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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 Abdimasku : Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas MARAS : Jurnal Penelitian Multidisplin JEKAMI: Journal of Accounting JIMEKA Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
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 Health Professions 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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PENERAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR Agisti, Chika Almalia; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34466

Abstract

The purpose of this study is to investigate the implementation of Environmental, Social, and Governance (ESG) practices on corporate performance using a systematic literature review approach. The urgency of this research stems from the growing global emphasis on sustainability and the inconsistent findings of previous studies regarding the impact of ESG implementation on corporate performance. This study addresses the gap by providing a comprehensive review that encompasses various contexts and geographical backgrounds. A qualitative methodology is adopted, conducting an extensive review of studies from both developed and developing countries. The articles were selected based on specific inclusion and exclusion criteria from databases such as Scopus and Google Scholar. The literature review indicates that most studies find ESG implementation can enhance corporate performance. However, some studies report that ESG implementation may reduce performance, while others find no significant effect. These variations are influenced by geographical context (developed and developing countries) and the presence of moderating variables such as Governance mechanisms, sustainability strategies, and stakeholder engagement, which affect the strength and direction of ESGs impact on performance. Furthermore, the studies generally identify Governance as the most influential dimension, followed by environmental and social factors. This study offers valuable insights for companies, policymakers, and investors to understand better how strategic ESG integration can enhance corporate performance.
Optimalisasi Tata Kelola PAMDes melalui Pendampingan Laporan Keuangan, Struktur Organisasi, dan Program Konsumen Teladan Zahra, Haura; Fitriyanto, Muhammad Zaki 'Aaqila; Agnitami, Zhelda Shafira; Widyaningsih, Aristanti; Nurrizkiana, Rika
Abdimas Mandalika Vol 5, No 1 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i1.33006

Abstract

This assistance aims to optimize the governance of PAMDes Sauyunan, Cihideung Village, West Bandung Regency through assistance in financial reports, creating an organizational structure, and strengthening payment awareness through the exemplary consumer program. Participatory methods were observation and interviews. The activity stages were observation and interviews. The activity stages were identification, planning, and output delivery. The results showed an increase in staff participation in financial recording to 80%, clarity of roles through the organizational structure, and the expected growth of a culture of payment discipline. In addition to the impact on partners, this activity also improved students' soft and hard skill, especially in communication and designing financial reporting system.Pendampingan ini bertujuan mengoptimalkan tata kelola PAMDes Sauyunan Desa Cihideung Kabupaten Bandung Barat melalui pendampingan pada laporan keuangan, pembuatan struktur organisasi, dan penguatan kesadaran pembayaran melalui program konsumen teladan. Metode partisipatif adalah observasi dan wawancara. Tahapan kegiatan adalah identifikasi, perencanaan, dan penyerahan output. Hasilnya menunjukkan peningkatan partisipasi staf dalam pencatatan keuangan hingga 80%, kejelasan peran melalui struktur organisasi, serta diharapkan tumbuhnya budaya disiplin pembayaran. Selain berdampak pada mitra, kegiatan ini turut meningkatkan softskill dan hardskill mahasiswa, khususnya dalam komunikasi dan perancangan sistem pelaporan keuangan.
Pendampingan Pembuatan Desain Banner untuk Meningkatkan Visibilitas BUMDes Mitra Sejahtera Desa Cibogo Salsabila, Putri Patricia; Kanahaya, Kimmi Desta; Wulandari, Wulandari; Widyaningsih, Aristanti; Nurrizkiana, Rika
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.905

Abstract

Salah satu unit usaha BUMDes Desa Cibogo adalah Gelanggang Olahraga Bulu Tangkis yang memiliki kendala berupa tidak adanya tanda pengenal. Kegiatan pengabdian ini memiliki tujuan untuk meningkatkan visibilitas salah satu unit usaha BUMDes Mitra Sejahtera Desa Cibogo, yakni Gelanggang Olahraga Bulu Tangkis tersebut yang mengalami kendala dalam hal promosi dan pengenalan kepada masyarakat luar desa. Permasalahan tersebut direspons melalui program pendampingan pembuatan desain banner yang bertujuan memperkuat identitas dan daya tarik unit usaha tersebut. Pendekatan yang digunakan adalah dengan menggunakan pendekatan Participatory Action Research (PAR), yang melibatkan secara aktif pihak pengelola BUMDes dalamseluruh tahapan kegiatan mulai dari identifikasi masalah hingga evaluasi hasil. Proses pendampingan dimulai dengan diskusi dan observasi, dilanjutkan dengan perencanaan kolaboratif, serta pembuatan banner yang informatif dan menarik. Hasil dari kegiatan ini menunjukkan bahwa desain visual yang strategis dapat menjadi langkah awal yang efektif dalam memperluas jangkauan promosi unit usaha desa. Upaya ini diharapkan dapat meningkatkan jumlah penyewa dari luar desa serta mendorong BUMDes menuju strategi promosi digital yang lebih modern di masa mendatang.
Risk Management Analysis Based on ISO 31000:2018 in Culinary MSMEs in Bandung City (Case Study at Warung Olis) Rizwandi, Hafiz Fazie; Fitriyanto, Muhammad Zaki Aaqila; Heriyandi, Agnelia Septia; Widyaningsih, Aristanti
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.721

Abstract

This study aims to analyze the application of risk management at Warung Olis MSMEs in maintaining business sustainability amid operational and market challenges. The research uses a qualitative method with a case study approach through in-depth interviews with Warung Olis owners and direct observation of daily operational activities. Risk analysis is carried out with reference to the ISO 31000:2018 framework, which includes the stages of risk identification, analysis, evaluation, and mitigation. The results of the study identified six main risks, namely the risk of raw material shortages (R1), social environmental risk (R2), risk of negligence in payment transactions (R3), risk of order serving errors (R4), risk of errors in cash recording and calculation (R5), and market risk due to fluctuations in the number of customers (R6). The analysis results show that market risk is the risk with the highest impact on revenue decline, especially when the number of customers decreases. In addition, cash recording errors and transaction negligence have the potential to disrupt daily financial stability. The main mitigations implemented are the use of digital financial recording applications, recording transactions directly at the time of ordering, as well as menu innovations and social media promotions to maintain sales stability. These efforts are effective in reducing potential losses and improving business financial management in a more structured manner.
Stereotip Gender Dalam Audit: Analisis Bias Implisit Pada Auditor Perempuan Resti Astika; Aristanti Widyaningsih; Nelly Nur Apandi
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.10384

Abstract

The number of female employees has been increasing annually, including in the auditing profession. However, paradoxically, this increase has brought gender issues to the forefront of public attention. This study aims to examine the impact of gender stereotypes and implicit bias on female auditors in the auditing profession. Through a comprehensive literature review sourced from Google Scholar, books, and reputable official websites, this study analyzes various literatures discussing gender stereotypes and implicit bias in the context of the auditing profession. The results of the literature review indicate that gender stereotypes and implicit bias associated with female auditors significantly affect their performance and audit quality. Despite possessing equal competence to male auditors, female auditors often face challenges and discrimination stemming from unconscious negative perceptions. This implicit bias can manifest in various forms, ranging from unfair performance evaluations to limited promotion opportunities. This study concludes that to address this issue, various strategies are needed at the individual, organizational, and systemic levels. Some strategies that can be implemented include raising awareness of implicit bias, building inclusive work environments, and developing policies that support gender equality. In doing so, it is hoped that the negative impacts of gender stereotypes and implicit bias can be reduced, and a more equitable and productive work environment can be created for all auditors.
Evolution of Balanced Scorecard in the Context of Digital Transformation: A Systematic Literature Review Rahayu, Mikanti Annisa Sugrining; Heryana, Toni; Widyaningsih, Aristanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): 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.v7i1.6582

Abstract

This research investigates the evolution of the Balanced Scorecard (BSC) in the context of digital transformation using a Systematic Literature Review (SLR). Although BSC has been widely applied, existing studies remain fragmented and lack an integrated explanation of how BSC adapts to digital complexity. This study analyzes 31 Scopus-indexed articles published between 2020 and 2025 using the PRISMA approach. The findings reveal three major shifts: (1) BSC has evolved from a static performance measurement tool into a dynamic, data-driven strategic management system supported by AI, big data analytics, and cloud computing; (2) BSC perspectives have developed through either the addition of new dimensions, such as IT environment and sustainability, or the redefinition of the four classical perspectives; and (3) key performance indicators have shifted toward digital-oriented measures, including digital maturity, data security, and sustainability performance. This study contributes by providing an integrated conceptual understanding of the Digital Balanced Scorecard (DBSC) and offers practical insights for organizations in designing adaptive, data-driven performance management systems in the digital era. 
The Effect of Artificial Intelligence Intensity on Audit Quality: Evidence from Accounting Interns in Indonesia Nurbek, Alyarov; Widyaningsih, Aristanti; Solikin, Ikin; Qudratov, Inomjon
MARAS : Jurnal Penelitian Multidisiplin Vol. 4 No. 2 (2026): MARAS : Jurnal Penelitian Multidisiplin, Juni 2026
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v4i2.1561

Abstract

This study examines the effect of artificial intelligence (AI) intensity on audit quality among accounting interns at registered public accounting firms (KAP) in Indonesia. The accelerating deployment of AI technologies — including machine learning, robotic process automation (RPA), data analytics platforms, and anomaly-detection algorithms — has fundamentally restructured audit practice; yet the individual-level implications for early-career auditors operating within AI-augmented environments remain empirically underexplored. Anchored in the Technology Acceptance Model (TAM) and Agency Theory, this study adopts a quantitative, cross-sectional design, collecting primary data from 31 purposively sampled accounting interns through a validated five-point Likert-scale questionnaire. Data were analysed using simple ordinary least squares (OLS) regression in SPSS. Descriptive statistics reveal a moderate level of AI intensity (M = 3.23, SD = 0.71) and a moderately high level of perceived audit quality (M = 3.65, SD = 0.69) within the sample. The OLS regression model is statistically significant (F = 9.636, p = 0.004, R² = 0.249), and the AI intensity coefficient is positive and significant (B = 0.485, β = 0.499, t = 3.104, p = 0.004), indicating that each unit increase in AI intensity is associated with a 0.485-unit improvement in perceived audit quality. These results confirm H1 and provide micro-level quantitative evidence that higher AI integration enhances audit outcomes among interns. Concurrently, the study highlights the latent risk of overreliance: uncritical acceptance of AI-generated outputs may erode professional scepticism — a competency that remains irreplaceable in high-stakes financial reporting verification.
Digitalisasi BUMDes TOKODESA: Penerapan AppSheet untuk Administrasi Keuangan dan QRIS untuk Transaksi Deviana Rusmala; Aisha Izzati Almayra; Dewa Putra Mahesa; Ghiffar Sabda Prana Putra; Aristanti Widyaningsih; Rika Nurrizkiana
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3013

Abstract

Kegiatan pendampingan yang dilakukan bertujuan untuk mendukung proses digitalisasi dalam operasional BUMDes TOKODESA yang berlokasi di Desa Pagerwangi, Kabupaten Bandung Barat. Permasalahan utama yang dihadapi adalah sistem pencatatan administrasi dan keuangan yang masih dilakukan secara manual, sehingga kurang efektif karena pencatatan masih belum teratur dan tidak terdokumentasi dengan baik. Metode yang dilakukan dalam kegiatan berfokus pada pendampingan langsung pada pengelola BUMDes yang dilakukan selama kurang lebih satu bulan, dengan melakukan wawancara, dan berkontribusi langsung di lapangan. Berdasarkan hasil temuan di lapangan, tim pendamping memberikan rekomendasi solusi untuk digitalisasi pencatatan dengan menggunakan AppSheet sebagai aplikasi pencatatan sederhana yang tidak hanya mencatat transaksi, tapi juga memudahkan dalam memantau stok barang dan QRIS sebagai metode pembayaran digital. Kegiatan pendampingan tidak hanya berfokus untuk penyelesaian masalah, tapi juga membantu pihak pengelola untuk lebih adaptif terhadap perkembangan teknologi.
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Aisha Izzati Almayra 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 Deviana Rusmala Dewa Putra Mahesa Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Fitriyanto, Muhammad Zaki Aaqila Ghiffar Sabda Prana Putra Hanifah, Annisa Nur Heriyandi, Agnelia Septia Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Kanahaya, Kimmi Desta 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 Nurbek, Alyarov Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Qudratov, Inomjon Rahayu, Mikanti Annisa Sugrining Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Resti Astika Rida Rosmawati Rika Nurrizkiana Rival Ardiansyah Rizwandi, Hafiz Fazie Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Salsabila, Putri Patricia Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita solikin, ikin Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Wulandari Wulandari Zahra, Haura