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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Accounting Profession Journal (APAJI) Budimas : Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Pengabdian Sosial Svarga Pena: Jurnal Pengabdian Kepada Masyarakat
Yuni Pristiwati Noer Widianingsih
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization Zai, Simon Nisja Putra; Widianingsih, Yuni Pristiwati Noer
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3893

Abstract

This study examines biodiversity accounting in Indonesia's mining and energy sectors, highlighting the challenges and readiness of companies to support the downstream agenda. Despite the increasing importance of biodiversity for sustainability, issues such as transparency in environmental cost reporting and compliance with regulations persist. Using a qualitative approach through textual analysis of sustainability reports from 60 companies listed on the Indonesia Stock Exchange for 2022-2023, the research identifies key themes related to biodiversity impacts and company actions. The findings reveal that these companies exhibit varying levels of readiness in facing downstream initiatives, with a significant gap between corporate commitments to biodiversity protection and actual implementation. Recommendations for future studies emphasize the importance of integrating advanced technologies, stakeholder engagement, and the role of policy frameworks in enhancing biodiversity management. This research contributes to understanding how companies can align their practices with sustainable development goals, ensuring economic growth while safeguarding biodiversity.
Pelatihan Digital Marketing Bagi UMKM di Danukusuman Surakarta Yuni Pristiwati Noer Widianingsih; Prijanto, Tulus; Santosa, Slamet; Syukriyana, Dzikriya; Zai, Simon; Nurkhayati, Eko; Sukmajati, Amru
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i2.155

Abstract

This training was intended for Small and Medium Enterprises (SMEs) in Danukusuman Surakarta. It aims to improve SMEs' basic understanding of digital marketing, introduce SMEs to various digital marketing tools, provide practical skills in using digital media for promotion, and encourage business actors to start utilizing online platforms optimally. The activity results showed that participants were enthusiastic about participating in the training They received training materials from the basics and were able to directly practice the material that had been taught about the basic concepts of digital marketing, the benefits, and the differences with conventional marketing. They can practice directly with their products by taking pictures of their respective products and getting direct feedback. This digital marketing training is very helpful for SMEs to prepare themselves to face challenges in the digital era. As long as the training activities show that the participants respond well, the material provided is practical and can be applied directly by SMEs, which can motivate SMEs to develop their businesses online.
OPTIMALISASI PERAN TAMAN SAMPAH BUMDESA CEPOGO BOYOLALI DALAM MEWUJUDKAN ZERO WASTE SEBAGAI UPAYA PENINGKATAN PENDAPATAN BERBASIS GREEN ENVIRONMENT Rochmi Widayanti; Bambang Waluyo Febriantoko; Heppy Purbasari; Muhammad Syahriandi; Hariyadi Fajar Nugroho; Shaddam Hasan; Yuni Pristiwati Noer Widianingsih; Zianissa Amalia Putri; Ajeng Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.19579

Abstract

Cepogo sebagai salah satu desa yang menghadapi kendala dalam pengelolaan sampah. Namun dari pihak BUMDesa sudah ada upaya untuk menanggulangi dengan membentuk Bank Sampah, yang disebut juga sebagai Taman Sampah. Pihak BUMDesa Cepogo memiliki inisiatif untuk memilah sampah organic menjadi bahan pembuatan Maggot. BUMDesa Cepogo berhasil menghasilkan Maggot hampir 200-300 kg per bulan. Namun harga Maggot Fresh hanya kisaran Rp.6000 per kg dan menjadi masalah saat area Jawa Tengah menghasilkan jumlah Maggot berlebih sehingga seringkali pelanggan berubah pikiran membeli Maggot dengan harga lebih murah dan jangkauan lokasi yang lebih dekat dan ini menjadi kerugian saat permintaan Maggot tiba-tiba dihentikan dan pihak BUMDesa Cepogo tdk bisa menyimpan Maggot karena daur hidup maggot hanya kisaran 2 minggu dan akan berubah menjadi kepompong dan lalat. Oleh karena itu kegiatan pengabdian masyarakat P2AD memberikan solusi dengan merubah pengolahan yang secara tradisional “Sangrai” menjadi Pakan dalam bentuk Pelet sehingga Maggot dapat memiliki nilai jual yang lebih tinggi dan komposisi pakan pelet berbahan Maggot ini lebih jelas nutirisinya dan tepat untuk digunakan pada ternak ayam atau ikan. Program ini selain focus pada olahan pakan dalam bentuk Pelet juga memberikan peningkatan ketrampilan dalam tata Kelola BUMDesa dan juga system informasi berbasis digital yang disinkronkan dengan bidang keuangan dan juga pemasaran digital sehingga harapan dari program ini dapat memberikan peningkatan produktivitas, ketrampilan dan peningkatan pendapatan bagi BUMDesa di Cepogo Tumang, Kabupaten Boyolali.
Likuiditas Obligasi di Tengah Asimetri Informasi dan Inflasi pada Manufaktur BEI 2023-2025 Nikke Yusnita Mahardini; Santi Octaviani; Yuni Pristiwati Noer Widianingsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Faculty of Economics and Business and the Institute for Research and Community Service (LPPM), Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.017

Abstract

This study examines factors affecting corporate bond liquidity in manufacturing firms listed on the Indonesia Stock Exchange during 2023–2025. The variables include bond maturity, bond size, bond capitalization, bond rating, bid-ask spread, and inflation. A quantitative approach is used with secondary data from the Indonesia Stock Exchange, PEFINDO, company financial reports, and the Central Bureau of Statistics. The sample consists of 129 bond observations selected through purposive sampling and analyzed using multiple linear regression. The results show that bond maturity, bid-ask spread, and inflation significantly and negatively affect bond liquidity. In contrast, bond size and bond rating have a significant positive effect, while bond capitalization is not significant. These findings indicate that information quality, transaction costs, and macroeconomic conditions play key roles in determining corporate bond liquidity. The study provides implications for investors, issuers, and regulators in improving the efficiency of the corporate bond market.
Determinants and Consequences of Accounting Literacy on the Quality of MSME Financial Statements Yuni Pristiwati Noer Widianingsih; Rochmi Widayanti; Heppy Purbasari
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 5 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4832

Abstract

This study aims to examine the influence of education, training, and experience on the quality of financial statements, with accounting literacy as a mediating variable. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 86 respondents involved in financial recording and reporting activities. The study’s results show that education and training have a positive and significant effect on accounting literacy, whereas experience does not. Accounting literacy is subsequently shown to have a positive and significant effect on the quality of financial statements. The mediation analysis indicates that accounting literacy partially mediates the influence of education and training on the quality of financial statements, but does not mediate the influence of experience on the quality of financial statements. These results confirm that the quality of financial statements can be improved more effectively by strengthening accounting literacy, especially through relevant education and structured, applicable, and sustainable accounting training. This research makes an empirical contribution by treating accounting literacy as an important mechanism linking human resource development factors to the quality of financial statements.
Co-Authors Abu Bakar Akbar Ajeng Ayu Amru Sukmajati Amru Sukmajati, Amru Bambang Waluyo Febriantoko Estiningtyastuti Estiningtyastuti Hariyadi Fajar Nugroho Heppy Purbasari Muhammad Syahriandi Nikke Yusnita Mahardini Nurkhayati, Eko Nurkhayati, Eko Diyah Prijanto, Tulus Rochmi Widayanti Rochmi Widayanti Santi Octaviani Shaddam Hasan Simon Nisja Putra Zai Slamet Santosa Slamet Santosa Syukriyana, Dzikriya Tulus - Prijanto Tulus Prijanto Tulus Prijanto Zai, Simon Zianissa Amalia Putri