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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan INVENTORY: JURNAL AKUNTANSI EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Aplikasi Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Journal of Applied Islamic Economics and Finance Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business and Information System MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Sri Widodo
Universitas PGRI Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Peran Kompetensi Sumber Daya Manusia untuk Mendorong Inovasi Produk dan Kinerja UMKM Widodo, Sri; Puspitasari, Anggraini Dwi; Handono, Wiyasto Dwi
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 02 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i02.1754

Abstract

Micro, Small, and Medium Enterprises (MSME) are the backbone of economic development for every economy. They contribute to local economic development through household wealth creation, job creation, and poverty reduction. MSME in Indonesia are an important sector for the country's economy but often face unique challenges. Focusing on this specific context, this research provides insights tailored to the business environment in Indonesia. The aim of this research is to present a comprehensive analysis of MSME strategies in Indonesia, focusing on human resource competencies, product innovation, and MSME performance. The research sample was selected using purposive sampling techniques, resulting in 83 respondents. The data were analyzed using multiple linear regression analysis. The findings of this research prove that human resource competencies and product innovation can enhance MSME performance. These findings underline the importance of strategic decision-making in shaping MSME performance outcomes in Indonesia. Alignment between strategy and innovation plays a role in improving MSME performance. Strategies focusing on human resource competencies, product uniqueness, and quality require innovation to add value to products and customers. The novelty of this research considers the resource-based theory approach in the relationship between human resource competencies, product innovation, and MSME performance.
Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan? Wahyuni, Endang; Widodo, Sri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i1.10

Abstract

This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.
Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta) Rahayu, Septi Budi; Widodo, Sri; Binawati, Enita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i2.26

Abstract

This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.
Pengujian kualitas informasi laporan keuangan pada organisasi perangkat daerah Widodo, Sri; Maharani, Ria Resti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.95

Abstract

This aim of this research to know the effect of human resources quality, information technology utilization, internal control systems and supervision of the reliability and timeliness in regional financial reporting. The research was done in Organisasi Perangkat Daerah OPD Bantul. The obtained by questionnaires distributed to 129 respondents employee of the finance / accounting department. The method used in this research is multiple linear regression method. The results shows that first the of human resources quality, internal control systems, and supervision is significantly affected to the reliability and timeliness of regional financial reporting. Both the human resources quality, information technology utilization, and supervision do not affected to the reliability and timeliness of regional financial reporting. Keywords: human resources quality, information technology utilization, internal control systems, supervision, reliability and timeliness
Kemampuan Inovasi dan Digitalisasi dalam mendorong Kinerja UMKM: Perspektif Berbasis Sumber Daya Widodo, Sri; Dwiningsih, Diska Febriana; Nugrahani, Tri Siwi; Purnama, Hari; Handono, Wiyasto Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14613

Abstract

Penelitian ini menguji pengaruh inovasi, literasi keuangan, dan digitalisasi terhadap kinerja UMKM (Y) di Kota Yogyakarta. Metode kuantitatif digunakan dengan data primer yang dikumpulkan melalui kuesioner. Sampel dipilih secara purposive sebanyak 100 UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Yogyakarta serta platform digital seperti GoFood, GrabFood, atau ShopeeFood. Analisis data dilakukan dengan model regresi linear berganda menggunakan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa inovasi dan digitalisasi secara signifikan berpengaruh positif terhadap kinerja UMKM. Sebaliknya, literasi keuangan terbukti tidak memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini mengimplikasikan bahwa peningkatan kinerja UMKM di Kota Yogyakarta lebih efektif ditempuh melalui penguatan kapasitas inovasi dan adopsi teknologi digital, dibandingkan intervensi pada aspek literasi keuangan.
Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review Sri Widodo; Wiyasto Dwi Handono; Hari Purnama
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1947

Abstract

This study presents a systematic literature review of public sector accounting fraud to identify the geographical distribution of publications, the most influential journals, trending research topics, and future research agendas. The review followed the PRISMA 2020 methodology, initially identifying 742 records from databases, which were screened based on publication years (2021–2025) and subject area relevance, resulting in 54 studies included in the final analysis. The findings reveal that Asia, particularly Indonesia (37 articles), dominates global publication volume, with developing countries collectively contributing 58% of total output, surpassing developed countries (32%). The most influential journals in the last five years include COGENT BUSINESS AND MANAGEMENT and the JOURNAL OF FORENSIC ACCOUNTING RESEARCH. Trending topics include fraud detection, fraud prevention, forensic accounting, whistleblowing, and integrating the fraud triangle with internal control and audit quality. Future research agendas should focus on strengthening the link between whistleblowing and forensic accounting, incorporating organizational studies into fraud prevention models, and developing cross-country comparative studies. This study acknowledges limitations in database coverage, citation-based impact metrics, and geographical bias stemming from Indonesia dominance.
Co-Authors Afri Ovita Afriany, Arista Natia Anjar Prastika Binawati, Enita Budiarto, Dekeng Setyo Dwiningsih, Diska Febriana Endang Wahyuni Endang Wahyuni Handono, Wiyasto Dwi Hari Purnama Hari Purnama, Hari Khairunnisa, Kafita Lathifatul Lulu Amalia Nusron Maharani, Ria Resti Novia Putri Cahyaningrum Puspitasari, Anggraini Dwi Rahayu, Septi Budi Ratna Purnama Sari Reza Wulan Sari Sari, Monika Kurnia Tri Siwi Nugrahani Veni Purnama Sari, Veni Purnama Wiyasto Dwi Handono