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All Journal Penggunaan Media Sains Flipbook dalam Pembelajaran IPA di Sekolah Dasar Balance: Journal of Islamic Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Balance: Journal of Islamic Accounting
Lestari, Sri Widi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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A Literature Review : The Role of Corporate Boards in Enhancing Banks' Financial Performance Khomidah, Tri Nurul; Lestari, Sri Widi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11384

Abstract

This study explores the role of corporate boards in enhancing banks' financial performance by examining various board characteristics such as size, gender diversity, institutional ownership, board independence, audit committee structure, and financial expertise quality. It is a qualitative study that employs a literature review method that involves identifying, selecting, and synthesizing relevant journal articles to understand the key characteristics and impacts of corporate boards. The data consist of journal articles related to corporate boards, sourced from both Indonesian and international reputable journals. These articles were selected based on their relevance to the research topic. The literature review reveals that effective boards significantly contribute to improving bank profitability, primarily through tighter oversight, optimal risk management, and well-informed strategic decision-making. Gender diversity on boards also proves to enhance transparency and corporate governance, while the duality of CEO and Board Chair roles may reduce oversight effectiveness. Besides internal factors, the findings emphasize the importance of managing external risks, such as political and economic instability, to sustain bank performance. This study offers important implications for bank management and regulators to strengthen corporate governance by establishing competent and diverse boards to drive sustainable and stable financial performance in the banking sector.
A Literature Review : The Role of Corporate Boards in Enhancing Banks' Financial Performance Khomidah, Tri Nurul; Lestari, Sri Widi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11384

Abstract

This study explores the role of corporate boards in enhancing banks' financial performance by examining various board characteristics such as size, gender diversity, institutional ownership, board independence, audit committee structure, and financial expertise quality. It is a qualitative study that employs a literature review method that involves identifying, selecting, and synthesizing relevant journal articles to understand the key characteristics and impacts of corporate boards. The data consist of journal articles related to corporate boards, sourced from both Indonesian and international reputable journals. These articles were selected based on their relevance to the research topic. The literature review reveals that effective boards significantly contribute to improving bank profitability, primarily through tighter oversight, optimal risk management, and well-informed strategic decision-making. Gender diversity on boards also proves to enhance transparency and corporate governance, while the duality of CEO and Board Chair roles may reduce oversight effectiveness. Besides internal factors, the findings emphasize the importance of managing external risks, such as political and economic instability, to sustain bank performance. This study offers important implications for bank management and regulators to strengthen corporate governance by establishing competent and diverse boards to drive sustainable and stable financial performance in the banking sector.
Pengaruh Risk Assesment dan Adopsi Teknologi Informasi terhadap Pendeteksian Fraud pada BPK RI Irfani, Khansha Sindra; Winarningsih, Srihadi; Adrianto, Zaldy; Lestari, Sri Widi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.2931

Abstract

Pendeteksian fraud merupakan aspek krusial dalam audit keuangan, terutama di lembaga pemeriksa seperti Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Fraud yang tidak terdeteksi dapat menyebabkan dampak besar terhadap transparansi dan akuntabilitas keuangan negara. Penelitian ini bertujuan untuk menganalisis bagaimana risk assessment dan adopsi teknologi informasi dapat meningkatkan efektivitas pendeteksian fraud. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui wawancara mendalam, analisis dokumen, dan observasi terhadap auditor yang bekerja di BPK RI. Hasil penelitian menunjukkan bahwa semakin baik proses risk assessment yang diterapkan, semakin akurat pendeteksian fraud yang dilakukan. Faktor seperti pengalaman auditor, pemahaman terhadap entitas auditee, serta komunikasi internal menjadi elemen penting dalam efektivitas risk assessment. Selain itu, adopsi teknologi informasi terbukti membantu auditor dalam memperoleh dan menganalisis data dengan lebih cepat, sehingga mempercepat proses pendeteksian fraud. Penggunaan aplikasi audit yang terintegrasi meningkatkan efisiensi kerja auditor dan mengurangi risiko kesalahan manusia. Dengan demikian, kombinasi risk assessment yang efektif dan pemanfaatan teknologi informasi yang optimal dapat menjadi strategi utama dalam mendukung transparansi dan akuntabilitas keuangan di Indonesia.
Transforming Microteaching through Flipbook for Preparing Future Accounting Educators towards SDG 4 Lestari, Sri Widi; Irfani, Khansha Sindra; Astuti, Dwi Puji; Maulana, Iwan
Teknodika Vol 24, No 1 (2026): Teknodika
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/teknodika.v24i1.108245

Abstract

his study investigates the role of digital innovation in teacher education by integrating a flipbook-based microteaching handbook into the Accounting Education program. Although printed modules remain widely used in microteaching courses, they often fail to effectively engage digital-native student teachers or support the development of essential 21st-century teaching competencies. Using a quasi-experimental pretest–posttest control group design, 60 fifth-semester students were assigned to an experimental group using the digital flipbook and a control group using printed modules. Microteaching performance was assessed through standardized rubric scores. Results showed significantly greater improvement in the experimental group, t(58)=4.37, p<0.001, with a large effect size (Cohen’s d=0.86). The experimental group achieved an 18.3% learning gain compared to 8.1% in the control group. Questionnaire data also indicated positive student perceptions regarding improved understanding (85%), confidence (92%), and motivation (88%). These findings demonstrate that flipbook-based materials not only enhance microteaching performance but also support higher engagement and digital readiness. Integrating interactive digital learning resources into teacher education can therefore contribute to achieving Sustainable Development Goal (SDG) 4, particularly Target 4.c on preparing qualified and digitally competent educators.
Co-Authors Dwi Puji Astuti Irfani, Khansha Sindra Maulana, Iwan Tri Nurul Khomidah, Tri Nurul Winarningsih, Srihadi Zaldy Adrianto