Jurnal Inovasi Bisnis Indonesia (JIBI)

IMPLEMENTASI ISAK 35 DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN: STUDI KASUS PADA UPZIS LAZISNU DESA JEPANGPAKIS

Ita Rakhmawati, Fitri Alifya Zahra, Gita Candrika Arian, Vita Kholifatur Rohma — Sat, 16 May 2026 00:00:00 +0700

ABSTRAK

Penelitian ini bertujuan menganalisis penerapan ISAK 35 dalam meningkatkan transparansi dan akuntabilitas laporan keuangan pada UPZIS LAZISNU Desa Jepangpakis. Penelitian menggunakan pendekatan kuantitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa laporan keuangan UPZIS LAZISNU Desa Jepangpakis belum sepenuhnya sesuai dengan ketentuan ISAK 35 karena hanya menyajikan laporan kas masuk dan kas keluar tanpa laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, serta catatan atas laporan keuangan. Rekonstruksi laporan keuangan berdasarkan ISAK 35 menunjukkan peningkatan kejelasan informasi keuangan, transparansi pengelolaan dana, dan akuntabilitas lembaga kepada masyarakat dan donatur. Oleh karena itu, diperlukan penerapan ISAK 35 secara konsisten serta peningkatan kapasitas sumber daya manusia melalui pelatihan teknis penyusunan laporan keuangan entitas nirlaba.

Kata Kunci: LAZISNU, ISAK 35, Transparansi, Akuntabilitas, Laporan_Keuangan

ABSTRACT

This study aims to analyze the application of ISAK 35 in improving the transparency and accountability of financial reports at the UPZIS LAZISNU in Jepangpakis Village. The study employs a quantitative approach using the case study method. The results of the study indicate that the financial reports of UPZIS LAZISNU in Jepangpakis Village do not yet fully comply with ISAK 35 requirements, as they only present cash inflow and outflow statements without a statement of financial position, a comprehensive income statement, a statement of changes in net assets, a cash flow statement, or notes to the financial statements. The reconstruction of financial statements based on ISAK 35 demonstrates improved clarity of financial information, transparency in fund management, and the institution’s accountability to the public and donors. Therefore, consistent implementation of ISAK 35 is necessary, along with enhancing human resource capacity through technical training on the preparation of financial statements for nonprofit entities.

Keywords: LAZISNU, ISAK 35, Transparency, Accountability, Financial_Statements

MODEL SOCIOPRENEURSHIP BERBASIS PEMBERDAYAAN: DARI NIRA MENUJU KEMANDIRIAN KOMUNITAS DI KULON PROGO, YOGYAKARTA

Amelia Nurulisa, Anik Widiastuti, Elsa Aulia — Tue, 26 May 2026 00:00:00 +0700

ABSTRAK

Penelitian dilatarbelakangi oleh belum optimalnya pemanfaatan potensi lokal nira dan kondisi sosial-ekonomi masyarakat dalam aspek produksi, pengolahan, dan pemasaran. Tujuan penelitian menguraikan model sociopreneurship berbasis pemberdayaan yang dikembangkan di Pedukuhan Tegiri 1 untuk mewujudkan kemandirian komunitas petani nira. Penelitian menggunakan penelitian kualitatif deskriptif dengan subjek pendiri dan pengurus KLB Nira Murni. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis dengan model interaktif Miles dan Huberman. Hasil menunjukkan model sociopreneurship berbasis pemberdayaan berwujud usaha sosial yang memberdayakan sehingga mengubah relasi ekonomi yang timpang menjadi lebih adil berkelanjutan melalui penguatan kapasitas petani nira, peningkatan nilai tambah produk, serta perluasan akses manfaat ekonomi. Implementasi model melibatkan pemerintah desa dan kelompok masyarakat pengolahan nira menjadi gula semut bernilai lebih tinggi, mendorong peningkatan pendapatan, penguatan kelembagaan, partisipasi sosial dalam kegiatan ekonomi produktif. Model sociopreneurship berbasis pemberdayaan tidak hanya meningkatkan nilai jual produk, tetapi membangun sistem ekonomi lokal yang mandiri dan resilien terhadap dinamika pasar.

Kata Kunci: Sociopreneurship, Pemberdayaan, Nira, Kulon_Progo

ABSTRACT

The research is motivated by the suboptimal utilization of local palm sugar potential and the socio-economic conditions of the community in the aspects of production, processing, and marketing. The research objective describes the empowerment-based sociopreneurship model developed in Tegiri 1 Hamlet to realize the independence of the palm sugar farming community. The study used descriptive qualitative research with the founders and administrators of KLB Nira Murni as subjects. Data collection techniques through interviews, observation, and documentation. Analysis using the interactive model of Miles and Huberman. The results show that the empowerment-based sociopreneurship model is a social enterprise that empowers so that it transforms unequal economic relations into more equitable and sustainable ones by strengthening the capacity of palm sugar farmers, increasing product added value, and expanding access to economic benefits. The implementation of the model involves the village government and community groups processing palm sugar into higher-value palm sugar, encouraging increased income, strengthening institutions, and social participation in productive economic activities. The empowerment-based sociopreneurship model not only increases the selling value of products, but also builds a local economic system that is independent and resilient to market dynamics.

Keywords: Sociopreneurship, Empowerment, Nira, Kulon_Progo

DARI KRISIS BISNIS MENUJU PENCIPTAAN NILAI SOSIAL: STUDI KASUS KUALITATIF TENTANG KERAJINAN YANTI BATOK DI YOGYAKARTA

Sofia Mumtaz, Anik Widiastuti, Amelia Eka Hariani, Fikrar rahma Syah Putra — Tue, 26 May 2026 00:00:00 +0700

ABSTRAK

Penelitian ini bertujuan untuk menganalisis proses penyelesaian masalah yang dilakukan oleh Yanti Batok Craft dalam menghadapi krisis usaha. Menggunakan pendekatan kualitatif dengan desain studi kasus, data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa krisis yang dialami, seperti penurunan permintaan dan keterbatasan sumber daya, mendorong pelaku usaha untuk melakukan inovasi produk berbasis limbah batok kelapa serta memperkuat strategi pemasaran digital. Selain itu, Yanti Batok Craft tidak hanya berfokus pada pemulihan ekonomi, tetapi juga mengembangkan nilai sosial melalui pemberdayaan masyarakat lokal, khususnya perempuan, dengan membuka peluang kerja dan pelatihan keterampilan. Proses penyelesaian masalah dilakukan secara adaptif melalui kolaborasi dan pembelajaran berkelanjutan. Temuan ini menunjukkan bahwa krisis usaha dapat menjadi titik awal transformasi menuju usaha yang berorientasi pada keberlanjutan dan dampak sosial. Penelitian ini memberikan kontribusi dalam memperkaya kajian kewirausahaan sosial, khususnya terkait strategi adaptasi UMKM dalam menghadapi ketidakpastian sekaligus menciptakan nilai sosial yang berkelanjutan.

Kata Kunci: Inovasi_Produk; Kewirausahaan_Sosial; Krisis_usaha; Nilai_Sosial; Pemberdayaan_Masyarakat

ABSTRACT

This study aims to analyze the problem-solving process undertaken by Yanti Batok Craft in facing a business crisis. Using a qualitative approach with a case study design, data were collected through in-depth interviews, observation, and documentation. The results show that the crisis experienced, such as decreased demand and limited resources, encouraged entrepreneurs to innovate products based on coconut shell waste and strengthen their digital marketing strategies. Furthermore, Yanti Batok Craft not only focuses on economic recovery but also develops social value through empowering local communities, particularly women, by creating employment opportunities and skills training. The problem-solving process is carried out adaptively through collaboration and continuous learning. These findings suggest that a business crisis can be a starting point for transformation towards a business oriented towards sustainability and social impact. This research contributes to enriching the study of social entrepreneurship, particularly regarding the adaptation strategies of MSMEs in facing uncertainty while creating sustainable social value.

Keywords: Product_Innovation; Social_Entrepreneurship; Business_Crisis; Social_Values; Community_Empowerment

MODERNISASI KULINER LOKAL MELALUI PENDEKATAN SOCIOPRENEURSHIP: IMPLEMENTASI PADA KLEPON GENDHIS

Anik Widiastuti, Hawa Putri Zulfarani, Emir Arrasyid, Wahyudi Wahyudi — Tue, 26 May 2026 00:00:00 +0700

ABSTRAK

Penelitian ini bertujuan untuk menganalisis transformasi jajanan pasar tradisional menjadi produk kuliner modern melalui studi kasus pada Klepon Gendhis di Yogyakarta. Di tengah ketatnya persaingan industri kuliner, makanan tradisional seringkali dianggap tertinggal akibat standarisasi kualitas dan pengemasan yang rendah. Klepon Gendhis hadir sebagai model usaha yang mengintegrasikan prinsip ekonomi kreatif dan sociopreneurship untuk meningkatkan nilai jual produk warisan lokal. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui observasi lapangan, wawancara mendalam dengan pemilik usaha, serta studi dokumentasi terhadap literatur relevan dan aktivitas pemasaran digital. Hasil penelitian menunjukkan bahwa strategi transformasi Klepon Gendhis bertumpu pada empat pilar utama: (1) inovasi produk melalui penggunaan bahan baku premium dan pengemasan modern yang estetis; (2) digitalisasi pemasaran menggunakan media sosial Instagram untuk membangun citra produk sebagai oleh-oleh premium; (3) penerapan konsep sociopreneurship melalui pemberdayaan masyarakat lokal sebagai tenaga kerja produktif; dan (4) konsistensi terhadap pelestarian budaya dengan mempertahankan cita rasa autentik di tengah modernisasi bisnis. Simpulan dari penelitian ini menegaskan bahwa sinergi antara kreativitas, teknologi, dan tanggung jawab sosial merupakan faktor kunci keberhasilan UMKM kuliner tradisional dalam menembus pasar modern tanpa kehilangan identitas budayanya. Penelitian ini memberikan implikasi praktis bagi pelaku usaha tradisional untuk melakukan re-branding melalui pendekatan ekonomi kreatif yang inklusif.

Kata Kunci: Klepon, Jajanan_Pasar, Transformasi_Kuliner, Ekonomi_Kreatif, Sociopreneurship

ABSTRACT

This study aims to analyze the transformation of traditional market snacks into modern culinary products through a case study of Klepon Gendhis in Yogyakarta. Amidst the intense competition in the culinary industry, traditional foods are often considered to be left behind due to low quality standards and packaging. Klepon Gendhis presents itself as a business model that integrates the principles of creative economy and sociopreneurship to increase the selling value of local heritage products. This study uses a descriptive qualitative approach. Data were collected through field observations, in-depth interviews with business owners, as well as documentation studies of relevant literature and digital marketing activities. The results show that Klepon Gendhis' transformation strategy rests on four main pillars: (1) product innovation through the use of premium raw materials and modern, aesthetic packaging; (2) digitalization of marketing using Instagram social media to build the product's image as a premium souvenir; (3) application of the sociopreneurship concept through empowering local communities as productive workers; and (4) consistency in cultural preservation by maintaining authentic flavors amidst business modernization. The conclusion of this study confirms that the synergy between creativity, technology, and social responsibility is a key factor in the success of traditional culinary MSMEs in penetrating the modern market without losing their cultural identity. This research provides practical implications for traditional business actors to carry out re-branding through an inclusive creative economy approach.

Keywords: Klepon, Market_Snacks, Culinary_Transformation, Creative_Economy, Sociopreneurship

PENGEMBANGAN UMKM ANDALIMAN DALAM MENDUKUNG EKONOMI KREATIF DI DESA BORBOR

Tue, 26 May 2026 00:00:00 +0700

His study aims to examine the development of Micro, Small, and Medium Enterprises (MSMEs) based on andaliman in supporting the creative economy in Borbor Village, Borbor District. The shift toward a creativity-driven economy highlights the importance of innovation and local resource utilization at the village level. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The findings indicate that andaliman-based MSMEs in Borbor Village have considerable potential for further development. However, several challenges remain, including limited product innovation, reliance on traditional marketing methods, and low utilization of digital technology. Therefore, efforts to develop MSMEs through creative economy approaches such as enhancing product innovation and adopting effective marketing strategies are essential to increase product value and improve community welfare.