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All Journal Journal of Accounting Science Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Management Studies and Entrepreneurship Journal (MSEJ) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Yumary: Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Indonesia Auditing Research Journal Transparan Jurnal Pengabdian Kepada Masyarakat Kalam
Harfiahani Indah Rakhma Ningtyas
Institut Teknologi Dan Bisnis Yadika Pasuruan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Menemukenali Faktor-faktor Pengaruh Konservatisme Dwi Budi Srisulistiowati; Muhammad Rispan Affandi; Harfiahani Indah Rakhma Ningtyas; Wahyudin Hasan; Musran Munizu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7185

Abstract

Penelitian bertujuan menganalisis pengaruh Financial Distress dan Growth Opportunities terhadap Konservatisme Akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis SMART PLS. Data yang digunakan diperoleh dari perusahaan yang terdaftar di BEI selama periode 2017 - 2021. Hasil penelitian menunjukkan bahwa Growth Opportunities memiliki pengaruh terbesar terhadap Konservatisme Akuntansi, Financial Distress menunjukkan pengaruh yang lebih kecil terhadap Konservatisme Akuntansi. Penelitian ini memberikan bukti bahwa perusahaan dengan peluang pertumbuhan yang lebih besar cenderung memilih kebijakan akuntansi yang lebih konservatif. Kesimpulan menyatakan bahwa kebijakan Konservatisme Akuntansi dipengaruhi oleh faktor internal seperti : Growth Opportunities. Namun, penelitian ini juga memiliki keterbatasan dalam hal pengukuran Financial Distress dan tidak mempertimbangkan faktor eksternal seperti kondisi ekonomi makro.
Penerapan Aplikasi Pencatatan Keuangan Digital Bagi Ibu Rumah Tangga di Perumahan Mekarsari, Kota Depok: Literasi Keuangan Menggunakan Aplikasi Money Manager dan Excel Sederhana Jayanto, Imam; Lubis, Aminah; Hamzah , Ramadhani; Ningtyas, Harfiahani Indah Rakhma; Durya, Ngurah Pandji Mertha Agung
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 4 (2024): Perudungan dan Perilaku Menyimpang di Era Cyber Digital
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpk.v3i4.371

Abstract

The ability to manage household finances effectively is a crucial aspect in maintaining the stability and resilience of the family economy, especially amidst the dynamics of daily needs that continue to grow. However, the reality in the field shows that most housewives still face limitations in terms of financial literacy, especially in recording income and expenses systematically and structured. Based on these problems, this community service activity aims to improve the financial literacy of housewives in Mekarsari Housing, Depok City, through training in the use of digital financial recording applications. The methods used include face-to-face training sessions, direct application usage practice, and intensive assistance during the implementation process. The two main applications introduced in this training are Money Manager for mobile-based recording and Microsoft Excel as a simple but flexible recording tool. Evaluation was carried out through pre-tests and post-tests as well as observations of participant practice. The results showed a significant increase in understanding the basic concepts of financial literacy, technical skills in using the application, and awareness of the importance of daily financial recording. This program not only has a positive impact on the technical skills of participants but also encourages the creation of a culture of financial discipline and economic independence in the household environment. In the future, this training is expected to be replicated in other community environments as a strategic effort to empower the family economy based on digital technology.
PENGARUH INFLUENCER DAN FLASH SALE TERHADAP IMPULSE BUYING DENGAN MODERASI SELF CONTROL Mu'afa, nabila_adzroul; Ninik Churniawati; Harfiahani Indah Rakhma Ningtyas; Achmad Murtadho; Muhammad Bayhaqi
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 17 No. 2 (2025): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v17i2.128

Abstract

Maraknya kasus penipuan online di Indonesia tidak lantas menurunkan minat masyarakat untuk berbelanja di platform e-commerce. Meskipun risiko penipuan digital semakin meningkat, justru masih banyak konsumen yang melakukan pembelian impulsif atau impulse buying. Bahkan, riset menunjukkan bahwa mayoritas konsumen di Indonesia cenderung melakukan pembelian di luar daftar belanja mereka. Sehingga diperlukan kajian mendalam untuk memahami faktor pemicunya. Tingginya penggunaan media sosial, khususnya TikTok Shop di kabupaten Pasuruan menjadikan wilayah ini rentan terhadap promosi digital. Studi ini bertujuan untuk mengetahui dan menjelaskan pengaruh influencer dan flash sale terhadap impulse buying dengan self control sebagai variabel moderasi. Populasi dalam penelitian ini adalah pengguna TikTok Shop di Kabupaten Pasuruan dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa influencer dan flash sale berpengaruh positif dan signifikan terhadap impulse buying. Selain itu, self control terbukti memoderasi hubungan antara flash sale dengan impulse buying, namun tidak memoderasi hubungan antara influencer dengan impulse buying. Simpulan penelitian ini adalah strategi promosi digital melalui influencer dan flash sale mampu meningkatkan terjadinya impulse buying pada pengguna TikTok Shop di Kabupaten Pasuruan, namun tingkat self control individu tetap menjadi faktor penting dalam menekan dorongan belanja impulsif, khususnya pada promosi berbasis flash sale. Kata kunci: Influencer, Flash sale, Impulse buying, Self control.
Pengaruh Penerapan Enviromental Social dan Governance terhadap kinerja Keuangan Perusahaan Di Jawa Timur: ESG Fitri Nur Masyithoh; Harfiahani Indah Rakhma Ningtyas; Agus Andi Subroto; Elsa Assari; Iga Mawarni
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 17 No. 2 (2025): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v17i2.129

Abstract

Penelitian ini dilatar belakangi oleh adanya sejumlah perusahaan yang menghadapi tantangan dalam mengelola emisi karbon dan limbah secara efektif. Selain itu, terdapat isu terkait hak pekerja, praktik bisnis yang kurang mendukung kepentingan masyarakat sekitar, serta permasalahan transparansi dan potensi konflik kepentingan di jajaran dewan direksi. Penelitian ini bertujuan untuk mengevaluasi pengaruh penerapan prinsip Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan di Jawa Timur yang terdaftar dalam program PROPER. Penelitian menggunakan metode kuantitatif, dengan teknik purposive sampling yang fokus pada perusahaan subsektor Gula, Minyak goreng tektsil, MSG, Peralatan dan perlengkapan kebutuhan rumah tangga yang menerbitkan laporan tahunan selama periode tersebut. Hasil penelitian menunjukkan bahwa perusahaan yang konsisten menjalankan prinsip ESG memiliki peluang lebih besar untuk menarik dan mempertahankan tenaga kerja berkualitas, karena karyawan cenderung memilih perusahaan yang memiliki komitmen terhadap keberlanjutan Penelitian ini menyimpulkan bahwa penerapan ESG berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan, sehingga menjadi faktor penting yang mendukung teori stakeholder bahwa perhatian terhadap lingkungan, sosial, dan tata kelola dapat meningkatkan kinerja keuangan perusahaan. Kata Kunci: Environmental Social dan Governance (ESG), kinerja keuangan
Optimizing Batik MSMEs through the implementation of green economy and sustainable digitalization Ufi Rumefi; Harfiahani Indah Rakhma Ningtyas; Wildan Maualim
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 4 (2024): November 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i4.14086

Abstract

The Nona Alif Muclisin MSME in Pasuruan Regency faces challenges in the batik industry, particularly environmental pollution caused by synthetic dyes and limitations in global marketing. This community service program aims to address these challenges by applying green economy principles and digital marketing strategies. Through training sessions, the MSME was taught environmentally friendly waste management practices and the use of natural dyes to reduce pollution. Additionally, digital marketing training was provided to expand market reach and enhance the global visibility of batik products. The program also included tree planting initiatives as a source of natural dyes and an effort to mitigate environmental impacts. The results showed a significant reduction in environmental pollution through the adoption of natural dyes and improved waste management. The implementation of digital marketing strategies successfully expanded the MSME’s market and increased product sales. In conclusion, this program effectively addressed environmental and marketing challenges in batik MSMEs. However, continuous follow-up is needed to ensure the sustainability of positive outcomes and to support the future development of MSMEs.
Penguatan Optimalisasi BUMDes dengan Metode OVOP (One Village One Product) Sebagai Penggerak Pengembangan Perekonomian Desa Harfiahani Indah Rakhma Ningtyas
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 03 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.527 KB) | DOI: 10.59141/jist.v3i03.383

Abstract

Perkembangan desa di Indonesia mewajibkan desa untuk menjadi kreator dan inovator pengembangan desa itu sendiri, salah satunya bidang pembangunan ekonomi yang bertujuan untuk meningkatkan kesejahteraan masyarakat sekitar. Dalam penelitian ini membahas tentang optimalisasi usaha yang ada di BUMDes secara terintegrasi dengan memanfaatkan perkembangan teknologi yang dapat dilakukan secara efektif, efisien dan berkelanjutan. Objek penelitian di Provinsi Sumatera Barat dengan menggunakan metode "OPEN SID: (Ovop Concept Integrated). Penelitian ini menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang dikumpulkan dalam penelitian ini adalah dengan menggunakan data primer melalui observasi lapangan. Selain metode primer penelitian ini juga menggunakan metode sekunder, yaitu sumber data yang diperoleh tida secara tidak langsung melalui media perantara. Hasil penelitian mengungkapkan bahwa program OPEN SID merupakan salah satu solusi yang tepat sebagai optimalisasi BUMDes. Revitalisasi BUMDes dalam penerapan program OPEN SID diharapkankan mampu mengatasi berbagai masalah terutama kemiskinan masyarakat desa. Bertujuan adanya OPEN SID masyarakat akan memiliki saran berbasis digital sesuai dengan era ekonomi pada saat ini, sehingga dapat mengoptimalkan produk unggulannya. Selain itu, Program OPEN SIDdepan menjadi badan usaha yang bersifat swakelola yang mempu memberikan lapangan kerja baru.
Strengthening Sustainability Literacy Through an International Guest Lecture on Environmental, Social, and Governance (ESG) Harfiahani Indah Rakhma Ningtyas; Ufi Rumefi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 4 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i4.6508

Abstract

Purpose: This study aims to describe the implementation of an international guest lecture on Environmental, Social, and Governance (ESG) and examine its role in enhancing students’ understanding of sustainability issues in business and management education. Methodology: This study employed a descriptive, qualitative approach. This activity was conducted through an academic collaboration between the Yadika Institute of Technology and Business Pasuruan, Indonesia, and Management and Science University (MSU), Malaysia. The lecture was delivered by undergraduate students from the Faculty of Business Management and Accounting. Data were collected through observation, documentation of the activity, and student feedback, and were analyzed using descriptive analyses. Results: The findings indicate that the international guest lecture contributed to increasing students’ awareness and understanding of Environmental and Social Framework (ESF) concepts and sustainability practices. Students actively participated in the lecture and discussion sessions, demonstrating a strong interest in topics related to responsible business practices and global sustainability challenges.   Conclusions: This study concludes that international guest lectures can serve as an effective educational platform for introducing ESG awareness and strengthening sustainability education in higher education institutions.   Limitations: This study is limited to a single guest lecture activity involving students from one institution and relies primarily on descriptive analyses. As such, funding should be interpreted with caution and may not be generalizable to other institutional settings. Contributions: This study contributes to sustainability education by highlighting the role of international academic collaboration in enhancing ESG literacy among students in the business and management disciplines.
Artificial Intelligence in The Application of ESG to Improve Company Reputation: The Moderating Role of Financial Performance Harfiahani Indah Rakhma Ningtyas; Wildan Mualim; Anis Nusron
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2047

Abstract

General Background: The implementation of Environmental, Social, and Governance (ESG) practices has become a global focus as a strategic mechanism for enhancing corporate reputation and ensuring long-term sustainability. Specific Background: In the Indonesian context, existing studies mostly emphasise the relationship between ESG disclosure and financial performance, while empirical research that integrates artificial intelligence (AI) into ESG practices and analyses its impact on corporate reputation is still limited. Knowledge Gap: There is a lack of evidence regarding the impact of AI-supported ESG on corporate reputation, especially when financial performance is positioned as a moderating variable, and previous studies rarely use AI-specific ESG indicators or focus on reputation as the main outcome. Objective: This study aims to analyse the influence of AI-supported ESG on corporate reputation and evaluate the moderating role of financial performance. Method: This study uses a quantitative approach with secondary data from 425 Indonesian manufacturing companies in the basic and chemical, mixed goods, and consumer goods sectors, analysed using multiple linear regression and Moderated Regression Analysis (MRA). Results: Findings indicate that AI-supported ESG does not significantly influence corporate reputation independently; however, financial performance (ROA) significantly strengthens this relationship. Novelty: This study expands the ESG literature by integrating AI-based ESG measures and placing corporate reputation as the primary outcome variable with financial performance as a moderator. Implications: The results suggest that companies can enhance the reputational benefits of AI-based ESG initiatives when supported by strong financial performance, providing strategic insights for managers and policymakers in emerging markets.
The influence of environmental, social, and governance on financial performance with gender diversity as a moderating variable Harfiahani Indah Rakhma Ningtyas
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i3.540

Abstract

This study aims to analyze the moderating role of gender diversity in strengthening the relationship between ESG practices and financial performance in these companies in indonesia. Using panel data from 879 observations for the period 2019–2024. The results indicate that ESG has a positive and significant impact on ROA, while gender diversity also positively influences financial performance. Moreover, gender diversity significantly moderates the relationship between ESG and ROA, implying that higher female representation on boards strengthens the positive effect of ESG on corporate performance. These findings align with Stakeholder and Agency Theories, emphasizing importance of sustainable practices and inclusive governance in enhancing company profitability.
Co-Authors Achmad Murtadho Agus Andi Subroto Anis Nusron Durya, Ngurah Pandji Mertha Agung Dwi Budi Srisulistiowati Elsa Assari Fitri Nur Masyithoh Hamzah , Ramadhani Hasan, Wahyudin Helmi Ali Hidayani Syam Ifan, M. Ifan Safiudin Iga Mawarni Jayanto, Imam Khamdan Suriyok LUBIS, AMINAH M Rifqi Hariyadi Maulida Dwi Eriyanti Mu'afa, nabila_adzroul Muhammad Bayhaqi Muhammad Rispan Affandi Musran Munizu Ninik Churniawati Nurwijayanti Puspitarini, Erri Wahyu Roikhan Mochamad Aziz, Roikhan Mochamad Ufi Rumefi Ufi Rumefi Wildan Maualim wildan mualim Wildan Mualim Yusuf Ronny Edward