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All Journal Humanism : Jurnal Pengabdian Masyarakat Ekalaya : Jurnal Ekonomi Akuntansi IIJSE
Virana, Tiara Anindya
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Religion Humanities Economics, Econometrics & Finance Education Public Health

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Determinan Kesuksesan Sistem Informasi Akuntansi: Studi Persepsional di Lembaga Pendidikan Dasar Muhammadiyah Virana, Tiara Anindya; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.912

Abstract

This study aims to identify the factors that influence the success of Accounting Information Systems (AIS) in Muhammadiyah primary education institutions.The perceptual approach is used to measure the opinions of AIS users. The research method used was a survey through questionnaires distributed to 100 respondents from various Muhammadiyah elementary schools in Surabaya city. Data analysis was conducted using descriptive statistical methods and Partial Least Square to identify the main factors of AIS success. The results showed that information quality had no significant effect on satisfaction and use of accounting systems, while service quality also had no significant effect on satisfaction and system quality had no significant effect on the use of accounting information systems. This study provides recommendations for improving accounting information systems in basic education institutions and provides practical insights by providing theoretical insights into the key factors that influence the successful implementation of such systems.
Pendampingan Penentuan Harga Pokok Produksi dengan Metode Full Costing Pada UMKM Camilan Anugerah Surabaya Sunarwati, Novi; Sa'diyah, Halimatus; Roosmawarni, Anita; Virana, Tiara Anindya
Humanism : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v5i1.20595

Abstract

Abstrak Permasalahan yang sering dihadapi oleh UMKM saat ini kebanyakan terkait penentuan harga pokok produksi yang tidak sesuai. Adakalanya penentuan harga pokok produksi oleh UMKM lebih murah dan ada yang kemahalan dari harga pasar. Hal ini mengakibatkan sulit berkembangnya UMKM dalam persaingan dunia bisnis. Dengan adanya pengabdian ini bertujuan untuk melakukan pendampingan penetapan harga pokok produksi dengan metode full costing. Pendampingan dilakukan secara langsung yaitu menjelaskan, memaparkan dan menghitungkan perhitungan harga pokok produksi pada produk keripik pisang, keripik tempe dan carang mas dengan metode full costing per satu kali produksi. Hasil pengabdian didapatkan informasi perhitungan harga pokok produksi setiap unit menurut UMKM pada keripik pisang sebesar Rp 7.794, keripik tempe sebesar Rp 6.588 dan carang mas sebesar Rp 4.081. Perhitungan harga pokok produksi setiap unit menurut full costing pada keripik pisang sebesar Rp 8.799, keripik tempe sebesar Rp 7.632 dan carang mas sebesar Rp 4.764. Harga yang disarankan untuk perhitungan harga pokok produksi yaitu berdasarkan metode full costing dengan keuntungan lebih maksimal.   Kata Kunci: harga pokok produksi, metode full costing, UMKM
Pendampingan Penentuan Harga Pokok Produksi dengan Metode Full Costing Pada UMKM Camilan Anugerah Surabaya Sunarwati, Novi; Sa'diyah, Halimatus; Roosmawarni, Anita; Virana, Tiara Anindya
Humanism : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v5i1.20595

Abstract

Abstrak Permasalahan yang sering dihadapi oleh UMKM saat ini kebanyakan terkait penentuan harga pokok produksi yang tidak sesuai. Adakalanya penentuan harga pokok produksi oleh UMKM lebih murah dan ada yang kemahalan dari harga pasar. Hal ini mengakibatkan sulit berkembangnya UMKM dalam persaingan dunia bisnis. Dengan adanya pengabdian ini bertujuan untuk melakukan pendampingan penetapan harga pokok produksi dengan metode full costing. Pendampingan dilakukan secara langsung yaitu menjelaskan, memaparkan dan menghitungkan perhitungan harga pokok produksi pada produk keripik pisang, keripik tempe dan carang mas dengan metode full costing per satu kali produksi. Hasil pengabdian didapatkan informasi perhitungan harga pokok produksi setiap unit menurut UMKM pada keripik pisang sebesar Rp 7.794, keripik tempe sebesar Rp 6.588 dan carang mas sebesar Rp 4.081. Perhitungan harga pokok produksi setiap unit menurut full costing pada keripik pisang sebesar Rp 8.799, keripik tempe sebesar Rp 7.632 dan carang mas sebesar Rp 4.764. Harga yang disarankan untuk perhitungan harga pokok produksi yaitu berdasarkan metode full costing dengan keuntungan lebih maksimal.   Kata Kunci: harga pokok produksi, metode full costing, UMKM
The Effect of Non-Performing Financing and Financing to Deposit Ratio on Capital Adequacy Ratio in Sharia Commercial Banks in Indonesia Soviani, Enjeli Femi; Rafsanjani, Haqiqi; Virana, Tiara Anindya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) in Sharia Commercial Banks in Indonesia, both in the short and long term. The main problem studied is how financing risks and the effectiveness of intermediation affect the capital resilience of Islamic banks in the midst of financial industry dynamics. This study uses a quantitative approach with an associative design and time series data for the 2018–2024 period sourced from the publication of the Financial Services Authority (OJK). The analysis methods used included ADF stationarity test, optimal lag test, VAR stability test, Granger causality test, Johansen cointegration test, and Vector Error Correction Model (VECM) estimation, which was complemented by Impulse Response Function (IRF) and Variance Decomposition (VD) analysis. The results showed that all variables were stationary at the first difference level and there were three cointegration relationships, which indicated a long-term relationship between variables. The VECM estimate shows that NPF has a negative and significant effect on CAR in the long term, while FDR has no significant effect on either the short or long term. Granger's causality test found a one-way relationship from CAR to NPF, while the relationship between FDR and CAR was insignificant. These findings indicate that the strengthening of Islamic banks' capital is more influenced by the quality of financing than the intermediation function. This research contributes empirically in enriching the literature on Islamic banking stability and provides policy implications for regulators and bank management in prioritizing financing risk control to maintain sustainable capital adequacy.
Co-Authors Bambang Sutopo Haqiqi Rafsanjani Roosmawarni, Anita Sa'diyah, Halimatus Soviani, Enjeli Femi Sunarwati, Novi