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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pembentukan Perumda Pasar Guna Mendorong Perekonomian Daerah Fachruzzaman Fachruzzaman; Eddy Suranta; Danang Adi Putra; Herawansyah Herawansyah; Indah Oktari Wijayanti
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i2.1367

Abstract

The existence of markets plays a very important role in the economy, both at the local and national levels. Markets are not only places where sellers and buyers meet to carry out transactions, but are also centers of economic activity that influence various aspects of people's lives. Through markets, various goods and services can be bought and sold, thereby meeting people's needs and improving their quality of life. Markets also play a crucial role in determining the prices of goods and services through supply and demand mechanisms. Prices formed in the market reflect the balance between the quantity of goods available and the quantity of goods needed by consumers. This process ensures that resources are allocated efficiently and that the goods most needed by society are available at reasonable prices. It is hoped that the establishment of a Regional Public Company (Perumda) will encourage improvements in the economic sector through various strategic methods and have a broad impact. Perumda can act as a driving force for the local economy by creating new jobs, increasing regional income, and expanding the local economic base. With the operation of Perumda, various economic sectors such as trade, industry and services can develop more rapidly.
The Influence of CEO Characteristics on Environmental, Social, and Governance (ESG) Information Disclosure at IDXESGL Difitri, Sholeha Kurnia; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1644

Abstract

The objective of this research is to examine how the traits of CEOs impact the release of ESG information in companies that are part of the IDXESGL index on the Indonesian Efe Exchange (IDX) during the timeframe of 2021-2023. The characteristics of the CEOs studied are with four characteristics including tenure, age, gender, and educational background. The findings of the study revealed that the tenure and age of the CEO had a negative effect on the disclosure of ESG information, while the gender and educational background of the CEO had a positive influence on the disclosure of ESG information. This study only considers four characteristics of CEOs as independent variables that affect the disclosure of ESG information so for future researchers it is suggested to add other factors of CEO characteristics such as citizenship & ethnicity, and CEO narcissism so that they can be explained simultaneously in the research model to obtain a more thorough understanding of the influence of CEO characteristics on ESG information disclosure. These results will offer useful perspectives on how the traits of a CEO can impact the choices and behaviors they make in relation to ESG. These findings can also contribute to corporate governance literature and provide practical implications for companies in formulating effective ESG information disclosure strategies for a company's sustainability.
How Green Accounting, Company Size and Company Performance on the Indonesian Sharia Stock Index ? Indah Oktari Wijayanti; Danang Adi Putra; Febi AJi Riansyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.2963

Abstract

This study aims to determine the application of green accounting, company size and company performance with the Indonesian Sharia Stock Index (ISSI). This research uses quantitative research. The population in this study are mining companies listed on the Indonesian Sharia Stock Index (ISSI) for 2021-2023. The sampling technique used in this study used purposive sampling. The number of companies sampled in this study were 807 companies. The type of data used is secondary data, namely in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official websites of related companies. The dependent variable used in this study is Company Performance. Meanwhile, the independent variables use green accounting and company size. The data analysis method used is panel data regression analysis with the help of the SPSS application program. The results of this study indicate that green accounting and company size have a positive and significant effect on company performance
The Effect of Dividend Yield, Dividend Payout Ratio, and Stock Volume on the Dividend Trap in IDXHIDIV20 Putri, Fitria Oktaviani; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1640

Abstract

A dividend trap is a condition where investors are trapped buying shares at high prices, and the share price continues to fall after the cum date. Investors typically consider dividend yield (DY), dividend payout ratio (DPR), and stock volume as key indicators for evaluating the potential risk of a dividend trap when making investment decisions. This research seeks to examine the impact of dividend yield (DY), dividend payout ratio (DPR), and stock volume on the occurrence of the dividend trap in companies listed in IDXHIDIV20 during the 2023 period. The dividend trap is measured through stock returns taken from the day of the General Meeting of Shareholders (GMS) until the day of dividend distribution. This research’s 2023 dividend distribution schedule and financial statements serve as secondary data. Companies in IDXHIDIV20 for the period 2023 are used as the population in this study. The purposive sampling technique was used to take samples in this study. Panel data regression analysis is used as the analysis method in this study using Eviews 12. This regression tool is used to analyze dividend yield (DY), dividend payout ratio (DPR), and stock volume. Referring to the results of the analysis, it is concluded that partially DY has a negative significant effect on dividend traps, while DPR and stock volume show no significant effect. Simultaneously, DY, DPR, and stock volume have a significant effect on dividend traps.
The Effect of Executive Diversification on CSR with Banking Performance an Intervening Variable Ariska, Reza; Wijayanti, Indah Oktari
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1646

Abstract

The aim of this study is to investigate the impact of Executive Diversification on Corporate Social Responsibility (CSR) with banking performance as a mediator. The research will focus on data from banking firms that are listed on the IDX. The research will explore how executive traits (such as nationality, ethnicity, and gender) affect CSR, with banking performance acting as a mediating factor. The variables involved are Executive Citizenship, Executive Ethnicity, and Executive Gender. The study will use multiple linear regression to test the hypothesis, utilising panel data and E-Views 12 for analysis. The research findings suggest that executive traits, specifically citizenship, ethnicity, and gender, do not significantly influence CSR. The connection between executive traits such as citizenship and ethnicity and CSR through banking performance cannot be proven using banking performance as a mediator. However, when it comes to executive traits based on gender, banking performance can demonstrate the impact of gender on CSR. Executive traits related to citizenship, ethnicity, and gender all play a role in influencing CSR through banking performance.
Sosialisasi Menabung Sejak Dini Pada Anak-Anak Desa Tebing Penyamun Kepahiang Fitranita, Vika; Wijayanti, Indah Oktari; A'yun, Qurrata
Kreativasi : Journal of Community Empowerment Vol. 3 No. 2 (2024): Vol.3 No.2,2024: September 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i4.31399

Abstract

This activity aims to train children in Tebing Penyamun Village to get used to saving money and get used to not being wasteful. service method with demonstration, lecture, and discussion methods. This activity was carried out for 15 children in Tebing Penyamun village, Kepahiang Regency, researchers found a lack of understanding of children in Tebing Penyamun village of the importance of getting used to saving money from an early age. After direct observation in the field, children who were previously uninterested and did not understand the importance of saving from an early age understood and began to want to save. The results showed that children's understanding of early saving increased when compared to before the socialization. Thus, the socialization of early saving can be considered successful to familiarize children to save money.
MEMODERINISASI KRIPIK UBI KAYU (OPAK) MENJADI PRODUK YANG SIAP BERSAING DI PASAR MODERN Lismawati, Lismawati; Wijayanti, Indah Oktari
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.97

Abstract

The development of technology and information that is increasingly advanced at this time is still not fully understood by the community, especially among rural communities. This is shown by the lack of innovation made by residents in cassava food products, namely cassava chips (opak). Cassava chips (Opak) processed into various variants of processed cassava properly will have a positive impact on becoming a product of quality, quality, competitiveness and economic value. The community service program is to increase the knowledge and understanding of rural communities to have a high awareness of the concern for the utilization of abundant cassava from low value to competitive superior products. The method of implementation is by empowering the community with processed cassava raw material innovation activities and modernizing the form of cassava chips (opak) which is more marketable so that it can compete in the modern market. This activity involved the entire community of Sidodadi Village, Central Bengkulu. The results of this activity show that there is an increase in knowledge and interest in learning from the community to utilize the abundant cassava raw materials in the village into preparations that have high economic value and ultimately can help the economy and improve the quality of life of the villagers.
Audit Quality as a Moderation Variable in Environmental, Social and Governance on the Financial Performance of IDX ESG Leaders Company Wati, Rahma; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1689

Abstract

The aim of this research is to investigate how Environmental, social, and Governance (ESG) factors impact financial performance, with consideration of Audit Quality, in companies listed on IDXESG Leaders. The study utilised secondary data from companies listed on IDX ESG Leaders. Quantitative methods were employed in this research. A purposive sampling approach was used to select companies based on specific criteria: (1) being listed on IDX ESG Leaders, and (2) consistently appearing on IDX ESG Leaders between 2021 and 2023. In this study, financial performance was considered as a dependent variable. Environmental, social, and ESG were identified as independent variables, while Audit Quality was treated as a moderation variable. The findings indicated a negative correlation between Environmental, Social, and Governance factors and the Financial Performance of IDX ESG Leaders companies, with no moderation effect being observed by Audit Quality. It is important to note that the study had limitations, including a small sample size of only 18 companies and the sole use of ROE as a measure for financial performance.
Analysis of the Influence of Islamic Corporate Governance (ICG) and Sharia Compliance on Fraud Prevention Oktihandani, Wulida; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1691

Abstract

This study investigates how Islamic Corporate Governance (ICG) and Sharia Compliance impact the prevention of fraud in Sharia Commercial Banks and Sharia Business Units during the observation period of 2021-2023. It also, examines whether these two aspects have a real or symbolic influence, given that previous findings show a mismatch between normative governance structures and the effectiveness of their implementation. The Sharia Supervisory Board, Board Commissioners, and Board Directors contribute to the establishment of Islamic Corporate Governance. The Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR) are used to evaluate compliance with Sharia principles. The dependent variable fraud calculated by calculating amount audits internal. Research studied all Islamic Commercial Banks and Business Units Indonesia from 2021-2023. Sample selected using purposive sampling method. Data obtained from annual report for the year 2021-2023 was processed using Eviews 12. The findings of the research indicate that the Board of Commissioners has a favourable impact on preventing fraud, whereas the Sharia Supervisory Board, Board of Directors, Islamic Income Ratio (IsIR), and Profit Sharing Ratio (PSR) do not contribute to fraud prevention. It should be noted that the adjusted R-squared value in this study is a modest 11.354%. The Sharia Compliance variable is determined based on only two indicators, namely the Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR).
Pengaruh Kepercayaan terhadap Organizational Citizenship Behavior (OCB) dengan Narsisme sebagai Variabel Moderasi pada UMKM, Kota Bengkulu Fiona, Febzi; Wijayanti, Indah Oktari
Management Insight: Jurnal Ilmiah Manajemen Vol 18 No 1 (2023): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Seiring dengan perubahan perilaku masyarakat yang lebih menaruh perhatian pada internet masih menjaditantangan bagi UKM dalam memasarkan produk secara online. Konsumen lebih aktif mencari apa yang diinginkanmenggunakan media online, karena dapat mengakses berbagai informasi lebih mudah dari sebelumnya. Padaintinya, digital marketing mampu mencakup kemampuan untuk melakukan banyak hal yang bisa menjangkaukonsumen, misalnya menjalankan konsep komunikasi pemasaran terpadu. Fokus masalah yang diangkat adalah bagaimana UKM memanfaatkan penerapan digital marketing, serta strategi komunikasi pemasaran yang dilakukanoleh pelaku UKM pada Komunitas Himpunan Pengusaha Muda Indonesia (HIMPI) di kota Bengkulu. Untukmengungkapkan persoalan tersebut penelitian ini menggunakan jenis penelitian kualitatif yang berguna untukmemberikan fakta dan data mengenai penerapan digital marketing produk Himpunan Pengusaha Muda Indonesia(HIMPI) di kota Bengkulu kemudian data tersebut dianalisis dengan pendekatan grounded theory yangmemberikan pengembangan terhadap bidang kajian penelitian. Kemudian teknik pengumpulan data menggunakanteknik wawancara, dokumentasi, dan observasi. Teknik analisis data dengan reduksi data, penyajian data danpenarikan kesimpulan. Sedangkan teori yang digunakan dalam penelitian ini adalah teori komunikasi pemasaranterpadu. Kata Kunci: Digital Marketing, Strategi Komunikasi Pemasaran Terpadu, UKM, HIMPI.
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati LISTIANA SRI MULATSIH Listiana Sri Mulatsih Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Ummu Kalsum Urip Sudiana Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Yahya Yahya Yahya Yahya Zoraya, Intan