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All Journal Jurnal Reviu Akuntansi dan Keuangan JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Ilmiah Multidisiplin Indonesia Analisa: Jurnal Manajemen dan Akuntansi Journal of Creative Power and Ambition (JCPA) Hasina: Jurnal Akuntansi dan Bisnis Syariah Jurnal Akuntansi Bisnis dan Humaniora
Wiwik Mukholafatul Farida
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Physics Social Sciences Other

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MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI Farida, Wiwik Mukholafatul
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v7i2.19

Abstract

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology
MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI Wiwik Mukholafatul Farida
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.185 KB) | DOI: 10.22219/jrak.v7i2.19

Abstract

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology
Pelatihan Pemberdayaan Perempuan Mantan TKI Melalui Pelatihan Strategi dan Keuangan Bisnis Rifka Arinda Noviasari; Achmad Iqbal; Priangga Eko Saputra; Wiwik Mukholafatul Farida
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): Mei 2023
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyalitas.v6i1.1915

Abstract

Migrant workers, also known as Indonesian Migrant Workers (TKI), are one of the professions that many Indonesians choose. The reasons are varied, ranging from a lack of jobs in the country to economic reasons because the salaries of TKI are quite high. Problems arise when migrant workers have returned to their homeland and start managing businesses (MSMEs). Empowerment training for former TKI women through business strategy and finance training is urgently needed. So that the University of 17 August 1945 Banyuwangi collaborated with Migrant Care to conduct training. Through the FGD method, interactive lectures, and mentoring, the training conducted resulted in participants' understanding regarding business strategy (Cost Leadership, Differentiation, Focus) that will be applied in their business. In addition, participants also know basic accounting and how to calculate HPP and how to do a Break Even Point (BEP) analysis. Through mentoring, the participants have also been able to create financial position reports and profit/loss reports for their respective MSMEs.
Mapping Sustainable Development Goals (SDGs) Research Landscape in Indonesia: A Bibliometric Analysis Farida, Wiwik Mukholafatul; Iqbal, Achmad; Iswahyudi, M.
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69422

Abstract

Sustainable Development Goals (SDG's) is a global issue and has become the target of various country leaders, including Indonesia. Sustainable Development Goals has become a research topic that continues to increase since 2016 in Indonesia. As a developing country, Indonesia has complex challenges in achieving sustainable development. This study aims to see how research conducted by academics, researchers, and practitioners in Indonesia has contributed to the achievement of these sustainable development goals. Bibliometric analysis was used to achieve the research objectives through descriptive analysis and network analysis. Data analysis includes descriptive analysis and network analysis. The results showed that the trend of SDG's research in Indonesia continued to increase from 2016 to 2024. The results also show that some research themes related to SDG's in Indonesia need greater attention related to themes such as Jakarta, water management, water supply, biodiversity, deforestation, and livehood. This is because research related to SDGs in Indonesia is still centred on the realm of government.
Peningkatan Kapasitas Masyarakat melalui Pelatihan Literasi Keuangan Keluarga di Desa Pondoknongko Farida, Wiwik Mukholafatul; Iqbal, Achmad; Wulandari, Retno
Jurnal PKM: Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v8i1.26802

Abstract

Financial literacy is a crucial skill for individuals to effectively manage their financial resources and make sound financial decisions. However, the level of financial literacy in Indonesia remains low, which can negatively impact family financial well-being and overall economic stability. This community service activity aims to increase the capacity of the community, particularly housewives, in managing family finances through financial literacy training. The training was conducted online via the Google Meet platform on Wednesday, October 2, 2024, with 20 housewives from Pondoknongko Village, Kabat District, Banyuwangi Regency participating. The training methods included material presentation, discussion, and hands-on practice, covering topics such as financial health evaluation, household budgeting, saving, and avoiding excessive debt. Evaluation results showed that 90% of participants were satisfied with the delivered material and found the training beneficial for improving their financial literacy. The implications of this activity include improved family financial well-being, resilience in facing economic shocks, contribution to broader economic stability, and promotion of financial inclusion. Similar activities need to be continued and developed to provide a wider positive impact on society and the Indonesian economy.
NILAI BUDAYA LOKAL DALAM PRAKTIK AKUNTANSI MANAJEMEN (PAM) DI UMKM Fitriani, Dwi Rahma; Andari, Atik Tri; Farida, Wiwik Mukholafatul
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 01 (2025): Volume 14 Nomor 01 (April 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i01.7139

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran budaya lokal dalam Praktik Akuntansi Manajamen (PAM) di UMKM “Warung Bu Wati”. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa PAM telah diterapkan di UMKM “Warung Bu Wati”. UMKM dapat mengadopsi nilai budaya lokal yang menjadi pegangan usaha sebagai dasar penerapan PAM, salah satunya budaya gemi, nastiti dan ngati-ngati. Penelitian ini juga menunjukkan bahwa Praktik Penerapan Akuntansi Manajemen didorong oleh adanya nilai budaya lokal yang dipegang teguh dan pengalaman yang telah diperoleh dari tahun-tahun sebelumnya. Untuk penelitian selanjutnya, peneliti menyarankan menggunakan subjek penelitian usaha yang lebih besar agar hasilnya dapat memberi gambaran yang lebih luas.
Analisis Cost-Volume-Profit (Cvp) Sebagai Dasar Perencanaan Laba Pada Umkm Ratu Tlatah Agung Kediri Agista, Ziana; Farida, Wiwik Mukholafatul; Alawia, Mutia Tsalitsa
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i2.679

Abstract

Penelitian ini bertujuan untuk menganalisis Cost-Volume-Profit (CVP) sebagai dasar perencanaan laba pada UMKM Ratu Tlatah Agung Kediri. Pendekatan yang digunakan adalah penelitian kuantitatif terapan dengan teknik pengumpulan data berupa wawancara tidak terstruktur dan dokumentasi. Sumber data berasal dari informasi biaya, penjualan dan laba yang diharapkan dari dua produk yaitu Bagelen Pro Dan Bagelen Klasik pada tahun 2023 dan 2024. Hasil penelitian menunjukkan bahwa penjualan kedua produk mampu menutup seluruh biaya yang dikeluarkan. Perhitungan Break Even Point dinilai baik karena UMKM berhasil memperoleh laba. Perubahan bauran penjualan menyebabkan penurunan margin kontribusi per paket. Rasio Margin Of Safety mengalami penurunan meskipun masih berada dalam kategori aman. Degree Of Operating Leverage menunjukkan adanya perbedaan tingkat risiko antara kedua produk namun tetap dalam batas yang wajar. Target laba pada tahun 2023 dan 2024 berhasil dicapai meskipun terdapat penurunan laba pada produk Bagelen Klasik. UMKM Ratu Tlatah Agung Kediri disarankan untuk lebih mengoptimalkan strategi penjualan dan efisiensi biaya produksi khususnya pada produk Bagelen Klasik.
Penyusunan Laporan Keuangan Masjid Agung Kota Kediri Berdasarkan ISAK 35 Nadya Putri Agustina; Dion Yanuarmawan; Wiwik Mukholafatul Farida
Jurnal Akuntansi dan Bisnis Syariah Vol 2 No 2 (2025): Edisi 3
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v2i2.2052

Abstract

Laporan keuangan yang kurang komprehensif dan tidak sesuai standar dapat menghambat kemampuan pihak manajemen untuk mengambil keputusan strategis. Hal tersebut menyebabkan laporan keuangan menjadi tidak tepat guna dan tidak bisa digunakan sebagai bahan acuan untuk memajukan keberlanjutan dan efisiensi operasional sebuah lembaga. Berdasarkan observasi yang dilakukan, penyusunan laporan keuangan Masjid Agung Kota Kediri masih bersifat sederhana dan belum memenuhi standar yang diatur dalam Interpretasi Standar Akuntansi Keuangan 35 (ISAK 35). Hal ini mengindikasikan adanya kebutuhan untuk meningkatkan kompleksitas dan kecanggihan laporan keuangan agar lebih sesuai dengan standar yang berlaku. Penelitian ini bertujuan untuk menganalisis, menyimpulkan, dan memberikan solusi pada Masjid Agung Kota Kediri. Jenis penelitian yang digunakan adalah kuantitatif dengan tujuan terapan. Data yang digunakan adalah data sekunder dan didukung oleh data primer. Hasil dari penelitian ini adalah berupa penyusunan laporan keuangan Masjid Agung Kota Kediri sesuai dengan standar akuntansi keuangan organisasi nirlaba, yaitu ISAK 35. Dengan demikian, diharapkan bahwa hasil dari penelitian ini dapat membantu pengelola Masjid Agung Kota Kediri dalam melakukan proses penyusunan laporan keuangan berdasarkan ISAK 35, sehingga laporan keuangan Masjid Agung Kota Kediri menjadi lebih informatif.
Motivasi, Refleksi, dan Konteks: Memahami Kesadaran Kewirausahaan Gen Z di Perguruan Tinggi Achmad Iqbal; Wiwik Mukholafatul Farida; Mutia Tsalitsa Alawia
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7152

Abstract

Main Purpose - This study aims to explore how Generation Z students in Indonesia construct entrepreneurial awareness through lived experiences, motivations, and social contexts.Method - A qualitative research design with an interpretative phenomenological analysis (IPA) approach was employed. Data were collected through in-depth semi-structured interviews with three university students interested in entrepreneurship.Main Findings - The findings revealed three major themes: internal motivation, reflective experience, and contextual factors. Participants were intrinsically driven by autonomy, personal growth, and social values, while reflective experiences shaped their entrepreneurial self-awareness. Support from family, peers, and institutions acted as critical enablers in their entrepreneurial journey.Theory and Practical Implications - The study suggests that entrepreneurship education should incorporate reflective and experiential learning to align with Gen Z's identity and motivation. Institutions should also provide tailored support systems to nurture value-driven young entrepreneurs. Novelty - This study offers a multidimensional perspective on entrepreneurial awareness formation among Generation Z by integrating personal meaning-making and sociocultural influences.
Evaluating GRI Standards Implementation Quality and Greenwashing Practices in PT Pertamina (Persero) Wiwik Mukholafatul Farida; Achmad Iqbal; Dwi Rahma Fitriani
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.36616

Abstract

Purpose: This study aims to evaluate the application of the Global Reporting Initiative (GRI) standards in the sustainability report of PT Pertamina (Persero) for the 2021-2023 period and analyze the potential for greenwashing practices in the report. Methodology/approach: Utilizing the content analysis method, this study assessed the quality of the report based on GRI principles, both quantitatively and qualitatively. Findings: PT Pertamina (Persero) consistently enhances its sustainability report disclosure quality, with general disclosures reaching 100% over three years. Material topic disclosure is expected to increase from 70% (2021) to 94% (2023). The Greenwashing Index (GI) stabilized at 0.72, indicating low greenwashing levels. Results suggest a strong commitment to transparency and accountability, but ongoing evaluation of greenwashing practices is necessary. Practical implications: This study contributes significantly to understanding the effectiveness of GRI implementation in the Indonesian oil and gas sector and provides recommendations for other companies and regulators to enhance the quality of sustainability reports. Originality/value: This study analyzes the quality of sustainability reports both quantitatively and qualitatively. The researcher also added an analysis of greenwashing practices.
Co-Authors Achmad Iqbal Achmad Iqbal Agista, Ziana Ahmad Saifi Athoillah Atik Tri Andari, Atik Tri Diah Ayu Arif Viyanti Dion Yanuarmawan Dion Yanuarmawan Dwi Rahma Fitriani Dwi Rahma Fitriani Fitriani, Dwi Rahma Iqbal, Achmad Iswahyudi, M. Mutia Tsalitsa Alawia Nadya Putri Agustina Nova Sabrina Priangga Eko Saputra Ravita Yosi Agustin Reni Surmayanti Rifka Arinda Noviasari Shinta Laura Dewani Wulandari, Retno Yohan Bakhtiar