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All Journal Students´ Journal of Accounting and Banking Jurnal Riset Mahasiswa Akuntansi (JRMA) Hasanuddin Economics and Business Review Journal on Education Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Indonesia Berdaya Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Yumary: Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Behavioral and Social Science PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS LEBAH Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Selly Puspita Sari
Program Studi Akuntansi Fakultas Sosial Dan Bisnis Universitas Aisyah Pringsewu
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Analysis of Factors Influencing the Application of Accounting Information Systems in UMKM, Dimsum, Seceng Pajaresuk, Pringsewu Sawitri, Riska Agi; Nurzanah, Eka; Sari, Selly Puspita; Dahrul, Annida; Harlianty, Rully Afrita; Mukhlis, Hamid; Imelda, Vivi
Nusantara Journal of Behavioral and Social Science Vol. 1 No. 4 (2022)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/202218

Abstract

This study aims to determine the factors that influence the application of accounting information systems in UMKM Dimsum Seceng Pajaresuk, Pringsewu. The research was conducted using qualitative methods, the researchers analyzed the data and information obtained from interviews and observations. The subject of this research is UMKM Dimsum Seceng Pajaresuk Pringsewu. The results showed that UMKM Dimsum Seceng Pajaresuk Pringsewu had not implemented an accounting information system due to factors namely limited capital, limited human resources, weak business networks and capabilities, limited business facilities, and infrastructure. This has caused UMKM Dimsum Seceng Pajaresuk to not be able to use the accounting information system.
Corporate Social Responsibility (CSR) in Indonesia: Bibliometric Analysis and Research Trends selly, Selly Puspita Sari; Mulyono, Andi; Fuadi, Fauzan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4564

Abstract

Scientific research on Corporate Social Responsibility (CSR) has increased rapidly over the last few decades. This study aims to comprehend CSR's current state and implementation in Indonesia. We conducted a bibliometric analysis of the CSR study from 2006 to 2024 to identify the publication trends in this field of study. Based on the keywords associated with CSR in the article title, this study analyzed 209 documents. The bibliometric analysis of this study is based on Scopus database information. Excel was employed for frequency analysis. This study analyzes the publication year, document type, source, title, field of study, authorship, and citation analysis to convey its findings.
Emas di Usia Senja: Cara Cerdas Kelola Dana Pensiun Sari, Selly Puspita; Intansari, Fixi; Larasati, Bayu Sekar; Marthalena, Yenny; Fadhilah, Husein
Lebah Vol. 18 No. 4 (2025): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v18i4.338

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang pengelolaan dana pensiun dalam membangun masa depan keuangan yang stabil dan sejahtera. Sosialisasi ini dilakukan pada tanggal 15 Februari 2025 bertempat di Aisyah Medical Center (AMC) Universitas Aisyah Pringsewu. Sasaran kegiatan pengabdian masyarakat ini adalah masyarakat, khusunya ibu-ibu yang ada di desa Tambak Rejo, Kec. Gading Rejo, Kab, Pringsewu yang tergabung dalam komunitas senam sehat di Universitas Aisyah Pringsewu. Rendahnya literasi keuangan di kalangan masyarakat menjelang usia pensiun menjadi salah satu faktor utama yang menyebabkan ketidaksiapan dalam menghadapi masa tua. Kegiatan edukasi ini dilaksanakan untuk meningkatkan pemahaman peserta mengenai pentingnya perencanaan dan pengelolaan dana pensiun secara cerdas dan berkelanjutan. Kegiatan ini melibatkan 32 peserta yang terdiri dari pegawai aktif dan pensiunan di lingkungan sekitar Universitas Aisyah Pringsewu. Hasil survei pre-test menunjukkan bahwa 72% peserta belum memiliki perencanaan dana pensiun yang memadai. Setelah kegiatan berlangsung, hasil post-test menunjukkan peningkatan pemahaman sebesar 45-52%% dibandingkan sebelumnya. Selain itu, peserta menunjukkan peningkatan kesadaran akan pentingnya memilih instrumen investasi jangka panjang serta menyusun anggaran harian pasca-pensiun. Kegiatan ini membuktikan bahwa pendekatan edukatif berbasis kebutuhan nyata masyarakat efektif dalam membentuk kesiapan finansial di usia senja
IMPLEMENTASI CAPITAL ADEQUACY RATIO DAN HUMAN RESOURCE SLACK DALAM MENGOPTIMALKAN PENERAPAN SUSTAINABLE FINANCE Selly, Selly Puspita Sari; Sunarmi; Mulyono, Andi
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8344

Abstract

Abstract The research objective of this study was used to empirically examine data related to the effect of Capital Adequacy Ratio (CAR) and Human Resource Slack (HRC) on the implementation of sustainable finance implemented from 10 sub-sector sample companies in Islamic banks listed on the IDX for the period 2017- 2020. The analysis used to measure the variables to be examined uses multiple linear regression analysis to test and determine the causal relationship between the independent variables on the implementation of sustainable finance. The results of the research itself show conditions where the Capital Adequacy Ratio has no effect on the implementation of sustainable finance. In addition, a positive effect of Human Resource Slack was also found on the implementation of sustainable finance Keywords capital adequacy ratio; human resource slack; implementation of sustainable finance.
PENGARUH SPIP DAN TRANSPARANSI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: APAKAH CHANGE MANAGEMENT DAN PERGANTIAN KEPEMIMPINAN MAMPU MEMODERASI? Puspita Sari, Selly; Fuadi, Fauzan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.581

Abstract

Local government performance accountability to stakeholders through performance accountability is still weak due to a lack of commitment and unsynchronised regulations. This study examined the effect of the Government's Internal Control System (SPIP) and transparency on local government performance accountability with change management and leadership turnover as moderators. This study used 65 respondents of Pringsewu Regency government employees who prepared the Government Agency Performance Accountability System (SAKIP). The analysis was conducted using a structural model using the SEM-PLS method. The results of this study indicate that SPIP has a positive effect on performance accountability, and change management has been proven to strengthen its influence on performance accountability. In addition, leadership change strengthens the influence of transparency on local government performance accountability. The results of this study provide important insights for local governments in improving government performance accountability.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
Corporate social responsibility in Islamic bank: review of one decade of research and future directions Fauzan Fuadi; Selly Puspita Sari; Sunarmi Sunarmi; Andi Mulyono; Syriac Nellikunnel Devasia
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25725

Abstract

Purpose - This study aims to systematically review the literature on corporate social responsibility in Islamic banks over the past decade, identifying key trends, determinants, impacts, and future research directions. Method - The systematic literature review methodology followed the PRISMA protocol to ensure a rigorous selection and evaluation process. The study analysed 25 papers from the Scopus database. Result - Findings suggest that CSR disclosure, governance structure, and regulatory support significantly influence the effectiveness of CSR in Islamic banks. While some studies show a positive relationship between CSR and financial performance, others show that the impact is context-dependent, varying across regulatory environments and socio-cultural dynamics. This study also highlights the methodological diversity in CSR research, with content analysis, regression analysis, and surveys being the most frequently used approaches. Implication - This study enhances academic and practical understanding of CSR in Islamic banking by analysing key internal and external determinants, synthesising CSR trends and challenges, and suggesting avenues for future research. Originality - This study integrates a holistic view of CSR trends and outlines a future research agenda. The findings provide valuable guidance for academics, practitioners, and policymakers on improving CSR implementation in Islamic banking.
Faktor-Faktor yang Berhubungan dengan Kejadian Abortus di Rumah Sakit Muhammadiyah Palembang: Penelitian Puspitasari, Selly; Murbiah, Murbiah; Yuniza, Yuniza
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.412

Abstract

Pregnancy is a process that begins with the meeting of sperm cells and ovum in the ovary, called conception, until it develops into a zygote, attaches to the uterine wall, forms a placenta, and grows into a fetus until it is finally born. The normal pregnancy period lasts for 280 days (40 weeks or 9 months 7 days), calculated from the first day of the last menstruation. Abortion is one of the reproductive health problems in women of childbearing age that can cause physical and psychological problems. Factors that cause abortion include maternal age, parity (pregnancy spacing), gestational age, history of previous abortions, occupation, and maternal education level. Objective: To determine the relationship between factors and the incidence of abortion at the Muhammadiyah Hospital in Palembang. Quantitative research with a cross-sectional design with a population of 111 people with a sample of 53 respondents using a questionnaire of 9 questions. Statistical tests using the Chi-Square test. The results of the study obtained a P-value of maternal age 0.003, parity 0.003, history of abortion 0.004, gestational age 0.004, employment 0.001, education level 0.002. The six factors above the p-value <0.05, meaning that there is a relationship between maternal age, parity, history of abortion, gestational age, employment, and education level with the incidence of abortion at the Muhammadiyah Hospital in Palembang.
Integrasi Flash Card Pada Literasi Tanaman Obat untuk Peningkatan Agrowisata Kesuma Bangsa Ardhy, Ferly; Sari, Selly Puspita; Dwiningrum, Riza; Saputri, Silvia Dwi; Hartono, Bayu
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5279

Abstract

Purpose: The Community Service activity aims to enhance the literacy of Family Medicinal Plants (TOGA) as well as strengthen the potential for sustainable business in the Herbal Agriculture Tourism of Kesuma Bangsa in Pujorahayu Village. The innovation implemented is the development of interactive flash card-based digital education media named Si Toga. This media is equipped with a QR code that connects directly to a mobile web, containing complete information about plant types, benefits, as well as features for online sales of TOGA products. Methodology/approach: The implementation method of activity consists of six stages, namely: (1) planning, (2) implementation, (3) application of technology and innovation, (4) concrete stages in addressing partner issues, (5) partner participation, and (6) program evaluation, (7) sustainability plan. Results/findings: The results of the activities show that the implementation of Si Toga has successfully increased the participants' understanding of TOGA literacy and digital access skills by 90%, which was previously only 50%. Additionally, the digital sales feature also supports the increase in direct transactions of herbal products through the mobile web platform. Conclutions: The integration of digital flash cards through Si Toga has proven effective in supporting education and the sustainable empowerment of TOGA businesses in the agrotourism area. Limitations: This activity is only carried out at the Herbal Plant Agro-tourism of Kesuma Bangsa, Pujorahayu Village. Contribution: This activity contributes to partners in implementing digital herbal plant family literacy innovations, which will ultimately enhance sustainable efforts.
Integrasi Flash Card Pada Literasi Tanaman Obat untuk Peningkatan Agrowisata Kesuma Bangsa Ardhy, Ferly; Sari, Selly Puspita; Dwiningrum, Riza; Saputri, Silvia Dwi; Hartono, Bayu
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5279

Abstract

Purpose: The Community Service activity aims to enhance the literacy of Family Medicinal Plants (TOGA) as well as strengthen the potential for sustainable business in the Herbal Agriculture Tourism of Kesuma Bangsa in Pujorahayu Village. The innovation implemented is the development of interactive flash card-based digital education media named Si Toga. This media is equipped with a QR code that connects directly to a mobile web, containing complete information about plant types, benefits, as well as features for online sales of TOGA products. Methodology/approach: The implementation method of activity consists of six stages, namely: (1) planning, (2) implementation, (3) application of technology and innovation, (4) concrete stages in addressing partner issues, (5) partner participation, and (6) program evaluation, (7) sustainability plan. Results/findings: The results of the activities show that the implementation of Si Toga has successfully increased the participants' understanding of TOGA literacy and digital access skills by 90%, which was previously only 50%. Additionally, the digital sales feature also supports the increase in direct transactions of herbal products through the mobile web platform. Conclutions: The integration of digital flash cards through Si Toga has proven effective in supporting education and the sustainable empowerment of TOGA businesses in the agrotourism area. Limitations: This activity is only carried out at the Herbal Plant Agro-tourism of Kesuma Bangsa, Pujorahayu Village. Contribution: This activity contributes to partners in implementing digital herbal plant family literacy innovations, which will ultimately enhance sustainable efforts.
Co-Authors Afrita Harlianty, Rully Alfina Alfina Alia Damaiyanti Andi Mulyono Annida Dahrul Bayu Sekar Larasati Cintya Sukma Widita Cintya Sukma Widita Dahrul, Annida Eka Nurzanah Fadhilah, Husein Ferly Ardhy Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Hamid Mukhlis Hartono, Bayu Imelda, Vivi Larasati, Bayu Sekar Lathifah, Afra MARTHALENA, YENNY Mukhlis Mukhlis Mulyono, Andi Murbiah, Murbiah Naufal Sinatria Nurzanah, Eka Pasangka, Praja Habib Pramesti Setianingrum Ratnasari Ratnasari Riska Agi Sawitri Riza Dwiningrum, Riza Rizki, Fahlul Rubihani, Dian Saputri, Silvia Dwi Sawitri, Riska Agi Sekar Larasati, Bayu Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Syriac Nellikunnel Devasia Ulfa Isni Kurnia Uswatun Mar’atu Soleha Vivi Imelda Wardjono Wardjono Yuniza, Yuniza