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All Journal JAM Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Morality :Jurnal Ilmu Hukum Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASF (Journal of Accounting and Strategic Finance) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Applied Accounting And Business (JAAB) Journal of Management and Digital Business Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Innovative: Journal Of Social Science Research Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Entrepreneurship and Small Business Research Jurnal Penelitian dan Pengabdian Masyarakat
Eka Siskawati
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises SISKAWATI, Eka; YULIA, Meri; ZAHARA, Zahara
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.112

Abstract

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.
Green Accounting and Organization Performance: Science Mapping of Present and Future Trends Nofita, Resti; Siskawati, Eka; Andriani, Wiwik; Ansar, Muhammad
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.475

Abstract

Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.
Resource Utilization, Innovation, and MSME Performance: A Circular Economy Perspective Utami, Suci; Siskawati, Eka; Fauzi, Nurul
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.154

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are critical drivers of economic growth and innovation, particularly in emerging economies like Indonesia. However, they face persistent challenges such as limited resources, low innovation capacity, and growing pressure to meet environmental sustainability standards. This study investigates the impact of circular economy (CE) practices—specifically resource utilization and innovation & learning—on the business and socio-environmental performance of MSMEs in Padang City, Indonesia. Drawing upon the Natural Resource-Based View (NRBV), the study posits that sustainable resource management and organizational learning can serve as strategic capabilities for long-term competitive advantage. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed, with data collected from 70 MSMEs via an online questionnaire. The results reveal that both resource utilization and innovation & learning significantly and positively affect business success and social-environmental performance. These findings underscore the importance of integrating sustainability-oriented innovations and resource efficiency into MSME operations. The study contributes to the limited empirical research linking NRBV and CE practices within MSMEs in emerging markets. It offers practical implications for policy-makers and business development programs aiming to foster sustainable competitiveness and inclusive growth through innovation and environmental stewardship in the MSME sector.
The Role of Collaboration and Digital Technology in Supply Chain Management in Micro Enterprises Siskawati, Eka; Syaputra, Hafiz; Zahara, Zahara
Economics, Business, Accounting & Society Review Vol. 3 No. 1 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i1.116

Abstract

Micro businesses have revived, and many have sprung up after the COVID-19 pandemic, including the Coffee Shop micro business. In addition, technological developments in the increasingly rapid digital era have provided nuances and dynamics in research in micro-enterprise supply chains. This study aims to explore supply chain management behavior in micro-enterprises in the era of digital technology. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic. This research strategy uses a qualitative approach that allows the author to conduct an in-depth analysis and sort the data into themes. Data was collected from a micro-scale coffee shop in Padang City, North East Coffee Shop. This paper found that (1) the best strategy is to collaborate with small roasteries that are more open to micro-scale coffee shops. (2) The coffee shop micro business has a level of technology adoption to support its operations. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic.
Peran Teknologi Informasi Dalam Meningkatkan Akuntabilitas Keuangan Nagari: Studi Kasus Pada Nagari Tigo Koto Silungkang Aswad, Hajar; Siskawati, Eka; Jr, Syafira Ramadhea; Meuthia, Reno Fithri
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.9228

Abstract

Dalam praktik pengelolaan keuangan desa, banyak pemerintah desa yang masih mengalami keterlambatan dalam penyusunan pengelolaan keuangan desa. Badan Pengawasan Keuangan dan Pembangunan (BPKP) bersama Ditjen Bina Pemerintahan Desa Kementrian Dalam Negeri telah mengembangkan aplikasi SIMDA desa yang lebih dikenal dengan Aplikasi Sistem Keuangan Desa (Siskeudes), oleh karena itu penelitian ini bertujuan untuk melakukan penelitian mengenai peran teknologi informasi. . (Aplikasi Siskeudes) dalam meningkatkan akuntabilitas keuangan desa. Penelitian ini dilakukan di Nagari Tigo Koto Silungkang, Kecamatan Palembayan, Kabupaten Agam. Yang telah mengimplementasikan aplikasi siskeudes pada tahun 2017. Metode penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara kepada kepala nagari, bendahara dan petugas nagari yang terlibat dalam penggunaan aplikasi Siskeudes. Selain itu, dokumen dan laporan keuangan yang dihasilkan oleh aplikasi juga dianalisis. Hasil penelitian menunjukkan bahwa aplikasi Siskeudes mempunyai peran yang signifikan dalam meningkatkan akuntabilitas keuangan desa. Aplikasi ini memungkinkan pencatatan penerimaan dan pengeluaran keuangan desa menjadi lebih akurat dan detail. Hal ini membantu meminimalkan potensi penipuan dan penyalahgunaan dana desa. Selain itu, aplikasi ini juga meningkatkan transparansi karena laporan keuangan dapat dipantau oleh pemerintah daerah dan pemerintah pusat melalui online, sehingga memungkinkan mereka memantau penggunaan anggaran desa dalam pengelolaan keuangan desa.
EDUKASI PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN DIGITAL PADA LEMBAGA SOSIAL RUMAH TAHFIZ Siskawati, Eka; Zahara, Zahara
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.26266

Abstract

Kegiatan ini dilatarbelakangi oleh meningkatkan kebutuhan literasi keuangan digital bagi masyarakat seiring dengan pesatnya perkembangan teknologi saat ini. Kondisi Rumah Tahfiz Nurul Ilmi X saat ini adalah memiliki potensi untuk mengembangkan program-program mereka, namun lembaga ini mengalami keterbatasan dana untuk melaksanakan dan mengembangkan program mereka. Adaptasi teknologi dengan QRIS diperlukan untuk memperluas jangkauan donatur. Kegiatan PKM bertujuan untuk memberikan pelatihan dan pendampingan kepada Lembaga Sosial Rumah Tahfiz tentang teknologi pembayaran digital QRIS. Metode yang digunakan dalam kegiatan ini adalah pelatihan dan pendampingan langsung. Kegiatan ini dilaksanakan pada bulan Agustus 2023 dengan sasaran adalah pengurus dan pengelola Rumah Tahfiz Nurul Ilmi X. Hasil kegiatan PKM ini menunjukkan adanya perubahan pemahaman terhadap teknologi pembayaran digital QRIS, dan kemampuan menggunakan QRIS. Simpulan kegiatan ini adalah bahwa literasi keuangan digital perlu dilakukan dimasa yang akan datang untuk kelompok masyarakat lainnya.
PENGARUH FINANCIAL ATTITUDE, FINANCIAL BEHAVIOR DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL DISTRESS PADA PEKERJA LAJANG DI KOTA PADANG Fitri, Defani Trilia; Yentifa, Armel; Siskawati, Eka
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.371

Abstract

This study aims to examine the influence of Financial attitude, Financial behavior, and Financial knowledge on Financial distress among single workers in Padang City. The sampling technique used in this study is purposive sampling, with a sample size of 400 respondents. Data collection was conducted using a questionnaire distributed through an online form (Google Forms), and instrument tests for validity and reliability were performed. The study method uses a quantitative approach, and data analysis techniques to test the hypotheses are conducted using SPSS software. The results of this study demonstrate that Financial attitude and Financial behavior affect Financial distress, whereas Financial knowledge does not affect Financial distress. This study also shows that Financial attitude, Financial behavior, and Financial knowledge simultaneously influence Financial distress.
Co-Authors Adilla, Noviani Annisa Armel Yentifa Armel Yentifa Aswad, Hajar Barykin Sergey E. Catapan Anderson Dela Gusta, Haniva Diah Gandoriah Edy Prabowo Fadilah Umar Ferdawati Ferdawati Firman Surya Fitra Oliyan Fitri, Defani Trilia Gustati Gustati Haniva Dela GUSTA Haykal, Muhammad Helga Rini Fadhina Hendrick - Jr, Syafira Ramadhea Liswandi, Liswandi Made Susilawati Makkulawu Panyiwi Kessi, Andi Merlin Berlian Misbah Misbah Muhammad Ansar, Muhammad Muhammad Rizky Prima Sakti Mustika, Rasyidah Nazliatul Aniza Abdul Aziz Nofita, Resti Nurhidayati Nurhidayati Nurul Fauzi Nurul Fauzi Oladokun Nafiu Olaniyi Reni Endang Sulastri Reno Fithri Meuthia Reslawati Reslawati Sabalius Uhai Satriya Nugraha Slamet Widodo Suci Utami, Suci Syaputra, Hafiz Teddy Winanda Ulfi Maryati Wiwik Andriani Yose Rizal YULIA, Meri Yuniarti Utami, Eva Zahara Zahara Zahara Zahara Zahara Zalida Afni