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All Journal EKONOMIS : Journal of Economics and Business KARYA: Jurnal Pengabdian Kepada Masyarakat Al Dzahab JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Indonesian Journal of Islamic Economics and Finance
Salamah, Robiatus
Universitas Sunan Gresik
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Penerapan Akuntansi Lingkungan pada Industri Tempe Sanan Malang Robiatus Salamah; Endah Susilowati
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.910

Abstract

The issue of environmental pollution continues to be everyone’s concern and arises as a result of the production process of a company or industry, so companies are expected to apply environmental accounting as a form of concern for the environment, which will provide benefits to users and society. Industries and companies are required to be able to protect their environment, not only to take advantage of it. The goal of this research is to discover how the use of environmental accounting serves as a form of effort in preventing waste pollution in the Tempe Industry Sanan Malang. The approaches and data collection techniques used in this study were a qualitative interpretive approach and direct interviews with the head of the waste management section and the accounting department related to the waste management costs incurred. The data used in this research comes from intervew documentation. The results of the study show that the Tempe Industry Sanan Malang has carried out its waste management well, as evidenced by the results of waste management in several innovative products to lift the economy of the surronding community as well as maintain business continuity in the midst of increasingly fierce competition. In addition, the Tempe Industry Sanan Malang has indirectly implemented environmental accounting, but not in its entirety. The industry has incurred costs related to waste management, such as the cost of recycling waste, the cost of purchasing the epidermis, the cost of milling, labor costs, etc. But there is still no separate bokkeeping; the industry sometimes only records the cost incurred, and only in a simple way. With this researc, it is hoped that the Tempe Industry Sanan Malang will implement environmental accounting even better.
MEMBEDAH MAKNA GREEN ACCOUNTING DI MATA PELAKU UMKM: STUDI FENOMENOLOGI PADA SENTRA INDUSTRI KERIPIK TEMPE SANAN DI KOTA MALANG Robiatus Salamah
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 2 (2025): DESEMBER 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i2.5458

Abstract

This study aims to explore and deeply understand the meaning of green accounting (environmental accounting) from the perspective of Micro, Small, and Medium Enterprises (MSMEs) in the Sanan Tempe Chips Industrial Center, Malang City. The research focuses on how craftsmen interpret financial sacrifices and waste management practices in maintaining business sustainability. Although green accounting is theoretically often perceived as difficult to implement by small business actors, this study seeks to capture the essence of the phenomenon through the lived experiences of MSME actors. A qualitative method with a phenomenological approach was employed. Data were collected through in-depth interviews, participatory observation, and documentation involving four key informants who are tempe chip business owners in the Sanan area. The findings reveal three main dimensions in the interpretation of green accounting: (1) accounting as social harmony (tepo seliro), where environmental costs are perceived as social investments to maintain comfort and harmony among community members; (2) collective accounting through community associations (paguyuban), reflecting shared environmental responsibility based on mutual cooperation; and (3) the spiritual dimension (barokah), in which waste utilization and adherence to customary values are understood as expressions of gratitude and efforts to attain economic blessing with spiritual value. These findings indicate that for MSMEs in Sanan, green accounting is not merely understood as a financial recording process, but as a business practice that integrates economic, social, cultural, and spiritual values. Therefore, this study recommends the development of green accounting standards that are more humanistic, contextual, and adaptive to the cultural characteristics of Indonesian MSMEs to support holistic business sustainability.
CERDAS FINANSIAL, ANTI GALAU: PENDAMPINGAN LITERASI KEUANGAN BAGI GENERASI Z DI ERA KEUANGAN MODERN Mohammad Aviciena Taufiqurrahman; Robiatus Salamah; Diani Widiastuti; Permata Kardina Putra; Chirmala Wisnu Permata Affardi
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Permasalahan keuangan merupakan salah satu pemicu overthinking, khususnya pada generasi muda yang memerlukan perhatian serius. Tanpa adanya bekal manajemen keuangan yang mumpuni, Generasi Z rentan terjebak dalam masalah finansial yang berujung pada tekanan psikologi atau “galau’ finansial. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman tentang manajemen keuangan, bagi siswa SMA melalui pendekatan edukasi interaktif yang meliputi pemaparan materi, diskusi kasus, simulasi pengelolaan keuangan pribadi, serta pendampingan penggunaan instrumen keuangan digital yang aman dan bertanggung jawab. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai literasi pengelolaan keuangan dan mampu membentuk pola pikir untuk memilih prioritas antara keinginan dan kebutuhan.
Evaluation of Management Accounting Implementation in Supporting MSME Operational Efficiency (Krutukan MSME Case Study) Robiatus Salamah; Nur Aisyah; Chirmala Wisnu Permata; Dyah Ayu Rizqi Ramadhani; Nabilatuz Zahro
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10556

Abstract

MSMEs have an important role in the economy, but they still face limitations in cost management, financial recording, and operational planning. This condition causes cost information to not be fully used as a basis for decision-making and efficiency improvement. This study aims to evaluate the implementation of management accounting in supporting operational efficiency in Krutukan MSMEs, especially in recording and managing costs, determining selling prices, production planning, and cost control. This study uses a qualitative approach with a single intrinsic case study method and involves one main informant, namely the owner of Krutukan MSMEs. Data was obtained through observation for two days, in-depth interviews with MSME owners, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña through the stages of coding, categorization, theme formation, data presentation, and verification. The results of the study show that management accounting is applied only through cost recording, raw material needs planning, expenditure control, and the use of cost information in determining selling prices. However, recording is still done manually and costs have not been classified systematically. Simulations show that expenditure-based HPP that does not include all BOP of Rp. 8,000 per package increased to Rp. 9,500 per package after the full cost calculation approach included a BOP of Rp. 150,000, so that the previous HPP was lower than Rp. 1,500 per package. The study concluded that operational efficiency can be improved through cost classification, simple budgeting, systematic HPP calculation, and digitization of financial records.
Does Financial Literacy Matter? E-Wallet Use and Financial Management Among Gen Z Students Nur Aisyah; Robiatus Salamah; Mohammad Aviciena Taufiqurrahman; Dwi Ratnasari; Sifa Aprilia
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/jy60nc72

Abstract

Purpose: This study aims to examine the effect of e-wallet use on the personal financial management of Generation Z, with financial literacy as a moderating variable. The theoretical framework employed is the Theory of Planned Behavior (TPB). Design/Methodology/Approach: Data were collected through a questionnaire using a five-point Likert scale. The population consisted of Accounting students at Sunan Gresik University. The sample was selected using purposive sampling, based on the criteria of being a Generation Z Accounting student at Sunan Gresik University who has used an e-wallet, resulting in a final sample of 36 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings:  The results indicate that e-wallet use has no significant effect on the personal financial management of Generation Z. Financial literacy, however, was found to significantly affect personal financial management. Furthermore, financial literacy does not significantly moderate the relationship between e-wallet use and personal financial management, suggesting that theoretical financial knowledge alone is insufficient to shape financial behavior without adequate self-control. Research Implications: Sound financial management contributes to long-term financial well-being; therefore, financial literacy needs to be reinforced by strong self-control so that Generation Z, accustomed to the convenience of e-wallets, can manage their finances according to actual needs rather than impulsive wants. These findings highlight the importance of collaboration between higher education institutions and fintech providers in fostering responsible financial behavior through education and supportive digital features.
Co-Authors Chirmala Wisnu Permata Chirmala Wisnu Permata Affardi Diani Widiastuti Dwi Ratnasari Dyah Ayu Rizqi Ramadhani Fitria Budi Utami Mohammad Aviciena Taufiqurrahman Nabilatuz Zahro Nur Aisyah Nuryeti Nuryeti Permata Kardina Putra Rosa Nikmatul Fajri Sifa Aprilia Tita Agustini Widya Erliana Putri Yeni Rahayu Yuli Chomsatu Samrotun