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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Media Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA JDE (Journal of Developing Economies) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi JURNAL EDUCATION AND DEVELOPMENT Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education Jurnal Abdimas Sangkabira Jurnal Abdimas Kartika Wijayakusuma INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL ECONOMINA Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas JEKAMI: Journal of Accounting JIMEKA
Aristanti Widyaningsih
Indonesian Education University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Diversitas Gender Dewan terhadap Kinerja Perusahaan (Studi Global pada berbagai Negara di Dunia) Natalia, Lita; Arief, Meta; Widyaningsih, Aristanti
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p288-298

Abstract

In this literature, the author reviews board gender diversity in areas related to corporate governance and corporate finance, namely Company Performance globally in various countries in the world. The research method in this article uses a qualitative research approach with the type of research, namely Systematic Literature Review (SLR), where researchers identify and summarise topics related to the main topic, then 24 research articles are selected that are most suitable and used as research samples, as for the subject of the topic mapped in this literature, namely 12 countries in the world. After analysis, the majority of countries in the world, namely Turkey, Ghana, United Kingdom, Greece, Pakistan, Russia, Brazil, India, Indonesia, and Pakistan, state that Board Gender Diversity (BGD) can improve company performance. While in several other countries such as Malaysia, Nigeria, and Latin America, the existence of BGD can reduce company performance.
OPTIMALISASI LABA DAN BAGI HASIL MELALUI TRANSPARANSI LAPORAN KEUANGAN PADA BUMDES BERKAH SEJAHTERA Nurmala Sari, Meilani; Azzakiya, Izzfanya; Nugroho, Kezia Joy; Widyaningsih, Aristanti; Yuniarti, Rozmita Dewi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1123

Abstract

Kegiatan Pengabdian Kepada masyarakat ini bertujuan untuk mendampingi Badan Usaha Milik Desa (BUMDes) Berkah Sejahtera di Desa Tanimulya dalam mengoptimalisasikan pencatatan laporan keuangan menggunakan aplikasi Microsoft Excel. Metode yang digunakan dalam kegiatan pendampingan ini adalah dengan melakukan wawancara bersama pengelola BUMDes, diskusi untuk memberikan saran dan rekomendasi, pelatihan penggunaan aplikasi Microsoft Excel, serta melakukan Monitoring dan evaluasi. Berdasarkan pendampingan yang sudah dilakukan, bendahara BUMDes Berkah Sejahtera dapat melakukan tracking penjualan secara tunai, data piutang, pencatatan biaya kegagalan produksi, dan pelaporan keuangan. Hasil dari pendampingan ini adalah meningkatkan kualitas laporan keuangan, peningkatan Pendapatan Asli Daerah (PAD), transparansi atas seluruh laporan keuangan.
Optimalisasi Penggunaan Media Sosial sebagai Implementasi Strategi Peningkatan Penjualan pada UMKM Koremin Anief, Raifa Praharsa; Putri, Amalia; Kusumah, Dwi Jaya; Khitmatyar, Ridha Faatihah; Widyaningsih, Aristanti
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i2.20199

Abstract

The existence of social media has become embedded in people's lives in the digital era. Not only for communicating, currently many business people use social media Instagram, Tiktok, Twitter and Facebook to promote their businesses. Koremin MSMEs, in running their business, also have social media accounts which are used as marketing media. However, the use of social media needs to be accompanied by creativity and the creation of promotional content that is in line with existing trends so that it can reach a wider range of consumers. The service is carried out in order to help MSMEs be able to use their social media optimally to achieve sales targets. The implementation method is observation, interviews and mentoring for three months. The research results show that Koremin MSMEs are able to use their social media optimally and achieve the expected targets.
Factors Causing Academic Cheating Behavior in the online system : A Systematic Literature Review Kharisma Endarty; Aristanti Widyaningsih; Meta Arief
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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

Abstract

Academic cheating is a pervasive issue among students in higher education, particularly in the context of online learning. This study conducts a systematic literature review to examine the factors contributing to academic cheating in online systems, analyzing 24 journal articles published between 2019 and 2023. The research identifies key factors influencing academic dishonesty, including pressure, opportunity, rationalization, ability, arrogance, greed, need, disclosure, personal ethics, self-efficacy, and learning readiness. Among these, pressure and opportunity are the most significant, with 17 articles highlighting their impact. The findings suggest that frequent engagement in academic fraud can enhance students' ability to commit further dishonest acts, exacerbating the prevalence of academic fraud in universities. The study also explores the theoretical frameworks of fraud, such as the Pentagon Theory, which includes components like pressure, opportunity, rationalization, ability, and hubris, and the Gone Theory, focusing on greed, opportunity, need, and exposure. Methodologically, most research on this topic employs quantitative approaches, indicating a gap for qualitative studies. The study concludes that external academic activities, time management challenges, and a lack of preparedness contribute to students resorting to cheating as a shortcut. Recommendations emphasize integrating hard and soft skills in education, fostering teamwork, and encouraging active participation in discussions to mitigate academic dishonesty. Implementing objective evaluations and adhering to established policies can also help address this issue. Overall, the study underscores the complexity of academic cheating and the need for comprehensive strategies to reduce its occurrence in online learning environments.
BIGGER FIRMS, MORE SIGNIFICANT IMPACT: DOES ESG PERFORMANCE GENERATE VALUE? Mulyana, Dendi; Widyaningsih, Aristanti
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.32

Abstract

Abstrak – Perusahaan Besar, Berdampak Lebih Besar: Apakah kinerja ESG Menciptakan Nilai?Tujuan Utama – Penelitian ini akan meninjau dampak ESG terhadap nilai perusahaan serta menguji dampak moderasi ukuran perusahaan.Metode – Penelitian ini memakai metode analisis regresi berganda. Sampel penelitian terdiri dari perusahaan publik di Indonesia tahun 2018-2022.Temuan Utama – Kinerja ESG, termasuk praktik lingkungan dan sosial, dapat menurunkan nilai perusahaan disebabkan biaya implementasi yang tinggi. Namun, perusahaan dengan sumber daya yang besar dapat memitigasi dampak negatif praktik ESG tersebut dibandingkan perusahaan yang sumber dayanya terbatas. Perusahaan lebih mampu memenuhi kebutuhan pemangku kepentingan dan mengirimkan sinyal yang menguntungkan kepada investor.Implikasi Teori dan Kebijakan – Pada aspek teori, penelitian ini menunjukkan relevansi teori stakeholder dan sinyal. Pada aspek praktis, penelitian ini merekomendasikan kepada setiap pihak untuk merancang kebijakan pengungkapan ESG berdasarkan skala perusahaan.Kebaruan Penelitian – Penelitian ini meninjau dampak pengungkapan ESG terhadap nilai perusahaan dari segi ukuran perusahaan. Abstract – Bigger Firms, More Significant Impact: Does ESG Performance Generate Value?Primary Purpose – This study will review the impact of ESG on company value and examine the moderating effect of company size.Method – This study uses multiple regression analysis. The sample consists of public firms in Indonesia from 2018 to 2022.Main Findings—ESG performance, including environmental and social practices, can reduce company value due to high implementation costs. However, firms with significant resources can mitigate the negative impact of ESG practices compared to firms with limited resources. The firms can better meet stakeholder needs and send favorable signals to investors.Theory and Practical Implications – From a theoretical perspective, this study highlights the relevance of stakeholder and signaling theory. From a practical standpoint, the study recommends that all parties design ESG disclosure policies based on company size.Novelty – This study examines the impact of ESG disclosure on firm value from the perspective of firm size.
Pendampingan Penyusunan Laporan Keuangan untuk Pertanggungjawaban BUMDes Abadi Jaya Desa Sukajaya Sari, Septhia Ratna; Hermayanti, Salma Nur; Cahyana, Tiara Putri; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 3 (2024): Jurnal Abdimas Kartika Wijaya Kusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i3.457

Abstract

Pendampingan yang dilakukan bertujuan untuk memberikan pelatihan kepada pengurus BUMDes untuk penyusunan laporan keuangan yang akan digunakan untuk pertanggungjawaban BUMDes untuk pihak pemerintah desa, kabupaten dan masyarakat umum. Pendampingan ini dilakukan di BUMDes Abadi Jaya yang terletak di Desa Sukajaya Kecamatan Lembang, Kabupaten Bandung Barat. Waktu pendampingan dimulai dari bulan April sampai Mei 2024. Metode yang digunakan dalam pelatihan dan pendampingan ini difokuskan pada pengurus BUMDes Abadi Jaya untuk mengatasi tantangan yang mereka hadapi. Pelatihan menyusun laporan keuangan dilakukan menggunakan aplikasi Excel dan untuk membuat poster sendiri menggunakan aplikasi Canva untuk menunjang kebutuhan BUMDes di era globalisasi ini. Tim pengabdian melakukan pendampingan baik secara luring maupun daring menyesuaikan dengan kebutuhan dan kondisi yang ada. Hasil dari pendampingan adalah para pengurus BUMDes dapat membuat serta memiliki laporan keuangan sesuai dengan standar akuntansi dan juga mampu untuk bersaing di era globalisasi ini dengan memasarkan produk-produknya melalui internet dan diharapkan mempunyai pasar yang lebih luas lagi.
Pricing Strategy and Service Quality Improvement to Optimize Customer Satisfaction: a Systematic Literature Review Noorsyah, Muhammad Naufal; Widyaningsih, Aristanti; Andriana, Denny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.935

Abstract

Customer satisfaction is a critical determinant of business sustainability and growth, influencing customer loyalty, company reputation, and competitive positioning. This study systematically reviews the interplay between pricing strategies and service quality as key drivers of customer satisfaction. Employing a Systematic Literature Review (SLR) method guided by the PRISMA framework, 25 relevant articles were analyzed to synthesize insights into this dynamic relationship. The findings reveal that effective pricing strategies, including value-based, competitive, and dynamic pricing, significantly impact customer satisfaction by aligning price with perceived value. Simultaneously, high service quality, measured through the SERVQUAL dimensions (reliability, responsiveness, assurance, empathy, and tangibles), enhances customer experiences and fosters loyalty. The study underscores the critical interdependence of these factors, demonstrating that businesses must balance competitive pricing with superior service delivery to optimize customer satisfaction. This research provides a framework for companies to strategically integrate pricing and service quality, addressing market-specific challenges and leveraging opportunities for long-term success. Future studies are encouraged to explore the role of technological advancements, such as AI-driven pricing models and personalized service innovations, in further enhancing customer satisfaction in dynamic and competitive markets.
Literature Review: Sintesis Cost-Volume-Profit, Balanced Scorecard, dan Corporate Governance Rahmat Hidayat; Aristanti Widyaningsih; R Nelly Nur Apandi
MAMEN: Jurnal Manajemen Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i1.4378

Abstract

This study examines in depth the integration between Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance in the context of corporate strategic decision-making. The purpose of this literature review is to analyze how Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance are interrelated in the context of strategic decision-making in various industry sectors. This study uses a literature review approach by collecting and analyzing previous studies related to Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance. Through a literature review of 30 research articles, it was found that the implementation of Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance simultaneously provides significant benefits for companies. This study only uses secondary data from published articles. Therefore, the study did not involve the collection of primary data such as surveys or direct interviews. The results of this study show that companies that implement these three tools synergistically can achieve improved financial and non-financial performance, ensure long-term sustainability and create value for shareholders. Further research is needed to explore the practical application of this integration in different industry sectors, in order to find out the specific benefits in each sector.
Advancing Sustainability Through Artificial Intelligence: Implications for Firm Value in Indonesia Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2774

Abstract

This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability.
LITERATUR REVIEW : IMPLEMENTATION OF TARGET COSTING IN MSMEs Nur Israq Fauziah; Aristanti Widyaningsih; Denny Andriana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.382

Abstract

The process of determining the highest costs that can be incurred during the manufacture of a new product is known as target costing. Within the constraints of a given maximum cost, a profitable prototype is then designed. Target costing is a method that is suitable for use by Micro, Small and Medium Enterprises in Indonesia to increase profits. The research method uses a literature review using 32 relevant articles. Of the 32 articles, several articles stated that the company had implemented predetermined costing targets. One of the articles that has implemented target costing is Gunung Seulawah MSMEs in the food sector, which shows that the company can optimize profits well and achieve profits of more than 25% compared to other MSMEs. Many studies have helped implement target costing in several MSMEs from various different sectors, which it is hoped will help the community to implement it so that it can increase profits to help the progress of MSMEs.
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Amalia Putri, Amalia Andriana, Denny Anief, Raifa Praharsa Annisa Nur Hanifah Apandi, Aristanti Nelly Nur Arifin Hamsyah Mukti Azzakiya, Izzfanya Baihaki, Izra Cahyana, Tiara Putri Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Hanifah, Annisa Nur Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Khaled, Amgad S. D. Kharisma Endarty Khitmatyar, Ridha Faatihah Kinasih, Nastiti Pramesti Komariah, Eneng Siti Kusumah, Dwi Jaya Lastiar Hutapea, Hutapea Lazuardian, Muhamad Farhan Lutfi Madani Ma'rifah, Ma'rifah Maulana, M. Hernanda Zaki Meta Arief Meta Arief Meta Arief Meta Arief, Meta Muh. Fadhil Ramadhan Muhamad Haikal Muhammad Faisal Mulyana, Dendi Nabila Rhine Wernada Nabila Siti Nur Fadhilah Nabilah Adzhani Nadi Azkia Ali Alfathimi Najwa, Eissa Ainun Natalia, Lita Natasya Khairunnisa Natawiria, Muhammad Dava Nindha Utami Cahaya Muchti Noorsyah, Muhammad Naufal Nugroho, Kezia Joy Nur Apandi, R Nelly Nur Israq Fauziah Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Rida Rosmawati Rival Ardiansyah Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Zahra, Haura