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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Restikom : Riset Teknik Informatika dan Komputer Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Abdi Putra Worksheet : Jurnal Akuntansi Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal REKOMEN (Riset Ekonomi Manajemen) Sciences du Nord Community Service
Meutia Riany
Universitas Nusa Putra
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Peningkatan Kesadaran Masyarakat akan Kebersihan melalui Program Jumat Bersih di Lingkungan Desa Cikahuripan Kecamatan Cikahuripan Kabupaten Sukabumi Meutia Riany; Dania Meida Rosyidah; Dea Arme Tiara Harahap; Vica Meinuri
Sciences du Nord Community Service Vol. 1 No. 02 (2024): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v1i2.48

Abstract

Program "Jumat Bersih" di Desa Cikahuripan telah diimplementasikan sebagai inisiatif untuk meningkatkan kesadaran dan partisipasi masyarakat terhadap kebersihan lingkungan. Dilaksanakan selama empat sesi, program ini berhasil menarik partisipasi yang meningkat dari warga desa, serta memicu perubahan perilaku dalam pengelolaan sampah yang efektif. Data yang dikumpulkan menunjukkan peningkatan signifikan dalam volume sampah yang terkumpul, menandakan perubahan positif dalam praktik kebersihan masyarakat. Meskipun menghadapi tantangan seperti keterbatasan alat kebersihan dan partisipasi yang belum merata, program ini membuka jalan bagi pengembangan lebih lanjut yang melibatkan pendidikan formal dan pembentukan tim kebersihan tetap. Hasil awal ini menunjukkan potensi program dalam mendorong perubahan kebiasaan masyarakat dan meningkatkan kualitas lingkungan hidup, yang dapat dijadikan dasar untuk replikasi program serupa di daerah lain.
Prosedur Penggunaan Sistem Brimen dalam Penginputan dan Pengarsipan Data Kredit Nasabah pada Bank Bri Unit Cisande Nadiatul Qoidah; Meutia Riany
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.632

Abstract

Penelitian ini mengenai prosedur penggunaan sistem brimen dalam penginputan dan pengarsipan data kredit nasabah pada bank bri unit Cisande dengan tujuan untuk mengetahui prosedur penginputan dan pengarsipan data kredit nasabah dengan menggunakan sistem Brimen. Jenis penelitian yang digunakan adalah kualitatif, teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian menunjukan bahwa pengarsipan Brimen terdapat tujuh tahapan dimulai dari pemilahan arsip brimen sampai dengan penataan boks dalam roll opack atau rak. Penginputan Brimen dapat dilakukan dengan dua cara yaitu input Brimen dari Microsoft Excel dan register Brimen (List Manual).
PENGARUH TEKANAN EKSTERNAL DAN AGRESIVITAS PAJAK TERHADAP KECURANGAN LAPORAN KEUANGAN Siti Devi Avianita; Meutia Riany
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8409

Abstract

 Financial statement fraud is a serious and frequent problem, especially in manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX). In such circumstances, increased external pressure and aggressive taxation practices can potentially lead to fraud in financial statements. This study aims to analyse the influence of external pressure and tax aggressiveness on the risk of financial statement fraud in manufacturing companies in the food & beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses a quantitative approach with a panel data regression method. The data used is secondary data obtained from annual reports and complete sustainability reports. Financial statement fraud is measured using the Beneish M-score, external pressure using leverage, and tax aggressiveness using the Effect Tax Rate (ETR). The research sample consisted of 24 companies using purposive sampling with a total of 120 samples used. The results of this study indicate that external pressure and tax aggressiveness do not have a significant effect on financial statement fraud.
ANALISIS AKUNTABILITAS PENYALURAN DANA PROGRAM INDONESIA PINTAR (PIP) DI KECAMATAN PABUARAN TAHUN 2025 Siti Salma Al Parsa; Meutia Riany
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8259

Abstract

Program Indonesia Pintar (PIP) merupakan salah satu bentuk belanja pemerintah di bidang pendidikan yang bertujuan untuk menjamin keberlanjutan pendidikan bagi peserta didik dari keluarga kurang mampu, sehingga penyaluran dananya harus memenuhi prinsip akuntabilitas, efisiensi, dan pemerataan sebagaimana dalam akuntansi sektor publik. Penelitian ini bertujuan untuk menganalisis penyaluran dana Program Indonesia Pintar (PIP) di Kecamatan Pabuaran tahun 2025 menggunakan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi pip.kemendikdasmen.go.id yang mencakup jumlah penerima dan besaran dana PIP pada jenjang SD, SMP, dan SMK. Teknik analisis yang digunakan adalah statistik deskriptif dan analisis rasio, yaitu dana rata-rata per siswa dan rasio distribusi dana. Hasil penelitian menunjukkan bahwa pada tahun 2025 terdapat 3.089 siswa penerima PIP di Kecamatan Pabuaran dengan total dana sebesar Rp1.453.050.000, di mana sebagian besar dana dialokasikan pada jenjang SD, namun dana rata-rata per siswa tertinggi terdapat pada jenjang SMK. Temuan ini menunjukkan bahwa meskipun alokasi dana telah disesuaikan dengan jumlah penerima, masih terdapat perbedaan tingkat manfaat antar jenjang pendidikan. Dari perspektif akuntansi sektor publik, penyaluran dana PIP di Kecamatan Pabuaran telah mengikuti struktur kebijakan bantuan pemerintah, namun masih perlu evaluasi dari sisi pemerataan dan efisiensi alokasi dana agar tujuan peningkatan akses pendidikan dapat tercapai secara lebih optimal.  
Pengaruh Tata Kelola Perusahaan dan Carbon Emission Disclosure terhadap Kualitas Pelaporan Keberlanjutan (Studi pada Perusahaan Sektor Maritim dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024) Zeynep Aslan; Meutia Riany
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9100

Abstract

This study aims to empirically examine and analyze the partial and simultaneous effects of corporate governance and carbon emission disclosure on the quality of sustainability reporting. This study uses a quantitative approach with a causal research design. The population in this study consists of maritime and logistics companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Based on the sample selection criteria, 17 companies were obtained as research samples with a total of 68 observations. Data analysis used panel data regression, where the most consistent and appropriate model used was the Common Effect Model (CEM). The results show that corporate governance partially has no significant effect on the quality of sustainability reporting. On the contrary, carbon emission disclosure is convincingly proven to have a positive and significant effect on improving the quality of sustainability reporting. Furthermore, simultaneous testing proves that the integration between corporate governance structure and transparency of carbon emission disclosure is simultaneously able to provide a significant effect on the quality of sustainability reporting. The synergy of these two elements creates a highly effective dual control ecosystem in validating the push of Legitimacy Theory , even though current internal oversight mechanisms tend to still be oriented toward administrative compliance and financial targets alone.
Is Awareness Enough to Change Consumer Behavior? The Moderating Role of Social Norms in Sustainable Behavior Abu Bakar Ashidiqy; Meutia Riany; Andri Ardhiyansyah
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 8 No. 2 (2025): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v8i2.2910

Abstract

Household waste management remains a significant environmental issue in Indonesia, particularly in urban regions such as West Java. There have been increased public campaign and environmental education efforts, but it does not always mean behavioral change in adopting sustainable consumption patterns. This study investigates the impact of environmental concern on environmentally responsible consumer behavior and the moderating role of social norms, and analyzes three antecedents of environmental concern: consumer education, influencer credibility, and product information clarity. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 230 West Java consumers at household level using online and offline questionnaires. The results indicate that environmental awareness plays a significant role in sustainable behavior, and social norms positively moderate this effect. In addition, consumer education, influencer credibility, and product information quality all play a significant role in the formation of environmental awareness. The findings endorse the relevance of the Theory of Planned Behavior (TPB) for understanding sustainable consumption and offer an integrative model consolidating the cognitive, communicative, and normative dimensions. This study presents pragmatic takeaways for campaign developers and policymakers both, pointing out that it's not only a matter of awareness but also shaping facilitative social environments to drive long-term behavior change.
Penguatan Kapasitas Kelompok Tani melalui Pembentukan Tim Pemasaran Komunitas berbasis Wilayah Andri Ardhiyansyah; M. Andri Juniansyah; Abu Bakar Ashidiqy; Meutia Riany; Dania Meida Rosyidah; Dea Arme Tiara Harahap
Jurnal Pengabdian West Science Vol 5 No 01 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v5i01.3191

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas kelompok tani melalui pembentukan Tim Pemasaran Komunitas berbasis wilayah. Metode yang digunakan adalah pendekatan partisipatif dan pemberdayaan komunitas dengan tahapan identifikasi kebutuhan, pelatihan, pendampingan, hingga implementasi awal strategi pemasaran. Kegiatan dilakukan di Kabupaten Cianjur. Hasil menunjukkan peningkatan signifikan dalam pemahaman petani terhadap strategi pemasaran, terbentuknya struktur tim yang fungsional, serta munculnya inisiatif pemasaran lokal seperti label produk dan penggunaan media sosial. Meskipun terdapat tantangan dalam adopsi teknologi dan kemitraan eksternal, kegiatan ini membuktikan bahwa pendekatan wilayah berbasis komunitas mampu memperkuat posisi petani dalam rantai nilai pertanian. Kegiatan ini diharapkan dapat direplikasi di wilayah lain sebagai model penguatan kelembagaan tani berbasis lokalitas.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA KEGIATAN BUDAYA KASEPUHAN CISITU LEBAK BANTEN Suprianto Suprianto; Meutia Riany
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3670

Abstract

Introduction: The study aims to examine the accountability and transparency of Village Fund management in supporting the Seren Taun cultural activity in Desa Kujangsari, Kecamatan Cibeber, Kabupaten Lebak. The research is based on concerns about limited cultural budgeting and weak public access to financial information.Methods: This research employs a qualitative descriptive approach, using interviews, observations, and financial document analysis to evaluate the stages of planning, implementation, administration, reporting, and accountability.Results: The findings show that most procedures align with regulatory requirements, although the planning stage does not meet the mandated timeline. Transparency is limited because the village publishes budget realization only through social media, without physical information boards. The allocation for Seren Taun is only 0.48 percent of the total village expenditure and is distributed as a cultural grant, with no detailed reporting from the traditional institution.Conclusion: Administrative compliance exists, but transparency and cultural fund reporting remain weak. The study recommends establishing reporting standards for cultural grants and increasing budget allocation for cultural preservation. Keywords: Accountability, Cultural Governance, Seren Taun, Transparency, Village Fund Management
Co-Authors Abu Bakar Ashidiqy adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Adiennurizal Putra Gunawan Albertus Aguspianu Gulo Alpiansyah Alpiansyah Alyanissa Putri Iskandar Amelia Desri Fitriani Andri Ardhiyansyah Anifa Liana Anti Ameliyani Armansyah Armansyah Arwani Noer Kasih Asqi Syakiran Chitra Nur Risyanti Dania Meida Rosyidah Dea Arme Tiara Harahap Deni Ramdan Septian Dewi Amalia Cipta Pratama Dimas Suherlan Dini Oktarina DH Elita Melani Endah Pertiwi Erlin Oktaviani falentino sembiring Farah Anisa Oktaviani Fikri Haimal Putra Firda Febriyani Fitri Mareta Gandhy Pratama Garnis Fadillah Rachma Gina Sahadatun Nisa Hanivah Aulia Heliani Henri Hermawan Ihsan Sanulqi Irwan Hermawan IVANA LUCIA KHARISMA Jelita Fortiana Khairul Mujahidi M Zulvan Dwiatmoko M. Andri Juniansyah M. Shaffan Awwalullah Marini Putri Rizaldi Mayang Selpiyana Moch Fajar Moh Azral Fathurrazaq Muhamad Hilman Fauzan M Muhamad Rifal Fadilah Muhammad Rasyid Khair Munawar Muhammad Zulvan Dwi Hatmoko Nadiatul Qoidah Nanda Rizal Nieka Julyana Nur Hidayah K Fadhilah Nurhidayah K Fadhilah Parassela Pangestu Primadiva Rafli Dwiansyah Rafly Fahrezi Rayhanna Adisthi Putri Rifki Maulana Yusup Rizqi Fauzia Maulidan Rojudin Rosi Roro Kirana Rudi Alamsyah Rully Daruly Ruri Mutiara Ayuni Saepul Iqbal Salma Nur Nabila Salwa Aulia Novitasari Satria Rizki Rohmat Seskia Pietyana Dewi Senewe Shakila Qataria Putri Ishak Shevira Azzahra Silvi Apriliyanti Sirrie Bariqoh Siti Devi Avianita Siti Nurahmawati Siti Nurhalimah Siti Sadarwarni Hia Siti Salma Al Parsa Siti Sarah Sobariah Lestari Sri Danti Maulida Sari Sumarni Sumarni Suprianto Suprianto Tina Agustina Ucu Tuti Alawiyah Ujang Badru Jaman Umar Aditiawarman Verdi Eza Irawan Vica Meinuri Wili Handayani Winda Nopiyanti Windi Putriani Yarman Hia Yoviar Pauzi Yulistia Maharani Sutisna Yuriska Yuriska Zeynep Aslan Zulvan Dwi Hatmoko