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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 BUDGETING : Journal of Business, Management and Accounting 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 Indonesian Journal of Intellectual Publication (IJI Publication) 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 Manajemen Risiko Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas 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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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.
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. 
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.
Analisis Manajemen Risiko pada UMKM “Warung Teh Nina” Kota Bandung Nugroho, Kevin Hari; Rusmala, Deviana; Rahmadina, Salsabila; Widyaningsih, Aristanti
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 2 (2026): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xddtfj78

Abstract

This study aims to analyze the implementation of risk management in the UMKM Warung Teh Nina in Bandung using a qualitative descriptive approach. Data were collected through in-depth interviews with the owner and manager to identify the types of risks faced and the mitigation strategies applied. The results reveal that Warung Teh Nina faces various operational, financial, supply chain, and external risks, such as market changes due to campus relocation and the COVID-19 pandemic. Despite these significant risks, the business has managed to survive and grow through effective internal management, structured financial recording, and adaptive marketing and operational strategies. The study concludes that systematic risk management and adaptive capacity are crucial for sustaining UMKM amid dynamic business environments. Keywords: Business Sustainability, Risk Management, Risk Mitigation, UMKM,  Warung Teh Nina
Analisis Risiko Berdasarkan Aspek Operasional Dan Pengendalian Internal Pada Salah Satu SPPG Di Kota Bandung Shahnaz Azka Handini; Erlangga Putra Kosasih; Faridah Nur Setyaningtyas; Aristanti Widyaningsih; Rozmita Dewi Yuniarti
JURNAL MANAJEMEN RISIKO Vol. 7 No. 1 (2026): JUNI
Publisher : Pasca Sarjana UKI

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

Abstract

The implementation of the Free Nutritious Meal Program (MBG) through the Nutrition Fulfillment Service Units (SPPG) entails high operational complexity and exposes the program to various risks, particularly in the operational and internal control dimensions. This study aims to analyze the risk profile of one SPPG in Bandung City and to identify mitigation strategies necessary to support effective program governance. A descriptive qualitative approach supported by simple quantitative analysis (mixed approach) was employed. Data were collected through structured interviews with the Head of SPPG, the Operational Field Officer (PLO) for Nutrition, the PLO for Finance, and program beneficiaries. Risk analysis was conducted using the Likelihood-Impact Matrix approach in accordance with ISO 31000:2018. Results indicate that among the 48 operational risks identified, seven are classified as medium risk, relating to location selection transparency, labor verification, beneficiary data synchronization, food production alignment, and procurement processes; the remaining 41 are low risk, with no high-risk items detected. In the internal control dimension, eight medium risks were identified spanning control environment, internal risk assessment, control activities, and monitoring. Beneficiary satisfaction surveys further confirmed high satisfaction levels with program service quality. This study concludes that SPPG governance is functioning reasonably well; however, strengthening internal controls, data integrity, human resource capacity, and system digitalization are essential for program sustainability.
Pengelolaan Risiko pada Satuan Pelayanan Pemenuhan Gizi (SPPG) dan Analisis Persepsi Penerima Manfaat Terhadap Makan Bergizi Gratis (MBG) Balqis Naura Izzati; Lovina Sherry Hidayat; Samuel Theodorus Wangsa; Aristanti Widyaningsih; Rozmita Dewi Yuniarti
Indonesian Journal of Intellectual Publication Vol. 6 No. 3 (2026): Juli 2026, IJI Publication
Publisher : Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/ijipublication.v6i3.982

Abstract

Program Makan Bergizi Gratis (MBG) adalah salah satu kebijakan prioritas pemerintah saat ini yang dibuat untuk meningkatkan gizi masyarakat, serta membangun sumber daya manusia yang sehat, cerdas, dan produktif yang direalisasikan melalui Satuan Pelayanan Pemenuhan Gizi (SPPG). Dasar penelitian ini dikarenakan kurangnya sistem manajemen risiko pada SPPG dan adanya perbedaan antara persepsi publik dengan pengalaman nyata penerima manfaat. Penelitian ini bertujuan untuk menganalisis pengelolaan risiko operasional SPPG, persepsi penerima manfaat terkait program MBG, serta merumuskan rekomendasi perbaikan tata kelola program. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik purposive sampling terhadap sembilan (9) narasumber, meliputi kepala SPPG, PLO keuangan, PLO gizi, yayasan/mitra SPPG, serta dua (2) siswi Sekolah Menengah Pertama (SMP) dan tiga (3) siswi Sekolah Menengah Atas (SMA) sebagai penerima manfaat. Pengumpulan data dilakukan melalui wawancara semi-terstruktur dan observasi lapangan yang kemudian dianalisis dengan pendekatan tematik dan triangulasi sumber. Hasil penelitian menunjukkan SPPG Sukahaji telah mengimplementasikan standar operasional yang ketat mencakup verifikasi lokasi, sinkronisasi data penerima, serta pemantauan mutu melalui inspeksi mendadak oleh PLO Gizi. Penerima manfaat menyatakan kepuasan tinggi terhadap cita rasa, kebersihan, dan ketepatan distribusi. Namun ditemukan tantangan struktural berupa kepadatan unit SPPG dalam satu wilayah yang menurunkan efisiensi operasional. Disimpulkan bahwa efektivitas SPPG Sukahaji perlu didukung regulasi zonasi dan pembatasan pendirian unit baru berbasis pemetaan kebutuhan.
When Dividends Speak: Corporate Strategy or Market Signal? Puspitasari, Ratih; Tullah, Dewi Sarifah; Widyaningsih, Aristanti; Haziqah, Ana; Zakaria, Nor Balkish; Febrian, Jan; Supriadi, Yoyon
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.81803

Abstract

This study examines the mediating role of dividend policy in the relationship between investment opportunities, leverage, and foreign ownership on market reaction in Indonesia’s energy and basic materials sectors. This research employs multiple linear regression analysis with the Sobel mediation test, using secondary data from 133 publicly listed companies between 2017 and 2023. Data analysis is conducted using EViews 9. The findings show that investment opportunities negatively affect dividend policy, as firms with high growth potential retain earnings. Foreign ownership positively influences dividend policy, suggesting that foreign investors demand higher dividends as a control mechanism. Leverage does not significantly affect dividend policy. Dividend policy positively impacts market reaction, supporting signaling theory, and mediates the effect of investment opportunities and foreign ownership on market reaction but not leverage. These results reinforce corporate life cycle and signaling theories while highlighting that leverage is not a primary determinant of dividend policy. Managers should balance dividend payments with growth strategies, while investors should view dividends as signals of financial stability. This study contributes by incorporating foreign ownership as a determinant of dividend policy and analyzing underexplored sectors in Indonesia.
Studi Literatur: Pengaruh Tingkat Pendidikan, Pengalaman Kerja Serta Skeptisme Profesional Auditor Terhadap Kualitas Audit Indah Ananda Rayza Putri; Aristanti Widyaningsih; Nelly Nur Apandi
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1442

Abstract

The purpose of this study was to determine whether or not there was an influence of each independent variable, namely the level of education, work experience, and professional skepticism of auditors on audit quality. The method used was a literature review method using library research techniques to collect data. Articles that passed the selection were then used for analysis of the main topics to be discussed. The results of the analysis showed that there were pros and cons to the influence of the level of education or work experience on audit quality. Meanwhile, the influence of professional skepticism has a positive impact on audit quality. This is because the audit process needs to be accompanied by the auditor's skeptical nature in order to find unusual findings. Further research is recommended to examine other indicators that can affect audit quality.
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 Balqis Naura Izzati Cahyana, Tiara Putri Deviana Rusmala Dewa Putra Mahesa Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Erlangga Putra Kosasih Faridah Nur Setyaningtyas Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Febrian, Jan Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Ghiffar Sabda Prana Putra Hanifah, Annisa Nur Haziqah, Ana 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 Lovina Sherry Hidayat 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, Kevin Hari 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 Rahayu, Mikanti Annisa Sugrining Rahmadina, Salsabila Rahmahdita, Lintang Nazhara Rahmat Hidayat Ratih Puspitasari Raymond Petrus Sugijaya Resti Astika Rida Rosmawati Rika Nurrizkiana Rival Ardiansyah Rozmita Dewi Yuniarti Rozmita Dewi Yuniarti Rozmita Dewi Yuniarti, Rozmita Dewi Rusmala, Deviana S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Salsabila, Putri Patricia Samuel Theodorus Wangsa Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Shahnaz Azka Handini Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Tullah, Dewi Sarifah Wulandari Wulandari Yoyon Supriadi Zahra, Haura Zakaria, Nor Balkish