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All Journal Benefit: Jurnal Manajemen dan Bisnis JMM (Jurnal Masyarakat Mandiri) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Sustainable Tourism and Entrepreneurship IJORER : International Journal of Recent Educational Research Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Elvia Ivada
Fakultas Keguruan Dan Ilmu Pendidikan Universitas Sebelas Maret
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12 Elvia Ivada; Rahmawati Rahmawati; Djuminah Djuminah; Wahyu Widarjo
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.314

Abstract

Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.
PENDAMPINGAN PENCATATAN AKUNTANSI PADA UMKM PEPAYA LOKAL DI DESA PAGERJURANG Sri Sumaryati; Asri Diah Susanti; Elvia Ivada; Sudiyanto Sudiyanto; Astuning Saharsini; Indra Faisal Rizki Mufid; Lies Nurhaini
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 4 (2026): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i4.40375

Abstract

Abstrak: Pelaku UMKM Olahan Pepaya (OPA) di Desa Pagerjurang masih menghadapi kendala dalam pengelolaan keuangan, terutama belum sistematisnya pencatatan transaksi, belum adanya pemisahan keuangan usaha dan pribadi, serta terbatasnya pemanfaatan teknologi digital. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pelaku UMKM dalam menerapkan pencatatan keuangan berbasis digital lewat aplikasi Buku Warung. Program dilaksanakan melalui workshop, pelatihan, praktik langsung, dan pendampingan yang melibatkan 20 peserta. Efektivitas program dievaluasi menggunakan observasi, wawancara, dan angket berisi 20 pertanyaan yang mengukur empat indikator, yaitu pemahaman pentingnya pencatatan keuangan, kemampuan menggunakan aplikasi Buku Warung, kemampuan menyusun laporan keuangan sederhana, dan pemahaman pemisahan keuangan usaha dan pribadi. Hasil evaluasi memperlihatkan peningkatan pemahaman pentingnya pencatatan keuangan dari 30% menjadi 85%, kemampuan menggunakan aplikasi Buku Warung dari 20% menjadi 80%, serta kemampuan menyusun laporan keuangan sederhana dari 15% menjadi 75%. Program ini berhasil meningkatkan literasi keuangan dan kompetensi digital pelaku UMKM sehingga mendukung pengelolaan usaha yang lebih terencana dan berkelanjutan.Abstract: SMEs producing processed papaya products in Pagerjurang Village continue to face challenges in financial management, particularly due to unsystematic transaction recording, the lack of separation between business and personal finances, and the limited use of digital technology. This community service program aimed to enhance the capacity of SME owners to implement digital financial recordkeeping through the Buku Warung application. The program was carried out through workshops, training sessions, hands-on practice, and mentoring involving 20 participants. Its effectiveness was evaluated using observations, interviews, and a 20-item questionnaire measuring four indicators: understanding the importance of financial recordkeeping, the ability to use the Buku Warung application, the ability to prepare simple financial statements, and understanding the separation of business and personal finances. The evaluation results showed that participants' understanding of the importance of financial recordkeeping increased from 30% to 85%, their ability to use the Buku Warung application improved from 20% to 80%, and their ability to prepare simple financial statements increased from 15% to 75%. The program successfully improved the financial literacy and digital competencies of SME owners, thereby supporting more effective, well-planned, and sustainable business management.
HUBUNGAN ANTARA EFIKASI DIRI DAN KONSEP DIRI DENGAN PRESTASI BELAJAR DALAM PEMBELAJARAN AKUNTANSI BIAYA PADA MAHASISWA PENDIDIKAN AKUNTANSI UNS Diana Fitri; Elvia Ivada
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18489

Abstract

This study aims to examine: (1) the relationship between self-efficacy and academic achievement in cost accounting; (2) the relationship between self-concept and academic achievement in cost accounting; and (3) the simultaneous relationship of self-efficacy and self-concept with academic achievement in cost accounting among Accounting Education students at Universitas Sebelas Maret (UNS). This quantitative survey research involved active students from cohorts 2022–2024 who had completed the cost accounting course (N=250). A sample of 154 students was selected using proportional stratified random sampling. Data were collected via structured questionnaires verified for validity and reliability. Data analysis included descriptive statistics, simple correlation, multiple correlation, and coefficient of determination. Results indicate that self-efficacy and self-concept are positively and significantly related to academic achievement both partially and simultaneously. Integrated enhancement of academic self-concept and self-efficacy serves as a crucial determinant for optimizing cost accounting learning outcomes.
PENGARUH PENGAJARAN DIALOGIS DAN PENALARAN TERHADAP KEMAMPUAN BERPIKIR KRITIS MAHASISWA PENDIDIKAN AKUNTANSI UNS Dzikra Lulu Azzahra; Elvia Ivada
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18638

Abstract

This quantitative research analyzes the e fects of dialogic teaching and reasoning on the critical thinking ski ls of Accounting Education students from the 2023 and 2024 cohorts. Utilizing a Stratified Random Sampling technique, a sample of 117 respondents was obtained. Data were colected via questionnaires and analyzed using multiple linear regression with SPSS. Partial testing indicates that both dialogic teaching and reasoning have positive and significant e fects on critical thinking. Simultaneously, both variables contribute 61.2% to explaining the variation in students' critical thinking capacity. However, descriptive analysis reveals an evaluative note: students' limitations in coordinating ideas and variable reasoning directly imply lower precision in drawing accounting conclusions. Therefore, accounting instruction should not merely focus on the courage to argue, but rather on strengthening the capacity for synthesis and precise scientific reasoning. The limitation of this study lies in the potential for subjectivity bias due to the reliance on self-report instruments.
HUBUNGAN PERSEPSI TERHADAP KETERAMPILAN BERPIKIR KRITIS DAN REFLEKTIF DENGAN PRESTASI AKADEMIK MAHASISWA. BUKTI EMPIRIS DARI PROGRAM STUDI PENDIDIKAN AKUNTANSI Elvia Suzana Dewi Prasetya; Elvia Ivada
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Released
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18730

Abstract

Academic achievement is influenced by various cognitive competencies, including critical and reflective thinking. Although previous studies have reported positive associations between these competencies and academic achievement, their respective contributions when examined simultaneously remain inconclusive. This study aimed to examine the partial and simultaneous relationships between perceived critical thinking skills, perceived reflective thinking skills, and academic achievement among 117 students of the Accounting Education Study Program at Universitas Sebelas Maret. A quantitative correlational design was employed using proportionate stratified random sampling. Perceived critical thinking skills were measured using the Critical Thinking Skills Assessment Scale Short Form (CTSAS-SF), whereas perceived reflective thinking skills were assessed using the Reflective Thinking Questionnaire (RTQ). Academic achievement was measured using students' cumulative grade point average (CGPA). Data were analyzed using Spearman's rank correlation and multiple linear regression. The results indicated that perceived critical thinking skills (ρ = 0.257, p = 0.005) and perceived reflective thinking skills (ρ = 0.275, p = 0.003) were positively and significantly correlated with academic achievement. However, multiple linear regression showed that only perceived critical thinking skills made a significant unique contribution to academic achievement, whereas perceived reflective thinking skills no longer remained significant (β = 0.079, p = 0.435). Together, both variables were significantly associated with academic achievement (F = 4.202, p = 0.017), accounting for 6.9% of the variance (R² = 0.069). These findings indicate that perceived critical thinking skills provide a unique contribution to academic achievement beyond that shared with perceived reflective thinking skills.
Co-Authors Asri Diah Susanti Astuning Saharsini Binti Muchsini Diana Fitri Dinda Risna Elfiyanti Djuminah Djuminah Dzikra Lulu Azzahra Elvia Suzana Dewi Prasetya Grevita Elma Novianti Indra Faisal Rizki Mufid Indrian Supheni kristanto kristanto Lies Nurhaini Nurhasan Hamidi RAHMAWATI RAHMAWATI Rista Dewi Fajarwati Selli Indah Nur Aini Sigit Santoso Sri Sumaryati Sri Sumaryati Sudiyanto Sudiyanto Sukma Ayu Pratiwi WAHYU WIDARJO Wiwin Wiwin