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All Journal Jurnal Akuntansi Profesi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi Performance : Jurnal Bisnis dan Akuntansi Telaah Bisnis Accounting and Finance Studies Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Pepadu Easta Journal of Innovative Community Services Jurnal Kebijakan Pembangunan Jurnal Oportunitas : Ekonomi Pembangunan JFAS : Journal of Finance and Accounting Studies Jurnal Abdimas Independen Journal of Sharia Economy and Islamic Tourism Tintamas: Jurnal Pengabdian Indonesia Emas
Aptasari, Fety Widianti
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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TANTANGAN PENERAPAN SOCIAL RETURN ON INVESTMENT (SROI) DI INDONESIA STUDI KASUS PADA WILAYAH PESISIR Aptasari, Fety Widianti; Maharani Putri, Baiq Krisnina; Mujahidi, Khairul; Hastuti, Ely Windarti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3696

Abstract

Socio-economic inequality in Indonesia remains a serious problem, with most of the country's wealth controlled by a small minority of the population. Coastal communities, especially fishermen, face severe poverty, prompting various entities to implement economic empowerment programs. However, the effectiveness of these programs is often questioned, leading to the Social Return on Investment (SROI) method being used to measure the social, economic and environmental impacts of such investments. SROI offers a more comprehensive evaluation approach, but its application in Indonesia, especially in coastal areas, is still very limited. This study aims to analyze the challenges of applying SROI in Indonesia's coastal areas, with a focus on economic empowerment programs. These challenges come from program providers, such as corporations that focus on regulatory compliance, governments that are more output-oriented, and NGOs with limited resources. In addition, challenges also come from beneficiaries, including low levels of education, short-term orientation towards aid, and daily economic constraints. This research offers a contribution to the development of more effective and sustainable economic empowerment policies and strategies in Indonesia, in order to reduce socioeconomic inequality nationwide.
Pelatihan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing di UKM Printing House Akram, Akram; Animah, Animah; Mujahidi, Khairul; Hastuti, Ely Windarti; Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Anuggrah, Anggun; Amita, Amita
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1380

Abstract

Perhitungan harga pokok produksi dengan metode full costing dianggap lebih akurat karena mencakup semua komponen biaya dengan rinci dalam proses produksi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pembinaan terkait perhitungan harga pokok produksi dengan membandingkan perhitungan menggunakan metode full costing dengan metode yang diterapkan oleh UKM Printing House. Hasilnya menunjukkan bahwa metode full costing menghasilkan harga pokok produksi sebesar Rp 269,6-, yang lebih tinggi dibandingkan Rp 200,- menurut metode UKM Printing House. Perbedaan ini terjadi karena UKM Printing House hanya mempertimbangkan biaya bahan baku kertas hvs, biaya tenaga kerja, dan biaya overhead listrik, tanpa memasukkan biaya bahan baku lain seperti tinta, dan lem, serta biaya overhead tambahan seperti penyusutan peralatan, sewa tempat, dan wifi.
Transformasi ritual adat: Dari pelestarian budaya ke komoditas ekonomi Aptasari, Fety Widianti; Falah, Muhammad Helmi; Akbar, Muhammad Maulana
Journal of Economics Research and Policy Studies Vol. 4 No. 3 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i3.1204

Abstract

This research examines the transformation of indigenous rituals that once played an important role in environmental conservation into commercial activities, and the impact of this change on the ecology, social and economy of communities. Commercialization of traditional rituals often reduces their effectiveness in maintaining environmental balance, triggers overexploitation of natural resources, and causes damage to ecosystems. The impact is not only limited to environmental aspects, but also affects the social and cultural structure of the community. In the context of accounting, this change reflects a shift from an approach that focuses on ecological and social values towards a financial profit orientation. This research emphasizes the importance of adopting a holistic accounting approach that considers financial, ecological and social impacts in a balanced manner. This approach is crucial to ensure that indigenous rituals can still serve as a means of environmental preservation and community welfare amidst commercialization pressures, so that the balance between traditional values and modern economic demands is maintained.
Analisis pertanggungjawaban keuangan Pondok Pesantren di Kecamatan Praya Barat Baiq, Krisnina Maharani Putri; Mujahidi, Khairul; Aptasari, Fety Widianti; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 4 No. 3 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i3.1375

Abstract

This research is intended to find out how the financial reporting of boarding schools in West Praya Sub-district and the reasons why each boarding school has not yet conducted financial reporting in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is qualitative research with a descriptive approach. The process of collecting data is done by interviews and documentation. This research was conducted in thirteen (13) boarding school foundations in West Praya Sub-district. The results of this study indicate that the financial reports made by each boarding school foundation in West Praya Sub-district are not in accordance with the Boarding School Accounting Guidelines, and there are several forms of financial responsibility. The reasons why boarding schools in West Praya Sub-district have not made financial reports in accordance with the Islamic Boarding School Accounting Guidelines are boarding schools do not know about the Boarding School Accounting Guidelines, there are no adequate human resources (HR), there are no permanent donors, the funds come from private funds, and the last reason is that there is no demand from donors for the boarding school foundation to make financial reports in accordance with the Islamic Boarding School Accounting Guidelines.
Carbon Incentive Distribution in Review of Economic Benefit in Islam and Lucas Critique Aptasari, Fety Widianti; Falah, Muhammad Helmi
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11772024

Abstract

Research Aims: This research aims to review the allocation of carbon incentive funds through the concept of justice in Islam and Lucas' critique, with a focus on the application of carbon incentives in Islamic economic concepts. Design/methodology/approach: This research uses a qualitative approach with a descriptive exploratory method and a humanisteocentric approach to criticise the application of carbon incentives in the concept of Islamic economics and the concept of Lucas criticism. Research Findings: The results show that carbon incentive policies in the context of Islamic economics should be designed to ensure that economic benefits are distributed fairly and in line with the principles of justice and social welfare. Revenues from carbon incentives should be used to support programmes that help reduce economic inequality, protect the environment and empower communities. Theoretical Contribution/Originality: This research contributes to the literature by highlighting the importance of carbon incentive policy design that not only contributes to climate change mitigation, but also strengthens social and economic justice in accordance with Islamic teachings.
Identifikasi Greenwashing atau Greenwishing pada Perusahaan Retail di Indonesia: Evaluasi Laporan Keberlanjutan Aptasari, Fety Widianti; Aryawati, Ni Putu Ari; Falah, Muhammad Helmi
Jurnal Kebijakan Pembangunan Vol 19 No 2 (2024): JURNAL KEBIJAKAN PEMBANGUNAN VOL.19 NO.2 DESEMBER 2024
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v19i2.397

Abstract

Penelitian ini mengevaluasi pengungkapan kebijakan pengurangan plastik sekali pakai oleh perusahaan retail di Indonesia serta mengidentifikasi praktik greenwashing dan greenwishing dalam laporan keberlanjutan mereka. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis laporan keberlanjutan dari tiga perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI): PT Matahari Department Store Tbk, PT Ramayana Lestari Sentosa Tbk, dan PT Sona Topas Tourism Industry Tbk, yang dipilih karena secara konsisten menerbitkan laporan keberlanjutan dari 2020 hingga 2023 serta memiliki pengaruh signifikan di industri retail Indonesia. Data diambil dari laporan keberlanjutan perusahaan, yang mencakup kebijakan lingkungan dan sosial, serta inisiatif tanggung jawab sosial. Proses analisis dilakukan dengan mengidentifikasi tema terkait klaim keberlanjutan, seperti pengurangan emisi karbon dan pengelolaan lingkungan, serta mengevaluasi apakah klaim tersebut didukung bukti nyata atau hanya bersifat superficial greenwashing/greenwishing. Penelitian ini menemukan bahwa meskipun pelaporan keberlanjutan menjadi bagian penting dari strategi bisnis, tantangan transparansi dan akurasi masih ada. Praktik greenwashing terdeteksi, di mana perusahaan mempromosikan inisiatif lingkungan kecil namun mengabaikan dampak negatif yang lebih besar. Sementara itu, greenwishing ditandai dengan ambisi keberlanjutan yang tidak didukung rencana konkret. Studi ini menekankan pentingnya standar pelaporan yang lebih transparan dan audit independen untuk memastikan komitmen nyata terhadap keberlanjutan. Rekomendasi mencakup peningkatan transparansi, akuntabilitas dalam pelaporan, serta peran akuntansi dalam mendeteksi greenwashing dan greenwishing, guna memastikan perusahaan benar-benar menjalankan praktik bisnis yang bertanggung jawab secara sosial dan lingkungan.
Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Abstract

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.
Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

Abstract

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.
Peningkatan Skill Kewirausahaan melalui Pendampingan Penyusunan Business Model Canvas pada Siswa MAN 3 Ngawi Hastuti, Ely Windarti; Setiyono, Ahmad; Rizqon, Abdul Latif; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 1, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss1art3

Abstract

Untuk mendorong Indonesia menjadi negara maju, diperlukan kepedulian bersama dalam upaya untuk mendorong peningkatan wirausahawan nasional melalui pembukaan kesempatan seluas-luasnya kepada kelompok milenial dan pengusaha pemula di sektor usaha mikro, kecil dan menengah (UMKM). Oleh karenanya, upaya peningkatan skill kewirausahaan bagi generasi muda gencar dilakukan berbaai pihak, khususnya dalam bidang Pendidikan. Pengabdian ini bertujuan untuk melakukan pendampingan dan edukasi kepada siswa sebagai calon wirausaha untuk dapat Menyusun proposal bisnis yang kreatif dan efektif menggunakan Business Model Canvas (BMC). Kegiatan pendampingan diberikan pada siswa MAN 3 Ngawi  dalam bentuk edukasi dan praktik penyusunan proposal bisnis menggunakan template Business Model Canvas. Sebagai upaya tindak lanjut, akan diadakan kerjasama dengan pihak sekolah berupa evaluasi dan kegiatan lanjutan untuk pendampingan siswa khususnya dalam menyusun proposal bisnis dalam mengikuti Festival Inovasi Kewirausahaan Siswa yang dilaksanakan setiap tahunnya oleh Kementerian Pendidikan dan Kebudayaan. Hal ini diharapkan akan dapat meningkatkan minat dan skill kewirausahaan siswa dan juga meningkatkan prestasi sekolah di tingkat nasional
Pelatihan Perencanaan Keuangan untuk Kelompok Pengolah dan Pemasar (Poklahsar) Produk Olahan Ikan Aptasari, Fety Widianti; Maharani Putri, Baiq Krisnina; Mujahidi, Khairul; Adha, Rishan; Jumaedi, M; Safitri, Dhanny
Easta Journal of Innovative Community Services Vol 3 No 03 (2025): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v3i03.358

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas Kelompok Pengolah dan Pemasar (Poklahsar) produk olahan ikan dalam hal perencanaan keuangan usaha. Perencanaan keuangan merupakan salah satu aspek penting dalam menjaga keberlangsungan dan pengembangan usaha, khususnya bagi pelaku usaha kecil di sektor perikanan. Pelatihan ini dirancang untuk memberikan pemahaman dasar tentang perencanaan keuangan, mulai dari penyusunan anggaran, pencatatan pengeluaran dan pendapatan, hingga proyeksi kebutuhan modal usaha. Metode pelaksanaan berupa pemaparan materi, diskusi interaktif, serta praktik langsung menyusun rencana keuangan sederhana. Hasil dari pelatihan menunjukkan bahwa peserta memiliki peningkatan pemahaman dan keterampilan dalam menyusun perencanaan keuangan usaha mereka secara lebih terstruktur. Diharapkan, kegiatan ini dapat mendorong Poklahsar menjadi lebih mandiri, tertib dalam pengelolaan keuangan, serta mampu mengembangkan usahanya secara berkelanjutan.
Co-Authors Ahmad Setiyono Akram, Akram Amita, Amita Animah Animah Anuggrah, Anggun Baiq, Krisnina Maharani Putri Budiman Budiman Budiman Darmansyah, Satria Dhanny Safitri Ely Windarti Hastuti, Ely Windarti Ferdaus, Nadia Nuril Feryansyah Jumaedi, M M Jumaedi Maharani Putri, Baiq Krisnina Maulana, Muhammad Akbar Muhammad Helmi Falah Mujahidi, Khairul Ni Putu Ari Aryawati Putri, Baiq Krisnina Maharani Ramldan, M Said Rini Ridhawati Rishan Adha Rizqi, Nadia Rizqon, Abdul Latif Suryantara, Adhitya Bayu Wafik, A Zaenal