Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Informatika Dan Tekonologi Komputer
Agustin Rusiana Sari
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Other

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Corporate Social Responsibility Effect On Company Value With Financial Performance As A Mediation Variable In Companies In Food And Beverage, Transportation, Accommodation Sector Listed On Idx 2021-2022 Saleh Mattaro, Ghifari; Agustin Rusiana Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.717

Abstract

Technology can play an important role for a company in opening up new business opportunities and expanding sales coverage. The accounting information system is a process of capturing, storing, processing and communicating information according to professional needs. The use of financial reports alone is not enough to become the basis of information, additional information is needed in determining a strategy to achieve company goals so that many companies are starting to disclose non-financial reports. non-financial reports are one of the important factors in determining which strategy to choose to carry out the objectives that have been set and linked to financial information in designing a performance measurement system. The purpose of this study is to see the effect of Corporate Social Responsibility on Firm Value with Financial Performance as a Moderation Variable. This research for the 2021 and 2022 periods uses secondary data obtained through the company's personal website and the Indonesia Stock Exchange (IDX). The sampling method used was a purposive sample and obtained as many as 39 companies as a sample. Data were analyzed by using PLS SEM software SmartPLS version 4. The research results obtained are that Economic Performance (Profit) has an effect on Firm Value, but Environmental Performance (Planet) and Social Performance (People) has no effect on Firm Value. Financial Performance cannot mediate Economic Performance (Profit), Environmental Performance (Planet), and Social Performance (People) on Firm Value.
Corporate Social Responsibility Effect On Company Value With Financial Performance As A Mediation Variable In Companies In Food And Beverage, Transportation, Accommodation Sector Listed On Idx 2021-2022 Saleh Mattaro, Ghifari; Agustin Rusiana Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.717

Abstract

Technology can play an important role for a company in opening up new business opportunities and expanding sales coverage. The accounting information system is a process of capturing, storing, processing and communicating information according to professional needs. The use of financial reports alone is not enough to become the basis of information, additional information is needed in determining a strategy to achieve company goals so that many companies are starting to disclose non-financial reports. non-financial reports are one of the important factors in determining which strategy to choose to carry out the objectives that have been set and linked to financial information in designing a performance measurement system. The purpose of this study is to see the effect of Corporate Social Responsibility on Firm Value with Financial Performance as a Moderation Variable. This research for the 2021 and 2022 periods uses secondary data obtained through the company's personal website and the Indonesia Stock Exchange (IDX). The sampling method used was a purposive sample and obtained as many as 39 companies as a sample. Data were analyzed by using PLS SEM software SmartPLS version 4. The research results obtained are that Economic Performance (Profit) has an effect on Firm Value, but Environmental Performance (Planet) and Social Performance (People) has no effect on Firm Value. Financial Performance cannot mediate Economic Performance (Profit), Environmental Performance (Planet), and Social Performance (People) on Firm Value.
Evaluating User Experience of the Workout Tracker Feature in the FIT HUB Mobile Fitness Application Using the User Experience Questionnaire and Usability Testing Khansa Sulthanah Rumi; Agustin Rusiana Sari
Jurnal Informatika Dan Tekonologi Komputer (JITEK) Vol. 6 No. 1 (2026): Maret : Jurnal Informatika dan Tekonologi Komputer
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jitek.v6i1.10889

Abstract

The rapid development of digital fitness applications in Indonesia has been driven by increasing public awareness of healthy lifestyles. FIT HUB is a digital fitness application that provides a Workout Tracker feature to help users record and monitor their exercise activities. However, user reviews indicate that several issues remain, particularly related to feature clarity, navigation, and system stability. This study aims to evaluate the user experience of the FIT HUB application and identify areas for improvement to enhance user satisfaction and sustained application usage. This study employs a mixed-method approach by combining the User Experience Questionnaire (UEQ) and usability testing methods. Data were collected through the distribution of UEQ questionnaires to application users and the implementation of usability testing to identify usability issues encountered during task completion. The analysis results were used as a reference for formulating interface design improvement recommendations. The results of the UEQ evaluation indicate that the FIT HUB application demonstrates strong performance in terms of attractiveness and stimulation. However, aspects related to efficiency and novelty still require improvement. Furthermore, usability testing revealed several obstacles, particularly in accessing video tutorial features and storing exercise data. Based on these findings, an improved interface prototype was designed with a focus on enhancing feature clarity, navigation usability, and motivational elements. This study concludes that the combination of UEQ and usability testing methods is effective in identifying user experience issues and generating relevant interface design improvement recommendations for digital fitness applications
Co-Authors Khansa Sulthanah Rumi Saleh Mattaro, Ghifari