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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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Edukasi Literasi Pajak dan Akuntansi untuk Meningkatkan Kepatuhan Masyarakat di Kelurahan Betungan Bengkulu Isma Coryanata; Irwansyah Irwansyah; Abdullah Abdullah; Indah Oktari Wijayanti
Karawo : Journal of Community Service (KJCS) Vol. 4 No. 1 (2026): April : Karawo : Journal of Community Service (KJCS)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karawo.v4i1.150

Abstract

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.
English English: English Sijabat, Maria Marsitta Gabe; Wijayanti, Indah Oktari
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.6415

Abstract

Purpose: This inquiry aims to empirically analyze the influence of audit committee effectiveness, environmental performance, and corporate disclosure levels on the intensity of carbon emission reporting. The study focuses on corporate entities within the basic materials sector officially quoted on the Indonesia Stock Exchange throughout the 2020–2024 observation window. Research Methodology: This study employs a quantitative causal-associative design, analyzing 80 observations from 16 basic materials companies selected via purposive sampling on the IDX. Secondary data were aggregated from annual and sustainability reports, corporate websites, Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) ratings, and IDX databases. Hypotheses were tested using multiple linear regression and diagnostic assessments via IBM SPSS Statistics. Results: The results of the F-test indicate that audit committee effectiveness, environmental performance, and corporate disclosure simultaneously exert a significant influence on carbon emission transparency. However, the t-test results reveal a divergent pattern: while audit committee effectiveness and corporate disclosure demonstrate a positive and statistically significant impact, environmental performance remains statistically insignificant. Conclusions: Transparency in carbon emissions is more strongly affected by the quality of internal governance and media exposure than by environmental performance achievements. Limitations: Limited access to some historical documents for the period 2020–2024. Contributions: Beyond advancing the scholarly literature on green accounting, these findings offer actionable insights for regulatory bodies and management to improve the quality of carbon-related disclosures.
Literasi Zakat, Infaq, dan Sedekah melalui Pendekatan Akuntansi pada Masyarakat Bentiring Permai Bengkulu Indah Oktari Wijayanti; Herawansyah Herawansyah; Nikmah Nikmah; Novita Sari
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 3 No. 2 (2026): April: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v3i2.3201

Abstract

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.
Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia Dri Asmawanti S; Indah Oktari Wijayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.787

Abstract

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.
Disclosure of Corporate Social Responsibility, Green Accounting and Financial Performance on Stock Price With Company Value as an Intervening Variable Herawansyah Herawansyah; Indah Oktari Wijayanti; Danang Adi Putra
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1257

Abstract

This study investigates the impact of corporate social responsibility (CSR) disclosure, green accounting, and financial performance on share prices, using company value as an intervening variable. The research adopts a quantitative approach, focusing on companies within the mining and plantation sectors, as listed on the idx.co.id website. The sample was selected through purposive sampling, based on specific criteria set by the researchers. Data analysis was conducted using multiple linear regression analysis, processed via EViews software. Findings indicate that CSR disclosure, green accounting, and financial performance each significantly influence share prices, underscoring the importance of these factors in shaping investor perception and market value. However, company value does not serve as a successful intermediary variable for the relationship between CSR disclosure, green accounting, financial performance, and share prices. This suggests that while these factors independently impact share prices, the assumed mediating role of company value does not materialize in this context. These results contribute to the understanding of how environmental and financial disclosures, alongside financial health, directly influence share prices, highlighting the need for companies to consider direct stakeholder communication strategies to improve market performance, independent of perceived company value adjustments.
Implementasi Sistem Akuntansi Digital untuk Mendukung Kesiapan Kerja Siswa SMK Negeri 1 Manna Bengkulu Selatan Indah Oktari Wijayanti; Danang Adi Putra; Herawansyah; Trisna Gayatri
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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

Abstract

Perkembangan teknologi digital menuntut lulusan Sekolah Menengah Kejuruan (SMK) memiliki kompetensi akuntansi berbasis sistem digital sesuai kebutuhan dunia usaha dan dunia industri. Namun, pembelajaran akuntansi di SMK Negeri 1 Manna masih didominasi metode manual sehingga diperlukan intervensi untuk meningkatkan literasi dan keterampilan akuntansi digital siswa. Kegiatan pengabdian ini bertujuan untuk meningkatkan kompetensi siswa dalam penggunaan software akuntansi digital serta mendukung kesiapan kerja mereka. Metode pelaksanaan kegiatan meliputi enam tahapan, yaitu: (1) persiapan dan analisis kebutuhan mitra, (2) sosialisasi program, (3) pelatihan sistem akuntansi digital, (4) praktikum terstruktur berbasis studi kasus, (5) pendampingan dan monitoring, serta (6) evaluasi kemampuan siswa. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep akuntansi digital, kemampuan mengoperasikan software akuntansi, serta kepercayaan diri dalam menyelesaikan proses pencatatan dan pelaporan keuangan berbasis sistem. Evaluasi melalui pre-test, post-test, uji praktik, dan observasi menunjukkan sebagian besar siswa mengalami peningkatan kompetensi secara signifikan. Dengan demikian, implementasi sistem akuntansi digital terbukti efektif dalam meningkatkan kesiapan kerja siswa SMK Negeri 1 Manna dan relevan untuk diterapkan secara berkelanjutan dalam pembelajaran vokasi berbasis teknolog
PELATIHAN DAN PENDAMPINGAN MANAJEMEN KEUANGAN BAGI PENGELOLA BUMDES DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Saiful Saiful; Husaini Husaini; Indah Oktari Wijayanti
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan kegiatan pengelolaan BUMDES. Keyword : Manajemen Keuangan BUMDES
Bibliometric Mapping of Risk Management Practices in High-Emission Industries Loso Judijanto; Indah Oktari Wijayanti
West Science Business and Management Vol. 3 No. 04 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i04.2542

Abstract

High-emission industries play a pivotal role in economic development while simultaneously accounting for a disproportionate share of global greenhouse gas emissions. As these sectors face intensifying regulatory, financial, and societal pressure, risk management has expanded from a narrow focus on operational and safety issues toward broader environmental, climate, and sustainability risks. This study conducts a bibliometric mapping of research on risk management practices in high-emission industries using data retrieved from the Scopus database and analyzed with VOSviewer. Co-authorship, co-citation, and keyword co-occurrence networks are employed to identify influential authors, institutions, countries, thematic clusters, and temporal trends. The results show that “risk management” and “sustainable development” form the conceptual core of the field, closely linked to themes such as climate change, carbon emissions, emission control, environmental and health risks, and sector-specific concerns in construction and gas industries. Overlay and density visualizations indicate a shift from early work on air pollution, health risks, and environmental monitoring toward more recent emphasis on carbon accountability and climate-transition agendas. Country collaboration networks reveal a core group of leading contributors (particularly the United States, United Kingdom, China, and India) surrounded by emerging participants. Overall, the study consolidates a fragmented literature, clarifies the intellectual structure and evolution of the field, and highlights opportunities for future research on how risk management can support low-carbon transitions in carbon-intensive sectors.
Pengaruh Struktur Kepemilikan, Environmental, Social, and Governance (ESG), dan Inovasi Hijau terhadap Nilai Perusahaan Monika Oktafiani; Indah Oktari Wijayanti
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.303

Abstract

This study examines the effect of ownership structure, ESG, and green innovation on firm value in companies listed on the ESG Leaders index from 2021 to 2024. Firm value is measured using Tobin's Q ratio. A quantitative approach with purposive sampling was adopted. Based on predetermined criteria, 17 companies were selected, yielding 68 observations. Data were collected from annual reports, sustainability reports, and ESG risk scores from the IDX ESG Leaders index. Multiple linear regression analysis was performed using SPSS. The results indicate that institutional ownership has no positive effect on firm value, ESG has a significant positive effect, and green innovation has no positive effect. This study contributes to the literature by examining the determinants of firm value and advocating for enhanced reporting standards and broader implementation of sustainable practices, which may inform policy development to advance sustainable finance in Indonesia.
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 Munir, Muhammad Syahrul 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