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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Contemporary Accounting Studi Kasus Inovasi Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Ilomata International Journal of Management Jurnal IPTEK Bagi Masyarakat Empowerment Society Arus Jurnal Sosial dan Humaniora Muria Jurnal Layanan Masyarakat Review of Applied Accounting Research Dharma: Jurnal Pengabdian Masyarakat Journal of Creative Student Research Journal of Public and Business Accounting Jurnal RAK (Riset Akuntansi Keuangan) Journal Accounting International Mount Hope SURAKARTA ABDIMAS JOURNAL Jurnal Penelitian Akuntansi Jurnal Sipakatau
Arifah, Siti
Accounting Department, Faculty Of Economics, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Developing a Green Business Model Canvas for Sustainable Waste Management: A Case Study of Banyumas Green Waste Innovation Center Rochmat Purnomo; Siti Arifah; Dimitrios Tsagdis; Sri Martani Effiyanti
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29761

Abstract

Effective waste management remains a significant environmental challenge in Indonesia, where conventional landfills frequently reach capacity and improper disposal contributes to pollution and greenhouse gas emissions. In Banyumas Regency, the Unit Pelaksana Teknis Tempat Pengolahan Sampah Terpadu Berbasis Lingkungan & Edukasi (UPT TPST-BLE) presents an innovative approach, integrating advanced waste processing technologies with community-focused initiatives to transform waste into valuable resources such as maggot feed, kasgot, compost, paving blocks, tiles, and biodiesel from used cooking oil. This study employs a qualitative case study method, combining direct observation, in-depth interviews with management, staff, and stakeholders, and analysis of operational documents to design a sustainable business framework using the Triple Layer Business Model Canvas (TLBMC). Findings indicate that UPT TPST-BLE has successfully implemented an integrated waste management system, generating economic gains through diversified product sales, empowering local communities, and substantially reducing landfill dependence and greenhouse gas emissions. Critical success factors include strong local government support, partnerships with private enterprises, and ongoing public education. The research offers practical insights for policymakers and waste management practitioners, demonstrating how technological innovation, stakeholder engagement, and a diversified product portfolio can foster sustainable waste management that delivers economic, social, and environmental benefits in developing country contexts.
DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA Wiratna Sujarweni; Siti Arifah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.345

Abstract

This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.
Pengaruh Paparan Konten FYP TikTok terhadap Kecemasan Sosial Mahasiswa Rizky Ramadhani; Zulayka Insani; Anisa Retno Ningtyas; Salsabila Putri; Siti Arifah; Joko Tri Nugraha
Arus Jurnal Sosial dan Humaniora Vol 6 No 1: April (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i1.2522

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh paparan konten For You Page (FYP) TikTok terhadap kecemasan sosial mahasiswa. Latar belakang penelitian ini didasarkan pada meningkatnya penggunaan media sosial yang berpotensi memengaruhi kondisi psikologis, khususnya melalui fenomena Fear of Missing Out (FOMO). Penelitian menggunakan pendekatan kuantitatif dengan desain cross-sectional dan teknik survei. Sampel penelitian berjumlah 100 mahasiswa yang dipilih melalui random sampling. Data dikumpulkan menggunakan kuesioner skala Likert yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan regresi linear sederhana. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan antara paparan konten FYP dan kecemasan sosial (R = 0,399; R² = 0,159; p < 0,001). Dengan demikian, semakin tinggi intensitas paparan konten, maka semakin meningkat kecemasan sosial mahasiswa. Meskipun demikian, kontribusi pengaruh tergolong terbatas, sehingga faktor lain juga berperan penting. Penelitian ini menegaskan pentingnya penggunaan media sosial secara bijak untuk menjaga kesehatan mental mahasiswa
Inovasi Pemanfaatan Budidaya Nanas, Edu-Agrowisata, Tenun ATBM, dan Kearifan Lokal Pasar Bahulak Desa Karungan, Plupuh, Sragen Rahmawati Rahmawati; Bambang Pujiasmoro; Soenarto Soenarto; Francisca Sestri Goestjahjanti; Djuminah Djuminah; Sri Hartoko; Siti Nurlaela; Siti Arifah
Muria Jurnal Layanan Masyarakat Vol. 5 No. 2 (2023): September 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i2.10787

Abstract

This activity aims to help solve the problems faced by business actors in the development of the Pasar Bahulak tourism village in Karungan Village, Plupuh District, Sragen Regency. This activity was realized through the collaboration of UNS, UNY, and UNIPI Tangerang, in collaboration with BUMDes Sinar Karungan Mandiri, and PT KAI. The method implemented in this community service activity is the delivery of materials and assistance in empowering products from pineapple plants. The result of this activity is an increase in the knowledge and understanding of business actors in the Bahulak Market regarding the importance of the edu-agrotourism concept in empowering businesses, the concept of cost accounting, empowering pineapple plants, and creating new business networks for BUMDes Sinar Karungan Mandiri. Thus, it can further increase the level of the economy in Karungan Village, Pupuh District, Sragen Regency.
The Effect of Entrepreneurship and Mental Accounting in Enhancing Business Sustainability: A Financial Performance Mediation Model Siti Arifah; Emma Dwi Ratnasari; Jalu Aji Prakoso; Rochmat Aldy Purnomo; Rindang Widuri; M. Rudianto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4873

Abstract

This study aims to analyze the financial performance of MSMEs in Magelang City, Central Java, examine the effect of entrepreneurship and mental accounting as initial capital in achieving business sustainability, and formulate strategies for the sustainable development of MSMEs. A mixed-method approach was used, utilizing targeted surveys of MSME actors to collect quantitative data, which was then analyzed using Partial Least Squares (PLS) through SmartPLS software. Qualitative data were collected from in-depth interviews and Focus Group Discussions (FGDs) to capture the experiences and challenges faced by MSMEs. The results of the study indicate that the financial performance of MSMEs is still suboptimal despite government initiatives, such as the ‘UMKM Naik Kelas’ (MSME Upgrading) programme. Entrepreneurship and mental accounting have a significant influence on business sustainability, particularly in financial management and decision-making. Research on strengthening business sustainability through the role of entrepreneurship and mental accounting in financial performance is often constrained by the subjective nature of the variables, the limited availability of financial data, and the dynamic business environment. Strengthening these two aspects significantly increases the likelihood that MSMEs will not only survive but also grow and achieve optimal financial performance.
Optimizing Natural Dyeing Processes to Improve Product Quality Ecoprint-Based Creative Industries that Support Sustainable Economic Growth Catur Sugiarto; Rahmawati Rahmawati; Hunik Sri Runing Sawitri; Ratna Endah Santoso; Siti Arifah; Endang Dwi Amperawati; Andreansyah Saputra; Mi'raj Akbar; Junaid M Shaikh
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1596

Abstract

This community service activity aims to improve the product quality and business capacity of ecoprint MSMEs through the optimization of natural dyeing processes based on ketapang leaves (Terminalia catappa) and sappanwood (Caesalpinia sappan), integrated with strengthening business management and digital marketing. The implementation method employed a participatory approach through several stages, including socialization, training on natural dye extraction, practice of dyeing and color fixation, business management training, as well as monitoring and evaluation. The results indicate a significant improvement in the partners’ capacity. Optimization of the mordanting and fixation processes improved the color fastness of products from a low category to a moderate–high category based on washing and rubbing tests. Production efficiency also increased, as indicated by the reduction of production time from approximately seven days to four to five days per production cycle and an increase in production capacity of around 30%. In addition, product diversification of ecoprint products was achieved, resulting in various derivative products such as eco-tik, tote bags, and ready-to-wear clothing, along with increased digital marketing activities through social media and marketplaces. The novelty of this program lies in the integration of technical innovation in optimizing natural dyes with the empowerment of business management and digital marketing for creative MSMEs. This integrated approach has proven effective in improving product quality, production efficiency, and business competitiveness. The findings indicate that strengthening production capacity based on local resources, supported by business management and digital marketing, can serve as a sustainable empowerment model for creative MSMEs. This program contributes to the achievement of the Sustainable Development Goals (SDGs), particularly Goal 8, by increasing business productivity, expanding market access, and encouraging economic growth based on environmentally friendly creative industries.
Mapping the Creative Economy Sector in Magelang: Local Synergy Toward Regional Competitiveness Siti Arifah; Ari Nurul Fatimah; Muhamad Maksum Hidayat; Muhammad Ichwandar Akrianto; Anam Firman Shah; Istikharoh Dwi Prihatiningsih; Alyssa Najmi Nurjanah
Jurnal IPTEK Bagi Masyarakat Vol 6 No 1 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v6i1.1667

Abstract

This study analyzes the spatial distribution, ecosystem dynamics, and development challenges of the creative economy sector in Magelang City using a geospatial approach. GIS, spatial cluster analysis, and the pentahelix framework were employed to examine the relationships among spatial concentration, accessibility, digital transformation, and regional competitiveness. Data were collected from 170 creative economy actors through surveys, interviews, and field observations, while spatial analysis was conducted using ArcGIS 10.8. The results show that creative economy activities are concentrated in several urban clusters, particularly in Potrobangsan, Magelang, and Kramat Utara, supported by better accessibility, infrastructure, and market connectivity. Culinary, craft, and fashion subsectors remain dominant, whereas digital-based subsectors continue to develop more slowly due to limited digital capacity and a less-developed innovation ecosystem. The study also identifies spatial disparities in digitalization, collaboration networks, business performance, and government support across regions. These findings highlight the importance of spatially informed policies, including creative hubs, digital incubation programs, and place-based development strategies, to strengthen sustainable regional competitiveness.
Strengthening the Innovation Performance of Food SMEs Through Triple Helix Collaboration: Evidence from Regional Innovation Systems in Indonesia Siti Arifah; Eny Boedy Orbawati; Catur Wulandari; Mumpuni Wahyudiarti Sitoresmi; Rochmat Aldy Purnomo
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 5 (2026): August
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i5.933

Abstract

Food Small and Medium Enterprises (SMEs) play a strategic role in Indonesia's regional economic development, yet many face limited innovation capacity, low technology adoption, and weak institutional collaboration. Within the Regional Innovation System (RIS), Triple Helix collaboration among government, academia, and industry is expected to strengthen SME innovation performance. This study examines the effects of government policy, academic support, government–academia collaboration, and innovation on food SME performance. A mixed-methods approach within a post-positivist paradigm was employed. Quantitative data were collected from 75 food SMEs in Magelang, Ponorogo, and Bandung Regencies and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Qualitative data from interviews, observations, and Focus Group Discussions were descriptively analyzed and integrated with quantitative findings. Government policy had a positive and significant effect on innovation performance (β = 0.275; p = 0.011), while academic support (β = 0.121; p = 0.101) and government–academia collaboration (β = 0.120; p = 0.155) showed positive but insignificant effects. Innovation was the strongest predictor (β = 0.380; p < 0.001), and the model explained 46.6% of the variance in innovation performance (R² = 0.466). Qualitative findings showed that government programs were the primary external driver, whereas university engagement and institutional coordination remained fragmented. Strengthening coordinated Triple Helix collaboration and innovation capacity is essential to enhance the competitiveness and sustainability of food SMEs.
Academic Dishonesty and Whistleblowing Intentions Among Economics Students Siti Arifah; Octavia Lhaksmi Pramudyastuti; Mulyadi
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1677

Abstract

This study examines economics students' perceptions of academic dishonesty and their willingness to engage in whistleblowing within higher education institutions. Academic dishonesty remains a persistent issue in universities, potentially undermining students' ethical development and professional integrity. While prior research has extensively explored the prevalence and causes of academic dishonesty, limited attention has been given to students' reluctance to report such misconduct. This study employs a descriptive quantitative approach and collects data from 160 economics students in Central Java and the Special Region of Yogyakarta (DIY) using purposive sampling. The findings indicate that the majority of students have engaged in various forms of academic dishonesty, including cheating, plagiarism, using unauthorized resources, and paying others to complete assignments. Despite recognizing the ethical implications, students demonstrate low willingness to report dishonest behavior. Key barriers include institutional shortcomings, such as the absence of a clear whistleblowing mechanism, lack of protection for whistleblowers, and fear of retaliation or social ostracism. The study emphasizes the need for a structured and confidential whistleblowing system to foster academic integrity. Universities should implement secure reporting channels, strengthen ethical education, and cultivate an institutional culture that supports honesty and accountability. By addressing these challenges, higher education institutions can enhance students' ethical awareness and commitment to academic integrity, ultimately improving the quality of education.
Pengaruh Pemanfaatan Teknologi Informasi Akuntansi, Kompetensi SDM, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada OPD Kabupaten Kebumen Amanda Yulia Damayanti; Chaidir Iswanaji; Siti Arifah
Journal of Creative Student Research Vol. 2 No. 3 (2024): Juni : Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v2i3.3887

Abstract

There are several factors that affect the quality of local government financial reports, namely the utilization of accounting information technology, HR competencies, and internal control. This study aims to determine the effect of utilization of accounting information technology, HR competencies, and internal control on the quality of local government financial reports at OPD Kebumen Regency. This study used 21 OPD samples in Kebumen Regency using purposive sampling. This research method is a quantitative method using multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the use of accounting information technology has a negative and insignificant effect on the quality of LKPD, human resource competence has a positive and significant effect on the quality of LKPD, and internal control has a positive effect on the quality of LKPD. It is hoped that the OPD of Kebumen Regency can maintain and improve HR competence and internal control and it is hoped that the utilization of accounting information technology is used as much as possible in order to produce quality local government financial reports.
Co-Authors Adi Santoso Agung Nur Probohudono Alwi, Sofwan Alyssa Najmi Nurjanah Amanda Yulia Damayanti Amperawati, Endang Dwi Anam Firman Shah Andreansyah Saputra Anisa Retno Ningtyas Anugerah Yuka Asmara Astrid Widayani Astutik, Erni Puji A’yun, Rizka Qurrota Bambang Pujiasmanto Bambang Pujiasmoro Bharata, Risma Wira Catur Sugiarto Catur Wulandari Chaidir Iswanaji Dewi Iswara Diah Agustina Prihastiwi Didik Prasetyanto Dimitrios Tsagdis Djuminah Djuminah Djuminah Djuminah Djuminah, Djuminah Edi Kurniadi Edy Supriyono Emma Dwi Ratnasari Emma Dwi Ratnasari Endang Dwi Amperawati Endang Kartini Panggiarti Eny Boedy Orbawati Eva Wulandari Evi Gantyowati Fatimah, Ari Nurul Fatimah, Ari Nurul Francisca Sestri Goestjahjanti Giarti Slamet Goestjahjanti, Francisca Sestri Hapsari, Martania Dwi Hartoko, Sri Hunik Sri Runing Sawitri Istikharoh Dwi Prihatiningsih Iswanaji, Chaidir Jalu Aji Prakoso Joko Tri Nugraha Joseph, Corina Ak Junaid M Shaikh Khairudin Khairudin Kim Budiwinarto Kiswanto Kiswanto Kusumawardhani, Dhian Luqman nul Hakim M. Rudianto M. Rudianto Mahameru Rosy Rochmatullah Mi'raj Akbar Muhamad Maksum Hidayat Muhammad Ichwandar Akrianto Mulyadi Mumpuni Wahyudiarti Sitoresmi Muqorobin, Muqorobin Nilasari, Ayunda Putri Nisaul Hasanah A Rosyad Noor Ismawati Binti Jaafar Nugraheni, Agustina Prativi Nugraheni, Martha Arum Nusantara, Aji Cahya Nuwun Priyono Octavia Lhaksmi Pramudyastuti Panji Kusuma Prasetyanto Pramudyastuti, Octavia Lhaksmi Prananto, Adi Praptiestrini Pujiasmoro, Bambang Purnomo, Rochmat Aldy Rahmawati Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ratna Endah Santoso Ratna Wijayanti Daniar Paramita Retnosari Retnosari, Retnosari Rikah, Rikah Rindang Widuri Rita Noviani, Rita Rizky Ramadhani Rochmat Aldy Purnomo Rochmat Aldy Purnomo Rochmat Purnomo Rochmatullah ., Rochmatullah Rudianto Rudianto Rudianto, M. Rukmini Rukmini Salsabila Putri Samsi Samsi Sarah Rum Handayani Saras Shinta Qurrota ‘Aini Sarwono Sarwono Setianingtyas Honggowati Setianingtyas Honggowati Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Rokhaniyah Soenarto Soenarto Sri Hartoko Sri Martani Effiyanti Sri Mulyani Sri Murni Sri Wahyu Ening Handayani Sujadi Rahmat Hidayat Sujono, Jonathan Vittorio Ega Suprihati - Umatun Markhumah Valent R, Untsa Aprimelia Wahyu Widarjo, Wahyu Wahyu Widayat Wiratna Sujarweni Wiratna Sujarweni, Wiratna Yanti Sri Danarwati Yuwita Ariessa Pravasanti, Yuwita Ariessa Zulayka Insani