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All Journal Jurnal Pendidikan Akuntansi Indonesia Dinamika Pendidikan Journal of Economics, Business, & Accountancy Ventura Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan Empowerment Society
Iqbal Lhutfi
Universitas Pendidikan Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Lhutfi, Iqbal; Triantoro, Arvian; Kurniati, Fitrina; Hardiana, Raden Dian; Mardiani, Rika
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

Abstract

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.
Implementation of Sustainable Development Goals (SDGs) in Sustainable Regional Development in Muara Enim Regency Hardiana, Raden Dian; Sugiharti, Harpa; Mulyani, Heni; Kurniati, Fitrina; Arlinda, Hanifia; Lhutfi, Iqbal
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.v12i2.72523

Abstract

The purpose of monitoring is to observe the progress of achieving the Sustainable Development Goals (SDGs) over time to measure progress in achieving targets using predetermined indicators and identify and anticipate problems that arise and will arise so that action can be taken as early as possible. The evaluation provided an overview of the achievements of SDGs. It analyses the problems and factors that cause them so that the evaluation results become feedback for improving policy planning, programs, and activities, especially those related to SDGs. The results of the implementation of this Community Service show that the number of Muara Enim Regency SDGs indicators contained in the SDGs Regional Action Plan document are 153 indicators, consisting of 70 indicators of the social development pillar, 37 indicators on the economic development pillar, 29 indicators on the environmental development pillar and 17 indicators on the legal / governance development pillar. Many indicators still fall into the category of unmeasurable or purple. Then, there are still indicators in the red and yellow categories due to the setting of targets that are pretty high and different from the targets in other planning documents and even with higher targets and no revision or change in targets, especially after the COVID-19 pandemic in 2020.
Determinants Of Budgetary Slack: The Influence Of Budget Preparer Behaviour In Local Government : Faktor Penentu Senjangan Anggaran: Pengaruh Perilaku Penyusun Anggaran Di Pemerintah Daerah Lhutfi, Iqbal
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 2 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i2.85384

Abstract

This study aims to examine the influence of budget preparers’ behaviour on budgetary slack within the local government context, specifically in the Pariaman City Government. Employing a quantitative approach, primary data were collected through questionnaires distributed to 34 respondents, including heads and staff of regional apparatus organisations (OPD) involved in the budgeting process for at least three consecutive years. The study applies simple linear regression analysis to assess the relationship between the behaviour of budget preparers and the occurrence of budgetary slack. The results demonstrate that budget preparers’ behaviour has a significant positive effect on budgetary slack (p < 0.05; R² = 0.135), indicating that individual characteristics and values play a crucial role in shaping budget-related outcomes. The findings highlight the importance of understanding personality-driven behaviours in enhancing budget transparency and accountability in public sector organisations. This research contributes to the literature by providing empirical evidence on the behavioural determinants of budgetary slack in Indonesian local governments, and offers practical implications for policymakers to design interventions that foster ethical behaviour and reduce slack in the budgeting process. Limitations and directions for future research are also discussed.
Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Lhutfi, Iqbal; Ritchi, Hamzah; Yudianto, Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Enhancing Santri Entrepreneurship through University–Pesantren Engagement Purnamasari, Imas; Machmud, Amir; Nugraha, Nugraha; Ramdhany, Muhamad Arief; Lhutfi, Iqbal; Mulyadi, Hari; Sojanah, Janah; Supardi, Endang; Rasto, Rasto; Istikomah, Navik
IMPOWERMENT SOCIETY Vol 9 No 1 (2026): February 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v9i1.1906

Abstract

This study examines a community engagement initiative aimed at enhancing the entrepreneurial competencies of santri at an Islamic boarding school in West Java, Indonesia. The programme was implemented on 1 November 2025 and involved more than 200 santri. Employing an experiential learning approach, the intervention consisted of interactive training sessions, Business Model Canvas workshops, and experience-sharing activities with successful entrepreneurs who were alumni of Islamic boarding schools. The instructional content covered fundamental entrepreneurship concepts, development of the entrepreneurial mindset, opportunity identification, digital marketing, basic financial management, and Islamic entrepreneurship principles. Pre-test results indicated that 65% of participants had a limited understanding of entrepreneurship, whereas post-test findings revealed substantial improvement, with 85% demonstrating a comprehensive understanding of core entrepreneurial concepts.
Co-Authors Amir Machmud, Amir Arvian Triantoro Dewi, Friesty Paramitha Endang Supardi, Endang Fadli agus triansyah Hamzah Ritchi Hanifia Arlinda Hardiana, Dian Hardiana, Raden Dian Hari Mulyadi, Hari Heraeni Tanuatmodjo I Wayan Pradnyantha Wirasedana Imas Purnamasari Ivan Yudianto Janah Sojanah, Janah Kartika Putri Kumalasari Kurniati, Fitrina M. Arief Ramdhany M. Iswahyudi Mardiani, Rika Melinda Ibrahim Mulyani, Heni Navik Istikomah Nugraha Nugraha Nugraha Nugraha Rasto, Rasto Retno Wulandari Sugiharti, Harpa Wuryan Andayani Yayat Supriyatna