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All Journal Jurnal Bahtera - Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Pendidikan Ekonomi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Mejuajua Terbuka Journal of Economics and Business Mabsya: Jurnal Manajemen Bisnis Syariah Abdimas Indonesian Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) E-Amal: Jurnal Pengabdian Kepada Masyarakat Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education 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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Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang Dwirini, Dwirini; Zuhroh, Shufia; Subekti, Rini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2588

Abstract

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.
Penyampaian Media dan Karakteristik Perusahaan Terhadap Pengungkapan CSR di Indonesia Dwirini, Dwirini; Subekti, Rini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 8 No. 2 (2024): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v8i2.17214

Abstract

Studi ini menemukan bahwa banyak perusahaan di Indonesia telah menerapkan Corporate Social Responsibility (CSR) untuk menjangkau dan memberikan manfaat bagi masyarakat. Perusahaan yang tidak melakukan CSR berisiko menunjukkan citra yang buruk secara sosial dan lingkungan. Karena pelanggaran mereka terhadap peraturan, perusahaan juga akan berurusan dengan hukum. Berdasarkan standar peraturan pengungkapan yang berlaku, pengungkapan tanggungjawab sosial (CSR) adalah penyediaan informasi yang dibutuhkan oleh perusahaan yang sudah melaksanakan tanggung jawab sosialnya, yang bermanfaat bagi operasi bisnis dan kegiatan produksi mereka. Studi ini menyelidiki 30 perusahaan yang bergerak di aneka industri dan terdaftar di Bursa Efek Indonesia selama 5 tahun berturut-turut dari 2018 hingga 2022. Metode pengambilan sampel purposive digunakan. Software SmartPLS 4 digunakan untuk menganalisis data partial least square (PLS). Menurut penelitian ini, penyampaian media dan return on sales ratio meningkatkan pengungkapan CSR. Variabel lainnya ukuran perusahaan (size), Debt to EBITDA, dan fitur perusahaan tidak berpengaruh signifikan terhadap pengungkapan CSR.
Integrasi Literasi Keuangan dan Kesadaran Lingkungan dalam Pengelolaan UMKM Tajur Halang, Bogor Subekti, Rini; Praningtyas, Elisabeth Ria Viana; Suryantari, Yulita; Anggya Agustina, Putu Ayu
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v2i1.12745

Abstract

Home-based food businesses are one form of Micro, Small, and Medium Enterprises (MSMEs) that play a strategic role in supporting family economic resilience. However, in practice, this type of business actor often faces challenges in financial management, especially related to calculating the cost of production (HPP), recording transactions, and selecting packaging that is not only visually attractive but also supports the principles of environmental sustainability. This Community Service (PKM) activity was carried out with the aim of increasing the entrepreneurial literacy of residents, especially in terms of business management and the use of environmentally friendly packaging. The methods used include field observation, interactive counseling, group discussions, and evaluations based on participant feedback. The results of the activity program show that most business actors have not implemented financial records and do not have a distinctive brand identity or product packaging. After the counseling, there was an increase in understanding regarding the importance of separating business and household resources, recording business costs in a structured manner, and using packaging that supports the zero waste movement. This activity program makes a positive contribution to building awareness of more economically and ecologically responsible entrepreneurs among home-based food MSME actors.
Sharia Financial Institutions, Synergy, and Their Role in Empowering MSMEs in Badung Regency Setia Utami, Indah; Hidayati, Berlina; Subekti, Rini; Ria Viana Praningtyas, Elisabeth
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 7 No. 1 (2025): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v7i1.13554

Abstract

MSMEs have a very large contribution to the Indonesian economy. The potential for MSMEs development is no exception in Badung Regency as the region with the largest local and international tourist destination in Indonesia. MSMEs are the key to accelerating Indonesia's sharia economy. Synergy and collaboration between various parties are needed to achieve the government's target of making Indonesia the center of the world's halal industry. This research was conducted to determine the role of Sharia Financial Institutions and their synergy efforts with related parties in empowering MSMEs. The research was conducted using a qualitative method to explore in-depth information from various parties using the focus group discussion method. This research is the first research to qualitatively analyze the role and synergy of Sharia Financial Institutions in the development of MSMEs in Badung Regency. The research results show that the role and synergy of sharia financial institutions are not yet optimal, there are various obstacles faced and more massive outreach, collaboration, and synergy efforts with various parties are needed to increase the role of sharia financial institutions in empowering MSMEs. This study concludes that increasing cooperation between Sharia Financial Institutions, the government, and MSMEs is very important, especially in the form of more massive socialization, more in-depth training, and ongoing assistance, to expand market access.
Pelatihan Kapasitas Pelaku UMKM dalam Mewujudkan Sertifikat Halal Gratis (Sehati) Terhadap Produk UMKM Desa Jayanti Arma, Nur Ambia; Subekti, Rini; Ulfa, Indar Fauziah; Agusdiana, Bambang; Harta, Ridho
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6170

Abstract

Desa Jayanti, sebagai salah satu pusat kegiatan ekonomi di Provinsi Banten memiliki ragam usaha mikro, kecil dan menengah namun masih minimnya produk yang tersertifikasi halal padahal sudah menjadi kewajiban berdasarkan mandat dari Kementerian Agama. Hal ini disebabkan karena minimnya kapasitas umkm terhadap informasi sertifikat halal gratis dan juga kurangnya sosialisasi kebijakan wajib bersertifikat halal untuk produk makanan dan minuman di masyarakat desa Jayanti. Oleh karena itu, PKM ini bertujuan untuk meningkatkan kapasitas pelaku usaha sekaligus membantu pelaku usaha di desa Jayanti dalam mendapatkan sertifikasi halal gratis (SEHATI) dari pemerintah. Metode yang digunakan dalam program PKM ini yaitu melalui workshop dan pendampingan dengan peserta sebanyak 15 pelaku usaha terpilih. Hasil dari PKM ini yaitu terselenggaranya workshop mewujudkan sertifikat halal terhadap produk UMKM desa Jayanti dengan hasil evaluasi sebanyak 100 % peserta telah memahami proses pengajuan sertifikat halal, dan sebanyak 15 pelaku usaha mendapatkan NIB dan mendaftarkan produknya untuk meraih sertifikat halal
APAKAH RELIGIUSITAS GEREJA KATOLIK MENINGKATKAN PRAKTIK AKUNTANSI LINGKUNGAN? Praningtyas, Elisabeth Ria Viana; Agustina, Putu Ayu Anggya; Subekti, Rini
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.38

Abstract

Abstrak – Apakah Religiusitas Gereja Katolik Meningkatkan Praktik Akuntansi lingkungan?Tujuan Utama – Penelitian ini menguji pengaruh religiusitas Gereja Katolik dan persepsi lingkungan terhadap praktik akuntansi lingkungan.Metode – Penelitian ini menggunakan pendekatan SEM-PLS. Anggota komunitas pengusaha dan praktisi beragama Katolik di Indonesia dipilih sebagai responden.Temuan Utama – Religiusitas Gereja Katolik meningkatkan komponen pada theory of planned behaviour. Namun, hanya sikap terhadap praktik akuntansi lingkungan yang meningkatkan niat untuk menerapkan akuntansi lingkungan. Selain itu, pemilik bisnis dengan persepsi lingkungan yang tepat lebih bersedia mengadopsi praktik akuntansi lingkungan.Implikasi Teori dan Kebijakan – Theory of planned behavior tidak cocok digunakan untuk menguji paradigma baru dalam akuntansi lingkungan. Pada aspek praktik, penelitian ini menunjukkan bahwa religiusitas dan persepsi lingkungan dapat dipilih sebagai pendekatan untuk mendukung praktik akuntansi lingkungan.Kebaruan Penelitian – Penelitian ini menyajikan kebaruan bahwa nilai religiusitas dan persepsi lingkungan yang tepat dapat mendukung inisiatif akuntansi berkelanjutan. Abstract - Does Catholic Church Religiosity Improve Environmental Accounting Practices?Main Purpose - This study examines the influence of Catholic Church religiosity and environmental perception on environmental accounting practices.Method - This study used the SEM-PLS approach. Catholic business and practitioner community members in Indonesia were selected as respondents.Main Findings - The religiosity of the Catholic Church increases the components of the theory of planned behavior. However, only attitude toward environmental accounting practices increases the intention to implement environmental accounting. In addition, business owners with the correct environmental perceptions are more willing to adopt environmental accounting practices.Theory and Practical Implications - The theory of planned behavior is unsuitable for testing the new paradigm in environmental accounting. On the practice aspect, this study suggests that religiosity and environmental perceptions can be chosen as an approach to support environmental accounting practices.Novelty - This study shows that the correct values of religiosity and environmental perception can support sustainable accounting initiatives.
Determine The Factors That Influence Profit Growth at Village Credit Institutions in Badung District Agustina, Putu Ayu Anggya; Praningtyas, Elisabeth Ria Viana; Subekti, Rini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1589

Abstract

Village Credit Institutions or VCIs, function similarly to banks. There are variations in performance measurement, though (health status). The VCIs employ the Bali Province Governor's operational regulations number. 44 of 2017, which accounts for this discrepancy. The VCIs of Bali Province's Badung Regency were one of the VCIs examined. Because Badung Regency VCIs have the highest assets when compared to other VCIs in Bali Province's districts and cities, the goal is to look at their profit growth. The likelihood that VCIs may fail owing to poor management and a lack of public transparency on their state of health does not disappear even with their substantial asset base. This study examines the effect of VCI health on profit growth empirically. The Capital, Asset, Management, Earnings, and Liquidity (CAMEL) examination on profit growth is part of this degree of soundness. Study observation period: 2016–2022. Using a quantitative research approach and secondary data from Empowerment Institutions of Village Credit Institutions (EIVCI) in the Badung Regency, the total population is 854 VCIs. A non-probability sampling strategy combined with a purposive sampling technique was used to determine the sample. This study's analysis method makes use of multiple linear regression. The study's findings indicate that operational expenses have a beneficial impact on profit growth when it comes to operating income, loan-to-deposit ratio, net profit margin, and return on assets. In the meantime, profit growth is negatively impacted by the caliber of producing assets. In the meanwhile, profit growth is unaffected by the capital adequacy ratio and current ratio. The research's practical application is to arm VCIs with knowledge so they can train VCI administrators to manage VCIs. In addition, the availability of profit growth analysis using CAMEL helps boost public trust in the use of VCIs.
Can the free money transfer system application be considered a breakthrough in financial technology? Subekti, Rini; Ria Viana Praningtyas, Elisabeth; Anggya Agustina, Putu Ayu; Setia Utami, Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/

Abstract

Abstract   Purpose:This study analyzes the customer experience of users of a free money transfer application in Indonesia. The application, developed by local innovators, enables users to transfer funds between bank accounts at no cost, representing an important contribution to the national fintech ecosystem. Methodology:The study employs Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical tool. Data were collected from users of the original Indonesia-based application designed to facilitate free money transfers. Findings:The results indicate that Ease of Use, Perceived Value, Customer Support, and Assurance do not significantly influence customer experience in the context of free money transfers. Unlike other fintech platforms, this application shows a different pattern of determinants. Speed and Perceived Firm Innovation emerge as the primary factors shaping customer experience. Implication:The findings may be used to guide the development of strategies to improve customer experience. Developers and policymakers should prioritize enhancements related to service speed and perceived innovativeness, as these represent the most influential factors for users of free-to-use money transfer applications. Originality:This study provides insight into customer experience in a uniquely Indonesian fintech application, offering an alternative perspective compared to studies focusing on commercial or fee-based fintech services. Keywords:Customer Experience; Fintech; Free Money Transfer
Co-Authors Agusdiana, Bambang Ami Pujiwati Andriyansah . Anggya Anggraini, Putu Ayu Arma, Nur Ambia Berlina Hidayati Dwirini, Dwirini Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Ginta Ginting, Ginta Hadiwidjaja, Rini Dwiyani Hidayah, Zainur Imas Maesaroh Indah Setia Utami Irmawaty Irmawaty, Irmawaty Jamaludin . Lestari Pujiastuti, Sri Meirani Harsasi Nasoha, Mohamad Nenah Sunarsih Praningtyas, Elisabeth Ria Viana Putu Ayu Anggya Agustina Rakhmini Juwita Ria Viana Praningtya, Elisabeth Ria Viana Praningtyas, Elisabeth Riana, Kurnia Endah Ridho Harta, Ridho Romadhani, Sahrul Sri Lestari Pujiastuti, Sri Lestari Suryantari, Yulita Sylvana, Andi Ulfa, Indar Fauziah Viana Praningtyas, Elisabeth Ria Zuhroh, Shufia