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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.
Motivasi, Refleksi, dan Konteks: Memahami Kesadaran Kewirausahaan Gen Z di Perguruan Tinggi Iqbal, Achmad; Farida, Wiwik Mukholafatul; Alawia, Mutia Tsalitsa
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7152

Abstract

Main Purpose - This study aims to explore how Generation Z students in Indonesia construct entrepreneurial awareness through lived experiences, motivations, and social contexts.Method - A qualitative research design with an interpretative phenomenological analysis (IPA) approach was employed. Data were collected through in-depth semi-structured interviews with three university students interested in entrepreneurship.Main Findings - The findings revealed three major themes: internal motivation, reflective experience, and contextual factors. Participants were intrinsically driven by autonomy, personal growth, and social values, while reflective experiences shaped their entrepreneurial self-awareness. Support from family, peers, and institutions acted as critical enablers in their entrepreneurial journey.Theory and Practical Implications - The study suggests that entrepreneurship education should incorporate reflective and experiential learning to align with Gen Z's identity and motivation. Institutions should also provide tailored support systems to nurture value-driven young entrepreneurs. Novelty - This study offers a multidimensional perspective on entrepreneurial awareness formation among Generation Z by integrating personal meaning-making and sociocultural influences.
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.
Co-Authors Achmad Iqbal Agista, Ziana Alawia, Mutia Tsalitsa Atik Tri Andari, Atik Tri Fitriani, Dwi Rahma Iswahyudi, M.