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Optimalisasi Edukasi Pencegahan Stunting melalui Program Sosialisasi Partisipatif di Desa Kemuning, Kabupaten Tangerang Wahyudi, Tri; Ika Arinia Indriyany; Nana Nofianti; Hendrawan Syafrie; Diqbal Satyanegara; Titania Mukti; Nufus Kanani
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.124

Abstract

Stunting remains a significant public health issue in Indonesia, particularly in rural areas. Desa Kemuning is one of the regions with a high prevalence of stunting that requires special attention. This community service activity aims to optimize stunting prevention education through a participatory socialization program involving various stakeholders, including local communities, health cadres, and village officials. The methods used include community-based active participation and focused discussions to enhance understanding, engagement, and collective commitment to preventing stunting. This activity successfully reached 50 participants, consisting of pregnant women and children in Desa Kemuning. The materials presented covered the importance of balanced nutrition, parenting practices, and environmental sanitation to support optimal child growth. The program demonstrated that a participatory approach in socialization effectively improves community understanding and awareness of stunting prevention. By involving various parties, it is hoped that the sustainability of this effort will have a significant positive impact on reducing stunting rates in Desa Kemuning.
The Effect Of Environmental, Social, And Governance (ESG) Risks On Firm Value With Financial Performance As An Intervening Variable Wahyuni, Sri; Ismawati, Iis; Nofianti, Nana
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30251

Abstract

This research aims to determine the influence of Environmental, Social, and Governance (ESG) risk on firm value with financial performance as an intervening variable. The intervening variable used in this research is financial performance as measured by the Return on Assets (ROA) ratio. Independent variables in this research, ESG risk is measured by the ESG Risk Score. The dependent variable used in this research is value companies as measured by Tobin's Q. The population of this study is companies listed in the IDX ESG Leaders index. The sampling method used was purposive sampling, and 15 companies were selected that met the criteria as research samples. The analytical method used is SEM-PLS `with SmartPLS 3 software. The results of this study show that ESG risk has a positive effect on firm value. Research also shows that ESG risk has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. So that financial performance in this research can be used as an intervening variable.
Exploring The Evolution And Impact Of Intellectual Capital On Organizational Performance: A Systematic Review Wahyudi, Tri; Arisondha, Edy; Nofianti, Nana; Utami Widyaningsih, Ika
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.136

Abstract

This study systematically reviews the literature on intellectual capital (IC) and its impact on organizational performance, focusing on the interaction between human, structural, and relational capital. The purpose is to synthesize findings from recent studies and understand how these IC dimensions contribute to performance across different industries and regions. A comprehensive search was conducted in Scopus, resulting in 176 studies published between 2019 and 2024. The analysis reveals that human capital is critical for innovation and service quality in service sectors, structural capital enhances innovation in manufacturing, and relational capital drives market adaptation in emerging markets. The study also highlights the increasing role of digital transformation in reshaping IC management and its impact on performance. The findings underscore the need for a context-specific approach to managing IC, tailored to industry and regional characteristics. This review contributes to the understanding of IC’s role in organizational success and offers directions for future research, particularly regarding the integration of digital technologies and non-financial performance indicators.
THE INFLUENCE OF MANAGERIAL OWNERSHIP ON TAX AVOIDANCE Nofianti, Nana; Mulyasari, Windu; Anggit, Muhammad
Management Science Research Journal Vol. 1 No. 4 (2022): November 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i2.75

Abstract

This study aims to determine the effect of managerial ownership on tax avoidance with hedging decisions as an intervening variable. The independent variable in this study is managerial ownership which is measured by the total share ownership owned by the management divided by the total outstanding shares of the company. The dependent variable used in this study is tax avoidance as measured by the Cash Effective Tax Rate. The population of this study on manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is purposive sampling method with a total sample of 49 research data. The results of this study indicate that managerial ownership has no effect on tax avoidance.
Family Economic Transformation Strategy: Implementation of Financial Management in PKK Mothers of Bayah Sub-district Wahyudi, Tri; Zulfikar, Rudi; Oktavianus, Afirman; Desmawan, Deris; Nofianti, Nana; Dwi Astuti, Kurniasi; Yuvisa Ibrani, Ewing
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.296

Abstract

Family economic transformation in Bayah District, especially through the implementation of financial management by PKK mothers, is the focus of community service activities. Against the background of the need for financial literacy, especially among women, the main objective is to improve the understanding and skills of household financial management. The research methodology used a Participatory Action Approach involving 35 participants. Key outcomes significantly improved participants' financial literacy, from expenditure identification to financial priority evaluation. The implications of this service include the potential to improve family welfare and positive impacts on the community, especially through the active role of PKK mothers as agents of change in local economic development. Targeted financial management is key in improving financial literacy, contributing positively to economic growth in Bayah District. Although this dedication makes a significant contribution, it is recommended to involve more relevant parties, expand geographical coverage, and involve more societal elements to gain a more holistic understanding.
Modal Kultural dan Integritas Profesional: Praktik Etis Auditor Internal Nofianti, Nana; Falikhatun, Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.on process

Abstract

This research aims to understand more deeply how the values of local wisdom in Banten, Jawara, which are based on integrity, courage, and firmness, are internalized by auditors, strengthen the ethical foundation of the audit profession, and foster moral courage in carrying out supervisory duties. The study focused on the auditors of the Internal Supervisory Unit of Sultan Ageng Tirtayasa University, who, in the practice of public sector auditing, are often faced with dilemmatic situations and professional pressures that challenge the substance of their independence. Internal audits in the public sector, especially universities, face unique challenges that test substantive independence, thus making moral courage a determining factor in audit quality. Using a qualitative case study design, this study explores the life experiences of five internal auditors through in-depth interviews, observations, and document analysis. The findings reveal that the internalization of Jawara values functions as an ethical anchor that strengthens moral integrity, courage in facing pressure, and firmness in audit decision-making. However, this internalization also creates a complex dialectic between cultural loyalty and professional demands, especially when auditors face ethical dilemmas and hierarchical pressures. This research develops a conceptual model, "Internalizing Cultural Values in Audit Ethics," that emphasizes integrating spiritual, moral, and social dimensions into internal audit practices.