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All Journal Jurnal Reviu Akuntansi dan Keuangan JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Proaksi Jurnal Akuntansi dan Ekonomi Bisnis Analisa: Jurnal Manajemen dan Akuntansi
Farida, Wiwik Mukholafatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI Farida, Wiwik Mukholafatul
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v7i2.19

Abstract

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology
Mapping Sustainable Development Goals (SDGs) Research Landscape in Indonesia: A Bibliometric Analysis Farida, Wiwik Mukholafatul; Iqbal, Achmad; Iswahyudi, M.
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69422

Abstract

Sustainable Development Goals (SDG's) is a global issue and has become the target of various country leaders, including Indonesia. Sustainable Development Goals has become a research topic that continues to increase since 2016 in Indonesia. As a developing country, Indonesia has complex challenges in achieving sustainable development. This study aims to see how research conducted by academics, researchers, and practitioners in Indonesia has contributed to the achievement of these sustainable development goals. Bibliometric analysis was used to achieve the research objectives through descriptive analysis and network analysis. Data analysis includes descriptive analysis and network analysis. The results showed that the trend of SDG's research in Indonesia continued to increase from 2016 to 2024. The results also show that some research themes related to SDG's in Indonesia need greater attention related to themes such as Jakarta, water management, water supply, biodiversity, deforestation, and livehood. This is because research related to SDGs in Indonesia is still centred on the realm of government.
NILAI BUDAYA LOKAL DALAM PRAKTIK AKUNTANSI MANAJEMEN (PAM) DI UMKM Fitriani, Dwi Rahma; Andari, Atik Tri; Farida, Wiwik Mukholafatul
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 01 (2025): Volume 14 Nomor 01 (April 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i01.7139

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran budaya lokal dalam Praktik Akuntansi Manajamen (PAM) di UMKM “Warung Bu Wati”. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa PAM telah diterapkan di UMKM “Warung Bu Wati”. UMKM dapat mengadopsi nilai budaya lokal yang menjadi pegangan usaha sebagai dasar penerapan PAM, salah satunya budaya gemi, nastiti dan ngati-ngati. Penelitian ini juga menunjukkan bahwa Praktik Penerapan Akuntansi Manajemen didorong oleh adanya nilai budaya lokal yang dipegang teguh dan pengalaman yang telah diperoleh dari tahun-tahun sebelumnya. Untuk penelitian selanjutnya, peneliti menyarankan menggunakan subjek penelitian usaha yang lebih besar agar hasilnya dapat memberi gambaran yang lebih luas.
Pelatihan Pembuatan Lilin Aromateraphy Dari Limbah Minyak Jelantah di Desa Jabung Alawia, Mutia Tsalitsa; Farida, Wiwik Mukholafatul
Jurnal Pemberdayaan Masyarakat Vol 10 No 1 (2025): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i1.11608

Abstract

The participants of this training are members of the Family Welfare Empowerment (PKK) group and Micro, Small, and Medium Enterprise (UMKM) entrepreneurs in Jabung Village, Talun, Blitar. The issue faced by the people of Jabung is the waste cooking oil produced from household leftovers and UMKM production. This community service aims to provide training to the community on how to utilize waste cooking oil to make aromatherapy candles, as an effort to reduce waste cooking oil produced from household and UMKM waste by enhancing the creativity of the PKK members and UMKM entrepreneurs. The community service is carried out using the Asset-Based Community Development (ABCD) method by leveraging the potential owned by the community. The stages of the training consist of observation and analysis of community needs, activity preparation, training implementation, and activity evaluation. As a result of this community service, the participants are enthusiastic and have successfully learned how to process waste cooking oil into aromatherapy candles with high utility and market value, which can also become a business idea and a potential opportunity to help improve household economies.
Analisis Cost-Volume-Profit (Cvp) Sebagai Dasar Perencanaan Laba Pada Umkm Ratu Tlatah Agung Kediri Agista, Ziana; Farida, Wiwik Mukholafatul; Alawia, Mutia Tsalitsa
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i2.679

Abstract

Penelitian ini bertujuan untuk menganalisis Cost-Volume-Profit (CVP) sebagai dasar perencanaan laba pada UMKM Ratu Tlatah Agung Kediri. Pendekatan yang digunakan adalah penelitian kuantitatif terapan dengan teknik pengumpulan data berupa wawancara tidak terstruktur dan dokumentasi. Sumber data berasal dari informasi biaya, penjualan dan laba yang diharapkan dari dua produk yaitu Bagelen Pro Dan Bagelen Klasik pada tahun 2023 dan 2024. Hasil penelitian menunjukkan bahwa penjualan kedua produk mampu menutup seluruh biaya yang dikeluarkan. Perhitungan Break Even Point dinilai baik karena UMKM berhasil memperoleh laba. Perubahan bauran penjualan menyebabkan penurunan margin kontribusi per paket. Rasio Margin Of Safety mengalami penurunan meskipun masih berada dalam kategori aman. Degree Of Operating Leverage menunjukkan adanya perbedaan tingkat risiko antara kedua produk namun tetap dalam batas yang wajar. Target laba pada tahun 2023 dan 2024 berhasil dicapai meskipun terdapat penurunan laba pada produk Bagelen Klasik. UMKM Ratu Tlatah Agung Kediri disarankan untuk lebih mengoptimalkan strategi penjualan dan efisiensi biaya produksi khususnya pada produk Bagelen Klasik.
Embedding Resilience in the Sustainability Balanced Scorecard: A Systematic Review and Conceptual Framework Farida, Wiwik Mukholafatul; Surmayanti, Reni; Sabrina, Nova
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8160

Abstract

Main Purpose – This study examines the evolution of the Balanced Scorecard (BSC) into the Sustainability Balanced Scorecard (SBSC) and proposes a Resilience-Oriented SBSC (R-SBSC) that integrates sustainability performance, risk governance, and organisational adaptability.Method - A systematic literature review (SLR), guided by the PRISMA framework, was conducted on 41 SBSC-related articles published between 2020-2025. A thematic synthesis was applied to trace conceptual developments, sectoral trends, implementation patterns, and the ways resilience elements are incorporated into SBSC designs.Main Findings - The review shows a clear shift from the traditional BSC toward more contextual SBSC variants, including ESG-focused, health-inclusive, and circular SBSC models. Empirical evidence indicates improvements in strategic alignment, stakeholder trust, and sustainability performance. However, persistent challenges remain, particularly the complexity of SBSC design, indicator proliferation, and the limited explicit integration of resilience capabilities.Theory and Practical Implications - The proposed R-SBSC embeds adaptive capacity and risk intelligence within the SBSC cause–effect logic. It contributes to the development of dynamic capabilities and sustainability governance perspectives, while offering actionable guidance for managers to incorporate resilience considerations into sustainability performance management.Novelty - This study reframes the SBSC as a resilience-oriented management system through the R-SBSC model, positioning the SBSC not merely as a sustainability reporting tool but as an integrated framework for sustainability, risk, and organisational adaptation.
Co-Authors Achmad Iqbal Agista, Ziana Alawia, Mutia Tsalitsa Atik Tri Andari, Atik Tri Fitriani, Dwi Rahma Iswahyudi, M. Sabrina, Nova Surmayanti, Reni