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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi E-Jurnal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Hago, Afdholifah Ainunia; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Penataan Administrasi Keuangan Sekolah Berbasis Excel Pada SD Muhammadiyah 4 Kota Malang WAHYUNI, Endang Dwi; LENIWATI, Driana; RAHADJENG, Erna Retno
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i3.364

Abstract

Pengabdian ini dilakukan pada Sekolah Dasar (SD) Muhammadiyah 4 Malang, tujuan pengabdian ini untuk membantu mitra dalam penataan administrasi keuangan sekolah dengan cara membuatkan software pelaporan keuangan dan pemdampingan dalam melakukan pencatatan penerimaan dan pengeluaran sekolah dengan menggunakan software pelaporan keuangan yang terkomputerisasi berbasis teknologi, sehingga penyusunan laporan keuangan bisa akurat dan tepat waktu, untuk mendukung penataan administrasi keuangan sekolah yang memadai, transparan dan akuntabel. Metode yang digunakan dalam pengabdian ini adalah sosialisasi, Focus Group Discussion (FGD), pendampingan dan pelatihan terkait dengan penataan administrasi keuangan sekolah yang baik dan pengaplikasian software pengelolaan keuangan berbasis teknologi. Hasil yang didapatkan pada pengabdian ini adalah pengadaan software pengelolaan keuangan berbasis teknologi (program excel). Hasil pengabdian mampu meningkatkan kemampuan mitra dalam mengelola keuangan. Mitra dapat memahami dan menerapkan konsep pelaporan keuangan serta mampu Menyusun laporan keuangan yang akuntabel dan sesuai dengan kebutuhan.
Pengembangan Sistem Pelaporan Keuangan CV Brawijaya Dairy Industry LENIWATI, Driana; WAHYUNI, Endang Dwi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari– Mei 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i1.621

Abstract

Pengabdian kali ini bertujuan untuk membantu mitra untuk mempunyai sistem informasi akuntansi yang handal yang dapat memberikan informasi penting secara akurat dan tepat waktu, sehingga pemilik dan pihak-pihak yang berkepentingan dapat menganalisis dan mengambil keputusan yang tepat. Sekaligus dapat membantu pemilik mengevaluasi kinerja dan perkembangan bisnis yang dijalani. CV Brawijaya Dairy Industry merupakan perusahaan yang ingin memiliki sistem informasi akuntansi yang baik. Karena informasi akuntansi yang dihasilkan akan sangat berguna dalam perencanaan bisnis, evaluasi kinerja serta memperluas akses pendanaan tidak hanya yang bersumber dari internal perusahaan tetapi juga dari pihak eksternal (perbankan). Saat ini harapan tersebut belum dapat terealisasi karena perusahaan mitra menghadapi beberapa kendala. Diantaranya adalah perusahaan belum mempunyai sumberdaya manusia yang mempunyai latar belakang pendidikan akuntansi, sarana dan prasarana pendukung (hardware dan software) sangat minim, permodalan terbatas sehingga mau merekrut karyawan khusus menangani pembukuan masih sulit secara finansial. Agar permasalahan mitra dapat diatasi, ada beberapa hal yang dapat  dilakukan untuk mengatasi kendala tersebut, pertama: Menyiapkan software akuntansi yang sesuai dengan kebutuhan informasi perusahaan mitra. Kedua, Menyusun buku pedoman Akuntansi. Ketiga, Melakukan in house training untuk karyawan yang menangani pembukuan dan akuntansi, dan keempat, implementasi software akuntansi dan pendampingan yang dilakukan adalah melakukan analisis transaksi yang dilakukan Mitra, membuat software akuntansi, ujicoba software akuntansi, in house training, dan pendampingan penerapan software akuntansi.
Legal Assistance of Micro, Small and Medium Enterprises Through the Online Single Submission (OSS) System in the Brawijaya Dairy Industry (BRADY) Milk Processing Business in Malang WAHYUNI, Endang Dwi; LENIWATI, Driana; SETYAWAN, Setu
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.1060

Abstract

This service was carried out at CV Brawijaya Dairy Industry (BRADY). BRADY is one of the MSMEs in Malang Regency that does business in the field of milk processing; the products produced are mozzarella cheese and fermented milk products (yogurt). The business has been carried out well, and the product quality is in accordance with consumer desires. However, until now, the Company still needs a Business Identification Number. The Business Identification Number (NIB) is an identification mark for business actors, both individual and non-individual businesses, as well as a commercial or operational permit. A NIB can be obtained online through the Online Single Submission System (OSS). In addition, Brady also does not have halal certification; one of the obstacles is that Brady needs an NIB. Halal certification is essential for developing his business because product marketing is hampered by the Company needing to have halal certification, so many prospective consumers or distributors do not want to accept Brady products because they are not halal certified. By having business legality, in addition to the Company being better known to the public, the Company also gets certainty and business protection. Other benefits include more accessible access to business assistance from the government, easier access to business capital, and the opportunity to obtain empowerment assistance from the government.
Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community “Adil Ka'talino Bacuramin Ka' Saruga Basengat Ka'jubata” Leniwati, Driana; Fitriani, Nopita; affan, Muhammad wildan; Juanda, Ahmad
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10152

Abstract

Penelitian ini bertujuan untuk mengkonstruksi konsep aset warisan budaya berkelanjutan berdasarkan filosofi masyarakat suku Dayak “Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata” selanjutnya disebut AKBK. Metode dengan pendekatan kualitatif desain studi kasus. Data diperoleh dengan melakukan observasi dan wawancara kepada  informan yaitu pendiri sekolah adat Basangiang, komunitas Aliansi Masyarakat Adat Nusantara, lembaga Kementerian Pendidikan dan Kebudayaan, dan masyarakat suku Dayak sekitar. Data dianalisis dengan menggunakan nilai filosofi AKBK yang digunakan sebagai indikator aset warisan budaya berkelanjutan. Hasil penelitian adalah sebuah konsep baru tentang aset berkelanjutan yaitu sumber daya ekonomi dan (non) ekonomi sebagai akibat dari peristiwa masa lalu, yang diharapkan dapat memberikan manfaat ekonomi dan (non) ekonomi dan harus didistribusikan secara adil tidak hanya kepada sesama manusia, tetapi juga kepada makhluk hidup lainnya. Harmonisasi antara manusia, makhluk hidup, alam, dan Tuhan akan menciptakan siklus keberlanjutan di dunia. Kontribusi penelitian ini adalah untuk memperkaya teori akuntansi dalam konteks aset budaya keberlanjutan.
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah Hosnan, Ali; Leniwati, Driana; Wahyuni, Endang Dwi; Mudrifah, Mudrifah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.913

Abstract

Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
The Effect of Comparative Employee Compensation on Wage and Salary Payments Catrin, Caterina Aruli Iskandar; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.268

Abstract

This research aims to determine the effect of compensation comparisons on non-financial sector companies in Indonesia listed on IDX. The population of this research is all non-financial sector companies consisting of the raw materials, manufacturing and services sectors registered on IDX for the 2019-2021 period. This study uses a quantitative approach. The data analysis technique uses panel data regression. The research results show that salary comparison has a positiive and insignificant effect on company performance. The contribution of this research is to provide information about several factors that influence employee salaries. Also in a different population compared to before, you can find out the incentives given to company employees.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Leniwati, Driana; Widyastuti, Aviani; Sholana, Rafli; Latifah, Sri Wahjuni; Mawardi, Fahmi Dwi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
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.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Analysis of Profit Quality and Esg: Investor Determinants in Decision Making Wardani, Isma; Leniwati, Driana
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1554

Abstract

This research aims to interpret the concepts of ESG and earnings quality in terms of their influence on investor decisions. Using an interpretive paradigm, this researcher tries to interpret the meaning of ESG factors and earnings quality by researching social phenomena. Data was obtained using in-depth interviews with lecturers, students and general investors who were key informants. The method used is the snowbolling system. The interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that ESG factors and earnings quality are interpreted in material terms, environmental and social responsibility and goodness or spirituality in the context of determining factors in investment decisions. Empirically, in a broader sense, ESG factors and earnings quality are not only interpreted as financial benefits but as a reflection of investor awareness of their positive impact on the environment and social and mutual benefits.
Analysis of Environmental, Social and Corporate Governance Impact of Carnival Activities on Village Sustainability Adi Maulana, Bimo; Driana Leniwati; Sri Wibawani Wahyuning Astuti
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1555

Abstract

This research aims to find out whether the ESG concept can only be used in a company or can also be used to analyze an activity, where this activity can have an impact on society. By using an interpretive paradigm, this researcher tries to interpret the impact that occurs on carnival activities in terms of the ESG concept. Data was obtained using in-depth interviews with the organizing committee, activity participants and also local businesses involved in the activity who were key informants. The method used is a snowballing system where interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that there are many impacts that occur in carnival activities which are reviewed with the ESG concept which can later be used as something for the sustainability of the village and can also be a reason in making decisions for the sustainability of the village and also for the sustainability of this activity. In other cases The impact resulting from the concept that has been applied to this activity can be seen from the environmental, social and environmental impacts of this activity also governance.
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri