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All Journal Jurnal Reviu Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Wiwik Mukholafatul Farida
Unknown Affiliation
Economics, Econometrics & Finance

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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.
Co-Authors Achmad Iqbal Dwi Rahma Fitriani Mutia Tsalitsa Alawia