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All Journal JURNAL ECONOMIA Jurnal Pendidikan dan Pengajaran Jurnal Dinamika Akuntansi Dinamika Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Sains: Jurnal Manajemen dan Bisnis Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Journal of Educational Science and Technology JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Economic Education Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Journal of Socioeconomics and Development MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Studi Guru dan Pembelajaran The Indonesian Journal of Accounting Research Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian UNDIKMA Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Business and Accounting Education Journal Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Nasional (JPN) Indonesia kawanad Economic Education Analysis Journal Business and Accounting Education Journal International Journal of Economics, Business and Innovation Research Buletin Literasi Budaya Sekolah
Ratieh Widhiastuti
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The Role of Intellectual Capital in Moderating the Effect of Operating Cash Ratio and Leverage on Financial Distress Ratieh Widhiastuti; Aulia Istna Karimah
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8199

Abstract

This study aims to analyze the direct and indirect effects of the operating cash ratio and leverage on financial distress with intellectual capital as a moderating variable. This study uses 240 analysis units from 48 property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. Data analysis uses descriptive statistical analysis and moderated regression analysis. The results of the study show that the operating cash ratio has a negative effect on financial distress. Leverage proxied by DAR has a positive impact on financial distress. Intellectual capital cannot moderate the negative effect of the operating cash ratio on financial distress but can weaken the positive impact of leverage on financial distress. This study provides implications for company management to pay attention to the management of the operating cash ratio and leverage, as well as ensuring that the utilization of intellectual capital functions optimally to reduce the risk of financial distress.
ECOLIMBAH : Cross-Ecosystem Pollution Reduction through Creative Craft Business with Commercial Value Wisudani Rahmaningtyas; Ratieh Widhiastuti; Hengky Pramusinto; Hana Netti Purasani; Putri Della Ramadhani5
Jurnal Pengabdian UNDIKMA Vol. 4 No. 3 (2023): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v4i3.8691

Abstract

This community service program aims to provide knowledge and skills to the community on how to manage and process household waste, especially plastic, into valuable and marketable products. The methods for implementing community service activities included lectures, practical exercises, and guidance. The evaluation used in the community service activities involved the utilization of questionnaires and their subsequent qualitative descriptive analysis. The outcome of the community service activities was an increase in knowledge about waste bank management and skills in utilizing plastic waste to create woven plastic bags for water bottle holders. In conclusion, community service has proven to be a highly effective endeavor, providing valuable knowledge and skills to the partners while promoting environmental awareness and sustainability through plastic crochet.
Kemampuan Berpikir Kritis: Bagaimana Ketergantungan AI dan Cognitive Offloading menjadi Faktor yang Mempengaruhi dengan Diperkuat oleh Adversity Quotient Maghfiroh, Umi; Widhiastuti, Ratieh
Jurnal Studi Guru dan Pembelajaran Vol. 8 No. 3 (2025): September - Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/jsgp.8.3.2025.6738

Abstract

Urgensi dari penelitian ini adalah memahami dampak penggunaan kecerdasan buatan (AI) dan cognitive offloading terhadap kemampuan berpikir kritis mahasiswa di era digital dan revolusi industri 4.0, khususnya dalam konteks pendidikan tinggi di Indonesia. Pentingnya urgensi ini diperkuat oleh kebutuhan untuk mengungkap peran Adversity Quotient (AQ) sebagai variabel pemoderasi dalam interaksi kompleks antara teknologi, kognisi, dan kemampuan berpikir kritis. Penelitian ini bertujuan untuk mengkaji pengaruh ketergantungan AI dan cognitive offloading terhadap kemampuan berpikir kritis, dengan AQ sebagai variabel moderasi. Penelitian dilakukan menggunakan pendekatan kuantitatif dengan metode survei, melibatkan 121 mahasiswa Pendidikan Ekonomi FEB UNNES angkatan 2023–2024 sebagai sampel yang ditentukan melalui teknik purposive sampling. Analisis data dilakukan dengan metode SEM-PLS menggunakan perangkat lunak SmartPLS 4. Hasil uji signifikansi menunjukkan bahwa ketergantungan pada AI berpengaruh signifikan terhadap kemampuan berpikir kritis (β = 0,348; t = 3,562; p = 0,000). Cognitive offloading tidak menunjukkan pengaruh signifikan (β = 0,022; t = 0,193; p = 0,847). AQ juga tidak berperan sebagai moderator pada hubungan AI maupun cognitive offloading dengan kemampuan berpikir kritis (β = -0,039; t = 0,259; p = 0,796) dan (β = -0,064; t = 0,437; p = 0,662). Implikasi penelitian ini menunjukkan bahwa penggunaan AI dalam pendidikan tidak melemahkan, melainkan justru meningkatkan kemampuan berpikir kritis mahasiswa. Kurikulum perlu disesuaikan agar dosen dapat merancang tugas yang menuntut pemikiran strategis dengan dukungan AI. Meskipun AQ tidak memoderasi pengaruh AI, penguatan karakter seperti kemandirian, resiliensi, dan ketahanan mental tetap diperlukan dalam proses pendidikan.
Pemberdayaan Prospective Coffee Entrepreneur Melalui Transformasi Kopi Terpadu di Dusun Tlumpak, Kabupaten Semarang Baswara, Satsya Yoga; Widhiastuti, Ratieh; Nurkhin, Ahmad; Narenda, Alfa; Rifai, Achmad; Niam, Sufa’ah Hurumun; Ardyansyah, Faisal; Ali, Noor Faqih Udin; Salis, Abdul Rozaq
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i3.1629

Abstract

This community service program aims to empower the Millennial Coffee Farmers Group (GAPOKTAN) in Tlumpak Hamlet, Semarang Regency, through integrated transformation in coffee management. Tlumpak Hamlet has abundant coffee resources. However, this abundant coffee resource potential is limited by the integrated roasting process, including post-harvest, roasting, marketing, and product legality. The main challenges faced by millennial coffee farmers are limited skills in using professional roasting machines, word-of-mouth sales, and the lack of a Home Industry Food Certificate (SPP-IRT). The implemented solution encompasses three crucial aspects: (1) Production Technology: Professional training in coffee roasting to create specialty coffee with the distinctive flavor of Tlumpak Hamlet, supported by a partnership with the Coffee Factory Community (KnK). (2) Marketing: Digital branding development through the creation of social media accounts, websites, and e-commerce platforms to expand market reach and increase sales. (3) Business Management: Assistance with SPP-IRT and halal certification applications to improve product legality and competitiveness. Implementation methods include education, training, and intensive, participatory mentoring. Expected outcomes are significant improvements in roasting skills (target 80%), increased sales through digital platforms (target 80%), and obtaining official government certification. Mandatory service outputs include publications in accredited national journals, media reports, activity videos, Copyright, and Implementation Agreements. This program is expected to transform farmers into independent, competitive coffee entrepreneurs and contribute to sustainable local economic development.
Pemberdayaan Ekonomi Nelayan Melalui Budidaya Tiram Terpadu di Desa Kartika Jaya Niam, Sufa’ah Hurumun; Satsya Yoga Baswara; Ali, Noor Faqih Udin; Ardyansyah, Faisal; Arief, Sandy; Widhiastuti, Ratieh; Saputro, Moh.Eko; Audita, Audy
Kawanad : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): October
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/kjpkm.v4i2.352

Abstract

Kartika Jaya Village, Patebon Subdistrict, Kendal Regency, has significant oyster aquaculture potential, yet the cultivation practices remain traditional and unstructured. This community service program aimed to enhance technical skills in oyster farming and strengthen the fishermen’s institution through organizational structuring and formal legalization. Training focused on integrated farming techniques, water quality management, as well as business management and digital marketing. Evaluation results showed participants’ understanding increased across all training aspects, with average pre-test to post-test scores improving by 25–40%. Legalization via a Village Government Decree provided access to government assistance and expanded market reach. The program demonstrates that combining technical training with institutional strengthening is an effective strategy to enhance productivity, fishermen’s welfare, and sustainable coastal economic development.  
Ecoprint-Preneurship : Strategies for Local Economic Development and Sustainable Tourism Through Ecoprint Training Rahmaningtyas, Wisudani; Widhiastuti, Ratieh; Purasani, Hana Netti; Apriliana, Shalum Rizki
Jurnal Pengabdian UNDIKMA Vol. 5 No. 3 (2024): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.12502

Abstract

This service program aims to educate the community about the ecoprint method, an environmentally friendly printing technique that uses natural materials, such as local plant leaves, to create value-added products. The service method  includes counseling, skill development, as well as lectures, practice, mentoring, monitoring, and evaluation. The data analysis used is descriptive analysis. The results of this service activity are increased community knowledge and skills in optimally utilizing natural potential and supporting sustainable economic development in Nyatnyono Village. Evaluation results showed high satisfaction with the relevance of the material, clarity of presentation, team responsiveness, and resource availability, although areas for improvement included language clarity, presentation structure, and ensuring adequate time for skill mastery. Overall, the community service activity had a significant positive impact on enhancing technical skills and creating new economic opportunities for the community.
Drivers of Environmental and Social Entrepreneurial Intentions Among University Students: A Role of Sustainable Entrepreneurship Education and Theory of Planned Behavior Model Aeni, Ida Nur; Widiatami, Anna Kania; Widhiastuti, Ratieh; Ridho, Muhammad Miftahur
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 2 (2024): IJBE, Vol. 10 No. 2, May 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.2.296

Abstract

Background: Sustainable oriented entrepreneurial intention is an intention to become a sustainable entrepreneur, while sustainable oriented entrepreneurship is an entrepreneurial activity that not only pays attention to economic aspects, but also pays attention to social and environmental aspects.Purpose: The purpose of this study is to integrate the role of sustainable entrepreneurship education and the Theory of Planned Behavior model to investigate the drivers of sustainable entrepreneurial intention (environmental and social oriented) among undergraduate university students. Specifically, this paper aims to analyze the effect of sustainable entrepreneurship education, dimensions of the theory of planned behavior, and gender on sustainable entrepreneurial intentions. Design/methodology/approach: Data was gathered with the help of a structured questionnaire from 184 students of a university in Indonesia. SmartPLS was used to test the proposed structural model. Findings/Result: The findings revealed that sustainable entrepreneurship education significantly influences sustainable entrepreneurial intention. Sustainable entrepreneurial intention is significantly driven by subjective norms and perceived behavioral control. However, attitude and gender have a nonsignificant direct influence on sustainable entrepreneurial intentions. This study contributes toward an understanding of the sustainable entrepreneurial intention of university students.Conclusion: This research is that sustainable entrepreneurship education, subjective norms and perceived behavioral control have a role to drive sustainable oriented entrepreneurial intentions.Originality/value (State of the art): This study contributes toward an understanding of the sustainable entrepreneurial intention of university students. This study proposes integration and extension (by adding sustainable entrepreneurship education) and planned behavior theory to engage in sustainable entrepreneurship intentions. Keywords: environmental entrepreneurship, social entrepreneurship, sustainable entrepreneurship education, sustainable entrepreneurial intentions, theory of planned behavior
Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index Widhiastuti, Ratieh; Harto, Puji
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.1

Abstract

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules.
Pengaruh Dimensi Livestreaming Terhadap Perilaku Gen Z Dalam Pembelian Online Secara Kompulsif dan Niatan Membeli Secara Online Baswara, Satsya Yoga; Widhiastuti, Ratieh; Amaliyah, Dhifah
Business and Accounting Education Journal Vol. 5 No. 1 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i1.4375

Abstract

In the current development of the digital world, a relatively new online marketing dimension has arisen called Livestreaming, although it is still quite new, as a marketing channel, livestreaming itself turns out to generate a lot of business opportunities in the world of e-commerce and social commerce. The existence of live streaming is also suspected to have a close relationship with the behavior patterns of the current generation z who spend a lot of time both at leisure and when working using various electronic media. This article aims to empirically investigate the extent to which the dimensions of livestreaming influence the Z gene, affecting the cognitive and emotional reactions of its users and whether it will ultimately affect the consumption behavior of these online users and what effect it has on purchase intentions. The research method is to use an online questionnaire. And the tools we were used is warp PLS. The result are, livestreaming dimensions have positive effect on two kind of behavior that we research in this paper, such as information task fit and visual effect. although using livestreaming as a media to promoting goods in online marketplace in indonesia case still a new things and could bring some harmful inheritance effect. Keywords: livestreaming dimensions, gen z, electronic social commerce
MAKSIMALISASI BANK SAMPAH: WUJUD PENGENDALIAN LINGKUNGAN DARI PEREMPUAN PEDULI Widhiastuti, Ratieh; Baswara, Satsya Yoga
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.12151

Abstract

Permasalahan utama yang disepakati untuk segera diselesaikan dengan mitra adalah mengaktifkan dan mengembangkan rintisan bank-bank sampah yang pernah dibentuk di Kelurahan Gunungpati. Solusi yang ditawarkan untuk mengatasi permasalahan tersebut adalah dengan model pengelolaan bank sampah berbasis partisipasi masyarakat dan potensi lokal, melalui pelatihan dan pendampingan yang melibatkan langsung pengelola bank sampah. Kegiatan dibagi dalam dua kelompok besar yaitu (1) pelatihan tentang bank sampah sesuai Peraturan Menteri Lingkungan Hidup dan Kehutanan RI Nomor 14 tahun 2021 tentang Pengelolaan Sampah pada Bank Sampah. Sedangkan yang ke (2) yaitu pelatihan pengelolaan keuangan bank sampah. Kegiatan pengabdian dilakukan dalam bentuk pelatihan dan praktik menyusun pembukuan sederhana untuk bank sampah. Hasil pengabdian menunjukkan bahwa peserta merasa termotivasi kembali untuk menghidupkan bank-bank sampah yang telah lama matisuri. Dan peserta merasa menerima pengetahuan baru terkait bagaimana menyusun laporan keuangan dan pencatatan administrasi yang baik untuk bank sampah.
Co-Authors - FACHRURROZIE -, Kardiyem ACHMAD RIFAI Aeni, Ida Ahmad Nurkhin Ahmad Saiful Mukmin Ajie Pangestu Ali, Noor Faqih Udin Amaliyah, Dhifah Anna Kania Widiatami Annajwa, Hasya Apriliana, Shalum Rizki Ardyansyah, Faisal Arief Yulianto Atika Nurdiana Audita, Audy Aulia Istna Karimah Baswara, Satsya Yoga Dhifah Amaliyah Fadli Dwi Endah Kusumaningtias Eko Nurcahya Dewi Eva Nur Halimah Farika, Ummi Fathurrohman, Muhammad Dwilian Firna, Lyra Hana Netti Purasani Hanna Netti Purasani Hengky Pramusinto Ida Nur Aeni Ida Nur Aeni Ida Nur Aeni, Ida Nur Imas Nurani Islami Indah Setia Ningrum Indrawati Indrawati Indri Murniawaty, Indri Ita Nuryana Jati, Kuat Waluyo Julia Rossa, Fadilla Kanaka, Salsabila Kiswanto Kiswanto Kumalaningrum, Anisa Maghfiroh, Umi Minhatul Maula Moh Eko Saputro Mudrikah, Saringatun Narenda, Alfa Nariska, Setia Niam, Sufa’ah Hurumun Nina Farliana Ni’am, Sufa’Ah Hurumun Nurdian Susilowati Oriesta Dhea Budi Utamy Pamilih, Isnaeni Puji Harto Purasani, Hana Netti Putri Della Ramadhani5 Retnoningrum Hidayah Riahmatika, Ishma Ridho, Muhammad Miftahur Rusdiana Rusdiana Saefullah, Muhamad Rekhan Salis, Abdul Rozaq Sandy Arief Satsya Yoga Baswara Selvia Rahayu Selvia Rahayu Sri Utami Susmy Lianingsih Tandiyo Rahayu Widiatami, Anna Widiyastuti, Maulina Wijang Sakitri Wisudani Rahmaningtyas