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All Journal Jurnal Ekonomi Pembangunan Signifikan : Jurnal Ilmu Ekonomi JDM (Jurnal Dinamika Manajemen) Emerging Science Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Minda Baharu Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Community Empowerment International Journal of Finance Research Prima Abdika: Jurnal Pengabdian Masyarakat Disclosure: Journal of Accounting and Finance Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi AKUNESA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Riset Ekonomi dan Akuntansi ABDIMU Jurnal Pengabdian Kepada Masyarakat ANDIL Mulawarman Journal of Community Engagement INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Yana Ulfah
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Dilemma of accounting online learning system in the covid-19 pandemic in indonesia: a complex-phenomenology approach Muhammad Ikbal; Yana Ulfah; Irwansyah Irwansyah; Karmila Aulia Sahaja; Alsyadilla Anggita
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Vol 19, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.12838

Abstract

We are working on a research design that explores the experiences of Accounting Lecturers throughout Indonesia, how they experience learning online in the field of Accounting. Accounting has its characteristics in the learning process. Accounting is a combination of deepening thinking intelligence, use of mathematical logic, and expertise in preparing financial reports. We use a Qualitative paradigm with a Complex Phenomenology approach, combining in-depth interviews to gather information on several informants while distributing survey questionnaires. The results show various problems that arise in online learning. We have examined high-stress levels separately what triggers stress and what are the factors that can relieve stress. The contribution of this work is certainly useful for universities to design accounting learning systems to reduce various weaknesses and problems that arise.
Analisis perilaku sticky cost biaya penjualan dan biaya administrasi dan umum Ihza Mahendra; Yana Ulfah
KINERJA Vol 20, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i2.13505

Abstract

Tujuan dari penelitian ini adalah untuk mngetahui apakah ada indikasi perilaku sticky cost biaya penjualan, biaya administrasi dan umum terhadap aktivitas penjualan. Penelitian ini menggunakan data sekunder yang dikumpulkan dari Bursa Efek Indonesia. Data penelitian ini menggunakan laporan keuangan perusahaan manufaktur pada periode 2017-2021. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan penelitian ini menggunakan sampel sebanyak 100 data laporan keuangan pada perusahaan manufaktur. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi liner berganda, uji kelayakan model, serta koefisien determinasi dan pengolahan data dibantu SPSS 26. Hasil dalam penelitian ini menemukan bahwa terjadinya perilaku sticky cost pada biaya penjualan. Ketika penjualan bersih meningkat sebesar 1 persen maka biaya penjualan meningkat 0.147 persen. Sementara pada saat menurun sebesar 1 persen, biaya penjualan hanya menurun sebesar 0,097 persen. Dalam Biaya administrasi dan umum ditemukan adanya perilaku sticky cost, biaya administrasi dan umum perubahannya tidak mengikuti penjualan bersihnya pada periode 2017-2021.
Pengaruh profitabilitas dan leverage terhadap manajemen laba dengan dewan komisaris independen sebagai variabel moderating Rima Istanita; Yana Ulfah
FORUM EKONOMI Vol 25, No 3 (2023): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v25i3.13512

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabiltas dan leverage terhadap manajemen laba, pengaruh profitabilitas dan leverage yang dimoderasi dengan dewan komisaris independen terhadap manajemen laba di perusahaan manufaktur sektor industri barang konsumsi tahun 2017-2020. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif yang berasal dari data sekunder. Teknik analisis data yang digunakan adalah regresi linier berganda dan moderated regression analysis menggunakan program SPSS versi 26. Metode pengumpulan sampel penelitian ini menggunakan purposive sampling dan diperoleh 104 data. Berdasarkan analisis profitabilitas tidak berpengaruh terhadap manajemen laba, leverage berpengaruh negatif signifikan terhadap manajemen laba, dewan komisaris independen tidak dapat memoderasi pengaruh profitabilitas terhadap manajemen laba, dan dewan komisaris independen tidak dapat memoderasi pengaruh leverage terhadap manajemen laba.
Penguatan UMKM melalui implementasi strategi positioning produk dalam rangka menciptakan keunggulan kompetitif Yana Ulfah; Ferry Diyanti
ABDIMU Vol 2, No 1 (2023): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/abdimu.v2i1.13342

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memilik peran yang sangat penting dalam mendukung perkembangan perekonomian di Indonesia, namun sebagian besar UMKM masih belum memahami bagaimana membuat produk tersebut memiliki keunggulan kompetitif dan diminati oleh konsumen. Untuk menciptakan keunggulan kompetitif, pelaku UMKM perlu memahami dan mampu mengimplementasikan strategi positioning produk. Sejalan dengan Sasaran keempat, Dinas Koperasi dan UKM Kabupaten Kutai Kartenegara juga selalu berupaya untuk memberikan motivasi kepada UMKM agar mampu meningkatkan kualitas produknya dengan memberikan pelatihan yang dilakukan secara rutin. Pelaksanaan kegiatan PKM ini bertujuan untuk memberikan pemahaman dan gambaran implementasi terkait strategi positioning produk kepada para pelaku UMKM tersebut sehingga sehingga dapat menciptakan keunggulan kompetitif untuk setiap produk yang dihasilkan. Metode yang digunakan dalam kegiatan PKM ini terdiri atas: ceramah, pendampingan dan diskusi interaktif. Kegiatan PKM ini melibatkan berbagai pihak, yaitu: Dinas Koperasi dan UKM Kutai Kartanegara sebagai Mitra Pelaksana, Tim PKM dari Unmul sebagai Narasumber melalui Program Kedaireka Patriot Pangan dan 16 orang pelaku UMKM sebagai peserta. Setelah mengikuti kegiatan ini, pelaku UMKM telah dapat mengimplementasikan strategi positioning produk yang tepat dan mampu meraih pangsa pasar yang lebih luas.
Pengaruh Belanja Pemerintah Untuk Pendidikan Dan Kesehatan Terhadap Kualitas Sumberdaya Manusia (Human Capital) Kabupaten/Kota Di Kalimantan Selatan Dan Kalimantan Timur Normaida Normaida; Yana Ulfah; Rian Hilmawan
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.608

Abstract

This study aims to analyze the influence of the share of education and health expenditure on the Human Development Index (HDI) in South Kalimantan and East Kalimantan provinces. The panel data regression analysis is employed using the IPM data from 2013 to 2020 and government expenditure shares in the education and health sectors across 23 districts/cities in the two provinces. The analysis reveals that the share of education and health expenditure significantly affects the HDI, while per capita income does not have a direct impact on the HDI. In conclusion, it is recommended to increase budget allocations for education and reassess the utilization of health expenditure to ensure a positive impact on the HDI. Other suggestions include considering other factors influencing the HDI, conducting further studies, and involving communities in the development process.
MENGGALI ASPIRASI MASYARAKAT KOTA BALIKPAPAN TERHADAP PENGEMBANGAN EDUWISATA DALAM RANGKA PENINGKATAN PARTISIPASI PEMBANGUNAN IKN NUSANTARA Rahmawati, Rahmawati; Ulfah, Yana; Zavira, Audrey; Nisa, Khoirun; Febryanti, Ashari Dwi
MINDA BAHARU Vol 7, No 1 (2023): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v7i1.4651

Abstract

Pemindahan Ibu Kota Negara ke Kalimantan Timur peluangnya sudah dirasakan oleh beberapa pelaku industri pariwisata, Grup Mesra memanfaatkan momentum mega proyek yang sedang intensif dilakukan semenjak awal tahun. Pemindahan Ibu Kota Negara selain membawa peluang juga membawa tantangan bagi masyarakat Kalimantan Timur, apabila masyarakat tidak secara proaktif memanfaatkan momentum pembangunan IKN Nusantara tersebut kemungkinan besar hanya menjadi penonton nantinya. Tujuan kegiatan Pengabdian Kepada Masyarakat ini untuk meningkatkan kesadaran peran masyarakat dengan adanya pemindahan IKN Nusantara dan dapat mengambil bagian dalam pengembangan produk pariwisata. Kegiatan PKM ini menggunakan metode pendekatan kualitatif. Sasaran dalam kegiatan ini adalah masyarakat di sekitar wilayah IKN Nusantara dengan total 46 orang pada tiga kelurahan di Balikpapan, yaitu Kelurahan Batu Ampar, Kelurahan Muara Rapak, dan Kelurahan Karang Joang. Adanya keterlibatan dari masyarakat maka kesempatan lapangan kerja di destinasi eduwisata dapat terbuka serta mampu meningkatkan taraf ekonomi masyarakat sekitar. Apabila destinasi eduwisata IKN mampu menarik minat wisatawan dalam skala besar, tentu akan memunculkan berbagai macam kekhawatiran. Beberapa risiko yang akan muncul diantaranya yaitu, value yang ditawarkan eduwisata tidak sesuai harapan, adanya kemacetan akibat mobilitas padat di sekitar destinasi, serta adanya risiko polusi dan kerusakan lingkungan.
Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village in Balikpapan Ulfah, Yana; Set Asmapane; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah; Rizka Dwi Jayanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6306

Abstract

The Pasar Tumpah Pringgodani Tourism Village, located in the Gunung Binjai area, Teritip Village, East Balikpapan, has become one of the unique tourist destinations that attract public attention.  This market offers a variety of local products, especially traditional foods, that tantalize visitors' appetites.  Micro, small, and medium enterprises (MSMEs) are a common term in the economic landscape that refers to productive economic ventures owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008.  The presence of micro, small, and medium enterprises (MSMEs) in Indonesia is indeed very significant.  Financial statements are information that contains the financial records of a company.  This report can serve as valid evidence to monitor the company's financial condition.  SAK EMKM stands for Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Makro, which is specifically designed as a benchmark for financial accounting standards for MSMEs.  This community service activity is conducted under the title "Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village, Balikpapan."  This community service activity is expected to help MSMEs in organizing their financial administration in a more structured manner, so that MSMEs can accurately understand their financial condition.  The availability of periodic financial reports for MSMEs will facilitate their access to funding from banks, which will ultimately encourage the development of MSMEs.
The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan Setia Rahmi Yasmi; Yana Ulfah; Hariman Bone
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12804

Abstract

This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable. The study was conducted in 54 hospitals in East Kalimantan, with 27 hospitals responding to the questionnaire. This research is included in the category of correlational research. The study sample consisted of 69 respondents, selected using the probability sampling method. Data was collected through the distribution of questionnaires via WhatsApp links, with a response period of two months. Data analysis was performed using the Structural Equation Modeling (SEM) - Partial Least Square (PLS) method, supported by Smart PLS software. The results show that budget participation has a positive and significant effect on budgetary slack. Additionally, information asymmetry also has a positive and significant effect on budgetary slack, meaning that the higher the information asymmetry, the greater the tendency for budgetary slack to occur. Furthermore, Dark Triad characteristics were found to moderate the relationship between budget participation and budgetary slack, as well as the relationship between information asymmetry and budgetary slack. In other words, individuals with Dark Triad traits tend to amplify the effects of budget participation and information asymmetry on the creation of budgetary slack. These findings emphasize the importance of strict supervision and effective budget control systems to minimize the negative impact of budgetary slack, particularly in organizational environments such as hospitals.
Dilemma of accounting online learning system in the covid-19 pandemic in Indonesia: a complex-phenomenology approach Ikbal, Muhammad; Ulfah, Yana; Irwansyah, Irwansyah; Sahaja, Karmila Aulia; Anggita, Alsyadilla
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2970

Abstract

We are working on a research design that explores the experiences of Accounting Lecturers throughout Indonesia, how they experience learning online in the field of Accounting. Accounting has its characteristics in the learning process. Accounting is a combination of deepening thinking intelligence, use of mathematical logic, and expertise in preparing financial reports. We use a Qualitative paradigm with a Complex Phenomenology approach, combining in-depth interviews to gather information on several informants while distributing survey questionnaires. The results show various problems that arise in online learning. We have examined high-stress levels separately what triggers stress and what are the factors that can relieve stress. The contribution of this work is certainly useful for universities to design accounting learning systems to reduce various weaknesses and problems that arise
Enhancing the capacity of tourism awareness groups in destination development in Paser Regency Ulfah, Yana; Rahmawati, Rahmawati; Abidin, Zainal; Arifin, Zainal; Darma, Dio Caisar; Kustiawan, Andriawan
Community Empowerment Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12361

Abstract

This community service activity aimed to improve the managerial capacity and participation of Tourism Awareness Group (POKDARWIS) members in tourism destination development, and to increase local community income in Paser Regency. The program focused on six crucial aspects: identification and planning, governance, marketing and promotion, product revitalization, sustainability and preservation, and evaluation and adaptation. Conducted through three main stages—preparation, dissemination, and evaluation—the activity utilized a comprehensive training methodology. Evaluation results indicated a significant increase in POKDARWIS members' knowledge regarding aspects of tourism destination development, as evidenced by paired sample t-tests (p<0.05). Furthermore, there was an increase in awareness regarding tourism management, community participation, and understanding of potential income from tourism activities. This suggests the effectiveness of the dissemination program in strengthening the function of POKDARWIS for sustainable tourism development in Paser Regency.
Co-Authors . Winarti . Winarti A.A. Ketut Agung Cahyawan W Abdul Gafur Abdul Gafur Abdul Gafur Adi Wijaya Agus Iwan Kesuma Agus Setiawaty Ahmad Sofwan Rabbani Alan Smith Purba Aliyaluna Yasmin Alsyadilla Anggita Alvin Aprilyanto HamginPutra Amalia Safitri Andry Andry Gojaya Anggita, Alsyadilla Anis Rachma Utary Anis Rachma Utary Anisa Fitriani Arbain Arbain Ardi Paminto Arfiah Busari Ari Dwiandani ARIEF FATHURAHMAN Ariska Riski Arizona Ayu Indah Septiana Purwanto Bayu Prasetyo Benni Primarkus Dendi Ariansyah Dennis Berhan Dhina Mustika Sari Dhina Mustika Sari Diah Putri Wulansari Dio Caisar Darma Edyson Susanto Eka Agustina Eka Agustina, Eka Eka Febriani Eny Rochaida Eries Sulis Tiowati Ermawati Ermawati Erwin Kurniawan A. Erwin Kurniawan A. Fachry Abda El Rahman Fajri Ramdani Febryanti, Ashari Dwi Ferry Dianti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriyani Nur Khairin Fitri Komariah Fitria, Yunita Fitriadi Fitriadi Gorby Ardiansyah Gusti Noorlitria A Hadi Machbudiansyah Happy Anisa Rengkung Hariman Bone Haris Siswandi Heri Santoso Herman Latumahina Hikmawati, Miya Nova Hutabarat, Emayanti Christina Ibnu Abni Lahaya Ichwan Nur Ihsan Ihsan, Ichwan Nur Ihza Mahendra Indah Kartika Sari Indra Sutoyo Kurniawan Indra Suyoto Kurniawan Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Iskandar Iskandar Iskandar Iskandar Isma Yanti Putri Istiqomah, Annisa Rachmi Jessica Paulina Siahaya Jhony Thamara Jiuhardi Jiuhardi Jumiati Jumiati Karmila Aulia Sahaja Khoirun Nisa Kustiawan, Andriawan Ledy Setiawati Lenny Risma Agustina Lilik Kholifah M Zamroji Almursyid Maeysarah Maeysarah Maimunah Maimunah Mardi Franlius Marfu&#039;a Marfu&#039;a Maria Purnama Nduru Mariatul Fathah Maryam Nadir Mega Norsita Mega Sekararum Katulistiwa Merina Yulia Miftakhur Rohmah, Miftakhur Miya Nova Hikmawati Muhammad Adnan Alsabar Muhammad Fajar Muhammad Harits Zidni Khatib Ramadhani Muhammad Ikbal Muhammad Ikbal Muhammad Ikbal muhammad junaid kamaruddin Muhammad Rafi Risanta Muhammad Rinaldi MUHAMMAD SEPTIAN ADITYA Mujibah Mujibah Musdalifah Azis Musviyanti Musviyanti Muzakki, Naufal Nely Juni Rifka Niam Maisyaroh Nike Demos Nonce Hulau Dian Noor, M. Fauzan Normaida Normaida Nouvan Suwenda Nur Kurniasih Nuradlina Nuradlina Nurcahyani Handayani Nurita Affan Nurul Fiqra Nauap Nurul Munawarah Nuryani Nuryani Opitia Umar Permatasari, Nanda Emma Priyagus, Priyagus Putri, Serli Amanda Rachmansyah Rachmansyah Rahayu Nova Daryati Rahmah Tania Rahmat Saputro Trinandes Rahmawati, Rahmawati Randa Dwi Saputra Rani Paseru Ratna Andika RAUDATUL ASLAMIYAH Refitamasi, Upik Reskantika, Rieka Retno Susanti Rezkiyanti, Nur Alfiah Rian Hilmawan Rieka Reskantika Rima Istanita Rima Istanita Rina Juwita Rizka Dwi Jayanti Rizqi Safitri Robiansyah, Robiansyah Rusliansyah Rusliansyah S. Riadi, Sukisno Sadam Sadam Sahaja, Karmila Aulia Salmah Pattisahusiwa Salviantono, Brian Set Asmapane Setia Rahmi Yasmi Siska Arbianti Siti Radiah Indriani Sri Mintarti Suharno Suharno Sukisno S. Riadi Susanto, Edyson Syamsul Arifin Theresia Militina Theresia Militina Theresia Militina Theresia Militina Theresia Militina Tiya Riani Tri Wahyuning Tyas Upik Refitamasi Veri Atong Batara Wahyu Hidayah Wahyu Hidayat Widi Iswanto Wulan Iyhig Ratna Sari Wulandari, Inayah Y. Permadi Hakim Yaftha Lasung Yanti, Erni Novi Yayan Ardiansa Yoremia Lestari Br. Ginting Yoremia Lestari Br. Ginting Yulia, Merina Yuliana Angelia Yulistiawati Yulistiawati Yunita Fitria Zainal Abidin Zainal Arifin Zainal Ilmi Zaki Fakhroni Zavira, Audrey Zulrisky, Yahya