Garuda - Garba Rujukan Digital

THE SYNERGISTIC IMPACT OF DYNAMIC CAPABILITIES, EMPLOYEE SUSTAINABILITY PRACTICES, AND GREEN INNOVATION ON HUMAN CAPITAL RESILIENCE Arif Sugiono; Ahmad Rifa'i; Supri Yanto
Proceedings International Indonesia Conference on Interdisciplinary Studies Vol. 1 (2025): Proceedings of The International Indonesia Conference on Interdisciplinary Studies (I
Publisher : Faculty of Social and Political Sciences, Universitas Lampung

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This study investigates the synergistic relationships between dynamic capabilities, employee sustainability practices, and green innovation in strengthening human capital resilience within Indonesia's emerging technology sector. A quantitative research design was employed, utilizing data from 42 technology companies listed on the Indonesia Stock Exchange. Primary data were collected through validated Likert-scale questionnaires measuring employee sustainability practices, while secondary data were obtained from the Central Statistics Agency, annual company reports, and the Global Innovation Index. Structural Equation Modeling using EViews software was applied to examine causal relationships and mediation effects. Results demonstrate that dynamic capabilities significantly influence human capital enhancement (β=0.32, p<0.01). Employee sustainability practices strengthen the relationship between green innovation and employee retention (R²=0.68). Green innovation serves as a partial mediator (VAF=45%) between sustainability practices and productivity. The study is limited to publicly listed companies, requiring future expansion to early-stage startups and longitudinal data collection for long-term effect analysis. This research represents the first empirical quantification of the synergistic impact of these three variables on human capital in Indonesia's technology sector, contributing novel insights to Resource-Based View theory and stakeholder theory within sustainability contexts.

Pengaruh ESG Disclosure dan Sales Growth terhadap Return Saham: Peran Moderasi Ukuran Perusahaan Supri Yanto; Putri Irmala Sari
Wahana Riset Akuntansi Vol. 14 No. 1 (2026): WRA April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v14.i1.7

Abstract Purpose – This research investigates how Environmental, Social, and Governance disclosures and sales expansion affect stock returns, and additionally, it scrutinizes the moderating effect of company size on these connections within Indonesia's capital market. Design/methodology/approach – This study employs a quantitative methodology, specifically using moderated panel regression analysis. The research sample comprises non-financial corporations continuously listed on the Indonesia Stock Exchange between 2023 and 2025, which were chosen through purposive sampling. ESG disclosure is quantified via content analysis following GRI Standards, sales growth is determined by the annual percentage change in net sales, and firm size is represented by the natural logarithm of total assets. The data analysis process includes classical assumption diagnostics, procedures for selecting the appropriate panel model, and moderated regression incorporating interaction terms. Findings – Results from empirical investigations show a notable positive correlation between ESG disclosure and stock returns, thereby reinforcing its status as a credible signal that mitigates information asymmetry and strengthens investor confidence. Sales growth similarly demonstrates a significant positive impact, reflecting the market's valuation of fundamental operational expansion. Furthermore, firm size significantly strengthens both relationships, supporting the resource-based view that larger firms' greater visibility, credibility, and resource capacity amplify the market's reception of ESG and growth signals. Originality/value – This research contributes by simultaneously integrating sustainability disclosure, operational performance, and structural characteristics within a unified moderated framework, addressing a significant gap in the emerging market literature. It provides novel empirical evidence on the conditional effects of ESG disclosure in Indonesia, highlighting the contextual importance of firm scale. Research limitations/implications – The findings are constrained by the three-year observation period, the use of self-constructed ESG disclosure metrics, and the exclusion of the financial sector. Future studies should extend the timeframe, employ independent ESG ratings, and explore additional moderating variables such as governance quality or institutional ownership to deepen the understanding of these dynamics.

The Impact of Generation Z's Financial Literacy and Digital Payment Adoption on Local Economic Development Putri Irmala Sari; Supri Yanto
JURNAL ILMU MANAJEMEN Vol. 23 No. 1: JUNE 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v23i1.90334

This study investigates the underexplored nexus between the micro-financial behaviors of Generation Z and macroeconomic outcomes within the Indonesian context. Despite their growing economic influence, empirical evidence linking Gen Z's financial capabilities and digital payment usage to tangible local economic development remains scarce. This research aims to fill this gap by quantitatively analyzing the simultaneous impact of financial literacy and digital payment adoption on local economic development indicators. Employing a quantitative design, primary data were collected via a survey of Indonesian Gen Z individuals. The findings reveal that both heightened financial literacy and robust digital payment adoption exert a statistically significant, positive influence on local economic development. Notably, digital payment adoption demonstrates a slightly stronger effect, underscoring the transformative role of transactional efficiency. Theoretically, this study bridges behavioral finance and economic development theory. In practice, it offers crucial insights for policymakers and financial educators, suggesting that targeted programs to enhance financial literacy and digital infrastructure for youth can serve as potent catalysts for sustainable regional economic growth.

The Impact of Generation Z's Financial Literacy and Digital Payment Adoption on Local Economic Development Putri Irmala Sari; Supri Yanto
JURNAL ILMU MANAJEMEN Vol. 23 No. 1: JUNE 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v23i1.90334

This study investigates the underexplored nexus between the micro-financial behaviors of Generation Z and macroeconomic outcomes within the Indonesian context. Despite their growing economic influence, empirical evidence linking Gen Z's financial capabilities and digital payment usage to tangible local economic development remains scarce. This research aims to fill this gap by quantitatively analyzing the simultaneous impact of financial literacy and digital payment adoption on local economic development indicators. Employing a quantitative design, primary data were collected via a survey of Indonesian Gen Z individuals. The findings reveal that both heightened financial literacy and robust digital payment adoption exert a statistically significant, positive influence on local economic development. Notably, digital payment adoption demonstrates a slightly stronger effect, underscoring the transformative role of transactional efficiency. Theoretically, this study bridges behavioral finance and economic development theory. In practice, it offers crucial insights for policymakers and financial educators, suggesting that targeted programs to enhance financial literacy and digital infrastructure for youth can serve as potent catalysts for sustainable regional economic growth.

Efektivitas Penerapan Sistem Administrasi Keuangan Sederhana Terhadap Akurasi Pencatatan Keuangan Operasional Karyawan Ratu Chaterine Fajri; Arif Makhsun; Nelly Suryani; Putri Irmala Sari; Supri Yanto; Sinar Putri
JURNAL ABDIMAS DOSMA (JAD) Vol. 5 No. 2 (2026): JUNI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v5i2.188

Micro, Small and Medium Enterprises (MSMEs) in the culinary sector, particularly kebab stalls, often face limitations in managing financial administration in an orderly and structured manner. Kebab Mas Yul is one of the growing culinary businesses in a residential area that relies on daily workers without adequate knowledge of financial recording. This community service activity aims to increase employee capacity in recording daily operational financial transactions through training on a simple financial administration system based on manual forms and cash books. The method used is participatory action research with stages of problem identification, instrument design, training, mentoring, and evaluation. The results showed an increase in employee understanding of basic financial recording principles by 78% and the formation of consistent daily recording habits within a one-month program implementation period. The simple system proved capable of reducing daily cash discrepancies and supporting sustainable business accountability.

Digitalisasi Digitalisasi Pertanian Melalui Platform Online untuk Meningkatkan Pendapatan KWT Sedap Malam Ratu Chaterine Fajri Ratu; Dini Safitri; Putri Irmala Sari; Supri Yanto; Valdi Mughni Budiman; Winda Kartika
JURNAL ABDIMAS DOSMA (JAD) Vol. 4 No. 1 (2025): JANUARI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v4i1.110

Agricultural digitalization has become a strategic step in enhancing the competitiveness and income of farmers in the digital era. The method was used in participatory action, involving 25 members of the Sedap Malam KWT. The training is conducted in three stages: introduction to the concept of digital marketing, practical use of e-commerce platforms, and evaluation of online sales results. Data collection techniques include observation, interviews, and analysis of sales reports during the month prior to the training. The results of the dedication show a significant increase in the average income of KWT members by 66,87% after implementing online marketing strategies. In addition, digital literacy among participants increased by 90,83%. Therefore, agricultural product marketing training through online platforms is effective in increasing the income and digital capacity of the Sedap Malam KWT. This dedication recommends the expansion of similar programs to other farmer groups to encourage digital transformation in the agricultural sector.

Efektivitas Penerapan Sistem Administrasi Keuangan Sederhana Terhadap Akurasi Pencatatan Keuangan Operasional Karyawan Ratu Chaterine Fajri; Arif Makhsun; Nelly Suryani; Putri Irmala Sari; Supri Yanto; Sinar Putri
JURNAL ABDIMAS DOSMA (JAD) Vol. 5 No. 2 (2026): JUNI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v5i2.188

Micro, Small and Medium Enterprises (MSMEs) in the culinary sector, particularly kebab stalls, often face limitations in managing financial administration in an orderly and structured manner. Kebab Mas Yul is one of the growing culinary businesses in a residential area that relies on daily workers without adequate knowledge of financial recording. This community service activity aims to increase employee capacity in recording daily operational financial transactions through training on a simple financial administration system based on manual forms and cash books. The method used is participatory action research with stages of problem identification, instrument design, training, mentoring, and evaluation. The results showed an increase in employee understanding of basic financial recording principles by 78% and the formation of consistent daily recording habits within a one-month program implementation period. The simple system proved capable of reducing daily cash discrepancies and supporting sustainable business accountability.

Pelatihan Siswa SMK Negeri 7 Bandar Lampung Melalui Implementasi Teaching Factory Print on Demand (POD) Berbasis Era Digital Supri Yanto; Putri Irmala Sari
Diakoneo : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Desember
Publisher : Politeknik Negeri Kupang

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Pengabdian masyarakat ini menjawab kebutuhan mendesak untuk meningkatkan keterampilan vokasi siswa SMK Negeri 7 Bandar Lampung dengan mengintegrasikan tuntutan era digital ke dalam konsep Teaching Factory (Tefa), khususnya di bidang Print on Demand (POD). Tujuan kegiatan ini adalah membekali siswa dengan kompetensi praktis dalam operasi POD digital, meliputi adaptasi desain, teknologi percetakan digital, pemanfaatan platform online, dan kewirausahaan dasar yang relevan dengan model POD. Metode yang digunakan dalam penelitian ini adalah pelatihan langsung dengan pendekatan komprehensif learning by doing berbasis simulasi Teaching Factory (Tefa) yang dilaksanakan di laboratorium kompetensi keahlian SMK Negeri 7 Bandar Lampung. Kegiatan berlangsung selama satu hari efektif dengan melibatkan 30 siswa kelas XI yang memiliki dasar keterampilan desain grafis atau operasional mesin cetak, serta satu guru produktif sebagai pendamping. Peserta secara aktif terlibat dalam proyek POD simulasi, mengelola pesanan dari desain hingga produksi. Hasil menunjukkan peningkatan signifikan dalam kemahiran teknis siswa menggunakan perangkat digital dan mesin cetak, pemahaman yang lebih kuat tentang proses bisnis POD, serta peningkatan minat kewirausahaan. Kegiatan ini berhasil meningkatkan kesiapan siswa menghadapi lanskap industri percetakan digital yang terus berkembang.

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