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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) Journal of Public and Business Accounting Prosidia Widya Saintek 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
Ana Sopanah, Ana
Universitas Widya Gama
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Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process Ana Sopanah; Harnovinsah Harnovinsah; Riza Bahtiar Sulistyan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p11

Abstract

This study aims to uncover the role of local wisdom in participatory planning and budgeting within Madura indigenous communities and to develop a model of local community wisdom for these processes. A qualitative ethnomethodological approach within a constructivist paradigm was employed. The results indicate that formal deliberations, such as development planning meetings, are similar to those in other regions of Indonesia. However, the Madurese indigenous people distinguish themselves by also engaging in informal deliberations through community meetings. While participatory budgeting is well-documented elsewhere, the Madurese approach uniquely incorporates community consultations as a preliminary stage. This method allows the community to articulate aspirations and formulate needs, thereby achieving local goals through a culturally grounded participatory process. Keywords: local wisdom, participatory budgeting, planning processes
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
OPTIMALISASI STRATEGI BRANDING, MARKETING DAN EDU WISATA KAMPUNG GLINTUNG WATER STREET Ana Sopanah; Hartini Prasetyaning P; Untung Wahyudi; Anshari Malim Aksar; Nur Laely Hamzah; Synda Lailatus Nadiva
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24273

Abstract

Kampung tematik merupakan salah satu konsep inovatif dalam pengembangan pariwisata di desa-desa. Jurnal ini membahas tentang optimalisasi strategi branding, marketing, dan pendidikan (edu wisata) yang diterapkan dalam konteks kampung tematik. Tujuan utama dari penelitian ini adalah untuk mengidentifikasi metode dan pendekatan yang efektif dalam meningkatkan daya tarik, visibilitas, dan keberlanjutan kampung tematik sebagai destinasi wisata yaitu 1) Promosi Online. 2) Promosi Offline. 3) Pelatihan pengelolaan media sosial. 4) Positioning Marketing Strategy. 5) Relationship Marketing. Dalam Tahap tersebut mengoptimalisasi strategi branding, langkah-langkah seperti identifikasi nilai-nilai inti kampung tematik, penciptaan identitas yang unik, dan penggunaan media sosial untuk membangun citra merek yang kuat menjadi fokus utama. Di samping itu, penguatan kolaborasi dengan pihak terkait seperti pemerintah daerah dan industri pariwisata juga merupakan bagian integral dari strategi branding. Kemudian, dalam aspek pemasaran, jurnal ini membahas strategi pemasaran yang relevan, seperti pemanfaatan teknologi digital, penggunaan data analitik untuk mengidentifikasi tren dan preferensi wisatawan, serta pengembangan paket wisata yang menarik dan berkelanjutan. Dengan menggabungkan pendekatan online dan offline, kampung tematik Glintung Water Street dapat mencapai audiens yang lebih luas dan beragam.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KOMPENSASI TERHADAP BUDAYA ORGANISASI DAN KINERJA Dicky Hartawan; Ana Sopanah
Bulletin of Management and Business Vol. 2 No. 1: Maret 2021
Publisher : Universitas Widyagama Malang

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.
Accountability Analysis of Village Financial Management (Case Study in Manulea Village, Sasitamean District, Malaka Regency) Apriyani Yuninda Taek; Ana Sopanah; Irfan Fatoni
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 3 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i3.1017

Abstract

This research aims to explore and analyze financial management at the village level, with a focus on transparency and accountability in budget use. In this context, villages as indonesia’s smallest government entities have and important role in developing a just and prosperous society. This research method used is a descriptive qualitative approach, which includes data collection through interviews whih the community and village officials. Interview results show that the community feels less involved in monitoring budget use, even though there are village meetings that involve them planning activities, in addition, the village secretary, explained his responsibilities in ensuring financial reports are accurate and in accordance with applicable regulations, as well as the importance of supervision from the community to increase accountability. This research includes theories relevant to public financial management and public sector accounting, which emphasizes the importance of transparency in managing village funds. It is hoped that this research can contribute to understanting the dynamics of financial menegement in villages and encourage community participation in budget monitoring, so as to create a more accountable and transparent village government.
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
Co-Authors Achmad Fairuzabadi Adya Hermawati Adya Hermawati Ahmad Fairuzabadi Akhmad Noval Adzani Alif Fidiyanti Mulyani Amir Hasan Ananggadipa Pratama Angela Astika Udur Sirait Anshari Malim Aksar Apriyani Yuninda Taek Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Chumairoh Dian Maharani Dapamoni, Jetofandri Umbu Neka Dewi, Indah 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 Puspitasari Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Febriani Tri Setyaning Tyas Firman Nurdiyansyah Fitriana Nur Ica Dewi Gresensia Elisabeth Tori Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning P Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Indah Dewi INDAH DEWI NURHAYATI INDRA WIJAYANTO Intan Widya Lestari Irfan Fatoni Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Listyana Era Murti Maria Lorita Bete Marjani AT Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyono Mulyono Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur Laely Hamzah Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusdianti, Imanita Septian Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sierra Tasya Ivania Aminuddin Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Synda Lailatus Nadiva Untung Wahyudi uspitosarie, Endah P Utami, Riski Nur Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain