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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JSMA (Jurnal Sains Manajemen dan Akuntansi) El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL ABDIMAS PLJ Jurnal Digitalisasi Akuntansi Prosiding Amal Insani Foundation Inovasi Jurnal Pengabdian Masyarakat (IJPM) Aspiration of Health Journal
Djuarni, Wenny
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ROADMAP TATA KELOLA UMKM DAN PENCIPTAAN PRODUK UNGGULAN PADA UMKM DESA WARNASARI, KABUPATEN BANDUNG Wuryan, Sophiyanto; Nizarlie, Eriene Iranie; Djuarni, Wenny; Baskara, Ika; Sundoro, Aries
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1608

Abstract

The purpose of this community service activity is so that UMKM actors in warnasari village, bandung regency can improve their insight and performance through good governance and how to create superior products.roadmaps are important management tools to improve efficiency, identify opportunities, and direct innovation systematically. Before creating and developing products, business actors need to find out first what is needed, loke or sought by consumers. As an effort to strengthen UMKM efforts in empowering individuals, groups and communities to improve shared welfare. The methods used in this activity are through counseling, training, and mentoring through presentations of materials delivered by the PkM team. This activity is also expected to have a positive impact on UMKM actors and can contribute to economic development.
CREDIT RISK, LIQUIDITY, PROFITABILITY: A REVIEW OF INDONESIAN STATE-OWNED BANKS Djuarni, Wenny
Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Vol 5, No 2 (2025): SEPTEMBER
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/arps.v5i2.5736

Abstract

Tujuan penelitian ini adalah untuk mengkaji pengaruh risiko kredit dan tingkat likuiditas terhadap profitabilitas pada sektor perbankan BUMN di Indonesia. Risiko kredit diproksikan dengan Non-Performing Loan (NPL), likuiditas diproksikan dengan Loan to Deposit Ratio (LDR), sedangkan profitabilitas diukur dengan Return on Assets (ROA). Laporan keuangan tahunan perbankan BUMN yang terdaftar di Bursa Efek Indonesia pada periode penelitian menjadi sumber data dalam studi ini. 2019–2023. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap profitabilitas, sedangkan likuiditas berpengaruh positif namun tidak signifikan. Temuan ini menegaskan bahwa pengelolaan kredit bermasalah menjadi faktor kunci dalam menjaga kinerja keuangan perbankan BUMN, sementara tingkat likuiditas tidak selalu berdampak langsung terhadap profitabilitas. Penelitian ini memberikan implikasi penting bagi manajemen perbankan dalam merumuskan kebijakan pengelolaan risiko dan strategi peningkatan profitabilitas. The objective of this study is to examine the effect of credit risk and liquidity level on the profitability of state-owned banks in Indonesia. Credit risk is proxied by the Non-Performing Loan (NPL), liquidity is proxied by the Loan to Deposit Ratio (LDR), while profitability is measured by Return on Assets (ROA). The research data were obtained from the annual financial reports of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The analytical method employed is multiple linear regression with a quantitative approach. The findings reveal that credit risk has a significant negative effect on profitability, whereas liquidity has a positive but insignificant effect. These results emphasize that the management of non-performing loans is a crucial factor in maintaining the financial performance of state-owned banks, while liquidity levels do not necessarily have a direct impact on profitability. This study provides important implications for banking management in formulating risk management policies and strategies to enhance profitability
P PENGARUH JUMLAH SIMPANAN ANGGOTA DAN JUMLAH PINJAMAN ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM SMPN 5 CIKALONGKULON PERIODE TAHUN 2019-2023 Djuarni, Wenny
Jurnal Digitalisasi Akuntansi Vol 2 No 1 (2024): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Penelitian ini dilakukan pada Koperasi Simpan Pinjam SMPN 5 Cikalongkulon. Tujuan penelitian ini untuk mengetahui pengaruh jumlah simpanan anggota dan jumlah pinjaman anggota terhadap sisa hasil usaha (SHU) di Koperasi Simpan Pinjam SMPN 5 Cikalongkulon. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan tahunan Koperasi Simpan Pinjam SMPN 5 Cikalongkulon, sedangkan sampel yang diambil adalah laporan keuangan Koperasi Simpan Pinjam SMPN 5 Cikalongkulon dari tahun 2018-2022. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, uji korelasi dan determinasi. Berdasarkan pada analisis yang, diperoleh 1) Jumlah Simpanan Anggota tidak berpengaruh signifikan terhadap Sisa Hasil Usaha (SHU), ditunjukkan dengan hasil t-hitung 0,320 < t-tabel 2,920 dengan tingkat signifikan sebesar 0,779, 2) Jumlah Pinjaman Anggota berpengaruh signifikan terhadap Sisa Hasil Usaha (SHU), ditunjukkan dengan hasil nilai t-hitung 4,934 > t-tabel 2,920 dengan tingkat signifikan sebesar 0,039, dan 3) Jumlah Simpanan Anggota dan Jumlah Pinjaman Anggota secara simultan berpengaruh signifikan terhadap Sisa Hasil Usaha (SHU) dengan nilai F-hitung 30,845 > F-tabel 19,000 dengan tingkat signifikan sebesar 0,031.
P PENGARUH EFEKTIFITAS DAN EFISIENSI KERJA TERHADAP PRODUKTIFITAS KERJA KARYAWAN BAGIAN PRODUKSI Djuarni, Wenny
Jurnal Digitalisasi Akuntansi Vol 2 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Tujuan dari penelitian untuk mengetahui pengaruh efektifitas, dan efisiensi terhadap produktifitas kerjakaryawan bagian produksi PT. Prima Widodo Makmur. Metode menggunakan pendekatan kuantitatif denganmetode survey yang dilakukan pada karyawan bagian produksi PT. Prima Widodo Makmur. Sampelnya 30responden dengan Teknik sampling Probability Sampling dan pengambilan sampel melalui simple randomsampling. Teknik analisis data menggunakan nilai sig. 5%. Teknik analisis yang digunakan analisis deskriptifdan analisis asosiatif dengan metode analisis uji persyaratan analisis, uji regresi berganda, uji asumsi klasik, ujideterminasi, dan uji hipotesis dengan menggunakan aplikasi SPSS 29. Hasil dari penelitian ini menunjukkanbahwa efektifitas secara parsial berpengaruh positif dan signifikan terhadap produktifitas kerja karyawan dengannilai thitung 6,951. Efisiensi secara parsial berpengaruh positif dan signifikan terhadap produktifitas kerjakaryawan dengan nilai thitung 2,684. Efektifitas dan efisiensi secara simultan berpengaruh positif dan signifikan terhadap produktifitas kerja karyawan dengan nilai Fhitung 29,120. Efektifitas dan efisiensimemberikan kontribusi sebesar 68,3% terhadap produktifitas kerja sedangkan 31,7% dapat dijelaskan olehvariabel bebas lain yang tidak diikutsertakan dalam penelitian ini.
S Strategi Canvassing dan Pelayanan: Menjaga Pelanggan Tetap Setia" Djuarni, Wenny; Juniar, Sany Dewi
Jurnal Digitalisasi Akuntansi Vol 3 No 1 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Canvassing Dan Kualitas Pelayanan Terhadap Customer Retention (Studi Kasus Pada PT. Binavalasindo Dolarasia Sejahtera Utama Dolarasia Money Changer Cabang Cikarang). Metode penelitian bersifat kuantitatif, responden dalam penelitian ini sebnayak 35 responden yang merupakan konsumen PT. Binavalasindo Dolarasia Cabang Cikarang, data yang diperoleh berdasarkan jawaban dari responden pada kuesioner, dianalisis dengan teknik statistik analisis jalur model regresi diuji dengan asumsi klasik agar memenuhi syarat dan layak dipakai untuk memprediksi pengaruh variabel bebas terhadap variabel terikat. Hasil perhitungan regresi diuji dengan uji t dan koefisien determinasi, sementara hasil perhitungan mediasi diuji dengan analisis jalur dan sobel test dengan bantuan program SPSS for Windows version 25.0. Hasil penelitan adalah sebagai berikut : Canvassing berpengaruh signifikan terhadap Customer Retention, Kualitas Pelayanan berpengaruh signifikan terhadap Customer Retention. Canvassing dan Kualitas Pelayanan berpengaruh signifikan terhadap Customer Retention
THE INTERNATIONAL SMART WATER ACCOUNTING FOR SUSTAINABLE WATER SELF-SUFFICIENCY Sigit Adi Nugraha, Mohammad; Aditya Dwiwarman, Denny; Djuarni, Wenny; Mariyah Ulfah, Ira
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

Water scarcity and inefficient water governance remain critical challenges for agricultural communities worldwide. This study aims to develop and analyze an International Smart Water Accounting framework to support sustainable water self-sufficiency through academic collaboration and community empowerment. The approach integrates water accounting principles, digital monitoring systems, and participatory governance to improve transparency, accountability, and efficiency in water resource management. Using a qualitative-descriptive and case-based approach, this study highlights how smart water accounting can be implemented as a scalable and replicable model across different agricultural contexts. The findings indicate that international academic collaboration enhances knowledge transfer, strengthens local capacity, and supports sustainable water governance aligned with global sustainability agendas. This study contributes to the advancement of water accounting practices and provides practical implications for policymakers, higher education institutions, and community-based water management initiatives
THE BRIDGING DIGITAL ENTREPRENEURIAL CAPABILITY AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF DIGITAL ENTREPRENEURIAL PRODUCT DEVELOPMENT EVIDANCE FROM MSMES IN CIANJUR Mariyah Ulfah, Ira; Djuarni, Wenny; Aditya Dwiwarman, Denny; Sigit Adi Nugraha, Mohammad
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

Purpose This study aims to analyze the impact of digital entrepreneurial capability on MSME business performance, with digital entrepreneurial product development as a mediating variable. Methodology: A quantitative approach was employed using a sample of 200 MSMEs in Cianjur, Indonesia, selected via purposive sampling criteria. Data were analyzed using structural equation modeling (SEM) via AMOS 22. The measurement model evaluation confirmed high reliability and validity, with Composite Reliability (CR) values ranging from 0.88 to 0.91 and Average Variance Extracted (AVE) between 0.59 and 0.62. Findings: The structural model results show that digital entrepreneurial capability significantly influences digital product development (β=0.63, CR=6.82, p<0.001). Digital product development also has a positive effect on business performance (β=0.47, CR=5.14, p<0.001). Furthermore, digital entrepreneurial capability maintains a direct significant effect on performance (β=0.29, CR=3.26, p=0.001, β=0.29, CR=3.26, p=0.001). Crucially, mediation analysis via bootstrapping confirms that digital product development serves as a significant partial mediator (indirect effect=0.30, p<0). Implication: These findings underscore that for MSMEs, possessing digital skills is insufficient without the ability to transform them into tangible digital products like catalogs and AI-assisted content. This study provides a strategic framework for community service programs to prioritize applied digital product output to ensure MSME sustainability.
THE BUILDING AN ADAPTIVE CAPABILITY MODEL OF HUMAN RESOURCES IN THE DIGITAL TRANSFORMATION OF THE FOOD SUPPLY CHAIN: A PHENOMENOLOGICAL STUDY ON THE PARTNER ECOSYSTEM OF THE NATIONAL NUTRITION AGENCY Aditya Dwiwarman, Denny; Mariah Ulfah, Ira; Sigit Adi Nugraha, Mohammad; Djuarni, Wenny
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This research aims to develop the Generative Adaptive Micro-Foundations Model (GAMF) to explain the generative mechanism for the formation of human resource (HR) adaptive capabilities in the digital transformation of the food supply chain in the ecosystem of the National Nutrition Agency (BGN) Partners. The background of the research was driven by the mass poisoning incident of the Free Nutritious Meal Program in Cianjur Regency in 2025, which revealed the weak competence of human resources, the fragility of the cold chain system, and the reliance on manual monitoring. Previous studies tend to emphasize technological and organizational aspects at the macro level, while the HR adaptation process at the micro level is still a black box. This study uses a qualitative approach of Interpretative Phenomenological Analysis (IPA) by involving 15–20 key actors through in-depth interviews, participatory observation, and document analysis. The results of the analysis identified four main generative mechanisms, namely collective trauma sensemaking, cross-border communities of practice, iterative experimentation cycles, and reflective digital identity construction. These four mechanisms form the adaptive capabilities of HR that enable organizations to navigate the paradox between operational efficiency and food safety. Theoretically, this study advances the study of microfoundations of dynamic capabilities. Practically, the research findings provide the basis for the development of HR policies, adaptive KPI systems, and trauma-based training in the context of food digital transformation.
THE ADOPTION OF SAK EMKM IN THE PREPARATION OF FINANCIAL STATEMENTS OF MSMES: EVIDENCE FROM THE KIOS TAPE 13 COMMUNITY, INDONESIA Djuarni, Wenny; Aditya Dwiwarman, Denny; Mariah Ulfah, Ira; Sigit Adi Nugraha, Mohammad
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This study aims to examine the adoption of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the preparation of financial statements among MSMEs in the Kios Tape 13 community. MSMEs play a crucial role in Indonesia’s economy; however, many still face challenges in producing standardized and reliable financial reports. This research employs a qualitative descriptive approach using a case study method. Data were collected through interviews, direct observation, and documentation of financial records from selected MSME actors within the community. The findings reveal that the majority of MSMEs have not fully implemented SAK EMKM in their financial reporting practices. The main challenges identified include limited accounting knowledge, lack of awareness of accounting standards, absence of systematic bookkeeping practices, and constraints in human resources. Financial records are generally limited to simple cash inflow and outflow notes without proper classification of assets, liabilities, and equity. Nevertheless, MSME actors demonstrate a positive perception toward the potential benefits of SAK EMKM, particularly in improving financial transparency, supporting business decision-making, and facilitating access to external financing. This study proposes several strategic efforts to enhance SAK EMKM adoption, including targeted accounting training, simplified accounting guidelines, continuous mentoring, and collaboration with academic institutions and local stakeholders. The results are expected to contribute to the development of practical strategies for improving the quality of MSMEs’ financial reporting and to enrich the empirical literature on accounting standard adoption in developing economies.
Analisis Pengaruh Kualitas Produk Dan Promosi Terhadap Impulsif Buying Pada Produk Wardah (Studi Pada Mahasiswa Universitas Putra Indonesia Cianjur) Djuarni, Wenny; Ulfah, Ira Mariyah; Adilah, Dhiya Nada
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Purpose: This study aims to examine the effect of product quality and promotion on impulsive buying behavior of Wardah cosmetic products among students of Universitas Putra Indonesia Cianjur. The research addresses whether impulsive buying is driven more by perceived product quality or promotional strategies. Methodology/approach: A quantitative research design was employed using survey data collected through questionnaires distributed to 86 Wardah consumers selected using the Slovin formula with a 5% margin of error. Data were analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. Results/findings: The findings show that product quality has a negative and significant effect on impulsive buying, while promotion has a positive and significant effect. Simultaneously, both variables significantly influence impulsive buying, with promotion identified as the dominant factor. Conclusion: The study concludes that promotional activities play a more decisive role in triggering impulsive buying behavior, whereas product quality is more associated with planned purchases. These results highlight the strategic importance of promotion in influencing spontaneous consumer decisions in the cosmetic industry.
Co-Authors Adilah, Dhiya Nada Aditya Dwiwarman, Denny Agustinah, Aminah Astri Dwi Andriani Denny Aditya Dwiwarman Dwi Apriliani, Sindika Hilmawan, Irfan Sophan Ika Baskara Indawati Jamilah, Pupu Juniar, Sany Dewi Kartini, Iis Malik, Neng Riyanti Mariah Ulfah, Ira Mariyah Ulfah, Ira Marlian, Nanan Nizarlie, Eriene Iranie Nurlaela, Reni Pondianty, Windi Arini Rahmat, Asep Deden Ratnasari, Rita Resmana, Maman Sari, Three Mayang Sigit Adi Nugraha, Mohammad Sophiyanto wuryan sulaeman, pradika Sundoro, Aries Suryati, Enden Teguh, Dodi Faraitody Ulfah, Ira Mariyah