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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Bilancia : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Penelitian
Wahyuningsih, Eny
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Pengaruh Financial Literacy dan Financial Attitude terhadap Financial Management Behavior Self efficacy sebagai variabel mediasi Pada UMKM Kota Pekanbaru Wahyuningsih, Eny; Sastraningsih, Ellyan; Suryadi, Nanda
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5332

Abstract

 This study aims to determine the effect of Financial Literacy and Financial Attitude on Financial Management Behaviour Self Efficay as a Mediating Variable.  The data collection method in this study uses primary data obtained from the results of filling out questionnaires to 100 respondents in Pekanbaru City MSME players and secondary data obtained from literature books and journals related to this research.  The data analysis method used is descriptive analysis, and the data processing technique uses SEM Smart Pls.  The results of this study indicate that Financial Literacy, Financial Attitude and Financial Self Efficacy directly have a positive and significant effect on Financial Management Behaviour. While indirectly Self Efficacy mediates Financial Literacy has an effect on Financial Management Behavior and Self Efficacy mediates Financial Attitude has an effect on Financial Management Behavior, the author's suggestion for further research is that the results of this study can be a reference for further similar research by developing other variables that affect financial management behavior that researchers have not been able to include in this study.
Penerapan Akuntansi pada Usaha Mikro di Desa Petai Kecamatan Singigi Hilir Kab Kuantan Singigi Wahyuningsih, Eny; Sastraningsih, Ellyan; Ariyon, Muhammad; Siregar, Muhammad Fathurriansyah; Hidayat, Dzaky
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7431

Abstract

Penelitian ini bertujuan untuk Meningkatkan Keterampilan Membuat laporan keuangan : Melalui pelatihan ini, diharapkan para Pegawai dapat meningkatkan keterampilan mereka dalam membuat laporan keuangan yang berkualitas dan sesuai standar. Tim pengabdian UIR melakukan pengabdian dengan berkerjasama dengan mitra pelaku usaha kerupuk sagu khaidir desa petai kecamatan singigi hilir kabupaten kuansing Terdapat beberapa permasalahan yang di hadapi oleh mitra, yaitu Kurangnya Pengetahuan dan Keterampilan Menyusun Laporan Keuangan, Keterbatasan Akses terhadap Sumber Daya Manusia. Hasil yang diperoleh dari kegiatan PKM adalah adanya manfaat yang besar yang dirasakan oleh mitra dan akan menjalin komunikasi secara langsung jika mengalami kendala terhadap masalah yang dihadapi
APAKAH PRAKTIK LINGKUNGAN MEMPENGARUHI NILAI PERUSAHAAN? BUKTI DARI CONSUMER SECTOR DI INDONESIA Wahyuningsih, Eny; Saputra, Dian; Arifin, Zidan Dwinanda
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.4995

Abstract

This study aims to analyze the effect of environmental, organizational culture (EOC), green accounting, earnings quality, and asset turnover on firm value in the primary consumer goods sector in Indonesia. This study uses a quantitative approach with the SEM-PLS method using Smart-PLS. Data was taken from 83 companies on the Indonesia Stock Exchange during 2021-2022. The results showed that EOC has a significant negative effect on firm value, while green accounting and earnings quality have no significant effect. On the other hand, asset turnover shows a significant positive effect on firm value. This study is limited to the primary consumer goods sector with a small sample, so it cannot be generalized to other industries. It is recommended to include other variables, such as innovation and risk management, in further research. These findings can help practitioners and regulators understand the importance of asset turnover in increasing firm value, as well as suggest companies review the implementation of EOC that is not following their business strategy. This study provides new insights into the under-discussed role of EOC and green accounting in the primary consumer goods sector, particularly in the context of Indonesian companies. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan, budaya organisasi (EOC), akuntansi hijau, kualitas laba, dan perputaran aset terhadap nilai perusahaan pada sektor barang konsumsi primer di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode SEM-PLS menggunakan Smart-PLS. Data diambil dari 83 perusahaan di Bursa Efek Indonesia selama tahun 2021-2022. Hasil penelitian menunjukkan bahwa EOC berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan green accounting dan kualitas laba tidak berpengaruh signifikan. Di sisi lain, perputaran aset menunjukkan pengaruh positif signifikan terhadap nilai perusahaan. Penelitian ini terbatas pada sektor barang konsumsi primer dengan sampel yang kecil, sehingga tidak dapat digeneralisasi untuk industri lain. Disarankan untuk memasukkan variabel lain, seperti inovasi dan manajemen risiko, dalam penelitian selanjutnya. Temuan ini dapat membantu praktisi dan regulator untuk memahami pentingnya perputaran aset dalam meningkatkan nilai perusahaan, serta menyarankan perusahaan untuk meninjau kembali implementasi EOC yang tidak sesuai dengan strategi bisnis mereka. Penelitian ini memberikan wawasan baru tentang peran EOC dan akuntansi hijau yang masih jarang dibahas di sektor barang konsumsi primer, khususnya dalam konteks perusahaan Indonesia.
The Influence of Knowledge of Zakat, Income Level and Trust in Muzakki's Interest in Paying Zakat on Agricultural Products through Baznas Kampar Regency Sastraningsih, Ellyan; Wahyuningsih, Eny; Ahmad, Rahayati
IKONOMIKA Vol 8, No 2 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v8i2.16976

Abstract

The reason for this thought is to find out the effect of zakat information, payment rate, and confidence on the interest of muzakki to pay zakat assets to Baznas Kampar Regency. This research was conducted in Kampar Regency. To analyze collected data, the SPSS application was utilized. A total of 98 primary data collected using a questionnaire with the Slovin sampling method. Respondents in this study were Muzakki who were affiliated with BAZNAS Kampar Regency. According to the study, knowledge about zakat has a significant impact on their willingness to pay zakat, income level has a significant impact on their willingness to pay zakat, and trust has a positive impact on their willingness to pay agricultural zakat.
Literasi Tata Kelola Keuangan UMKM berbasis Aplikasi “Si APIK’ di Kelurahan Tuah Madani Wahyuningsih, Eny; Hamzah, Zulfadli; Sastraningsih, Ellyan
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3704

Abstract

Permasalahan yang dihadapi para pelaku UMKM adalah kurangnya pengetahuan mengenai proses pencatatan transaksi digital di era  teknologi yang terus berkembang. Para pelaku UMKM perlu memahami pencatatan transaksi keuangan berbasis aplikasi ini  karena berkaitan dengan perkembangan saat ini dan dapat mengatasi permasalahan sulitnya pencatatan transaksi keuangan bagi para pelaku UMKM.Kegiatan ini membantu agar melalui pelatihan ini, UMKM dapat memahami dan mengetahui tentang pelaporan keuangan, proses pelaporan keuangan, aplikasi pelaporan keuangan digital dan proses pelaporan keuangan menggunakan aplikasi “If Apik”.Hal ini dibuktikan dengan meningkatnya pemahaman mahasiswa terhadap alur pelaporan keuangan saat menggunakan aplikasi “Si Apik” setelah pelatihan.
MANAGEMENT CONTROL SYSTEMS IN ESG-BASED GOVERNANCE: MAPPING RESEARCH STREAMS AND FUTURE DIRECTIONS. Halimahtussakdiah, Halimahtussakdiah; Wahyuningsih, Eny
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.183-197

Abstract

This study maps existing research streams and future directions on Management Control Systems (MCS) and Environmental, Social, and Governance (ESG). Using a bibliometric approach, 319 Scopus-indexed journal articles were analyzed with VOSviewer. Bibliographic coupling and co-word analysis were employed to examine the knowledge structure, dominant themes, and research gaps within the MCS–ESG literature.The findings show that prior research predominantly emphasizes integrative frameworks and implementation strategies that position MCS as a mechanism for supporting ESG objectives, particularly through performance measurement, strategic decision-making, and accountability systems. Four major research clusters emerge, illustrating the evolving role of MCS in sustainability governance. The analysis also highlights promising avenues for future studies, including digital transformation, sustainability accounting innovation, and the strategic integration of MCS to enhance ESG performance across sectors.This study contributes by explicitly framing MCS as a governance mechanism rather than merely a reporting tool. It provides a conceptual roadmap for scholars and offers practical insights for managers, system designers, and policymakers seeking to align ESG objectives with control systems to advance sustainable development.
Tradisi ‘Nyabuki’ Sebagai Media Penanaman Nilai-Nilai Pendidikan Keluarga Di Kabupaten Pati Wahyuningsih, Eny
Jurnal Penelitian Vol 18, No 2 (2024): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v18i2.30298

Abstract

Tradition is not something new and foreign among Javanese people, especially rural areas. Its existence is inherent and becomes an inseparable part in various aspects of life. This research is a descriptive qualitative analytical research. Data collection through observation, interviews and documentation. Data processing using triangulation by combining various data collection techniques and existing data sources to obtain valid conclusions. The data analysis used is an interactive data analysis technique, namely reducing various data so that it can be presented in order to obtain conclusions. This research aims to describe the practice of sticky rice belt 'nyabuki' in the Pati community and explain the instillation of family educational values contained therein. The research results show that the sticky rice belt 'nyabuki' tradition is a unique tradition that has been practiced by the people of Sitirejo Village during the Year of the Widower for generations. The 'nyabuki' procession is carried out by a woman by attaching a 'belt' made from gemblong/jadah made from sticky rice to her brother's waist with the hope that this year his brother will always be protected by Allah SWT, receive all goodness and avoid all evil.  This 'nyabuki' traditional practice instills family educational values that are very important for each member, namely: love, mutual help, patience, and praying for each other's goodness. This tradition is a reminder of the importance of maintaining cultural values in society.AbstrakTradisi bukanlah sesuatu yang  baru dan asing  di kalangan masyarakat jawa, khususnya daerah pedesaan. Keberadaannya sudah melekat dan menjadi bagian tak terpisahkan dalam berbagai sendi kehidupan. Penelitian ini merupakan penelitian deskriptif kualitatif analitis. Pengumpulan data melalui observasi, wawancara serta dokumentasi. Pengolahan melalui triangulasi dengan menggabungkan berbagai teknik pengumpulan data dan sumber data yang ada untuk mendapatkan kesimpulan yang valid. Analisis data yang digunakan adalah teknik analisis data interaktif yakni mereduksi berbagai data untuk dapat disajikan agar memperoleh kesimpulan. Penelitian ini bertujuan untuk mendiskripsikan praktik ‘nyabuki’ sabuk ketan di masyarakat Pati serta menjelaskan penanaman nilai-nilai pendidikan keluarga yang terkandung di dalamnya. Hasil penelitian menunjukkan tradisi ‘nyabuki’ sabuk ketan merupakan tradisi unik yang  dipraktikkan oleh masyarakat Desa Sitirejo pada saat Tahun Duda secara turun-temurun. Prosesi ‘nyabuki’ dilakukan oleh seorang perempuan dengan menyematkan ‘sabuk’ yang terbuat dari gemblong/jadah  berbahan baku  ketan ke pinggang saudara lelakinya dengan mengharap semoga di tahun ini saudara lelakinya senantiasa  dilindungi Allah SWT, mendapatkan  segala kebaikan dan terhindar dari segala keburukan.  Praktik tradisi ‘nyabuki’ ini menanamkan nilai-nilai pendidikan keluarga yang fundamental bagi setiap anggotanya yakni: kasih sayang, tolong menolong, kesabaran, dan saling mendoakan dalam kebaikan. Tradisi ini mejadi pengingat pentingnya menjaga nilai-nilai budaya dalam masyarakat.
Co-Authors Ahmad, Rahayati Arifin, Zidan Dwinanda Dian Saputra Halimahtussakdiah, Halimahtussakdiah Hamzah, Zulfadli Hidayat, Dzaky Muhammad Ariyon Sastraningsih, Ellyan Siregar, Muhammad Fathurriansyah Suryadi, Nanda