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All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENINGKATAN PENGETAHUAN DAN PEMAHAMAN MAHASISWA TERHADAP HERBAL UNTUK GANGGUAN KARDIOVASKULA Yudi Purnomo; Nour Athiroh Abdoes Sjakoer; Erna Sulistyowati; Majida Ramadhan; Anita Puspa Widiyana; Husain Latuconsina
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2022
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Angka kejadian penyakit kardiovaskular cukup tinggi dan menjadi penyebab utama kematian di beberapa negara. Negara kita memiliki sumber kekayaan alam yang melimpah tapi belum dieksplorasi secara optimal. Secara empiris, herbal telah digunakan untuk mengatasi penyakit kardiovaskular. Akan tetapi jumlah riset dan publikasinya masih terbatas, sehingga mempengaruhi tingkat pengetahuan dan pemahaman mahasiswa tentang herbal untuk penyakit kardiovaskular. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman mahasiswa tentang herbal untuk penyakit kardiovaskular. Kegiatan in diikuti oleh mahasiswa dari Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta di Indonesia. Sebelum dan sesudah pembelajaran materi herbal untuk penyakit kardiovaskular, tingkat pengetahuan dan pemahaman diukur menggunakan soal pre dan post-test . Hasil test dianalisa secara statistic menggunakan uji T-test berpasangan dengan tingkat kepercayaan 95 %. Hasil kegiatan ini menunjukkan terdapat peningkatan pengetahuan dan pemahaman partisipan sekitar 50 % tentang herbal untuk penyakit kardiovaskular. Sementara terdapat penurunan pengetahuan partisipan kurang lebih 30 % dan 20 % tidak mengalami perubahan setelah kegiatan. Kegiatan pembelajaran daring adalah salah satu cara meningkatan pengetahuan herbal untuk kardiovaskular.
DISEMINASI RAMUAN KOMBINASI BENALU TEH DAN BENALU MANGGA SEBAGAI ANTIHIPERTENSI DI GRIYA JAMU KOTA BATU Nour Athiroh Abdoes Sjakoer; Erna Sulistyowati; Yudi Purnomo; Majida Ramadhan; Anita Puspa Widiyana; Husain Latucosina
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2022
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Ramuan kombinasi benalu teh-benalu mangga merupakan produk yang dapat mengurangi resiko hipertensi. Diseminasi kombinasi benalu teh-benalu mangga yang diikuti oleh peserta bertujuan menyelesaikan permasalahan mitra meliputi pemahaman terhadap hipertensi, pemeriksaaan terhadap tekanan darah, asam urat, dan kolestrol, serta penilaian diseminasi ramuan kombinasi benalu teh-benalu mangga. Metode yang dilakukan meliputi diseminasi dan sosialisasi program PkM, pelatihan dan praktik langsung pembuatan ramuan kombinasi benalu teh-benalu mangga, pembentukan kelompok, melaksanakan FGD, seminar hasil PkM, monitoring dan evaluasi internal dan eksternal, evaluasi PkM, laporan program PkM, Publikasi, pendampingan dan rencana tindak lanjut. Penilaian beberapa aspek dianalisis melalui uji t berpasangan. Hasil penilaian tingkat pemahaman responden terhadap hipertensi menunjukkan bahwa terjadi peningkatan pengetahuan yang signifikan setelah dilakukan sosialisasi khususnya tentang ciri-ciri penderita, pola makan sehat penderita hipertensi, dan pencegahan hipertensi. Pemeriksaaan tekanan darah, asam urat dan kolestrol menunjukkan hasil yang cenderung tinggi. penilaian pengetahuan terhadap ramuan kombinasi benalu teh-benalu mangga juga meningkat secara signifikan. Beberapa faktor penting menjadi pendukung peningkatan pengetahuan tentang hipertensi dan herbal benalu teh-benalu mangga, serta hasil pemeriksaan kesehatan.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
PENGARUH INTERNET FINANCIAL REPORTING, TINGKAT PENGUNGKAPAN INFORMASI BERBASIS WEBSITE, DAN JUMLAH SAHAM BEREDAR TERHADAP FREKUENSI PERDAGANGAN SAHAM Erna Sulistyowati; Meidy Tiara Nur Sausan; Faluthia Fitri Puspaningrum
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i2.151

Abstract

The aims of this study are: to prove, test, empirically and analyze the impact of Internet Financial Reporting on Stock Trading Frequency, the impact of the Level of Information Website Disclosure on Stock Trading Frequency, and the impact of the Number of Outstanding Shares on the Trading Frequency of Shares. This study uses quantitative methods using secondary data taken from the company's website and the IDX in 2016-2018. In this study, data analysis techniques uses with multiple linear regression SmartPLS 3.29. The results of this study were conducted if (1) Internet Financial Reporting has no effect on Stock Trading Frequency, (2) Website-Based Information Disclosure Level has no influence on Stock Trading Frequency, (3) Number of Outstanding Shares will have no effect. The implication of this research is that it pays attention to financial information in the company that is entered through the website then investors can predict future financial performance and prospects and can make decisions related to investment decision making, by uploading and updating information owned by the company can provide education to the public. users and prosper the company. The high and low use of information information sites will have a small impact on the magnitude of the company's impact on investor decisions. In addition, taking into account factors other than the number of shares outstanding, such as fundamental factors and stock prices, can attract investors to invest in the company, because basically investors in buying shares must choose liquid shares.
ANALISIS MATERIALITAS PADA PROSEDUR AUDIT VOUCHING ATAS AKUN BEBAN OPERASIONAL Chrisna Putri, Rani; Sulistyowati, Erna
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4468

Abstract

In the era of society 5.0, the auditor profession will continue to exist even though the threat of AI (Artificial Intelligence) has come, bearing in mind that there are many human intelligences that cannot be replaced by any robots. An auditor needs to have an understanding of materiality, where this concept relates to how large a misstatement contained in an assertion can be accepted by the auditor so that users of financial statements are not affected by the magnitude of the misstatement. One of the applications of materiality is the vouching audit procedure. Vouching is a test carried out by the auditor to check the authenticity or correctness of the occurrence of a transaction presented in the financial statements through physical source documents. Vouching for operating expense accounts is important to do because there are many findings indicating irregularities in the presentation of operating expenses in the financial statements. The method used is a qualitative research-descriptive analysis based on the results of interviews with 4 people at Public Accounting Firms and Public ABC as samples and observations. This study aims to get answers regarding the importance of materiality in vouching audit procedures for operating expense accounts.
The Effect Of Financial Literacy, Overconfidence, And Risk Tolerance On Investment Decision Nur Yulianis; Erna Sulistyowati
Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i1.172

Abstract

This study aims to test and prove whether financial literacy, overconfidence, andrisk tolerance affect investment decisions. The sample in this study were 100respondents who met the criteria (namely: living in Sidoarjo, aged 20-24 years,owning pure gold as an investment instrument, and making purchases/investmentsat least once in the last year). This study used multiple linear regression analysis.As a result, it is known that the variables of financial literacy and overconfidencehave a significant effect on investment decisions. Meanwhile, the risk tolerancevariable has not a significant effect on investment decisions.
Edukasi jamu dan ramuan herbal dan untuk mencegah COVID-19 pada kader penggerak PKK Kota Batu Sulistyowati, Erna; Purnomo, Yudi; Latuconsina, Husain; Ramadhan, Majida; Widiyana, Anita Puspa; Hidayatullah, Muhammad Fahmi; AS, Nour Athiroh
Journal of Dedicators Community Vol 6, No 3 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v6i3.2853

Abstract

Pandemi Coronavirus disease atau yang biasa disebut COVID-19 menimbulkan dampak di berbagai sektor kehidupan masyarakat. Perlu upaya serius untuk meningkatkan ketahanan tubuh dengan memanfaatkan ramuan herbal yang banyak kita jumpai di kebun tanaman obat keluarga. Program edukasi kader penggerak PKK tentang ramuan herbal pencegahan COVID-19 ini dilaksanakan di Kota Batu propinsi Jawa Timur. Penyampaian program melalui ceramah, pelatihan dan FGD UMKM Griya Jamu Siti Ara Kota Batu pada Desember 2021. Edukasi interaktif dengan memberikan materi berupa ceramah tentang khasiat jamu/herbal dan pelatihan keterampilan meracik jamu/herbal.  Analisis uji korelasi Kendall’s tau-b menunjukkan adanya hubungan karakteristik sosioekonomi dan pendidikan dengan persepsi COVID-19. Uji korelasi Pearson menunjukkan tidak terdapat hubungan paparan COVID-19 dengan persepsi peserta engan COVID-19. Danlagi, uji Chi-Square menunjukkan tidak terdapat hubungan karakteristik sosioekonomi dan pendidikan peserta dengan perilaku konsumsi jamu atau herbal. Sejumlah 35 peserta terlibat aktif selama kegiatan. Domisili mereka meliputi seluruh wilayah Kota Batu, Malang Jawa Timur. Dapat disimpulkan bahwa program edukasi ramuan herbal pada penggerak kader PKK mampu meningkatkan pengetahuan dan pemahaman masyarakat dalam pemanfaatan jamu/herbal untuk mencegah COVID-19 kepada seluruh lapisan masyarakat.
Effect of Accounting Understanding, Information Technology Use, and Education Level on the Quality of Financial Reports with Human Resource Competency as a Moderated Variable Ramadhani, Mesra Amalia; Budiwitjaksono, Gideon Setyo; Sulistyowati, Erna
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11486

Abstract

With human resource competency serving as a moderating element, the purpose of this study is to examine the impacts of accounting expertise, information technology utilization, and educational attainment on the quality of financial reports. This inquiry employs a quantitative methodology. A sample of 120 cooperative financial managers was given a questionnaire to complete in order to collect data in the Lamongan District. The study makes use of SmartPLS 3.0. The study's conclusion implies that an individual's level of education, accounting expertise, and use of information technology all have an impact on the caliber of financial reports. Meanwhile, the impact of accounting knowledge, information technology use, and educational attainment on the caliber of financial reporting cannot be mitigated by human resource expertise.
THE Effect Of Profitability and Company Age on Human Resource Accounting Disclosure in Idx-Listed Banking Companies Luthfiyanti, Destriyana; Sulistyowati, Erna
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17159

Abstract

This study aims to examine the effect of profitability and firm age on human resource accounting disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses a quantitative approach with multiple linear regression based on secondary data obtained from company annual reports. The analysis results indicate that profitability does not significantly effect HRAD, while company age has a significant positive effect on HRAD. Simultaneously, both independent variables significantly effect HRAD, although their contributions in explaining HRAD variations remain limited. These findings imply that the operational age of a company is more relevant in encourage human resource information disclosure than financial performance. This study also highlights the importance of a company's experience and maturity in establishing more transparent non-financial reporting practices. However, the low coefficient of determination value indicates the need to include additional variables in future research to develop a more comprehensive model.
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION Pertiwi, Devi; Trisnaningsih, Sri; Sulistyowati, Erna
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25830

Abstract

Fraud remains a persistent challenge in Indonesia’s public sector, requiring robust systems and ethically committed personnel. This study examines the effects of competence, internal control systems, and whistleblowing mechanisms on fraud prevention within the Inspectorate of East Java Province, with organizational commitment as a moderating variable. A quantitative design was used, collecting primary data through questionnaires from civil servants. Data were analyzed using Moderated Regression Analysis (MRA) with SmartPLS 4.0. Results show that competence and internal control systems have a positive and significant impact on fraud prevention, while the whistleblowing system has a positive but non-significant effect. Organizational commitment strengthens the influence of competence and internal control systems but weakens the effect of the whistleblowing system. These findings highlight the need to enhance personnel competence and control frameworks, and to improve whistleblowing accessibility, protection, and credibility, fostering an organizational culture that upholds integrity and effectively mitigates fraud.
Co-Authors Abdillah, Muhammad Nauval Rizki Alfindy, Maulina Alisa Qotrunnada Kirom Amar, Muhammad Khoirul Amelia Aziz Daeng Anita Puspa Widiyana Anta Maulana Fardhani Aris Rosidah Arsy Nurulita Mustafa Asna Mufida Prajanti Atthoriq, Moch Nauval Audyla Sri Putri Azahra, Raudhatul Azizah, Fara Azmiyanti, Rizdina Bangkit Brillian Fauzi Brigitha Alexandra Titis Yolanda Budiwitjaksono, Gideon Setyo Chrisna Putri, Rani Citra Evelyn R.A Condro Widodo Damayanti, Sindhi Dea Amanda Putri Declyanda Mahardika, Gita Denis Mery Mirza Devina Putri Wardani Dewi Martha Indria Diah Hari Suryaningrum Diah Puspita Sari Dian Ilmaniar Istiqamah Dinda Dwi Anggita Dwi Suhartini Dwi Zulfiata Iriandana Eldina Afniasari Putri Erfina Daniati Fajar Audra P Faluthia Fitri Puspaningrum Firmansyah, Riski Firsania Bunga W FitriaNugraha Aini Gagas Prakasa Garlina Hita Ganjarani Hafidh Nur Haq Hafizh Anugrah Perdana Hero Priono, Hero Heru Mulyono Hidajat, Sjarief Husain Latuconsina Husain Latucosina Hutapea, Agnes Agataha Br Ike Widyaningrum Ima Aryani Jovi Al Khadavi H Kalyana Palupi Kania, Niken Yofi Kevin Althamena Lailatul Qomariyah, Lailatul Lilian Ardhitaningrum Luthfiyanti, Destriyana M. Ilham Bagas Waskito Majida Ramadhan Marlena Ayu Windasari Mayvita Muntadiroh Meidy Tiara Nur Sausan Moch Nauval Atthoriq Mohammad Gilang Ramadlan Muhammad Fahmi Hidayatullah Muhammad Faisol Abdillah Muhammad Refky Habibie Muhammad, Excelino Seisa Muslimin Muth’iya, Rahmika Syafira Nanda Kannisa Fatimah Azzahrah Nour Athiroh Abdoes Sjakoer Nour Athiroh Abdoes Sjakoer Nur Yulianis Nurcholis, Mochammad Nurul Faizah Pertiwi, Devi Pratiwi, Adelia Viera Puspaningrum, Faluthia Fitri Putra, Muhammad Rafito Kirana Pyarkatariana Putri E. P. Qadlizaka, Dendrit Yahya Raharja, Dharma Putra Ramadhan, Majida Ramadhan, Raihan Putri Ramadhani, Anggraini Triaski Ramadhani, Mesra Amalia Reza Hakim Rida Perwita Sari Ridho Sadewo B Rika Puspita Sari Riki Nur Taufiq Risna Bekty Karyani Risqi Ramadhani L.S Rizki Anisa Rona Maulidia Bakhita Rozak, Irwan Rozak, Mochamad Akbar Safira Aljarotul Arifah Safrina Hasanah Salwa Audi S. H Shafa Tsurayya Soeparlan Pranoto Sofia Nuri Sofie Yunida Putri Sofiyulloh, Mohammad Sonia Agustin Ervina A. Sri Herlina Sri Herlina Sri Trisnaningsih Sri Wahyuni Wulandari Sucahyati, Diarany Suprianti, Lilik Syafira Inayah Putri Agustina Syifa Aurora Azzahra Tri Wahyu Sarwiyata Vianinnda Ayang Dipasti Virliandita, Berliana Virnindhita, Amelia Windya B. Supriadi Windya B. Supriadi Yannur Romadhana S.S Yeni Amalia Yoyon Arif Martino Yudi Purnomo Zahna Regitasari Zaza Saskia Ayu Wandani Zuraidah Aulidani