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All Journal Jurnal Reviu Akuntansi dan Keuangan Abdimas Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal AKSES: Jurnal Ekonomi dan Bisnis ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Accounting and Finance Management (JAFM) Journal of Multiperspectives on Accounting Literature
Aviani Widyastuti
Universitas Muhammadiyah Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ASSISTANCE FOR THE PREPARATION OF THE PETUNGSEWU BUMDES REVIVAL STRATEGY Oktavendi, Tri Wahyu; Widyastuti, Aviani
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2023): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i2.1611

Abstract

This service aims to assist BUMDes so they can find out village potential that can be developed. The mentoring method is carried out starting from the FGD to collect various inputs and evaluations on the BUMDes DAU. After that, a field survey was assisted by the Student PMM Team to find out the real condition of BUMDes. Finally, mentoring is carried out to solve all existing problems. The results of this service are several strategies that can be offered to improve the management of BUM Desa Petungsewu, including that BUM Desa needs to develop strategic partnerships in the form of BUMDes cooperation between villages or cooperation with the private sector. Therefore, the Matching Fund Program will be very helpful for the success of this strategy.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Leniwati, Driana; Widyastuti, Aviani; Sholana, Rafli; Latifah, Sri Wahjuni; Mawardi, Fahmi Dwi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 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.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Perilaku UMKM Dalam Menggunakan Fintech: Fokus Regulatory dan Mitigasi Risiko Muhammad Wildan Affan; Widyastuti, Aviani
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.100

Abstract

The purpose of this research is to evaluate the use of fintech by conducting a study of the behavior of MSME actors, both that focus on promotion and focus on prevention of risk mitigation in the use of fintech. Data collected using a questionnaire with respondents who use MSME using fintech (payment). This study analyzes the data using the Structural Equation Model (SEM) by going through two stages of data analysis, namely evaluating the measurement model and testing the hypotheses that are built. The results showed that traits that focused on promotion would always try to choose risk while traits that focused on prevention would try to avoid risks. The risk mitigation of fintech carried out by users will increase according to the willingness of MSME actors to use fintech. So in other words, the higher the risk, the individual character that focuses on promotion and focuses on prevention will affect the intention to use fintech. Keywords: promotion focus, focus prevention, risk mitigation, fintech, MSME
Driving corporate climate transparency: The role of financial distress, environmental performance, and executive incentives Rahayu, Hanif Yulinar Tri; Widyastuti, Aviani; Harventy, Gina
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.36619

Abstract

Purpose: This study aims to test and empirically analyze the effect of financial distress, environmental performance, and executive compensation on greenhouse gas emission disclosure. Method: The population in this study was 4 company sectors listed on the Indonesia Stock Exchange (IDX), with a sample of 113 companies listed on the Indonesia Stock Exchange (IDX) in 2021. The number of samples is determaind by the judgment sampling method. Hypothesis testing is done by STATA tools with multiple linear regression data analysis techniques. Findings: The results of this study show that financial distress is not statistically supported by greenhouse gas emission disclosure, while environmental performance and executive compensation have a significant effect on greenhouse gas emission disclosure. Novelty: This research adds literature and provides new insights into the company's financial condition after the COVID-19 pandemic to voluntary disclosures, namely greenhouse gas emission disclosure. In addition, there are other variables, namely environmental performance and executive compensation for greenhouse gas emission disclosure. This research was also conducted in a sector that had never been done in previous studies.
Co-Authors Ahmad Waluya Jati Arlita Ariyani Puspitasari Dhaniel Syam Djoko Sigit Sayogo Driana Leniwati Dwi Irawan Fahmi Dwi Mawardi Firda Ayu Amalia Gina Harventy Gugus Irianto Ihyaul Ulum Ike Arisanti Kinanti, Kania Putri Moh Miftachul Fadhli Mohammad Achsin Mohammad Achsin Mudrifah, Mudrifah Muhammad Wildan Affan Navis Ayu Nurus Zakiyah Novitasari Agus Saputri Rahayu, Hanif Yulinar Tri Seva Eka Cahyani Sholana, Rafli Siska Aprillia Solichah, Annida Nuraini Hafiidhotus Sri Iswati Sri Wahjuni Latifah Sri Wahyuni Tri Wahyu Oktavendi Wicaksono, Agung Prasetyo Nugroho