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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting JAKBS Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
Ana Sopanah, Ana
Universitas Widya Gama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Dukungan Pemerintah, Ekosistem Berbasis Digital, Literasi Teknologi Informasi Dan Transformasi Bisnis Terhadap Pengembangan Usaha Dewi, Indah; Budi Astuti, Peni; Fatoni, Irfan; Sopanah, Ana
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Keberadaan UMKM menjadi salah satu penggerak perekonomian di Indonesia, dengan potensi yang dimiliki UMKM diharapkan dapat terus berkontribusi untuk mengatasi berbagai permasalahan yang dihadapi dan mampu berkembang. Tujuan penelitian ini adalah untuk mengetahui apakah dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat mempengaruhi pengembangan usaha mikro di Kota Malang. Pendekatan penelitian ini adalah dengan menggunakan pendekatan kuantitatif dengan metode survey dengan menggunakan kuesioner yang dibagikan kepada 50 pelaku usaha di bidang kuliner serta Diskopindag. Teknik analisis data menggunakan SPSS 23 dimulai dari uji validitas dan reliabilitas kuesioner, uji asumsi klasik, uji t, uji f dan uji Koefisien Determinasi. Kemudian disimpulkan dan saran.Hasil penelitian ini menunjukkan bahwa dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat m empengaruhi pengembangan usaha mikro di Kota Malang
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KOMPENSASI TERHADAP BUDAYA ORGANISASI DAN KINERJA Hartawan, Dicky; Ana Sopanah
Bulletin of Management and Business Vol. 2 No. 1: Maret 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak Penelitian ini menjelaskan pengaruh kepemimpinan transformasional, kompensasi terhadap budaya organisasi dan kinerja pegawai. Populasinya adalah seluruh Pegawai Negeri Sipil Badan Keuangan Daerah Kota Batu yang berjumlah 95 orang. Metode analisis data dengan menggunakan software SmartPLS Versi 3 yang dijalankan dengan media komputer. Hasil temuan menunjukkan bahwa kepemimpinan transformasional mampu meningkatkan budaya organisasi. Kompensasi mampu meningkatkan budaya organisasi dan kinerja pegawai. Kepemimpinan transformasional belum mampu meningkatkan kinerja pegawai. Budaya organisasi mampu meningkatkan kinerja pegawai Budaya organisasi memiliki dua peran dalam memediasi hubungan antar variabel tersebut. Kata Kunci: Kepemimpionan Transformasional, Kompensasi, Budaya Organisasi, Kinerja Pegawai. Abstract This study explains the effect of transformational leadership, compensation on organizational culture and employee performance. The population consists of all 95 Civil Servants of the Batu City Regional Financial Agency. Methods of data analysis using SmartPLS Version 3 software run on computer media. The findings show that transformational leadership is able to improve organizational culture. Compensation is able to improve organizational culture and employee performance. Transformational leadership has not been able to improve employee performance. Organizational culture is able to improve employee performance. Organizational culture has two roles in mediating the relationship between these variables. Keywords: Transformational Leadership, Compensation, Organizational Culture, Employee Performance.
Islam Kiri dan Ideologi Pancasila: Menyikapi Sila Keadilan Sosial dalam Perspektif Islam Ana Sopanah; Salma Aulia Riyanti; Mohammad Bagas Rafif; Dimas Meifal Nazry; Muhamad Parhan
ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Vol. 5 No. 2 (2025): JUNI:ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/enggang.v5i2.21328

Abstract

This article explores the relationship between the concept of Leftist Islam (Islam Kiri) and the fifth principle of Pancasila, namely “Social Justice for All Indonesian People,” in an effort to understand how progressive Islamic values can synergize with the national ideology. Leftist Islam, as a school of thought that emphasizes economic justice, advocacy for the oppressed, and critique of capitalism, shares significant intersections with the spirit of social justice embodied in Pancasila. Through normative and historical analysis, this article traces the roots of Leftist Islamic thought and examines how progressive Muslim figures in Indonesia, from the independence era to the present, have sought to interpret Islamic values within the framework of the Pancasila state. The article concludes that the principle of social justice is not only compatible with Islamic teachings, but can also be strengthened through interpretations of Islam that side with the marginalized and the poor. Therefore, the integration of Leftist Islam and Pancasila opens a constructive ideological dialogue for the advancement of social justice in Indonesia.
Peran Mediasi Work Engagement Atas Hubungan Meaningfulness of Work, Ethical Climate dan Kinerja Pegawai Intan Widya Lestari; Muchlis Mas’ud; Ana Sopanah
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 2 (2025): Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i2.1726

Abstract

Employee performance is a measure of organizational progress and development, and is the key to the success of human resource management practices. This study aims to empirically test and prove the mediating role of work engagement on the relationship between meaningfulness of work and ethical climate on employee performance. This study involved the use of Partial Least Square to analyse data collected from 51 employee of Dinas Sosial Kabupaten Gresik. The sampling technique used in this research was saturation sampling method. The results of this study indicate that meaningfulness of work and ethical climate have a significant positive effect on work engagement, meaningfulness of work does not have a significant effect on employee performance, ethical climate and work engagement have a significant positive effect on employee performance. The analysis reveals that work engagement fully mediates the relationship between meaningfulness of work and employee performance, and partially mediates the relationship between ethical climate and employee performance. A good understanding of the meaningfulness of work and a positive ethical climate in the organization encourages work engagement among employees. However, the mismatch between skills and employee job descriptions, lack of employee comfort in working and lack of employee experience in the work they do means that employees cannot provide optimal performance. Ethical climate can also encourage employees to act in the best way at work, meanwhile, work engagement can encourage employee spirit.
Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset Sopanah, Ana; Harnovinsah, Harnovinsah; Novianti, Indana Jamila; Rossalia, Kusila Meyrin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p147-162

Abstract

Objectives: This study aims to examine the accounting recognition of Bantengan art as an intangible asset and to analyze its economic impact on enhancing local economic value. Methods: Using a qualitative approach and case study analysis of two Bantengan communities in Batu City, the study finds that accounting recognition is not carried out formally, but is realized through social accountability practices based on mutual cooperation, deliberation, and participatory transparency. Results: Five key findings related to accounting recognition include: the absence of formal financial records, the dominance of cultural values over economic ones, gotong royong as a form of social control, resistance to the institutionalization of formal accounting, and the need for a value- and narrative-based accounting approach. Meanwhile, the economic impacts of Bantengan recognition include: increased attractiveness of cultural tourism, growth of the local creative economy sector, community involvement in collective economic activities, expanded access to funding and CSR, and strengthened community economic identity. Implications: The study concludes that a contextual, community-based accounting approach can holistically represent cultural values and integrate Bantengan as a strategic asset in inclusive and sustainable local economic development.
Early Detection of Fraud with an Accounting System Sopanah, Ana; Rusdianti, Imanita Septian; Sulistyan, Riza Bahtiar
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.53952

Abstract

This research focuses on the implementation of an accounting system that is able to detect and minimize fraud, where this accounting system is one of the components of internal control according to COSO. This research is qualitative research with a descriptive approach through interviews, observation and documentation. Interviews were conducted with 26 informants, namely employees of PT. Ciomas Adisatwa, Tbk who serves as unit head, finance accounting unit, technical service, cashier, production admin, unit sales, sales admin and unit logistics. The research results revealed that the implementation of the accounting system at PT. Ciomas Adisatwa, Tbk makes it easy for users, integrated in real time and has tiered authorization. The role of information systems in preventing and detecting fraud is through fairness or standardization parameters and data input time reports. The accounting system as a component of internal control, implies that the internal control indicators in the accounting system implemented by PT. Ciomas Adisatwa, Tbk has been fulfilled. The practical implications of this research are that: the CPS/CPR application used can produce accurate and up-to-date profit and loss reports, and can provide early detection of indications of fraud
Analisis Akuntabilitas dan Transparansi Keuangan Partai Politik yang Bersumber dari Anggaran Pendapatan dan Belanja Daerah Ndout , Ahmad; Sopanah, Ana; Dewi, Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

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Abstract

Penelitian ini mengenai akuntabilitas dan transparansi keuangan partai politik yang bertujuan untuk menilai praktek pengelolaan keuangan yang bersumber dari APBN berdasarkan ISAK 35. Pada penelitian ini peneliti menggunakan metode penelitian deskriptif kuantitatif, dengan menggunakan teknik pengumpulan data yaitu survei, wawancara dan dokumentasi yang dialkukan pada informan Parati Gerindra. Hasil dari penelitian ini menunjukan bahwa, Partai Gerindra dalam mengelola keuangannya sudah dipertanggungjawabkan secara akuntabel dan transparan, namun laporan keuangannya belum mengacu pada ISAK Nomor 35.
Pengaruh Employee Engagement dan Lingkungan Kerja terhadap Kinerja Dosen dengan Organizational Citizenship Behavior sebagai Variabel Intervening Indra Wijayanto; Muchlis Mas’ud; Ana Sopanah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.3133

Abstract

This study aims to test and empirically prove the role of employee engagement and the work environment in improving lecturer performance, as well as explore the intervening role of OCB at ITSK dr. Soepraoen Malang. This study uses a quantitative approach with an explanatory research method. The research population of all lecturers was 83 people from 3 faculties. Data collection was carried out through surveys using questionnaires and analyzed using the Partial Least Square (PLS) method using Smart-PLS software. The results of the study show that: (1) employee engagement triggers intrinsic motivation to provide optimal work results. (2) The work environment has an important role in supporting the productivity and effectiveness of lecturers' work. (3) employee engagement not only encourages lecturer productivity, but also strengthens teamwork dynamics through OCB behavior. (4) adequate facilities, a healthy work climate, and positive interpersonal relationships act as catalysts for the emergence of OCB behavior. (5) Lecturers who have a high OCB level will more easily meet the set indicators. (6) the involvement of lecturers and adequate work facilities can improve OCB behavior which has an impact on improving lecturer performance. The practical implications of this study remind us that the success of educational institutions is not only determined by technical factors such as curriculum or facilities, but also by humanistic factors that encourage lecturers to perform better.
Sustainability Accounting in the Bantengan Community: Integrating the Triple Bottom Line with Local Government Support Sopanah, Ana; Bahri, Syamsul; Sulistyan, Riza Bahtiar; Khasanah, Midhatul
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101289

Abstract

The purpose of this research to explores sustainability accounting within the Bantengan traditional art community by utilizing the Triple Bottom Line (TBL) framework, which are economic, social, and environmental aspects. It reveals that the Bantengan community possesses informal and culturally specific financial practices that reflect their local values. Despite the absence of formal accounting systems, the community engages in self-help initiatives, show an awareness of financial sustainability through collective social actions like mutual support and environmental preservation. This research highlighted the necessity for collaboration between the Bantengan community and their local government. The current collaboration tends to be more bureaucratic, lacking ongoing technical assistance. The findings indicate a significant potential to integrate local wisdom into sustainable practices, which can enhance community resilience and help preserve cultural heritage. The research recommends that participatory governance models be established, allowing community members to engage actively in decision-making. This approach fosters ownership and accountability in sustainability efforts, finally supporting both cultural preservation and the financial viability of the Bantengan tradition.
Perlakuan Akuntansi Untuk Aset Bersejarah Pada Museum MPU Tantular Kabupaten Sidoarjo Mulyani, Alif Fidiyanti; Sopanah, Ana; Anggarani, Dwi
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3926

Abstract

AbstrakAset pemerintah yang menonjol dari kelas aset lainnya dikenal sebagai aset bersejarah. Aset sejarah sangat penting karena kualitas budaya, pendidikan, lingkungan, dan sejarahnya; Akibatnya, Museum Mpu Tantular Sidoarjo harus melakukan perlakuan akuntansi atas aset sejarah. Penelitian ini bertujuan untuk mengevaluasi pendekatan akuntansi PSAP 07 Tahun 2010 untuk aset sejarah pada Museum Mpu Tantular Sidoarjo. Pendekatan studi kasus digunakan dalam metodologi penelitian kualitatif deskriptif. Wawancara dengan informan penelitian dan data sekunder yang diperoleh dari bahan pendukung digunakan untuk mengumpulkan data yang diperlukan. Temuan penelitian menunjukkan bahwa informan memahami konsep aset pusaka dari perspektif kriteria aset besejarah PSAP No. 07 Tahun 2010 dan gagasan cagar budaya. Fakta bahwa aset besejarah tidak diungkapkan kepada CaLK dengan penilaian berbasis biaya adalah kesimpulan lain. Namun, PSAP Standar Akuntansi Pemerintahan No. 07 Tahun 2010 tidak diikuti oleh standar akuntansi dalam pengungkapan, penilaian, dan penyajian aset historis.Kata Kunci ꞉ Aset Bersejarah, Pengakuan, Penilaian, Pengungkapan, PSAP Abstract Government assets that stand out from other asset classes are known as historic assets. Historical assets are particularly important because of their cultural, educational, environmental, and historical qualities; as a result, the Mpu Tantular Museum Sidoarjo must perform accounting treatment for historical assets. This study intends to evaluate PSAP 07 of 2010's accounting approach for historical assets at the Mpu Tantular Museum in Sidoarjo. A case study approach is employed in the descriptive qualitative research methodology.This study aims to analyze the accounting treatment for historical assets at the Mpu Tantular Museum, Sidoarjo, reviewed PSAP 07 of 2010. A case study approach is employed in the descriptive qualitative research methodology. Interviews with research informants and secondary data gleaned from supporting materials were used to collect the necessary data. The study's findings show that the informants comprehend the concept of heritage assets from the perspective of the PSAP No. 07 of 2010's historic asset criteria and the idea of cultural heritage. Another finding is that historical assets are not reported to CaLK with valuation using cost. However, accounting practices in the disclosure, valuation, presentation of historic assets are not in line with PSAP Government Accounting Standards No. 07 of 2010.Keywords ꞉ Herittage assets, Recognition, Valuation, Disclosure, PSAP
Co-Authors Achmad Fairuzabadi Ade Nurlaelatul Janah Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Ari Damayanti W Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Christina Santi Dwi Prastiwi Devita Sari Dewi, Indah Diana Dwi Astuti Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Firman Nurdiyansyah Fitriana Nur Ica Dewi Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Imanita Septian Rusdianti Indah Dewi INDAH DEWI NURHAYATI Indah Dewi Nurhayati Indana Novianti INDRA WIJAYANTO Intan Sari Mahardika Intan Widya Lestari Irfan Fatoni Irfan Fatoni Irfany Rupiwardani Istiadi Istiadi Iva Khoiril Mala Jetofandri Umbu Neka Dapamoni Khasanah, Midhatul Khojana Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Kristina Desy Funan Kusila Meyrin Rossalia Kusnul Azizah Listyana Era Murti Mahardika, Intan Sari Maria Lorita Bete Marjani AT Mas’ud, Muchlis Mawar Maulana Nur Midhatul Khasanah Midhatul Khasanah Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Mohammad Supriyadi Muchlis Mas’ud Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyani, Alif Fidiyanti Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur, Mawar Maulana P, Hartini Prasetyaning Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sekar Arum Arifa survival survival Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Taek, Apriyani Yuninda Tyas, Febriani Tri Setyaning uspitosarie, Endah P Utami, Riski Nur Wahyudi, Untung Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zahir Rusyad Zulkarnain Zulkarnain