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This study aims to utilize the multidimensional concept of green perceived value (GPV) and injunctive norms in relation to the intention to buy environmentally friendly products. This research utilized 105 questionnaires to investigate the correlation between GPV, injunctive norms, attitudes toward purchasing, and purchase intention by focusing on four components of GPV: functional value, conditional value, social value, and emotional value. Structural equation models were employed to assess the connections among the seven components. This study adds to the existing literature by exploring the nuanced relationship between green perceived value (GPV), injunctive norms, attitudes toward purchasing, and intention to buy environmentally friendly products. By focusing on four dimensions of GPV - functional value, conditional value, social value, and emotional value - the research sheds light on how these components influence consumer behavior. Using structural equation models and analysis of 105 questionnaires, the study reveals that functional and emotional values significantly impact purchase intention via attitudes toward purchasing. These findings contribute to a deeper understanding of consumer behavior and provide insights for promoting and developing eco-friendly products. This study aims to enhance comprehension of consumer behavior and the development of intentions to buy eco-friendly products.

The unemployed from vocational high schools (SMK) is still high. Several factors, including the low job readiness of vocational students and the small availability of jobs, cause the high unemployment rate for vocational schools. This study aims to develop a learning model of Integrated Project Based Learning (PjBL-T) and test the effectiveness of the PjBL-T model in preparing vocational students' job readiness. The design of this study adopted the Richey and Klein model stages. This research was carried out in three stages: model development, internal validation, and external validation. This study used research subjects consisting of 10 vocational teachers, ten industrial practitioners, and 54 Automotive Engineering SMK Muhammadiyah 2 Tempel students. The research objects used were SMK Muhammadiyah 2 Tempel, Jogjakarta Automotive Center (OJC) Auto Service, Barokah Auto Service, Astra Daihatsu Armada, and Gadjah Mada Auto Service. The data collection techniques used were focus group discussions (FGD), questionnaires, and practice assessment sheets. Data were analyzed descriptively. The PjBL-T model is feasible and can be applied according to the learning objectives. The effectiveness of increasing student work readiness tested limited and expanded and improved very well with a score of 3.27.

Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to reduce fraudulent financial reporting. This study aims to examine the effect of internal audit and religiosity on fraudulent financial reporting behaviour. Using an experimental study design, subjects were randomly assigned to two internal audit conditions (strong and weak) and their level of religiosity was measured (low and high). The results showed that a strong internal audit could mitigate fraudulent financial reporting behaviour. On the other hand, high religiosity does not affect fraudulent financial reporting behaviour. This paper differs from previous studies that examined fraudulent at the behavioural stage and no longer at the intention stage. This study also contributes to providing solutions to reduce fraudulent financial reporting behavior by using a combination of external factors (strong internal audit) and individual internal factors (religiosity).

Latar belakang: Usaha Kecil Menengah (UKM) Bangkit merupakan sebuah unit usaha yang didirikan oleh organisasi Kreatif dan Wisata Lokal yang ada di Desa Ngoro-oro. UKM Bangkit memiliki unit usaha kuliner berupa kripik dari sayuran, olahan singkong, olahan pisang, dan olahan potensi lokal lainnya, serta unit pariwisata. UKM Bangkit dibentuk untuk mewadahi kelompok produktif di Desa Ngoro-oro dengan harapan dapat saling mendukung untuk menguatkan ekonomi masyarakat di era kenormalan baru Covid-19. Tujuan: Membangkitkan kembali perekonomian di Desa Ngoro-oro yang terdampak selama pandemi Covid-19 baik dari pemasaran, manajerial, modal, optimalisasi pemasok bahan baku pembuatan produk, pembuatan jejaring pemasaran serta pelatihan Protokol K3 Covid-19 dan risikonya dalam menjalankan aktivitas ekonomi di era adaptasi Covid-19. Metode: Program UKM Bangkit ini dilaksanakan dengan kerjasama antara tim pengusul, mahasiswa dan mitra (Pemerintah Desa Ngoro-oro). Metode yang dilakukan adalah dengan pelatihan motivasi berwirausaha, penyuluhan Adaptasi Covid-19 di sektor ekonomi, dan Focus Grup Discussion (FGD) untuk membuat sistem jejaring produsen, pemasok bahan baku dan pemasaran. Program terjadwal selama tiga bulan dari Oktober – Desember 2020. Pengabdian Kepada Masyarakat ini merupakan bagian dari kegiatan Hibah UKM Indonesia Bangkit 2020 yang didanai oleh RISTEK-BRIN. Hasil: Kegiatan yang dilaksanakan di Desa Ngoro-oro menghasilkan terbentuknya UKM Bangkit yang dikelola oleh masyarakat di tingkat desa. Dengan adanya potensi bahan baku yang ada di Desa Ngoro-oro mampu dimanfaatkan menjadi makanan yang dapat dijual di sekitar wilayah Desa Ngoro-oro serta sebagai pendukung bidang kuliner Desa wisata Ngoro-oro. UKM Bangkit menyediakan jejaring beberapa toko/warung yang bisa digunakan untuk menitipkan barang dagangannya di sekitar Patuk Gunungkidul. Dampak: Masyarakat menjadi lebih bersemangat untuk berkegiatan di Era Adaptasi Covid-19, masyarakat bisa kembali produktif dengan adanya kegiatan di UKM Bangkit serta dapat menambah penghasilan masyarakat. Kata kunci: Objek wisata, UKM, Kuliner, Covid-19, Adaptasi ABSTRACT Background: “Bangkit” Small and Medium Enterprises (UKM) is a business unit established by the Creative and Local Tourism organization in Ngoro-oro Village, Gunungkidul District. UKM Bangkit has a culinary business unit in the form of chips from vegetables, cassava, bananas and other local potentials and a tourism unit. UKM Bangkit was developed to accommodate productive groups in Ngoro-oro with an expectation to support each other aimed to strengthen the community economy in the new era of Covid-19. Purpose: To revive the economy in Ngoro-oro Village which was affected by the Covid-19 pandemic – in term of marketing, managerial, capital, optimization of suppliers of raw materials for product manufacture, creation of marketing networks, training on the Covid-19 health protocol and the risks involved in carrying out economic activities in the era of Covid-19 adaptation. Methods: The UKM Bangkit program is implemented in collaboration between the team, students and partners (Ngoro-oro Village Government). The method used to reach the aim is entrepreneurial motivation training, counselling on Covid-19 adaptation in the economic sector, and Focus Group Discussions (FGD) to create a network system for producers, suppliers of raw materials and marketing. The program is scheduled for three months from October to December 2020. This community service is part of the 2020 grant namely Bangkit Indonesia Bangkit for UKM that funded by RISTEK-BRIN. Result: The activities carried out in Ngoro-oro Village resulted in the formation of UKM Bangkit which was managed by the community at the village level. With the potential for the existing raw materials in Ngoro-oro Village, it can be used as food that can be sold around the Ngoro-oro Village area and as a supporter of the culinary field of the Ngoro-oro tourism village. UKM Bangkit provides a network of several shops that can be used to deposit their merchandise around Patuk Gunungkidul. Impact: The community becomes more enthusiastic about doing activities in the Covid-19 adaptation era, the community can return to productivity with the activities at UKM Bangkit and can increase people's income. Keywords: Tourism, UKM, Culinary, Covid-19, Adaptation

Usaha Mikro Kecil, dan menengah (UMKM) merupakan kegiatan usaha yang berkontribusi dalam perekonomian nasional. Kemajuan teknologi informasi sangat memudahkan masyarakat dalam melakukan berbagai macam aktivitas salah satunya adalah kegiatan bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi kemudahan penggunaan, tekanan sosial, dan sikap penggunaan terhadap niat menggunakan e-commerce berdasarkan pendekatan Technology Acceptance Model (TAM). Data penelitian ini diperoleh dengan menggunakan metode survei. Sebanyak 100 UMKM di Daerah Istimewa Yogyakarta menjadi sampel dalam penelitian ini. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan metode SEM-PLS. Hasil penelitian ini menunjukkan bahwa persepsi manfaat berpengaruh positif terhadap sikap penggunaan dan niat menggunakan, persepsi kemudahan penggunaan berpengaruh positif terhadap sikap penggunaan, tekanan sosial berpengaruh positif terhadap niat menggunakan, serta sikap penggunaan berpengaruh positif terhadap niat menggunakan.

Masih banyaknya pelaku UMKM yang tidak mencerminkan penerapan etika bisnis Islam menunjukkan pentingnya penelitian terkait etika bisnis Islam.Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat penjualan Usaha Mikro Kecil dan Menengah (UMKM) di KotaYogyakarta. Determinan tingkat penjualan yang diuji dalam penelitian ini yaitu persepsi etika bisnis islam, kualitas pelayanan dan kualitas produk.Penelitian ini menggunakan metode survei dengan melibatkan responden yang merupakan pemilik UMKM. Metode pemilihan sampel yang digunakanadalah accidental sampling. Pengujian hasil dilakukan dengan menggunakan uji regresi linier berganda. Hasil penelitian menunjukan bahwa etika bisnisislam, kualitas pelayanan dan kualitas produk berpengaruh positif terhadap tingkat penjualan UMKM di Kota Yogyakarta.

Covid-19 has had a major impact on all aspects of life and in all fields. Since Covid-19 was declared a pandemic, there have been many impacts of Covid-19 and the most pronounced impact has been on the Small and Medium Enterprises (SME) sector. The aim of this program is to provide counseling and training to increase entrepreneurial intentions in “Rise” SMEs in the midst of the Covid-19 pandemic. The target of this program is the people of Ngoro-Oro village who are members of UKM "Bangkit". The method used is in the form of counseling, training and direct practice (role play). Implementation of training for two days. The first day was in the form of counseling and entrepreneurial intention training which consisted of two sessions. The second day was the practice of processing local food ingredients into various types of food such as various kinds of chips (cassava chips, banana chips, spinach chips, etc.), various cakes such as bika and several types of brownies. The result of the program is that the community becomes aware of the concept of entrepreneurship, has the intention or desire to become entrepreneurial and has skills in processing local food ingredients into food products that have sale value