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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 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 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 Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi Karawo : Journal of Community Service (KJCS) Jurnal Demi Pengabdian Masyarakat
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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Analysis of the Influence of Islamic Corporate Governance (ICG) and Sharia Compliance on Fraud Prevention Wulida Oktihandani; Indah Oktari Wijayanti
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).
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

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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

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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 Fitria Oktaviani Putri 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 Lismawati Lismawat 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 Muhammad Verdy Efriansyah Nasution Murini, Murini Nikmah Nikmah Nikmah Nikmah Nikmah Nikmah Nila Aprila Nopianti, Rina Novita Sari Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Pahrijal, Rival Pian, Suprianus Rahma Wati 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 Sholeha Kurnia Difitri Sijabat, Maria Marsitta Gabe Simarmata, Yohanes Sri Wahyuni Sriwidharmanely Sriwidharmanely 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 Vika Fitranita Wily Mohammad Woki Bilyaro Wulida Oktihandani Yahya Yahya Zoraya, Intan