Articles
<![CDATA[Exploring Self-Potential and Business Potential as an Effort to Create Womenpreneurship ]]>
<![CDATA[Sofie Yunida Putri]]>;
<![CDATA[Tantina Haryati]]>;
<![CDATA[Acynthia Ayu Wilasittha]]>
<![CDATA[ Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2023.3373
<![CDATA[Sidoarjo Regency held a funding program for women's business groups targeted at housewives domiciled in Sidoarjo Regency, the funding was packaged in the form of the Independent Women's Business Card Program - KURMA - and will be given in the form of an Award to Independent Women Business Groups based on RT in Sidoarjo Regency through Administrative and technical assessments are carried out in stages from the village level to the district level, so it is necessary to assess the business potential and business interests of housewives in the surrounding environment. This community service activity was carried out by distributing questionnaires to mothers of Family Welfare Development (PKK) in Bligo village, RT 21, RW 08, Candi District, Sidoarjo Regency. The questionnaire was distributed with the aim that local PKK women were able to explore their potential because the main problem experienced was that there was a funding program organized by the local government, but these women still did not know the business potential and business interests they had. to obtain funding for the Mandiri Women's Business Card. Based on the service activities that we carried out, the results of the service showed that the most business potential in the local environment was in the culinary field, while the business interests of PKK women in the local area were businesses engaged in trading. Therefore, selling food is a business breakthrough that is considered the most appropriate according to the potential and interests of the existing business.]]>
<![CDATA[The Implementation of Islamic University Social Responsibility in Indonesia ]]>
<![CDATA[Acynthia Ayu Wilasittha]]>;
<![CDATA[Tantina Haryati]]>;
<![CDATA[Sofie Yunida Putri]]>;
<![CDATA[Nanda Wahyu Indah Kirana]]>
<![CDATA[ Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2023.3389
<![CDATA[This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.]]>
<![CDATA[Professional Commitment and Machiavellian Personality on Whistleblowing Intentions ]]>
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Rizdina Azmiyanti]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2023.3393
<![CDATA[This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.]]>
<![CDATA[Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Putri, Sofie Yunida]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v7i3.38085
<![CDATA[Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.]]>
<![CDATA[Pembelajaran Secara Daring atau Luring, Manakah yang Lebih Efektif untuk Mata Kuliah Pengantar Akuntansi? ]]>
<![CDATA[Sofie Yunida Putri]]>;
<![CDATA[Bayu Rama Laksono]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v5i2.224
<![CDATA[Along with the development of learning technology, it also developed. Initially, lectures could only be carried out face-to-face between lecturers and students. However, online lectures are now an alternative method when face-to-face lectures are impossible. This research is a comparative study that compares students’ level of understanding when lectures are held online and carried out offline to find out which is more effective when it is related to the level of understanding obtained by students. Student’s perspective is also one of the considerations in this study, students are asked to fill out a questionnaire regarding their level of understanding to be studied and compared with the stimulus in the form of a Pre-Test, Pre-Test Discussion, and Material Explanation to be studied by students' responses in the form of Post-Test scores before the lecture ends. Class leaders were also interviewed directly to find the right learning methods, especially as new students in the Introduction to Accounting course. The results of the student Pre-Test and Post-Test assessments show that grades when lectures are held offline, are better than grades when lectures are held online. 191 out of 193 students chose offline lectures as more suitable for their understanding, especially in the Introduction to Accounting course. The class president also mentioned connection problems during an interview as the main obstacle when lectures were held online.]]>
<![CDATA[DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN E-COMMERCE PADA KAB. SUMENEP ]]>
<![CDATA[Istiyanatul Mahbubah]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v4i1.119
<![CDATA[COVID-19 has resulted in various business sectors, especially MSMEs facing far more significant challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is nothing new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behaviour, so this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behaviour during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. This research is quantitative research using SPSS as a test tool. This study concludes that the COVID-19 pandemic has resulted in changes in consumer behaviour that affect the increase in sales of the E-Commerce business in Sumenep Regency, which means that the pandemic has increased income for e-commerce business people when compared to before the COVID-19 pandemic.]]>
<![CDATA[DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN ]]>
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v2i2.44
<![CDATA[This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technological developments and increase his mastery of knowledge.]]>
<![CDATA[Pengaruh Literasi Keuangan, Sikap Keuangan dan Gaya Hidup Terhadap Pengelolaan Keuangan UMKM ]]>
<![CDATA[Putri, Mayzura Rahma Aulia]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jbe.v5i3.5631
<![CDATA[The study aims to analyze the effect of financial literacy, attitudes and lifestyle on the financial management of MSMEs. This research employs quantitative research methodology, collecting data by the distribution of questionnaires to all participants via offline and online means. The research location is in Karang Pilang District, Surabaya. The selected population is all MSMEs in Karang Pilang District. Using the simple random sampling procedure, 78 MSMEs were selected as research samples. The data was processed using SmartPLS software with PLS-SEM data analysis techniques. The outcomes demonstrated that financial literacy has no affect on the financial management of MSMEs.. In contrast, financial attitudes have a positive effect on MSME financial management and lifestyle has a positive effect on MSME financial management. This research provides valuable insights for the development of MSME empowerment strategies, particularly with regard to financial management. The findings can be applied as a a basis for designing more effective training and mentoring activities, with a focus on improving appropriate financial attitudes and prudent lifestyles among MSME actors.]]>
<![CDATA[PENGEMBANGAN UMKM DI KELURAHAN GEBANG PUTIH MELALUI PELATIHAN PEMBUKUAN SEDERHANA ]]>
<![CDATA[Fadhiatus Zahro]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/sensasi.v3i01.9
<![CDATA[UMKM memiliki peran krusial dalam pertumbuhan ekonomi suatu negara. UMKM masih dihadapkan pada berbagai tantangan yang membatasi perkembangan usahanya salah satunya yaitu pembukuan. UMKM sebagai salah satu sektor penyumbang pertumbuhan ekonomi suatu negara harus memiliki pencatatan dan pengelolaan keuangan yang baik. Berdasarkan survei di lapangan, UMKM di Kelurahan Gebang Putih belum menerapkan pembukuan dan tidak adanya pemisahan harta pribadi dengan harta usaha sehingga profit tidak sesuai. Tujuan kegiatan ini yaitu memberikan soft skill bagi pelaku UMKM untuk menyelenggarakan pembukuan supaya modal terlindungi karena adanya pencatatan keuangan yang terstruktur. Metode yang digunakan berbentuk sosialisasi dan dilanjut dengan pelatihan pembukuan. Kegiatan ini terdiri atas tiga tahap: a) tahap survei pendahuluan dan identifikasi masalah; b) tahap persiapan, dan; c) tahap pelaksanaan. Hasil yang diperoleh dari kegiatan ini yaitu mampu meningkatkan pengetahuan dan keterampilan pembukuan. Saran dari kegiatan ini yaitu UMKM harus berkomitmen terhadap pembukuan guna kelangsungan usaha. Peran pemerintah juga dibutuhkan untuk mengontrol dan menilai kinerja UMKM secara berkelanjutan.]]>
<![CDATA[Keuangan rumah tangga dalam pemenuhan gizi seimbang untuk mencegah stunting ]]>
<![CDATA[Widajantie, Tituk Diah]]>;
<![CDATA[Yuhertiana, Indrawati]]>;
<![CDATA[Wilasittha, Acynthia Ayu]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 2 (2025): Mei ]]>
Publisher : <![CDATA[Institut Teknologi Dirgantara Adisutjipto ]]>
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DOI: 10.28989/kacanegara.v8i2.2583
<![CDATA[Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan kontribusi jangka panjang tentang pentingnya pengelolaan keuangan rumah tangga untuk memenuhi gizi seimbang dalam rangka menurunkan angka stunting di Indonesia. Kegiatan dilaksanakan dalam tiga tahap, antara lain kunjungan interaktif kepada keluarga dengan anak stunting, penyusunan buku edukasi dan resep masakan dengan budget terbatas, dan sosialisasi buku kepada masyarakat. Kunjungan interaktif bertujuan untuk mengetahui kondisi keuangan keluarga anak stunting untuk menentukan anggaran makanan bergizi keluarga. Penyusunan buku berisi tentang edukasi metode pengelolaan keuangan rumah tangga, gizi yang diperlukan untuk mengatasi stunting, dan resep masakan yang disesuaikan dengan anggaran rumah tangga hasil kunjungan. Sosialisasi buku berjudul “Strategi Keuangan Rumah Tangga dan Gizi Seimbang” untuk memberikan kontribusi jangka panjang dalam rangka mengatasi stunting. Kegiatan sosialisasi buku kepada masyarakat juga diapresiasi oleh peserta kegiatan. Ibu-ibu dengan balita yang hadir pada kegiatan tersebut akan menjadikan buku yang disusun oleh tim sebagai pedoman dalam mengelola keuangan rumah tangga dan mulai menganggarkan biaya untuk menyediakan makanan bergizi untuk putranya agar terhindar dari stunting. ]]>
