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All Journal EKONOMIA DiE: Jurnal Ilmu Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen RJABM (Research Journal of Accounting and Business Management) SEIKO : Journal of Management & Business JURNAL AKUNIDA YUME : Journal of Management Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Abdimas Mahakam Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Manajerial (Managerial Accounting Journal) SWARNA Sepakat : Sesi Pengabdian Kepada Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Taawun: Jurnal Pengabdian kepada Masyarakat
Andi Indrawati
Universitas 17 Agustus 1945 Samarinda
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PKM : PONDOK PESANTREN DI JANTUNG TOLERANSI: MEMBANGUN HARMONI ISLAM DI BALI Indrawati, Andi; Tukimun, Tukimun; Latif, Imam Nazarudin
SEPAKAT Sesi Pengabdian pada Masyarakat Vol. 5 No. 1 (2025): SEPAKAT JUNI 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/sepakat.v5i1.433

Abstract

Program pengabdian masyarakat ini dilaksanakan sebagai wujud kolaborasi antara Universitas 17 Agustus 1945 Samarinda, Universitas Nahdlatul Ulama Jepara, dan Universitas Narotama, dengan fokus pada Pondok Pesantren Syifaul Qulub Soko Tunggal di Denpasar, Bali. Tujuan utama kegiatan ini adalah memenuhi kebutuhan esensial dan meningkatkan motivasi serta kepercayaan diri sekitar 40 anak santri. Metode pelaksanaan melibatkan survei kebutuhan, perencanaan program partisipatif, implementasi kegiatan berbagi, serta sesi motivasi dan mentoring, yang diikuti dengan monitoring dan evaluasi berkelanjutan. Hasil program menunjukkan bahwa penyediaan perlengkapan belajar, kebutuhan pribadi, dan nutrisi tambahan secara signifikan meningkatkan kenyamanan dan kualitas hidup anak-anak di pesantren. Lebih lanjut, sesi inspiratif dan mentoring berhasil menumbuhkan semangat belajar, memperjelas visi masa depan, dan memperkuat karakter positif santri. Partisipasi aktif anak-anak dan sambutan positif dari pihak pesantren menjadi indikator keberhasilan program. Kesimpulannya, kolaborasi antarperguruan tinggi ini efektif dalam memberikan dampak positif yang holistik, baik secara material maupun non-material, bagi pengembangan generasi muda di lingkungan pesantren. Program ini diharapkan dapat menjadi model bagi inisiatif pengabdian masyarakat serupa di masa mendatang.
Pendidikan Pelatihan (Diklat), Kompetensi Dan Motivasi Kerja Terhadap Kinerja Pegawai PNS Di Kutai Timur Indrawati, Andi
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.7964

Abstract

Kinerja karyawan di Badan Pengembangan Sumber Daya Manusia Kabupaten Kutai Timur menjadi fokus penelitian ini, yang berupaya menjawab pertanyaan tentang hubungan antara pelatihan, kompetensi, dan motivasi dalam bekerja.Penelitian ini menggunakan metode deskriptif kuantitatif berbasis teori manajemen sumber daya manusia, mencakup pelatihan, kompetensi, motivasi kerja, dan kinerja karyawan. Penelitian dilakukan di Badan Kepegawaian Pengembangan Sumber Daya Manusia Kabupaten Kutai Timur dengan populasi 1.461 orang dan sampel 314 orang. Analisis menggunakan regresi linier berganda pada SmartPLS. Hasil menunjukkan pelatihan berkontribusi sebesar 13,55% terhadap kinerja karyawan, kompetensi sebesar 16,79%, dan motivasi intrinsik sebesar 12,17%. Kompetensi memiliki pengaruh langsung sebesar 8,19%, sedangkan motivasi kerja menyumbang 5,75%. 
Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance Indrawati, Andi; Ruliana, Titin; Yudhyani, Eka; Nurfitriani, Nurfitriani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.392

Abstract

Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.
Omnichannel Strategy, Chatbot Responsiveness, and Same-Day Delivery's Influence on Customer Satisfaction in the Metaverse Commerce Era: A Case Study of Bukalapak and Zalora" Nurfitriani; kulsum, umi; Andrey Putra Susanto; Indrawati, Andi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8005

Abstract

This research aims to examine the influence of omnichannel strategy, chatbot responsiveness, and same-day delivery on customer satisfaction within the context of metaverse commerce. Using a quantitative approach with regression analysis, the study focuses on a case study of two e-commerce platforms, Bukalapak and Zalora. Data was collected through online questionnaires from a sample population of 300 people in Samarinda and its surrounding areas who have used these three services. The analysis method used was a combination of SEM-PLS.  The research findings show that all three independent variables—omnichannel strategy, chatbot responsiveness, and same-day delivery—have a significant influence on customer satisfaction. All alternative hypotheses were accepted. Among the three variables, same-day delivery showed the strongest influence, indicating that delivery speed is a crucial factor for customers. Meanwhile, chatbot responsiveness and omnichannel strategy also had a positive influence, although their impact was smaller compared to same-day delivery. The model was able to explain a large portion of the variation in customer satisfaction.  The implications of these findings suggest that companies like Bukalapak and Zalora need to prioritize delivery services to improve customer satisfaction. The results of this study can serve as a guide for optimizing omnichannel strategies, chatbots, and logistics. It is also recommended that future research includes additional variables and uses qualitative methods to provide a more comprehensive understanding.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Khamainy, Arief Hidayatullah; Amalia, Mekar Meilisa; Cakranegara, Pandu Adi; Indrawati, Andi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
KAJIAN SISTEM PENGENDALIAN INTERNAL, KEPUASAN KERJA, DAN BEBAN TUGAS TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Yonathan Luhat; Titin Ruliana; Indrawati, Andi
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention, dengan Komitmen Organisasisebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan PLS (Partial Least Square) berbasis data yang diperoleh dari responden karyawan. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan kepuasan kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi karyawan, sedangkan beban kerja berpengaruh negatif signifikan terhadap Komitmen Organisasi. Selanjutnya, Sistem Pengendalian Internal dan kepuasan kerja berpengaruh negatif signifikan terhadap turnover intention, sedangkan beban kerja menunjukkan pengaruh positif signifikan. Komitmen Organisasiterbukti memiliki pengaruh negatif signifikan terhadap turnover intention. Selain itu, Komitmen Organisasi juga memediasi secara signifikan hubungan antara Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention. Temuan ini memperkuat pentingnya peran Komitmen Organisasi dalam mempertahankan karyawan serta perlunya pengelolaan beban kerja yang proporsional, pemberian Sistem Pengendalian Internal yang tepat, dan peningkatan kepuasan kerja dalam menekan niat keluar dari organisasi.
Pengaruh Emotional behavior dan motivasi kerja terhadap kinerja dengan Burnout sebagai mediasi (Studi Pada Frontliner di Coffeeshop Samarinda) Anwar, Muhammad Hairil; indrawati, Andi; Nurfitriani, Nurfitriani
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5435

Abstract

The coffee shop industry in Indonesia has experienced rapid growth with intense competition, requiring frontliners to display positive emotional behavior in serving customers. However, high emotional demands can potentially cause burnout which may decrease employee performance. This study aims to analyze the effect of emotional behavior and work motivation on the performance of coffee shop frontliners in Samarinda City with burnout as a mediating variable. The research method uses a quantitative approach with convenience sampling technique, involving 30 coffee shop frontliner respondents in Samarinda. The research instrument consisted of a questionnaire with a 5-point Likert scale that has been tested for validity and reliability. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that emotional behavior and work motivation have no significant effect on frontliner performance or burnout. Conversely, burnout was proven to have a negative and significant effect on performance (significance 0.010), meaning that the higher the level of burnout, the lower the frontliner performance. The Sobel mediation test shows that burnout does not mediate the relationship between emotional behavior and performance or between work motivation and performance. This finding indicates that burnout acts as an independent variable that directly affects performance, not as an intervening variable. This study concludes that burnout is a key factor determining the quality of coffee shop frontliner performance, therefore coffee shop managers need to focus on burnout prevention and management strategies to maintain optimal service performance.
Reward and Punishment Mediation in the Relationship Between Employee Discipline, Communication, and Employee Commitment Budiarto, Krisna Ramadhan; Indrawati, Andi; Wongso , Rusmadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4620

Abstract

In the context of public-sector organizations facing increasing demands for accountability and performance, understanding the mechanisms that shape employee commitment remains a critical managerial concern. This study examines the mediating roles of reward and punishment in the relationships among employee discipline, communication, and employee commitment. Using a quantitative approach with Structural Equation Modeling (SEM), data were collected from all 130 employees through total sampling. The findings indicate that employee discipline significantly influences employee commitment but has no significant effect on communication. Reward and punishment significantly improve communication, but do not enhance employee commitment. Mediation tests show that reward and punishment do not significantly mediate the relationship between discipline and employee commitment, although partial mediation occurs in the discipline–communication pathway. This study concludes that employee commitment in public-sector organizations cannot be effectively developed solely through extrinsic control mechanisms. This research contributes to public-sector HRM literature by demonstrating that structured reinforcement systems strengthen communication yet fail to build deeper psychological commitment.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Perbankan di BEI Aprillia, Juwita; Indrawati, Andi
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11293

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan (size) dan profitabilitas terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025. Nilai perusahaan dalam studi ini diproksikan melalui Price to Book Value (PBV), sedangkan ukuran perusahaan diukur dengan logaritma natural total aset dan profitabilitas diukur melalui Return on Assets (ROA). Metode penelitian yang digunakan adalah kuantitatif eksplanatori dengan desain analisis data panel. Sampel dipilih menggunakan teknik purposive sampling, menghasilkan 15 observasi dari 5 perusahaan perbankan besar. Data diolah menggunakan perangkat lunak Stata 17 dengan pendekatan Random Effects Model (REM) berdasarkan hasil uji Hausman. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa efisiensi laba merupakan sinyal utama bagi investor. Sebaliknya, ukuran perusahaan berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan, menunjukkan bahwa bagi bank berskala besar, skala aset bukan lagi penentu utama valuasi pasar. Secara simultan, kedua variabel berpengaruh signifikan dengan kemampuan prediksi model (R-squared Overall) sebesar 85,9%. Temuan ini menyarankan manajemen bank untuk memprioritaskan efisiensi penggunaan aset guna meningkatkan daya tarik investor. 
Co-Authors Adisthy Shabrina Nurqamarani Amalia, Mekar Meilisa Andrey Putra Susanto Anwar, Muhammad Hairil Aprillia, Juwita Arief Hidayatullah Khamainy Budiarto, Krisna Ramadhan Cakranegara, Pandu Adi Cakranegara, Pandu Adi Catur Kumala Dewi Catur Kumala Dewi Danna Solihin Danna Solihin Danna Solihin Eka Yudhyani Eka Yudhyani, Eka Ekawati Ekawati Ekawati Ekawati ESWAN, TUKIMUN, Faizal Reza Heni Emawati Heryanto Imam Nazarudin Latif Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Mardiana Mardiana Masithoh, Rina Mekar Meilisa Amalia Muhammad Nur Mursalim, Andi Nurfitri Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Nuuridha Matiin Rina Masithoh Rina Masithoh Haryadi Solihin, Danna Syamsiar, Syamsiar Titin Ruliana Wongso , Rusmadi Yonathan Luhat