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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jati: Jurnal Akuntansi Terapan Indonesia RJABM (Research Journal of Accounting and Business Management) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Reswara: Jurnal Pengabdian Kepada Masyarakat Nusantara Hasana Journal JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Keuangan Indonesia Akuntansiku Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Jurnal Analisis Bisnis Ekonomi
Retnosari Retnosari, Retnosari
Departemen Farmasi, FMIPA Universitas Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Increased E-commerce and Fintech Transactions During the Covid-19 Pandemic Nilasari, Ayunda Putri; Retnosari, Retnosari; Panggiarti, Endang Kartini; Astutik, Erni Puji
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.5963

Abstract

Activity restrictions to suppress the spread of the Covid-19 virus have made people take advantage of existing technology as well as the emergence of e-commerce and the ease of transactions creating business opportunities that greatly assist people in meeting their needs without having to leave the house and interact with many people. Researchers want to know the influence of the development of fintech, e-commerce, delivery services, lifestyle and banking security on meeting the online needs of the millennial community among students. The research method used is quantitative research with a sample of millennial society from Tidar University and Stekom University students. Various e-commerce applications, social media, fintech and online transportation are the most widely used by respondents 94.2% shoppe, 49.7% whatsapp and grab. Technological sophistication affects lifestyle in meeting needs during the pandemic because more than 75% answered agree and 45% strongly agreed. The lifestyle of today's society by utilizing technology becomes faster, more effective and efficient because more than 75% answered agree and 50% answered strongly agree. Respondents from Tidar University and Stekom University operate e-commerce applications that are available by taking advantage of the ease of transactions, 90% agree. The results of student responses to promos or free shipping coupons made them interested in making online purchases, 80% answered strongly agree. The results of the survey of student respondents regarding the security and ease of payment from banking services to conduct transactions either through e-banking or top up answered 75% agreed.
PENGARUH FINANCIAL LITERACY, PARENT INCOME, HEDONISME TERHADAP MANAJEMEN KEUANGAN MAHASISWA PADA MASA PANDEMI COVID-19 Mahmudah, Nurul; Retnosari, Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.853

Abstract

The COVID-19 pandemic triggered significant changes to the economic sector which affects the personal economy. This impact affects the behavior of financial management. One of the groups that affected are students who run into a shift in needs. The study aims to examine the effect of financial literacy, parent income, and hedonism on student financial management during the COVID-19 pandemic. The dependent variable in this study is financial management behavior, while the independent variables are financial literacy, parent income, and hedonism. The population and sample in this study were students of the S1 Accounting study program, Faculty of Economics, Tidar University class 2018. The research methodology used in this study was a quantitative approach, and data analysis used multiple linear regression through the SPSS program. The results showed that the financial literacy and hedonism variables had a positive and significant effect on student financial management behavior during the COVID-19 pandemic, while the variable that had no effect on student financial management behavior during the COVID-19 pandemic was parent income.
AKUNTANSI SEKTOR PUBLIK UNTUK MENCEGAH FRAUD PADA SEKTOR PUBLIK DI ERA DIGITAL Putri, Angel Novita; Retnosari, Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1401

Abstract

Government agencies are guided by the public sector accounting recording method which contains the accounts used in recording the operations of government agencies. High-level state entities and agencies, which include municipalities, agencies, major parties, and many other non-profit organizations, are covered by public sector accounting. Public sector accounting is closely related to the digital era because it will be used for the publication of financial reports. The purpose of this study is to see the impact of public sector accounting as a means of fraud prevention in the public sector in the digital era. This study used a qualitative approach using descriptive techniques to explain the results of the study. The results of the research produced are that public sector accounting has a close relationship with fraud prevention. in other words, through a positive attitude that is applied to the existence of digitalization, it will determine a device as a problem or responsibility that can be used as a form of increasing identity
LINKING SUSTAINABILITY PERFORMANCE TO STOCK RESILIENCE DURING AND AFTER COVID-19 CRISIS: EVIDENCE FROM SOUTHEAST ASIA Rahman, Khalilul; Retnosari, Retnosari; Komalasari, Sanda Patrisia; Wafiq, Muhammad
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as investors redirected their focus toward traditional financial fundamentals such as profitability and leverage. Conclusion: Sustainability performance acts as situational crisis insurance. Its risk-mitigation value is highly salient during systemic uncertainty but diminishes under stable market conditions. Novelty/Originality of this article: Unlike prior single-phase studies in developed economies, this research provides longitudinal evidence on the dynamic, state-dependent nature of sustainability performance across crisis and recovery phases within Southeast Asia’s early-stage ESG landscape.
Perancangan Aplikasi Laporan Keuangan Berbasis Web Untuk Pelaku UMKM Sarfiah, Sudati Nur; Nilasari, Ayunda Putri; Retnosari, Retnosari; Abidin, Rohmad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18034

Abstract

Penelitian ini bertujuan untuk merancang aplikasi penyusunan laporan keuangan berbasis web yang dapat diakses melalui smartphone dan komputer, sehingga memudahkan akses dan pengawasan terhadap keuangan UMKM. Penelitian ini menggunakan metode prototype, yang melalui empat (4) tahap yaitu 1. identifikasi kebutuhan dasar aplikasi, 2, perancangan dan membangun prototype aplikasi, 3. pengujian dan evaluasi prototype aplikasi dan 4. pengambilan kesimpulan, aplikasi penyusunan laporan keuangan berhasil dibuat dengan baik. Aplikasi memiliki desain menu sesuai kebutuhan UMKM yang mudah dipahami. Berdasarkan hasil uji coba dan evaluasi menunjukkan bahwa aplikasi penyusunan laporan keuangan telah berhasil mengolah data transaksi yang diinputkan dan menghasilkan laporan keuangan.
Co-Authors Arifah, Siti Astutik, Erni Puji Chaidir Iswanaji Emma Dwi Ratnasari Endang Kartini Panggiarti Erlangga, Dimas Bayu Hapsari, Martania Dwi Irmawati, Ayu Lucia Rita Indrawati Mukaromah, Fili Nilasari, Ayunda Putri Nurul Mahmudah, Nurul Putri Nilasari, Ayunda Putri, Angel Novita Rahman, Khalilul Rini Setianingsih Rizqa Ula Fahadha Rohmad Abidin, Rohmad Sanda Patrisia Komalasari Siti Rokhaniyah Sri Sarwanti Sudati Nur Sarfiah Taufik, Ikhwan Togar Laut, Lorentino Tyasningwuri, Elisabeth Meidiana Wafiq, Muhammad Yulida Army Nurcahya