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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Aplikasi Akuntansi Journal of Business and Information System
Handono, Wiyasto Dwi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE ENTREPRENEURSHIP ABILITY AS THE KEY TO FINANCIAL MANAGEMENT Widodo, Sri; Khairunnisa, Kafita Lathifatul; Handono, Wiyasto Dwi; Purnama, Hari
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.600

Abstract

Penelitian ini menginvestigasi kemampuan kewirausahaan yang terdiri dari pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan terhadap perilaku manajemen keuangan di UMKM Sentra Kerajinan Gerabah Kasongan, Bantul, dengan menggunakan teori perilaku terencana sebagai kerangka teoritis. Survei dilakukan terhadap 100 pengrajin gerabah secara acak untuk mengumpulkan data. Analisis regresi linier berganda digunakan untuk menguji hubungan antara variabel-variabel pengetahuan keuangan, sikap keuangan, kepribadian keuangan, dan perilaku manajemen keuangan. Hasil menunjukkan bahwa pengetahuan keuangan, sikap keuangan, dan kepribadian keuangan berkontribusi signifikan terhadap perilaku manajemen keuangan pengrajin gerabah. Pengrajin gerabah dengan pengetahuan keuangan yang lebih baik, sikap keuangan yang positif, dan kepribadian keuangan yang proaktif cenderung memiliki praktik manajemen keuangan yang lebih baik. Temuan ini menggarisbawahi pentingnya aspek-aspek psikologis dan pengetahuan dalam membentuk perilaku keuangan, terutama dalam konteks industri mikro seperti kerajinan gerabah. Implikasi praktisnya mencakup perlunya pendekatan pendidikan keuangan yang lebih holistik yang tidak hanya fokus pada peningkatan pengetahuan tetapi juga memperhatikan pengembangan sikap dan kepribadian keuangan yang sehat. Penelitian ini memberikan landasan yang kuat bagi pengembangan strategi pendidikan dan intervensi yang bertujuan untuk meningkatkan manajemen keuangan dan kesejahteraan keuangan di kalangan pengrajin gerabah dan sektor mikro lainnya.
Peran Kompetensi Sumber Daya Manusia untuk Mendorong Inovasi Produk dan Kinerja UMKM Widodo, Sri; Puspitasari, Anggraini Dwi; Handono, Wiyasto Dwi
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 02 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i02.1754

Abstract

Micro, Small, and Medium Enterprises (MSME) are the backbone of economic development for every economy. They contribute to local economic development through household wealth creation, job creation, and poverty reduction. MSME in Indonesia are an important sector for the country's economy but often face unique challenges. Focusing on this specific context, this research provides insights tailored to the business environment in Indonesia. The aim of this research is to present a comprehensive analysis of MSME strategies in Indonesia, focusing on human resource competencies, product innovation, and MSME performance. The research sample was selected using purposive sampling techniques, resulting in 83 respondents. The data were analyzed using multiple linear regression analysis. The findings of this research prove that human resource competencies and product innovation can enhance MSME performance. These findings underline the importance of strategic decision-making in shaping MSME performance outcomes in Indonesia. Alignment between strategy and innovation plays a role in improving MSME performance. Strategies focusing on human resource competencies, product uniqueness, and quality require innovation to add value to products and customers. The novelty of this research considers the resource-based theory approach in the relationship between human resource competencies, product innovation, and MSME performance.
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
Co-Authors Dian Indri Purnamasari Hari Purnama, Hari Khairunnisa, Kafita Lathifatul Kusharyanti Kusharyanti Puspitasari, Anggraini Dwi Sri Widodo Sri Widodo