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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Ekonis : Jurnal Ekonomi dan Bisnis eCo-Buss Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Ilmiah Sultan Agung Jurnal Pengabdian Masyarakat dan Riset Pendidikan Riset Akuntansi dan Keuangan Indonesia Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Finance and Islamic Banking Accounting Analysis Journal
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
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Model Socioenvipreneur Melalui Inisiasi Bank Sampah Berbasis Masyarakat Mutoharoh, Mutoharoh; Najihah, Naila; Ifada, Luluk Muhimatul; Adiwijaya, Zainal Alim
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 5, No 1: February 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v5i1.36180

Abstract

Suboptimal waste management in Bangunharjo Village has led to environmental degradation and a decline in community quality of life. In response to this condition, a community service program was implemented through mentoring activities and the initiation of a community-based waste bank adopting a socioenvipreneur approach. The program involved members of the Family Welfare Empowerment (PKK) group from 24 neighborhood units (RT) and was carried out using a Participatory Learning and Action method that emphasized active community engagement throughout all stages of the program. Program success indicators included the establishment of waste bank management structures at the neighborhood level with a minimum participation target of 50% of RTs, the completeness of administrative records and activity reports, and the achievement of sustainable operational margins. Implementation over a six-month period, from May to October, demonstrated that the application of direct financial incentive and sanction mechanisms was more effective in maintaining stable and consistent community participation than the waste donation model. The average waste sales revenue generated per neighborhood unit ranged from IDR 1,500,000 to IDR 2,000,000. The socioenvipreneur-based waste bank approach demonstrates its feasibility as a community empowerment strategy that integrates social, environmental, and economic dimensions.
PENGARUH PENGGUNAAN APLIKASI AKUNTANSI DIGITAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN UMKM DI PURWODADI DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERATOR Sari, Lusi Permata; Ifada, Luluk Muhimatul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8540

Abstract

Abstract: Digital transformation in MSME financial management is one of the important adaptive strategies amidst the challenges of business efficiency and accountability. This study aims to analyze the effect of the use of digital accounting applications on the effectiveness of MSME financial management in Purwodadi, by considering financial literacy as a moderator variable. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews with 10 MSME actors who use digital accounting applications, such as Kasir Pintar. Data analysis was carried out through data reduction, data presentation, and drawing thematic conclusions. The results of the study showed that the majority of informants felt significant benefits from the use of digital accounting applications in improving administrative efficiency, transaction recording accuracy, and ease of financial reporting. In addition, the level of financial literacy has been shown to strengthen the effectiveness of the use of this technology, where business actors with better financial understanding are able to optimize application features more optimally. The conclusion of this study confirms that the synergy between the use of digital accounting technology and adequate financial literacy can substantially improve the performance of MSME financial management. This study contributes to the development of digital-based accounting science as well as practical implications for strengthening MSME capacity through integrated financial education and technology interventions .Keywords: Digital accounting applications, effectiveness of financial management, financial literacy, MSMEs.
Analisis Penerimaan Financial Technologi terhadap UMKM melalui Inklusi Keuangan di Kota Semarang: Penelitian Ichsani, Luthfia Nurul; Ifada, Luluk Muhimatul
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5255

Abstract

MSMEs play a strategic role in the Semarang City economy, and the development of financial technology presents an opportunity to expand financial access and maintain business sustainability. This study aims to examine the effect of fintech adoption on MSME sustainability, with financial inclusion as a mediating variable. The method used was a quantitative approach through a survey of 134 MSME fintech users using purposive sampling. The analysis results indicate that fintech adoption has a positive and significant effect on financial inclusion and MSME sustainability. Financial inclusion has also been shown to positively influence MSME sustainability and mediate the relationship between fintech adoption and business sustainability. These findings confirm that fintech adoption supported by increased financial inclusion can strengthen the sustainability of MSMEs in Semarang City.
Pengaruh Penggunaan Aplikasi Akuntansi Digital Terhadap Efektivitas Pengelolaan Keuangan UMKM di Purwodadi Dengan Literasi Keuangan Sebagai Variabel Moderasi: Penelitian Lusi Permata Sari; Luluk Muhimatul Ifada
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4917

Abstract

Penelitian ini menganalisis pengaruh penggunaan aplikasi akuntansi digital terhadap efektivitas pengelolaan keuangan UMKM di Purwodadi dengan literasi keuangan sebagai variabel moderator. Pendekatan kuantitatif digunakan melalui survei terhadap pelaku UMKM pengguna aplikasi akuntansi digital yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi moderasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi akuntansi digital berpengaruh positif dan signifikan terhadap efektivitas pengelolaan keuangan UMKM. Literasi keuangan terbukti memperkuat hubungan tersebut, sehingga pemanfaatan teknologi akuntansi digital menjadi lebih optimal ketika didukung oleh tingkat literasi keuangan yang memadai. Temuan ini memperkuat perspektif Resource-Based View dalam konteks UMKM serta memberikan implikasi praktis bagi peningkatan pengelolaan keuangan yang berkelanjutan.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Moderasi Independensi Dewan Komisaris Azka Falih; Luluk Muhimatul Ifada
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2061

Abstract

Analisis studi ini untuk menkaji dampak dari green accounting serta kinerja lingkungan pada kinerja keuangan dan independensi dewan komisaris sebagai pemoderasi pada Perusahaan Sektor Energi di Indonesia. Kinerja keuangan pada studi ini dievaluasi melalui ROA, green accounting ditafsirkan melalui dummy dengan penyajian biaya untuk lingkungan, kinerja lingkungan diamati melalui proper award yang didapat, serta independendensi dewan komisaris dikalkulasikan melalui jumlah komisaris independen pada populasi dewan. Data empiris penelitian ini bersumber dari laporan tahunan dan laporan keuangan yang dipresentasikan perusahaan. Kelompok studi penelitian ini berfokus pada perusahaan yang bergerak di sektor energi yang terinterventaris di BEI pada rentan waktu 2019-2023. Strategi sampling yang diaplikasikan pada riset ini merupakan strategi purposive sampling yang mendapatkan 114 data dari 26 perusahaan. Pendekatan analisis untuk mengambil keputusan menggunakan uji linier berganda dan analisis regresi moderasi serta penggunaan spss 25 sebagai alat analisis. Evidensi penelitian ini menginterprestasikan akuntansi hijau berimplikasi positif dan signifikan dalam menaikkan kinerja keuangan. temuan yang kedua, kinerja lingkungan berkontribusi positif untuk meningkatkan kinerja keuangan, dan temuan selanjutnya menguraikan bahwa independensi dewan komisaris tidak mampu memoderasi akuntansi hijau pada kinerja keuangan.
Co-Authors Acep Komara Andwiani Sinar Asri Ardhani, Lotus Jatra Ardian Adhiatma Assyarofi, Ayu Almas Azka Falih Chafsya, Lathfia Arrosikha Chrisna Suhendi Chrisna Suhendi Chrisna Suhendi Devi Permatasari Dewi Sekar Sari Fachrunnisa, Olivia Fathimatuzzahro, Fathimatuzzahro Fatmasari Sukesti Hendar Hendar Ichsani, Luthfia Nurul Indarti, Maria Goretti Kentris KAWITRI, Aureola Beatriz Ken Sudarti Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto Kiryanto Kusumadewi, Nia Lusi Permata Sari Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh, Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Najihah, Naila Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rohmah, Faika Nur RR. Ella Evrita Hestiandari Rustam Hanafi Rustam Hanafi Rustam Hanafi sari, Lusi Permata Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Sutapa Syaifudin, Makhrus Ali Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya Zainal Alim Adiwijaya, Zainal Alim