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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 IMAGIONARY : Jurnal Seni, Desain dan Multimedia Equilibrium: Jurnal Ekonomi Syariah Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Grafis Journal of Arts Education and Design
Sri Retnoningsih
Balai Karantina Ikan (BKI) Kelas 1 Selaparang – Mataram
Religion 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.
Visual as Language: An Explanation of the “Chocolajit” Wajit Packaging Design within the Context of Branding and Culture Pitaloka, Galuh Regita; Retnoningsih, Sri
IMAGIONARY Vol 4 No 2 (2026): APRIL
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Paramadina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51353/xav94290

Abstract

Packaging design plays a strategic role in enhancing the competitiveness of Small and Medium Enterprises (SMEs), particularly for regional souvenir products in West Java. This study examines the interactive packaging redesign of the Wajit Cililin product “Chocolajit” by the SOKARYA Team, which functions as an educational medium to foster cultural awareness and responsible behavior in post-consumption packaging management. Through the integration of Sundanese culture, visual elements, and Augmented Reality (AR) technology, the packaging is designed not only to be aesthetically appealing but also to provide educational value and promote sustainability. The use of eco-friendly materials, modular design, and interactive features strengthens local identity while reducing waste. Collaboration between designers and business actors is a key factor in realizing innovative and competitive packaging that supports the growth of culture-based and sustainable creative industries.
THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC Retnoningsih, Sri; Sekar Dian Pramesti Suryo; Wulandari Syarifatul Ulya; Retdating Retnowati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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

Abstract

ABSTRACT This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, while ESG and Digital Transformation have a significant positive effect. The R² value of 0.62 indicates that the model has a strong power over ERC variation. These findings confirm that sustainability practices and digitalization strengthen the credibility of financial reports and investor confidence, whereas earnings management reduces the quality of earnings information. The implications for accounting education are the need to strengthen he reporting ethics curriculum, integrate ESG, sustainability accounting, and develop digital competencies hat support transparency. Thus, accounting education must produce accountants who are not only technically proficient, but also committed to ethics, sustainability, and responsible governance
Analisis Pengaruh Visualisasi Warna dalam Membedah Fungsi Fitonutrien sebagai Instrumen Edukasi dan Preferensi Konsumsi Gizi Anak Syarifah, Nada; Retnoningsih, Sri
Desainpedia: Jurnal Desain Produk dan Desain Komunikasi Visual Vol 5, No 1 (2026): Urban Design, Lifestyle & Behaviour
Publisher : Universitas Pembangunan Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/dpj.v5i1.1578

Abstract

Low consumption of fruits and vegetables among elementary school children in Indonesia is a significant problem, as it leads to low nutritional literacy and high levels of food neophobia among children. This study aims to analyze the effect of the natural visualization of fruit and vegetable colors (red, orange, yellow, green, purple, and white) derived from various phytonutrients on children's nutritional literacy and consumption preferences. The research method used to examine this issue is descriptive qualitative with data collection techniques through a literature study of primary scientific documents. Data analysis was conducted using content analysis techniques refined using Charles Sanders Peirce's triadic semiotics analysis to examine the relationship between color as a representamen, phytonutrients as objects, and children's perceptions as interpreters. The results of the discussion show that color visualization is effective in transforming children's perceptions from the Representament level (visual aesthetics) to the Object level (nutritional cause-and-effect relationships) and the Interpretant level (agreement on meanings). The integration of functional narratives such as lycopene, beta-carotene, and allicin in visual media that are attractive to children has been proven to reduce food rejection rates. The study concludes that strengthening nutrition literacy based on color semiotics is the most significant educational communication strategy in shaping long-term consumption preferences in children of the concrete operational age. Rendahnya konsumsi buah dan sayur pada anak usia sekolah dasar di Indonesia menjadi masalah yang signifikan adanya penelitian ini, karena berdampak pada rendahnya literasi gizi dan tingginya fenomena food neophobia pada anak. Penelitian ini bertujuan untuk menganalisis pengaruh visualisasi alami warna buah dan sayur (merah, oranye, kuning, hijau, ungu, dan putih) yang berasal dari berbagai zat fitonutrien terhadap literasi gizi dan preferensi konsumsi anak. Metode penelitian yang digunakan untuk membedah masalah ini adalah kualitatif deskriptif dengan teknik pengumpulan data melalui studi literatur menelusuri dokumen ilmiah primer. Analisis data dilakukan dengan teknik analisis isi yang dipertajam menggunakan analisis semiotika triadik Charles Sanders Peirce untuk membedah hubungan antara warna sebagai representamen, zat fitonutrien sebagai objek, dan persepsi anak sebagai interpretan. Hasil pembahasan menunjukkan bahwa visualisasi warna efektif dalam mentransformasikan persepsi anak dari level Representamen (estetika visual) menuju level Objek (hubungan sebab-akibat gizi) dan level Interpretan (kesepakatan makna). Integrasi narasi fungsional seperti likopen, beta-karoten, hingga allicin dalam media visual yang menarik untuk usia anak terbukti mampu menurunkan tingkat penolakan terhadap makanan. Penelitian menyimpulkan bahwa penguatan literasi gizi berbasis semiotika warna merupakan strategi komunikasi edukatif yang paling signifikan dalam membentuk preferensi konsumsi jangka panjang pada anak usia operasional konkret.
The Covid-19, Policy, and Islamic Capital Market in Indonesia Retnoningsih, Sri; Naufa, Ahmad Maulin; Astuti, Wulan Budi
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.13542

Abstract

This paper examines the impact of Covid-19 (death and positive cases) on Indonesia's Islamic capital market, proxied by the Jakarta Islamic Index. Covid-19 data in Indonesia, which is proxied by four measures such as the number of new cases (NC), cumulative cases (CC), new deaths (ND), and cumulative deaths (CD). Further, whether any policy from regulators could mitigate its impact, we utilize daily time-series data from January to July and propose the multiple regression model to test its effect with some robustness checks. Our results indicate that Covid-19 leads to a lower price of the Islamic index, and the regulations from the government could reduce its negative impact. The negative impact of Covid-19 could be reduced by policies from the Indonesian government and other authorities like OJK, IDX, and BI. The policy from those regulators is grouped by policy backgrounds such as lockdowns and restrictions, reopening economy like new normal, fiscal, monetary, and macroeconomic, exchange rate, and balance of payments. Therefore, it is pivotal to alleviate Covid-19’s drawbacks on the Islamic capital market by providing relevant policies in Indonesia.
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 Pitaloka, Galuh Regita Pratama, Puja Retdating Retnowati Risnawati, Heni Rubama, Dafy Amarizza Safana, Vinka Alza Salsabilla, Nabilla Fitri Sekar Dian Pramesti Suryo Setyo Mahanani Subagdja, Tegar Sukma Wijayanti Syafa, Sabrina Syarifah, Nada Syuhada, Ramzi Travida S, Fauzan Wudyatami, Regita Mahira Wulan Budi Astuti Wulandari Syarifatul Ulya