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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan INFERENSI The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cahaya Mandalika Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Social And Economics Research LEBAH International Journal of Applied Business and International Management E-Jurnal Akuntansi TSM JPMA Worksheet : Jurnal Akuntansi West Science Accounting and Finance Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Nining Ika Wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Jember, Indonesia
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Branding Desa Mawar Karangpring melalui Bakpia Mawar dan Kartini Ecopreneur Wilantari, Regina Niken; Aprillianto, Bayu; Wahyuni, Nining Ika; Amilia, Winda; Fadah, Isti; Apriono, Markus; Wardayati, Siti Maria; Awwaliyah, Intan Nurul; Agustriono, Aldi; Irmadariyani, Ririn
Lebah Vol. 19 No. 1 (2025): September: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i1.294

Abstract

Desa Karangpring berlokasi di Kabupaten Jember yang memiliki potensi alam yang signifikan, terutama dalam budidaya bunga mawar. Berdasarkan survei dan diskusi dengan masyarakat setempat, bunga mawar selama ini lebih banyak dijual sebagai sarana ziarah dan persembahan untuk pemakaman, sehingga belum mampu memperkuat citra Desa Karangpring sebagai "Desa Mawar." Aparatur desa dan warga setempat memerlukan pendampingan dalam pengolahan produk berbahan dasar mawar, tidak hanya untuk memperkuat branding desa, tetapi juga untuk meningkatkan nilai ekonomi dari bunga mawar. Program pengabdian kepada masyarakat yang dilaksanakan oleh Keris-Dimas ESG FEB Universitas Jember bertujuan untuk memperkuat branding Desa Karangpring sebagai "Desa Mawar" melalui program Kartini Ecopreneur dan inovasi produk bakpia mawar. Luaran dari program ini meliputi: 1) pembentukan kelompok Kartini Ecopreneur yang bertanggung jawab dalam keberlanjutan pengolahan mawar menjadi bakpia mawar untuk tujuan komersial, 2) terciptanya produk bakpia mawar inovatif dengan cita rasa unik dan lezat berbahan dasar mawar, serta 3) pengembangan branding bakpia mawar melalui pembuatan logo dan kemasan produk
DAMPAK ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA Jumkhairiyah; Muhammad Miqdad; Nining Ika Wahyuni
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.2422

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui dampak pengadopsian International Financial Reporting Standards (IFRS) terhadapa manajemn laba di Indonesia dengan metode penelitian kualitatif pendekatan scoping review. Data penelitian yang digunakan adalah data skunder berupa jurnal yang terakreditasi selama periode 2012-2023. Penelitian ini menunjukkan bahwa peneliti terdahulu dengan judul yang berkaitan dengan adopsi IFRS terhadap Manajemen Laba di Indonesia kurang berdampak atau tidak berpengaruh terhadap Manajemen Laba itu sendiri. Dari 13 artikel juga dapat diketahui bahwa Perusahaan-perusahaan di Indonesia kurang kepatuhan terhadap IFRS sehingga praktek manajemen laba masih tinggi dan itu juga berpengaruh terhadap kualitas laporan keuangan yang banyak di manipulasi. Peneliti mengharapkan praktek IFRS dapat meningkatkan komparabilitas dan transparansi laporan keuangan, yang pada gilirannya diharapkan meningkatkan kualitas pelaporan keuangan. Salah satu indikator kualitas laporan keuangan adalah rendahnya praktik manajemen laba oportunistik. Dengan adopsi standar IFRS yang lebih ketat dibandingkan dengan standar domestik, diantisipasi terjadinya perubahan dalam praktik manajemen laba di Indonesia. Kata kunci : Adopsi IFRS, Manajemen Laba Abstack: This study aims to determine the impact of the adoption of International Financial Reporting Standards (IFRS) on earnings management in Indonesia with qualitative research methods scoping review approach. The research data used is skunder data in the form of accredited journals during the 2012-2023 period. This research shows that previous researchers with titles related to IFRS adoption of Earnings Management in Indonesia have little impact or no effect on Earnings Management itself. From 13 articles, it can also be seen that companies in Indonesia lack compliance with IFRS so that earnings management practices are still high and it also affects the quality of financial statements that are manipulated. Researchers expect IFRS practices to improve comparability and transparency of financial statements, which in turn is expected to improve the quality of financial reporting. One indicator of the quality of financial statements is the low practice of opportunistic earnings management. With the adoption of IFRS standards that are stricter than domestic standards, changes in profit management practices in Indonesia are anticipated. Keywords: IFRS Adoption, Earnings Management
The Influence of Competition, Project Characteristics, and Provider Capacity on Tender Bidding for Construction Works in Jember Regency Government Karina Aprilia Permatasari; Wahyuni, Nining Ika; Irmadariyani, Ririn
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2200

Abstract

This study aims to analyze the influence of competition, project characteristics, and provider capacity on the decision of construction service providers in bidding for tenders in Jember Regency. The approach used was quantitative with an explanatory study. The data analysis technique used was Structural Equation Modelling–Partial Least Squares (SEM-PLS) through the SmartPLS 4.0 application. Data were collected through a questionnaire from 100 respondents determined using the Lemeshow formula. The results of the study showed that the three independent variables significantly influence the tender bidding variable. Competition has a positive influence, indicating that healthy competition encourages providers' participation. Project characteristics also have a positive influence, where informative and realistic project specifications increase the providers' interests. Provider capacity indicates that internal readiness, such as experiences, resources, and financial capability, is the main determinant of participation in a tender. Implication of this finding highlights the need for preparing a transparent tender document and increasing provider capacity to support the effectiveness of the procurement process. This study contributes to the development of an evaluation model for provider participation in public sector construction procurement and as a reference for more competitive and integrated procurement policies.
MENGUNGKAP PENGARUH RISIKO IDIOSINKRATIK: BAGAIMANA UKURAN PERUSAHAAN DAN KINERJA KEUANGAN MEMPENGARUHI HARGA SAHAM Nining Ika Wahyuni; Mukhamad Alan Nurul Qomar; Muhammad Miqdad; Istifadah Istifadah; Markus Apriono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.7081

Abstract

This study explores the mediating role of idiosyncratic risk in the relationship between company size, financial performance, and stock prices in the technology sector listed on the Indonesia Stock Exchange (IDX). Secondary data were gained from the annual financial statements of technology companies conducted IPOs before 2019, excluding firms with negative equity or those under suspension, formed the basis for analysis. Path analysis using SPSS version 27 was employed to examine these relationships. The study found that company size positively and significantly have impacts on stock prices. Financial performance also shows a positive and significant influence on stock prices. Idiosyncratic risk partially mediates the relationship between company size and stock prices. Similarly, idiosyncratic risk mediates the link between financial performance and stock prices, highlighting the unique risks specific to each firm as critical factors influencing stock valuation. The study underscores the dual importance of company size and financial performance in driving stock prices while emphasizing the significant role of idiosyncratic risk in moderating these effects. These findings provide valuable insights for companies, investors, and policymakers to understand stock price fluctuations, particularly in the dynamic and high-risk technology sector. Practical implications include optimizing financial performance and managing firm-specific risks to enhance stock market performance.
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN FARMASI DI INDONESIA Trixi Farhan Yaziq; Nining Ika Wahyuni; Oktaviani Ari Wardhaningrum
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8074

Abstract

 The volatility experienced by pharmaceutical companies during and after the COVID-19 pandemic has intensified operational and financial pressures, raising concerns regarding financial sustainability and the potential for financial distress. This study aims to analyze the effect of profitability, leverage, and liquidity on financial distress in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Employing a quantitative approach with an associative causal design, the research uses purposive sampling to obtain 11 companies with 55 firm-year observations. Financial distress is measured using the Altman Z-Score Model, while profitability, leverage, and liquidity are represented by Return on Equity (ROE), Long-Term Debt to Equity Ratio (LDER), and Cash Ratio (CAR). Panel data regression with the Fixed Effect Model (FEM) and robust standard errors is applied to analyze the relationships among variables. The results reveal that profitability and leverage do not significantly affect financial distress, whereas liquidity has a significant negative effect, indicating that firms with stronger short-term liquidity are less exposed to financial instability. These findings imply that maintaining adequate liquidity is a key strategy for enhancing financial resilience in the pharmaceutical industry, especially in periods of heightened uncertainty.
PENGEMBANGAN MODEL INKLUSI GREEN FINANCING BERDASARKAN TINGKAT SUSTAINABILITY LITERACY DAN DAMPAKNYA TERHADAP GREEN CAPABILITY: (DEVELOPMENT OF A GREEN FINANCING INCLUSION MODEL BASED ON LEVEL OF SUSTAINABILITY LITERACY AND ITS IMPACT ON GREEN CAPABILITY) Puspita, Dewi Ayu; Wahyuni, Nining Ika; Sudarno, Sudarno; Wardhaningrum, Oktaviani Ari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

Pemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Najmul Laili; Nining Ika Wahyuni; Muhammad Miqdad
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3075

Abstract

The fundamental goal of this research is to investigate the impact of various, debt, and company size play a role in the adoption of earnings management techniques. Companies in the banking sector that were traded on the Indonesia Stock Exchange (IDX) were the primary focus of the study, both in terms of the population and the sample. During the sampling phase, the researchers used a purposive sample strategy. The sample consisted of a total of 32 businesses. Descriptive statistics, tests of classical assumptions, multiple linear regression, analysis of coefficient of determination, F-test, and t-test were all used to compile this report. As can be seen from the data, the profitability variable does not play a significant role in the process of earnings management. Earnings management appears to be influenced by both the leverage variable and the firm's size.
The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Markus Apriono; Isti Fadah; Siti Maria Wardayati; Regina Niken; Bayu Aprillianto; Nining Ika Wahyuni; Intan Awwaliyah
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN AGROINDUSTRI DI INDONESIA Lusyana Nur Ilma; Nining Ika Wahyuni
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2853

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on company value in the agro-industrial sector in Indonesia. The background of this study is based on the increasing trend of investor attention to aspects reflected in ESG. Company value is measured using the Price to Book Value (PBV) ratio, while the ESG score is calculated based on the GRI Standards 2021. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. The sample consists of 24 agro-industrial companies listed on the Indonesia Stock Exchange during the 2022–2024 period with a total of 72 observations. The control variables used in this study include Return on Assets (ROA), company size, and Debt to Equity Ratio (DER). The results of the study indicate that ESG closure has a positive and significant effect on company value, which supports the theoretical signal that ESG is a positive signal of long-term commitment to the sustainability of the company. In addition, the DER variable also has a significant positive effect, while ROA and company size have a significant negative effect on company value. The coefficient of determination value of 0.298 indicates that the model can explain about 29.8% of the variation in company value. This finding shows that although ESG is not the only factor, it has an important contribution in shaping market perception and increasing the value of agro-industry companies in Indonesia.
Co-Authors Adhani, Brilian Farel Agustina, Silva Nasriati Agustriono, Aldi Ahmad Roziq Alfi Arif Alwan Sri Kustono Arif Hidayatullah Bayu Aprillianto Beni Nurochman Bunga Maharani Choirunnisak, Ananda Febrina Dewi Ayu P Diajeng Ade Sakina Eko Ganis Sukoharsono Eza Gusti Anugerah Imam Mas'ud Imansari, Lisa Cahyani Indah Purnamawati Indah Purnamawati Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Istifadah Istifadah Ja’far Aziz Hariza, Ja’far Aziz Jamhari Jamhari Ja’far Aziz Hariza Jumkhairiyah Karina Aprilia Permatasari Kartika Kartika Kresna Syukma Taruna Lusyana Nur Ilma Marieta Julianti Markus Apriono Markus Apriono Mentari Candrasari Muhammad Miqdad Muhammad Miqdad Mukhamad Alan Nurul Qomar Najmul Laili Nindi Septia One Dhira Nindi Septia One Dhira, Nindi Septia One Novi Wulandari Noviyanto, Eko Paksi Nur Hisamuddin Oktaviani Ari Wardhaningrum Prastiwi Puspa Ningrum Pratama, Theodicy Kristian Puspita, Dewi Ayu Puspitasari, Leny Putra, Eko Sasongko Putri Maulida Sri Mulyani Regina Niken Ririn Irmadariyani Roekhudin, Roekhudin Septarina Prita Dania Sofianti Siti Maria Wardayati Siti Maria Wardayati Sudarno Sudarno Sudarno Sudarno Suwargono, Eko Taufik Kurrohman Tia Ardianty Aulia Trixi Farhan Yaziq Wardhaningrum , Oktaviani Ari Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yehezkiel Geoffrey Zainatul Qodriyati Zaki Baridwan