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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL MANAJEMEN MOTIVASI Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Asia Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi dan Keuangan Indonesia Journal of Indonesian Economy and Business Electronic Journal of Education, Social Economics and Technology IIJSE Journal Innovation In Education
Wiwik Supratiwi
Fakultas Ekonomi Dan Bisnis Universitas Airlangga, Indonesia
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Pembelajaran Berdiferensiasi untuk Meningkatkan Pemecahan Masalah Matematika: Penelitian Tindakan Kelas di Sekolah Dasar Fadilatul Khoiriyah; Via Yustitia; Wiwik Supratiwi
Journal Innovation In Education Vol. 2 No. 3 (2024): September : Journal Innovation in Education (INOVED)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/inoved.v2i3.1777

Abstract

This study aims to improve the problem-solving abilities of second-grade students at SD Negeri Dukuh Menanggal 1 Surabaya in mathematics through the application of differentiated learning in fraction material. This Classroom Action Research (CAR) was conducted in two cycles. In the first cycle, the test results showed that the average student score was 68.82, with a learning mastery rate of 37.5%. Only 9 out of 24 students passed, while 15 others had not yet met the minimum passing criteria. This was due to the use of conventional teaching methods and the teacher's lack of understanding of differentiated learning. After improvements were made in the second cycle, the students' average score increased to 81.17, with a learning mastery rate of 96% (23 students passed). The results of this study indicate that differentiated learning can significantly improve students' problem-solving abilities in fraction material and make learning more meaningful and interactive.
Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
Practice of Green Accounting Based on GRI 300 Standards at PT Sat Nusapersada Tbk Company Ilman Rizki; Wiwik Supratiwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6790

Abstract

This study aims to evaluate the implementation of green accounting principles at PT Sat Nusapersada Tbk and its compliance with the Global Reporting Initiative (GRI) 300 standards in the company's sustainability report. The main focus of this study is to examine how green accounting principles are applied in the company's operations and to identify the challenges faced in meeting the environmental reporting indicators set by GRI 300. A descriptive qualitative approach was used to explore sustainability-related phenomena in this company, using triangulation techniques in data collection from in-depth interviews with the Legal Manager, Investor Relations, and Corporate Secretary, supplemented by an analysis of the company's sustainability report. The research findings indicate that PT Sat Nusapersada Tbk has demonstrated significant commitment to sustainability, implementing green accounting principles covering material, energy, water, emissions, waste, and biodiversity management. However, the main challenge faced by the company is the limited availability of quantitative data for some GRI indicators. Nevertheless, the company has taken positive steps to enhance environmental transparency and accountability through more systematic reporting. The findings of this study are expected to provide insights for other companies in the electronics and manufacturing industry to improve their sustainability reporting and optimize the implementation of green accounting as part of their long-term sustainability strategy.
Implementation of Visual Analytics to Enhance Budget Transparency and Accountability in Surabaya City Government Asti Azarin; Wiwik Supratiwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7856

Abstract

Transparency and accountability are fundamental elements of good governance, especially in regional budget management. However, the complexity of budget reports often makes them difficult for the public to understand, posing a significant challenge to financial transparency. This study aims to explore the application of visual analytics as an innovative approach to enhance budget transparency and accountability in the Surabaya City Government. Using a literature review method, this research analyzes 15 academic articles on budget transparency, accountability, and data visualization. The findings reveal that implementing technologies such as e-budgeting, interactive dashboards, and budget transparency applications significantly improves financial information accessibility. Furthermore, integrating the Regional Financial Management Information System (SIMDA) and engaging communities through Musrenbang forums strengthen budget accountability. However, challenges such as low budget literacy among the public and the need for regular data updates must be addressed. This study concludes that visual analytics not only simplifies complex financial information but also strengthens the relationship between the government and society through transparency. Future research should focus on developing a more integrated visual analytics model that includes spatial data for more effective decision-making.
Comparison of Generation Z Leadership Styles in Makassar and Surabaya: A Contextual Study in the Accounting Profession Reswari, Pingkan Ardha; Habiburrochman, Habiburrochman; Hirman, Akhmad Akram; Supratiwi, Wiwik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

This study explores the leadership styles of Generation Z professionals in the accounting and finance sector in two major Indonesian cities, Makassar and Surabaya. Using a qualitative approach with thematic analysis, data were collected through semi-structured interviews with ten informants, including accounting staff, tax consultants, and auditors. The findings reveal that Generation Z leaders in both contexts demonstrate democratic, participatory, and situational leadership styles characterized by openness, collaborative decision-making, and the integration of digital technology into workplace practices. Despite cultural differences between Makassar and Surabaya, consistent leadership patterns emerged, particularly in valuing fairness, transparency, and inclusivity in financial reporting and team management. The study contributes to the growing literature on intergenerational leadership by offering insights into how Generation Z’s digital orientation and collaborative values shape organizational practices. Practically, the results highlight the importance of organizations to foster inclusive work environments, leverage technology, and encourage active participation from younger professionals. The research also identifies limitations related to sample scope and cultural depth, suggesting opportunities for broader, cross-sectoral, and cross-cultural studies in the future.
Financial Performance and Greenwashing in Sustainability: Evidence on the Moderating Role of Institutional Ownership Noviana Purwiyono, Kartika; Supratiwi, Wiwik
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8757

Abstract

Greenwashing has become a growing concern in corporate sustainability reporting, particularly in emerging markets such as Indonesia where ESG enforcement remains limited. This study examines the effect of financial performance on greenwashing, with institutional ownership as a moderating variable. Financial performance is measured using Return on Assets (ROA), while greenwashing is defined as the gap between ESG disclosure and ESG performance following Yu et al. (2020). Using panel data from 109 Indonesian manufacturing firms during 2017–2023, the results show that stronger financial performance reduces greenwashing, while institutional ownership weakens this relationship, indicating a tendency toward symbolic disclosure.
The Impact of Inflation Rate, Leverage, and Firm Size on Banking Financial Performance Delfihanna Permata Isnawan; Wiwik Supratiwi
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1276

Abstract

This study examines the effect of inflation, leverage, and firm size on the financial performance of the banking sector. The research employs a quantitative approach using secondary data obtained from the annual financial statements of banks listed on the Indonesia Stock Exchange. The sample consists of 258 observations analyzed through multiple linear regression using SPSS software. The findings indicate that the inflation rate does not have a significant effect on financial performance. Leverage has a negative and significant effect, meaning that higher levels of debt tend to reduce bank performance. Meanwhile, firm size has a positive and significant effect on financial performance, suggesting that banks with larger asset scales tend to achieve better performance. The novelty of this study lies in the integration of agency theory and signaling theory to simultaneously explain the influence of macroeconomic factors and internal firm characteristics on banking financial performance during the post-pandemic recovery period of 2019–2024. These findings imply that internal factors, such as capital structure and firm scale, play a more substantial role in influencing bank performance compared to macroeconomic factors such as inflation.
Co-Authors Akhmad Akram Hirman Asti Azarin Balqis, Malika Delfihanna Permata Isnawan Devi Sulistyo Kalanjati Dian Agustia Dian Kusuma Wardhani Dian Kusuma Wardhani Dian Kusuma Wardhani Fadilatul Khoiriyah Habiburrochman . Heru Tjaraka Ilman Rizki Isnalita Istiqomah Istiqomah Izzato Millati Kurniawati, Ika Atma Malika Balqis Mohammad Tri Atmaja Noorlailie Soewarno Noviana Purwiyono, Kartika Raharjo, Yulianti Reswari, Pingkan Ardha Satia Utama, Anak Agung Gde Sri Iswati Subekti Catur Oktarisa Tri Ratnawati Via Yustitia