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Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri Purwanti, Lilik; Triyuwono, Iwan; Zuhrotin Nasyi’ah, Eny; Prakoso, Aryo
Madani : Indonesian Journal of Civil Society Vol. 6 No. 1 (2024): Madani : Februari 2024
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v6i1.2118

Abstract

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency. The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders.
Green Cosmetics to Environmental Sustainability Purwanti, Lilik; Nasyi’ah, Eny Zuhrotin; Ibrahim, Melinda; Prakoso, Aryo
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9365

Abstract

CSR is a business commitment to behavior ethically, operate legally and contribute to economic development while improving the quality of life of employees and their families, as well as local communities and society in general. One form of implementation of CSR activities has been carried out by The Body Shop in Indonesia with the Bring Back Our Bottle (BBOB) CSR Program. This research aims to analyze the corporate social responsibility program bring back our bottle the body shop. This research uses the literature study method. The main source of literature used in the analysis comes from the google scholar data base. The review of 17 relevant articles shows that The Body Shop has successfully integrated CSR programs into its core business strategy, with BBOB as one of the flagship programs. The program not only contributes to the reduction of plastic waste, but also raises consumer awareness about sustainable consumption. This program is in line with the concept of creating shared value. The Body Shop successfully creates shared value for both the company and society. Despite facing challenges such as the logistics of collecting and processing used packaging, the program has had a positive impact on The Body Shop's brand image as a socially and environmentally responsible company. The analysis shows that the success of the program is supported by several factors, including the company's long-term commitment to sustainability values, active engagement of consumers, and cooperation with local partners in the recycling process. This study provides valuable insights into the practical implementation of CSR in the cosmetics retail industry and can serve as a reference for other companies looking to develop similar CSR programs.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
Cakrawala Vol. 11 No. 2: Desember 2017
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v11i2.19

Abstract

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
Financial Literacy, Risk Perception, and Entrepreneurial Decision-Making among Young Entrepreneur in Indonesia Thalib, Najdah; Suryaningrum, Diah Hari; Prakoso, Aryo; Hakim, Hakim
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1316

Abstract

This study investigates the influence of financial literacy and risk perception on entrepreneurial decision-making among young entrepreneurs in Indonesia. As youth entrepreneurship continues to expand and contribute to national economic development, understanding the cognitive and behavioral factors that drive entrepreneurial decisions becomes essential. Using a quantitative approach with a sample of 150 young entrepreneurs aged 18–35, data were collected through a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both financial literacy and risk perception significantly and positively influence entrepreneurial decision-making. Financial literacy is identified as the strongest predictor, highlighting the importance of financial capability in shaping rational and strategic business decisions. Moreover, risk perception not only directly affects decision-making but also indirectly influences it through financial literacy, indicating partial mediation. These findings underscore the critical role of strengthening financial knowledge and risk awareness among young entrepreneurs to enhance their decision-making effectiveness and business sustainability. This study provides important implications for policymakers, educational institutions, and entrepreneurship development programs aiming to support the growth and resilience of youth-led enterprises in Indonesia.
TRANSFORMASI TATA KELOLA EKONOMI PUBLIK MENUJU GOOD GOVERNANCE Andi Zulkarnain; Khanan Yusuf; Nian Riawati; Diah Hari Suryaningrum; Aryo Prakoso
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2408

Abstract

Transforming public economic governance through digitalization is a crucial agenda for realizing the principles of good governance in a globalized world. However, field dynamics indicate a gap between technological infrastructure readiness and stakeholder engagement behavior. This qualitative research aims to deeply explore the processes, structural-cultural barriers, and dimensions of human behavior in the implementation of digital platforms in the public economic sector. Using a descriptive-analytical case study design, data were collected through in-depth interviews with purposively selected key informants, field observations, and official documents. Data validity was tested using source and method triangulation techniques, which were then analyzed qualitatively through a thematic analysis approach. The results show that structurally, digitalization has successfully overhauled traditional bureaucracy, cut corrupt service chains, and increased transparency and accountability in public finances. However, this success faces cultural challenges in the form of resistance to change, a silo mentality, and low user behavioral intentions due to limited digital literacy and system perceptions (effort expectancy). Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), weak facilitating conditions are the primary factor inhibiting optimal system adoption. This study concludes that good governance cannot be achieved solely through normative regulations and hardware procurement, but rather requires simultaneous integration with strengthening digital literacy capacity and user behavioral interventions. The policy implications of this research emphasize the importance of simplifying digital procedures and extensive training to create an efficient and accountable public economic system
The Influence of Policy Transparency, Public Participation, Bureaucratic Responsiveness, Service Quality, and Public Trust on Perceived Effectiveness of Local Economic Policy May Vitha Rahmadhani; Fitri Melawati; Irfansyah; Aryo Prakoso
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.505

Abstract

The effectiveness of local economic policy is essential for promoting sustainable regional development and improving community welfare. However, citizens' perceptions of policy effectiveness are influenced not only by policy outcomes but also by the quality of governance practices implemented by local governments. This study aimed to examine the influence of policy transparency, public participation, bureaucratic responsiveness, service quality, and public trust on the perceived effectiveness of local economic policy. A quantitative research approach with an explanatory research design was employed. Primary data were collected through a structured questionnaire distributed to 200 respondents selected using purposive sampling. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS), including descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), t-tests, and F-tests. The results revealed that all measurement instruments were valid and reliable, and the data satisfied the assumptions required for multiple linear regression analysis. The findings indicated that policy transparency, public participation, bureaucratic responsiveness, service quality, and public trust each have a positive and significant influence on the perceived effectiveness of local economic policy. Furthermore, the F-test demonstrated that all independent variables simultaneously have a significant effect on the dependent variable. Among the five predictors, public trust was identified as the strongest determinant of perceived policy effectiveness. The study concludes that strengthening good governance practices through transparency, citizen participation, responsive bureaucracy, high-quality public services, and institutional trust can substantially improve public perceptions of local economic policy effectiveness. These findings provide practical implications for local governments in designing and implementing more effective, accountable, and citizen-oriented economic policies
PENGUATAN KAPASITAS KOMUNITAS SEBAGAI LEMBAGA PELAYANAN SOSIAL DALAM PENCEGAHAN DAN PENANGGULANGAN DAMPAK SOSIAL TBC PADA MASYARAKAT DI DESA SUKORAMBI KABUPATEN JEMBER Fajri Maulana; Senato Erasandi; Yaen Miftakhul Laily; Nian Riawati; Wydha Mustika Maharani; Masadib Akmal Vyandri; Muhamad Nanda Al Hakim Akbar; Laili Rahma Halimah; Aryo Prakoso
Pandalungan: Jurnal Pengabdian kepada Masyarakat Vol 4 No 2 (2026): April
Publisher : Universitas Al-Falah As-Sunniyah Kencong Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/pandalungan.v4i2.3211

Abstract

Health problems such as Tuberculosis (TB) are a public health issue in Sukorambi Village that strongly intersects with social issues, because it gives rise to stigma, social isolation, reduces productivity, and increases the economic burden on households. TB is not merely a clinical issue, but a socio-health issue that requires social system support at the village level ranging from education, mentoring, to service referrals. Therefore, the objective of this community service activity is directed at building a community (Karang Taruna and students) as a social service institution capable of supporting the prevention and mitigation of the social impacts of TB more systematically. The approach methods used in this implementation include Observation, Socialization and Focus Group Discussion (FGD). The substantive achievement of the activity can be seen from the formation of a shared understanding of the management framework of community-based social service organizations and this activity succeeded in achieving the main achievement of increasing the capacity of young actors in Sukorambi Village, especially Karang Taruna and students in viewing TB as a social issue that requires a collective community-based response.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) CRITERIA IN SHARIA-COMPLIANT STOCK SCREENING: A COMPARATIVE STUDY OF GLOBAL ISLAMIC INDICES Daniyar Satybaldy; Azamat Nazarov; Henrik Johansen; Aryo Prakoso
Sharia Oikonomia Law Journal Vol. 3 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/solj.v3i4.2558

Abstract

The convergence of Islamic finance and sustainable investing presents a significant area of interest, driven by shared ethical principles. However, the extent to which Environmental, Social, and Governance (ESG) criteria are formally integrated into sharia-compliant stock screening remains unclear across global indices. This study aims to comparatively analyze the methodologies of leading global Islamic stock indices to determine the scope and nature of ESG integration within their sharia screening frameworks. A qualitative comparative analysis was conducted on the methodology documents of major indices, including MSCI, FTSE, S&P, and Dow Jones Islamic Markets. The findings reveal significant heterogeneity. While all indices inherently cover certain social and governance aspects through traditional sharia screening (e.g., excluding sin stocks, debt limits), explicit and comprehensive ESG frameworks are not uniformly applied. Environmental criteria, in particular, are often not systematically integrated. The study concludes that while a natural alignment between sharia principles and ESG values exists, the formal integration of ESG criteria into global Islamic indices is still nascent and inconsistent. This highlights an opportunity to develop a more holistic screening framework that explicitly combines both ethical paradigms, enhancing the appeal of Islamic finance to sustainable investors.