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All Journal Journal of Accounting and Investment Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA Jurnal Abdi Insani ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Financial, Business and Economics JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary Journal of Creative Power and Ambition (JCPA)
Anik Puji Handayani
Universitas Nahdlatul Ulama Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN KULONPROGO nurna pratiwi; Anik Puji Handayani
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.11354

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Undang-Undang Desa memutuskan desa sebagai ujung tombak pembangunan serta peningkatan kesejahteraan masyarakat. Desa diberikan kewenangan dan sumber dana yang memadai untuk mengelola potensi yang dimiliki dalam meningkatkan ekonomi dan kesejahteraan masyakat. Dalam mengelola dana yang besar di tingkat desa, pengelolaan dituntut untuk menjaga akuntabilitasnya.             Penelitian ini menggunakan metode survey dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah pengelola dana desa di Kabupaten Kulonprogo yang terdiri dari Kepala desa, Sekretaris desa, dan Bendahara.Total sampel dalam penelitian ini adalah seratus delapan aparat pengelola dana desa yang diambil dari 36 Desa di Kabupaten Kulon Progo. Teknik pengambilan sampel menggunakan simple random sampling. Teknik analisis data menggunakan uji validitas dan reliabilitas, selanjutnya uji hipotesis yaitu uji regresi berganda dengan bantuan software SPSS Statistic Version 21. Hasil penelitian ini menunjukkan bahwa kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Factors Influence Entrepreneur’s Disability Independence in Bantul District Anik Puji Handayani
Global Review of Islamic Economics and Business Vol 9, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2021.092-07

Abstract

Micro small and medium enterprises (MSME) play an important role in Indonesia’s economic growth. Indonesia need to improve awareness and readiness as well as taking more optimal advantages for MSMEs by improving their competitiveness. One of the MSME’s entrepreneurs in Indonesia consist of psychical disabilities entrepreneurs. This research analyzes the factors that influence the independence of MSMEs disability in Bantul District. These factors consist of entrepreneur characteristics, business capital, and business revenue. The analytical method used is partial least square (PLS). The result shows the characteristic of disability entrepreneurs that do not affect the independence of MSME’s disabilities. Meanwhile, business capital significantly affect the independence of MSME’s disability. This research also found that business revenue significantly affects the independence of MSME’s disability.
Evaluation of Village Fund Allocation on Indonesia Anik Puji Handayani; Rudy Badrudin
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.43 KB) | DOI: 10.18196/jai.2003129

Abstract

This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.
PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA OLEH APARAT DESA DI KABUPATEN KULONPROGO nurna pratiwi; Anik Puji Handayani
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13580

Abstract

Villages are given sources of funds and authority to manage the potential of the village government in order to improve the economy and welfare of the village community. Each village receives a very large village fund budget, therefore good village financial management is needed to minimize fraud. So that the purpose of this research is to determine the influence of competence, morality, suitability of compensation and the village financial system on the prevention of fraud in village fund management in Kulonprogo Regency. This research uses a survey method with a quantitative approach. The data source used is primary data. The sampling technique uses purposive sampling. Data analysis techniques use multiple regression analysis with the help of SPSS software version 21. The results of this study are competence, morality, suitability of compensation and the village financial system have a significant positive effect on the prevention of fraud in village fund management.
Analysis of the Accounting Information System for Umrah and Hajj Ticket Sales at PT. Tawwaabiin Umroh Haji Plus Sedayulawas: ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET UMROH DAN HAJI DI PT. TAWWAABIIN UMROH HAJI PLUS SEDAYULAWAS Adji Roy Widiyantoro; Anik Puji Handayani
Journal Financial, Business and Economics Vol. 3 No. 1 (2025): Journal Financial, Business and Economics
Publisher : Journal Financial, Business and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tawwaabiin Umroh and Hajj Plus is a company engaged in organizing Umrah and Hajj pilgrimage tours. The implementation of a Sales Accounting Information System (SIA Penjualan) in Umrah and Hajj pilgrimage service companies plays a significant and crucial role in supporting the smooth operation of the company, as well as promoting accountable and effective financial management. This research aims to analyze the implementation of the Umrah and Hajj ticket sales accounting information system and provide solutions for findings related to this Sales Accounting Information System. The method used is descriptive qualitative, drawing on data from interviews, observations, and documentation, or triangulation. This study indicates that the analysis of the Umrah and Hajj ticket sales Accounting Information System at PT. Tawwaabiin is adequate, but some improvements are needed, such as the absence of segregation of related functions within the Umrah and Hajj ticket sales accounting information system, or the lack of a clear separation of organizational structure in conducting company activities.
Literasi Bisnis, Stabilitas Operasional, dan Pemanfaatan Digital Bisnis sebagai Prediktor Efisiensi Ekonomi Komunitas Lokal Melvin Rahma Sayuga Subroto; Andreas Mahendro Kuncoro; Gigih Aulia Hilmiawan; Anik Puji Handayani
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2584

Abstract

This study aims to analyze the influence of business literacy, operational stability, and digital utilization on the economic efficiency of local communities. The study fills a research gap by simultaneously examining these three predictors within the context of local MSMEs in the Special Region of Yogyakarta (DIY), an area that has received limited attention in prior literature. This research also contributes methodologically through the application of Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze the relationships between variables. Data were collected through a survey of 125 business actors in local communities. The results show that business literacy significantly influences digital utilization (t = 2.539) and operational stability (t = 2.261). Furthermore, digital utilization (t = 6.391) and operational stability (t = 5.094) significantly affect the economic efficiency of local communities. These findings highlight the importance of enhancing business literacy and adopting digital technologies to improve grassroots economic efficiency. In addition to theoretically confirming previous findings, this study also provides new insights into the interrelation of key supporting factors of economic efficiency. The research enriches the literature on community-based MSME development and serves as a reference for more targeted and context-specific small business empowerment policies. The study is limited in geographical scope and sample size, offering opportunities for broader future research.
MENINGKATKAN KEMANDIRIAN EKONOMI PESANTREN DAN LINGKUNGAN YANG BERKELANJUTAN DENGAN EKONOMI SIRKULAR MELALUI OPTIMALISASI PENGELOLAAN SAMPAH DENGAN TEKNOLOGI PENCACAHAN SAMPAH Gigih Hilmiawan; Melvin Rahma Sayuga Subroto; Zulkhairi; Anik Puji Handayani; Lintang Hayu Ainunnisa; Saiful Nur Hidayat; Firda Elfira Sari
Jurnal Abdi Insani Vol 13 No 2 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i2.3594

Abstract

Permasalahan sampah masih menjadi tantangan besar di Indonesia, termasuk di pesantren yang memiliki aktivitas padat. Kegiatan pengabdian ini bertujuan meningkatkan kemandirian ekonomi pesantren dan mewujudkan lingkungan berkelanjutan melalui penerapan ekonomi sirkular berbasis teknologi pencacahan sampah sebagai upaya pengelolaan yang efektif dan bermanfaat jangka panjang. Kegiatan ini dilaksanakan di Pondok Pesantren Assalafiyah Mlangi, Kabupaten Sleman, Daerah Istimewa Yogyakarta, dengan melibatkan santri dan pengurus pesantren. Metode pelaksanaan meliputi survei lapangan, penyusunan materi sosialisasi, edukasi konsep ekonomi sirkular, pengenalan dan penggunaan mesin pencacah sampah, serta implementasi pemilahan dan pengolahan sampah organik, anorganik, dan residu. Hasil kegiatan menunjukkan bahwa penggunaan teknologi pencacahan sampah mampu mengurangi volume sampah, mempercepat proses pengolahan, dan menghasilkan produk yang bernilai ekonomi seperti kompos dan bahan daur ulang plastik. Selain itu, kegiatan ini meningkatkan kesadaran dan partisipasi santri dalam menjaga kebersihan serta mendukung terciptanya budaya pengelolaan sampah berkelanjutan. Dengan demikian, penerapan teknologi pencacahan sampah dinilai efektif dalam mendukung ekonomi sirkular, kebersihan lingkungan, dan kemandirian ekonomi pesantren.
Inclusive Strategy Model for Strengthening Entrepreneurship among Muslims with Disabilities: A Penta-Helix and Co-Creation Approach Anik Puji Handayani; Budi Sutiono Pratama Nugraha; Hisham Al Ghunaimi; Gigih Aulia Hilmiawan; Melvin Rahma Sayuga Subroto
Global Review of Islamic Economics and Business Vol. 14 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2026.141-01

Abstract

Muslims with disabilities face multidimensional barriers that limit their participation in formal employment, making entrepreneurship a strategic avenue for economic independence and social inclusion. This study develops a conceptual model of resilience for Muslim entrepreneurs with disabilities by integrating internal and external support factors through a Penta-Helix and co-creation perspective. Employing a qualitative approach that combines an extensive literature review with semi-structured interviews involving practitioners, policymakers, academics, and disability-focused NGOs, the study identifies key factors shaping entrepreneurial resilience. The findings reveal that resilience is not an innate trait but an emergent capability cultivated through the interaction of internal psychological strengths such as self-efficacy, persistence, opportunity recognition, innovativeness, and risk-taking and structured external support systems. Islamic values further reinforce emotional stability, moral discipline, and purpose-driven motivation. Despite these strengths, structural challenges persist, including limited market access, inadequate financial literacy, insufficient mentoring, and enduring social stigma. To address these barriers, the proposed model presents inclusive ecosystem solutions, including Sharia-compliant financing, integrated incubators, collaborative co-working hubs, mentoring platforms, and advocacy programs involving government, industry, academia, communities, and the media. This model contributes to the literature on disability entrepreneurship by offering a holistic, value-integrated, and ecosystem-oriented framework.
Pengelolaan Anggaran dan Prioritas Pengeluaran terhadap Ketahanan Finansial Keluarga melalui Perilaku Konsumtif pada Generasi Sandwich Anik Puji Handayani; Melvin Rahma Sayoga Subroto; Galuh Ratna Mutia
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.660

Abstract

Generasi sandwich menanggung beban finansial ganda untuk membiayai anak dan mendukung orang tua lanjut usia. Kondisi ini krusial di Daerah Istimewa Yogyakarta, wilayah dengan persentase lansia tertinggi (17,83%) dan rasio ketimpangan pengeluaran yang tergolong tiga tertinggi secara nasional. Menggunakan Partial Least Squares Structural Equation Modeling dengan bootstrapping 5.000 subsampel terhadap 130 responden di Kota Yogyakarta, penelitian ini menguji pengaruh pengelolaan anggaran dan prioritas pengeluaran terhadap ketahanan finansial keluarga, baik secara langsung maupun melalui perilaku konsumtif. Hasil menunjukkan pengelolaan anggaran berpengaruh positif dan signifikan terhadap prioritas pengeluaran dan ketahanan finansial keluarga, sedangkan prioritas pengeluaran berpengaruh positif dan signifikan terhadap ketahanan finansial keluarga. Prioritas pengeluaran terbukti memediasi sebagian hubungan antara pengelolaan anggaran dan ketahanan finansial keluarga dengan kontribusi 31,8 persen. Sebaliknya, perilaku konsumtif tidak memberikan pengaruh signifikan ataupun peran mediasi dalam model. Secara keseluruhan, model ini mampu menjelaskan 51,2 persen varians ketahanan finansial keluarga. Temuan tersebut mengindikasikan bahwa intervensi keuangan keluarga generasi sandwich sebaiknya difokuskan pada penguatan keterampilan penetapan prioritas alokasi sumber daya, bukan sekadar menekan perilaku konsumtif.
Pengaruh Sustainability Reporting dan Green Innovation Terhadap Kinerja Keuangan Melalui Reputasi Perusahaan Fadillah Khoerotul Janah; Fahmaninda Listiyani; Anik Puji Handayani
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7091

Abstract

This study aims to examine the effect of sustainability reporting and green innovation on financial performance through corporate reputation in non-financial companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The study employed a quantitative approach with secondary data obtained from annual reports. The sample consisted of 16 companies selected using a purposive sampling technique. The analysis was conducted using multiple linear regression with a pooled data approach to combine the company and time dimensions to increase the number of observations and more efficiently estimate the relationships between variables. Mediation testing used stepwise regression (hierarchical regression) to trigger the role of corporate reputation as an intervening variable. The results showed that sustainability reporting had a significant effect on corporate reputation, while green innovation had no significant effect. Corporate reputation also had no significant effect on financial performance and therefore did not mediate the relationship between sustainability reporting, green innovation, and financial performance. These findings indicate that the economic benefits of intentional practices have not been realized in the short term. Theoretically, this study enriches the literature on the limitations of performance as a mediating mechanism, while practically, companies need to improve the quality of implementation and communication practices to strengthen stakeholder trust and support long-term value creation.
Co-Authors Adji Roy Widiyantoro Budi Sutiono Pratama Nugraha Fadillah Khoerotul Janah Fahmaninda Listiyani Fatkhan Nurkhamid Firda Elfira Sari Galuh Ratna Mutia Gigih Aulia Hilmiawan Gigih Hilmiawan Gigih Hilmiawan Hisham Al Ghunaimi Idzhar Hanan Nurrohim Irhas Badruzaman Lintang Hayu Ainunnisa Melvin Rahma Sayoga Subroto Melvin Rahma Sayuga Subroto Pratiwi, Nurna Rudy Badrudin Saiful Nur Hidayat Zulfatun Ruscitasari Zulkhairi