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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 Innovation Business Management and Accounting Journal Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Multidisciplinary Sciences and Arts Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development ABM: International Journal of Administration, Business and Management AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production Journal of Management Research and Studies
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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Analysis of the Importance of BUMDes Management in Village Development Sari, Mei Indah; Sopanah, Ana; Bahri, Syamsul
Clean and Sustainable Production Vol. 2 No. 2 (2024): July - December
Publisher : PT. AHS Konsultan dan Pelatihan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62406/csp.2024.006

Abstract

Managing BUMDes village finances is important because in managing BUMDes finances there are principles that need to be taken into account. Management of managed village finances must be carried out openly to create transparency. It is important for the public and government to know about the financial management of Village-Owned Enterprises (BUMDes) in Dengkol Village. Because, finances from Village-Owned Enterprises (BUMDes) in Dengkol Village will be allocated for village development since the formation of Village-Owned Enterprises (BUMDes) in Dengkol Village began, so this must be done based on the procedures implemented. The research uses qualitative descriptive analysis. Data analysis method by means of data reduction, data presentation, and drawing conclusions. The research results show that financial management of Village-Owned Enterprises (BUMDes) in Dengkol Village has been implemented by applying cooperative, participatory, emancipatory, transparent, accountable and sustainable principles. In managing the finances of BUMDes Dengkol, the community has not been able to optimally manage this BUMDes, because there is still a lack of human resources who can participate in the management of BUMDes Dengkol.
Nilai Kearifan Lokal Kesenian Bantengan dalam Implementasi Akuntansi Sopanah, Ana; Hermawati, Adya; Bahri, Syamsul; Utami, Riski Nur; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36298

Abstract

Research objective: This study aims to explore local wisdom in Bantengan art and analyze accounting records of transactions that occur during the implementation of Bantengan art. Method/approach: The type of method used is a qualitative method with an ethnomethodological approach, where the author analyzes a culture in the form of the art of "Bantengan," focusing on the "Reality" or the social aspects of everyday life. Results: The results of the study show that Bantengan art contains values ​​of wisdom, including "Nguri-uri Budaya, Guyup Rukun, Modal Sosial." These three values ​​are implemented in the costs for cultural preservation, transparency in financial reporting, and voluntary costs. Implications of the practice: This research has identified local wisdom and successfully traced accounting practices in the bantengan art. Originality/novelty: This research combines the results of local wisdom values ​​with accounting science which has never been done in Bantengan art.
Ekonomi Kreatif Berbasis Limbah Kayu pada PT Kasih Jaya Sejahtera Malang Sopanah, Ana; Ismail, Nova Risdiyanto; Suci, Rahayu Puji; Sulistyan, Riza Bahtiar
GUYUB: Journal of Community Engagement Vol 5, No 4 (2024)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v5i4.9545

Abstract

The purpose of this activity is to improve the skills of participants, especially housewives, in processing wood waste into products with sales value, while empowering them economically and socially. The methods used include three main stages: planning, implementation, and evaluation. In the planning stage, training needs are identified, materials are prepared, and tools and materials are procured. Implementation is carried out through the delivery of theoretical materials and direct practice, where participants are trained to process wood waste into products such as plaques and wall decorations. Evaluation is carried out qualitatively through interviews and open questionnaires to understand the experiences and perceptions of participants. The results show that the majority of participants felt that this training was very useful, although there were suggestions to extend the duration of the practical sessions. Participants also showed good abilities in producing creative products that have the potential to provide additional income. The implications of this activity are an increase in skills and economic opportunities for participants, as well as a positive contribution to the environment through the utilization of wood waste. This training also shows that a practice-based approach is very effective in developing new skills in the creative economy sector.
Model Pengembangan Usaha Kreatif Berkelanjutan Berbasis Pemanfaatan Limbah Pabrik Sulistyan, Riza Bahtiar; Sopanah, Ana; Rusdianti, Imanita Septian
UN PENMAS (Jurnal Pengabdian Masyarakat untuk Negeri) Vol 4 No 2 (2024): UN PENMAS Vol 4 No 2
Publisher : LPPM Universitas Narotama

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Abstract

Tujuan dari kegiatan ini adalah untuk memberikan pendampingan dalam merencanaan pengelolaan limbah kayu dalam bentuk serbuk supaya menghasilkan barang yang dapat bernilai tinggi. Kegiatan ini dilakukan pada pengelola PT Kasih Jaya Sejahtera, Kabupaten Malang, Indonesia. Kegiatan dilaksanakan melalui tiga tahap utama: analisis situasi, Fokus Group Discussion (FGD) dengan manajemen perusahaan, dan evaluasi hasil. Analisis situasi melibatkan pengumpulan data dan identifikasi peluang pemanfaatan limbah. FGD digunakan untuk membahas dan menetapkan rencana tindakan konkret, sementara evaluasi dilakukan untuk menilai implementasi dan hasil dari rencana tersebut. Analisis mengidentifikasi potensi pemanfaatan limbah kayu sebagai barang kreatif dari papan partikel. FGD menghasilkan rencana tindakan yang fokus pada teknologi dan program daur ulang limbah berbentuk serbuk kayu. Evaluasi menunjukkan pengurangan limbah kayu secara signifikan, peningkatan efisiensi operasional, dan penciptaan produk bernilai tinggi yang dapat dijual. Implementasi program pendampingan perensanaan pengelolaan limbah kayu memberikan dampak positif signifikan, termasuk peningkatan efisiensi dan peluang ekonomi baru. Keberhasilan ini menggarisbawahi pentingnya perencanaan yang matang dan pelaksanaan yang terstruktur dalam pengelolaan limbah.
Kinerja Pengaruh Independensi, Obyektivitas, Integritas Dan Kompetensi Terhadap Auditor Studi Pada Inspektorat Kabupaten Blitar uspitosarie, Endah P; Putri Nadia, Tanya; Anggarani, Dwi; Sopanah, Ana
GEMA EKONOMI Vol 11 No 2 (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

Perlunya melakukan good governance pada intansi pemrintahan pusat maupun instansi pemerintah daerah bertujuan agar dapat menyelenggarakan tata kelola pemrintah yang baik. Tiga aspek utama yang dapat menciptakan kepemerintahan yang baik (good governance) yaitu pengawasan, pengendalian dan pemeriksaan. Lembaga pemerintahan yang turut dalam melakukan pemeriksaan adalah Inspektorat Daerah. Inspektorat merupakan badan (lembaga, pemerintahan) yang melakukan pekerjaan pemeriksaan dan pengawasan dan biasanya dilakukan oleh seorang auditor. Oleh karena itu, dalam memberikan pendapat mengenai kewajaran laporan keuangan yang diperiksa auditor harus memiliki prinsip independensi, obyektivitas, integritas dan kompetensi terhadap kinerja auditor. Populasi yang digunakan dalam penelitian ini adalah 22 responden. Hasil uji menyatakan bahwa independensi, obyektivitas, integritas dan kompetensi memiliki pengaruh yang signifikan atau positif terhadap kinerja auditor dan independensi, obyektivitas, integritas dan kompetensi memiliki pengaruh secara simultan terhadap kinerja auditor. Berdasarkan hasil tersebut maka dapat disimpulkan bahwa sorang auditor yang melakukan pemeriksaan secara profesional akan bersifat independen dengan tidak memihak pihak lain. Kemudian auditor akan memiliki sikap obyektivitas yang tidak dapat dipengaruhi oleh pihak manapun, mempunyai integritas yaitu tanggung jawab, kejujuran dan bijaksana dalam melakukan pemeriksaan serta memiliki kompetensi berupa pengetahuan atau kemampuan dalam pemeriksaan audit.
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

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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.
Co-Authors Achmad Fairuzabadi Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Dapamoni, Jetofandri Umbu Neka Dettha Restya Utami 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 FAJAR NUGROHO Firman Nurdiyansyah Fitriana Nur Ica Dewi Gunarianto Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Indah Dewi INDAH DEWI NURHAYATI INDRA WIJAYANTO Intan Widya Lestari Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Listyana Era Murti Mahardika, Intan Sari Maria Lorita Bete Marjani AT Mas’ud, Muchlis Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali 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 Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Supriyadi, Mohammad 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 Zulkarnain Zulkarnain