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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Tahsinia Prosiding Amal Insani Foundation Eks-Accuracy : Jurnal Ilmiah Akuntansi dan Keuangan
Sigit Adi Nugraha, Mohammad
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Penerapan Disiplin Preventif Dan Disiplin Korektif Terhadap Prestasi Kerja Karyawan Suhada, Wiwin; Apriani, Triana; Kurniasih, Nunung; Sigit Adi Nugraha, Mohammad
Eks-Accuracy : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Eks-Accuracy : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Yayasan Azka Hafidz Maulana

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Abstract

Penelitian ini dilatarbelakangi oleh berbagai masalah kedisiplinan pegawai. Disiplin kerja pegawai yang baik tercermin dari besarnya rasa tanggung jawab pegawai dalam menyelesaikan tugas tepat waktu, tingkat keterlambatan pegawai yang rendah karena adanya semangat dan gairah kerja dan meningkatnya efisiensi dan produktivitas pegawai yang ditunjukan dengan tingkat ketidakhadiran pegawai yang rendah. Tujuan penelitian ini adalah untuk mengetahui terkait pengaruh secara simultan disiplin preventif dan disiplin korektif terhadap prestasi kerja dan pengaruh secara parsial disiplin preventif dan disiplin korektif terhadap prestasi kerja pegawai. Dari table anova diperoleh nilai F hitung sebesar 600,888 > F tabel 3.23 dan nilai probabilitas (Sig) = 0.000 lebih kecil dari nilai probabilitas 0.05 atau nilai 0.000 < 0.05 berarti H1 diterima, berarti secara bersama-sama (simultan) variabel (X1) Disiplin Preventif dan (X2) Disiplin Korektif berpengaruh secara signifikan terhadap variabel (Y) Prestasi Kerja. t hitung (2.353) > t tabel 1.6829, dan Sig 0.023 lebih kecil dari nilai probabilitas 0.05 atau nilai 0.023 < 0.05 berarti Ho ditolak. koefisien X2 berpengaruh secara signifikan terhadap variabel, (Y) Prestasi Kerja t hitung (22.911) > t tabel 1.6829, dan Sig 0.000 lebih kecil dari nilai probabilitas 0.05 atau nilai 0.000 < 0.05 berarti Ho ditolak. koefisien X1 berpengaruh secara signifikan terhadap variabel, (Y) Prestasi Kerja.
PERAN PENDIDIKAN KEWIRAUSAHAAN DALAM MENINGKATKAN MINAT MAHASISWA TERHADAP DUNIA WIRAUSAHA Suhada, Wiwin; Aji Nuryakin, Rahmat; Sigit Adi Nugraha, Mohammad; Apriani, Triana
Tahsinia Vol 4 No 2 (2023): Oktober
Publisher : STIT Rakeyan Santang Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57171/jt.v4i2.381

Abstract

Penelitian ini dilatarbelakangi angka pengangguran dari jenjang sarjana sangat banyak. Penerapan pendidikan kewirausahaan di perguruan tinggi dimaksudkan untuk mendidik individu memilih karir wirausaha, bukan hanya jadi pekerja saja. Tujuan penelitian ini untuk mengetahui peran pendidikan kewirausahaan dalam meningkatkan minat mahasiswa terhadap dunia wirausaha. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Adapun teknik penelitian menggunakan wawancara, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan Pendidikan Kewirausahaan di perguruan tinggi, dapat menjadi upaya alternatif untuk mengurangi pengangguran. Aktivitas-aktivitas pembelajaran kewirausahaan tersebut dapat mendorong mahasiswa untuk mandiri, mau bekerja keras, merasa bangga dan puas atas hasil jerih payahnya, dapat mengubah pola pikir, serta mempengaruhi perilaku mahasiswa untuk memiliki minat wirausaha. Aktivitasaktivitas tersebut memberikan perasaan senang mendapat manfaat, serta dapat berbuat sesuatu yang berarti bagi dirinya maupun orang lain dapat mendorong dan menumbuhkan minat wirausaha.
PERAN LEMBAGA PEMBIAYAAN SYARIAH DALAM MENINGKATKAN KEMANDIRIAN EKONOMI MASYARAKAT DESA Lailatul Vitriyah, Nurul; Ristiawati, Rika; Sari, Emilda; Sigit Adi Nugraha, Mohammad; Silviawati, Selly
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 12 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i12.3923

Abstract

Improving the economic independence of rural communities is one of the main goals of national economic development and requires the support of inclusive and just financial institutions. This study aims to analyze the role of Islamic financing institutions in enhancing the economic independence of village communities in District X through the provision of Sharia-compliant financing access and business assistance for micro-entrepreneurs. This research employs a qualitative approach with a case study method, using in-depth interviews, observations, and documentation involving micro-entrepreneurs, clients, and stakeholders of Islamic financing institutions. The findings indicate that Islamic financing institutions play a significant role in expanding access to capital, improving knowledge of Islamic financial management, and strengthening the capacity of micro-enterprises, as reflected in increased income and economic independence among most respondents. Nevertheless, limitations in financial literacy and understanding of Sharia principles are still found among rural communities, indicating the need for stronger educational programs and continuous mentoring. These results confirm that optimizing the role of Islamic financing institutions has great potential to support sustainable and equitable rural economic development.
THE INTERNATIONAL SMART WATER ACCOUNTING FOR SUSTAINABLE WATER SELF-SUFFICIENCY Sigit Adi Nugraha, Mohammad; Aditya Dwiwarman, Denny; Djuarni, Wenny; Mariyah Ulfah, Ira
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

Water scarcity and inefficient water governance remain critical challenges for agricultural communities worldwide. This study aims to develop and analyze an International Smart Water Accounting framework to support sustainable water self-sufficiency through academic collaboration and community empowerment. The approach integrates water accounting principles, digital monitoring systems, and participatory governance to improve transparency, accountability, and efficiency in water resource management. Using a qualitative-descriptive and case-based approach, this study highlights how smart water accounting can be implemented as a scalable and replicable model across different agricultural contexts. The findings indicate that international academic collaboration enhances knowledge transfer, strengthens local capacity, and supports sustainable water governance aligned with global sustainability agendas. This study contributes to the advancement of water accounting practices and provides practical implications for policymakers, higher education institutions, and community-based water management initiatives
THE BRIDGING DIGITAL ENTREPRENEURIAL CAPABILITY AND BUSINESS PERFORMANCE: THE MEDIATING ROLE OF DIGITAL ENTREPRENEURIAL PRODUCT DEVELOPMENT EVIDANCE FROM MSMES IN CIANJUR Mariyah Ulfah, Ira; Djuarni, Wenny; Aditya Dwiwarman, Denny; Sigit Adi Nugraha, Mohammad
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

Purpose This study aims to analyze the impact of digital entrepreneurial capability on MSME business performance, with digital entrepreneurial product development as a mediating variable. Methodology: A quantitative approach was employed using a sample of 200 MSMEs in Cianjur, Indonesia, selected via purposive sampling criteria. Data were analyzed using structural equation modeling (SEM) via AMOS 22. The measurement model evaluation confirmed high reliability and validity, with Composite Reliability (CR) values ranging from 0.88 to 0.91 and Average Variance Extracted (AVE) between 0.59 and 0.62. Findings: The structural model results show that digital entrepreneurial capability significantly influences digital product development (β=0.63, CR=6.82, p<0.001). Digital product development also has a positive effect on business performance (β=0.47, CR=5.14, p<0.001). Furthermore, digital entrepreneurial capability maintains a direct significant effect on performance (β=0.29, CR=3.26, p=0.001, β=0.29, CR=3.26, p=0.001). Crucially, mediation analysis via bootstrapping confirms that digital product development serves as a significant partial mediator (indirect effect=0.30, p<0). Implication: These findings underscore that for MSMEs, possessing digital skills is insufficient without the ability to transform them into tangible digital products like catalogs and AI-assisted content. This study provides a strategic framework for community service programs to prioritize applied digital product output to ensure MSME sustainability.
THE BUILDING AN ADAPTIVE CAPABILITY MODEL OF HUMAN RESOURCES IN THE DIGITAL TRANSFORMATION OF THE FOOD SUPPLY CHAIN: A PHENOMENOLOGICAL STUDY ON THE PARTNER ECOSYSTEM OF THE NATIONAL NUTRITION AGENCY Aditya Dwiwarman, Denny; Mariah Ulfah, Ira; Sigit Adi Nugraha, Mohammad; Djuarni, Wenny
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This research aims to develop the Generative Adaptive Micro-Foundations Model (GAMF) to explain the generative mechanism for the formation of human resource (HR) adaptive capabilities in the digital transformation of the food supply chain in the ecosystem of the National Nutrition Agency (BGN) Partners. The background of the research was driven by the mass poisoning incident of the Free Nutritious Meal Program in Cianjur Regency in 2025, which revealed the weak competence of human resources, the fragility of the cold chain system, and the reliance on manual monitoring. Previous studies tend to emphasize technological and organizational aspects at the macro level, while the HR adaptation process at the micro level is still a black box. This study uses a qualitative approach of Interpretative Phenomenological Analysis (IPA) by involving 15–20 key actors through in-depth interviews, participatory observation, and document analysis. The results of the analysis identified four main generative mechanisms, namely collective trauma sensemaking, cross-border communities of practice, iterative experimentation cycles, and reflective digital identity construction. These four mechanisms form the adaptive capabilities of HR that enable organizations to navigate the paradox between operational efficiency and food safety. Theoretically, this study advances the study of microfoundations of dynamic capabilities. Practically, the research findings provide the basis for the development of HR policies, adaptive KPI systems, and trauma-based training in the context of food digital transformation.
THE ADOPTION OF SAK EMKM IN THE PREPARATION OF FINANCIAL STATEMENTS OF MSMES: EVIDENCE FROM THE KIOS TAPE 13 COMMUNITY, INDONESIA Djuarni, Wenny; Aditya Dwiwarman, Denny; Mariah Ulfah, Ira; Sigit Adi Nugraha, Mohammad
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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This study aims to examine the adoption of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the preparation of financial statements among MSMEs in the Kios Tape 13 community. MSMEs play a crucial role in Indonesia’s economy; however, many still face challenges in producing standardized and reliable financial reports. This research employs a qualitative descriptive approach using a case study method. Data were collected through interviews, direct observation, and documentation of financial records from selected MSME actors within the community. The findings reveal that the majority of MSMEs have not fully implemented SAK EMKM in their financial reporting practices. The main challenges identified include limited accounting knowledge, lack of awareness of accounting standards, absence of systematic bookkeeping practices, and constraints in human resources. Financial records are generally limited to simple cash inflow and outflow notes without proper classification of assets, liabilities, and equity. Nevertheless, MSME actors demonstrate a positive perception toward the potential benefits of SAK EMKM, particularly in improving financial transparency, supporting business decision-making, and facilitating access to external financing. This study proposes several strategic efforts to enhance SAK EMKM adoption, including targeted accounting training, simplified accounting guidelines, continuous mentoring, and collaboration with academic institutions and local stakeholders. The results are expected to contribute to the development of practical strategies for improving the quality of MSMEs’ financial reporting and to enrich the empirical literature on accounting standard adoption in developing economies.
Co-Authors Aditya Dwiwarman, Denny Aji Nuryakin, Rahmat Apriani, Triana Djuarni, Wenny Mariah Ulfah, Ira Mariyah Ulfah, Ira Nunung Kurniasih, Nunung Nurul Lailatul Vitriyah Ristiawati, Rika Sari, Emilda Silviawati, Selly Suhada, Wiwin