Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal Budimas : Jurnal Pengabdian Masyarakat AKSELERASI: Jurnal Ilmiah Nasional ProBisnis : Jurnal Manajemen Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Riset dan Pengabdian Interdisipliner
Yohanes Fabiyola Halan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Katolik Darma Cendika
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
MEMBACA ADOPSI STANDAR PELAPORAN KEUANGAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN FOUCAULT Febiyola Halan, Yohanes
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.435

Abstract

The adoption of financial reporting standards is approached in a different way in this research. The objective is to comprehend and clarify the adoption of financial reporting standards from the perspective of the power held by standard-setting bodies. The power they possess is connected to their knowledge. The researcher uses Foucault's power-knowledge relational perspective as the research method. The findings demonstrate a strong connection between power and knowledge when it comes to adopting financial reporting standards. Standard-setting bodies use their knowledge to exert power. Internalizing power in financial reporting standards leads to knowledge. Standard-setters have a non-oppressive and omnipresent power. This research is expected to provide a novel understanding of the adoption of financial reporting standards from the perspective of power-knowledge relations.
PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC Halan, Yohanes Fabiyola; Andrew, Richard; Mastan, Stanislaus Adnanto; Lusy, Lusy
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2025): BUDIMAS
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16426

Abstract

Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekarang
PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC Halan, Yohanes Fabiyola; Andrew, Richard; Mastan, Stanislaus Adnanto; Lusy, Lusy
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16426

Abstract

Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekarang
Pengaplikasian Sistem Informasi Aplikasi Pencatatan Informasi Akuntansi (SiAPik) Pada UMKM Mama Mili Surabaya Setyawati, Vincentia Devina; Tresyanto, Citra Anggraini; Halan, Yohanes Fabiyola
-
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i1.30184

Abstract

In the food and beverage sales sector, these challenges become increasingly complex due to the high dynamics of transactions, such as purchasing raw materials, recording daily income, and managing profits. Based on previous research, many food and beverage SME's still rely on manual record-keeping or do not record their transactions at all. The lack of understanding and skills in using modern financial recording systems is one of the main factors. In today's digital era, the use of information technology, such as simple and user-friendly financial recording applications, can be a solution. However, adopting such technology requires education and guidance for SME's practitioners to enable them to utilize it optimally. The method applied in this community service was implemented at one of the SME's in Surabaya, namely Mama Mili SME's, which sells food and beverages offline. Training on the application of the system was conducted through the SiAPik application. Mama Mili SME's greatly benefited from recording its sales transactions, with the simplest advantage being the calculation of profits from product sales.
RESEARCH TRENDS AND FUTURE DIRECTIONS ON SUSTAINABILITY REPORTING AND FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS Yohanes Fabiyola Halan; Ruth Trenyce Rade Tahulending
AKSELERASI: Jurnal Ilmiah Nasional Vol 8 No 3 (2026): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v8i3.1807

Abstract

The value of Sustainability Reporting is steadily becoming more significant for advancing corporate transparency, accountability, and the fostering of enduring worth, signifying the elevated demands for conformity with environmental, social, and governance (ESG) expectations. The depth of the investigative work done varies, yet the comprehension of how Sustainability Reporting influences Firm Value is still scattered and shows significant discrepancies among different industries, nations, and organizational frameworks. This academic inquiry aims to rigorously analyze the extant literature, evaluate the enduring relevance of Sustainability Reporting in influencing Firm Value, elucidate the fundamental strategic frameworks that facilitate this relationship, and scrutinize its theoretical and practical implications for forthcoming research activities. This investigation employs a Systematic Literature Review augmented by Bibliometric analysis in accordance with the PRISMA guidelines. A comprehensive examination was conducted utilizing VOSviewer on 103 academic articles indexed in Scopus, published by May 9, 2026, to discern trends in publication frequency, keyword associations, collaborative interactions, and thematic evolutions. The findings indicate that Sustainability Reporting constitutes a crucial and rapidly expanding domain of inquiry, propelled by the proliferation of ESG regulations, stakeholder demands, and the strategic role of non-financial disclosures in mitigating information asymmetry and enhancing market valuation. This examination serves a critical function within the academic landscape by integrating diverse perspectives, identifying emerging challenges, and proposing pathways for future research that are of significance to scholars, practitioners, and policymakers alike.
NASI AYAM BLUE OCEAN: MENCIPTAKAN RUANG PASAR BARU Yohanes Fabiyola Halan; Stanislaus Adnanto Mastan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19244

Abstract

Dokumen ini menganalisis transformasi strategis UMKM "Usaha Nasi Ayam" dari pendekatan Red Ocean ke Blue Ocean, bertujuan menciptakan ruang pasar baru dan meningkatkan daya saing. Fokus utama adalah inovasi produk berbasis kearifan lokal dan peran pendampingan akademis. Melalui program pendampingan lima tahapan, mulai dari identifikasi pasar hingga pemasaran digital, UMKM ini mengembangkan produk baru seperti Chicken Rice Bowl dan Potato Wrap yang memadukan cita rasa lokal dengan penyajian modern. Hasilnya menunjukkan inovasi nilai sebagai kunci keberhasilan, menggabungkan tradisi dan modernitas, serta meningkatkan efisiensi produksi dan kepuasan pelanggan. Adopsi teknologi digital dan co-creation dengan konsumen terbukti efektif memperluas jangkauan pasar dan membangun loyalitas merek. Pembentukan Prosedur Operasional Standar (SOP) juga memperkuat landasan manajerial. Kesimpulannya, penerapan Blue Ocean Strategy melalui pendampingan ini memberikan dampak signifikan, memungkinkan "Usaha Nasi Ayam" untuk berinovasi, beradaptasi, dan mencapai pertumbuhan berkelanjutan di pasar kuliner yang kompetitif. Kata Kunci: Strategi Blue Ocean, UMKM, Inovasi Produk Lokal
Sustainability Accounting: A Perspective of Symbolic Interactionism Yohanes Fabiyola Halan
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to analyze the understanding and interpretation of the concept of sustainability in accounting based on existing literature. Utilizing an interpretive qualitative approach, this research examines various scholarly articles and publications related to sustainability accounting to explore how the meaning of sustainability is shaped through social interactions among stakeholders. The analysis results indicate that sustainability accounting is not only related to measuring environmental and social performance but is also influenced by the social and cultural contexts that shape perceptions and practices of accounting. These findings underscore the importance of understanding sustainability accounting as a dynamic and contextual process, highlighting the need for a more holistic approach in comprehending sustainability indicators. Practically, this study highlights the importance of transparency, stakeholder engagement, and collaborative dialogue to build more effective social and environmental accountability. By understanding the social processes underlying the construction of sustainability meanings, organizations can strengthen the credibility of their sustainability reports, reduce the risks of information manipulation, and integrate sustainability values into their business strategies more meaningfully. This research contributes to the accounting literature by providing new insights into how symbolic interactionism theory can be applied in the analysis of sustainability accounting practices.
Co-Authors Lusy Lusy Lusy Lusy, Lusy Richard Andrew Ruth Trenyce Rade Tahulending Setyawati, Vincentia Devina Stanislaus Adnanto Mastan Tresyanto, Citra Anggraini