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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Management and Economics Journal (MEC-J) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi AkMen JURNAL ILMIAH Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal GeoEkonomi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Asia Akuntansi dan Teknologi Informasi Journal of Applied Business, Taxation and Economics Reseach Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) Widyagama National Conference on Economics and Business (WNCEB) AMMA : Jurnal Pengabdian Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
mulyaningtyas, mulyaningtyas
Institut Teknologi Dan Bisnis Asia Malang
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Aspek Kinerja Keberlanjutan Terhadap Manajemen Aset Serta Dampaknya Pada Nilai Perusahaan Perbankan 10 Besar Di Indonesia Mulyaningtyas, Mulyaningtyas
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i1.3458

Abstract

The financial services sector provides comprehensive support to create sustainable economic growth by aligning economic, environmental and social interests in accordance with the sustainable finance work plan initiated by the Financial Services Authority. OJK in accelerating sustainable finance has realized it in the issuance of the Sustainable Finance Roadmap in 2015 - 2019 and continued in the second phase from 2020 to 2024. Almost 50% of banks in Indonesia representing 91% of Indonesia's total banking market assets show an increasing commitment to implementing sustainable finance, as measured by their Sustainability Reports. The aim of the research is to determine the influence of economic, environmental and social aspects on asset management and their impact on company value.  The analysis method used is quantitative descriptive, using secondary data in the form of sustainability reports and financial statements obtained through www.idx.co.id. with purpose sampling techniques obtained by 10 bank entities. The data was processed by multiple regression techniques with intervening variables of path analysis. The results of the study Aspects of sustainability performance do not directly affect asset management and company value, while aspects of sustainability performance through asset management have an indirect effect on and company value.
Pendampingan Pembuatan Laporan Keuangan di Puskesmas Ampelgading Mariana Puspa Dewi; Mulyaningtyas Mulyaningtyas; Pipit Rosita A
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.694

Abstract

Pengabdian kepada masyarakat ini berupa pembuatan laporan keuangan pada Puskesmas Ampelgading Malang adalah sebuah inisiatif untuk meningkatkan transparansi dan akuntabilitas pengelolaan keuangan di lembaga kesehatan masyarakat. Melalui kegiatan ini, dilakukan pemahaman mendalam terhadap struktur dan proses pengelolaan keuangan Puskesmas Ampelgading Malang, serta penerapan standar akuntansi yang relevan. Metodologi yang digunakan meliputi survei, analisis dokumentasi, serta pelatihan bagi staf terkait. Hasilnya, tercipta laporan keuangan yang lebih terstruktur, akurat, dan mudah dipahami oleh pemangku kepentingan, termasuk masyarakat setempat. Diharapkan, kegiatan ini dapat memberikan kontribusi positif dalam peningkatan efisiensi dan efektivitas pengelolaan keuangan Puskesmas, serta memperkuat kepercayaan masyarakat terhadap layanan kesehatan yang disediakan. Kata kunci: Laporan Keuangan, Transparansi, Akuntabilitas
Building the Competitive Advantage MSMEs in the Digital Era: The Role of Digital Ecosystem and Pentahelix Synergy Mulyaningtyas, Mulyaningtyas; Wardana, Ditya
MEC-J (Management and Economics Journal) Vol 8, No 3 (2024)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v8i3.28917

Abstract

This study investigates not only the impact of the digital ecosystem and pentahelix synergy on Malang City MSMEs' income, but also how it affects their sustainability. The study's purpose is to investigate the impact of pentahelix synergy and the digital ecosystem on competitive advantage, which is moderated by sales growth. 74 MSMEs were randomly selected as samples for the descriptive quantitative research, which focuses on MSMEs in Malang City that are more than five years old. The data was obtained via a questionnaire, and the assessment weight was established using a linkert scale. Data analysis employs validity tests, normality tests, and moderating variable regression. The findings revealed that the digital ecosystem and the three pentahelix characteristics, which are influenced by sales growth, had no discernible impact on MSMEs' competitiveness.  The originality of study in which pentahelix synergy also engages the digital ecosystem in establishing MSMEs' competitive advantage, implies that MSMEs and pentahelix elements should understand the relevance of incorporating the digital ecosystem in achieving competitive advantage.
SINERGITAS PENTAHELIX DALAM MENINGKATKAN KINERJA DAN KEBERLANJUTAN UMKM KOTA MALANG Wardana, Ditya; Mulyaningtyas, Mulyaningtyas
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23234

Abstract

UMKM memainkan peran signifikan dalam pertumbuhan ekonomi Indonesia, namun mereka menghadapi berbagai tantangan seperti akses keuangan, pasar, dan teknologi. Untuk mengatasi ini, sinergitas pentahelix — kolaborasi antara pemerintah, akademisi, industri, komunitas, dan media — menjadi strategi penting. Penelitian ini bertujuan untuk mengeksplorasi penerapan sinergitas pentahelix dalam meningkatkan kinerja dan keberlanjutan UMKM di Kota Malang. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan pengumpulan data melalui kuesioner dari 100 responden UMKM Kota Malang yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kolaborasi dengan media dan komunitas memberikan kontribusi paling signifikan, sementara peran pemerintah dinilai kurang optimal. Profitabilitas UMKM di Kota Malang cukup baik, tetapi masih terdapat ruang untuk peningkatan, terutama melalui adopsi strategi digital. Aspek keberlanjutan menunjukkan bahwa UMKM telah menerapkan praktik ramah lingkungan dan memperhatikan kesejahteraan karyawan, namun masih perlu ditingkatkan dalam pengelolaan limbah dan pertumbuhan ekonomi berkelanjutan. Kesimpulannya, sinergitas pentahelix mampu mendukung profitabilitas dan keberlanjutan UMKM, meskipun diperlukan peran lebih aktif dari akademisi dan pemerintah.
NILAI PERBANKAN: PERSPEKTIF ASET DAN LIABILITY MANAGEMENT DENGAN KINERJA KEUANGAN mulyaningtyas, mulyaningtyas
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2677

Abstract

This research focuses on the value of banking entities from the perspective of asset liability management, considering financial performance as an intervening variable among banks listed on the IDX between 2022 and 2023. This quantitative study used purposive sampling to select 28 banks that had experienced consecutive profits during the study period. The data were then processed using linear regression and the Sobel test. The results show that asset liability management through financial performance does not affect firm value. 
Optimizing Sustainable environmental practice in the MSME Sector Through Digitalization, Green Accounting, and Sustainability Awareness with Socioeconomics as a Moderating Variable Cahyaningtyas, Fadilla; Mulyaningtyas, Mulyaningtyas
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.517

Abstract

This study analyzes the influence of digitalization, green accounting, and sustainability awareness on sustainability environmental practice among MSMEs in East Java, with socioeconomic conditions as a moderating variable. Using a mixed-method approach, data were collected through surveys of 207 respondents and semi-structured interviews with 15 informants. The findings reveal that green accounting significantly enhances environmentally friendly practices, while digitalization and sustainability awareness show no direct effect. Furthermore, socioeconomic conditions do not moderate the relationships between the independent variables and environmental practices. These results highlight the persistence of the intention–behaviour gap, as MSMEs often recognize environmental issues but fail to implement systematic green practices due to limited literacy, resources, and external support. The study provides theoretical contributions to the application of the Theory of Planned Behaviour in the MSME context and practical implications for policymakers to strengthen incentives, regulations, and green literacy programs for sustainable MSME development.
Pengukuran Potensi Financial Distress Pada Perusahaan Pertambangan Sektor Batu Bara Tahun 2021 – 2023 Nadzuba Vio Larizza; Mulyaningtyas Mulyaningtyas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7774

Abstract

The purpose of this study is to assess the accuracy of three bankruptcy prediction models: Altman Z-Score, Springate S-Score, and Grover in coal mining companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. The analysis process was conducted using a statistical approach including descriptive analysis, normality test, ANOVA, and Games-Howell post-hoc follow-up test. The research findings indicate significant differences between the three models. The Altman Z-Score shows more conservative results, highlighting high risks, while the Springate S-Score provides optimistic results with an accuracy of 93.33%. The Grover model shows the highest performance with an accuracy level reaching 100%. Based on these results, Grover is considered the most superior in identifying bankruptcy risks in the coal mining sector. The results of this study are expected to serve as a strategic reference for business actors and investors in data-driven decision-making..
Co-Authors Adriani Kalalembang Agus Rahman Alamsyah Eka Fitri Handayani Fadilla Cahyaningtyas Foni Dian Candra Hanif, Rifki Hironimus Hari Kurniawan Justita Dura Layli Dwi Rohmatunnisa Lussia Mariesti Andriany Mohammad Bukhori Nadzuba Vio Larizza Nandira Aprillia Tias Nur Lailatul Aqromi Pipit Rosita A Puji Subekti Puspa Dewi, Mariana Rofiatul Lutfiah Ariany Rosa Mustika Putri Setyorini Setyorini Siti Nurul Afiyah Syaiful Bahri Wa Ode Irma Sari Wardana, Ditya