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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) Jurnal Literasi Akuntansi ProBisnis : Jurnal Manajemen Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Eastasouth Journal of Effective Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship 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 Aktual : Jurnal Pengabdian Kepada Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu Hikamatzu Journal of Multidisciplinary Research Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Karawo : Journal of Community Service (KJCS)
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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
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.
Factors Affecting Interest In Using E-Commerce And E-Wallet With Using Technology Acceptance Model Fitranita, Vika; Zoraya, intan; Wijayanti, Indah Oktari
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.98-108

Abstract

This study aims to determine the Influence of Interest in Using an E-Commerce-Based Accounting Information System and the interest of OVO customers using the Technology Acceptance Model (TAM). Data collection was carried out by giving questionnaires to respondents using OVO and Tokopedia in Bengkulu City. The sample in this study were 215 respondents using OVO and Tokopedia. Measurement of data in this study using Multiple Regression analysis with analysis tools using data processing software Eviews 12. In this study used data quality test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis and hypothesis testing. The results of the study show that the ease of use variable has no effect on interest in use, the variables perceived usefulness, trust, attitudes towards use are significantly positive on interest in use, risk variables have a significant negative effect on interest in use
Dampak Penerapan Teknologi terhadap Profitabilitas dengan Pengendalian Internal di Industri ABC di Indonesia Sandrayati, Sandrayati; Wijayanti, Indah Oktari; Utami, Eva Yuniarti
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.331

Abstract

This study investigates the impact of technology implementation on profitability, taking into account the mediating role of internal control in the context of the ABC industry in Indonesia. Using a quantitative approach, this study collected data from a sample of 160 participants and used Structural Equation Modeling with Partial Least Squares (SEM-PLS) for analysis. Descriptive statistics, evaluation of measurement models, and results of structural models are examined. The findings show a significant positive relationship between technology implementation, internal control, and profitability. Analysis of the validity of the discriminant supports the peculiarities of the construct. This research contributes to an understanding of the complex interplay between technology adoption, internal control mechanisms, and financial performance in Indonesia's ABC industry. Implications for industry practitioners and avenues for future research are also discussed.
Bibliometric Analysis of Green Finance and Sustainable Investment Strategies Judijanto, Loso; Yoga, Tirta; Wijayanti, Indah Oktari
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1487

Abstract

Green finance and sustainable investment strategies have gained significant attention as key mechanisms to address global environmental challenges and drive sustainable development. This study employs bibliometric analysis to explore the thematic, geographical, and temporal trends in research on green finance and sustainable investments, using data from the Scopus database. The findings reveal that central themes, such as "sustainability," "green economy," and "investments," dominate scholarly discourse, with growing emphasis on emerging topics like "green technology innovation" and "decentralized finance." China, the United Kingdom, and European nations are identified as leading contributors to research in this field, with notable collaborations across regions. However, disparities in regional representation and challenges such as inconsistent ESG frameworks and perceived financial risks hinder the adoption of green finance globally. The study highlights opportunities for harmonizing global standards, leveraging technological innovations, and expanding research in underrepresented regions. These insights provide valuable guidance for policymakers, financial institutions, and researchers aiming to enhance the effectiveness of green finance and sustainable investments.
Pelatihan Kombinasi Pijat Marmet-Oketani Sebagai Upaya Pencegahan Stunting Di Desa Kemumu Damayanti, Damayanti; Pratama, Rini Mustikasari Kurnia; Wijayanti, Indah Oktari; Handayani, Dian
Jurnal Abdimas Kesehatan (JAK) Vol. 6 No. 3 (2024): November
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jak.v6i3.828

Abstract

tumbuh kembang anak secara maksimal. Manfaat Air Susu Ibu ini tidak diiringi dengan peningkatan pemberian kepada anak. Usaha Pemerintah Indonesia untuk menjamin pemberian ASI tertuang pada. Pijat berguna untuk memberikan rangsangan pada bagian otot di payudara agar terjadi rangsangan yang baik pada proses produksi dan pengeluaran ASI. Terapi ini juga bermanfaat mencegah terjadinya nyeri akibat pembengkakan payudara, Pijat marmet adalah teknik pijat yang memiliki manfaat melancarkan proses keluarnya ASI dengan cara manual dan menolong reflek ASI untuk keluar. Teknik pijat ini merupakan perpaduan antara cara memerah ASI dan memijat payudara. Pijat oketani dilakukan melibatkan pemisahan manual adhesi antara pangkal payudara dan fasia mayor otot dada dengan tujuan membantu pemulihan dan menjaga kontur payudara pada penampilan alaminya. Manfaat yang didapatkan antara lain, pijatan memberikan rasa nyaman pada ibu, serta mencegah terjadi masalah mastitis dan cedera pada bagian puting ibu. Pelaksanaan pengabdian masyarakat dilakukan di Desa Kemumu Kecamatan Arma Jaya Kabupaten Bengkulu Utara. Sasaran kegiatan ini adalah ibu-ibu menyusui yang berada di Desa Kemumu. Pelaksanaan pengabdian masyarakat ini dengan memberikan penyuluhan dan pelatihan secara tatap muka sasaran kegiatan sebanyak 30 orang ibu menyusui. Pelaksanaan kegiatan ini meningkatkan pengetahuan serta keterampilan pijat marmet-oketani untuk membantu melncarkan pemberian ASI yang dilihat dari peningkatan nilai rata-rata. Pemberian pelatihan pijat marmet-oketani meningkatkan pengetahuan dan keterampilan kepada ibu-ibu menyusui untuk mestimulasi produksi dan pengeluaran ASI secara manual dan mencegah terjadinya bendungan ASI serta mastitis
Evolution of Earnings Management Practices in Public Companies Judijanto, Loso; Majid, Jamaluddin; Wijayanti, Indah Oktari; Munir, Muhammad Syahrul; Sudiana, Urip
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1502

Abstract

This bibliometric analysis explores the extensive body of literature on earnings management, highlighting its evolution and the current state of research globally. Utilizing data extracted from Scopus and analyzed through VOSviewer, this study maps out the interconnected themes and identifies significant contributions from various countries, with a focus on the role of corporate governance, audit quality, and financial reporting standards. The analysis reveals a growth in research volume over the years, reflecting increasing complexity and relevance. Key trends indicate a shift from traditional theoretical frameworks to more practical concerns, such as the implications of earnings management on financial stability and market perception. The study also underscores the importance of international collaboration and the impact of regulatory environments on earnings management practices. Findings from this study suggest directions for future research, emphasizing the need for advanced detection techniques and a deeper understanding of cross-cultural dynamics in earnings management.
Analysis of the Impact of Stakeholder Engagement, Social Business Model, and Financial Sustainability on the Growth of Social Entrepreneurs Judijanto, Loso; Purwanti, Ari; Wijayanti, Indah Oktari
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1195

Abstract

This study investigates the influence of stakeholder engagement, social business models, and financial sustainability on the growth of social entrepreneurs. Employing a quantitative approach, data were collected from 230 social entrepreneurs and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that all three factors—stakeholder engagement, social business models, and financial sustainability—significantly and positively impact the growth of social entrepreneurs. Among these, stakeholder engagement emerged as the most influential factor, followed by social business models and financial sustainability. The findings underscore the critical role of strong stakeholder relationships, innovative business models, and financial stability in fostering the growth and scalability of social enterprises. These insights provide valuable guidance for social entrepreneurs and policymakers seeking to enhance the effectiveness and impact of social enterprises.
Co-Authors A'yun, Qurrata Abdullah Abdullah Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Eko Sudarmanto Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad 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 Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri 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 Monika Oktafiani Muhammad Syahrul Munir Murini, Murini Nikmah Nikmah Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Pahrijal, Rival Pian, Suprianus Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sijabat, Maria Marsitta Gabe Simarmata, Yohanes Sri Wahyuni Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Trisna Gayatri Ummu Kalsum Urip Sudiana Utama, Ferzha Putra Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Woki Bilyaro Yahya Yahya Zoraya, Intan