various countries, enriching local perspectives with a global view. Business digitalization developed through collaboration results in more adaptive and effective marketing communications strategies, enabling MSMEs in Thailand to reach a wider audience and increase competitiveness in the global market.
Adenotonsilektomi pada Anak dengan Hidrosefalus Syukrinto, Gustav; Amanda, Cindy Julia; Puspitasari, Ratih
Oto Rhino Laryngologica Indonesiana Vol. 54 No. 2 (2024): VOLUME 54, NO. 2 JULY - DECEMBER 2024
Publisher : PERHATI-KL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32637/orli.v54i2.635

Abstract

Background: Hydrocephalus is an expansion of the ventricular system resulting from the condition of the brain, with altered circulation of the cerebrospinal fluid. The expansion could lead to an increase in intracranial pressure (ICP). Some procedures in adenotonsillectomy also could increase ICP, and lead to brain injury. Purpose: To study complications in performing adenotonsillectomy procedures on a child with hydrocephalus. Case report: A 3-year-old girl presented with hydrocephalus with recurrent sore throat, runny nose, cough, and fever at least once a month for about one year. She also presented with a history of sleep disturbance, such as snoring, nocturnal awakening, often mouth breathing, and bedwetting. During an ear, nose, throat (ENT) examination, the tonsil size was T4/T4, with dilated crypts and no detritus. The nasendoscopy examination revealed that she had a grade III adenoid hypertrophy. Clinical question: What to consider in minimizing complications of adenotonsillectomy in children with hydrocephalus during and after the surgery? Method: A literature search was performed on PubMed and Google Scholar, with keywords “Adenotonsillectomy” AND “Hydrocephalus” AND “ Intracranial Pressure”. Result: Based on the search, some procedures were found, such as intubation, placing a mouth gag, and head positioning during operative surgery, could increase ICP. Conclusion: There are some considerations when performing adenotonsillectomy in children with hydrocephalus that should be carefully prepared, to prevent increased ICP and brain injury during and after surgery. Keywords: adenotonsillectomy, hydrocephalus, intracranial pressure, tonsil hypertrophy   ABSTRAK Latar belakang: Hidrosefalus merupakan perluasan sistem ventrikel otak akibat gangguan sirkulasi cairan serebrospinal. Perluasan tersebut dapat menyebabkan peningkatan tekanan intrakranial (TIK). Beberapa prosedur pada adenotonsilektomi juga dapat meningkatkan TIK dan menyebabkan cedera otak. Tujuan: Untuk mengetahui komplikasi dalam melakukan tindakan adenotonsilektomi pada anak dengan hidrosefalus. Laporan kasus: Seorang anak perempuan berusia 3 tahun datang dengan hidrosefalus dan riwayat nyeri tenggorokan berulang disertai pilek, batuk, dan demam setidaknya sebulan sekali, selama kurang lebih satu tahun. Ia juga memiliki riwayat gangguan tidur, seperti mendengkur, terbangun di malam hari, sering bernapas melalui mulut, dan mengompol. Dari pemeriksaan Telinga, Hidung, Tenggorok (THT), didapati pembesaran tonsil ukuran T4/T4, dengan kriptus melebar dan tidak ada detritus. Dari pemeriksaan nasendoskopi, ditemukan hipertrofi adenoid derajat III. Pertanyaan klinis: Apa yang harus dipertimbangkan dalam meminimalkan komplikasi adenotonsilektomi pada anak dengan hidrosefalus, baik selama dan setelah operasi? Metode: Pencarian literatur dilakukan di PubMed dan Google Scholar, dengan kata kunci “Adenotonsilektomi” DAN “Hidrosefalus” DAN “Tekanan Intrakranial”. Hasil: Berdasarkan penelusuran, didapati beberapa prosedur, seperti intubasi, pemasangan mouth gag, dan posisi kepala selama operasi bedah, dapat meningkatkan TIK. Kesimpulan: Terdapat beberapa pertimbangan dalam melakukan adenotonsilektomi pada anak dengan hidrosefalus, yang sebaiknya dilakukan secara hati-hati untuk mencegah peningkatan TIK dan cedera otak, baik pada saat atau setelah melakukan operasi. Kata kunci: adenotonsilektomi, hidrosefalus, tekanan intrakranial, hipertrofi tonsil
Pencegahan Penyalahgunaan Narkoba Melalui Edukasi Hukum di Desa Riwo Kabupaten Dompu Syamsuddin, Syamsuddin; Andriadin, Andriadin; Mardiah, Nurul Izzatil; Nurfadilah, Nurfadilah; Julaiha, Julaiha; Aldi, Aldi; Puspitasari, Ratih; Al-Habib, Al-Habib
MEUSEURAYA - Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (Desember 2025)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/meuseuraya.v4i2.6334

Abstract

Penyalahgunaan narkoba masih menjadi persoalan sosial yang mengancam ketahanan generasi muda di Desa Riwo Kecamatan Woja Kabupaten Dompu. Rendahnya pemahaman pemuda tentang dampak sosial dan kesehatan akibat narkoba, mendorong perlunya upaya pencegahan melalui edukasi hukum. Program pengabdian bertujuan meningkatkan kesadaran dan pemahaman hukum masyarakat tentang bahaya penyalahgunaan narkoba melalui kegiatan edukasi hukum. Bentuk pelaksanaan kegiatan pengabdian dilakukan melalui seminar hukum yang membahas ketentuan peraturan perundang-undangan tentang narkotika, dampak penyalahgunaan narkoba, serta peran masyarakat dalam pencegahan. Metode pelaksanaan kegiatan terdiri dari tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Tahap persiapan meliputi koordinasi dengan pemerintah desa dan penyusunan materi hukum. Tahap pelaksanaan dilakukan melalui penyampaian materi dan diskusi interaktif dengan masyarakat. Tahap evaluasi dilakukan melalui observasi partisipasi peserta dan wawancara singkat untuk mengetahui tingkat pemahaman peserta setelah kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran hukum masyarakat mengenai bahaya dan sanksi hukum penyalahgunaan narkoba. Program ini membuktikan bahwa edukasi hukum yang dilakukan secara sistematis dan partisipatif dapat menjadi upaya preventif yang efektif dalam menekan potensi penyalahgunaan narkoba di lingkungan masyarakat Desa.
Beyond content delivery: Integrating Microsoft teams and Reflect for affective feedback and enhanced learning readiness Defiana, Aris; Setiawan, Bagus; Agustriyono, Dedy; Puspitasari, Ratih; Ariani, Dian
Jurnal Penelitian Ilmu Pendidikan Vol. 18 No. 2 (2025): September-November
Publisher : Fakultas Ilmu Pendidikan, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpip.v18i2.84677

Abstract

This study explores the integration of Microsoft Teams and its Reflect feature as an innovative learning medium in informatics education, focusing on how real-time emotion visualization can enhance understanding of students' learning readiness. While digital platforms are widely used for content delivery and collaboration, there remains a significant gap in leveraging real-time affective data to adaptively respond to students' emotional states during online learning. Using a qualitative descriptive approach, this research employed participant observation, in-depth interviews, and documentation with 30 Year 11 students and an informatics teacher at SMA Negeri 1 Boyolangu. Findings indicate that emotion visualization via Reflect enables teachers to dynamically adjust instructional strategies based on students' expressed emotional states, thereby increasing engagement, motivation, and perceived learning readiness. This study contributes to the emerging field of affective-aware digital learning environments and underscores the pedagogical value of integrating emotional feedback into technology-enhanced instruction. For future implementation, we recommend broader adoption, teacher training in affective pedagogy, and the exploration of automated emotion-detection technologies to further personalize and responsive learning experiences.
Co-Authors Agustriyono, Dedy Al-Habib, Al-Habib Aldi, Aldi Amanda, Cindy Julia Amyar, Firdaus Andri Yunus Andriadin, Andriadin Astrini, Danti Bagus Setiawan Budi Setiawan Cecilia, Cecilia Defani Pramesti Defiana, Aris Dian Ariani Farhana ., Farhana Fatimah Abdillah Febrian, Jan Febrianto, Fernandus Roni Fitriani, Nuri Gunawan, Audreylia Hidayat, Janthy Huwaida, Sarah Iriyadi Iriyadi Jamilah, Sri Julaiha, Julaiha Julien, Gladys Lauwsetia, Chessa Auriel Lesi Hertati, Lesi Lukman Hidayat Lumbantobing, Chandra Rony Mardiah, Nurul Izzatil Mashadi Mashadi Moermahadi Soerja Djanegara Muhammad Irsyad Elfin Mujtaba Mulyadi, Mohammad Noorman Mumuh Mulyana Nani Cahyani Nurfadilah Nurfadilah Nurfaiza, Nabila Pamungkas, Rio Rachman, Rachmawaty Randitha Missouri Retno Martanti Endah Lestari Riri Nurma Herwini Sahala, Bintang Sarifah Tullah, Dewi Sasmita, Theresia Siti Annisa, Siti Siti Ita Rosita Sopiana, Eka Suharmiati Suharmiati Syamsuddin Syamsuddin Syukrinto, Gustav Tantina Tantina Tarida Marlin Surya Teguh Prakoso Tullah, Dewi Sarifah Udi Pramiudi Upik Djaniar Yayuk Nurjanah Yolanti, Tiara Novita