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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 Jurnal Proaksi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis Al Dzahab 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 LOYALITAS: Jurnal Pengabdian Kepada Masyarakat
Wiwik Mukholafatul Farida
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Physics Social Sciences Other

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Formulating Human Resource Management Strategies Using a Hybrid SOAR–AHP Approach in MSMEs Shinta Laura Dewani; Diah Ayu Arif Viyanti; Ravita Yosi Agustin; Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1509

Abstract

This study aims to formulate human resource management (HRM) strategies for a culinary MSME in Kediri using a hybrid SOAR–AHP approach. Rapid business growth is often not accompanied by optimal HR management, leading to issues in performance consistency and employee discipline. This research employs a mixed-method approach with an exploratory sequential design, utilizing interviews, observations, and quantitative analysis through the Analytical Hierarchy Process (AHP). The SOAR analysis reveals that key strengths lie in owner involvement and the existence of standard operating procedures (SOP), while the main challenges relate to consistency in implementation and employee discipline. The AHP results indicate that strengths and results are the highest priority criteria. The main strategies focus on strengthening SOP implementation, improving discipline through active owner supervision, and enhancing work productivity. This study demonstrates that the integration of SOAR–AHP provides more structured, measurable, and applicable HRM strategies to support MSME sustainability.
Gold as a Systemic Safe Haven Amid Global Economic Uncertainty in G20 Countries Ahmad Saifi Athoillah Athoillah; Dwi Rahma Fitriani; Mutia Tsalitsa Alawia; Dion Yanuarmawan; Yohan Bakhtiar; Wiwik Mukholafatul Farida
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 07 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), 2026
Publisher : Sean Institute

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

Abstract

The escalation of global economic uncertainty driven by financial crises, geopolitical tensions, and monetary policy tightening has reignited debates regarding the role of gold as a value-preserving asset within the global financial system. Although prior studies have extensively examined gold as a hedging instrument and safe haven asset, empirical evidence concerning its ability to function as a systemic safe haven particularly under conditions of extreme risk, crisis regime dynamics, and cross-market interconnectedness remains limited and inconclusive, especially within G20 countries characterized by high levels of financial integration. This study aims to investigate whether gold serves as a systemic safe haven during periods of global economic uncertainty by emphasizing the dimensions of tail risk, crisis regimes, and risk transmission across financial markets. The study employs monthly panel data from G20 countries over the period 2000–2024 obtained from open-access databases, including global gold prices, the Global Economic Policy Uncertainty (GEPU) Index, the Volatility Index (VIX), global financial stress indicators, exchange rates, stock market indices, and government bond yields. To capture nonlinear relationships and extreme dependence structures, this research adopts advanced econometric approaches combining Markov-Switching Quantile Vector Autoregression and connectedness analysis. The empirical findings reveal that gold significantly functions as a systemic safe haven at the lower quantiles of financial market return distributions, particularly during periods of crisis and heightened uncertainty. Furthermore, gold tends to act as a shock absorber within cross-market connectedness networks, thereby contributing to the stability of financial systems across G20 countries. These findings enrich the existing literature by offering a systemic safe haven perspective and provide important policy implications for monetary authorities and foreign reserve managers in designing global financial resilience strategies.
CSR sebagai Variabel Moderasi dalam Kinerja Keuangan Guna Mengukur Nilai Perusahaan : (Studi PT Vale Indonesia Periode 2019-2023) Dion Yanuarmawan; Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9927

Abstract

Corporate Social Responsibility diyakini akan memiliki citra positif di mata investor maupun masyarakat, yang pada akhirnya berdampak pada peningkatan nilai perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja keuangan secara langsung dan signifikan terhadap nilai perusahaan serta pengaruh kinerja keuangan secara langsung dan signifikan terhadap nilai perusahaan yang dimoderasi oleh CSR. Jenis penelitian adalah penelitian kuantitatif. Sumber data menggunakan data sekunder yang diakses melalui website resmi PT. Vale Indonesia. Populasi dalam penelitian adalah laporan keuangan dan laporan keberlanjutan PT. Vale Indonesia Tahun 2019-2025. Sampel penelitian adalah Return On Equity (ROE). Hasil penelitian menunjukkan bahwa ROE berpengaruh berpengaruh positif dan signifikan terhadap nilai perusahaan serta Corporate Social Responsibility berpengaruh positif dan memperkuat kinerja keuangan terhadap nilai perusahaan. PT Vale Indonesia perlu secara aktif dan transparan meningkatkan kinerja keuangan berikut CSR yang akan memperkuat citra perusahaan serta mendorong pertumbuhan nilai perusahaan secara berkelanjutan.
Analisis Value For Money untuk Mengukur Kinerja Keuangan Jatibanggi Kabupaten Tulungagung Tahun Anggaran 2022-2024 Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 8 No 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1477

Abstract

The study aims to analyze, conclude, and provide solutions on Value for Money to measure financial performance in the Karangwaru Village, Tulungagung Regency, for the 2022-2024 fiscal years. This research uses descriptive quantitative methods with an applied objective, and data collection techniques include observation, documentation, and unstructured interviews. Secondary data is utilized. In terms of effectiveness, revenue realization consistently reached or exceeded the target with an average ratio of 98%, indicating a less effective performance. For the economic aspect, the same average ratio of 92.79% was achieved, which is categorized as economical. Generally, the financial performance of Karangwaru Village is considered less effective, necessitating improved accuracy in expenditure planning to prevent wastage. The Value for Money approach proved beneficial as a reference before preparing the Village Revenue and Expenditure Budget Plan (RAPBDes) for the following year.
Embedding Resilience in the Sustainability Balanced Scorecard: A Systematic Review and Conceptual Framework Wiwik Mukholafatul Farida; Reni Surmayanti; Nova Sabrina
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8160

Abstract

Main Purpose – This study examines the evolution of the Balanced Scorecard (BSC) into the Sustainability Balanced Scorecard (SBSC) and proposes a Resilience-Oriented SBSC (R-SBSC) that integrates sustainability performance, risk governance, and organisational adaptability.Method - A systematic literature review (SLR), guided by the PRISMA framework, was conducted on 41 SBSC-related articles published between 2020-2025. A thematic synthesis was applied to trace conceptual developments, sectoral trends, implementation patterns, and the ways resilience elements are incorporated into SBSC designs.Main Findings - The review shows a clear shift from the traditional BSC toward more contextual SBSC variants, including ESG-focused, health-inclusive, and circular SBSC models. Empirical evidence indicates improvements in strategic alignment, stakeholder trust, and sustainability performance. However, persistent challenges remain, particularly the complexity of SBSC design, indicator proliferation, and the limited explicit integration of resilience capabilities.Theory and Practical Implications - The proposed R-SBSC embeds adaptive capacity and risk intelligence within the SBSC cause–effect logic. It contributes to the development of dynamic capabilities and sustainability governance perspectives, while offering actionable guidance for managers to incorporate resilience considerations into sustainability performance management.Novelty - This study reframes the SBSC as a resilience-oriented management system through the R-SBSC model, positioning the SBSC not merely as a sustainability reporting tool but as an integrated framework for sustainability, risk, and organisational adaptation.
Pelatihan Pembuatan Lilin Aromateraphy Dari Limbah Minyak Jelantah di Desa Jabung Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Jurnal Pemberdayaan Masyarakat Vol 10 No 1 (2025): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i1.11608

Abstract

The participants of this training are members of the Family Welfare Empowerment (PKK) group and Micro, Small, and Medium Enterprise (UMKM) entrepreneurs in Jabung Village, Talun, Blitar. The issue faced by the people of Jabung is the waste cooking oil produced from household leftovers and UMKM production. This community service aims to provide training to the community on how to utilize waste cooking oil to make aromatherapy candles, as an effort to reduce waste cooking oil produced from household and UMKM waste by enhancing the creativity of the PKK members and UMKM entrepreneurs. The community service is carried out using the Asset-Based Community Development (ABCD) method by leveraging the potential owned by the community. The stages of the training consist of observation and analysis of community needs, activity preparation, training implementation, and activity evaluation. As a result of this community service, the participants are enthusiastic and have successfully learned how to process waste cooking oil into aromatherapy candles with high utility and market value, which can also become a business idea and a potential opportunity to help improve household economies.
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 : Universitas KH. Mukhtar Syafaat (UIMSYA)

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.
The Evolution of Green Accounting: A Critical Review of Objectives, Challenges, and Recent Developments Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida; Shinta Laura Dewani
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/swzxf906

Abstract

Purpose: This study aims to critically review the evolution of green accounting by examining its objectives, regulatory developments, implementation challenges, and current practices at both the international and Indonesian levels. Design/Methodology/Approach: This study employs a qualitative approach using a library research method with a critical literature review design. Secondary data were collected from peer-reviewed journal articles, international sustainability standards (IFRS, ISSB, GRI, and IFAC), and Indonesian regulations. The collected data were analyzed using qualitative content analysis through thematic synthesis and comparative analysis. Findings: The findings reveal that green accounting has evolved into a strategic sustainability accounting framework driven by stakeholder expectations, sustainability reporting, and ESG integration. However, its implementation continues to face challenges related to organizational readiness, inconsistent environmental measurement, and the risk of greenwashing. Research Implications: This study provides a comprehensive understanding of green accounting developments and offers practical insights for policymakers, researchers, and business organizations to strengthen sustainability reporting and harmonize environmental accounting practices.
Penguatan Administrasi Perpajakan dan Pencatatan Keuangan Melalui Implementasi Coretax dan Dashboard Keuangan pada UMKM Anaira Souvenir: Strengthening Tax Administration and Financial Record-Keeping through Coretax Implementation and a Financial Dashboard for Anaira Souvenir MSME Hanifah Puspita Sari; Mohamad Arief Setiawan; Dwi Rahma Fitriani; Wiwik Mukholafatul Farida; Mutia Tsalitsa Alawia; Shinta Laura Dewani
Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 10 No. 2 (2026): June
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jindeks.v10i2.10443

Abstract

Mitra UMKM Anaira Souvenir merupakan usaha milik orang pribadi yang menghadapi kendala dalam pemenuhan administrasi perpajakan dan pencatatan keuangan. Kondisi awal menunjukkan bahwa mitra belum memahami penggunaan Coretax secara optimal serta belum memiliki sistem pencatatan keuangan yang sederhana, terstruktur, dan mudah digunakan untuk memantau kondisi usaha. Kegiatan ini bertujuan meningkatkan kapasitas mitra dalam administrasi perpajakan melalui implementasi Coretax serta meningkatkan kemampuan pencatatan dan pemantauan kinerja keuangan melalui dashboard keuangan berbasis Microsoft Excel. Kegiatan dilaksanakan pada Februari–Mei 2026 melalui tahapan koordinasi, penyampaian materi, praktik penerapan Coretax dan pencatatan keuangan, pendampingan, serta evaluasi. Peserta kegiatan berjumlah satu orang, yaitu pemilik UMKM Anaira Souvenir. Evaluasi dilakukan menggunakan kuesioner dengan skala Likert 1–5 untuk mengukur kemudahan dan pemahaman mitra terhadap materi dan penerapan sistem serta tingkat kepuasan terhadap pelaksanaan kegiatan. Hasil evaluasi menunjukkan persentase sebesar 86% pada aspek kemudahan dan pemahaman mitra dalam penerapan administrasi perpajakan melalui Coretax dan pencatatan keuangan berbasis visual, sedangkan tingkat kepuasan mitra terhadap kegiatan mencapai 95%. Mitra telah mampu melakukan administrasi perpajakan melalui Coretax dengan menyiapkan rekapan omzet sebagai dasar pemenuhan kewajiban perpajakan sesuai ketentuan yang berlaku. Mitra juga mampu menggunakan dashboard keuangan untuk memantau tren penjualan, total omzet, total biaya, laba bersih, rata-rata omzet, dan rata-rata laba. Bagi mitra yang berstatus Wajib Pajak Orang Pribadi dan memenuhi persyaratan sesuai ketentuan perpajakan, penerapan ketentuan PPh Final UMKM dapat menjadi bagian dari pengelolaan kewajiban perpajakan. Kegiatan ini meningkatkan kemampuan mitra dalam melakukan administrasi perpajakan dan memantau kondisi keuangan usaha secara lebih terstruktur.
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 Dwi Rahma Fitriani Fitriani, Dwi Rahma Hanifah Puspita Sari Iswahyudi, M. Mohamad Arief Setiawan 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