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All Journal Jurnal Ekonomi Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI Journal of Sustainable Tourism and Entrepreneurship Jurnal Ekonomi Jurnal Bisnis dan Kewirausahaan Empowerment Society Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Literasi Akuntansi Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Masyarakat Bhinneka The Academy Of Management and Business (TAMB) Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) SURAKARTA ABDIMAS JOURNAL Jurnal Akuntansi Inovatif KIC SENMEA "Indonesian Journal of Devotion and Empowerment (IJDE) " Proceeding International Annual Conference Economics, Management, Business, and Accounting
Indrian Supheni
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pengunaan Aplikasi Akuntansi Si-Apik, Ukuran Usaha dan Pendidikan terhadap Peningkatan Kinerja Keuangan UMKM Kabupaten Nganjuk Indah Cahyaning Atie; Muhammad Ali Lutfi; Indrian Supheni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.160

Abstract

This activity is a research activity that aims to optimize the recording of financial transactions using the SI-APIK application belonging to Bank Indonesia. This research was conducted at SMEs in Nganjuk Regency. which aims to assist MSME Financial Performance in recording daily financial transactions and preparing financial reports that are accurate and in accordance with Small, Micro and Small Financial Accounting Standards as well as the influence of the size of the business and the education level of the business owner.
Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter? Supheni, Indrian; Suyanto, Suyanto; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23018

Abstract

Research aims: This study aims to analyze the effect of board characteristics, ownership structures, and investors on disruptive innovation disclosure in the annual reports of companies in Indonesia.Design/Methodology/Approach: This study used 237 cross-section data from 237 companies in the manufacturing sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.Research findings: The regression test results revealed that foreign ownership affected the disclosure of disruptive innovation in manufacturing companies. Other variables, such as characteristics of the board of commissioners, members and investors, did not affect the disclosure of disruptive innovation in manufacturing companies.Theoretical contribution/Originality: Disclosure of disruptive innovation is rarely done, but this study looks at disclosure from the stakeholder theory perspective in manufacturing companies.Research limitation/Implication: This study was only limited to manufacturing companies. Meanwhile, other companies are expected to be studied in further research. In addition, more observation data can be added to strengthen the research results.
PENERAPAN SISTEM KEUANGAN DESA (SISKUEDES) DALAM MENINGKATKAN PENATAUSAHAAN DESA SUKOHARJO KECATAMAN WILANGAN KABUPATEN NGANJUK Yuandika, Nuke; Supheni, Indrian; Budiono, Budiono; Suwandi, Suwandi
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study is (1) to find out the application of the village financial system (SISKEUDES) in sukoharjo village, wilangan district, nganjuk district. (2) to find out the implementation of the village financial system (SISKUEDES) in improving administration in sukoharjo village, wilangan ngnajuk district. This type of research is a qualitative approach with descriptive methods. The data used are primary in the form of observations, interviews, and secondary data. The information obtained was the village secretary and village treasurer. The results showed that Sukoharjo Village, Wilangan District, Nganjuk District had implemented a village financial system or SISKUEDES in improving administration in Sukoharjo Village, Wilangan District, Nganjuk District, covering the stages of planning, administration, reporting, and accountability by Permendagri No. 113 of 2014.
Pengaruh Kompensasi, Motivasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Pada Wilwatikta Santosa Karanganyar Rohwiyati, Rohwiyati; Supheni, Indrian
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2018

Abstract

The purpose of this study was to determine the effect of compensation, motivation and work environment on employee job satisfaction at Wilwatikta Santosa Karanganyar either partially or simultaneously. This research is a quantitative case study. Secondary data is obtained from records or documents. The sample in this study was 39 respondents. The technique used is the census technique while the analysis technique used is multiple linear regression analysis, f test, t test, and coefficient of determination test. The results of this study indicate that partially compensation, motivation and work environment have a significant effect on job satisfaction. These three variables have a significant effect on job satisfaction simultaneously.
Pemasaran Berbasis Komunitas dan Kemitraan Pada Kaliboto Green Institute Juni Trisnowati; sulistyo; Rohwiyati; Dewi Pujiani; Indrian Supheni
Surakarta Abdimas Journal Vol. 3 No. 2 (2024): Surakarta Abdimas Journal
Publisher : Fakultas Ekonomi Universitas Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52429/saj.v3i2.287

Abstract

Abstract This study aims to identify and analyze community-based marketing strategies and partnerships undertaken by Kaliboto Green Institute, an institution engaged in goat farming, fish farming, and fermented animal feed processing in Central Java. Using a qualitative approach through case studies, this research explores the role of local communities and strategic partnerships in expanding markets and increasing product sales. Data were obtained through in-depth interviews, direct observation, and document analysis. The results show that community-based marketing is effective in strengthening local community involvement and increasing product acceptance in the market. Partnerships with cooperatives and educational institutions also contributed significantly in supporting product marketing and distribution. However, some challenges such as coordination among partners and limited resources need to be addressed to improve the success of the program. This study provides practical guidance for small and medium-sized enterprises to leverage the power of community and partnerships in marketing strategies. In addition, the findings also have implications for the development of sustainable marketing policies in the livestock and fisheries sectors. Keywords: Community-Based Marketing, Partnership, Livestock
The Role of Inflation, SBI Interest Rates, and The Dollar Exchange Rate In Influencing The Composite Stock Price Index (IHSG) Study In 2020-2023 Ofika, Tentria Oking; Supheni, Indrian; Rahayu, Dwi Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dfkxb125

Abstract

Research Objectives : This study aims to analyze the simultaneous and partial influence of macroeconomic indicators—namely inflation, SBI (Bank Indonesia Certificate) interest rates, and the USD/IDR exchange rate—on the Jakarta Composite Index (JCI) during the 2020–2023 period. Method : This quantitative study employs secondary monthly time series data (n = 43) from January 2020 to July 2023. Data were sourced from official databases (BI, BPS, IDX) and analyzed using multiple linear regression. Classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity were performed to validate the model. Research Findings : The results indicate that inflation has a significant positive effect on the JCI, while the SBI interest rate and USD exchange rate have a significant negative effect. Simultaneously, the three variables significantly influence the JCI, explaining 49.7% of its variation. Theoretical Contribution / Originality : The study contributes to signaling theory by confirming that macroeconomic indicators serve as important signals to investors in stock market decision-making. It also enriches empirical literature with mixed findings on inflation’s role in equity markets. Practitioner / Policy Implications : Findings suggest that policymakers and investors should closely monitor inflation trends and interest rate movements to anticipate capital market dynamics. BI rate policy shifts and exchange rate volatility directly impact investment behavior in Indonesia. Research limitations : The study is limited by the use of monthly secondary data and a short observation period during extraordinary events (COVID-19, geopolitical tensions), which may influence generalizability.  
Pengaruh Harga, Kualitas Produk, Promosi Terhadap Keputusan Wali Murid Menyekolahkan Anaknya Di Kb-Tk Rainbow Nganjuk Arintowati, Dyan; Ariani, Thereza Putri; Supheni, Indrian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2753

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga, kualitas produk, dan promosi terhadap keputusan wali murid dalam menyekolahkan anaknya di KB-TK Rainbow Nganjuk. Jenis penelitian yang digunakan adalah kuantitatif asosiatif dengan pendekatan survei. Sampel dalam penelitian ini berjumlah 108 responden yang diambil menggunakan metode simple random sampling. Teknik analisis data menggunakan regresi linier berganda dengan bantuan software SPSS 23 versi 23. Hasil penelitian menunjukkan bahwa secara parsial, variabel harga memiliki nilai signifikansi sebesar 0,539 > 0,05 sehingga tidak berpengaruh signifikan terhadap keputusan pembelian (Ha ditolak). Variabel kualitas produk memiliki nilai signifikansi sebesar 0,124 > 0,05 yang berarti tidak berpengaruh signifikan terhadap keputusan pembelian (Ha ditolak). Sementara itu, variabel promosi memiliki nilai signifikansi sebesar 0,000 < 0,05 yang berarti berpengaruh signifikan terhadap keputusan pembelian (Ha diterima). Secara simultan, hasil uji F memperoleh nilai signifikansi sebesar 0,000 < 0,05 dan nilai F hitung sebesar 18,156, yang menunjukkan bahwa variabel harga, kualitas produk, dan promosi secara bersama-sama berpengaruh signifikan terhadap keputusan wali murid dalam menyekolahkan anaknya (Ha diterima). Nilai koefisien determinasi (Adjusted R Square) sebesar 0,325 mengindikasikan bahwa sebesar 32,5% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel bebas, sedangkan sisanya sebesar 67,5% dipengaruhi oleh faktor lain di luar model penelitian ini.
KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI Setiawan, Antonius Singgih; Supheni, Indrian; Panjaitan, Delfi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1672

Abstract

Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0. Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture. Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.
Sinergi Perguruan Tinggi Dan Forum Kabupaten Sehat Dalam Pengembangan Pariwisata Sehat di Kabupaten Nganjuk Shohiburrida, Muhammad; Supheni, Indrian; Pratiwi, Hermin Diyan
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.641

Abstract

Kabupaten Nganjuk memiliki potensi pariwisata alam, budaya, dan buatan, antara lain Air Terjun Sedudo, Taman Rekreasi Anjuk Ladang (TRAL), Roro Kuning, Goa Margo Tresno, dan Kolam Renang Sri Tanjung. Namun, pengelolaan pariwisata masih menghadapi tantangan sanitasi, keterbatasan fasilitas inklusif, rendahnya penerapan kawasan tanpa rokok (KTR), serta belum meluasnya akses restoran yang memiliki SLHS. Forum Kabupaten Sehat (FKS) berperan strategis dalam mengintegrasikan konsep pariwisata sehat dan inklusif dengan penguatan kelembagaan hingga ke forum kecamatan sehat dan Pokja Desa Sehat. Metode pengabdian dilakukan melalui Participatory Rural Appraisal (PRA) dengan tahapan pemetaan potensi masalah, sosialisasi konsep pariwisata sehat, pendampingan kelembagaan, advokasi kebijakan, hingga monitoring dan evaluasi. Hasil kegiatan menunjukkan FKS berkontribusi dalam peningkatan sanitasi, penerapan SLHS (Sertifikat Laik Higiene Sanitasi), penguatan kelembagaan multi-level, serta pemetaan fasilitas kesehatan terdekat dengan destinasi wisata. Keberhasilan pengembangan pariwisata sehat di Nganjuk ditopang oleh kolaborasi lintas sektor, penerapan SLHS, dan pemetaan puskesmas terdekat. Rekomendasi diarahkan pada penguatan regulasi daerah, dan perluasan penerapan SLHS.
Pengaruh Gaya Hidup, Persepsi Harga, dan Promosi terhadap Minat Beli Produk Kosmetik Emina di Kabupaten Nganjuk Nurul Ririn Komariyah; Dyah Suswanti Respatiningtias; Indrian Supheni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5147

Abstract

This study aims to analyze the effect of lifestyle, price perception, and promotion on the purchase intention of Emina cosmetic products on the Shopee e-commerce platform among consumers in Sonobekel Village, Tanjunganom District, Nganjuk Regency. This research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to 96 respondents selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with the assistance of SPSS version 30. The results show that partially, lifestyle, price perception, and promotion each have a positive and significant effect on purchase intention. Simultaneously, these three variables also have a positive and significant effect on purchase intention. These findings highlight that marketing strategies combining target consumers’ lifestyle alignment, fair price perception, and effective promotions can enhance purchase intention for Emina cosmetic products on Shopee.
Co-Authors Agung Nur Probohudono Agung Nur Probohudono Ambarwati Ambarwati Ambarwati Ambarwati Annisa Marsela Annisa Marsela, Annisa Antonius Singgih Setiawan Aprilia Wulan Ariani, Thereza Putri ARINTOWATI, DYAN Asri Diah Susanti Bambang Suroso Bambang Suroso Budiono Budiono Budiono Budiono Dewi Pujiani Djoko Suhardjanto Dwi Crysnanda Oktafian Dwi Feby Sistyaningrum Dwi Puji Rahayu Dwi Puji Rahayu Dwi Puji Rahayu Rahayu Dwi Puji Rahayu, Dwi Puji Dyah Suswanti Respatiningtias Elvia Ivada Elvia Ivada Fitri Handayani Gibran Ramadhan Grevita Elma Novianti Ika Novaliana Ika Novaliana IKA NURIDA Indah Cahyaning Atie Juni Trisnowati Moh Ali Lutfi Muhammad Ali Lutfi Muhammad Bawono Nabila, Alfira Juhi Ningrum, Dwi Septia Nofa Melinda Indrianto Novianti, Grevita Elma Nuke Yuandika Nurul Ririn Komariyah Ofika, Tentria Oking Okrianesia, Marfadha Olpah, Hermiliani Panjaitan, Delfi prasetya tri mahendra Pratiwi, Hermin Diyan Priyo Budiarto Rahmawati Rahmawati, Rahmawati Ratnaningrum, Ratnaningrum Rifka Chintya Ade Gousmau Risma Nurhapsari Rohmatul Khusnan Rohwiyati Rohwiyati SHOHIBURRIDA, MUHAMMAD Sri Murni SRI MURNI Sri Wahyu Agustiningsih, Sri Wahyu Sulistya Sulistya Sulistya Sulistyo Susanti Eka Wahyuni Susanti, Asri Diah Suwandi Suwandi Suwandi Suwandi Suwandi Suyanto Suyanto Tri Mahendra, Prasetya Ulum, Irfannul Utami, Tiyas Puji Wina Aprilia Purnamasari Wiwin Wiwin Alief Bachtiar Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Vina Yuandika, Nuke