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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 Pemasaran Digital dan Ulasan Pelanggan Online terhadap Keputusan Pembelian pada Pengguna Tokopedia di Kabupaten Nganjuk Rifka Chintya Ade Gousmau; Indrian Supheni; Prasetya Tri Mahendra
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.v4i2.5149

Abstract

This study aims to determine the influence of Digital Marketing and Online Customer Reviews on Purchase Decisions among Tokopedia users in Nganjuk Regency. The independent variables in this research are Digital Marketing (X₁) and Online Customer Reviews (X₂), while the dependent variable is Purchase Decision (Y). The method used is quantitative research with an associative approach. Data were collected through questionnaires distributed to 400 respondents who are Tokopedia users in Nganjuk Regency. The results show that partially, Digital Marketing (X₁) has a significant effect on Purchase Decisions with a significance value of 0.005, and Online Customer Reviews (X₂) also have a significant effect with a significance value of 0.000. Simultaneously, Digital Marketing and Online Customer Reviews have a significant effect on Purchase Decisions with a significance value of 0.000 and an F-count value of 69.653. Thus, an effective digital marketing strategy and positive customer reviews are important factors that sellers on Tokopedia should pay attention to in order to increase consumers' purchase decisions.
COMPREHENSIVE EARNINGS MODERATION’ ROLE IN SUSTAINABILITY PERFORMANCE AND EARNINGS MANAGEMENT: ASIAN CASE Murni, Sri; Supheni, Indrian
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

Abstrak – Peran Moderasi Laba Komprehensif pada Kinerja Keberlanjutan dan Manajemen Laba: Studi Kasus AsiaTujuan Utama – Penelitian ini menyelidiki peran moderasi profitabilitas laba komprehensif dalam pengaruh kinerja keberlanjutan terhadap manajemen laba.Metode – Penelitian ini menggunakan pendekatan moderated regression analysis. Sampel penelitian ini adalah perusahaan dari 11 negara di Asia periode 2021-2023.Temuan Utama – Penelitian ini menemukan bahwa kinerja keberlanjutan berpengaruh negatif terhadap manajemen laba. Selain itu, variabel profitabilitas comprehensive income memperkuat pengaruh kinerja keberlanjutan terhadap manajemen laba. Perusahaan dengan penerapan tata kelola yang baik dapat memaksimalkan capaian laba komprehensif dan meminimalisir manajemen laba.Implikasi Teori dan Kebijakan - Penelitian ini menegaskan validitas teori pemangku kepentingan dan legitimasi. Selain itu, penelitian ini merekomendasikan agar manajemen memperoleh pendanaan dari investor dan kreditor untuk membiayai pengeluaran untuk mengoptimalkan nilai ESG.Kebaruan Penelitian – Penelitian ini menggunakan pengukuran profitabilitas dengan comprehensive income, dan menguji peran moderasinya dalam pengaruh kinerja keberlanjutan terhadap manajemen laba pada perusahaan di Asia. Abstract - Comprehensive Earnings Moderation’ Role in Sustainability Performance and Earnings Management: Asian CaseMain Purpose - This study investigates the moderating role of comprehensive income profitability in the relationship between sustainability performance and earnings management.Method - This study employs a moderated regression analysis. The sample for this study comprises companies from 11 Asian countries for 2021–2023.Main Findings - This study found that sustainability performance has negative effect on earnings management. Furthermore, the variable of comprehensive income profitability reinforces the effect of sustainability performance on earnings management. Companies that implement good corporate governance can maximise their comprehensive profit and minimise profit management.Theory and Practical Implications - This study confirms the validity of stakeholder theory and legitimacy. Additionally, this study recommends that management to obtain funding from investors and creditors to optimize the ESG scores.Novelty - This study uses comprehensive income as a measure of profitability and examines its moderating role in the effect of sustainability performance on earnings management in Asian companies.
Pelatihan Program Akuntansi Pelaporan Keuangan Sebagai Implementasi Buku Ajar Pada UMKM Kabupaten Nganjuk Tri Mahendra, Prasetya; Ambarwati; Indrian Supheni; Ika Novaliana; Dwi Puji Rahayu; Muhammad Bawono
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v7i2.1194

Abstract

Dalam rangka mengembangkan hasil pendidikan yang dapat dimanfaatkan oleh masyarakat dalam bentuk buku ajar dan panduan dalam penyusunan laporan keuangan sederhana melalui program excels, kami dosen Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk malakukan pendampingan, pelatihan dan pembimbingan kepada UMKM (Usaha Mikro Kecil dan Menengah) dibawah instansi Dinas Koperasi dan Usaha Mikro Kabupaten Nganjuk. Sesuai dengan surat tugas resmi nomor 005/183/411.310/2024 dari DinKopUM Kabupaten Nganjuk dan dari kampus kami. Kegiatan ini berlangsung selama lebih kurang 3 (tiga) bulan mulai bulan Februari sampai dengan April 2024, dan akan berkelanjutan dilakukan apabila memang dirasa masih diperlukan. Dengan harapan dapat dilakukan juga pada instansi/lembaga lain dilain kesempatan secara berkelanjutan untuk tahun-tahun berikutnya. Kegiatan ini dilakukan untuk menunjang salah satu tridharma dosen pada STIE Nganjuk, sebagai bentuk sumbahsih/pengabdian kepada masyarakat secara langsung melalui transfer edukasi keilmuan dan membantu instansi/lembaga dalam pelaporan keuangan secara sederhana sesuai prinsip akuntansi dasar.
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Supheni, Indrian; Ivada, Elvia; Novianti, Grevita Elma; Wiwin, Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Abstract

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology:  Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.
PERAN CORPORATE SOCIAL RESPONSIBILITY BANK JATIM CABANG NGANJUK TERHADAP PEMBERDAYAAN MASYARAKAT DI KABUPATEN NGANJUK Supheni, Indrian; Ambarwati, Ambarwati; Rahayu, Dwi Puji
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.842 KB) | DOI: 10.32524/jkb.v19i1.151

Abstract

This study aims to examine whether there are economic, social, and environmental aspect effects of Bank Jatim's CSR program on community empowerment partially or simultaneously. The data were collected through interviews and questionnaires involving a population of 130 recipients of Bank Jatim CSR assistance. The probability sampling technique with the Slovin formula was used to obtain 98 samples of the study. Multiple linear regression with t-test (partial) and f-test (simultaneous) from SPSS 2.1 was an analytical instrument to analyze this study. The result of the t-test shows that the economic and social aspects have significant positive effects on community empowerment, while the environmental aspect did not have any significant effect on community empowerment. The result of the f-test reveals that social, economic, and environmental aspects have significant effects on community empowerment.
PEMASARAN BERBASIS KOMUNITAS DAN KEMITRAAN PADA KALIBOTO GREEN INSTITUTE Juni Trisnowati; Sulistya; Rohwiyati; Dewi Pujiani; Indrian Supheni
Surakarta Abdimas Journal Vol 3, No 2 (2024): Desember 2024
Publisher : Surakarta Abdimas Journal

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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.
Pengaruh Struktur Kepemilikan dan Keragaman Struktural Direksi Terhadap Inovasi pada Perusahaan Non Keuangan Tahun 2017-2021 Ulum, Irfannul; Murni, Sri; Supheni, Indrian
Jurnal Akuntansi Inovatif Vol 2 No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i2.44

Abstract

Latar Belakang: Inovasi adalah kunci keberhasilan perusahaan dalam menghadapi persaingan dinamis dan disrupsi. Namun, keputusan inovasi sering menimbulkan konflik kepentingan antara pemegang saham dan manajer akibat risiko dan imbal hasil yang terkait. Tujuan: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, frekuensi rapat dewan direksi, serta ukuran dewan direksi terhadap tingkat inovasi perusahaan. Metode Penelitian: Populasi dalam penelitian ini terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel ditentukan menggunakan metode purposive sampling, dengan total observasi mencakup 142 perusahaan. Analisis data dilakukan dengan menggunakan regresi data panel melalui perangkat lunak statistik Eviews versi 10. Hasil Penelitian: Hasil penelitian menunjukkan bahwa kepemilikan institusional dan ukuran dewan direksi memiliki pengaruh positif dan signifikan terhadap inovasi. Keaslian/Kebaruan Penelitian: Penelitian ini berkontribusi pada pengembangan teori keagenan.
Increasing Public Welfare Through Increasing Human Resources of Original Songket Weaving Craftsmanships in Nganjuk District Ambarwati; Supheni, Indrian; Arintowati, Dyan; Wulandari, Vina; Ningrum, Dwi Septia
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/vfn6nc40

Abstract

The background of this activity is the gap between active craftsmen and new craftsmen. This is a concern for weaving actors/craftsmen in Barong hamlet, Kedungrejo village, Tanjunganom District, Nganjuk regency. If no action is taken, the weaving culture will become extinct. On the one hand, weaving is a cultural heritage that must be maintained and preserved, but on the other hand, weaving is a promising source of income. Carrying out training activities to improve human resources for these weaving craftsmen means that two goals can be achieved at once, namely preserving ancestral culture and improving the welfare of weaving craftsmen which will have an impact on the community in general. The method chosen in implementing this activity was to provide basic weaving training for beginners, which continued with training so that it was hoped that they could become proficient. This activity was carried out in Barong hamlet, Kedungrejo village, Tanjunganom District, Nganjuk regency. The result of implementing this activity was the growth of new craftsmen who started from beginners/laymen about weaving and are now able to increase family income through weaving crafts.
PENGARUH PROFITABILITAS , LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS DI MASA PANDEMI COVID-19 PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Okrianesia, Marfadha; Supheni, Indrian; Suroso, Bambang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh profitabilitas, likuiditas dan pertumbuhan penjualan terhadap financial distress yang dilakukan oleh perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan food and beverages yang terdaftar di BEI tahun 2020-2021. Sampel ditentukan berdasarkan metode purposive sampling, sebanyak 75 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan Pertumbuhan penjualan berpengaruh terhadap financial distress. Jika terjadi peningkatan profitabilitas, maka resiko perusahaan mengalami kondisi financial distress akan semakin kecil. Semakin tinggi likuiditas, maka akan semakin memperkecil peluang perusahaan terindikasi kondisi financial distress. Semakin tinggi tingkat pertumbuhan penjualan suatu perusahaan maka perusahaan tersebut berhasil dalam menjalankan strateginya dalam hal pemasaran dan penjualan produk. Semakin besar risiko perusahaan makin besar kemungkinan perusahaan itu mengalami kondisi financial distress.
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Supheni, Indrian; Ivada, Elvia; Novianti, Grevita Elma; Wiwin, Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Abstract

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology:  Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.
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