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All Journal Jurnal Ekonomi dan Manajemen Indonesia JEKAMI: Journal of Accounting Journal of Golden Generation Abdimas MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Wahyuni
Muhammadiyah University of Makassar
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Implementation of Social and Environmental Accounting as Corporate Social Responsibility in Indonesia Wahyuni; Amira Fauziah; Rusmiati; Dwi Nur Isra; Safaruddin
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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Abstract

  This research explores the implementation of social and environmental accounting as a form of corporate social responsibility in Indonesia. Companies today are not only required to present financial reports, but also have to consider the social and environmental impacts of their operations. This research uses a literature study approach to collect data from various sources relevant to the topic of corporate social responsibility (CSR) and social accounting. The research results show that social and environmental accounting plays a crucial role in reporting corporate accountability to society and the environment. Through social accounting, companies can demonstrate their commitment to social responsibility, report social impacts, and meet stakeholder expectations. The application of social and environmental accounting also helps companies manage environmental and social risks, as well as increasing transparency and reputation. This research suggests that companies need to integrate social accounting in their reports to ensure transparent and accountable reporting. This is important to build public trust and fulfill legal obligations in accordance with applicable regulations. By adopting this approach, companies can not only increase their social responsibility but also support long-term environmental and social sustainability.
Ethics and Sustainability: A synergistic apporoach to corporate responsibility Nurun Nidha Al Akhras N; Almadina; Ayu Andini; Dini Andriani; Wahyuni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This paper explores the interconnected relationship between ethics and sustainability within the framework of corporate responsibility (CR). By integrating ethical principles and sustainability goals, corporations can achieve a synergistic effect that enhances both business performance and societal welfare. The study delves into the theoretical foundations of ethical behavior and sustainable practices, highlighting the role of stakeholder theory and the triple bottom line approach. It examines how ethical decision-making influences sustainable business strategies and vice versa. Through case studies of leading companies such as Unilever, Patagonia, and Interface, the paper illustrates practical applications and benefits of this integrated approach. The findings indicate that businesses committed to ethical practices and sustainability not only meet regulatory and societal expectations but also gain competitive advantages, foster innovation, and ensure long-term profitability. The paper concludes by discussing the challenges in implementing these practices and providing recommendations for future research and corporate policy development to enhance the effectiveness of ethics and sustainability in corporate responsibility
Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud Nurul Qalbi Insaniah; Nurmi; Wahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i3.1592

Abstract

Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
CREATIVE ACCOUNTING PRACTICES FROM THE PERSPECTIVE OF ACCOUNTING EDUCATORS WITH PRACTICAL EXPERIENCE Siti Aisyah; Muh Nasrun; Wahyuni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/6sg19w20

Abstract

This study examines the empirical influence of emotional intelligence, work motivation, rewards, and punishments on creative accounting practices. Utilizing an explanatory design, primary data was gathered from 30 accounting academic-practitioners via purposive sampling and analyzed using Multiple Linear Regression via SPSS. Results demonstrate that partially, emotional intelligence, work motivation, and rewards significantly influence creative accounting choices. Guided by the Theory of Planned Behavior, target-oriented motivation and incentives construct po sitive attitudes to exploit accounting flexibility, while emotional intelligence serves as an internal regulatory filter. Crucially, punishment yields a counterintuitive significant positive influence on creative accounting. Evaluated through Cognitive Dissonance Theory, rigid sanctions under demanding expectations generate severe professional duress; consequently, individuals experience intense psychological conflict and tactically utilize regulatory loopholes as a rationalized defensive mechanism to avoid career risks. Simultaneously, all variables exert a significant combined effect. Management must restructure controls away from fear-inducing climates toward supportive professional ecosystems.
THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS EXPERIENCE, EDUCATION LEVEL, AND BUSINESS SCALE ON THE USE OF ACCOUNTING INFORMATION SYSTEMS BY MSMES Wahyuni; Mukminati Ridwan; Nasrullah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/54zmsa37

Abstract

This study analyzes the influence of accounting knowledge, business experience, educational level, and business scale on the use of Accounting Information Systems (AIS) in MSMEs in Gowa Regency. Using quantitative methods with multiple linear regression analysis, the results show that, both partially and simultaneously, these four variables have a positive and significant effect on AIS use. These findings confirm that increasing human resource capacity and business operational scale are key drivers in accelerating the adoption of financial technology. Synergy between individual competencies and systematic business needs is needed to realize more transparent and accountable financial management.
PENGEMBANGAN STRATEGI PROMOSI DAN BRANDING BAGI UMKM FOTOCOPY DAN PRINT BERBASIS KEBUTUHAN KONSUMEN Wahyuni; A. Nur Fitrianti; Abyan Fauzi; Ismi Salamatus Salbiyah; Viara Lestari
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.382

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk mengembangkan strategi promosi dan branding berbasis kebutuhan konsumen pada UMKM Biru Print yang bergerak di bidang jasa fotokopi dan percetakan digital di Kota Makassar. Latar belakang kegiatan ini didasarkan pada masih terbatasnya penerapan strategi promosi dan branding yang terstruktur pada UMKM, sehingga potensi usaha belum dimanfaatkan secara optimal. Metode pelaksanaan menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara mendalam, dan pendampingan langsung kepada pemilik usaha. Tahapan kegiatan meliputi persiapan dan observasi, pengumpulan data dan analisis, serta penyusunan rekomendasi dan pelaporan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pemilik usaha terhadap pentingnya promosi dan branding yang berorientasi pada kebutuhan konsumen. Selain itu, pemilik usaha mulai menyadari peran identitas usaha dan strategi komunikasi pemasaran dalam meningkatkan daya saing dan keberlanjutan usaha. Kegiatan PKM ini diharapkan dapat menjadi model pendampingan bagi UMKM sektor jasa dalam mengembangkan strategi promosi dan branding secara lebih profesional dan berkelanjutan.
REFORMULASI SISTEM PENCATATAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BUKET SEBAGAI UPAYA PENINGKATAN AKUNTANBILITAS USAHA KREATIF Wahyuni; Khadijah Darwin; Alifia Ramadhani; Khairunnisa; Muh. Revan Ashari; Sandra
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.384

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) buket masih menghadapi berbagai kendala dalam penerapan sistem pencatatan dan penyusunan laporan keuangan yang tertib dan akuntabel, terutama akibat keterbatasan pemahaman akuntansi serta pencatatan transaksi yang belum terstruktur. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mereformulasi sistem pencatatan keuangan serta meningkatkan kemampuan pelaku UMKM buket dalam menyusun laporan keuangan sederhana sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui wawancara, observasi, dan pendampingan langsung dalam pencatatan transaksi serta penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku usaha terhadap pencatatan keuangan yang sistematis serta tersusunnya laporan laba rugi dan laporan posisi keuangan sederhana. Pendampingan ini diharapkan dapat meningkatkan akuntabilitas usaha serta mendukung keberlanjutan pengelolaan keuangan UMKM buket sebagai bagian dari usaha kreatif.
Pendampingan Usaha Cafe Titik Temu dalam Penyusunan Laporan Keuangan dan Pengelolaan Transaksi Usaha Wahyuni; Nurhidayah; Ainun Arizah; Waode Lailah Jalil; Suci Rahmadani; Dwi Azzahra Syarif; Lifiah
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.385

Abstract

UMKM Café Titik Temu Kabupaten Gowa mengalami kendala dalam pencatatan dan penyusunan laporan keuangan akibat sistem yang masih tradisional dan belum terpisah antara keuangan usaha dan pribadi. Kegiatan ini bertujuan memberikan pendampingan penyusunan laporan keuangan melalui proses audit sederhana guna meningkatkan kualitas pengelolaan keuangan usaha. Metode yang digunakan meliputi wawancara dan observasi awal, identifikasi dan klarifikasi transaksi, pengelompokan akun, pencatatan dalam jurnal dan buku besar, serta penyusunan laporan keuangan sederhana yang mengacu pada SAK EMKM. Hasil kegiatan menunjukkan bahwa UMKM Café Titik Temu mampu menyusun laporan laba rugi, laporan perubahan modal, dan laporan posisi keuangan secara lebih sistematis serta memahami kondisi keuangan usaha dengan lebih baik. Pendampingan ini meningkatkan ketertiban pencatatan, pengendalian biaya, dan mendukung pengambilan keputusan manajerial serta keberlanjutan usaha.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM MAHKOTA LAUNDRY MENGHADAPI PENINGKATAN PERMINTAAN DI MUSIM HUJAN Wahyuni; Ismail Badollahi; Nuraini; Hariani Adam; Pertiwi Putri; Fitri Damayani
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.386

Abstract

Usaha mikro, kecil, dan menengah (UMKM) sering menghadapi kendala dalam pencatatan dan pelaporan keuangan yang terstruktur. Mahkota Laundry merupakan UMKM jasa laundry yang mengalami peningkatan permintaan pada musim hujan, namun belum menerapkan laporan keuangan sesuai standar. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara, pendampingan pencatatan transaksi, serta penyusunan laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman pemilik usaha terhadap pencatatan keuangan, tersusunnya laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Pendampingan ini membantu meningkatkan pengelolaan keuangan dan kesiapan usaha dalam menghadapi lonjakan permintaan di musim hujan.
Pengaruh Implementasi Akuntansi Kinerja Keuangan Terhadap Usaha Titip Gadai Shafana Phone Pallangga Wahyuni; Nurul Fuada; Khesya Shalsabila; Fadil; Firsya Nur; Hesti Marwah
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.387

Abstract

Usaha mikro, kecil, dan menengah (UMKM) berperan penting dalam perekonomian Indonesia, namun banyak yang belum menerapkan pengelolaan keuangan secara sistematis. Usaha titip gadai Shafana Phone Pallangga masih menghadapi kendala dalam pencatatan dan pelaporan keuangan sehingga menyulitkan pemantauan kinerja usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan pengelola usaha dalam menerapkan akuntansi kinerja keuangan. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara, pendampingan, serta implementasi langsung pencatatan transaksi dan penyusunan laporan keuangan. Hasil kegiatan menunjukkan peningkatan keteraturan pencatatan transaksi, pemahaman pengelompokan akun, serta tersusunnya laporan keuangan sederhana berupa laporan laba rugi dan laporan posisi keuangan. Implementasi akuntansi kinerja keuangan yang disesuaikan dengan karakteristik usaha titip gadai terbukti meningkatkan profesionalisme pengelolaan keuangan dan mendukung keberlanjutan usaha.
Co-Authors A. Nur Fitrianti Abyan Fauzi Ainun Arizah Alifia Ramadhani Almadina Amelia Rezky Septiani Amira Fauziah Ayu Andini Dini Andriani Dwi Azzahra Syarif Dwi Nur Isra Fadil Finastri Ramadhani Firsya Nur Fitri Damayani Hariani Adam Hesti Marwah Idil Rakhmat Susanto Ismail Badollahi Ismi Salamatus Salbiyah Khadijah Darwin Khairunnisa Khesya Shalsabila Lifiah Muh Alfai Muh Asri Syamjun Muh Nasrun Muh Ruslan Muh. Revan Ashari Mukminati Ridwan Nasrullah Nuraini Nurhidayah Nurmi Nurul Fuada Nurul Qalbi Insaniah Nurun Nidha Al Akhras N Pertiwi Putri Putri Permata Sari Rusmiati Safaruddin Sandra Shara Agatha Melani Siti Aisyah Suci Awaliyah Suci Rahmadani Suci Ramadhani Viara Lestari Waode Lailah Jalil