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All Journal AKRUAL: Jurnal Akuntansi JURNAL EDUCATION AND DEVELOPMENT Jurnal Mantik Akuntansi : Jurnal Akuntansi Integratif Dialektika: Jurnal Ekonomi dan Ilmu Sosial INTEGRITAS : Jurnal Pengabdian Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Educational Sciences International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities IIJSE International Journal of Economics and Management Research
Lakilaki, Eogenie
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Role of GRI on Financial Performance Phenomenon Lakilaki, Eogenie; Soediro, Achmad; Hassan, Shahir Akram
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p165-175

Abstract

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure usingthe GRI index on the effect of financial performance on the value of Islamic Bank companies inIndonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independentvariables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary datain the form of 50 financial statements, which were then processed and analyzed using MRA(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthenthe effect of Financial Performance both partially and simultaneously on firm value. MaqashidSharia and Islamic Worldview answer the research problem by explaining that after the companymeets its business objectives (maximizing profits). Conclusion: Social goals through CSR practicesas part of Islamic law to increase company value and achieve pleasure.
The impression of village fund management in traditional villages Lakilaki, Eogenie; Soediro, Achmad
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5535

Abstract

This research aims to analyze the influence of accountability, transparency and community participation on the village funds management (ADD) to increase Good Village Governance (GVG) in Tenganan Pegringsingan Village, Bali Province. Data was collected by distributing questionnaires and analyzed using multiple linear regression. The results show that accountability, transparency and community participation have a positive and significant effect on ADD management, and these three variables simultaneously have a positive and significant effect on ADD management. The practical implication of the research results for Government officials and the Traditional Kelian of Tenganan Pegringsingan Village is the creation of ADD management that is in accordance with Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management
English Class: Optimalisasi Kemampuan Billingual Anak-Anak Desa Adat Tenganan Pegringsingan Santati, Parama; Lakilaki, Eogenie
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i1.3073

Abstract

Purpose: The purpose of this service is to improve the English language skills of elementary and junior high school students of Tenganan Pegringsingan Traditional Village. Methodology/approach: This service was carried out in Tenganan Pegringsingan Village for two days, with 25 students participating. The methods used were lecture, practice, and making mini pocket dictionary. Evaluation was carried out by assessing English language skills and assessing participants' work using an assessment sheet. Results/findings: Based on the results of the implementation, English Class and Mini Pocket Dictionary assessment states that participants have sufficient English language skills with an average score of 71 which indicates a "good" understanding. However, speaking and reading skills still need to be improved. The evaluation that must be improved in this activity is the limitation of the category of participants. In the future, high school students and parents can also be included in activities like this to support their communication to foreign tourists visiting the village. Conclusion: This Community Service which is packaged in the form of English Class and Mini Pocket Dictionary has been held in Tenganan Pegringsingan Village, Bali Province on July 4-5, 2023. Based on the results of the implementation, this Community Service is able to provide increased bilingual skills to indigenous village children to equip them when communicating to foreign tourists, participating in various competitions, and even participating in international activities.
PEMANFAATAN APLIKASI CANVA SEBAGAI MEDIA PROMOSI KREATIF UMKM DI DESA AGROWISATA EDUKASI SUNGAI JAWI, PALEMBANG Santati, Parama; Zunaidah, Zunaidah; Meitisari, Nia; Putri, Melisa Ariani; Lakilaki, Eogenie; Akagani, Apriyan; Hazania, Alfria
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.6106

Abstract

Teknologi informasi berperan penting dalam ekonomi digital dewasa ini, terutama dalam memasarkan produk dan jasa, termasuk UMKM di Indonesia. Namun masih banyak UMKM yang belum sepenuhnya memanfaatkan teknik bisnis digital sebagai media promosi kreatif untuk memperkenalkan dan memasarkan produknya. Salah satu UMKM tersebut adalah UMKM Pokdarwis Desa Agrowisata Sungai Jawi Palembang yang memproduksi minuman herbal. Karena keterbatasan pengetahuan dalam pemanfaatan aplikasi digital, kemasan produk yang dihasilkan relatif masih sederhana dengan tampilan merek yang juga masih sederhana, sehingga kurang menarik pembeli. Tujuan kegiatan pengabdian masyarakat ini adalah untuk meningkatkan kompetensi digital anggota UMKM Pokdarwis Palembang, terutama dalam membuat konten promosi yang kreatif dan inovatif berbasis Canva. Peningkatan kompetensi digital ini diharapkan dapat meningkatkan kemampuan UMKM Pokdarwis dalam melakukan promosi melalui media sosial dengan menggunakan aplikasi Canva. Pelaksanaan kegiatan dilakukan dengan metode ceramah, tutorial/pendampingan, dan diskusi. Peserta melakukan praktek membuat konten promosi digital dengan menggunakan aplikasi Canva. Evaluasi dilaksanakan terhadap peningkatan pemahaman peserta akan materi yang dilatih dalam bentuk pre-test dan post-test serta evaluasi pelaksanaan kegiatan. Setelah mendapatkan pelatihan dan pendampingan, kemampuan peserta dalam membuat bahan promosi dengan menggunakan aplikasi Canva semakin baik. Peserta juga mendapat tambahan pengetahuan tentang promosi digital.
Examination of the Usefulness of Figma as a Prototyping Interface Platform on the Learning Outcomes of PJBL-based Informatics in High School Lakilaki, Eogenie; Artamananda, Artamananda; Akbar, Muhammad; Azhim, Muhammad Fajrul; Abdillah, Muhammad Fayyad
Journal of Educational Sciences Vol. 9 No. 3 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.3.p.1604-1618

Abstract

This study aims to examine the effectiveness of using Figma as a prototyping platform in Project-Based Learning (PjBL)-based informatics learning at the senior high school level. Figma, as a cloud-based tool, offers real-time collaboration features that can improve students' interface design skills as well as encourage teamwork. This study uses a quantitative approach with Pearson correlation test, heatmap correlation, correlation matrix and linear regression analysis to analyze the relationship between learning management variables, communication process, student responses, and learning activities to student learning outcomes. The results show that the communication process variable has the most dominant influence on student learning outcomes. This study confirms that the integration of Figma in PjBL-based learning can improve 21st century skills, including critical thinking, creativity, and collaboration, thus preparing students for the challenges of the world of work in the digital era.
Emboldening dexterity digital bookkeeping-accounting and brand craft: Summoning the intellectual and visual assets quirks Lakilaki, Eogenie
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23510

Abstract

This study examines Sedekah Laksan, an integrated programme addressing persistent financial and branding literacy gaps among rural micro, small, and medium enterprises (MSMEs) in Indonesia. Rural MSMEs face limited digital access, weak financial practices, and poor brand identity—obstacles to sustainable growth. Using a participatory action research (PAR) design, the intervention combined training workshops, onsite mentoring, and digital tools such as Google Spreadsheets and Excel-based templates to enhance digital accounting and branding skills. Data were collected via pre-post surveys, performance assessments, and field observations. Quantitative results, supported by paired t-tests and large Cohen’s d values (>1.2), indicate substantial improvements in financial literacy, brand design, and entrepreneurial self-efficacy. Beyond technical gains, participants demonstrated behavioural changes, including independent financial planning and consistent digital branding. These findings affirm the value of culturally grounded, dual-focus interventions in building MSME resilience. The study recommends scalable models incorporating artificial intelligence (AI) for adaptive learning and automated financial advice, while accounting for infrastructure and digital literacy constraints in rural settings. The intervention illustrates how digital skills—framed as both visual and intellectual assets—can strategically empower rural entrepreneurs and foster long-term socio-economic inclusion.
Transformasi Keuangan Berkelanjutan: Peran Kebijakan Green Bond dan Indeks SDGs di ASEAN Anisha, Anisha; Wijaya, Panca; Lakilaki, Eogenie; Wahyuni, Tri; Sidik, Muhammad Dito Jastian; Alhafiz, Alhafiz
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.6807

Abstract

This study delves into the dynamics of green bond issuance in ASEAN-5 (Indonesia, Malaysia, Singapore, the Philippines, and Thailand) and its key determinants, particularly green bond policies and the SDGs Index. Using secondary data from the IMF, World Bank, ADB, and financial reports, it applies panel data regression models (CEM, FEM, REM) for the 2016-2020 period with Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that green bond policies have a significant positive impact, while the SDGs Index shows a weaker yet positive effect. Countries with robust regulations and market maturity, such as Singapore and Malaysia, have more advanced green bond markets than Indonesia and the Philippines, which face regulatory and financial literacy challenges. The study highlights the need for stricter regulations, greater transparency, and fiscal incentives to enhance investor participation, alongside improved green financial literacy to expand access to sustainable finance in ASEAN.
Learning Transformation: The Application of Augmented Reality Media to Improve Motivation and Interest in Learning Among Elementary School Students in the 5.0 Era Asiah, Nur; Lakilaki, Eogenie; Khusnadin, Muhammad Hafidz; Eprilia, Winda; Negara, Hasan Sastra; Rizky, Muhammad
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.49008

Abstract

The integration of Augmented Reality (AR) media in education has emerged as a promising approach to enhance engagement and motivation among elementary students in the 5.0 Era. This study investigates the dual impacts of AR on student motivation and interest in learning. Employing a Classroom Action Research (CAR) method, the research was conducted in a cyclical process of planning, action, observation, and reflection over four weeks at SDN XX Palembang, targeting sixth-grade students. A stratified random sampling method was used to select the participants. Data were collected through weekly surveys to quantitatively measure motivation and interest levels, and through direct observations and interviews to provide qualitative insights. The findings reveal a significant and consistent increase in both motivation and interest scores, with motivation rising from an average of 35.2 to 71.2 and interest from 33.7 to 72.3. Qualitative data corroborated these results, showing a transformation in student behavior from initial curiosity to collaborative problem-solving and independent learning. The study concludes that AR is a transformative and sustainable pedagogical tool that effectively fosters a dynamic and student-centered learning environment. This research provides a valuable model for educators seeking to integrate technology to enhance learning experiences
SCRUTINIZING FINANCIAL ACCOUNTING OF BANK RATIO AND MACROECONOMICS INFLUENCE ON ECONOMIC VOLATILITY IN INDONESIA Lakilaki, Eogenie; Muhamad Zaky Ramadhan; Mafazah; Panca Wijaya
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2169

Abstract

This study delves into the complex dynamics between interest rates, capital adequacy (CAR), liquidity (LDR), inflation, and GDP on working capital lending in Indonesia from 2017 to 2024. Amid growing macroeconomic uncertainties, the research addresses critical gaps in the understanding of how banking institutions adjust to both inherent structural resilience and external economic shocks. By incorporating Positive Accounting Theory (PAT), this paper provides a nuanced perspective on the managerial decision-making process, focusing on how regulatory frameworks and incentive structures influence credit allocation. Utilizing panel data from 102 commercial banks and employing a multiple linear regression model, the study reveals that interest rates significantly impede lending activities, whereas CAR, LDR, and GDP growth exert a robust and positive impact on credit disbursement. Conversely, inflation demonstrates a negative yet statistically insignificant effect. These findings underscore the dual role of financial stability and macroeconomic growth in facilitating efficient credit intermediation. The study calls for the development of policy frameworks that align monetary governance with institutional behaviors, advancing the broader constitutional objectives of public welfare and social justice, as enshrined in Indonesia’s constitution.
Eksplorasi Peran Gamifikasi Dan Motivasi Dalam Dinamika Utbk Di Perguruan Tinggi Negeri Indonesia Lakilaki, Eogenie; Artamananda, Artamananda; Salsabila, Annisa Fatihah; Wijaya, Panca; Abdillah, Muhammad Fayyad
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14980

Abstract

Dewasa kini, Angka Partisipasi Kasar Perguruan Tinggi di Sumatera Selatan tercatat masih rendah, hal ini disinyalir akibat keterbatasan akses belajar UTBK dan stigma sulitnya ujian tersebut. Untuk mengatasi hal ini, TELISIK menawarkan kelas belajar daring gratis dan intensif yang mengintegrasikan metode gamifikasi dan motivasi. Program ini diikuti oleh 146 pelajar dari seluruh Sumatera Selatan dan didukung oleh 12 tutor dari berbagai Perguruan Tinggi di Indonesia. Hasilnya, TELISIK berhasil mengantarkan 63 dari 96 peserta yang mengikuti UTBK ke Perguruan Tinggi Negeri. Metode gamifikasi melalui platform Quizizz terbukti efektif meningkatkan keterlibatan dan prestasi akademik, dengan sebagian besar peserta meraih skor UTBK di atas rata-rata. Program ini juga menekankan pentingnya apresiasi dan umpan balik konstruktif dalam memotivasi peserta mencapai tujuan akademis mereka.
Co-Authors Abdillah, Muhammad Fayyad Adhitama, Fardinant Akagani, Apriyan Alhafiz, Alhafiz Anisha, Anisha Arief Budiman Artamananda, Artamananda Azhim, Muhammad Fajrul Eprilia, Winda Hasan Sastra Negara Hassan, Shahir Akram Hazania, Alfria Imas Komariah, Imas Khusnadin, Muhammad Hafidz Kusmeri, Kusmeri Mafazah Marwa, Annisa Media Kusumawardani, Media Muhamad Zaky Ramadhan Muhammad Akbar Muhammad Farhan Muhammad Rizky Nia Meitisari Nur Asiah Nurtiar, Haryo Panca Wijaya Putri, Melisa Ariani Salsabila, Annisa Fatihah Santati, Parama Sidik, Muhammad Dito Jastian Soediro, Achmad Sumitro Sumitro tri wahyuni Wijaya, Panca Wiyono, Edi Zunaidah Zunaidah