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All Journal VALENSI Jurnal Manajemen Magister Darmajaya Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Pengabdian Perikanan Indonesia Literacy: Jurnal Pendidikan Ekonomi EKONOMIKA45 Jurnal Ekonomika Dan Bisnis Journal of Scientific Research, Education, and Technology Jurnal Riset Akuntansi Soedirman (JUMPER) Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Dewi, Anita Kusuma
Politeknik Negeri Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENERAPAN TEKNOLOGI SEX REVERSAL IKAN NILA PADA KELOMPOK MINA HARAPAN JAYA LAMPUNG TENGAH: PENERAPAN TEKNOLOGI SEX REVERSAL IKAN NILA PADA KELOMPOK MINA HARAPAN JAYA LAMPUNG TENGAH Noor, Nuning Mahmudah; Dwi Puji Hartono; Nur Indariyanti; Nadisa Theresia Putri; Muliawati Handayani; Anita Kusuma Dewi; Epro Barades; Linuwih Aluh Pratitis; Nurul Fatimah
Jurnal Pengabdian Perikanan Indonesia Vol 5 No 3 (2025): Jurnal Pengabdian Perikanan Indonesia
Publisher : Program Studi Budidaya Perairan Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/y642qk28

Abstract

Sex reversal merupakan salah satu teknologi inovatif dalam budidaya ikan nila (Oreochromis niloticus) yang bertujuan meningkatkan efisiensi produksi melalui pembentukan populasi monoseks jantan. Penelitian ini dilaksanakan pada Kelompok Mina Harapan Jaya, Lampung Tengah, dengan tujuan mengaplikasikan teknologi sex reversal berbasis bahan alami sebagai alternatif yang ramah lingkungan. Metode penelitian mencakup survei pendahuluan, kegiatan penyuluhan dan pelatihan teknis, aplikasi hormon alami melalui teknik perendaman, serta evaluasi terhadap pertumbuhan, rasio kelamin, dan tingkat kelulusan ikan budidaya. Hasil penelitian menunjukkan bahwa aplikasi sex reversal berbahan alami mampu meningkatkan proporsi ikan jantan secara signifikan, mendukung pertumbuhan optimal, serta berkontribusi pada peningkatan pendapatan mitra. Temuan ini menegaskan bahwa penerapan teknologi sex reversal berbahan alami berpotensi menjadi strategi efektif untuk mendorong keberlanjutan usaha budidaya ikan nila di tingkat komunitas.
Synthesis and Characterization of Copoly(Anethole-Stearyl Acrylate) as Phenol Adsorbent Handayani, Desi Suci; Pramono, Edi; Dewi, Anita Kusuma
Jurnal Kimia Valensi Jurnal Kimia VALENSI, Volume 11, No. 2, November 2025
Publisher : Department of Chemistry, Faculty of Science and Technology Syarif Hidayatullah Jakarta State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jkv.v11i2.46484

Abstract

This study aims to synthesize copoly (Anethole-stearyl acrylate, SA) through cationic polymerization at room temperature (28–36°C) under a nitrogen atmosphere. The synthesis was carried out without a solvent using BF3O(C2H5)2 as the initiator. SA was added in varying weights of 2%, 4%, and 6% relative to anethole. The product obtained from the synthesis was then applied as a phenol adsorbent using the batch method at different contact times. FTIR (Fourier Transform Infrared) analysis showed that methoxy group (-OCH3) termination occurred at wavenumber 1147 cm-1, followed by the loss of vinyl group (C=C) at 1633–1654 cm-1. In addition, the loss of =C-H vinyl bending and stretching group absorption occurred at 964–998 cm-1 and 3025–3095 cm-1, respectively. Structural analysis using 1H-NMR showed the loss of the vinyl group proton signal at a chemical shift (δH) of 5.8–39 ppm. The addition of 2%, 4%, and 6% SA led to an increase in intrinsic viscosity of 26.891, 41.093, and 55.336, respectively. The morphology of copoly showed the presence of various cavities. The degradation temperature of the product increased with the addition of SA. During the application of copoly as a phenol adsorbent, the 6% (w/w) concentration had the largest adsorption capacity of 2.22 mg/g.
Sustainable Finance in Islamic Banking: A Systematic Review in the Context of Economic Instability Anita Kusuma Dewi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3489

Abstract

Global economic uncertainty in the last ten years due to changes in financial markets, geopolitical conflicts, and the COVID-19 pandemic has tested the resilience of the banking sector, including Islamic banking. This study aims to identify sustainable financial management strategies implemented by Islamic banks using a systematic literature review (SLR) based on the PRISMA approach. A total of 65 relevant scientific articles were analyzed using a thematic approach. The research results revealed three main strategic pillars, namely risk management based on maqashid sharia, ethical and inclusive asset portfolio diversification, and improving financial governance and transparency. Integration of sustainability principles within the sharia framework, including strengthening social fund instruments such as zakat, waqf, and qardhul hasan, as well as value-based digitalization have proven effective in strengthening the resilience and competitiveness of Islamic banks. In addition, adjustments to Environmental, Social, and Governance standards and the establishment of a strategic risk management unit are important elements in maintaining operational continuity amidst global instability. This study contributes theoretical and practical contributions to the development of Islamic finance literature and sustainable development, while also providing policy recommendations to regulators and industry players to realize adaptive and long-term-focused Islamic financial management practices.
Penguatan Dinamika Kelompok Tani Kopi Melalui Partisipasi Petani Dalam Inovasi Pembuatan Pupuk Kompos Limbah Kulit Kopi noer, irmayani; Nuryanti, Ni Siluh Putu; Putri, Dwi Desmiyeni; Kuriawan, Henry; Dewi, Anita Kusuma; Kusuma , Anita
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4511

Abstract

Kinerja agribisnis kopi harus dikuatkan, sehingga peluang bisnis yang semakin terbuka dapat dinikmati pula oleh petani secara berkeadilan. Peningkatkan kinerja agribisnis memerlukan dukungan SDM petani yang andal. Kegiatan pendampingan pada Kelompok Triguna 45 dilakukan melalui rangkaian kegiatan penyuluhan dan demonstrasi. Hasil kegiatan menunjukkan bahwa 93,3% petani paham tentang praktik perkebunan kopi secara berkelanjutan. Kedinamisan dalam kelompok juga menunjukkan peningkatan dilihat dari partisipasi petani anggota dalam kegiatan penyuluhan dan demonstrasi yang meningkat dari semula 65% meningkat menjadi 97 %. Edukasi yang diberikan kepada mitra memberikan dampak positif terhadap pengetahuan mitra tentang praktik pembuatan pupuk kompos berbahan limbah tanaman kopi serta bermanfaat meninkatkan keeratan hubungan dan keaktifan petani dalam pertemuan-peremuan kelompok.
Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan Terhadap Pendapatan Asli Daerah Provinsi Lampung Ramadan, Ivan Mahardika; Dewi, Anita Kusuma; Kurniawan, Henry
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/wvawva49

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan terhadap Pendapatan Asli Daerah Provinsi Lampung. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah Provinsi Lampung dengan cakupan seluruh kabupaten dan kota di Provinsi Lampung selama periode 2020–2023. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi linier berganda setelah model memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan secara simultan berpengaruh terhadap Pendapatan Asli Daerah Provinsi Lampung. Secara parsial, Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor berpengaruh signifikan terhadap Pendapatan Asli Daerah, sementara Pajak Air Permukaan juga menunjukkan pengaruh meskipun dengan kontribusi yang relatif lebih kecil. Temuan ini menegaskan pentingnya optimalisasi pengelolaan pajak daerah sebagai upaya memperkuat kapasitas fiskal dan kemandirian keuangan daerah. This study aims to analyze the effect of Motor Vehicle Tax, Motor Vehicle Title Transfer Fee, and Surface Water Tax on the Regional Original Revenue of Lampung Province. The research employs a quantitative approach with a causal associative design. Secondary data were obtained from the Regional Revenue Agency of Lampung Province, covering all regencies and cities in Lampung Province during the period 2020–2023. A saturated sampling technique was applied, in which all members of the population were included as research samples. Data analysis was conducted using multiple linear regression after the regression model satisfied the classical assumption tests. The study results indicate that Vehicle Tax, Vehicle Ownership Transfer Fee, and Surface Water Tax simultaneously have no significant effect on the Original Local Revenue of Lampung Province. Partially, Vehicle Tax and Vehicle Ownership Transfer Fee have a significant effect on the Original Local Revenue, while Surface Water Tax also shows an effect, albeit with a relatively smaller contribution. These findings emphasize the importance of optimizing local tax management as an effort to strengthen fiscal capacity and financial independence of the region. In practice, the regional government is advised to enhance supervision and services in the collection of Vehicle Tax and Vehicle Ownership Transfer Fee, as well as to utilize digital technology to increase public compliance, thereby maximizing the contribution of local taxes.
Pengaruh Faktor Environmental Disclosure,  Social Disclosure, Governance Disclosure dan Firm Size Terhadap Profitabilitas Trinurwati, Endah; Dewi , Anita Kusuma; Yuniarti, Evi
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/zpd5a469

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure, social disclosure, governance disclosure, dan firm size terhadap profitabilitas perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 25 perusahaan dengan total 100 observasi. Data penelitian dianalisis menggunakan regresi linier berganda setelah dilakukan penanganan outlier, yang menghasilkan 94 observasi akhir yang layak dianalisis. Sebelum pengujian hipotesis, data diuji melalui uji asumsi klasik untuk memastikan kelayakan model regresi. Hasil analisis menunjukkan bahwa secara parsial social disclosure berpengaruh negatif dan signifikan terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA). Sementara itu, environmental disclosure, governance disclosure, dan firm size tidak menunjukkan pengaruh signifikan terhadap profitabilitas perusahaan. Namun, hasil uji simultan menunjukkan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap profitabilitas perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa praktik pengungkapan keberlanjutan pada sektor consumer non-cyclicals belum sepenuhnya berorientasi pada peningkatan kinerja keuangan jangka pendek, khususnya pada aspek sosial yang cenderung menimbulkan beban biaya operasional. Penelitian ini memberikan implikasi bahwa perusahaan perlu mengintegrasikan praktik environmental, social, and governance secara lebih strategis agar tidak hanya memenuhi tuntutan transparansi dan kepatuhan regulasi, tetapi juga mampu mendukung efisiensi operasional dan penciptaan nilai ekonomi yang berkelanjutan. This study aims to analyze the impact of environmental disclosure, social disclosure, governance disclosure, and firm size on the profitability of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period of 2021–2024. The study uses a quantitative approach with secondary data obtained from annual financial statements and sustainability reports of the companies. The sampling technique is conducted using purposive sampling, resulting in 25 companies with a total of 100 observations. The research data is analyzed using multiple linear regression after outlier handling, which results in 94 valid observations for analysis. Before testing the hypotheses, the data is tested through classical assumption tests to ensure the suitability of the regression model. The analysis results show that, partially, social disclosure has a negative and significant impact on profitability, as measured by Return on Assets (ROA). Meanwhile, environmental disclosure, governance disclosure, and firm size do not show a significant impact on the company's profitability. However, the simultaneous test results indicate that all four variables together have a significant effect on the profitability of the consumer non-cyclical sector companies. These findings suggest that sustainability disclosure practices in the consumer non-cyclical sector are not yet fully oriented toward improving short-term financial performance, particularly in the social aspect, which tends to increase operational costs. This study implies that companies need to integrate environmental, social, and governance practices more strategically so that they not only meet transparency and regulatory compliance demands but also support operational efficiency and the creation of sustainable economic value.  
The Influence of Capital Structure, Profitability, and Company Growth on Company Value ludwiga, Sevira Adellia; Dewi, Anita Kusuma; Nurmala, Nurmala
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5282

Abstract

Purpose: The purpose of this study is to examine the effect of capital structure, profitability, and company growth on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2020–2024. Methodology/Approach: This study was conducted using a quantitative approach. The data was collected from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange. The analysis was carried out using Microsoft Excel and SPSS 27 software. The method used for testing was multiple linear regression analysis. Results/Findings: The results showed that capital structure and profitability had a significant positive effect on firm value, while company growth did not have a significant effect on firm value. Conclusions: It can be concluded that firm value in transportation and logistics companies is more influenced by how efficiently they manage capital and generate profits than by growth opportunities. Limitations: This study is limited to secondary data from financial statements and does not consider qualitative factors or macroeconomic variables that may influence firm value. Contribution: This research contributes to the field of financial management, especially in helping investors and company management understand which internal financial factors most influence firm value in the transportation and logistics sector in Indonesia.
The Influence of Green accounting, Sustainability Report Disclosure and Environmental Performance on Firm Value Azzahra, Amalia Cahya; Damayanti, Damayanti; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5386

Abstract

Purpose: This study aims to examine the effect of green accounting, sustainability report disclosure, and environmental performance on firm value of companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants during 2019-2023. Methodology/approach: a quantitative approach was employed using secondary data from annual reports, financial statements, and sustainability reports of the sample companies. Purposive sampling was applied, resulting in 30 companies that met the criteria. Data analysis was conducted through multiple linear regression with SPSS version 25. Results/findings: The results indicate that green accounting and environmental performance have a positive and significant effect on firm value, while sustainability report disclosure shows a negative significant effect. Simultaneously, the three independent variables significantly affect firm value with an adjusted R 2 of 18.8%, suggesting that other variables outside the model explain the remaining variation. Conclusions : The study concludes that environmentally based practices such as green accounting and strong environmental performance strengthen legitimacy and investor confidence. However, sustainability report disclosure has not yet been perceived as value-added information in the Indonesian context. Limitations: The study is limited by the possibility that the effects of sustainability practices may not be visible in the short term. Companies are advised to improve environmental standards and separate environmental costs from CSR to enhance transparency. Contribution: This research contributes to the accounting and sustainability literature by providing empirical evidence on the role of environmental practices in firm value. The findings are useful for companies, regulators, policymakers in strengthening sustainability practices and improving long-term corporate reputation.
Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial, dan Dewan Komisaris Independen Terhadap Penghindaran Pajak Heriyanto Saputra; Anita Kusuma Dewi; Eksa Ridwansyah
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April
Publisher : PT Syamilah Literasi Islami

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

Abstract

Tax avoidance is a way to reduce the tax burden that is justified by tax law. Tax avoidance can be measured using the Cash Effective Tax Rate (CETR). This study aims to determine the effect of accounting conservatism, managerial ownership, and independent board of commissioners on tax avoidance in property and real estate companies listed on the IDX for the period 2018-2021. Sample determination using purposive sampling method. The number of samples selected was 9 companies with a research period of 4 years so that a total of 36 data was obtained and after eliminating outlier data, there were 32 samples. The data used is quantitative data with data collection methods in the form of documentation methods. Data analysis using multiple linear regression analysis. The results of the study indicate that accounting conservatism and independent board of commissioners have no effect on tax avoidance, while managerial ownership affects tax avoidance.
THE IMPACT OF AGILE AND ADAPTIVE BANKING TECHNOLOGY TRENDS IN SUPPORTING DIGITAL TRANSFORMATION FOR FINANCIAL COMPANIES Anita Kusuma Dewi; Ahadi Rerung, Agus Sunaryo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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

Abstract

Digital transformation has become a necessity for financial companies to remain competitive in the modern era. Agile and adaptive banking technology trends play a crucial role in this process, enabling financial companies to respond to market changes more quickly and efficiently. Agile technologies, such as artificial intelligence, big data, and cloud computing, support process automation, reduce operational costs, and increase efficiency and speed of service. In addition, technological adaptation allows the development of more innovative products and services, in line with evolving customer needs. The application of advanced technologies also improves data and transaction security, reduces the risk of fraud, and ensures compliance with applicable regulations. The impact and implications of agile and adaptive banking technology trends in supporting digital transformation are broad and profound. Financial companies that successfully utilize these technologies will be able to increase efficiency, improve customer experience, reduce risk, and maintain their competitiveness in an increasingly digital and connected market. This study summarizes the positive impacts of implementing modern banking technologies in supporting digital transformation for financial companies, while also underlining the importance of innovation and adaptability in this dynamic industry.
Co-Authors Agus Sunaryo Ahadi Rerung, Agus Sunaryo Ahmad Solihin Ahmad Solihin Ahmad, Musafa Aini, Hasiatul Alicia Wido Belinda Allen A. CH. Manongko anggraini, Depita Annisa Putri Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Bekti Utomo Betti Widianingsih Dahlia Fatiyana Putri Damayanti Damayanti Damayanti Damayanti Desi Suci Handayani Destia Pentiana Dian Nirmala Dewi Dwi Desmiyeni Putri Dwi Puji Hartono Edi Pramono Eka Jatmiko Sulistio Wati Eko Hari Tiarto Epferiyansah, Adit Epro Barades Evi Yuniarti Fitri Mareta, Fitri Fitri Melawati Handayani, Refti Puput Hardini Ariningrum Henry Kurniawan Heriyanto Saputra Iralia, Athifah Milda issomatusaada issomatusaada Jerry Rommy Herter Wuisang Khoirunnisa, Rizka Kuriawan, Henry Kurnianti, Mega Ayu Kurniawan, Umarudin Kusuma , Anita Lihan Puspo R Linuwih Aluh Pratitis ludwiga, Sevira Adellia Maulidia Berlianti Maya Arieska Mega Ayu Kurnianti Mislan Sihite Muhammad Lubara Muliawati Handayani Nadisa Theresia Putri Ni Siluh Putu Nuryanti Noer, Irmayani Noerismayanti Noerismayanti Nuning Mahmudah Noor Nur Indariyanti Nur Ratnasari Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Fatimah Pangesti, Bella Pentiana, Destia Pramesti, Pamela Gita Raa’fiuddin Al Ichlas Ramadan, Ivan Mahardika Rerung, Ahadi Ridwansyah, Eksa Rizky Hermayanti Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sani, Cici Sabrina Kirani Sari, Dela Puspita Sekar Woro Wulandari Trinurwati, Endah Wulandari Yeny Rokhilawati Yossi Hendriati Yuniarti, Evi Yunior Pasagi Yunior Pasagi Yusri, Amrina Zeanette T Lisbet