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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT UBMJ (UPY Business and Management Journal) The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Fitriya Andriyani
Politeknik Negeri Jember
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Social Responsibility in Family Business: A Scoping Literature Review Fitriya Andriyani; Sulis Rochayatun
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i2.4599

Abstract

The study of Corporate Social Responsibility (CSR) is a phenomenon that continues to grow in the business world, which was initially widely studied in large companies and then developed in the study of family companies. Therefore, the literature on the topic must provide an updated overview of CSR research. This literature aims to study the concept of corporate social responsibility in family firms. This literature review follows the guidelines of (Arksey & O'Malley, 2005), which have five steps: identifying the research questions; identifying relevant studies; selecting studies; charting data; reporting, summarising, and reporting the results. The study was derived from the electronic database of Emerald, Springer, and Taylor Francis. Results show that corporate social responsibility in family companies is sustainable and a form of building reputation, family identity, and a good image in the business environment. The implications of this study are expected to be a reference and guide for implementing CSR in the family business to benefit wider stakeholders.
Analisis Determinan Sustainability Koperasi Simpan Pinjam di Kabupaten Jember Fitriya Andriyani; Maritza Azhara; Berlina Yudha Pratiwi; Oryza Ardhiarisca
UPY Business and Management Journal (UMBJ) Vol. 5 No. 2 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i2.9341

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi terhadap sustainability koperasi. Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 66 responden yang ditentukan menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan teknik regresi linear berganda. Hasil: Hasil penelitian ini menunjukkan kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi berpengaruh positif signifikan terhadap sustainability koperasi Orisinalitas: Penelitian ini memiliki orisinalitas dengan menganalisis faktor-faktor penentu sustainability koperasi simpan pinjam di Kabupaten Jember berdasarkan integrasi indikator kesehatan koperasi, kepatuhan terhadap regulasi pemerintah, perilaku pekerja, dan pemanfaatan teknologi informasi dan komunikasi dalam konteks kelembagaan koperasi lokal
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Siska Aprilia Oktaviani; Fitriya Andriyani; Oryza Ardhiarisca; Prillinaya Yudhistira; Berlina Yudha Pratiwi; Dessy Putri Andini
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.
Design and Construction of an Accounting Information System at the Nutrition Care Center of Jember State Polytechnic Fitriya Andriyani; Lintang Anis Bena Kinanti; Eka Yuniar; Berlina Yudha Pratiwi; Dinu Saadilah
International Journal of Studies in Social Sciences and Humanities Vol. 3 No. 1 (2026): July
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v3i1.6698

Abstract

This research urgency of effective, efficient, and accountable financial management in the institution’s nutrition service unit. Currently, financial records are still managed manually and lack proper structure, leading to potential risks such as recording errors, difficulties in transaction tracking, and delays in financial report preparation. The main objective of this study is to design and develop an accounting information system using Microsoft Excel to facilitate transaction recording, account classification, and the automatic preparation of financial reports in an integrated manner. The system is expected to improve data accuracy, accelerate the reporting process, and enhance transparency and accountability in financial management at the Nutrition Care Center (NCC). The research applies the Research and Development (R&D) method with a system development model encompassing needs analysis, system design, implementation, verification, and maintenance. Data collection was conducted through observation, interviews with NCC managers, and documentation. The information system developed is easy to access, familiar to users, and has adequate features for building small to medium scale accounting systems. The output of this research is a prototype accounting information system ready for use by NCC, as well as a research report that can serve as the basis for developing advanced application-based systems. Furthermore, the results of this research are also expected to contribute to improving the financial governance of academic-based business units at vocational colleges.
Co-Authors Berlina Yudha Pratiwi Dessy Putri Andini Dinu Saadilah Eka Yuniar Lintang Anis Bena Kinanti Maritza Azhara Oryza Ardhiarisca Prillinaya Yudhistira Siska Aprilia Oktaviani Sulis Rochayatun