Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Information Technology Education Journal Journal of Creative Power and Ambition (JCPA)
Wiwik Mukholafatul Farida
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI Wiwik Mukholafatul Farida
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.185 KB) | DOI: 10.22219/jrak.v7i2.19

Abstract

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology
Analisis Value For Money untuk Mengukur Kinerja Keuangan Jatibanggi Kabupaten Tulungagung Tahun Anggaran 2022-2024 Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1477

Abstract

The study aims to analyze, conclude, and provide solutions on Value for Money to measure financial performance in the Karangwaru Village, Tulungagung Regency, for the 2022-2024 fiscal years. This research uses descriptive quantitative methods with an applied objective, and data collection techniques include observation, documentation, and unstructured interviews. Secondary data is utilized. In terms of effectiveness, revenue realization consistently reached or exceeded the target with an average ratio of 98%, indicating a less effective performance. For the economic aspect, the same average ratio of 92.79% was achieved, which is categorized as economical. Generally, the financial performance of Karangwaru Village is considered less effective, necessitating improved accuracy in expenditure planning to prevent wastage. The Value for Money approach proved beneficial as a reference before preparing the Village Revenue and Expenditure Budget Plan (RAPBDes) for the following year.
Evaluating GRI Standards Implementation Quality and Greenwashing Practices in PT Pertamina (Persero) Wiwik Mukholafatul Farida; Achmad Iqbal; Dwi Rahma Fitriani
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.36616

Abstract

Purpose: This study aims to evaluate the application of the Global Reporting Initiative (GRI) standards in the sustainability report of PT Pertamina (Persero) for the 2021-2023 period and analyze the potential for greenwashing practices in the report. Methodology/approach: Utilizing the content analysis method, this study assessed the quality of the report based on GRI principles, both quantitatively and qualitatively. Findings: PT Pertamina (Persero) consistently enhances its sustainability report disclosure quality, with general disclosures reaching 100% over three years. Material topic disclosure is expected to increase from 70% (2021) to 94% (2023). The Greenwashing Index (GI) stabilized at 0.72, indicating low greenwashing levels. Results suggest a strong commitment to transparency and accountability, but ongoing evaluation of greenwashing practices is necessary. Practical implications: This study contributes significantly to understanding the effectiveness of GRI implementation in the Indonesian oil and gas sector and provides recommendations for other companies and regulators to enhance the quality of sustainability reports. Originality/value: This study analyzes the quality of sustainability reports both quantitatively and qualitatively. The researcher also added an analysis of greenwashing practices.
FORCAS: A Least Squares-Based Forecasting Application for Business Sales Budgeting Bakhtiar, Yohan; Abidatul Izzah; Ahmad Saifi Athoillah; Dion Yanuarmawan; Wiwik Mukholafatul Farida; Dwi Rahma Fitriani
Information Technology Education Journal Vol. 5, No. 1, February (2026)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/intec.v5i1.266

Abstract

Purpose – This study aims to develop FORCAS (Forecasting Comprehensive Application for Sales), a universal forecasting application based on the Least Squares method to support business sales budgeting.  Design – The research employed a system development approach consisting of problem analysis, system design, algorithm implementation, and application testing. The Least Squares method was used to generate sales forecasts, while system validation was conducted through black box testing. User experience and usability were evaluated using the System Usability Scale (SUS) and User Experience Questionnaire (UEQ).  Findings – The results show that FORCAS successfully generates accurate sales forecasts consistent with manual Least Squares calculations. Black box testing confirmed that all system functions operated correctly. Usability evaluation yielded a SUS score of 71, indicating a Grade C (acceptable usability), while UEQ results showed an Excellent rating across pragmatic and hedonic dimensions. Research implications – In conclusion, FORCAS provides a practical and replicable forecasting tool that can be applied across various business contexts. The application is particularly beneficial for small and medium enterprises (SMEs) and accounting education, offering an accessible solution for systematic sales budgeting. Future development may include the integration of advanced forecasting models such as ARIMA and machine learning-based methods.  Originality – However, most existing forecasting systems are designed for specific cases and lack flexibility for broader business applications. This study develops FORCAS as a universal forecasting application to address this limitation.
The Role of Amanah and Tabligh in Strengthening Islamic Banking Relationships Alawia, Mutia Tsalitsa; Wiwik Mukholafatul Farida; Shinta Laura Dewani
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to analyze agency problems in murabahah and mudharabah contracts and to identify strategies to reduce these issues in Islamic banking practices. The research employs a qualitative approach using a library research method by reviewing various sources, including academic journals, books, and other relevant literature published between 2021 and 2025. The findings indicate that agency problems in Islamic banking primarily arise from information asymmetry and moral hazard between the bank as the principal and the customer as the agent. These issues are more prevalent in mudharabah contracts compared to murabahah, due to the high dependence on the honesty and transparency of customers in reporting business performance. In contrast, murabahah contracts tend to have lower agency risks because of their simpler and more transparent transaction structure. Furthermore, this study finds that the implementation of tabligh (transparency) and amanah (trustworthiness) principles serves as an effective solution in reducing information asymmetry and moral hazard. Therefore, strengthening Islamic ethical values along with improving monitoring systems and transparency mechanisms is essential to mitigate agency problems and to optimize the implementation of profit-and-loss sharing contracts in Islamic banking.
Co-Authors Abidatul Izzah Achmad Iqbal Ahmad Saifi Athoillah Alawia, Mutia Tsalitsa Dion Yanuarmawan Dwi Rahma Fitriani Mutia Tsalitsa Alawia Shinta Laura Dewani Yohan Bakhtiar