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All Journal Jambura Journal of Food Technology Journal of Research in Business, Economics, and Education Stability: Journal of Management and Business
Indah Kartika Sandhi
UPN Veteran Yogyakarta
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Information System Application Use on Blended Learning Readiness Analysis Indah Kartika Sandhi
Journal of Research in Business, Economics, and Education Vol. 3 No. 1 (2021): February
Publisher : Kusuma Negara Business School

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

Abstract

Changing in learning method as a Covid-19 Pandemic effect force educational institution to modified learning system. Learning activity shift from face-to-face learning to online learning. This research aims to test and analyze the influence of using information system applications on blended learning readiness. Research data were collected by distributing the questionnaire through the student. This research conducts a purposive sampling technique. Research data were tested by conducting validity test, reliability test, and regression analysis. The research’s result shows that there is a positive influence of information system application use on blended learning readiness. This research implies that using information systems application help student in accomplishing study by online learning. The readiness of student and institution needed to the successful of blended learning implementation. Future research should consider the student attitude as well as lecturer capabilities in blended learning. Keywords: Information System Applications Use, Blended Learning Readiness, Covid-19 Pandemic.
ASSESSING THE INFLUENCE OF DIGITAL PUBLIC INFORMATION SYSTEMS ON TRANSPARENCY AND AUDIT OPINIONS: A STUDY OF JAVA’S LOCAL GOVERNMENTS Indah Kartika Sandhi; Alfistia Maradidya
STABILITY : Journal of Management and Business Vol. 8 No. 2 (2025): Vol 8 No 2 (2025)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/mvt7s318

Abstract

Digital transformation in the Information and Documentation Management Officer (PPID) services is an important instrument in promoting transparency and accountability of local governments in Indonesia. PPID faces significant challenges in ensuring transparency of public information, particularly in terms of incomplete or outdated data on their websites, as well as weak audit and evaluation processes. There is a lack of comprehensive studies on the success of digitalizing real-time information updates on PPID websites and its impact on the availability of public data to measure accountability.  This research aims to examine the influence of PPID’s digital transformation and the transparency of the publication of Local Government Financial Statements (LKPD) on the likelihood of obtaining an Unqualified Opinion (WTP) of local governments in Java. Logistic regression analysis was used to test the relationship of each variable with the audit opinion. This research conducts cross-sectional design. The results show that digital transformation does not have a significant influence on the audit opinion, but there is a positive and significant relationship between digital transformation and publication transparency. It inferred that having information on PPID website alone is not enough to improve the quality of financial statements (LKPD) to receive an Unqualified Opinion. However, based on the mediation analysis, digital transformation increases transparency but does not serve as a bridge to the influence on the audit opinion. These findings confirm digitalization and transparency as a procedural rather than substantive reinforcing agency theory on persistent information asymmetry even when the information is avaliable. Local governments, Supreme Audit Agency (BPK), and Information Commission should prioritize PPID quality and LKPD consistency over mere platform adoption to achieve accountability gains.
KARAKTERISTIK FISIKOKIMIA DAN SENSORI KEJU BRIE SELAMA PENYIMPANAN Maftuh Kafiya; Liana Fatma Leslie Pratiwi; Indah Kartika Sandhi
Jambura Journal of Food Technology Vol 8, No 01 (2026): JUNI
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jjft.v8i01.39886

Abstract

Keju Brie merupakan keju lunak yang masih mengalami perubahan fisikokimia selama penyimpanan yang dapat mempengaruhi kualitas sensori. Penelitian bertujuan untuk menganalisis karakteristik fisikokimia terhadap penerimaan konsumen keju Brie selama penyimpanan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) satu faktor yaitu waktu penyimpanan keju brie yang terdiri atas lima taraf perlakuan (0, 1, 2, 3 dan 4 minggu). Analisis meliputi uji proksimat (kadar air, abu, lemak, protein dan karbohidrat), uji tekstur dan uji hedonik yang dilakukan terhadap 82 panelis yang selanjutnya data dianalisis menggunakan analisis varians (ANOVA) dan dilanjutkan dengan uji Duncan pada taraf 5%. Hasil menunjukkan bahwa penyimpanan berpengaruh nyata (p0,05) terhadap parameter proksimat dengan kadar air tertinggi pada T3 (55,72%) dan kadar protein tertinggi pada T4 (18,52%), yang mengindikasikan terjadinya perubahan kompossi akibat aktivitas biokimia selama penyimpanan. Pada parameter tekstur, khususnya kekerasan terjadi penurunan nilai kekerasan seiring waktu penympanan. Uji hedonic menunjukkan bahwa atribut rasa, tekstur dan penerimaan keseluruhan berbeda nyata (p0,05), sedangkan warna dan aroma tidak berbeda signifikan (p0,05). Perlakuan T3 (penyimpanan 3 minggu) memperoleh tingkat kesukaan tertinggim dibandingkan T0 (terendah). Secara keseluruhan, perubahan karakteristik fisikokimia selama penyimpanan memengaruhi tekstur dan atribut sensori dimana penyimpanan dengan waktu 3 minggu menghasilkan karakteristik paling disukai oleh konsumen. 
GOVERNANCE-BASED SUSTAINABILITY RISK INTEGRATION AND FIRM VALUE: DOES OWNERSHIP STRUCTURE MATTER? Alfistia Maradidya; Indah Kartika Sandhi
STABILITY : Journal of Management and Business Vol. 9 No. 1 (2026)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/766dv702

Abstract

Corporate sustainability has become an essential element of corporate governance, requiring firms to integrate environmental, social, and governance (ESG) considerations into strategic decision-making and enterprise risk management. Although prior studies have widely examined ESG disclosure and sustainability reporting, limited attention has been given to how sustainability-related risks are embedded within governance and risk management processes. Evidence regarding the moderating role of ownership structure in this relationship also remains inconclusive, particularly in emerging markets. This study investigates the effect of Governance-Based Sustainability Risk Integration (GBSRI) on firm value and examines whether ownership structure moderates this relationship. A quantitative explanatory approach was employed using balanced panel data comprising 75 firm-year observations from 15 Indonesian listed companies operating in high-risk industries during 2020–2024. The GBSRI Index integrates the COSO ERM Framework, GRI Standards, and IFRS S1 and S2 into a governance-oriented framework with seven dimensions and 30 indicators. Using MRA with pooled OLS, the study finds that GBSRI has no significant effect on firm value, and ownership structure does not moderate this relationship. Nevertheless, the GBSRI Index contributes to sustainability accounting by offering a comprehensive framework for assessing sustainability risk integration into corporate governance and enterprise risk management, particularly in high-risk industries.
Co-Authors Alfistia Maradidya Alfistia Maradidya Liana Fatma Leslie Pratiwi Maftuh Kafiya