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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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Implementation Model of Environmental Accounting in Bumdes Pandawa Jaya to Realize Green Accounting Ade Nurlaelatul Janah; Ana Sopanah; Hartini Prasetyaning Pawestri
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.015

Abstract

Environmental Accounting or Green Accounting is a term related to the inclusion of environmental costs in the accounting practices of companies or government agencies. The goal to be achieved in implementing environmental accounting is to carry out activities from the perspective of benefits and costs in order to increase the efficiency of waste management. These environmental costs are also integrated into business decision making and communicated to stakeholders, so that there is a need to allocate costs related to environmental conservation activities. This research aims to describe the implementation of Environmental Accounting at Bumdes Pandawa Jaya in Rengaspendawa Village which is implemented by Bumdes Pandawa Jaya. This research uses a qualitative method with a descriptive approach. Data collection techniques are carried out by means of observation, interviews and documentation. The research results show that BUMDES Pandawa Jaya has not implemented environmental accounting explicitly but only implemented environmental accounting implicitly through the waste management unit by incurring costs aimed at the environment. The implementation of environmental accounting is not yet optimal because costs incurred on the environment are not clearly detailed in the Bumdes financial reports and are still combined with other expenses. This is because Bumdes still uses a conventional or general accounting system which only classifies Bumdes performance income and expenditure, so that environmental costs are not visible.
Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations Kusnul Azizah; Ana Sopanah; Indah Dewi Nurhayati
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.019

Abstract

Accounting is closely related to financial information which is used as a basis for making decisions in everyday life. Accounting also consists of various types, one of which is educational accounting. In educational accounting there are several aspects, including the school budget, school infrastructure, school management, participation from parents, implementation accountability funds. The school budget comes from educational assistance provided by the government to improve the quality of education. BPOPP is a form of educational program provided by the East Java Provincial government to improve the quality of education. BPOPP is implemented in accordance with the Technical Guidelines and applicable Governor Regulations. At SMKN 9 Malang, procedures for using funds and reporting procedures for BPOPP at SMKN 9 Malang are good, although implementation still encounters several obstacles. In the future, it is hoped that there will be changes in the Technical Technical Guidelines and applicable Governor's Regulations so that the realization of BPOPP can be maximized.
Understanding Transparency: Interpretation of ISAK 35 in the Presentation of LKSA Robbani Financial Reports Sekar Arum Arifa; Ana Sopanah; Khojanah Hasan
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.022

Abstract

This study aims to evaluate the financial reporting of Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani, a non-profit organization focusing on social services and welfare for needy children. Non-profit organizations typically prioritize social welfare over financial gains, often leading to neglect of their financial reports. However, Financial Accounting Standards (FAS), particularly Interpretation of Financial Accounting Standards (IFAS) 35, provide guidelines for non-profit financial reporting. Using a qualitative descriptive analysis approach, this research examines the financial reports of LKSA Robbani over the past year to assess the extent to which it adheres to the guidelines outlined in IFAS 35 in financial reporting. The findings indicate that LKSA Robbani's financial reports only include information on income and expenses, without considering other aspects mandated by IFAS 35. Therefore, it is concluded that LKSA Robbani's financial reporting is not fully compliant with the provisions of IFAS 35. It is hoped that the findings of this research will enhance understanding of the extent to which LKSA Robbani complies with relevant accounting standards in presenting its financial reports. Additionally, this study may serve as a guide for similar non-profit organizations to improve transparency in their financial reporting, thereby enhancing the trust of stakeholders such as donors and those involved in the social activities conducted by LKSA Robbani.
The Mediating Effect of Work Stress on the Relationship Between Intellectual Intelligence and Spiritual Intelligence and Nurse Performance (Study at PKU Muhammadiyah Hospital Sukoharjo) Intan Sari Mahardika; Muchlis Mas’ud; Ana Sopanah
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1636

Abstract

Nurse performance plays a vital role in determining the quality of healthcare received by patients. Intellectual intelligence and spiritual intelligence are among the factors that can influence performance. Job stress can also impact nurse performance. This study uses a quantitative approach with an explanatory research approach to analyze the influence of intellectual intelligence and spiritual intelligence on nurse performance, with job stress as a mediating variable. This study aims to obtain empirical evidence regarding the relationship between these variables, both partially and simultaneously. Overall, it can be concluded that in this study, intellectual intelligence and spiritual intelligence play an important role in influencing job stress, but do not directly improve employee performance. Furthermore, job stress itself has not been shown to have a significant direct impact on employee performance. These findings indicate the need for further study of other variables that may play a greater role in influencing performance.
Accounting Perspective of Blessing in the Celebration of 1 Suro with Phenomenological Approach at Mount Kawi Indana Novianti; Ana Sopanah; Syamsul Bahri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.8704

Abstract

Purpose: This research aims to explore the perspective of accounting for blessings in the 1 Suro cultural ritual in Mount Kawi, Malang, using a phenomenological approach. This research is motivated by a desire to understand accounting practices in the cultural and spiritual context that exists in society, particularly how blessings are interpreted not only materially but also through social and spiritual values. Methodology: The research methodology uses a qualitative phenomenological approach with data collection techniques through non-participant observation, in-depth interviews, and documentation of actors, ritual managers or customary leaders, and local communities involved in the 1 Suro celebration. Finding: The research findings indicate that there are local wisdom values contained in the 1 Suro ritual, namely Rembukan, Nguri-uru Kabudayan Leluhur, dan Tolak Balak. In addition, blessings are understood as harmony between humans, nature, and the creator, and reflected in the management of collective resources carried out with full values of cooperation, transparency, and spirituality. Accounting practices in this context are not only related to financial recording but also serve as a means of preserving values, social responsibility, and cultural accountability, hence it can be referred to as blessing accounting. Implication: The implications of this research expand the understanding of culturally-based accounting practices and encourage the integration of spiritual values into resource management systems. Originality: This research also provides originality in enriching the literature on cultural accounting in Indonesia and opens up space for the development of a holistic, sustainable model of accounting based on the local community's values.
Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi Jetofandri Umbu Neka Dapamoni; Ana Sopanah; Khojanah Hasan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2799

Abstract

This study is based on the traditional death ceremony Li Mati Li Heda in Anakalang, Central Sumba, which, beyond its cultural and spiritual significance, also involves resource management practices resembling accounting. The purpose of this research is to reveal the values of local wisdom, measurement standards, and recording practices embedded in the ceremony. A qualitative approach with an ethnographic method was applied, utilizing participatory observation, in-depth interviews, and documentation, while data validity was ensured through triangulation and member checks. The results indicate five core values of local wisdom, namely respect for ancestors, social solidarity, adherence to tradition, cultural identity, and spirituality; in addition, resource measurement was conducted using customary standards, and systematic records of revenues and expenditures were maintained by designated community members. In conclusion, the Li Mati Li Heda ceremony demonstrates that accounting practices can emerge from local traditions, functioning as a form of social accountability, ensuring transparency, and reinforcing cultural identity within the community. This study contributes to the literature on cultural accounting by showing how systematic recording and accountability practices are embedded in local traditions, beyond symbolic or social obligations found in similar ceremonies.
Cultural Accounting in the Ogoh-Ogoh Tradition: A Symbolic Interactionist Approach Kusila Meyrin Rossalia; Ana Sopanah; Syamsul Bahri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2804

Abstract

This study aims to explore the practice of cultural accounting in the Balinese Ogoh-Ogoh tradition by revealing the values of local wisdom that shape the financial management system of the indigenous community. This study uses an interpretive qualitative methodology with a symbolic interactionism approach. The setting of this study was conducted in Banjar Gemeh, Denpasar, Bali, and involved nine (9) main informants determined through purposive sampling techniques. Data collection was carried out through non-participatory observation, semi-structured interviews, and documentation. Data analysis was carried out in five stages: narrative description, interaction process, symbol meaning, division of themes and categories of meaning, and analysis of thoughts, self, and society. The results of the Ogoh-Ogoh tradition research contain local wisdom values of ngayah, menyama braya and Tri Hita Karana. In addition, this study also reveals the accounting financing carried out by the banjar community as a form of social and symbolic accountability to local wisdom values. The value of ngayah is reflected in voluntary participation and awareness in providing funds without imbalance, while menyama braya strengthens solidarity and collective responsibility in financing, and Tri Hita Karana serves as the basis for harmony in managing human, natural, and spiritual resources. These three values influence the way communities organize, allocate, and account for funds socially and symbolically. This study contributes by uncovering symbolic and social accountability embedded in Ogoh-Ogoh cultural financing, beyond technical cost analysis used in prior studies. The novelty of this research lies in emphasizing symbolic interactionism to explain how cultural values shape accounting practices in a local community context. This study highlights the importance of integrating local cultural values into accounting systems to form relevant, contextual, and sustainable practices.
ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH Sopanah Sopanah
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.429

Abstract

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
Optimizing Small Business Management through Collaborative Training and Education in Business Applications Ana Sopanah; Zahir Rusyad; Zulkarnain Zulkarnain
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.008

Abstract

The purpose of this activity is to empower MSMEs and prospective MSMEs in the Malang City, Malang Regency and Batu City areas with knowledge and skills in digital marketing, so that they can increase the visibility, sales and growth of their business in the rapidly growing digital era. . The methods used in this digital marketing workshop include in-depth presentations by experienced facilitators, interactive discussions to share experiences and understanding, as well as practical exercises to apply concepts in real situations. Apart from that, there are also case analysis sessions, self-studies, and participants' active involvement in solving digital marketing challenges relevant to their business. The result of this digital marketing workshop activity is an increase in participants' understanding and skills in digital marketing, which allows them to design and implement more effective marketing strategies online. Participants are also able to recognize new opportunities in the digital business world and have the ability to optimize the use of digital tools to increase the visibility, engagement and sales of their business.
Strong Women to Strengthen Rural Creative Economy Ana Sopanah; Syamsul Bahri; Indah Dewi Nurhayati; Irfan Fatoni; Rahayu Puji Suci
TGO Journal of Community Development Vol. 2 No. 1 (2024): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2024.008

Abstract

The mentoring and socialization activities in Jombok Village, Ngantang District, Malang Regency, aim to empower village women in developing the local creative economy. The main objective of this program is to improve women's skills and knowledge in production, marketing, and business management, so that they can optimize local potential and improve their family's welfare. The methods used include planning, implementation, and evaluation. This activity is carried out through workshops, practical training, and focus group discussions, with a participatory approach that actively involves participants. The results of the activity show that participants have significantly improved their skills, especially in digital marketing and small business management. The implementation of this activity has succeeded in encouraging several participants to apply new marketing strategies, which has an impact on increasing sales of their products. Important findings from this activity are the identification of the need for further training and access to better business capital, as well as the importance of infrastructure and technology support for the sustainability of creative businesses.
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