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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

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

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

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

Kemampuan Inovasi dan Digitalisasi dalam mendorong Kinerja UMKM: Perspektif Berbasis Sumber Daya Widodo, Sri; Dwiningsih, Diska Febriana; Nugrahani, Tri Siwi; Purnama, Hari; Handono, Wiyasto Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14613

Penelitian ini menguji pengaruh inovasi, literasi keuangan, dan digitalisasi terhadap kinerja UMKM (Y) di Kota Yogyakarta. Metode kuantitatif digunakan dengan data primer yang dikumpulkan melalui kuesioner. Sampel dipilih secara purposive sebanyak 100 UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Yogyakarta serta platform digital seperti GoFood, GrabFood, atau ShopeeFood. Analisis data dilakukan dengan model regresi linear berganda menggunakan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa inovasi dan digitalisasi secara signifikan berpengaruh positif terhadap kinerja UMKM. Sebaliknya, literasi keuangan terbukti tidak memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini mengimplikasikan bahwa peningkatan kinerja UMKM di Kota Yogyakarta lebih efektif ditempuh melalui penguatan kapasitas inovasi dan adopsi teknologi digital, dibandingkan intervensi pada aspek literasi keuangan.

Budget Participation and Managerial Performance in Local Government: Leader–Member Exchange as Relational Governance Mediator Sri Widodo; Wiyasto Dwi Handono; Vidya Devia Ardania; Tri Siwi Nugrahani
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): June
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2299

Background: Managerial performance in local government organizations remains a persistent governance challenge, as formal administrative reforms and participatory budgeting mechanisms have demonstrated limited and inconsistent capacity to produce effective organizational outcomes. Existing literature has predominantly conceptualized budget participation and information asymmetry as isolated technical variables, leaving the relational governance mechanisms connecting these constructs to managerial effectiveness substantially underexplored. Method: This study employs a quantitative explanatory design using cross-sectional survey data collected from 178 officials within Local Government Organizations (Organisasi Perangkat Daerah/OPD) in Bantul Regency, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4, with Leader–Member Exchange (LMX) positioned as a relational governance mediator. Results: Budget participation positively affects managerial performance (β = 0.210) and LMX quality (β = 0.675), while information asymmetry exerts significant negative effects on both managerial performance (β = −0.179) and LMX (β = −0.536). LMX strongly influences managerial performance (β = 0.650) and significantly mediates both relationships, confirming its role as a primary relational governance mechanism. Conclusion: Governance effectiveness in local government is fundamentally relational rather than procedural. The findings resonate with Islamic governance principles of shura, amanah, and adalah, suggesting that participatory, transparent, and trust-based governance practices are essential for sustained managerial effectiveness in public sector institutions.

Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review Sri Widodo; Wiyasto Dwi Handono; Hari Purnama
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1947

This study presents a systematic literature review of public sector accounting fraud to identify the geographical distribution of publications, the most influential journals, trending research topics, and future research agendas. The review followed the PRISMA 2020 methodology, initially identifying 742 records from databases, which were screened based on publication years (2021–2025) and subject area relevance, resulting in 54 studies included in the final analysis. The findings reveal that Asia, particularly Indonesia (37 articles), dominates global publication volume, with developing countries collectively contributing 58% of total output, surpassing developed countries (32%). The most influential journals in the last five years include COGENT BUSINESS AND MANAGEMENT and the JOURNAL OF FORENSIC ACCOUNTING RESEARCH. Trending topics include fraud detection, fraud prevention, forensic accounting, whistleblowing, and integrating the fraud triangle with internal control and audit quality. Future research agendas should focus on strengthening the link between whistleblowing and forensic accounting, incorporating organizational studies into fraud prevention models, and developing cross-country comparative studies. This study acknowledges limitations in database coverage, citation-based impact metrics, and geographical bias stemming from Indonesia dominance.

Improving firm value with corporate environmental responsibility: Evidence from the consumer non-cyclical sector in Indonesia Tri Siwi Nugrahani; Wiyasto Dwi Handono
Jurnal Ekonomi dan Bisnis Vol. 29 No. 1 (2026)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v29i1.7424

Penelitian ini bertujuan untuk mengetahui praktik tanggung jawab lingkungan perusahaan yang terdiri dari pengungkapan informasi lingkungan, kinerja lingkungan, dan biaya lingkungan dalam menentukan nilai perusahaan. Penelitian ini merupakan pendekatan kuantitatif dengan sampel sebanyak 100 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2020. Metode pengambilan sampel dipilih menggunakan metode purposive sampling. Analisis data menggunakan regresi data panel dengan bantuan software Eviews 10. Temuan penelitian ini mendukung teori pemangku kepentingan dan hipotesis yang diajukan. Hasil penelitian ini membuktikan praktik pengungkapan informasi lingkungan dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan dan membuktikan biaya lingkungan berpengaruh negatif terhadap nilai perusahaan. Penelitian ini membuktikan PROPER membantu pemerintah dalam menilai tingkat pengelolaan lingkungan yang dilakukan perusahaan sektor consumer non-cyclicals di Indonesia. Penelitian ini juga membuktikan alokasi biaya lingkungan dengan tetap memperhatikan laba mampu mempertahankan keberlanjutan perusahaan.

Kemampuan Inovasi dan Digitalisasi dalam mendorong Kinerja UMKM: Perspektif Berbasis Sumber Daya Sri Widodo; Diska Febriana Dwiningsih; Tri Siwi Nugrahani; Hari Purnama; Wiyasto Dwi Handono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14613

Penelitian ini menguji pengaruh inovasi, literasi keuangan, dan digitalisasi terhadap kinerja UMKM (Y) di Kota Yogyakarta. Metode kuantitatif digunakan dengan data primer yang dikumpulkan melalui kuesioner. Sampel dipilih secara purposive sebanyak 100 UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Yogyakarta serta platform digital seperti GoFood, GrabFood, atau ShopeeFood. Analisis data dilakukan dengan model regresi linear berganda menggunakan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa inovasi dan digitalisasi secara signifikan berpengaruh positif terhadap kinerja UMKM. Sebaliknya, literasi keuangan terbukti tidak memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini mengimplikasikan bahwa peningkatan kinerja UMKM di Kota Yogyakarta lebih efektif ditempuh melalui penguatan kapasitas inovasi dan adopsi teknologi digital, dibandingkan intervensi pada aspek literasi keuangan.

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