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PEMANFAATAN TEKNOLOGI TEPAT GUNA UNTUK MENGEMBANGKAN POTENSI MASYARAKAT MELALUI KEMAJUAN UMKM Novi Diah Wulandari; Winike Kushindrajati Aprilia; Agustina Mayangsari; Budi Sutiono Pratama Nugraha
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2022
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro Kecil dan Menengah merupakan salah satu motor penggerak pembangunan ekonomi masyarakat pedesaan. Kehidupan masyarakat dapat ditingkatkan dengan menggunakan sumber daya yang ada. Namun, masyarakat perlu memahami teknologi saat ini dan dengan menggunakan teknologi yang ada akan memudahkan mereka dalam berbisnis. Melakukan bisnis secara bersamaan di satu tempat menciptakan banyak celah di antara penjual, sehingga rencana program ini diterapkan untuk mengatasi hal tersebut. Rencana kerja yang dilaksanakan adalah menerapkan pemesanan online dan meningkatkan kemampuan pemasaran dengan menggunakan teknologi yang ada. Selain itu, para pelaku UMKM didampingi dan dilatih untuk memanfaatkan smartphone mereka. Hasilnya, para pelaku UMKM Desa Wisata Taman Benteng Mataram dapat meningkatkan keterampilan digital marketing dan memanfaatkan teknologi dengan lebih baik serta hilangnya rasa kecemburuan antar penjual.
Green Budgeting Accountability in Yogyakarta: Governance Barriers and Financial Reporting Transparency Zulfatun Ruscitasari; Novi Diah Wulandari
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.269

Abstract

Background: The Net Zero Emissions target has accelerated the adoption of green budgeting. However, despite achieving the highest accountability rating (SAKIP AA), the Special Region of Yogyakarta still faces a gap between its policy commitments and the transparency of its financial reporting. Objective: This study aims to analyze the accountability challenges in implementing green budgeting in Yogyakarta. Methods: This qualitative study employed a case study design using semi-structured, in-depth interviews with five key informants (INF-01 to INF-05) from Bapperida, BPKAD, DLHK, and public sector accounting experts. Document analysis was conducted on the RKPD, KUA-PPAS, and Notes to the 2021–2025 Financial Statements (CaLK). Data were analyzed using a six-stage thematic analysis, with validity ensured through data triangulation and member checking. Results: The main barriers to implementation were a lack of specific technical guidelines, sectoral ego, and differing perceptions across agencies regarding environmental activity classification. The rigidity of the national SIPD system, which lacks green tagging features, further complicates the identification of green expenditures. Consequently, green costs are embedded within routine expenditure items in the CaLK, resulting in re-labeling practices to meet administrative requirements. Moreover, limited regional fiscal capacity and shifting policy priorities contribute to a gap between planning and actual implementation. Conclusion: High accountability ratings (SAKIP AA) do not ensure substantive sustainability accountability, as green budgeting in Yogyakarta remains largely symbolic. Strengthening implementation requires integrating the Green Chart of Accounts into SIPD, developing cross-sectoral classification standards, and enhancing transparency in environmental cost disclosure. The findings provide actionable guidance for local governments seeking to align fiscal governance with sustainability commitments.
Financial Literacy and Human Capital Readiness among Vocational Students in Yogyakarta Novi Diah Wulandari; Zulfatun Ruscitasari; Suroya 'Izzatul Mustafidah; Budi Sutiono
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.278

Abstract

Background: Preparing students for the workforce is a key priority in vocational education, requiring graduates to possess occupational skills, social competencies, personal development, and financial management abilities. Objective: This research investigates how self-efficacy, soft skills, and financial literacy contribute to work readinessamong vocational high school students in Yogyakarta, with self-confidence serving as an intermediary variable. Methods: This research adopted a quantitative approach through a cross-sectional survey administered to 348 vocational high school students. Analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Results: The results reveal that self-efficacy (β = 0.467, p < 0.001), soft skills (β = 0.201, p < 0.001), financial literacy (β = 0.193, p = 0.013), and self-confidence (β = 0.096, p = 0.042) positively predict work readiness (R² = 0.859). Notably, self-efficacy did not significantly influence self-confidence (β = −0.044, p = 0.565), suggesting that task-based capability beliefs do not automatically translate into social-evaluative confidence. Financial literacy had the strongest effect on self-confidence (R² = 0.813) and mediated the financial literacy–work readiness pathway (β = 0.076, p = 0.046). The indirect effect of soft skills through self-confidence was near-significant (p = 0.052) and should be interpreted cautiously. Conclusion: This study contributes to vocational education scholarship by revealing that financial literacy acts both as an independent determinant and as an antecedent of self-confidence, which subsequently boosts work readiness, whereas self-efficacy exerts its influence through a direct performance-oriented pathway rather than through a confidence-based mediating route.