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All Journal Assets: Jurnal Akuntansi dan Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Equity: Jurnal Akuntansi Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Applied Sciences (FJAS) International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Management Science International Journal of Trends in Accounting Research Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi dan Bisnis Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Sistem Informasi, Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Dien Ajeng Fauziah
Department Of Accounting, Faculty Of Economics And Business, University Of Bhayangkara Surabaya
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Pemberdayaan Wirausaha Mandiri Keluarga dalam Mendukung Kewirausahaan Berkelanjutan di Kelurahan Geluran Sidoarjo Dien Ajeng Fauziah; Khoir, Fatihul; Sa'adah, Ummi; Amri, Moch. Rizky Syahputra; Lestari, L. Tri
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3255

Abstract

This study aims to analyze the empowerment of family self-employment in supporting sustainable entrepreneurship in Cemerlang Business Group, Geluran Village, Sidoarjo. Through a qualitative approach of FGDs and interviews, this research explores how families as independent business units can contribute to long-term economic stability, through sustainable practices, community involvement, and resilience in the face of economic challenges. The main results show that family entrepreneurs in Geluran have great potential in driving the local economy through the application of sustainable entrepreneurship models such as the Triple Bottom Line approach and circular economy. However, challenges in the diversity of family business structures emphasize the importance of specific and contextual approaches. This research concludes that empowering self-employed families is key in supporting sustainable economic growth, with policy recommendations that include access to financial resources, training, as well as relevant sustainability programs to strengthen family businesses. In this activity, the next empowerment hope can help in the aspects of marketing, packaging, funding, training, promotion and support from the government.
E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya Maylisa, Azizah Firdausy; Muhdor, Ali; Rahman, Arief; Sanusi, Ruchan; Fauziah, Dien Ajeng
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.999

Abstract

The expansion of small and medium-sized enterprises (SMEs) has played a crucial role in driving Indonesia's economic development, including the financial performance of the SMEs themselves, particularly those in Surabaya that utilize e-commerce/online retail platforms like Shopee. The objective of this research is to examine the effects of e-commerce, Systems for managing information in the field of accounting, and the integration of financial services, both partially and simultaneously, regarding the economic outcomes of small and medium-sized enterprises utilizing the Shopee platform in Surabaya. The results from the partial test indicate that e-commerce significantly enhances financial performance, as evidenced by a significance value of 0.003. The variable of the accounting information system also exerts a notable positive influence on financial performance, with a significance value of 0.021. Financial inclusion demonstrates a profound effect on financial performance, with a p-value of 0.000, indicating high statistical significance. These results highlight the significant impact of the three variables in enhancing the financial outcomes of SMEs on Shopee in Surabaya, and the consequences of this can serve as a foundation for crafting policies that foster the growth of SMEs in the digital age.
Digitalisasi Perpajakan, Kinerja UMKM, dan Kepatuhan Wajib Pajak UMKM Prayogi, Yoga Adi; Sanusi, Ruchan; Fauziah, Dien Ajeng
Indonesian Journal of Management Science Vol. 4 No. 1: Juni 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i1.616

Abstract

Penelitian ini menganalisis pengaruh digitalisasi perpajakan terhadap kinerja UMKM dan kepatuhan wajib pajak UMKM. Digitalisasi perpajakan merupakan salah satu bentuk transformasi pemanfaatan teknologi, yang sebelumnya lebih banyak dilakukan secara manual. Digitalisasi perpajakan saat ini masih terus berkembang. Meski demikian, keberadaannya diharapkan mampu menciptakan efektivitas dan efisiensi di dalam mendukung kinerja UMKM, sekaligus memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak UMKM. Penelitian ini menggunakan teknik convenience sampling, dan memperoleh 50 sampel responden UMKM di Surabaya. Adapun kriteria responden adalah wajib pajak UMKM di Surabaya yang telah beroperasi minimal satu tahun, dan memiliki akses ke sistem digital perpajakan. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis regresi berganda tersebut, diperoleh Kesimpulan bahwa: (1) digitalisasi perpajakan berpengaruh terhadap kinerja UMKM, (2) digitalisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. Hasil ini mengindikasikan pentingnya peran digitalisasi perpajakan, khususnya di kalangan para pelaku usaha, dalam mendukung kinerja UMKM dan kepatuhan wajib pajak UMKM.
Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate) Rahman, Arief; Fauziah, Dien Ajeng
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7821

Abstract

This research aims to investigate the impact of audit experience, auditor independence, and professional commitment on audit quality at the Sidoarjo Regency Inspectorate. The research methodology employed in this study is descriptive quantitative. The primary data for this research were collected through a questionnaire, and the sampling technique used was saturated sampling. The sample size for this study consisted of 34 auditors or respondents. Prior to analysis, the collected data underwent validity and reliability tests. Multiple linear regression analysis was employed to analyze the data. The hypothesis testing was conducted using SPSS. The findings of this study indicate that both auditor's work experience and professional commitment significantly influence audit quality, whereas auditor independence does not have a significant impact on audit quality.
Sustainable Entrepreneurship: A Family Self-Employment Economic Development Model Fauziah, Dien Ajeng; Khoir, Fatihul; Sa'adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1035

Abstract

Purpose: This study aims to explore sustainable entrepreneurship as a transformative paradigm that integrates economic growth with environmental and social responsibility. Specifically, it investigates the role of family self-employment in promoting sustainable economic development at the community level. Research Design and Methodology: This study employed a qualitative case study approach, collecting data through semi-structured interviews and focus group discussions with family business owners in Geluran Village, Sidoarjo Regency, Indonesia. The Resource-Based View (RBV) theory guided the study in analyzing how internal family resources support sustainability. Findings and Discussion: The findings reveal that family self-employment strategically drives sustainable entrepreneurship by fostering resilience, long-term orientation, and ethical business practices. Family businesses are shown to implement sustainability models such as the Triple Bottom Line, circular economy principles, and collaborative networks. Despite their strengths, the heterogeneity of family businesses poses challenges for generalization, indicating the need for more context-specific studies. Implications: This research provides practical and policy-level implications by highlighting the potential of family-run enterprises to achieve inclusive and sustainable development. It suggests that targeted support through financial access, capacity-building, and sustainability programs is essential to enhance the contribution of family businesses to long-term economic and social well-being.
Analysis of Harvest Area, Productivity, and Fertilizer Prices on Farmer Exchange Rate of Rice Food Crop Sub-Sector in Bengkulu Province Septia Nur Cahyani; Hermanto, Bambang Agoes; Dien Ajeng Fauziah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9059

Abstract

This study examines the relationship between harvest area, productivity, and fertilizer prices on the farmer exchange rate of the rice food crop sub-sector in Bengkulu Province. This research is an explanatory research study with secondary data consists of monthly data from 2018 to 2022, resulting in a total of 60 observations. A multiple linear regression analysis was conducted using the OLS analysis model with Eviews 9. The results of the study indicate that the harvest area has a negative and insignificant effect on the farmer's exchange rate. Furthermore, the productivity of rice yield has a negative and significant effect on the farmer's exchange rate. This suggests that the lower the agricultural productivity, the more significant the farmer exchange rate. With regard to fertilizer prices, the results indicate a positive and significant impact on the farmer exchange rate. This implies that an increase in fertilizer prices leads to a corresponding increase in the farmer exchange rate
Agricultural Gross Domestic Product and Farmer Exchange Rate on Income Distribution Inequality on the Island of Sumatra Yahdiyani, Rafiqa; Hermanto, Bambang Agoes; Fauziah, Dien Ajeng
Formosa Journal of Applied Sciences Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i5.9062

Abstract

This study examines the relationship between agricultural gross domestic product (GDP) and farmer exchange rate on income distribution inequality on the island of Sumatra. This research employs descriptive research methods with a quantitative approach, utilizing secondary data in the form of time series data from 2013 to 2022 (ten years) and cross-sectional data from ten provinces on the island of Sumatra obtained from the Central Statistics Agency (BPS). Descriptive statistical analysis and panel data regression were conducted using the Eviews 13 software. The findings of the research indicate that the agricultural sector GRDP variable exerts a significant negative effect on income distribution inequality, the Farmer Exchange Rate has no effect on income distribution inequality in the provinces of Sumatra Island between 2013 and 2022.
Analyzing the Factors Causing Indonesia's Fiscal Deficit Jurdil; Bambang Agoes Hermanto; Dien Ajeng Fauziah
Jurnal Multidisiplin Madani Vol. 4 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i9.11318

Abstract

The objective of this study is to examine the various factors that have influenced the budget deficit in Indonesia over the period between 2000 and 2023. The factors examined include imports, exports, inflation, and the exchange rate. The methodology employed is multiple regression analysis with an ordinary least squares (OLS) approach, based on time series data published by the Ministry of Finance, the Central Bureau of Statistics, and the World Bank. The findings indicate that exports, imports, and exchange rates exert a significant influence on the budget deficit, whereas inflation demonstrates no significant impact. By elucidating these factors, the government can undertake strategic measures to augment state revenue and manage expenditure in a more efficacious manner, which in turn can facilitate sustainable economic growth
UMKM Mandiri Finansial: Menuju Sukses melalui Akuntansi Digital Aulia, Triana Zuhrotun; Sudarmanto, Eko; Fauziah, Dien Ajeng; Prayogi, Gusti Dian; Windasari, Ihsanul; Afifi, Zaenal; Zainuddin, Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7199

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun banyak pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan akibat rendahnya literasi akuntansi dan keterbatasan pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemandirian finansial UMKM melalui pendampingan penerapan akuntansi digital berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program dilaksanakan di Balai Gereja Katolik Paroki Redemptor Mundi Surabaya dengan melibatkan 28 pelaku UMKM binaan yang bergerak di bidang kuliner, perdagangan, dan kerajinan. Kegiatan dilakukan melalui empat tahap, yaitu asesmen awal, pelatihan penggunaan aplikasi akuntansi digital (BukuWarung), pendampingan penyusunan laporan keuangan sederhana berbasis SAK EMKM, serta evaluasi implementasi. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam mencatat transaksi, memisahkan keuangan usaha dan pribadi, serta menghasilkan laporan laba rugi dan posisi keuangan melalui aplikasi digital. Digitalisasi akuntansi terbukti membantu pelaku UMKM meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan, yang pada akhirnya memperkuat kemandirian finansial dan daya saing usaha. Program ini direkomendasikan untuk direplikasi secara lebih luas guna mendukung transformasi digital UMKM di Indonesia.
Co-Authors Afifi, Zaenal Ali Muhdor Ali, Hilyana Rahma Chairunnisa Alif Pipin Kharisma Amri, Moch. Rizky Syahputra Arief Rahman Arief Rahman Arief, Arief rahman Aulia, Triana Zuhrotun Bambang Agoes Hermanto Bambang Agoes Hermanto Devi, Fitriyah Kusuma Eko Ganis Sukoharsono Erwin Saraswati Gusti Dian Prayogi Hermanto, Bambang Agoes Jurdil Khoir, Fatihul Lailatul Fitriyah Lakshita, Dhuihitta Mahardhika Lestari, L. Tri Mahsina, Mahsina Maylisa, Azizah Firdausy Muhdor, Ali Nurul Qomari Permata Sari, Rr. Indah Prastyo, Dimas Hadi Prayogi, Yoga Adi Putra, Briyan Cadalora Rachmawati, Afiah Ning Ruchan Sanusi Ruchan Sanusi Sa'adah, Ummi Sanusi, Ruchan Sa’adah, Ummi Septia Nur Cahyani Siswati, Endang Siti Rosyafah Sofiah Nur Iradawaty Sudarmanto, Eko Syafi’i Windasari, Ihsanul Yahdiyani, Rafiqa Yoga Adi Prayogi Zainuddin, Zainuddin