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All Journal Jurnal Akuntansi dan Keuangan (JAK) Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Abdimas Multidisiplin BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Octary, Ayu Dwiny
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Study of Women's Leadership Roles and Its Effect on Middle-Countries Economy Fathia, Syaharani Noer; Nur Susilowati, Retno Yuni; Majidah, Rona; Octary, Ayu Dwiny; Rohman, Fatkhur
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1251

Abstract

The Sustainable Development Goals (SDGs) represent the United Nations' agenda for sustainable development, encompassing 17 objectives, with Goal 5 focusing on "Achieving Gender Equality." This goal aims to eliminate gender-based discrimination and inequality. The rate of increase in women's participation in national parliaments is notably slow, standing at only 26% over a span of seven years (2015-2022). If this sluggish pace continues, achieving SDG 5 is projected to take approximately 40 years, potentially hindering economic growth. Economic empowerment of women has the potential to accelerate this participation rate while simultaneously fostering economic growth. This research aims to examine how the significant roles of women in the context of gender equality by leading a corporation and participate on parliament able to promote economic growth in middle-income countries from 2020-2022 using panel path analysis. The findings indicate that economic growth has a significant positive impact on women's leadership role to achieve gender equality, it is essential to provide equal opportunities for women, eliminate bias and discrimination, eradicate patriarchal culture, and create work environments that support work-life balance.
GOOD GOVERNMENT GOVERNANCE IN OVERCOMING POVERTY-FEMINIZATION Fathia, Syaharani Noer; Majidah, Rona; Octary, Ayu Dwiny; Rohman, Fatkhur
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4215

Abstract

This study aims to explore the role of good government governance as a theoretical framework in overcoming Poverty-Feminization. This objective stems from the significant slowdown in achieving Sustainable Development Goal 5 (SDG 5) on gender equality, with a progress rate of only 61.5%, categorized as far or very off track as of 2023. The research gap in this study is the in-depth study of poverty, not just poverty as in previous studies in general, but also poverty that is feminized, or centred on and directed at women. Most previous studies tend to highlight poverty from a macroeconomic perspective, such as national income, unequal distribution of resources, or indicators of overall societal welfare without specifically considering gender dimensions. However, poverty has different characteristics when experienced by women, particularly in social, economic, and cultural contexts that place women in a more vulnerable structural position. This study employs a qualitative approach using the literature review method to identify and synthesize empirical findings. Based on a literature review of 16 articles which relevant to the issue risen, it was found that the implementation of good government governance encompassing public participation, accountability, and the rule of law can effectively contribute to reducing the rate of Poverty-Feminization in lower-middle income countries.
PENGUATAN GOOD GOVERNANCE PADA PROSPEK PENGENTASAN KEMISKINAN Fathia, Syaharani Noer; Octary, Ayu Dwiny; Majidah, Rona
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2000

Abstract

Kemiskinan merupakan masalah multidimensional dan multistruktural yang menjadikan pengentasan kemiskinan sebagai tantangan utama bagi pembangunan di abad ke-21. Kemiskinan umumnya terjadi di negara berkembang, namun tidak dapat dipungkiri bahwa kemiskinan dapat ditemukan di negara maju. Hal ini menyebabkan tidak dapat terlepasnya negara-negara di Kawasan Asia dari kemiskinan. Pada tahun 2017 terdapat penurunan sebesar 29,1% dari total kemiskinan di Kawasan Asia. Namun adanya pandemi Covid-19 sedikit menghambat pengentasan kemiskinan. Penelitian ini bertujuan untuk mengetahui substansi bagaimana intensifikasi demokrasi, stabilitas politik. dan tingkat korupsi dapat memengaruhi pengentasan kemiskinan, dengan rentang waktu penelitian selama 7 tahun (2015-2021). Hasil penelitian ini Demokrasi dan Stabilitas Politik berpengaruh negative signifikan dan Korupsi berpengaruh positif signifikan pada pengentasan kemiskinan. Selanjutnya diharapkan penelitian ini dapat meningkatkan kesejahteraan rakyat di negara-negara Kawasan Asia secara ekonomi dan non ekonomi. Dengan meningkatnya kesejahteraan rakyat maka taraf hidup akan meningkat dan kesenjangan pada aspek kehidupan akan berkurang.
ANALISIS PENGARUH KINERJA LINGKUNGAN TERHADAP SHAREHOLDER VALUE PADA MASA PANDEMI COVID-19 Octary, Ayu Dwiny; Fathia, Syaharani Noer; Majidah, Rona
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2050

Abstract

Studi ini bertujuan untuk mengukur keberpengaruhan apakah pengungkapan sukarela dan kinerja lingkungan dapat mempengaruhi shareholder value. Peningkatan kinerja lingkungan diharapkan dapat memberikan akses pada pasar-pasar baru (Jacobs et al., 2010), terutama di masa krisis ekonomi dampak pandemi COVID-19. Kinerja pengelolaan lingkungan perusahaan diharapkan dapat menjadi informasi tambahan yang positif sehingga mempengaruhi shareholder value untuk menggairahkan pasar modal di masa pandemi COVID-19. Kinerja lingkungan perusahaan terhadap shareholder value berkembang menjadi daya tarik bagi para peneliti beberapa tahun belakang dan semakin berkembang dari tahun ke tahun (Banerjee et al., 2019). Sayangnya, penelitian terdahuli hanya menguji hubungan tersebut dalam kondisi perekonomian normal. Maka dari itu, peneliti bermaksud untuk menelaah apakah dampak kinerja lingkungan terhadap penilaian investor di masa krisis ekonomi dampak pandemi COVID-19 di Indonesia. Kinerja lingkungan pada penelitian ini diproksikan menggunakan dua ukuran dari pihak manajemen (internal) yaitu informasi laporan keberlanjutan(sustainability report) dan pihak independen eksternal yaitu peringkat PROPER kinerja lingkungan perusahaan. Shareholder value yang merupakan variabel dependen yang dibangun dalam studi penelitian ini menggunakan pengukuran Tobin’s Q.
TRANSFORMING CARBON EMISSION TRANSPARENCY: THE IMPACT OF GREEN R&D, MEDIA EXPOSURE, AND ENVIRONMENTAL COSTS IN INDONESIA Majidah, Rona; Octary, Ayu Dwiny; Fathia, Syaharani Noer
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3438

Abstract

In supporting global carbon emission reduction initiatives, the Financial Services Authority (OJK) has taken part in organizing a carbon exchange aimed at reducing carbon emission levels. Additionally, the Indonesian Government enacted Law Number 16 of 2016 concerning the Ratification of the Paris Agreement to the United Nations Framework Convention on Climate Change, as well as Presidential Regulation Number 61 of 2011 concerning the national action plan for reducing greenhouse gas emissions. Therefore, companies must implement an effective environmental management system, which includes pollution prevention, the reuse or recycling of waste and unused products, energy efficiency by seeking alternative renewable energy sources, and regulation. This study aims to investigate the effects of R&D intensity, media exposure, and environmental cost allocation on the quality of carbon emission disclosure. Carbon emission disclosure is measured using a scoring index developed by Choi et al. (2013) based on the Carbon Disclosure Project (CDP). The study’s results show that environmental costs and media exposure have a positive and significant effect on carbon emission disclosure in Indonesia, while R&D intensity has a positive but insignificant effect. In Indonesia, factors such as environmental budgets and media exposure play a crucial role in encouraging companies to be more transparent about their carbon emissions. Regarding R&D intensity, although it fosters corporate innovation, it has not yet significantly driven companies to be more open about their carbon emissions at this time.
Pelatihan Penyusunan Harga Pokok Produk dan Laporan Laba Rugi UMKM di Lampung Gamayuni, Rindu Rika; Octary, Ayu Dwiny; Nurdiono, Nurdiono
Jurnal Abdimas Multidisiplin Vol. 3 No. 1 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v3i1.2677

Abstract

Purpose: Many MSMEs are unable to properly prepare and analyze product cost prices and profit and loss reports. The aim of this PKM is to increase knowledge and understanding in determining efficient product cost prices and preparing profit and loss reports for micro, small, and medium-sized enterprises (MSMEs). Methodology/Approach: The methodology consisted of several stages: 1. initial stage (situation analysis and socialization of community services), 2. implementation stage (training in calculating the cost of production and preparing profit and loss reports); 3. Evaluation stage (pretest, posttest, monitoring, and evaluation of results). The training participants were MSMEs in Lampung Province, with production businesses including honey, chips, coffee, herbal drinks, frozen food, handicrafts, soap, spices, kitchen necessities, and pastries. Results: As a result of the PKM, MSME participants can prepare product costs and profit and loss reports for their respective businesses, which can be used to analyze costs to be efficient and generate maximum income. Limitations: MSME actors lack knowledge in classifying and analyzing production costs and determining the correct cost of production. Contribution: After this training, the MSME participants had a strategy to manage their business well and increase income and streamline production or operational costs incurred.
PELATIHAN PENGOLAHAN SELAI DAN MARMALADE BUAH NAGA, PENDAMPINGAN DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN DI PEKON GEDUNG SURIAN LAMPUNG BARAT Majidah, Rona; Noer Fathia, Syaharani; Octary, Ayu Dwiny; Eka Putri, Widya Rizki
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Volume 2 - Nomor 1 - Januari 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i1.39

Abstract

Rural areas are areas with great potential for agro-industrial development. This development is related to increasing the added value of products in anticipation of falling agricultural product prices when the harvest season arrives. So far, the community has not optimized the processing of the village's superior products and only sells them as raw materials. The service team intends to provide training in processing superior village products for the community, both community groups, MSMEs, and home industries in order to increase the community's economic independence and introduce financial management. One area that has superior village products is Pekon Gedung Surian which is located in Gedung Surian District, with the majority of the population being farmers, who produce several commodities, one of which is dragon fruit. Through dragon fruit processing training, dragon fruit shelf life and added value will be increased, so that it can boost the economy of the community in Pekon Gedung Surian. Furthermore, by providing training and assistance on digital marketing and financial management, sales of these products can be increased.
Co-Authors Eka Putri, Widya Rizki Fathia, Syaharani Noer Fatkhur Rohman Gamayuni, Rindu Rika Majidah, Rona Noer Fathia, Syaharani Nur Susilowati, Retno Yuni Nurdiono Nurdiono