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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Juara: Jurnal Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Kompartemen : Jurnal Ilmiah Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti IPSAR (International Public Sector Accounting Review) Kajian Akuntansi Riset Akuntansi dan Keuangan Indonesia Akurasi
Endang Dwi Wahyuni
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENDAMPINGAN KOMERSIALISASI MINUMAN HERBAL BAGI PENGURUS DAERAH AISYIYAH KOTA MALANG Endang Dwi Wahyuni; Eny Suprapti
Studi Kasus Inovasi Ekonomi Vol. 2 No. 02 (2018)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v2i02.6841

Abstract

Goals the activities to provide business motivation as well as assistance commercialization of herbal drinks for the Regional Board Aisyiyah Malang . Aisyiyah management already has a cooperative that can be used as a container to market their products. During this product sold in the cooperative quite a lot, among others: school uniforms, school equipment, snacks and various types of beverages. However, the products sold, there is no production of Aisyiyah citizens themselves. Therefore, it is necessary to motivate the herbal beverage business for the board and members to capture the existing business opportunities, while providing commercialization assistance.The results of direct training is practiced and sold at every bazaar event that is always held every activity conducted by Economic and Entrepreneurship Assembly, PDA Malang. Advisory activities are carried out directly whenever any complaints or obstacles are encountered, such as issues related to storage durability or expiration period, hygienic packaging, unpleasant taste, use / addition of other materials, etc.
Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency Muhammad Muhammad; Driana Leniwati; Agung Muhammadiyah Prasetyo N.W; Ahmad Juanda; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8372

Abstract

This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency
PENGEMBANGAN TATA KELOLA KEUANGAN SMK MUHAMMADIYAH 2 KOTA MALANG: PENGEMBANGAN TATA KELOLA KEUANGAN SMK MUHAMMADIYAH 2 KOTA MALANG driana leniwwati; Rahadjeng, Erna Retno; Wahyuni, Endang Dwi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i1.20798

Abstract

Tujuan dari pengabdian masyarakat ini adalah melakukan pendampingan terkait tata kelola keuangan yang memadai, transparan dan akuntabel pada Sekolah Menengah Kejuruan Muhammadiyah (SMK) 2 Malang. SMK Muhammadiyah 2 Malang mempunyai prestasi yang patut dibanggakan, perkembangan sarana prasana pembelajaran yang baik, yang didukung dengan kurikulum yang sesuai dengan kebutuhan industri dan dunia kerja. Namun dalam operasionalnya masih ada kendala dalam tata kelola keuangannya. Pencatatan pendapatan dan pengeluaran masih sederhana, belum menggunakan software pengelolaan keuangan yang terkomputerisasi berbasis teknologi, juga penyusunan RAPBS masih belum melibatkan unit-unit yang ada. Oleh karena itu operasional sekolah perlu didukung tata kelola keuangan yang memadai, transparan dan akuntabel. Metode yang digunakan dalam pengabdian ini adalah sosialisasi, Focus Group Discussion (FGD), pendampingan dan pelatihan terkait tata kelola keuangan sekolah yang baik dan pengaplikasian software pengelolaan keuangan berbasis teknologi.
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.
ANALYSIS OF CSR IMPLEMENTATION AS A COMPANY CONTRIBUTION IN ACHIEVING SUSTAINABLE DEVELOPMENT (CASE STUDY ON PT. OTSUKA INDONESIA) Deviandini, Ellisa; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21304

Abstract

This study analyzes the implementation of CSR programs in a company engaged in the pharmaceutical industry. The purpose of this study is to find out whether PT Otsuka Indoenesia has implemented CSR programs in accordance with the Triple Bottom Line concept. In addition, this study also aims to analyze whether the implementation of CSR programs run by PT Otsuka Indonesia has fulfilled aspects of the Sustainable Development Goals. This research uses an interpretive paradigm with a qualitative descriptive approach. Data in this study were obtained through interviews and observations. The novelty of the study is related to the object of research and analysis of the company's contribution to the Sustainable Development Goals. The results show that the company has implemented CSR programs that are in accordance with the aspects and points contained in the Sustainable Development Goals. The Company runs CSR programs not only to fulfill its social responsibility but also to achieve the Sustainable Development Goals.  However, companies need to develop their CSR programs into CSV programs, so that the programs run by the company not only provide benefits for program recipients, but also provide economic benefits to the company such as an increase in profits or an increase in sales at the company. Suggestions for future research are researchers to use research objects in other companies in order to find out whether companies in Indonesia have implemented CSR programs in accordance with the Sustainable Development Goals. So that Indonesia can achieve its Sustainable Development commitment in 2030.
MAPALUS ACTIVITY-BASED REVENUE MANAGEMENT ANALYSIS FOR SUSTAINABLE GOVERNANCE Mardjun, Joya Thasya Ikrimah; leniwati, Driana; Wahyuni, Endang Dwi; Mawardi, Fahmi Dwi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2909

Abstract

This study focuses on the integration of revenue management and cultural values in Mapalus activities, specifically in managing income obtained from farmers' dues in the Manado region. The study aims to explore the blend of cultural values and income management in Mapalus activities, identify advantages and disadvantages, and develop strategies to maintain transparency, accuracy, and fairness in fund allocation. The interpretive paradigm with a qualitative approach is employed, using a case study research design. Primary data from interviews with key stakeholders and secondary data from accounting reports are utilized. The research highlights the importance of cultural values in revenue management and how they influence decision-making processes. It also emphasizes the role of accounting in maintaining transparency and accuracy in managing funds raised from activities like collecting dues. The findings contribute to a deeper understanding of the unique accounting practices that reflect the values and culture of the Mapalus community.
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities
MINDFULNESS BASED-ASSET IN ACCOUNTING: INTERDISCIPLINARY PERSPECTIVE leniwati, Driana; Wahyuni, Endang Dwi
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18099

Abstract

This study aims to construct the concept of assets using a revisedhedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool. The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God’s blessing and bring humans to the meaning of life that leads to true happiness.
Fleksibilitas Transparansi dan Akuntabilitas dalam Menghindari Penipuan dengan Pendekatan Akuntansi Forensik: Blawi Lamongan Wijaya, Almaira Oktavia; Leniwati, Driana; Wahyuni, Endang Dwi; Astuti, Sri Wibawani Wahyuning; Affan, Muhammad Wildan
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52377

Abstract

This research aims to find out how a village can flexibly account for its village funds in a transparent manner to minimize acts of fraud by using a forensic accounting approach considering the increasing number of cases related to these acts. Data collection was carried out through in-depth interviews with village officials who were key informants. The method used was snowballing with additional informants. The resulting interview will then be concluded or summarized. Then a triangulation technique was carried out by conducting interviews and checking validity by viewing or observing existing websites so that the data obtained was valid. Based on the results found in the research, it can be concluded that accountability of village funds is needed to minimize this situation, but there are still several factors that make this an opportunity, such as a person's lack of trust in existing temptations and the demands of the people around him who ask him to produce more money. Keywords: Accountability, Forensic Accounting, Flexibility, Fraud
Penerapan Green Accounting Berbasis Tri Hita Karana Pada Perusahaan Sanken Parwati, Khofifah Indah; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9843

Abstract

This study aimed to determine whether the company applied green accounting principles based on Tri Hita Karana values at Sanken Company, East Denpasar, Bali. Using an interpretive paradigm, this study analyzed the application through a case study approach. Data were obtained through in-depth interviews with the accounting department as key informants. A snowball sampling method was used to add more informants. The interview results were grouped, and data reduction was carried out before analysis and drawing conclusions or verifications. Triangulation was also conducted using different questioning techniques to ensure the validity of the data, involving employees and the surrounding community as additional informants. By applying the triangulation technique, the researcher was confident in the validity of the collected data. The findings revealed that green accounting was interpreted as Parahyangan (God), Pawongan (Humans), and Palemahan (Environment). Empirically, in a broader sense, green accounting was not only understood as an environmental financial concept but also as a way to build relationships with the community and maintain faith in God through environmental preservation.
Co-Authors Achmad Syaiful Hidayat Anwar Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Andi Tenrisumpala Benny Saputra Cahyo Indra Dharmawan Desti Aulia Deviandini, Ellisa Dhaniel Syam Driana Leniwati Driana Leniwwati driana leniwwati Eny Suprapti Eris Tri Kurniawati Erna Retno Rahadjeng Fahmi Dwi Mawardi Farhani Kautsar Nugraha Febri Heni Fitria Ramadhani Guntur Kumar Mubaroq Hosnan, Ali Ihyaul Ulum Indah Oktavia Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maylani Suprihatin Mohammad Gusti Ravyanda Mubaroq, Guntur Kumar Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Noval Gibran Lubis Nurcahya, Adi Sindhu Oktavia, Indah Parwati, Khofifah Indah Pradio Rachmad Brilyan Ravyanda, Mohammad Gusti Setu Setyawan Siti Zubaidah Siti Zubaidah Sri Wahjuni Latifah Sri Wahyuni Sri Wibawani Suprihatin, Maylani udin , Bahrul Ulum Vivi Dwi Aryanti Wijaya, Almaira Oktavia