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All Journal Journal of Governance and Public Policy Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Moneter : Jurnal Akuntansi dan Keuangan IJBE (Integrated Journal of Business and Economics) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat jurnal syntax admiration Oikonomia: Jurnal Manajemen eCo-Fin Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan JPS (Jurnal Perbankan Syariah) Jurnal Penelitian dan Pengabdian Masyarakat Manager : Jurnal Ilmu manajemen
Desmy Riani
Universitas Ibn Khaldun Bogor
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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BOJONG RANGKAS GO DIGITAL: EMPOWERING BAG ARTISANS THROUGH MSME PERSONA STRATEGY AND USER GENERATED CONTENT (UGC) Muniroh, Leny; Pasaribu, Popy Novita; Riany, Desmy; Wulandari, Berlina; Ferdiansyah, Erlangga; Natasya, Keysa Alfiani; Rahman, Azka Fadilah; Az-Zahra, Shasie Fatwa
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.3051

Abstract

The Bojong Rangkas Go Digital program was implemented as a community empowerment initiative for bag craftsmen SMEs in Bojong Rangkas Village, Ciampea District, Bogor Regency, who face limitations in digital marketing. Although these SMEs have stable production capacity, most still rely on conventional sales methods due to low digital literacy and the absence of strong brand identity strategies. To address these challenges, the program adopted a participatory approach through digital literacy training, the development of SME persona strategies, and the utilization of User Generated Content (UGC) by the local community. The activities were conducted in September 2025, involving 18 SME partners, students as facilitators, and local communities as digital content supporters. The results showed significant improvement in the use of social media as a promotional tool, with all SMEs successfully creating or optimizing their business accounts. The craftsmen were also able to produce simple product photos and videos, and compose promotional narratives aligned with their brand identities. Furthermore, the involvement of the local community in generating UGC expanded the marketing reach and increased consumer engagement. In conclusion, the combination of digital literacy, SME persona strategies, and UGC proved effective in strengthening the competitiveness of Bojong Rangkas bag SMEs. This program not only enhanced the technical skills of craftsmen but also fostered the creation of a sustainable community-based digital marketing ecosystem.
THE INFLUENCE OF ADVERTISING AND DISCOUNTS ON GOFOOD APPLICATIONS ON CONSUMER PURCHASES IN BOGOR CITY Hasnin, Hannisa Rahmaniar; Megawati, Dewi; Riany, Desmy; Maulani, Denia
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 1 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

Advertising and discounts are part of marketing techniques that are commonly used by companies to attract consumers and encourage them to make purchases. The purpose of this study was to measure how much influence advertising and discounts have on consumer purchasing decisions. The research is quantitative method, with data collection by distributing questionnaires online via Google forms in the Bogor area which collected 100 respondents. The research was analyzed through statistical techniques of correlation analysis, descriptive statistics and regression analysis using SPSS 27. Analysis using the t test and F test showed that the independent variables of Advertising and Discounts on the dependent variable of consumer purchases had a significant effect both partially and simultaneously in influencing decisions consumer purchases. The results of the multiple regression analysis are Y = 6.561 + 0.405X1 + 0.439X2. The R Square value shows that Advertising and Discounts have a contribution in increasing product purchasing decisions in the GoFood application by 43%. There are other factors that have not been studied at 57% which can support an increase in consumer purchases such as personal selling, publicity and direct marketing.
The Effect of Islamic Leadership, Islamic Spirituality, and Islamic Work Ethic on Job Satisfaction: Studies in PT bank Syariah Indonesia Riani, Desmy; Hasnin, Hannisa Rahmaniar; Maulani, Denia; Megawati, Dewi; Syahdiany, Geny; Septiyani, Fitria Ika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21370

Abstract

This study aims to analyze the extent to which Islamic Work Ethic, Islamic leadership, and Islamic spirituality influence the job satisfaction of Bank Syariah Indonesia employees. The study uses a quantitative approach with an explanatory design and a cross-sectional survey of 300 employees of Bank Syariah Indonesia at the head office and regional offices selected through purposive sampling. Data were collected using a five-point Likert scale online questionnaire and analyzed with a Partial Least Squares-based structural equation model using SmartPLS 3. The results show that Islamic leadership, Islamic spirituality, and Islamic work ethic have a positive and significant effect on job satisfaction, with Islamic leadership being the factor that has the greatest influence. These findings indicate that the alignment between work ethic, leadership style, and Islamic spirituality with the sharia organizational culture plays an important role in increasing employee job satisfaction and forms the basis for strengthening Islamic value-based human resource management policies at Bank Syariah Indonesia.
Mapping the Global Landscape of Export Readiness: A Two-Decade Bibliometric Analysis Hasnin, Hannisa; Riani, Desmy; Kuraesin, Ecin; Syahdiany, Geny
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22796

Abstract

This study examines the evolving landscape of export readiness through a hybrid approach combining Bibliometric Analysis and a Systematic Literature Review (SLR). Utilizing data from the Scopus database spanning the period from 2005 to 2025, the research identifies 97 relevant scientific articles through the rigorous PRISMA protocol. Analysis was conducted using Biblioshiny and VOSviewer to map authorship networks, citation trends, and thematic clusters. Findings reveal a steady 15.22% annual growth in research interest, with institutions such as North-West University and the University of Wisconsin-Madison emerging as leading contributors. Thematic mapping highlights a transition from traditional themes like export performance and general economics toward emerging concerns such as digital adoption, structural reforms, and decision-making processes. The results pinpoint a significant research gap: the lack of interconnection between export readiness, advanced technology, and institutional governance, particularly within developing economies. This study provides a comprehensive knowledge map that serves as a foundation for future researchers and policymakers to develop more integrated frameworks for internationalization.
Customized Value Added Intellectual Capital dan Kinerja Bank : Peran Risiko Kredit Erlangga Ferdiansyah; Desmy Riani; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

Studi ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan dengan risiko kredit sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini dilandasi oleh teori Resource Based View yang menjelaskan bahwa pengelolaan sumber daya strategis, termasuk aset intelektual, mampu menciptakan keunggulan kompetitif dan meningkatkan kemampuan perusahaan dalam menghasilkan laba. Intellectual capital diukur menggunakan metode Customized Value Added Intellectual Capital (CVAIC), kinerja keuangan diproksikan menggunakan Return on Assets (ROA), sedangkan risiko kredit diukur menggunakan Non Performing Loan (NPL). Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan perbankan dengan total 100 observasi penelitian. Analisis data dilakukan menggunakan regresi data panel dengan perolehan hasil penelitian yang menunjukkan bahwa modal intelektual berkontribusi positif signifikan terhadap kinerja bank, sedangkan risiko kredit berpengaruh negatif signifikan terhadap kinerja bank. Namun, intellectual capital tidak berkorelasi signifikan terhadap risiko kredit sehingga risiko kredit tidak mampu memediasi hubungan antara intellectual capital dan kinerja bank. Hasil penelitian menegaskan bahwa penguatan profitabilitas perbankan lebih dipengaruhi oleh optimalisasi intellectual capital secara langsung dibandingkan melalui pengendalian risiko kredit.
Peran Moderasi Ukuran Perusahaan dalam Pengaruh Customized Value Added Intellectual Capital (CVAIC) dan Kepemilikan Institusional terhadap Kinerja Keuangan Halimatunisa Halimatunisa; Desmy Riani; Verni Asvariwangi
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3854

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan aset tidak berwujud dan efektivitas pengawasan perusahaan dalam meningkatkan performa keuangan di tengah ketatnya persaingan pasar. Studi ini bertujuan untuk menganalisis pengaruh Customized Value Added Intellectual Capital (CVAIC) dan kepemilikan institusional terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel yang memoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dan teknik purposive sampling, serta dianalisis menggunakan regresi data panel. Dalam studi in, kinerja keuangan diestimasi menggunakan ROA, intellectual capital diukur menggunakan metode CVAIC, kepemilikan institusional diukur melalui rasio saham institusi, serta ukuran perusahaan direpresentasikan oleh logaritma natural total aset. Hasil penelitian menunjukkan bahwa CVAIC memengaruhi kinerja keuangan secara positif dan signifikan, sementara kepemilikan institusional tidak dapat memengaruhi kinerja keuangan. Selain itu, ukuran perusahaan mampu menguatkan keterkaitan CVAIC dengan kinerja keuangan, namun tidak mampu memoderasi keterkaitan kepemilikan institusional dan kinerja keuangan. Temuan ini menunjukkan bahwa penguatan pengelolaan pengetahuan, inovasi, kualitas sumber daya manusia, serta efisiensi organisasi menjadi faktor strategis dalam meningkatkan profitabilitas dan daya saing perusahaan manufaktur di Indonesia.
Pengaruh Modified Value Added Intellectual Capital terhadap Efisiensi Operasional Bank: Moderasi Good Corporate Governance Ahmad Fauzan; Desmy Riani; Denia Maulani
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3877

Abstract

Transformasi industri perbankan di era digital mendorong perusahaan untuk meningkatkan efisiensi operasional melalui pengelolaan aset tidak berwujud, khususnya intellectual capital. Namun, penelitian mengenai pengaruh intellectual capital terhadap efisiensi operasional masih menunjukkan hasil yang tidak konsisten, terutama terkait efektivitas masing-masing komponen Modified Value Added Intellectual Capital (MVAIC) dan peran Good Corporate Governance (GCG) sebagai variabel moderasi. Penelitian ini bertujuan menganalisis pengaruh Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), dan Capital Employed Efficiency (CEE) terhadap efisiensi operasional perbankan yang diproksikan melalui BOPO, serta menguji peran GCG sebagai variabel moderasi pada bank KBMI 3 dan KBMI 4 periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel penelitian terdiri dari 13 bank dengan total 52 observasi yang dipilih menggunakan purposive sampling. Analisis data dilakukan menggunakan regresi data panel melalui Random Effect Model (REM) dan Moderated Regression Analysis (MRA) menggunakan EViews. Hasil penelitian menunjukkan bahwa HCE, SCE, dan CEE meningkatkan efisiensi operasional, sedangkan RCE tidak berpengaruh signifikan terhadap BOPO. GCG secara umum belum mampu memoderasi hubungan intellectual capital terhadap efisiensi operasional, kecuali pada hubungan RCE terhadap BOPO. Temuan penelitian menunjukkan bahwa efisiensi operasional perbankan lebih dipengaruhi pengelolaan sumber daya internal dibandingkan hubungan eksternal perusahaan.
Apakah Keahlian Keuangan Komite Audit Mampu Memoderasi Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Manajemen Laba? Fitria Ika Septiyani; Desmy Riani; M Anwar Masruri
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3881

Abstract

Permasalahan terkait manajemen laba merupakan fenomena merugikan karena termasuk tindakan oportunistik dalam pelaporan keuangan. Fenomena tersebut dapat terjadi pada berbagai industri, terutama sektor yang mendapatkan tekanan kinerja lebih ketat seperti industri makanan dan minuman. Meskipun beberapa literatur menemukan bahwa ukuran perusahaan dan profitabilitas menjadi penentu praktik manajemen laba, namun hasil menunjukkan inkonsistensi yang signifikan, serta minimnya kajian yang menggunakan keahlian keuangan komite audit sebagai mekanisme moderasi. Tujuan penelitian ini untuk menguji pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba, serta manganalisis kemampuan keahlian keuangan komite audit dalam memoderasi hubungan tersebut. Pendekatan yang digunakan yaitu kuantitatif dengan jenis data panel pada perusahaan makanan dan minuman periode 2020–2024 sebanyak 130 data observasi. Estimasi model menggunakan Common Effect Model (CEM) dan pengujian hipotesis moderasi dengan Moderated Regression Analysis (MRA). Pada penelitian ini ditemukan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba, sedangkan profitabilitas berpengaruh positif signifikan. Keahlian keuangan komite audit dikategorikan sebagai homologizer moderation pada hubungan ukuran perusahaan dan manajemen laba, serta mampu memperlemah hubungan profitabilitas terhadap manajemen laba dan termasuk quasi moderation. Temuan ini mendukung teori agensi bahwa mekanisme pengawasan internal yang berkualitas, misalnya komite audit yang ahli dalam bidang keuangan, berperan sangat penting dalam menekan tindakan oportunistik manajemen.
The Influence of Environmental, Social, and Governance (ESG) on Financial Distress: Empirical Study of Banking Sector Companies Listed on the IDX for the Period 2021–2024 Riranne Alfatihannas Syabila; Desmy Riani; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.24095

Abstract

Financial distress is a condition of financial difficulty experienced by a company before bankruptcy, which can be influenced by the implementation of Environmental, Social, and Governance (ESG). ESG serves as an important indicator in assessing a company's sustainability and responsibility toward the environment, society, and governance. This study aims to determine the influence of environmental, social, and governance on financial distress in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial distress in this study is measured using the Z-Score, where a higher Z-Score indicates more stable financial conditions and a lower risk of financial distress. Secondary data were obtained from company annual reports and ESG data sourced from Bloomberg. The population encompasses all banking sector companies listed on the IDX. Using purposive sampling, 19 companies were selected with a total of 76 observations. Panel data regression analysis was conducted using EViews 13 software. The results show that environmental does not significantly affect financial distress, meaning that environmental performance has not yet become a determining factor in explaining the financial stability of banking companies during the study period. Social also does not significantly affect financial distress, indicating that social responsibility practices have not directly influenced banks’ financial distress conditions. Governance has a significant effect on financial distress, meaning that stronger corporate governance contributes to better financial stability and reduces the possibility of financial distress. Meanwhile, ESG Score does not significantly affect financial distress, indicating that the overall ESG performance has not been strong enough to explain variations in financial distress among banking companies.
Peran Moderasi Ukuran Perusahaan Pada Biaya Audit Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Barang Konsumsi di BEI Azolla Degita Azis; Desmy Riani; Lutphy Raihana Suci
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3104

Abstract

This research aims to test whether the size of the company can strengthen the influence of audit costs on audit quality. The data used is secondary data sourced from the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. The population in this study consists of manufacturing companies in the consumer goods sub-sector from 2018 to 2022, totaling 58 companies with a period of observation over 5 years. Based on the established criteria, 20 companies were selected as research samples, resulting in a total sample size of 100. This research is a quantitative study using the Logistic Regression method. The research results show that the size of the company does not strengthen the influence of audit fees on audit quality. These research findings can serve as additional literature in the field of accounting and financial auditing. For future research, it is recommended to conduct studies with a larger sample size and different subjects, so as to produce varied research conclusions that can be considered by regulators.
Co-Authors Ade Alhadi Agus Cahyana Ahmad Fauzan Aji Arial Mubarok Anak Agung Dewi Megawati, Anak Agung Dewi Andriyani Siti Komalasari Angga Prasetia Az-Zahra, Shasie Fatwa Azolla Degita Azis Budi Susetyo Denia Maulani Dewi Megawati Ecin Kuraesin Erlangga Ferdiansyah Ferdiansyah, Erlangga Fety Fatimah Fitria Ika Septiyani Hafidhia Ihsan Halimatunisa Halimatunisa Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hasnin, Hannisa Hurriyaturrohman Hurriyaturrohman Hurriyaturrohman Indupurnahayu Indupurnahayu . Lutphy Raihana Suci M Anwar Masruri M. Imam Sundarta Muhamad Ridwan Muhammad Fahri Farid Muniroh, Leny N. A. Rumiasih Natasya, Keysa Alfiani Novel Anak Lyndon Nur Hendrasto Nuru Falma Popy Novita Pasaribu Puspita Sari Rahayu Putri Utami Rahman, Azka Fadilah Riny Kusumawati Riranne Alfatihannas Syabila Sajaratul Aini Salsa Aulia Putri Septiyani, Fitria Ika Surya Hendrawan Syahdiany, Geny Syakira Rezky Anand Verni Asvariwangi Widyasari Widyasari Wika Ajmilah Wulandari, Berlina Yuggo Afrianto Yuggo Afrianto