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Pemetaan Pengelolaan Jenis Sampah di Pemerintah Desa Panggungharjo Berdasarkan Akuntansi Lingkungan (Mapping Waste Management in Panggungharjo Village Government Based on Environmental Accounting) Hilmiawan, Gigih Aulia; Pratiwi, Nurna
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1561

Abstract

This study uses a phenomenological approach with data collection techniques in the form of memos, documentation, and interviews. Data analysis was carried out using Strauss and Corbin coding models. The results of this study regarding the mapping of waste type management based on environmental accounting in village government include the first building political infrastructure, the second building social infrastructure, the third building economic infrastructure, the fourth building technological infrastructure and the fifth mapping of waste type management in the Panggungharjo village government based on environmental accounting. The implications include resource optimization, increased community participation, and contribution to the village-level environmental accounting literature. This research also presents a waste mapping model that can be replicated in other regions and supports sustainable village policies and national programs related to waste management. The novelty of the research lies in the application of environmental accounting to measure the effectiveness of waste management at the village level, which integrates social, economic, and environmental aspects in community-based management.
PENGARUH KEMANDIRIAN KEUANGAN DAERAH DAN PERTUMBUHAN EKONOMI TERHADAP INDEKS PEMBANGUN MANUSIA DI DIY Pratiwi, Nurna
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 2 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kemandirian keuangan daerah dan pertumbuhan ekonomi terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota di Provinsi DIY tahun2014-2019. Penelitian ini menggunakan data sekunder yang bersumber dari Badan Pusat Statistik maupun website Departemen Keuangan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil menunjukkan bahwa kemandirian keuangan dan pertumbuhan ekonomi secara simultan berpengaruh signifikan terhadap Indeks Pembangunan Manusia. Secara parsial, kemandirian keuangan daerah dan pertumbuhan ekonomi juga berpengaruh positif dan signifikan terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota di Provinsi DIY tahun 2014-2019.
A Transformasi Sampah Organik Menjadi Pupuk Produktif Pratiwi, Nurna; Diah Wulandari, Novi; Idries, Fahmy Akbar; Nugraha, Budi Sutiono Pratama; Rahayu, Atik Widia; Damayanti, Dita
Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Vol 3 No 3 (2025): September
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jenaka.v3i3.888

Abstract

Permasalahan sampah organik menjadi tantangan lingkungan yang serius, termasuk di lingkungan pesantren yang memiliki aktivitas harian cukup tinggi. Tanpa pengelolaan yang tepat, sampah organik seperti sisa makanan, dedaunan, dan limbah pertanian dapat menimbulkan pencemaran, bau tidak sedap, hingga menjadi sumber penyakit. Kegiatan pengabdian ini bertujuan untuk mengatasi permasalahan tersebut melalui pelatihan dan pendampingan transformasi sampah organik menjadi pupuk produktif di Pondok Pesantren An-Nur. Metode pelaksanaan meliputi sosialisasi, pelatihan praktik pembuatan pupuk organik menggunakan metode kompos sederhana, serta monitoring dan evaluasi hasil. Santri dilibatkan secara aktif dalam setiap tahapan proses, mulai dari pemilahan sampah, pengomposan menggunakan bioaktivator alami, hingga pemanfaatan hasil pupuk untuk pertanian pesantren. Hasil menunjukkan bahwa pesantren mampu mengelola sampah organiknya secara mandiri dan menghasilkan pupuk yang berkualitas. Pupuk yang dihasilkan terbukti meningkatkan pertumbuhan tanaman hortikultura di lingkungan pesantren. Selain memberikan manfaat ekologis dan ekonomis, kegiatan ini juga meningkatkan kesadaran santri terhadap pentingnya menjaga lingkungan sebagai bagian dari tanggung jawab sosial dan spiritual. Dengan demikian, program ini tidak hanya menjadi solusi pengelolaan sampah organik, tetapi juga menjadi model pembelajaran berbasis aksi yang berkelanjutan. Keberhasilan ini membuka peluang bagi pengembangan program serupa di pesantren lain, serta mendorong terbentuknya budaya ramah lingkungan dalam kehidupan santri sehari-hari.
Optimizing Straw Mushroom Production through Risk-Based Decision-Making: Insights from the House of Risk Approach Fadli, Muhamad Dziaul; Wulandari, Novi Diah; Pratiwi, Nurna
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.204

Abstract

Risk of production in straw mushroom cultivation has become a critical concern due to its vulnerability to environmental fluctuations, pathogen contamination, and unstable market conditions. These risks have led to declining yields and quality, particularly for smallholder enterprises in Indonesia. This study aims to analyze the risks in straw mushroom production at Oemah Jamur using the House of Risk (HOR) model while also examining the role of digital tools in mitigating priority risks. The research employed a mixed-methods approach by integrating interviews, field observations, and secondary data to identify potential risk events. The HOR model was applied in two stages: first, to map and quantify risk agents using Aggregate Risk Potential (ARP), and second, to prioritize mitigation actions based on their effectiveness-to-difficulty ratio. Data triangulation was used to strengthen the validity of findings, and Pareto analysis was employed to highlight the most influential risks. The process enabled systematic identification of 13 risk events and 16 risk agents, leading to the determination of 10 priority risks. The main results show that fluctuations in temperature, humidity, and lighting were the most critical risks, and the adoption of an automatic climate control system offered the most effective mitigation. Additionally, IoT-based monitoring, standardization of pasteurization, and improved ventilation significantly enhanced environmental stability. These findings imply that combining structured risk analysis with digital solutions can improve the efficiency, sustainability, and competitiveness of straw mushroom production.
PEMBERDAYAAN EKONOMI PESANTREN MELALUI OPTIMALISASI PENGELOLAAN SAMPAH DENGAN TEKNOLOGI MESIN PENCACAH ORGANIK DI PONDOK PESANTREN AN-NUR Wulandari, NoviDiah; Pratiwi, Nurna; Pristisahida, Adelia Octora; Guna, Miqod Adi; Amalia, Lutfi; Suroyyah, Liya; Oktariantara, Ibra; Rohmadi, Imam
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1992

Abstract

Pondok Pesantren An-Nur in Bantul, Yogyakarta, was established by K.H. Nawawi Abdul Aziz in 1978 and is a prominent Islamic educational institution that also plays a significant role in community outreach and empowerment. With a large number of students, this pesantren faces challenges in waste management, particularly with organic waste, which reaches up to 3.1 tons per day. This community service project aims to enhance waste management at Pondok Pesantren An-Nur by introducing an organic waste shredder machine to accelerate decomposition and increase maggot production used for decomposition. Through this initiative, it is hoped that there will be improvements in environmental conditions and economic benefits for the pesantren. Additionally, the program will provide practical learning experiences for students and contribute to academic dissemination. The main challenges include the large volume of waste and the need for ongoing education about environmental awareness.
PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA OLEH APARAT DESA DI KABUPATEN KULONPROGO Pratiwi, Nurna; Puji Handayani, Anik
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i1.13580

Abstract

Villages are given sources of funds and authority to manage the potential of the village government in order to improve the economy and welfare of the village community. Each village receives a very large village fund budget, therefore good village financial management is needed to minimize fraud. So that the purpose of this research is to determine the influence of competence, morality, suitability of compensation and the village financial system on the prevention of fraud in village fund management in Kulonprogo Regency. This research uses a survey method with a quantitative approach. The data source used is primary data. The sampling technique uses purposive sampling. Data analysis techniques use multiple regression analysis with the help of SPSS software version 21. The results of this study are competence, morality, suitability of compensation and the village financial system have a significant positive effect on the prevention of fraud in village fund management.