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All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis JAM : Jurnal Aplikasi Manajemen Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Wita Ramadhanti
Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Cross-culture analysis of batik sub-culture Pekalongan: A case study on the complexity dimensions of representation, diversity and conflict Pratiwi, Oktafiani C.; Marwah, Sofa; Ramadhanti, Wita
Masyarakat, Kebudayaan dan Politik Vol. 37 No. 1 (2024): Masyarakat, Kebudayaan dan Politik
Publisher : Faculty of Social and Political Science, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mkp.V37I12024.46-59

Abstract

Pekalongan batik sub-culture development is influenced by three cultures namely Javanese, Chinese and Arabic. Most studies of batik use a cultural and socioeconomic analysis by focusing mainly its cultural aspects. This research aims to analysis transformation of social and economic assets, by using a different perspective namely cross-cultural theory and democratization framework in order to explain the political economic contestation among the entrepreneurs. This research uses Robert Dahl's conceptual framework regarding the development of democracy and only uses three of the seven relevant aspects, namely: (a) representation, (b) diversity, and (c) conflict. Case studies as a qualitative methodology are used with in-depth interview techniques, observation and literature reviews as data collection tools. The results of this study are, Pekalongan batik sub-culture has formed a kind of long acculturation formation in the cultural perspective, but secondly it also contributes to develop a kind of political contestation, conflicts and gender-bias political practices This study concludes that regional autonomy and decentralization policies have created space for political contestation and opened up opportunities to transform the social/economic capital of batik entrepreneurs as assets for political contestation and have even raised the issue of identity politics.
Faktor-Faktor yang Memengaruhi Implementasi SAK di UMKM Gudeg Daerah Istimewa Yogyakarta Dewanto, Devi Aulia Rahma; Herwiyanti, Eliada; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.178 KB) | DOI: 10.32424/1.saap.2022.1.2.8037

Abstract

This study aims to determine the effect of education level, understanding of accounting, information technology, and business size on the implementation of SAK on MSMEs Gudeg in the Special Region of Yogyakarta. The population in this study is the Gudeg MSME actors in the Special Region of Yogyakarta who are registered in the GrabFood application, totaling 88 business actors. Sampling by purposive sampling method was carried out through several criteria, in order to obtain 45 targeted MSMEs. The data analysis technique is through multiple linear regression analysis. Of the 4 hypotheses proposed, there are 2 accepted hypotheses and 2 rejected hypotheses. The accepted hypotheses are H2 and H3, namely accounting understanding has a positive effect on the implementation of SAK on MSMEs and information technology has a positive effect on SAK implementation on MSMEs. While the rejected hypotheses are H1 and H4, with the result that the level of education has no effect on the implementation of SAK on MSMEs and business size does not affect the implementation of SAK on MSMEs. The results of this research show that along with the existing developments, access to compiling financial reports is easier due to an understanding of accounting and information technology which no longer depends on the level of education and the size of the business. This research is expected to be a reference for MSME actors as well as policy makers so that effectiveness in efforts to implement SAK on MSMEs can be carried out, mainly by increasing accounting understanding and the use of information technology.
BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16752

Abstract

This study examines the role of Green Financial Technology (Green Fintech) in promoting sustainable accounting practices among publicly listed companies in Indonesia. Using a quantitative approach with secondary data from sustainability reports and ESG disclosures, the study evaluates the impact of Green Fintech adoption on corporate transparency and environmental performance. The analysis reveals that the integration of digital financial solutions—such as green investment platforms, ecological data analytics, and blockchain-based reporting—contributes significantly to improving ESG performance, carbon disclosure, and the adoption of circular economy practices. Furthermore, stakeholder engagement mediates the relationship between Green Fintech and firm performance, while the implementation of circular economy principles strengthens this link. This research contributes to the growing body of literature on sustainable accounting by presenting an empirical model that highlights the strategic value of digital environmental innovation. The findings offer practical implications for corporate managers, regulators, and Fintech developers seeking to enhance sustainable value creation in emerging economies.
Kebijakan Kebudayaan Pesisir Kilen Jawa: Urgensi Pengelolaan di Tengah Saling Silang Budaya Marwah, Sofa; Murniati, Tri; Catur Pratiwi, Oktafiani; Ramadhanti, Wita; Perdani, Titis
Sabda: Jurnal Kajian Kebudayaan Vol 20, No 1 (2025)
Publisher : Fakultas Ilmu Budaya Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/sabda.20.1.80-94

Abstract

ABSTRAK:            Tulisan ini bertujuan untuk menelusuri pengelolaan kebijakan kebudayaan pesisir kilen di pesisir utara Jawa, khususnya di Kabupaten Pekalongan. Penelitian ini menjadi penting mengingat masyarakat Pekalongan mengalami saling silang budaya sejak lama antara budaya Jawa, Arab, China dan sebagainya. Oleh karena itu upaya pengembangan budaya asli pesisir oleh Dinas Kebudayaan sangatlah bermakna. Penelitian ini menggunakan metode kualitatif dengan penetapan informan secara snowball. Analisis data mengedepankan proses klarifikasi data agar tercapai konsistensi serta  langkah abstraksi teoritis terhadap informasi dan fakta untuk mencapai pernyatan mendasar sebagai kesimpulan. Hasil penelitian menunjukkan bahwa upaya pengelolaan kebudayaan pesisir kilen yang dilakukan Dinas Kebudayaan Kabupaten Pekalongan menjadi sangat penting mengingat sulit untuk mengkontruksikan kebudayaan asli karena masyarakat telah mengalami saling silang budaya sejak lama. Hal yang ironi,  dukungan pendanaan terhadap upaya tersebut masih terbatas. Namun demikian, Dinas Kebudayaan sudah cukup banyak melakukan pengelolaan dan pengembangan budaya, melalui pendataan cagar budaya, kerjasama dengan lembaga pendidikan, pendataan kelompok seni, pengajuan seni tari sintren sebagai warisan budaya takbenda, bantuan peralatan tari, dan sebagainya. Di sisi grassroot, pendanaan seni tari didukung oleh dana pemerintah desa dan dukungan warga lokal.  Implikasi hasil penelitian ini menegaskan bahwa meskipun  aspek govermentality lebih kuat, namun kebijakan pengelolaan kebudayaan asli pesisir kilen oleh pemerintah daerah tetap diperlukan dan perlu ditingkatkan.  Abstract:            This paper aims to explore the policy management of  pesisir kilen culture on the north coast of Java, particularly in Pekalongan Regency. This research is crucial regarding the people of Pekalongan have long experienced cross-culture among Javanese, Arab, Chinese and other cultures. Accordingly, efforts to develop indigenous coastal culture by the Culture Office are purposeful. This research applies a qualitative method by snowball sampling. The data analysis prioritizes the process of data clarification to achieve consistency and theoretical abstraction steps on information and facts to reach fundamental statements as conclusions. The results showed that the efforts of the Pekalongan Regency Cultural Office to manage pesisir kilen culture  are pivotal. It is difficult indeed to construct the original culture as the community has experienced cross culture for a long time. Ironically, funding support for these efforts is  limited. Nevertheless, the Culture Office has done a lot to manage and develop culture, through data collection of cultural heritage, cooperation with educational institutions, data collection of art groups, the proposal of sintren dance as an intangible cultural heritage, provision of the dance equipment, and so on. On the grassroots side, dance funding is supported by village government funds and local community support. The implications of this study emphasize that although the governmentality aspect might be stronger, the policy of managing the original culture of pesisir kilen by the local government stays needed and improved. 
GENDER STEREOTYPES IN INDONESIAN PUBLIC COMPANIES’ PERFORMANCE Rahayu, Sri Mangesti; Ramadhanti, Wita; Rahayu, Dyah Sulistyowati; Osada, Hiroshi; Indrayanto, Adi
Jurnal Aplikasi Manajemen Vol. 17 No. 1 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.01.01

Abstract

Gender equality is one important item from the United Nation’s Sustainable Development Goals (SDGs). It makes a gender gap in companies’ top management becomes valuable to be studied because people still have a stereotype that leadership is a masculine job. This research will test the effect of performance, payment, bankruptcy risk, and earnings management. Data is taken from Indonesian public companies in 2016 using means different statistical test. The result shows that 30.9% or minority corporation have a female director. Hence, while women were given the opportunity to lead, the companies will have better performance and compensation than their male only board of director counterparts. It is proof that gender stereotypes happen in Indonesian Public Companies Leadership.
Pengujian Power Theory pada Skema Remunerasi Pimpinan Puncak Perusahaan Publik di Indonesia Ramadhanti, Wita; Indrayanto, Adi
Jurnal Aplikasi Manajemen Vol. 14 No. 4 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.96 KB) | DOI: 10.18202/jam23026332.14.4.07

Abstract

This study examined the impact of the Firm characteristics and the investmen opportunity set against executive remuneration. This study also explained the role of institutional ownership in moderating the relationship between firm size, sales and growth of the cash compensation. Data was taken from a listed company in Indonesia Stock Exchange 2011-2014 which has an executive compensation data in Swa Magazine survey.The compensation data are taken from Survey conduct by Swa Magazines, not directly from annual and financial reports. This is because very few Indonesian public companies that explicitly stated their remunerations in Annual Reports or Financial Reports. Investor could have additional information to invest in stock market. Data were analyzed using OLS Regression. A Company is fundamentally good and a trusted is a company that has an assets, sales, and high managerial compensation, but has a majority of institutional ownership of the total ownership structure. This study used institutional ownership as a moderating variable not managerial ownership such as in previous studies.That wascaused by the capital market condition in Indonesia as the concentration of institutional ownership is higher than the market or management. The results showed that the firm characteristics has an effectto the company's executive remuneration. Furthermore, institutional ownership has a negative moderating effect on that relationship. That results wasaccordance with the Power Theory that the high institutional ownership may limit the amount of executive compensation.
Peran Moderasi Kecerdasan Emosional atas Audit Capacity Stress dan Skeptisisme Profesional terhadap Kualitas Audit Sholihah, Siti Mar'atush; Ramadhanti, Wita
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 2 (2025): Juli
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i2.6418

Abstract

Kualitas audit menjadi aspek penting dalam menjaga transparansi dan kredibilitas laporan keuangan. Namun, berbagai tekanan dalam lingkungan kerja auditor seperti audit capacity stress dan rendahnya skeptisisme profesional dapat menurunkan kualitas audit. Penelitian ini bertujuan untuk mengkaji pengaruh audit capacity stress dan skeptisisme profesional terhadap kualitas audit, serta menguji peran kecerdasan emosional sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik survei melalui kuesioner kepada 30 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jawa Tengah. Data dianalisis menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa audit capacity stress tidak memiliki pengaruh signifikan terhadap kualitas audit, sedangkan skeptisisme profesional berpengaruh positif dan signifikan. Selain itu, kecerdasan emosional terbukti tidak memoderasi hubungan antara audit capacity stress dan kualitas audit, namun secara signifikan memperkuat pengaruh skeptisisme profesional terhadap kualitas audit. Temuan ini menunjukkan bahwa kecerdasan emosional merupakan faktor penting yang memperkuat efektivitas sikap skeptis auditor dalam menghasilkan audit berkualitas, namun tidak cukup untuk mengatasi tekanan kerja.
Model Tata Kelola Badan Usaha Milik Desa (BUMDes) di Desa Sigaluh, Kecamatan Sigaluh, Kabupaten Banjarnegara Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.10753

Abstract

BUMDes was established to improve the economic resilience of the village. The objective of establishing BUMDes will not be achieved unless BUMDes governance runs effectively in accordance with BUMDes governance principles. Sigaluh Village is one of the villages in Sigaluh Sub-district, Banjarnegara Regency that has a BUMDes with an active status but has not been operating properly. The manager's lack of knowledge and understanding of BUMDes good governance is one of the causes of BUMDes activities not being carried out. This charity activity aims to help find solutions so that BUMDes can be managed effectively. Strengthening governance principles through collaborative, participatory, emancipative, transparent, accountable and sustainable actions is the model developed in this activity.
Pemetaan Tren Badan Usaha Milik Desa (BUMDes): Sebuah Analisis Bibliometrik Octisari, Sully Kemala; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji; Pramuka, Bambang Agus; Ramadhanti, Wita
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.731

Abstract

Artikel ini bertujuan untuk menggali dan memetakan penelitian terkait Badan Usaha Milik Desa dengan menggunakan metode bibliometrik, dengan periode pengamatan tahun 1988 hingga Agustus 2023. Data bersumber dari database Scopus dengan menggunakan kata kunci “Badan Usaha Milik Desa” dan “BUMDes”. Pencarian Scopus menghasilkan total 181 dokumen. Metode yang digunakan adalah analisis bibliometrik dengan menggunakan R-Studio Biblioshiny dan Vos Viewer. Hasil pemetaan ini menunjukkan peningkatan publikasi secara teratur, terutama pada tahun 2020. Journal Of Comparative Economics memiliki jumlah publikasi tertinggi, namun World Development memiliki peringkat jurnal SCImago tertinggi pada tahun 2022. Publikasi sebagian besar ditulis oleh Indonesia dan Amerika Serikat. Kata kunci utama dari topik ini berkisar pada Badan Usaha Milik Desa itu sendiri dan kondisi pedesaan, dengan Tiongkok sebagai topik terbesar kedua. Tidak banyak kepentingan terkait kinerja dan keberlanjutan di Badan Usaha Milik Desa. Oleh karena itu, penelitian selanjutnya dapat mencoba mengukur kinerja dan keberlanjutan Badan Usaha Milik Desa.
Co-Authors Adi Indrayanto Arofah, Triani Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kusuma, Poppy Dian Indira Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Wijayanti Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi