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PELATIHAN AKUNTANSI EMKM MELALUI APLIKASI SI APIK PADA PEMUDA KARANG TARUNA TUNAS BANGSA DESA WONOASRI KEC. TEMPUREJO KAB. JEMBER Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah; Astuti, Diana Dwi
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i1.428

Sebagian besar pengusaha umkm tidak mengetahui laba yang didapatkan, mereka menjawab bukan dengan nominal angka rupiah melainkan dengan benda-benda berwujud seperti motor, rumah, atau mobil. Jawaban tersebut tidak menggambarkan laba yang sebenarnya didapatkan oleh perusahaan karena itu merupakan salah satu penggunaan dana yang mungkin didanai dari laba atau justru dari utang ataupun pengambilan modal pemilik. Karena hal itulah maka kegiatan pelatihan akuntansi melalui aplikasi si Apik ini disambut hangat oleh para pemuda karang taruna untuk meningkatkan literasi tentang akuntansi dan mengukur laba secara baik dan benar. Kegiatan ini diadakan dengan metode ceramah dan learning by doing. Kegiatan semacam ini sangat bermanfaat bagi pemua karang taruna. Materi yang diberikan dapat menambah pemahaman mereka dibidang akuntansi. Keywords : Akuntansi, UMKM, Aplikasi

The Influence of Principal Leadership, Work Motivation, and Work Discipline on Teacher Performance Sucipto, Afan; Handayani, Yuniorita Indah; Dimyati, Muhaimin
Clean and Sustainable Production Vol. 2 No. 2 (2024): July - December
Publisher : PT. AHS Konsultan dan Pelatihan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62406/csp.2024.009

Teachers performance is an activity shown by a teacher carrying out his work. Problems in teacher performance are new teachers who are not from education, national exam scores which always decline every year and teachers who do not teach according to their abilities. In this study, the factors that are suspected to influence teacher performance are the principal's leadership, work motivation and work discipline. The aim of this study was to determine whether there was an influence between the leadership of the school principal, work environment, work motivation and work discipline on the performance of the SMA Darussalam Blokagung teachers. The population in this study was 45 teachers of SMA Darussalam Blokagung. This research is a population study, which means used the entire number of teachers at SMA Darussalam Blokagung. The method used in this research is percentage descriptive statistics and multiple linear regression analysis by distributing questionnaires. This study shows that principal leadership has a positive and significant influence on teacher performance at SMA Darussalam Blokagung. Work motivation also plays an important role in improving teacher performance, both in terms of intrinsic and extrinsic motivation. Work discipline has been shown to contribute to teacher effectiveness in managing classes and carrying out their professional duties. Overall, leadership, work motivation, and work discipline together create a more productive learning environment and improve student learning outcomes.

PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH TERHADAP PROFITABILITAS BPRS DI DAERAH TAPAL KUDA JAWA TIMUR Ningsih, Wiwik Fitria; Yusuf, Muhammad Angga; Handayani, Yuniorita Indah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1126

This study aims to analyze the effect of mudharabah, musyarakah and murabahah financing on the profitability of BPRS in the Tapal Kuda area with the variables studied are Mudharabah financing, Musyarakah financing and Murabahah financing and using the NPM ratio. The research method used is descriptive research with a quantitative approach. The population used is 7 Islamic Rural Banks and the sample used is 3 Islamic Rural Banks with purposive sampling technique including BPRS Asri Madani Nusantara Jember, BPRS Daya Artha Mentari Pasuruan, and BPRS Ummu Pasuruan during the period 2015 – 2019. Sources of data obtained from the results of the related BPRS publications and through the official OJK website. The type of data obtained is secondary data based on the results of the BPRS annual financial report. The analytical tool used is multiple linear regression analysis. The results of this study indicate that partially mudharabah financing has no significant effect on profitability, musyarakah financing has no significant effect on profitability, while murabahah financing has no significant effect on profitability. Simultaneously, mudharabah, musyarakah, and murabahah financing have no significant effect on profitability.

Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.

Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.

IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENUNJANG PERWUJUDAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA WRINGINREJO KECAMATAN GAMBIRAN KABUPATEN BANYUWANGI Ningrum, Arni Tia; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2288

This study aims to examine the implementation and impact of the Village Financial System (Siskeudes) in supporting transparency and accountability in the financial reporting of Wringinrejo Village, Gambiran Subdistrict, Banyuwangi Regency. A qualitative approach was used, relying on primary and secondary data collected through observation, interviews, and documentation. Informants in this research included the Village Head, Village Secretary, and the Heads of Finance, Planning, and Administration. A purposive sampling technique was employed to select informants. The findings indicate that the implementation of Siskeudes has been effective, fostering coordination among village officials in managing finances transparently and accountably. Although there were minor challenges, such as limited understanding of the application, these were manageable by the village administration. Overall, the use of Siskeudes has had a positive impact by making financial management and reporting more practical, secure, and efficient.

The Effect of Training and Work Environment on Performance of Employees Through Organizational Commitment as Intervening Widiyastini, Reni Dwi; Handayani, Yuniorita Indah; Kusuma, Dedy Wijaya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.979

Work problems at the Department of Public Works, Water Resources, and Construction of Bondowoso Regency include budget constraints, technical constraints, and lack of coordination and supervision. The purpose of this study is to test and analyze the effect of training and work environment on employee performance through organizational commitment as an intervention variable on employees of the BSBK Department of Bondowoso Regency. This study is included in explanatory research with a population of 183 and a sample of 126 respondents obtained by calculating the slovin formula, the sampling technique used is purposive sampling. The data analysis technique used is Structural Equation Modeling (SEM) which is processed with Smart PLS 4.0. Based on the results of the data analysis, it shows that training has a significant effect on organizational commitment. The work environment has a significant effect on organizational commitment of the BSBK Department of Bondowoso Regency. Training, work environment and organizational commitment have a significant effect on employee performance at the BSBK Office of Bondowoso Regency. Training has a significant effect on employee performance through organizational commitment at the BSBK Office of Bondowoso Regency. The work environment has a significant effect on employee performance through organizational commitment at the BSBK Office of Bondowoso Regency. Therefore, BSBK Bondowoso Regency needs to improve training programs that are in accordance with current needs, as well as create a more ergonomic and comfortable work environment. These steps are expected to increase employee work effectiveness and support the achievement of organizational goals optimally

Peranan Kepuasan Kerja dalam Memediasi Tingkat Pendidikan, Promosi Jabatan dan Pengembangan Karir Terhadap Kinerja Pegawai Ansori, Ansori; Handayani, Yuniorita Indah; Astuti, Diana Dwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.850

Peningkatan kinerja aparatur sipil negara (ASN) menjadi salah satu fokus utama dalam upaya mewujudkan tata kelola pemerintahan yang efektif dan berkualitas. Faktor-faktor internal seperti tingkat pendidikan, promosi jabatan, dan pengembangan karir diyakini berkontribusi terhadap peningkatan kinerja tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendidikan, promosi jabatan, dan pengembangan karir terhadap kinerja pegawai, dengan kepuasan kerja sebagai variabel mediasi, pada Dinas Bina Marga, Sumber Daya Air, dan Bina Konstruksi Kabupaten Bondowoso. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis). Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh pegawai ASN di instansi tersebut dengan teknik sensus. Instrumen penelitian telah diuji validitas dan reliabilitasnya, dan analisis data dilakukan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa tingkat pendidikan, promosi jabatan, dan pengembangan karir berpengaruh signifikan terhadap kepuasan kerja. Kepuasan kerja juga memiliki pengaruh positif terhadap kinerja pegawai. Namun, kepuasan kerja tidak terbukti memediasi hubungan antara variabel-variabel tersebut dengan kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan pendidikan formal, penerapan sistem promosi yang adil, dan program pengembangan karir yang berkelanjutan dapat mendorong peningkatan kepuasan kerja dan berdampak positif terhadap kinerja. Penelitian ini memberikan rekomendasi strategis bagi pemerintah daerah dalam merancang kebijakan pengembangan sumber daya manusia, serta menjadi referensi penting dalam penguatan manajemen SDM di sektor publik

The Influence of Financing, Financing Risk and Liquidity Risk on the Profitability of Private Islamic Commercial Banks (BUS) in Indonesia Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2368

This research aims to determine the effect of mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk on profitability in Private Sharia Commercial Banks in 2019-2023. The study used is quantitative explanatory method. The data used are derived from annual financial reports of Private Sharia Commercial Banks. The population in this research is Private Sharia Commercial Banks listed on the Financial Services Authority (OJK). The sampling technique used is the purposive sampling and obtained 5 banks. The data analysis used are classical assumption testing, multiple linear regression, coefficient of determination (R¬2) and hypothesis testing. The results show that mudharabah financing, murabahah financing, financing risk, and liquidity risk partially have no effect on profitability while partially musyarakah financing has a significant effect on profitability. This result indicate that bank need to develop musyarakah financing, increase operational efficiency and develope effective risk managemen system. Meanwhile sharia banks need to improve management capabilities ini managing mudharabah and murabahah financing and develop new product that are more profitable. Sharia banks have to maintain financing risk (NPF) so that it do not cause potential losses in the future, Sharia banks also need to improve managemen capabilities in managing liquidy risk

ANALISIS MANAJEMEN RISIKO PEMBIAYAAN LAYANAN BERBASIS JAMAAH PADA BMT NU JAWA TIMUR CABANG WULUHAN JEMBER Sari, Novita; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.1743

Tujuan pada penelitian ini adalah untuk menganalisis penerapan manajemen risiko pembiayaan berbasis jamaah pada Koperasi Simpan Pinjam Pembiayaan Syariah pada BMT NU Jawa Timur Cabang Wuluhan Jember. Jenis penelitian yaitu penelitian kualitatif dengan teknik pengambilan sampel yang digunakan adalah teknik snowball sampling. Metode penelitian dengan cara pengumpulan data observasi, wawancara, dokumentasi. Metode analisa yang digunakan yaitu reduksi data, penyajian data dan verifikasi data. Hasil penelitian pada BMT NU Jawa Timur Cabang Wuluhan Jember telah menerapkan manajemen risiko dalam pembiayaan lasisma. Kesimpulan penelitian ini yaitu BMT NU dalam meminimalisir risiko dengan melakukan survey kelayakan nasabah, wawancara, keputusan pembiayaan, proses pencairan, dan controlling. BMT NU tidak menerapkan adanya collateral dalam pembiayaan lasisma, tetapi hanya menggunakan analisis 4C yaitu (Character, Capacity, Capital, Condition of Economy).

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