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PENINGKATAN KAPASITAS APARATUR DESA DALAM PENYUSUNAN DAN PENGELOLAAN APBDESA MELALUI PENDAMPINGAN BERBASIS REGULASI Handoko, Rudy; Rahmiyati, Nekky; Sudaryanto, Edy
ABDIMAS Vol 6 No 01 (2026): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v6i01.2691

Abstract

Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDesa) merupakan instrumen strategis dalam mendukung tata kelola pemerintahan desa yang transparan dan akuntabel. Namun, dalam praktiknya masih banyak desa yang menghadapi kendala dalam penyusunan dan pelaksanaan APBDesa, antara lain keterbatasan waktu penyusunan, dinamika perubahan petunjuk pelaksanaan dan petunjuk teknis, rendahnya kapasitas sumber daya manusia aparatur desa, serta perubahan kebijakan peruntukan Dana Desa yang relatif sering. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas aparatur desa dalam pengelolaan APBDesa melalui penyuluhan dan pendampingan di Desa Mungkung dan Desa Gempol, Kecamatan Rejoso, Kabupaten Nganjuk. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan aplikatif melalui tahapan penyuluhan regulasi, pelatihan teknis penyusunan APBDesa, serta pendampingan langsung berbasis Sistem Keuangan Desa (Siskeudes). Hasil kegiatan menunjukkan adanya peningkatan pemahaman aparatur desa terhadap regulasi pengelolaan keuangan desa, peningkatan kemampuan teknis dalam penyusunan dan pelaporan APBDesa, serta tersusunnya dokumen APBDesa yang lebih sistematis, tertib administrasi, dan sesuai dengan ketentuan peraturan perundang-undangan. Kegiatan ini memberikan kontribusi positif dalam memperkuat tata kelola keuangan desa dan direkomendasikan untuk direplikasi pada desa lain dengan karakteristik permasalahan yang serupa.
Green Finance and Corporate Sustainability: Strategic Financial Management in the Era of ESG Investing Rahmiyati, Nekky
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3987

Abstract

This study analyzes the strategic role of green finance driven by Environmental, Social, and Governance (ESG) investing in supporting corporate sustainability. The objectives are to examine the integration of ESG criteria into financial management practices, identify challenges and opportunities in aligning corporate financial strategies with sustainable investment trends, and propose a conceptual framework for strategic financial management aimed at long-term value creation. A systematic literature review method was employed, using data from peer-reviewed journals, reports, and white papers published between 2015 and 2025 that addressed green finance, corporate sustainability, strategic financial management, and ESG. Thematic analysis and narrative synthesis were applied to identify key trends, frameworks, and best practices, with triangulation of sources ensuring validity. The findings reveal that green finance instruments such as green bonds and ESG-based investment portfolios influence corporate financial strategies by integrating sustainability metrics with traditional financial indicators. ESG adoption enhances resilience, reputation, and access to sustainable capital markets. Key challenges include regulatory inconsistency, greenwashing risks, and insufficient ESG reporting standards. This study concludes that green finance is a strategic imperative, enabling companies to balance financial performance with social value to achieve long-term sustainability.
Green Marketing Management in the Digital Era: A Study of Website Content and Corporate Social Media in Surabaya Budiarti, Endah; Pristiana, Ulfi; Rahmiyati, Nekky
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4923

Abstract

The development of environmental issues and digital transformation has encouraged companies to adopt green marketing strategies as part of modern marketing management. This study aims to analyze green marketing management in the digital era through a study of website content and social media of companies operating in Surabaya. The research uses a descriptive qualitative approach with content analysis on digital content from official websites and social media platforms. Data were collected through non-participant observation and digital documentation and analyzed using thematic coding. The results show that company websites are mainly used to communicate sustainability information in a formal and credible way, while social media supports more persuasive, visual, and interactive communication. Dominant green marketing themes include environmental commitment, CSR activities, environmental campaigns, and consumer education. Although most companies show consistent messages across websites and social media, differences remain in the depth of information and signs of greenwashing risks, especially in social media content. This study concludes that the effectiveness of digital green marketing is determined by consistency, transparency, and the suitability of communication strategies with digital media characteristics. These findings are expected to serve as a reference for companies in managing green marketing sustainably.
Peningkatan Pengelolaan UKM di Era Digitalisasi pada Nisa Bakery di Kelurahan Surodinawan Kecamatan Prajurit Kulon Kota Mojokerto Titiek Rachmawati; Nekky Rahmiyati
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2554

Abstract

In the Era of Digitalization, SMEs must keep up with developments. The problems faced by SMEs Nisa Bakery include the production process not being optimal because there is no mixer with the required capacity, a lack of understanding regarding the production space, where the production space is still one with a storage area for both raw materials and auxiliary materials, which is also integrated with packaging of finished goods (bread), financial recording is still simple, there is no separation between recording household and business finances, while marketing still depends on orders. The aim of this community service is to help solve the problems that occur at Nisa Bakery. The method used to solve the problem is providing equipment grants in the form of a mixer with a capacity of 10 liters, training on the use and maintenance of the mixer, expanding marketing using online media, business management assistance which includes training and mentoring on business management, finance/accounting. The results of this community service were the provision of a standing mixer machine with a capacity of 10 liters, understanding of inventory control methods, technical training in simple bookkeeping and marketing digitalization training.
PENGARUH INOVASI LAYANAN, KUALITAS PELAYANAN, DAN ADAPTASI PERUBAHAN PERILAKU KONSUMEN, TERHADAP DAYA SAING UMKM LAUNDRY MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING DI NGINDEN JANGKUNGAN KEC SUKOLILO KOTA SURABAYA Bangun, Via Shefira Br; Rahmiyati, Nekky
ECONOMOS Vol 5 No 04 (2025): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v5i04.2694

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi layanan, kualitas pelayanan, dan adaptasi perubahan perilaku konsumen terhadap daya saing UMKM laundry melalui kepuasan pelanggan sebagai variabel intervening di Nginden Jangkungan, Kecamatan Sukolilo, Kota Surabaya. Latar belakang penelitian didasarkan pada meningkatnya persaingan usaha laundry pasca pandemi Covid-19, yang menuntut pelaku UMKM untuk terus berinovasi, meningkatkan kualitas pelayanan, serta menyesuaikan diri dengan perubahan perilaku konsumen yang semakin mengutamakan kecepatan, kebersihan, kemudahan layanan, dan pemanfaatan teknologi digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan melalui penyebaran kuesioner kepada pelanggan UMKM laundry yang beroperasi minimal satu tahun. Teknik analisis data menggunakan Structural Equation Modeling – Partial Least Square (SEM-PLS) melalui aplikasi SmartPLS untuk menguji hubungan langsung maupun tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa inovasi layanan, kualitas pelayanan, dan adaptasi perubahan perilaku konsumen berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Selanjutnya, kepuasan pelanggan terbukti berpengaruh signifikan terhadap daya saing UMKM laundry. Selain itu, kepuasan pelanggan memediasi pengaruh inovasi layanan, kualitas pelayanan, serta adaptasi perubahan perilaku konsumen terhadap daya saing. Temuan ini mengindikasikan bahwa peningkatan daya saing UMKM laundry tidak hanya bergantung pada faktor internal seperti inovasi dan kualitas pelayanan, tetapi juga pada kemampuan beradaptasi terhadap perubahan perilaku konsumen yang secara tidak langsung meningkatkan kepuasan pelanggan. Oleh karena itu, UMKM laundry disarankan untuk terus mengembangkan layanan inovatif, meningkatkan kualitas pelayanan, dan memanfaatkan teknologi digital guna mempertahankan kepuasan pelanggan serta memperkuat posisinya dalam persaingan bisnis.
PENGARUH UTANG LUAR NEGERI, CADANGAN DEVISA, DAN EKSPOR TERHADAP STABILITAS EKONOMI DI NEGARA G20 PERIODE 2020 – 2023 MELALUI NILAI TUKAR SEBAGAI VARIABEL INTERVENING Adelia, Putri; Rahmiyati, Nekky
ECONOMOS Vol 6 No 01 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i01.2703

Abstract

Studi ini bertujuan untuk menganalisis pengaruh utang luar negeri, cadangan devisa, dan ekspor terhadap stabilitas ekonomi, dengan nilai tukar sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari publikasi resmi lembaga terkait. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa cadangan devisa, ekspor, dan utang luar negeri memiliki pengaruh negatif yang signifikan terhadap nilai tukar. Lebih lanjut, nilai tukar memiliki pengaruh negatif yang signifikan terhadap stabilitas ekonomi. Utang luar negeri dan ekspor juga menunjukkan dampak negatif yang signifikan terhadap stabilitas ekonomi. Namun, cadangan devisa memiliki pengaruh positif tetapi tidak signifikan terhadap stabilitas ekonomi. Temuan ini menunjukkan bahwa meskipun cadangan devisa berkontribusi terhadap stabilitas ekonomi, dampaknya bersifat tidak langsung dan relatif lemah dibandingkan dengan faktor makroekonomi lainnya. Studi ini diharapkan dapat memberikan wawasan berharga bagi para pembuat kebijakan dalam merumuskan strategi terkait manajemen utang luar negeri, cadangan devisa, kebijakan perdagangan, dan stabilisasi nilai tukar untuk meningkatkan stabilitas ekonomi nasional.
ANALISIS PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS MELALUI EFISIENSI OPERASIONAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abelia, Dela Ayu; Rahmiyati, Nekky
ECONOMOS Vol 6 No 01 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i01.2704

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendemonstrasikan pengaruh struktur modal, likuiditas, dan leverage terhadap profitabilitas, dengan menggunakan efisiensi operasional sebagai variabel intervening pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Profitabilitas merupakan indikator kunci dalam menilai efektivitas manajemen sumber daya perusahaan dalam menghadapi persaingan industri yang semakin ketat. Efisiensi operasional diposisikan sebagai variabel penghubung yang memperkuat pengaruh keputusan pembiayaan dan manajemen modal kerja terhadap profitabilitas perusahaan. Pendekatan penelitian menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan perusahaan sampel selama periode penelitian. Variabel struktur modal diukur menggunakan DER dan DAR, likuiditas diukur menggunakan CR, QR, dan Cash Ratio, dan leverage menggunakan TDR, TIE, dan DFL. Efisiensi operasional diwakili oleh Total Asset Turnover (TATO), Inventory Turnover (ITO), dan Receivable Turnover (RTO), sedangkan profitabilitas diukur oleh ROA, ROE, dan Net Profit Margin (NPM). Teknik analisis data dilakukan menggunakan metode statistik berdasarkan model struktural. Hasil penelitian ini diharapkan dapat berkontribusi pada peningkatan kinerja keuangan perusahaan melalui struktur manajemen modal, likuiditas, dan leverage yang lebih optimal serta penguatan efisiensi operasional. Studi ini juga memberikan bukti empiris mengenai peran mediasi efisiensi operasional dalam meningkatkan profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX). Temuan ini bermanfaat untuk pengambilan keputusan manajerial dan kebijakan keuangan berkelanjutan.
The Effect Of Ai Utilization, Creative Content, And Product Innovation On Entrepreneurial Competitiveness Of Food And Beverage Umkm In The Digital Era In Sukolilo, Surabaya Novitasari, Cindy; Rahmiyati, Nekky
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6479

Abstract

This study aims to examine the effect of Artificial Intelligence (AI) utilization, creative content, and product innovation on strengthening the entrepreneurial competitiveness of food and beverage MSMEs in Sukolilo, Surabaya. The main objective is to understand the contribution of each variable, both partially and simultaneously, in enhancing MSMEs’ competitiveness amid increasingly tight and digital-based business competition. The study employs a quantitative approach involving 30 MSME owners selected through purposive sampling. Data were collected using Likert-scale questionnaires specifically designed to measure the research variables. The data were then analyzed using multiple linear regression to test the relationships and impacts of the variables individually and collectively on MSME competitiveness. The findings indicate that AI utilization, creative content, and product innovation have a positive and significant influence on strengthening MSME competitiveness. AI assists business actors in operational efficiency and data-driven decision-making, creative content expands market reach and strengthens business image, while product innovation becomes the dominant factor in attracting consumer attention and creating competitive advantage. These results highlight the importance of integrating technology and creativity to support the sustainability and development of MSMEs in the digital era. Selain itu, studi ini memberikan bukti empiris bahwa transformasi digital memainkan peran penting dalam meningkatkan kinerja UMKM, khususnya di sektor makanan dan minuman. Hasil penelitian ini diharapkan dapat menjadi referensi bagi pelaku UMKM dalam merumuskan strategi bisnis dan bagi para pembuat kebijakan dalam merancang program yang mendorong adopsi teknologi dan inovasi di kalangan UMKM.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
Co-Authors - Hwihanus Abelia, Dela Ayu Achmad Yanu Aliffianto ADELIA, PUTRI Agustinus Wilhelmus Uja Werang Agustono, Dyah Oktaviani Sulistyaningrum Alfiana Andika Dimas Pramuditya Annisa Beauty Ananda Aristaldo, Raden Wimendy Artanti, Ratna Ari Bangun, Via Shefira Br Bella Aureliya E Sc Bramasta Arief Rizky Priambada Dipa Teruna Awaloedin Diyah Santi Hariyani Edo Pratama Endah Budiarti Endah Budiarti Endah Budiarti Endang Indartuti Endang Indartuti Endang Indartuti Endang Indartuti, Endang Erfiani S Wardani Evianti, Dessy Fahmi Muhammad Fahrizal Akhmad Zein Firmansyah, Muhammad Nizar Fitrianingsih, Dwi Gde Bayu Surya Parwita Hariyani , Diyah Santi Hariyani, Diyah Santi Hariyani, Diyah Santi Hendri Khuan Herdianti, Nur Fitria Hwihanus Ian Natus Sholikha Jayanto, Imam Jesica May Wulandari Judijanto, Loso Juliyanti, Wiwin Kartika Wijayanti, Yulyar kartika, ika saridewi Kartini, Ida Ayu Nuh Kaswoto, Junet Khairunnisa Khuan, Hendri Kristiurman Jaya Mendrofa Kurniawan, Sindu Bagas Lahmudin, Moh Rifaizal LAUNTU, ANSIR Listiana Sri Mulatsih Loso Judijanto M. Suyanto Masruchin, Febby Rahmatullah Maswiartha, Nyoman Gede Mayndarto, Eko Cahyo Mohammad Suyanto Mulyanto Nugroho Muslimin Abdul Rahim Nanda Pinandita Ramadhani NATALIA, YOHANA FRANSISKA Neezmadevi, Kallyana Tantri Ni Desak Made Santi Diwyarthi Niki Mafatzi, Noval Novitasari, Cindy Nugroho, Mulyanto Nur Fadilah Evita Chandra Nur Kamiliyah Firizq Nur Siti Latipah Priamsyah, Choirul Dwi Puji Afriyeni Purwaka Hari Prihanto Puspa, Eka Septariana Putri Gamayanti Raden Wimendy Aristaldo Ramdan Yusuf Ratnawati Ratnawati Rendy Achmad Wahyu Reza Ashary Rina Apriliani Riska Amelia Riyadi Nugroho Rudy Handoko Sabrina Ayu Rizkya Sahroni, Muhammad Salsabila Ahmad Sandari, Tries Ellia Sikip Nur Ika May Nur Himama Silvia Septiani soebrati, ni wayan Somodiharjo, Kadari Sri Andayani Sri Andayani Sri Andayani Sri Andayani, Sri Andayani Sudaryanto, Edy Sungkowati, Sri Talaud, Alexsius Laurenzo Talib, Dr. Ahmad Teguh Prakoso Teguh Setiawan Wibowo Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tries Ellia Sandari Trinita Kartika Andini Tungga Bhimadi Tungga Bhimadi Karyasa Ulfi Pristiana Utami, Ratna Sri Wahidhani, Eha Hasni Weny Astutik Wulandari, Jessica May Yulyar Kartika Wijayanti Yusuf, Ramdan Zayafika Mareta