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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika Telematika : Jurnal Informatika dan Teknologi Informasi Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Manajemen Strategi dan Aplikasi Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Valid Jurnal Ilmiah Indonesian Journal of Business Intelligence (IJUBI) Jurnal Vokasi Jurnal Borneo Saintek Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ilmu Manajemen Rahmatan Lil’alamin Journal of Community Services (RLA) Abdi Makarti Dharma: Jurnal Pengabdian Masyarakat Jurnal Studi Pemerintahan dan Akuntabilitas Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset Ekonomi dan Akuntansi Profit : Jurnal Inovasi Ekonomi dan Bisnis JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat KOPEMAS Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Journal of Taxation and Accounting ABDINE :Jurnal Pengabdian Masyarakat
Zulfatun Ruscitasari
Universitas Nahdlatul Ulama Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PEMANFAATAN PANEL SURYA DAN IOT UNTUK IRIGASI KEBUN PAKAN GAMA UMAMI GUNA MEWUJUDKAN KEMANDIRIAN EKONOMI BERKELANJUTAN DI KALURAHAN GIRIPURWO GUNUNGKIDUL Zulfatun Ruscitasari; Nafiatul Umami; Irwan Novianto; Septian Rico Hernawan; Rani Agustina Wulandari; Bambang Suhartanto; Marosimy Millaty; Fajri Rahmad Dani; Dito Aji Nugroho; Duana Siska Mawardi; Amirudin Husnul Hidayat; Amelia Cahya Ramadhani
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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

Abstract

Giripurwo Village, Purwosari Subdistrict, Gunungkidul Regency, has significant potential in agribusiness and creative economy but faces geographical and infrastructural challenges, such as hilly terrain, limited water availability, and reliance on an unstable PLN electricity supply. The Kosabangsa Program was implemented to support community economic independence through the integration of renewable energy technology (EBT) and the Internet of Things (IoT), as well as the enhancement of managerial capacity and financial literacy. The program includes the implementation of a solar-powered automatic irrigation system for Gama Umami forage gardens, installation of solar panels in batik production houses, and training in simple financial bookkeeping. The results indicate improved efficiency in livestock feed production, continuity in batik production processes, and enhanced management and financial recording skills among the partners. The application of technology not only reduces operational costs but also promotes economic self-reliance and environmental awareness in the Giripurwo community. This program highlights the importance of integrating technology and community empowerment in increasing productivity and ensuring the sustainability of village enterprises.
Implementasi Laporan Berkelanjutan Pada Pemerintahan Daerah Kabupaten Sleman Mamluatul Marzuqoh; Zulfatun Ruscitasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6272

Abstract

This research analyzes the implementation of sustainability reporting in the Sleman Regency Government with a focus on applying Global Reporting Initiative (GRI) standards in economic (GRI 200) and environmental (GRI 300. Through a descriptive qualitative approach, this study collected primary data from interviews with relevant officials and secondary data from policy documents such as the Regional Medium-Term Development Plan and regional financial reports. The results show that Sleman Regency has implemented sustainable economic aspects through stable economic growth, transparent procurement practices, and anti-corruption programs. In environmental aspects, there has been significant progress in waste management reaching 52.91% and proper access to domestic wastewater at 84.52%, although still facing challenges in optimizing environmental management facilities. The research concludes that the implementation of GRI-based sustainability reporting has the potential to improve transparency, accountability, and effectiveness of governance, as well as support the achievement of Sustainable Development Goals (SDGs). It is recommended to enhance socialization of sustainable environmental management, optimize waste and wastewater management facilities, and strengthen evaluation mechanisms for sustainability programs.
Analisis Praktik Sumber Daya Manusia dan Inovasi Terhadap Kinerja UMKM di Kabupaten Bantul Nurcahyanti, Febriani Wahyusari; Ruscitasari, Zulfatun
Jurnal Ilmiah Sumber Daya Manusia Vol 5 No 2 (2022): JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v5i2.16508

Abstract

Penelitian ini bertujuan untuk melihat hubungan antara a) praktik sumber daya manusia terhadap Inovasi, b) praktik sumber daya manusia terhadap kinerja UMKM, c) Inovasi terhadap kinerja UMKM. Populasi dalam penelitian ini adalah UMKM di Kabupaten Bantul sejumlah 104 UMKM dengan teknik sampling purposive, dan teknik analisis SEM-PLS. Berdasarkan hasil output statistik, untuk variabel HRM Praktik berpengaruh positif signifikan terhadap variabel Inovasi sebesar 48,285 > T-tabel (1.995), HRM Praktik berpengaruh positif signifikan terhadap Kinerja UMKM Sebesar 3,243 > T-tabel (1,995), Inovasi berpengaruh positif signifikan terhadap Kinerja UMKM sebesar 3,586 > T-tabel (1,995).
Organizational sustainability and employee retention: the role of workplace spirituality in rural banks Fahmy Akbar Idries; Suhada Suhada; Novi Diah Wulandari; Zulfatun Ruscitasari; Atik Widia Rahayu
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol. 9 No. 1 (2026)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v9i1.1854

Abstract

Employee retention is crucial for organizational sustainability, especially in rural banking institutions, where human capital is vital to performance. This study explores the impact of perceived organizational sustainability (POSu) on employee retention intention (RI), with workplace spirituality (WS) mediating the relationship, as viewed through the lens of Social Exchange Theory. A quantitative survey was conducted among marketing employees in Indonesia’s Rural Banks (Bank Perkreditan Rakyat). The findings revealed that while POSu did not directly affect retention intentions, WS had a direct influence and enhanced this relationship by promoting a sense of meaningful work and belonging. These results underscore the need to boost employees' perceptions of organizational sustainability and cultivate workplace spirituality to improve retention intentions, thereby contributing to the literature on employee retention in rural banking contexts.
Coretax Literacy and Regulatory Agility in Taxpayer Compliance Assistance: The Mediating Role of Digital Advisory Capability Melvin Rahma Sayuga Subroto; Zulfatun Ruscitasari; Andreas Kuncoro
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.749

Abstract

Purpose – This study examines how Coretax Literacy and Regulatory Agility influence the Effectiveness of Taxpayer Compliance Assistance through Digital Advisory Capability among tax consultants in the Special Region of Yogyakarta. The study responds to the limited explanation of tax consultants as professional intermediaries during the Coretax transition. Methods – This research used an explanatory quantitative survey design. Data were collected from 100 tax consultants and tax practitioners in the Special Region of Yogyakarta using purposive sampling. The model was tested using partial least squares structural equation modeling (PLS-SEM). Sample adequacy was confirmed using G*Power, while predictive relevance was assessed using PLSpredict. Findings – Coretax Literacy significantly affected Digital Advisory Capability (β = 0.372, p < 0.001), but did not directly affect assistance effectiveness (β = 0.077, p = 0.207). Regulatory Agility significantly affected Digital Advisory Capability (β = 0.538, p < 0.001) and assistance effectiveness (β = 0.373, p < 0.001). Digital Advisory Capability significantly affected assistance effectiveness (β = 0.534, p < 0.001). It fully mediated the effect of Coretax Literacy (β = 0.198, p < 0.001) and partially mediated the effect of Regulatory Agility (β = 0.287, p < 0.001). The model explained 80.1% of the variance in assistance effectiveness and showed positive predictive relevance (Q²predict = 0.679). Research implications – The findings imply that Coretax training for tax consultants should emphasize not only system literacy but also advisory translation, regulatory interpretation, and digital problem-solving capability. However, the single-source self-report design and high proximity between advisory capability and assistance effectiveness require cautious interpretation. Originality – This study shifts Coretax research from taxpayer-focused analysis to tax consultants as digital compliance intermediaries, integrating the dynamic capabilities perspective and the digital advisory framework to explain how system literacy and regulatory agility are converted into compliance outcomes.  
Green Budgeting Accountability in Yogyakarta: Governance Barriers and Financial Reporting Transparency Zulfatun Ruscitasari; Novi Diah Wulandari
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.269

Abstract

Background: The Net Zero Emissions target has accelerated the adoption of green budgeting. However, despite achieving the highest accountability rating (SAKIP AA), the Special Region of Yogyakarta still faces a gap between its policy commitments and the transparency of its financial reporting. Objective: This study aims to analyze the accountability challenges in implementing green budgeting in Yogyakarta. Methods: This qualitative study employed a case study design using semi-structured, in-depth interviews with five key informants (INF-01 to INF-05) from Bapperida, BPKAD, DLHK, and public sector accounting experts. Document analysis was conducted on the RKPD, KUA-PPAS, and Notes to the 2021–2025 Financial Statements (CaLK). Data were analyzed using a six-stage thematic analysis, with validity ensured through data triangulation and member checking. Results: The main barriers to implementation were a lack of specific technical guidelines, sectoral ego, and differing perceptions across agencies regarding environmental activity classification. The rigidity of the national SIPD system, which lacks green tagging features, further complicates the identification of green expenditures. Consequently, green costs are embedded within routine expenditure items in the CaLK, resulting in re-labeling practices to meet administrative requirements. Moreover, limited regional fiscal capacity and shifting policy priorities contribute to a gap between planning and actual implementation. Conclusion: High accountability ratings (SAKIP AA) do not ensure substantive sustainability accountability, as green budgeting in Yogyakarta remains largely symbolic. Strengthening implementation requires integrating the Green Chart of Accounts into SIPD, developing cross-sectoral classification standards, and enhancing transparency in environmental cost disclosure. The findings provide actionable guidance for local governments seeking to align fiscal governance with sustainability commitments.
Financial Literacy and Human Capital Readiness among Vocational Students in Yogyakarta Novi Diah Wulandari; Zulfatun Ruscitasari; Suroya 'Izzatul Mustafidah; Budi Sutiono
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.278

Abstract

Background: Preparing students for the workforce is a key priority in vocational education, requiring graduates to possess occupational skills, social competencies, personal development, and financial management abilities. Objective: This research investigates how self-efficacy, soft skills, and financial literacy contribute to work readinessamong vocational high school students in Yogyakarta, with self-confidence serving as an intermediary variable. Methods: This research adopted a quantitative approach through a cross-sectional survey administered to 348 vocational high school students. Analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Results: The results reveal that self-efficacy (β = 0.467, p < 0.001), soft skills (β = 0.201, p < 0.001), financial literacy (β = 0.193, p = 0.013), and self-confidence (β = 0.096, p = 0.042) positively predict work readiness (R² = 0.859). Notably, self-efficacy did not significantly influence self-confidence (β = −0.044, p = 0.565), suggesting that task-based capability beliefs do not automatically translate into social-evaluative confidence. Financial literacy had the strongest effect on self-confidence (R² = 0.813) and mediated the financial literacy–work readiness pathway (β = 0.076, p = 0.046). The indirect effect of soft skills through self-confidence was near-significant (p = 0.052) and should be interpreted cautiously. Conclusion: This study contributes to vocational education scholarship by revealing that financial literacy acts both as an independent determinant and as an antecedent of self-confidence, which subsequently boosts work readiness, whereas self-efficacy exerts its influence through a direct performance-oriented pathway rather than through a confidence-based mediating route.
Penentu Kepatuhan Pajak UMKM Telur Asin Melalui Kualitas Laporan, Pengendalian Internal, dan Mediasi Kinerja Usaha Hana Selfia; Melvin Rahma Sayuga Subroto; Zulfatun Ruscitasari
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i2.4021

Abstract

This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.
Pembangkit Listrik Tenaga Surya (PLTS) UMKM Sebagai Simpul Ketahanan Energi Komunitas: Kuantifikasi Dampak Dan Peran Pemeliharaan Partisipatif Pada Kelompok Batik Natural Art Irwan Novianto; Zulfatun Ruscitasari; Septian Rico Hernawan; Marosimy Millaty; I Nyoman Apraz Ramatryana; Gandeva Bayu Satrya; Muhamad Nasruddin Manaf; Zulkhairi Zulkhairi; Adelia Octora Pristi Sahida; Bledug Kusuma Prasaja; Duana Siska Mawardi
Jurnal Vokasi Vol 10, No 2 (2026): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i2.9643

Abstract

Sistem Pembangkit Listrik Tenaga Surya (PLTS) yang terpasang pada Kelompok Batik Natural Art di Giripurwo, Gunungkidul, awalnya ditujukan untuk produksi batik cap, namun berkembang menjadi sumber daya energi bersama bagi masyarakat sekitar saat pemadaman PLN yang terjadi sekitar tiga kali per bulan. Pengabdian ini bertujuan: (1) mengkuantifikasi peran PLTS UMKM sebagai simpul ketahanan energi komunitas, dan (2) mengukur dampak pemeliharaan partisipatif terhadap keberlanjutan sistem. Metode yang digunakan adalah participatory action research (PAR) yang dipadukan dengan kuantifikasi dampak teknis dan sosial. Hasil menunjukkan bahwa pemeliharaan minor dengan pembersihan panel surya dari debu dapat memulihkan sekitar 20% keluaran sistem daya listrik  (±1.792 Wh/hari atau setara ±654 kWh/tahun) yang sebelumnya hilang akibat soiling dan rugi resistif. Pada dimensi sosial, sistem melayani sekitar 270 kali pengisian daya telepon genggam warga per tahun dengan otonomi sistem hampir seharian saat pemadaman, menjadikannya infrastruktur energi cadangan komunitas. Penguatan kapasitas teknis menghasilkan 3 sampai dengan 5 anggota yang mampu memelihara sistem secara mandiri. Studi ini menyimpulkan bahwa nilai PLTS UMKM melampaui fungsi produktifnya, dan pemeliharaan partisipatif merupakan prasyarat kuantitatif maupun sosial bagi keberlanjutan ketahanan energi komunitas
Penerapan Inovasi Teknologi dalam Meningkatkan Hasil Tangkapan Ikan bagi Nelayan di KUB Bugel Aris Kusumo Diantoro; Roza Yusfiandayani; Hermanu Triwidodo; Zakiah Wulandari; Zulfatun Ruscitasari; Marosimy Millaty; Irwan Novianto; Fajar Sidik Abdullah Kelana
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 3 (2024): Agrokreatif Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.10.3.353-362

Abstract

Service activities were conducted in the Bugel Peni II and III Joint Business Group (KUB) in Bugel Village, Kulonprogo Regency. Fishermen who join this group often do not get maximum catches because they face various obstacles, such as limited technology and unpredictable weather conditions. This community service aims to provide portable FAD innovations and determine the success of using portable FADs in fishermen's catches. Portable FADs are proposed for this service activity to provide a solution to minimize losses due to these obstacles. Portable FADs are an innovation that stimulates fish behavioral responses using sound waves with a specific frequency on an attractor, developing from the concept of conventional FADs. The implementation method begins with outreach to fishermen in the Bugel Peni II and III Joint Business Group (KUB) regarding the concept and benefits of portable FADs. Practical training was carried out on the installation and use of these tools and education regarding their positive impact on fish catches. In addition, data collection was carried out through direct observations in the field to understand fish responses to portable FADs. The positive impact of this service activity is that the application of portable FADs provides in-depth insight into the urgency of using technology to increase fish catches by fishermen. Apart from that, this service activity also provides important insight regarding the natural factors fishermen face in implementing portable FADs, such as weather uncertainty, increasingly scarce fish resources, and natural conditions, namely high waves, which are the main obstacles in achieving the expected results.
Co-Authors Adelia Octora Pristi Sahida Adelia Octora Pristi Sahida Adha, Munirah Fatimah Adib Iza Amelia Cahya Ramadhani Amirudin Husnul Hidayat Amrina Amalia Yogananda Andreas Kuncoro Anik Puji Handayani Aris Kusumo Diantoro Atik Widia Rahayu Aulia, Kunni Rofiqotul Ayu Miranti Bambang Suhartanto Bledug Kusuma Bledug Kusuma Prasaja Budi Sutiono Cahya Ramadhani, Amelia Dimas Wibisono Dimas Wibisono Dini Novitasari Dito Aji Nugroho Duana Siska Mawardi Duana Siska Mawardi Erica Herlinawati Fahmaninda Listiyani Fahmy Akbar Idries Fajar Sidik Abdullah Kelana Fajri Rahmad Dani Febriani Wahyusari Nurcahyanti Febriani Wahyusari Nurcahyanti Febriani Wahyusari Nurcahyanti Febriani Wahyusari Nurcahyanti Feby Melinda Ferica Christinawati Putri Galuh Ratna Mutia Galuh Ratna Mutia Gandeva Bayu Satrya Gigih Hilmiawan Hana Selfia Handayani, Anik Puji Herlinawati, Erica Hermanu Triwidodo Hikmah, Harisna I Nyoman Apraz Ramatryana I Nyoman Apraz Ramatryana Idzhar Hanan Nurrohim Irhas Badruzaman Irwan Novianto Joang Ipmawati Kunni Rofiqotul Aulia Kusumaningdiah Retno Setiorini Laksana, Feri Febria Lilis Kurniasari Listiyani, Fahmaninda Mamluatul Marzuqoh Mamluatul Marzuqoh Marsuking Marsuking Marzuqoh, Mamluatul Masrifah, Binti Mauladi Pratama Melvin Rahma Sayuga Subroto Melvin Rahma Sayuga Subroto Millaty, Marosimy Millaty, Marosimy Moh Andri Muhamad Adhitya Saputra Muhamad Nasruddin Manaf Muhamad Nasruddin Manaf mutia, Galuh Ratna Nafiatul Umami Nailul Fithroh Ngulum, Mochamad Bahrul Noris Noris Noris Noris Novi Diah Wulandari Novi Diah Wulandari Nurcahyanti, Febriani Wahyusari Nurul Atiqoh Mahardika NURUL FAIZAH Pratiwi, Nurna Rani Agustina Wulandari Rifqi Syarif Nasrulloh Rika Ernawati Rina Ridarana Sari Rio Ardiansyah Rio Ardiansyah Riskawati Riskawati Roza Yusfiandayani Septian Rico Hernawan Siti Mubiroh Siti Uswatun Hasanah Subroto, Melvin Rahma Sayuga Suhada Suhada Suhada Suhada Suroya 'Izzatul Mustafidah Syifa Savina Syifa Savina Taufiq Kamal Titik Kusmantini Tri Rochmadi Umi Inayatul Hidayah Wahma Ravenna Rafail Wibisono, Dimas Yana Hendriana Zakiah Wulandari Zuhrohtun Zuhrohtun Zulkhairi Zulkhairi Sofyan