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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Ksatra: Jurnal Kajian Bahasa dan Sastra BAABU AL-ILMI: Ekonomi dan Perbankan Syariah HANA: Humanities and Academic Narratives in Education
Zathu Restie Utami
UIN Raden Intan Lampung
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Kemampuan Menulis Puisi Ditinjau dari Struktur Fisik dan Batin Puisi Zathu Restie Utami
Ksatra: Jurnal Kajian Bahasa dan Sastra Vol. 6 No. 1 (2024): Ksatra
Publisher : LPPM STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/ksatra.v6i1.1427

Abstract

This quantitative research aims to find out how the poetry writing abilities of class X students are in terms of the physical structure and inner structure of poetry. This research is quantitative research using data collection techniques in the form of performance tests (writing poetry), while the data analysis technique used is descriptive statistics. The research results showed that students' ability to write poetry from the perspective of the physical structure of poetry obtained an average score of 57 with a range of scores from 0 to 59; The inner perspective of poetry received an average score of 64 with a range of scores from 60 to 70. So, overall the ability to write poetry for class X students received an average score of 59 with a range of scores (0-59) in the poor category.
Pengaruh Green Banking Disclosure (Gri Standards), Islamic Social Reporting Disclosure, dan Mekanisme Corporate Governance Terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2020-2024 Seftiyana Putri; Syamsul Hilal; Zathu Restie Utami
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.11170

Abstract

This study examines the effect of Green Banking Disclosure (GRI Standards), Islamic Social Reporting Disclosure, and corporate governance mechanisms on the profitability of Islamic commercial banks in Indonesia for the period 2020–2024. The background of this study is based on the rapid growth of Islamic banking assets which has not been followed by evenly distributed profitability, as well as the importance of implementing sustainability practices, Islamic social reporting, and corporate governance in improving financial performance. This study aims to analyze the influence of these three variables both simultaneously and partially on the profitability of Islamic commercial banks. The research method uses a quantitative approach with a purposive sampling technique involving 8 Islamic commercial banks during the 2020–2024 period. The data used are secondary data obtained from annual reports, sustainability reports, and corporate governance reports, which are then analyzed using panel data regression with the Random Effect Model (REM). The results show that simultaneously, Green Banking Disclosure, Islamic Social Reporting Disclosure, and corporate governance mechanisms have a significant effect on profitability with an F value of 0.000068. Partially, Green Banking Disclosure (t=0.0050), Islamic Social Reporting Disclosure (t=0.0362), and corporate governance mechanisms (t=0.0016) have a positive and significant effect on profitability. The Adjusted R² value of 0.406 indicates that these three variables explain 40.6% of the variation in profitability. These findings indicate that the implementation of green banking, Islamic social reporting, and good corporate governance plays an important role in improving the profitability of Islamic commercial banks in Indonesia. 
TRANSFORMASI AKUNTANSI SEKTOR PUBLIK INDONESIA: BASIS AKRUAL, DIGITALISASI, DAN PELAPORAN KEBERLANJUTAN Agus Kurniawan; Zathu Restie Utami
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2911

Abstract

Public financial management reforms have transformed Indonesian public sector accounting from cash basis toward accrual basis while facing increasing demands for data-driven transparency and sustainability-related information. This article synthesizes current issues in public sector accounting by focusing on the interlinkages among accrual implementation quality, digital reporting, and sustainability reporting (including climate/SDGs disclosures). Using a structured literature review and policy document analysis (accounting standards, regulations, and audit summary reports) for 2015-2025, the synthesis indicates that: (1) accrual adoption is often strong in report preparation compliance but weaker in decision-usefulness and asset management; (2) improving audit opinions does not automatically translate into stronger performance accountability, calling for tighter integration of financial and performance reporting as well as audit follow-up; (3) digitalization through financial management information systems, open data, and standardized digital reporting (e.g., XBRL) can improve timeliness and comparability but raises data governance, data quality, and cybersecurity risks; and (4) emerging international public sector sustainability reporting standards provide an opportunity to broaden government reporting on climate risks and impacts. The article proposes an integrative framework and an implementation roadmap that balances standards, human-capital capability, data governance, and assurance. The main conclusion is that transformation should move from ‘mere compliance’ toward ‘decision-useful’ reporting that strengthens transparency and public accountability.
Narrative Literacy and Digital Storytelling in Indonesian Language Education: A Humanistic Framework for Values, Identity, and Critical Digital Literacies Zathu Restie Utami; Agus Kurniawan
HANA: Humanities and Academic Narratives in Education Vol. 1 No. 2 (2026): HANA: Humanities and Academic Narratives in Education
Publisher : Asosiasi Asesmen Pendidikan (AAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63203/hana.v1i2.510

Abstract

Humanities-centered education positions language learning as a space where identity, values, and meaning are negotiated through narrative. In Indonesia, persistent challenges in reading performance, alongside rapid digital transformation, create an urgent need for pedagogy that strengthens narrative literacy while cultivating critical digital literacies (OECD, 2023a; OECD, 2023b). This article develops a humanistic framework for integrating digital storytelling (DST) into Indonesian language education to support (a) narrative competence, (b) value formation and cultural identity, and (c) ethical, critical, and creative participation in digital culture (UNESCO, 2024; Katadata & Sibercakap Digital, 2023). Using a scoping review approach, literature from 2021–2025 on DST, multimodal composing, multiliteracies pedagogy, and narrative inquiry is synthesized (Jiang & Hafner, 2024; Veyis et al., 2025). The synthesis highlights mechanisms through which DST contributes to writing development and engagement (Ajabshir, 2024; Meletiadou, 2022), and it foregrounds GenAI-era risks and equity issues that demand critical ethical literacy (Kim et al., 2025; Rapanta et al., 2025). The paper proposes design principles, an instructional sequence, assessment indicators, and safeguards to guide Indonesian language teachers.
Co-Authors Kurniawan, Dwi Agus Seftiyana Putri Syamsul Hilal