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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Visualita : Jurnal Online Desain Komunikasi Visual wacana equiliberium (jurnal pemikiran penelitian ekonomi) Early Childhood Research and Practice JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Desainpedia Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Grafis Journal of Arts Education and Design
Sri Retnoningsih
Balai Karantina Ikan (BKI) Kelas 1 Selaparang – Mataram
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peningkatan Kapasitas Koperasi Pondok Pesantren Se-Kabupaten Kudus, Melalui Sistem Akuntansi Berbasis Open Source untuk Meningkatkan Akuntabilitas Publik: Pengabdian Hidayat, Arief; Retnoningsih, Sri; Pratama, Puja; Syafa, Sabrina
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4720

Abstract

Islamic Boarding School Cooperatives (Kopontren) operating in Islamic Boarding Schools often face challenges in financial management. Furthermore, public accountability is crucial in this regard, given that the growth of the cooperative movement within Islamic boarding schools is a manifestation of the concepts of mutual assistance (ta'awun), brotherhood (ukhuwah), seeking knowledge (tholabul ilmi), and various other aspects. The purpose of this Community Service Activity is to improve financial management capabilities through the use of an Open Source Accounting System. Furthermore, transparency in financial reports produced by Kopontren is necessary to increase accountability. The method used in this community service activity is service learning. The results of this activity reflect its positive contribution in supporting the sustainable growth of Kopontren and increasing public accountability. This also empowers Kopontren owners to manage their cooperatives more effectively.
The Influence of Digital Transformation, Intellectual Capital, and Stakeholder Pressure on Sustainability Report Disclosure Ningsih, Devinta Cahya; Retnoningsih, Sri
Jurnal Penelitian Ekonomi dan Bisnis Vol. 11 No. 1 (2026): March 2026
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v11i1.14975

Abstract

This study is motivated by the growing importance of corporate transparency and accountability for social, environmental, and economic impacts. In Indonesia, sustainability reporting, which was previously voluntary, has become increasingly essential due to stronger stakeholder demands and evolving regulations—particularly in the energy sector, which contributes significantly to environmental impacts and often faces public scrutiny. This study aims to analyze the effects of digital transformation, intellectual capital, and stakeholder pressure on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using secondary data from sustainability and annual reports, a purposive sampling method was applied to 89 energy companies, resulting in 84 observations, analyzed through panel data regression using Eviews 10. The results show a coefficient of determination (R²) of 0.82, indicating that 82% of the variation in sustainability report disclosure is explained by the independent variables. Digital transformation, consumer pressure, and environmental pressure significantly influence sustainability report disclosure, while intellectual capital and investor pressure do not. Theoretically, this study enriches the sustainability disclosure literature by integrating digital transformation and stakeholder pressure into the analytical framework. Practically, it provides insights for policymakers and company management to strengthen digital initiatives and stakeholder responsiveness to enhance the quality of sustainability reporting.
Co-Authors Aji Ghairrahmat, Dhimas Arief Hidayat Ashari, Galih Eka Noviana Fikri, Rizal Khurriyatul Geraldine A, Rivaldo Jethro, Tulus Khoiriyah Khoiriyah Khoirotunnisa, Khoirotunnisa Maudina Alfiyah Maulani, Meisri Savitri Mughni, Muhammad Naufa, Ahmad Maulin Ningsih, Devinta Cahya Pratama, Puja Risnawati, Heni Rubama, Dafy Amarizza Safana, Vinka Alza Salsabilla, Nabilla Fitri Setyo Mahanani Subagdja, Tegar Sukma Wijayanti Syafa, Sabrina Syuhada, Ramzi Travida S, Fauzan Wudyatami, Regita Mahira Wulan Budi Astuti