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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Madaniya Jurnal Ekonomika dan Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Nurindrasari, Diana
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Modern Slavery Disclosure in Indonesia Corporate Supply Chains Sari, Padma Adriana; Sumiadji; Nurindrasari, Diana; Metha Nurfitriasih, Dyah; Siddiqui , Aaiman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.003

Abstract

Abstract: Modern Slavery Disclosure in Indonesia Corporate Supply Chains.Purpose: This study examines how Indonesian companies disclose modern slavery risks under a voluntary reporting regime. Method: This research uses content analysis on sustainability reports published by companies listed on the LQ-45 of the Indonesian Stock Exchange. Results: Findings show that Indonesian firms rely on narrative based reporting with minimal quantifiable data or independent verifications limiting corporate accountability in addressing modern slavery risks. Novelty: The study explores modern slavery disclosures in Indonesia's voluntary context, highlighting transparency challenges. Contribution: The study provides empirical evidence on disclosure gaps and calls for stronger regulatory interventions to enhance reporting consistency and effectiveness, aligning Indonesia's corporate governance with global standards. Abstrak: Pengungkapan Perbudakan Modern di Rantai Pemasok Korporasi Indonesia Tujuan: Studi ini meneliti bagaimana perusahaan-perusahaan Indonesia mengungkapkan risiko perbudakan modern di bawah rezim pelaporan sukarela. Metode: Penelitian ini menggunakan analisis konten pada laporan keberlanjutan yang diterbitkan oleh perusahaan-perusahaan yang terdaftar di LQ-45 Bursa Efek Indonesia. Hasil: Temuan menunjukkan bahwa perusahaan-perusahaan Indonesia bergantung pada pelaporan berbasis naratif dengan data kuantitatif minimal atau verifikasi independen yang membatasi akuntabilitas perusahaan dalam menangani risiko perbudakan modern. Kebaruan: Studi ini mengeksplorasi pengungkapan perbudakan modern dalam konteks sukarela di Indonesia, menyoroti tantangan transparansi. Kontribusi: Studi ini memberikan bukti empiris tentang kesenjangan pengungkapan dan menyerukan intervensi regulasi yang lebih kuat untuk meningkatkan konsistensi dan efektivitas pelaporan, menyelaraskan tata kelola perusahaan Indonesia dengan standar global.
Kinerja Keuangan dan Klasterisasi 8 Provinsi Maritim di Indonesia Ardiansyah, Ardiansyah; Nurindrasari, Diana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/r8frja15

Abstract

This research aims to examine the regional financial performance of maritime provinces that are members of the BKSDK as well as clustering financial performance based on 3 Indonesian regions, namely the Western Indonesia Region (WIB), the Central Indonesia Region (WITA), and the Eastern Indonesia Region (WIT). This research approach is quantitative using data from the 2022- 2023 Budget Realization Report (LRA) in 8 maritime provinces by calculating the regional independence ratio, harmony ratio, and growth ratio. The results of the research show that the overall average independence ratio of independent provinces is at a low to medium level, but the regional clusters have different levels. The overall average regional compatibility ratio and clustering have a good level of compatibility. Meanwhile, the growth ratio, both overall average and clustered has decreased.
A Critical Review of Personal Finance Tracker Technologies Among Gen Z Nurindrasari, Diana; Amelia Indah Kusdewanti; Ima Kristanti; Aisyah Vanadia Rubianto
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.008

Abstract

Abstract: A Critical Review of Personal Finance Tracker Technologies among Gen Z Purpose: The objective of this study is to critically review personal financial tracker technologies among Gen Z. Method: A multi-method approach, including synchronous and asynchronous with accounting students at the State Polytechnic of Malang. Result: mental accounting and financial education play a significant role in shaping the intention and practice of using the application. Novelty: This article critically explores how technology could create financial literacy, practice, and susceptibility for Gen Z. Contribution: This study adds to behavioural finance and digital sociology by examining Gen Z's financial knowledge and technology.   Abstrak: Tinjauan Kritis Teknologi Pelacak Keuangan Pribadi di Kalangan Gen Z Tujuan: Tujuan penelitian ini untuk reviu kritis personal financial tracker technologies pada Gen Z. Metode: pendekatan multi method yaitu synchronous and asynchronous pada mahasiswa Akuntansi di Politeknik Negeri Malang. Hasil: Mental accounting dan edukasi finansial berperan besar dalam membentuk niat dan praktik penggunaan aplikasi. Kebaruan: Artikel ini secara kritis mengeksplorasi bagaimana teknologi dapat menciptakan literasi keuangan, praktik, dan kerentanan terhadap generasi Z. Kontribusi: penelitian ini memperluas kajian dalam bidang keuangan perilaku dan sosiologi digital dengan memberikan perspektif tentang relasi antara teknologi dan kesadaran finansial pada Gen Z.      
Balanced scorecard recontruction through value of Khalifatullah fil Ardh – Abdullah Nurindrasari, Diana; Triyuwono, Iwan; Mulawarman, Aji Dedi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 2 (2018): August - November 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i2.1481

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives:  human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.
THE IMPLEMENTATION OF THE OJIR APPLICATION AT CENTRAL WASTE BANK IN MALANG DISTRICT FOR THE MANAGEMENT OF HOUSEHOLD-SCALE ORGANIC WASTE DIVERSIFICATION PROCESSES Nurhasan, Usman; Rohadi, Erfan; Nurindrasari, Diana; Arianto, Rakhmat; Pradibta, Hendra
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2163

Abstract

The Ojir application, a mobile-based innovation for organic waste management at Central Malang Waste Bank (BCM), provides an effective solution to streamline the collection and management of organic waste. Addressing environmental concerns such as food scraps, dry leaves, and fruits, the application responds to Ministry of Environment and Forestry (KLHK) data indicating that approximately 61.50% of total waste is organic, necessitating efficient management to reduce waste volume. Established in 2016, BCM faced challenges in manual data management and limited organic waste search capabilities. To address these issues, Ojir was introduced to modernize the organic waste management system. This innovation surpasses traditional waste management by incorporating a process of diversifying organic waste into maggot raw material. Beyond resolving existing waste bank issues, Ojir enhances management efficiency, allowing users to easily track and manage organic waste with increased accuracy. Consequently, the paradigm of organic waste management shifts towards modernity, effectiveness, and efficiency. Aligned with efforts to create a clean and sustainable environment, Ojir represents an innovative step in reinforcing the role of waste banks in handling organic waste in the technological era. The incorporation of the maggot raw material process further exemplifies the forward-thinking approach in sustainable waste management
Co-Authors Aji Dedi Mulawarman Amelia Indah Kusdewanti Amelia Indah Kusdewanti Ardiansyah ARDIANSYAH ARDIANSYAH Devy Pusposari Dyah Metha Nurfitriasih Erfan Rohadi Fatimah Annisa Hendra Pradibta Ima Kristanti Iwan Triyuwono Lilik Purwanti Metha Nurfitriasih, Dyah Novrida Qudsi Lutfillah Nurfitriasih, Dyah Metha Padma Adriana Sari Rakhmat Arianto Roekhudin Rosy Aprieza Puspita Zandra Rubianto, Aisyah Vanadia Sari, Padma Adriana Siddiqui , Aaiman Soelchan Arief Effendi Sumiadji Sumiadji - Tathia Rizki Alika Usman Nurhasan