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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 JIA (Jurnal Ilmiah Akuntansi) 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 Journal of Business Economics and Management 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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SISTEM INFORMASI PERSEDIAAN BARANG SEDERHANA PT. WISEMAN MULIA SEJAHTERA DENGAN APLIKASI BARANG DAN PERSEDIAAN BERBASIS ANDROID Ade Alhadi; Desmy Riani; Yuggo Afrianto
JPMUJ Vol. 1 No. 1 (2023): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v1i1.1671

Abstract

PT. Wiseman Mulia Sejahtera previously used the manual method by collecting all data in and out of goods by recording them in the WhatsApp group "Exit and Exit Goods". This makes admins, supervisors, and directors of PT. Wiseman Mulia Sejahtera could not find relevant inventory information. The expected result of this research is that warehouse operations are computerized. The flow in completing this research system consists of needs analysis, development, implementation, and application testing. In this development using the Samsung Galaxy A51 Android Smartphone Android 12 One UI 4.1 version and Goods and Inventory Software from Chester SW Def. The result of this system is that admins, supervisors and directors can manage the availability of goods easily, carry out complete and computerized transactions. Based on the assessment interviews, the respondents who had been asked to informants stated that the results were very good with the Goods and Inventory application because it made PT.'s warehouse operations easier. Wiseman Mulia Sejahtera.
EDUKASI MANFAAT LITERASI MEMBACA DAN MENULIS DI SMK PGRI 3 BOGOR Andriyani Siti Komalasari; Desmy Riani
JPMUJ Vol. 1 No. 2 (2023): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v1i2.1909

Abstract

Vocational High School (SMK) PGRI 3 BOGOR, North Bogor District. The problems that arise in this school are related to the students' lack of interest in reading and low interest in writing. To overcome these problems, an activity is needed to develop these skills. One of the programs that can develop reading and writing skills is the Educational Activities on the Benefits of Reading and Writing Literacy. Literacy activities do refer to a person's basic ability to optimize brain performance because it is often used for reading and writing activities. Reading helps a person to see the problem from his point of view and see it as a challenge that must be solved. There are many benefits of reading, including helping the development of thinking and clarifying ways of thinking, increasing knowledge, improving memory and understanding. By reading often, a person develops the ability to process knowledge, learn various disciplines, and apply it in life. Reading literacy culture is not an easy thing to build because it takes awareness and enthusiasm to bring about change. Reading literacy is not just an ordinary reading activity but an activity that can build culture itself.
GERAKAN LITERASI KEUANGAN MELALUI MEDIA MENABUNG SEJAK DINI Desmy Riani; Wika Ajmilah; Nuru Falma; Yuggo Afrianto
JPMUJ Vol. 2 No. 2 (2024): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v2i2.2271

Abstract

This study aims to explain how the financial literacy movement can be implemented through the media of saving from an early age, especially among TPQ AL-Bana children in Bojongnangka Village, Gunung Putri District. When we teach there, we see that the children at TPQ Al-Bana still need intensive socialization about the importance of saving so that a culture of saving grows from an early age. Therefore, we took the initiative to hold a financial literacy movement through the media of saving. The research method used was that the proposing team carried out a field survey and looked at the conditions and problems faced by partners, the review stage and the alternative program planning stage. The result is that with the quiz we know that children understand how important it is to save because saving is very beneficial and with a piggy bank they will be motivated to learn to save.
Bank Efficiency and Stability in ASEAN-5: A DEA Window Analysis Desmy Riani; Ofan Maulana Yudista; Fitria Ika Septiyani
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.109628

Abstract

This study evaluates the efficiency and intertemporal stability of listed banks in the five largest ASEAN economies using data envelopment analysis window analysis. The sample comprises 36 banks from Indonesia, Malaysia, the Philippines, Singapore, and Thailand, generating 360 bank-year observations from 2014 to 2023. An output-oriented variable-returns-to-scale model was applied using total assets, labor costs, and third-party funds as inputs and total loans and total income as outputs. Efficiency stability was assessed using long-distance-per-year, long-distance-per-window, long-distance-per-period, and standard-deviation indicators. The results show that the banks achieved an average efficiency score of 84.2% during the observation period. Singapore recorded the highest country-level efficiency, while Malaysia exhibited the greatest efficiency stability. At the bank level, DBS Group Holdings achieved the highest average efficiency, whereas CIMB Group Holdings recorded the most stable performance. The results also identify substantial opportunities to improve credit disbursement and income generation through more effective management of assets, labor costs, and third-party funds. This study extends cross-country banking-efficiency research by combining dynamic efficiency measurement with intertemporal stability analysis and offers practical benchmarks for strengthening resource allocation and operational resilience in ASEAN banks.
Pengaruh ROA, Kurs Rupiah, dan Suku Bunga terhadap Closing Price Saham LQ45 Ardianto Pangestu; Immas Nurhayati; Desmy Riani
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effect of Return on Assets (ROA), the rupiah exchange rate, and the interest rate on the closing price of banking stocks consistently listed in the LQ45 Index on the Indonesia Stock Exchange for 2017-2024. Using a quantitative approach with secondary panel data from four banks (BBRI, BMRI, BBNI, BBCA), purposively sampled to yield 32 panel observations, the data were analyzed with panel data regression. The selected model, the Random Effect Model (REM) with White cross-section standard errors estimated in EViews 12, shows that ROA has a positive and significant effect on closing price (prob. 0.0014), the rupiah exchange rate has a positive and significant effect (prob. 0.0017), while the interest rate has no significant effect (prob. 0.2003). Simultaneously, the three variables significantly affect closing price (prob. F = 0.000182), with an R-squared of 0.5021, indicating that 50.21% of the variation in closing price is explained by the model. These findings suggest that internal profitability and macroeconomic exchange-rate dynamics are more dominant determinants than interest rate in shaping LQ45 banking stock prices.
Pengaruh Pengungkapan ESG Terhadap Financial Distress dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Perbankan di BEI Periode 2021-2024 Sashi Dwi Anugerah; Desmy Riani; M.Anwar Masruri
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.3896

Abstract

Penelitian ini bertujuan menguji pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap financial distress serta menganalisis peran kualitas audit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Berlandaskan signaling theory (Spence, 1973), pengungkapan ESG dipandang sebagai sinyal positif untuk mengurangi asimetri informasi. Sampel terdiri dari 32 perusahaan perbankan yang dipilih melalui purposive sampling dari total populasi 47 perusahaan, menghasilkan 128 observasi. Financial distress diukur menggunakan rasio Non-Performing Loan (NPL), ESG diukur berdasarkan standar Global Reporting Initiative (GRI) 2021, dan kualitas audit diproksikan dengan afiliasi KAP Big Four menggunakan variabel dummy. Analissi data menggunakan regresi data panel dengan perangkat lunak eviews 13. Hasil penelitian menunjukkan bahwa pengungkapan ESG secara parsial tidak berpengaruh signifikan terhadap financial distress, demikian pula kualitas audit secaa langsung. Namun, variabel interaksi antara ESG dan kualitas audit terbukti berpengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa kualitas audit mampu memoderasi hubungan antara pengungkapan ESG dan financial distress, di mana kredibilitas informasi ESG yang didukung oleh audit berkualitas tinggi memiliki peran kondisional dalam ememngaruhi kondisi keuangan perusahaan. Penelitian ini berkontribusi pada literatur akuntansi berkelanjutan dengan membuktikan peran pure moderator dari kualitas audit di sektor perbankan Indonesia.
Co-Authors Ade Alhadi Agus Cahyana Ahmad Fauzan Aji Arial Mubarok Anak Agung Dewi Megawati, Anak Agung Dewi Andriyani Siti Komalasari Angga Prasetia Ardianto Pangestu Az-Zahra, Shasie Fatwa Azolla Degita Azis Budi Susetyo Denia Maulani Dewi Megawati Ecin Kuraesin Erlangga Ferdiansyah Ferdiansyah, Erlangga Fety Fatimah Fitria Ika Septiyani Fitria Ika Septiyani Hafidhia Ihsan Halimatunisa Halimatunisa Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hasnin, Hannisa Hurriyaturrohman Hurriyaturrohman Indupurnahayu Indupurnahayu . Lutphy Raihana Suci M Anwar Masruri M. Imam Sundarta M.Anwar Masruri Muhamad Ridwan Muhammad Fahri Farid Muniroh, Leny N. A. Rumiasih Natasya, Keysa Alfiani Novel Anak Lyndon Nur Hendrasto Nurhayati, Immas Nuru Falma Ofan Maulana Yudista Popy Novita Pasaribu Puspita Sari Rahayu Putri Utami Rahman, Azka Fadilah Riny Kusumawati Riranne Alfatihannas Syabila Sajaratul Aini Salsa Aulia Putri Sashi Dwi Anugerah Septiyani, Fitria Ika Surya Hendrawan Syahdiany, Geny Syakira Rezky Anand Verni Asvariwangi Widyasari Widyasari Wika Ajmilah Wulandari, Berlina Yuggo Afrianto Yuggo Afrianto