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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Ascarya: Journal of Islamic Science, Culture and Social Studies Society: Jurnal Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) Jurnal Pengabdian Masyarakat dan Riset Pendidikan SOCIRCLE : Journal Of Social Community Services Jurnal Cendekia Ilmiah
Ina Nusuki
TELKOM UNIVERSITY
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Optimizing Competence of Village Apparatus in Improving the Quality Village Financial Reports Farman, Fanji; Nusuki, Ina; Ahmad Andy Adinegara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1108

Abstract

This study was initiated due to apprehensions about the proficiency of village administrators and the integrity of village financial reports. Preliminary assessments revealed that numerous village authorities possessed inadequate experience in financial management and exhibited a limited comprehension of the Village Financial System (SISKEUDES), resulting in delays in the submission of financial reports. This study sought to accomplish three main objectives: (1) to evaluate the competence of village officials in Tanjungkerta Sub-district, Sumedang Regency; (2) to assess the quality of village financial reports in the region; and (3) to analyze the impact of village officials' competence on the quality of these financial reports. The research utilized a quantitative methodology, gathering data from 60 village official participants. The data underwent analysis by basic linear regression. The analysis indicated that: (1) the proficiency of village officials was rated as high; (2) the caliber of village financial reports was deemed very high; and (3) the proficiency of village officials exerted a positive and significant impact on the quality of village financial reports, with a coefficient of determination of 13.7%. The study concludes that augmenting the proficiency of village officials via training and education can enhance the quality and punctuality of financial reports, hence reinforcing successful local governance.
Systematic Literature Review Corporate Governance And Earnings Management Nusuki, Ina; Setiawan, Amelia; Djadjadikerta, Hamfri
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

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Abstract

Manajemen dapat mempengaruhi hasil laporan keuangan dengan Manajemen Laba. Dengan demikian, para investor akan mendapatkan informasi yang tidak tepat oleh karena praktik manajemen laba sehingga laporan keuangan menjadi berlebihan . Ada beragam hasil dan tinjauan sistematis dalam penelitian tentang manajemen laba di Indonesia.Karena itu, tujuan dari penelitian ini adalah untuk menganalisis tema-tema penghasilan yang ada praktik manajemen laba di Indonesia. Tata kelola perusahaan dapat mengurangi atau bahkan menghilangkan sejauh mana manajemen laba.Biasanya, lingkungan kelembagaan yang memberikan perlindungan hukum yang lebih baik dapat mengendalikan tindakan manajer, kepentingan pribadi sampai batas tertentu. Pengambilalihan wewenang dapat mengurangi tekanan pada manajer untuk melakukan hal tersebut nan memberikan yang terbaik bagi pemegang saham. Penelitian sebelumnya telah menyelidiki mekanisme tata kelola perusahaan yang berbeda yang dapat memiliki hubungan negatif dengan manajemen laba. Independensi dewan dapat meningkatkan pemantauan perilaku tertentu pada manajer, termasuk penyalahgunaan aset. Direktur Perempuan dapat mengembangkan kepercayaan pemimpinan , yang mengharuskan manajer untuk berbagi informasi, dan lebih cenderung menghindari risiko terhadap penipuan dan oportunistik manajemen laba. Metode penelitian berpedoman pada Reporting Standar Bukti Sistematis Metode peninjauan sintesis untuk membuat tinjauan sistematis Harzing publish or perish database. Penelitian ini menggunakan metode PRISMA untuk menyusun systematic review dan meta-analysis terkait Majemen laba. Hasil penelitian 22 artikel yang memenuhi syarat menampilkan corporate governance dan manajemen laba di Indonesia. Nilai yang ditawarkan penelitian ini rekomendasi kepada peneliti selanjutnya untuk melakukan lebih banyak studi dalam corporate governance dan manajemen laba.
Impact of liquidity and profitability ratios on stock prices of food and beverage manufacturers Farman, Fanji; Rahman, Erpi; Nusuki, Ina; Adinegara, Ahmad Andy
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12572

Abstract

This research examines the impact of liquidity and profitability ratios on stock prices of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study focuses on two key financial ratios: liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity), and their influence on stock price fluctuations. The objective is to analyze how these financial indicators affect investor decisions and market behavior in the food and beverage industry. Liquidity ratios assess a company’s ability to meet short-term obligations, while profitability ratios measure a company’s efficiency in generating profit relative to its assets and equity. By investigating these ratios, the study aims to provide valuable insights into the relationship between financial health and stock price performance in the Indonesian market. This research uses quantitative data obtained from financial statements of selected manufacturing companies, with stock prices being analyzed through closing prices. The findings are expected to contribute to investment strategies and offer recommendations for both investors and companies looking to enhance their market performance. The study also highlights the importance of financial analysis in predicting stock price movements and making informed investment decisions.
Determinan Nilai Perusahaan di Era Ekonomi Hijau dan Transformasi Digital Ina Nusuki
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 2 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i2.204

Abstract

Firm value is increasingly shaped by non-financial information, particularly sustainability-related signals and the credibility of corporate reporting, as climate transition risks become more financially material and digital transformation accelerates information production and dissemination. This study synthesizes empirical evidence on the determinants of firm value in the green–digital era and maps how digital capabilities and accounting information system (AIS) quality interact with “green” determinants in explaining market valuation. We conduct a Systematic Literature Review (SLR) reported in accordance with PRISMA 2020. The search covers publications from 2020–2025 using core databases (Scopus and ScienceDirect), complemented by an additional search to capture Indonesian context (journal articles in Garuda/SINTA). Records were deduplicated, screened at title–abstract level, assessed in full text, and appraised using a structured quality checklist. The final sample comprises 42 included studies, which were synthesized using descriptive profiling and thematic/narrative synthesis. Findings indicate that green determinants (e.g., environmental/carbon disclosure, ESG performance, and green investment/innovation) tend to be associated with firm value when supported by information credibility mechanisms, notably governance and reporting integrity. Within the green–digital framework, digital transformation and AIS quality emerge as influential factors that may affect firm value directly and/or strengthen green–value links as moderators or mediators by reducing information asymmetry, improving data traceability, and enhancing the reliability of sustainability disclosure. This review contributes a taxonomy of green–digital firm value determinants, maps dominant firm-value proxies and research designs, and provides an evidence map with a replicable research agenda for emerging markets. Practical implications highlight the need to strengthen governance, AIS, and assurance/standardized reporting to increase verifiability of sustainability signals and mitigate greenwashing risk. ABSTRAK Nilai perusahaan semakin dipengaruhi oleh faktor nonkeuangan, terutama isu keberlanjutan dan kredibilitas pelaporan, seiring meningkatnya materialitas risiko iklim dan percepatan transformasi digital. Studi ini bertujuan menyintesis bukti empiris mengenai determinan nilai perusahaan pada era ekonomi hijau–digital serta memetakan peran kapabilitas digital dan kualitas Sistem Informasi Akuntansi (SIA) dalam memperkuat hubungan determinan hijau terhadap nilai perusahaan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA 2020. Pencarian literatur dilakukan pada periode publikasi 2020–2025 melalui basis data utama (Scopus dan ScienceDirect) serta penelusuran tambahan untuk konteks Indonesia (jurnal pada Garuda/SINTA), diikuti proses deduplikasi, penyaringan judul–abstrak, penilaian kelayakan teks penuh, dan quality appraisal. Hasil seleksi menghasilkan 42 studi terinklusi yang kemudian disintesis secara deskriptif dan tematik/naratif. Temuan menunjukkan bahwa determinan hijau (misalnya pengungkapan lingkungan/emisi, kinerja ESG, serta investasi/inovasi hijau) cenderung berkaitan dengan nilai perusahaan ketika didukung mekanisme kredibilitas informasi, terutama tata kelola dan integritas pelaporan. Dalam kerangka hijau–digital, kapabilitas digital dan kualitas SIA muncul sebagai determinan yang berpotensi memengaruhi nilai perusahaan secara langsung maupun sebagai mekanisme penguat (moderator/mediator) melalui penurunan asimetri informasi, peningkatan keterlacakan data, dan penguatan reliabilitas pengungkapan keberlanjutan. Kontribusi studi ini adalah penyusunan taksonomi determinan nilai perusahaan era hijau–digital, pemetaan proksi nilai perusahaan serta rancangan penelitian dominan, dan penyajian evidence map serta agenda riset yang replikatif untuk pasar berkembang. Implikasi praktis menekankan pentingnya penguatan tata kelola, SIA, dan praktik assurance/standardisasi pelaporan agar sinyal keberlanjutan lebih dapat diverifikasi dan mengurangi risiko greenwashing.
Technology-Based Accounting Information System To Support The Development Of Food Sector SMES Fanji Farman; Nusuki, Ina; Fajriati, Novy
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi berbasis teknologi dalam pengelolaan laporan keuangan UMKM sektor makanan di Kota Bandung, khususnya bagi anggota Paguyuban I’m Food Creator Community (IFCC). Banyak pelaku UMKM yang masih menggunakan pencatatan manual dan mencampurkan keuangan pribadi dengan usaha, sehingga sulit untuk mengevaluasi kinerja dan mengambil keputusan strategis. Program pengabdian ini menggunakan metode pelatihan dan sosialisasi mengenai pentingnya akuntansi serta penggunaan aplikasi SIAPIK yang dikembangkan oleh Bank Indonesia. Aplikasi ini dirancang untuk membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi berbasis teknologi ini meningkatkan efisiensi pengelolaan keuangan, memperbaiki transparansi laporan, serta meningkatkan pemahaman pelaku UMKM tentang pentingnya laporan keuangan yang akurat. Sebagian besar peserta merasa lebih percaya diri dalam mengelola keuangan usaha mereka dan lebih siap mengakses sumber permodalan. Program ini juga berkontribusi pada peningkatan literasi keuangan, yang mendukung keberlanjutan dan pertumbuhan UMKM di sektor makanan. Diharapkan, penerapan teknologi ini dapat mempercepat transformasi UMKM menuju pengelolaan keuangan yang lebih modern dan efisien.
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN Ina Nusuki; Wahdan Arum Inawati; Fanji Farman; Novy Fajrianti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19576

Abstract

This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.
Pemberdayaan Industri Rumah Tangga Melalui Peningkatan Kualitas Dan Kemasan Produk Olahan Lokal FANJI FARMAN; AHMAD ANDY ADINEGARA; INA NUSUKI; TIANA FENNY KRISDINA; MAMAN NUROCHMAN
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 2 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i2.38

Abstract

Industri rumah tangga memainkan peran penting dalam meningkatkan perekonomian pedesaan, khususnya di Desa Cipeles, Kecamatan Tomo, Kabupaten Sumedang. Industri ini tidak hanya berfungsi sebagai sumber penghidupan bagi masyarakat setempat, tetapi juga memiliki potensi besar dalam meningkatkan daya saing produk lokal. Namun, dalam praktiknya, industri rumah tangga di desa ini masih menghadapi berbagai tantangan yang menghambat pertumbuhannya, terutama dalam hal kualitas produk dan inovasi kemasan. Produk olahan lokal sering kali kesulitan dalam standarisasi bahan baku, teknik produksi, dan estetika kemasan, menjadikannya kurang menarik bagi konsumen. Untuk mengatasi tantangan ini, diperlukan upaya pemberdayaan yang sistematis dan terarah untuk meningkatkan daya saing industri rumah tangga melalui peningkatan kualitas dan inovasi kemasan. Memberikan bantuan dalam penerapan standarisasi bahan baku, pelatihan kebersihan dan sanitasi, serta desain kemasan yang menarik diharapkan dapat meningkatkan daya jual produk lokal dari Desa Cipeles. Selain itu, pemanfaatan strategi pemasaran digital dan penguatan merek merupakan faktor kunci dalam memperluas jangkauan pasar. Penelitian ini bertujuan untuk memberikan solusi konkret bagi pengembangan industri rumah tangga yang berkelanjutan, sehingga berkontribusi pada kesejahteraan ekonomi yang lebih luas bagi masyarakat setempat. Kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat sangat penting untuk mengatasi keterbatasan akses modal, adopsi teknologi, dan pelatihan. Dengan strategi yang tepat, peningkatan kualitas produk dan kemasan inovatif dapat menjadi pendorong pertumbuhan ekonomi, memastikan bahwa industri lokal tetap kompetitif di pasar yang semakin modern.   Abstrack The household industry plays a crucial role in improving the rural economy, particularly in Cipeles Village, Tomo District, Sumedang Regency. This industry not only serves as a source of livelihood for the local community but also holds significant potential in enhancing the competitiveness of local products. However, in practice, the household industry in this village still faces various challenges that hinder its growth, especially in terms of product quality and packaging innovation. Local processed products often struggle with standardization of raw materials, production techniques, and packaging aesthetics, making them less attractive to consumers. To address these challenges, a systematic and targeted empowerment effort is required to enhance the competitiveness of household industries through quality improvement and packaging innovation. Providing assistance in implementing raw material standardization, hygiene and sanitation training, and attractive packaging design is expected to increase the marketability of local products from Cipeles Village. Moreover, the utilization of digital marketing strategies and branding reinforcement are key factors in expanding market reach. This study aims to provide concrete solutions for sustainable household industry development, ensuring that it contributes to the broader economic welfare of the local community. Collaboration between the government, financial institutions, and the community is essential to overcoming the limitations of capital access, technology adoption, and training. With the right strategy, enhancing product quality and innovative packaging can serve as a driving force for economic growth, ensuring that local industries remain competitive in an increasingly modern market.
Peningkatan Literasi Keuangan Siswa SMA melalui Program Edukasi sebagai Upaya Mengurangi Perilaku Konsumtif Rahmadewi, Idayu; Inawati, Wahdan Arum; Nusuki, Ina
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2026): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/kjs3a374

Abstract

The lack of financial literacy among the younger generation is a serious obstacle to realizing the vision of Indonesia's Golden Generation 2045. Increasingly easy access to digital financial services, the proliferation of electronic transactions, and the increasing willingness to borrow make teenagers vulnerable to consumer behavior and poor financial decision-making. This phenomenon emphasizes the urgency of instilling financial literacy education starting in secondary education. This community service activity was held to strengthen students' knowledge and understanding of wise financial management through a financial literacy education program at SMA Edu Global, Bandung City. The method used was interactive counseling that included a pre-test, material presentation, discussion sessions, educational games, a post-test, and participant satisfaction evaluation. This activity was attended by 136 students, and the results showed a significant increase in answer scores from 400 points in the pre-test to 412 points in the post-test. In addition, a satisfaction survey recorded that 71.25% of participants agreed or strongly agreed that this activity was beneficial, the material was easy to understand, and it was worth holding regularly. These findings confirm that financial literacy education effectively strengthens participants' basic understanding of financial management while building awareness of the importance of responsible financial behavior. It is recommended that such programs be implemented on an ongoing basis as part of efforts to improve the financial literacy of the younger generation.
Islamic Social Business: The Role of al-Qardul Hasan in Empowering Vulnerable Micro-Enterprises through Bankziska Adi Santoso; Yuyun Ristianawati; Sri Hartono; Fanji Farman; Ina Nusuki
Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Alumni dan Santri Mahyajatul Qurro'

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53754/19sqjj52

Abstract

This study examines the development and implementation of Islamic financial institutions based on Al-Qardul Hasan, specifically through the Bankziska model, in the context of empowering micro, small, and medium enterprises (MSMEs). The phenomenon underlying this research is the high dependence of MSMEs on loan sharks who provide high-interest loans, especially in traditional markets, rural areas, and poor urban areas. In addition, the difficulty of accessing finance from conventional and Islamic banks further exacerbates the economic conditions of MSMEs. The Bankziska concept offers an alternative solution by providing loans without interest, without administrative fees, without fines, and collateral. Bankziska utilizes zakat, infaq, shodaqoh, and other social and religious funds to support MSMEs. The main objective of this concept is to realize a prosperous and just society (Baldatun thayyibatun wa rabbun ghafur). The research method used is qualitative with a case study approach. The research results indicate that the Bankziska concept can serve as an alternative model for empowering MSMEs based on Sharia principles, reducing dependence on loan sharks, and increasing financial access for MSMEs. Implications of this research include the development of a more inclusive and sustainable Sharia financial business model.
Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
Co-Authors Adi Santoso Ahmad Andy Adinegara Amelia Setiawan Dini Wahjoe Hapsari Djadjadikerta, Hamfri Dudi Pratomo Erpi Rahman Fanji Farman Fanji Farman Fanji Farman Idayu Rahmadewi Maman Nurochman Novy Fajrianti Novy Fajriati Rahman, Erpi Sri Hartono TIANA FENNY KRISDINA Wahdan Arum Inawati Wahdan Arum Inawati Yuyun Ristianawati