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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen JAIDE Journal of Accounting and Financial Issue Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA
Lating, Ade Irma Suryani
Universitas Islam Negeri Sunan Ampel Surabaya
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Improving Student Ability in Accounting Research Data Processing Using SPSS Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Aristantia, Selvia Eka; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.9309

Abstract

Background: Timely graduation is a critical goal for universities, but delays frequently arise from students' difficulties in processing quantitative data. Lecturers play a vital role in addressing this issue by offering targeted statistical support to help students improve their data analysis skills and complete their studies on time. Contribution: This activity equips final semester accounting students with skills to analyze and interpret research data using SPSS, guided by lecturers in utilizing technology for economic and business data processing. It also enables students to conduct advanced predictive analysis and classification for deeper insights.Method: This activity was carried out for 20 accounting final semester students at UIN Sunan Ampel Surabaya in four days. There are several stages done in this activity, including socialization and mapping, module creation, pre-test, implementation, and evaluation, and post-test on the analysis and interpretation of accounting research data. Results: The pre-test, evaluation, and post-test activities show that this activity significantly improved students' ability to analyze and interpret accounting research data using SPSS. The research themes covered included financial accounting, management accounting, sharia accounting, auditing, taxation, and public sector accounting. The satisfaction level reached 65%.
PENGARUH KOMITMEN ORGANISASI, KAPASITAS SDM, PERAN INTERNAL AUDIT, DAN SISTEM INFORMASI AKUNTASI TERHADAP KUALITAS LAPORAN KEUANGAN PENGADILAN AGAMA SUMENEP Wildan Affan Al Gifari; Ade Irma Suryani Lating; Riza Sufia Latifa; Moch Yusril Ihza Mahendra
Ekomania Vol. 11 No. 1 (2024): Agustus 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i1.49

Abstract

The Role of Internal Audit and Accounting Information Systems on the Quality of Financial Statements of the Suemenp Religious Court” is a quantitative study that aims to answer the formulation of problems related to the influence of organizational commitment, HR capacity, the role of internal audit and accounting information systems on the quality of financial statements. The research method used in this research is a quantitative approach. The analysis technique used is multiple linear regression analysis using SPSS 21 software. The number of samples in this study was 44 people using purposive sampling of all employees and employees of the Sumenep Religious Court. The data used in this study are primary data and data collection is done by distributing questionnaires. The results of research conducted based on the t-test show that the variables of organizational commitment and the role of internal audit have a significant effect on the quality of financial statements, each of which has a considerable value smaller than 0.05. In contrast, the variables of human resource capacity and accounting information systems do not affect the quality of financial statements, each of which has a significant value greater than 0.05.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating pada Perusahaan Makanan dan Minuman yang Terdaftar pada Indeks Saham Syariah Indonesia Azizah, Jihan Nur; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Salsabila, Shofiyah Nugraha; Susanto, Febry Fabian
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 1 (2025): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i1.1106

Abstract

This study aims to analyze the effect of financial performance on firm value in the food and beverage sector listed on the Sharia Stock Index (ISSI) with dividend policy as a moderating variable. This study uses a quantitative approach with secondary data from 35 companies for the 2019-2021 period obtained from the Indonesia Stock Exchange (IDX) website. The variables studied include current ratio, return on assets, total asset turnover, and debt to equity ratio. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the current ratio has no significant effect on firm value. Return on assets has a positive and significant effect on firm value. Total asset turnover has a negative and significant effect on firm value. Debt to equity ratio has a positive and significant effect on firm value. Dividend policy is able to moderate the effect of liquidity on firm value, and is able to moderate the effect of return on assets, total asset turnover, and debt to equity ratio on firm value.
Accountability for Presentation of Financial Statements Based on ISAK No. 35 with Maqashid Syariah Perspective: Case Study on Khusnul Yaqin Wage Orphanage Foundation Dewy Titik Murtosyiah; Ade Irma Suryani Lating; M. Dliyaul Muflihin; Nandha Nur Jagadhitawati
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.85

Abstract

This study examines the "Accountability of Presentation of Financial Statements Based on ISAK No. 35 with the Maqashid Syariah Perspective" at the Khusnul Yaqin Wage Orphanage Foundation. The research utilized qualitative methods, gathering data through interviews with foundation management, including the chairman, secretary, treasurer, and donors, and analyzing financial reports. The findings reveal that the foundation's management was unfamiliar with ISAK No. 35, resulting in non-compliance with these standards. However, the foundation demonstrated proper accountability in accordance with the principles of maqashid sharia, encompassing hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb. Despite some challenges, the foundation is striving to improve accountability. The study recommends that orphanages adopt relevant accounting standards for financial reporting and enhance transparency through measures like establishing bulletin boards or websites to disclose financial information. Implementing these suggestions will lead to improved accountability and more effective financial management for orphanages in the future.
Edukasi Dan Perencanaan Investasi Di Masa Pandemi: Kegiatan Pengabdian Masyarakat Bagi Kalangan Milenial Ade Irma Suryani Lating; Selvia Eka Aristantia; Nufaisa Nufaisa; Ratna Anggraini Aripratiwi; Ashari Lintang Yudhanti
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 1 (2023): Februari
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i1.1101

Abstract

Munculnya kasus pandemi covid-19 di Indonesia memberikan dampak yang signifikan terhadap seluruh kegiatan dan aktivitas masyarakat dunia, khusnya di Indonesia. Masyarakat dituntut untuk tetap menjaga jarak, tetap dirumah dan mengurangi segala aktivitasnya untuk mengurangi intensitas tatap muka dengan orang lain. Salah satu kegiatan yang tetap dapat dilakukan di rumah yaitu kegiatan investasi Pemanfaatan teknologi menjadi salah satu alternative yang sangat signifikan perannya untuk masyarakat dalam beraktifitas selama masa pandemi. Tujuan diadakannya kegiatan ini adalah untuk memberikan pemahaman kepada investor khususnya investor muda atau pemula tentang strategi yang tepat dalam berinvestasi dimasa pandemi. Dengan narasumber yang merupakan seorang dosen dan praktisi pasar modal yaitu Dr. Leo Herlambang, kegiatan ini diikuti oleh 150 orang peserta yang terdiri dari mahasiswa semester 6 Fakultas Ekonomi dan Bisnis Islam UIN Sunan Ampel Surabaya serta masyarakat umum yang didominasi kalangan milenial. Metode yang digunakan dalam penelitian ini adalah metode ceramah dan diskusi. Berdasarkan hasil test, diperoleh bahwa kegiatan pengabdian ini meningkatkan pengetahuan atas investasi dimasa pandemi. Diharapkan, pada kegiatan selanjutnya memperluas pembahasan tentang intrumen-instrumen dalam investasi  Education and Investment Planning During a Pandemic: Community Service Activities for Millennials The emergence of the Covid-19 pandemic case in Indonesia has had a significant impact on all activities and activities of the world community, especially in Indonesia. People are required to keep their distance, stay at home and reduce all their activities to reduce the intensity of face-to-face meetings with other people. One of the activities that can still be carried out at home is investment activities. The use of technology is an alternative that has a very significant role for the community in their activities during the pandemic. The purpose of holding this activity is to provide an understanding to investors, especially young or novice investors, about the right strategy for investing during a pandemic. With sources who are lecturers and capital market practitioners, namely Dr. Leo Herlambang, this activity was attended by 150 participants consisting of 6th semester students of the Islamic Faculty of Economics and Business UIN Sunan Ampel Surabaya and the general public who are dominated by millennials. The method used in this study is the lecture and discussion method. Based on the test results, it was found that this community service activity increased knowledge of investing during a pandemic. It is hoped that the next activity will expand the discussion on investment instruments
Penanganan Pembiayaan Bermasalah Akad Murabahah pada Pembiyaan KUR di Bank BSI KCP Tuban Adjeng Nurussalam; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 7 No 2 (2025): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v7i2.293

Abstract

Kredit Usaha Rakyat (KUR) di Bank Syariah Indonesia (BSI) KCP Tuban. Akad murabahah sebagai kontrak jual beli banyak digunakan dalam pembiayaan syariah untuk mendukung UMKM. Namun, pandemi COVID-19 menyebabkan lonjakan Non-Performing Financing (NPF) dari 0% pada 2019 menjadi 2,08% pada 2023, studi ini bertujuan untuk membahas pengelolaan pembiayaan bermasalah dalam akad murabahah. Studi ini menggunakan penelitian kualitatif dengan pendekatan deskriptif dengan metode wawancara sebagai teknik pengumpulan data. Hasil penelitian menunjukkan pada faktor penyebabnya meliputi aspek internal dan eksternal, termasuk ketidakmampuan nasabah memenuhi kewajiban angsuran. Untuk mengatasi hal ini, BSI KCP Tuban menerapkan berbagai langkah, seperti penjadwalan ulang, restrukturisasi, dan evaluasi kemampuan nasabah. Penelitian bertujuan merumuskan solusi guna meminimalkan risiko gagal bayar, mendukung inklusi keuangan UMKM, serta menjaga stabilitas keuangan bank. strategi penyelesaian pembiayaan bermasalah dalam perbankan syariah, berfokus pada keberlanjutan pembiayaan dan peningkatan ketahanan sektor UMKM.
Socialization of the Importance of Financial Record Keeping for MSMEs Lating, Ade Irma Suryani; Buchori, Imam; Muflihin, Mohammad Dliyaul; Rahayu, Hastanti Agustin; Aripratiwi, Ratna Anggraini; Romaisyah, Luqita; Susanto, Febry Fabian
Sahwahita: Community Engagement Journal Vol. 2 No. 2 (2025): Community Engagement Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/sahwahita.v2i2.144

Abstract

This community service program aims to enhance the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Kampung Jajan, Brebek Village, Sidoarjo, by strengthening their capacity for basic financial record keeping. Utilizing a participatory approach, the program implemented a series of targeted training sessions and personalized mentoring activities over a two-month period, involving 25 MSME participants. Pre- and post-program assessments revealed a measurable increase in participants’ understanding of the importance of financial records, as indicated by a 40% average improvement in basic accounting comprehension scores. However, the intervention also identified persistent challenges, including low awareness of financial documentation benefits, the relatively older demographic of MSME actors, and limited formal education levels. While the program demonstrated short-term improvements in financial knowledge and attitudes, further interventions are necessary to ensure behavioral change, including continuous mentoring, the development of context-based accounting modules, and collaboration with local government units to institutionalize financial training support.
Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
Edukasi HPP dan Media Sosial sebagai Penguat UMKM Kampung Topi Punggul Sidoarjo Ikhsani, Aisyah Nurul; Dwinanda, Shelinta Okta; Hidayat, Muhammad Afif; Lating, Ade Irma Suryani
Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Vol 3 No 3 (2025): September
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jenaka.v3i3.981

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian lokal Indonesia, termasuk di Kampung Topi Punggul, Sidoarjo, yang telah dikenal sebagai sentra kerajinan topi sejak tahun 1970-an. Namun, sebagian besar pelaku UMKM di sana masih menghadapi kendala serius dalam manajemen operasional, khususnya dalam perhitungan Harga Pokok Produksi (HPP) yang berdampak pada penetapan harga jual yang tidak akurat, serta kurangnya pemanfaatan media sosial untuk promosi dan perluasan pasar. Merespons permasalahan ini, kegiatan pengabdian masyarakat dilaksanakan dengan tujuan meningkatkan kapasitas pelaku UMKM melalui pendampingan penerapan sistem HPP dan pelatihan pemanfaatan media sosial sebagai sarana promosi usaha. Metode yang digunakan adalah kualitatif deskriptif melalui kerja sama langsung dengan masyarakat. Kegiatan ini berlangsung selama dua bulan (April-Mei 2025) dan meliputi survei dan wawancara awal, sosialisasi perhitungan HPP, serta edukasi dan pendampingan pemanfaatan media sosial untuk promosi. Hasil utama pengabdian menunjukkan peningkatan pemahaman dan kemampuan pelaku UMKM dalam menghitung HPP yang sebelumnya belum sistematis. Selain itu, mereka mulai aktif memanfaatkan media sosial seperti Instagram dan WhatsApp Business untuk promosi, didukung keterampilan dasar desain menggunakan Canva, serta menunjukkan perubahan positif menuju manajemen usaha yang lebih modern dan adaptif terhadap teknologi. Kegiatan ini diharapkan dapat menjadi model pemberdayaan UMKM yang dapat direplikasi di wilayah lain di Indonesia, namun perlu adanya pendampingan lanjutan dan kolaborasi dengan berbagai instansi untuk mendukung keberlanjutan dan penyediaan fasilitas penunjang yang memadai, mengingat adanya kendala keterbatasan waktu dan perangkat digital.
Penetapan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penetapan Harga Jual pada Pabrik Tempe Barokah Di Desa Bukkolan Kabupaten Situbondo Agustin, Dwi Putri; Ade Irma Suryani Lating
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6693

Abstract

Barokah Tempe Factory is the only tempeh business in Bukkolan Village, Situbondo Regency, with a fairly consistent production scale. However, in calculating the cost of production and setting the selling price, it is still based on estimates and follows market prices, which has the potential to cause losses. This research aims to calculate the cost of production using the Full Costing method and set the selling price using the Cost Plus Pricing method at the Barokah Tempe Factory. This research uses a qualitative method with a case study approach. The data used includes primary data from interviews with the factory owner and secondary data obtained from previous research.The results of the research on the calculation of the cost of production show a difference between the calculation according to the company and the full costing method, where the calculation according to the company yielded a smaller result compared to the full costing method. The results also show that the selling price set by the company is cheaper than the one using the Cost Plus Pricing method. Therefore, it is recommended that the Barokah Tempe Factory implement systematic cost recording and calculation using the Full Costing and Cost Plus Pricing methods to obtain an accurate cost of production calculation and an accurate selling price, thereby enabling optimal profit generation.
Co-Authors Adjeng Nurussalam Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Azizah, Jihan Nur Benito Awaludin Robani, Muhammad Chandra, Slamet Dwi Dewy Titik Murtosyiah Dian Eka, Dian Dliyaul Muflihin, Mohammad Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany, Eva Fitriyah, Nur Lailatul Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Imam Buchori Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Khalnaya, Yuridilla Khudzaifah, Adelia Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Latifah, Iif Ainul M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Taufiqur Rohman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nandha Nur Jagadhitawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Risna Prisilia Margarita Riza Sufia Latifa Rohman, Muhammad Taufiqur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sari, Devi Pramita Setiawan, Yumna Rosyinda Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima