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All Journal Jurnal Ekonomi Modernisasi The International Journal of Accounting and Business Society Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SENMEA
Nurbatin, Defia
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Model Pengembangan Sistem Informasi Akuntansi Taman Pendidikan Alquran Nurbatin, Defia
Jurnal Ekonomi Modernisasi Vol. 13 No. 2 (2017): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.689 KB) | DOI: 10.21067/jem.v13i2.1773

Abstract

The purpose of this research to generate models of Accounting System in the form of Standard Operating Procedures (SOP) for guidance on the accuracy of management information for the management TPQ Al-Hidayah Dau Malang. The research phase starting from problem identification, data collection, preparation of the product, product testing (validation expert) and penyepurnaan final product. Data collection techniques that focus group discussions, observation, interview and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of four aspects, namely ratings aspects of usability, simplicity, completeness and legibility. The technique used to analyze data on the validation of scoring is to use the average value of the test. The study produced a quality system in the form of 10 SOP Flow Information Financial Recording and 8 SOP Flow of Information Management and Financial Control that shows the application of SOP has to be implemented and the feasibility of value according to user needs.
PEMBERDAYAAN WANITA MELALUI PENDIDIKAN KEUANGAN UNTUK MENINGKATKAN KEUANGAN PRODUKTIF KELUARGA Indrawati, Novy Karmelita; Juniarsa, Nurtjahja; Waluya, Setiya Adi; Susilo, Hardi; Nurbatin, Defia; Lestari, Pudji; Rhamadhani, Shely Zakiatun Nisa
Jurnal Edukasi Pengabdian Masyarakat Vol 3 No 2 (2024): APRIL 2024
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v3i2.4004

Abstract

Peran wanita sebagai pengelola keuangan dalam rumah tangga sangat penting dalam menentukan kesejahteraan keluarga. Namun, banyak wanita kurang memahami pentingnya mengelola keuangan secara produktif. Pengabdian ini bertujuan untuk memberikan pendidikan keuangan kepada wanita di Desa Sanankerto guna meningkatkan pengetahuan dan keterampilan mereka dalam mengelola keuangan produktif. Pengabdian ini menggunakan pendekatan kelas edukasi keuangan dan simulasi praktik keuangan kepada 30 ibu rumah tangga PKK di Desa Sanankerto. Metode pengumpulan data menggunakan pre-posttest untuk mengukur peningkatan pengetahuan, serta observasi untuk mengukur peningkatan keterampilan. Pengabdian memberikan hasil terdapat peningkatan rata-rata skor post-test menjadi 80 dari semula 60. Terdapat peningkatan keterampilan peserta dalam menggunakan aplikasi perencanaan keuangan dan investasi. Hasil wawancara menunjukkan peningkatan kesadaran akan pentingnya mengelola keuangan secara produktif. Pendidikan keuangan berhasil meningkatkan pengetahuan dan keterampilan wanita dalam mengelola keuangan secara produktif guna meningkatkan kesejahteraan keluarga.
The Dimensions of Environmental Accounting Philosophy in Higher Education Institutions' Risk Management Ika Pratiwi, Amelia; Widhianningrum, Purweni; Nurbatin, Defia; Endang Purwati, Ninik
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.824

Abstract

Purpose — This paper describes how environmental accounting philosophy affects several aspects of risk management in higher education institutions. Design/methodology/approach — This paper employs a qualitative research design with a literature review approach. Findings — The Risk Management framework in higher education institutions is constructed based on philosophical ideals from the environmental accounting dimension. The environmental accounting dimension's philosophical values include profit, people, planet, phenotechnology, and prophet. Based on these five factors, leaders of organizations will always make decisions about their vision and mission, goals, strategies, policies, risk management procedures, and risk classification. Practical implications—The research's results could assist all workers and work unit leaders in understanding how opportunities, hazards, and risk management affect gaining a competitive edge and carrying out the mission and vision of higher education institutions. Originality/value — This paper provides a framework integrating risk management practices in higher education institutions with the five environmental accounting dimensions (profit, people, planet, phenotechnology, and prophet). Keywords — Environmental Accounting, Risk Management, Higher Education. Paper type — Qualitative study
Model Pengembangan Sistem Akutansi Sebagai Kelola Informasi Akuntansi Pada Taman Pendidikan Al-Qur’an (TPQ) Nurul Huda Sukun Malang Alifianto, Muhammad Budi; Nurbatin, Defia
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

The purpose of this research is to produce an Accounting System model in the form of Standard Operating Procedure (SOP) as a guide to the accuracy of Accounting Information at TPQ Nurul Huda Malang. This type of research is a modified research and development model from Fitriana (2016). The research phase starts from problem identification, data collection, product preparation, product testing (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, Observation, Interview and questionnaire (questionnaire). The questionnaire as an expert validation instrument consists of 4 aspects of assessment, namely aspects of usability, convenience, completeness and readability. The technique used to analyze the data from the validation scoring results is to use the average test value. This study resulted in a quality system in the form of 10 SOP for Financial Recording Information Flow and 8 SOP for Financial Management Information Flows which showed that the implementation of SOP had value feasibility to be implemented and in accordance with user needs.
ANALYST COVERAGE, INFORMATION ASYMMETRY, AND ACCOUNTING CONSERVATISM: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Nurbatin, Defia
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 2 (2025): Desember 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i2.203

Abstract

The purpose of this study was to examine the effect of analyst coverage on information asymmetry and accounting conservatism in the manufacturing sector. Data processing and analysis testing in this study was carried out using Eviews 19. The researcher's initial analysis showed that there were 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which became the research sample. On this basis, this study analyzed 190 companies during the observation period, namely 2010 - 2019. Then the test results can be concluded that 1) analyst coverage does not significantly affect information asymmetry; 2) analyst coverage does not significantly affect accounting conservatism. This research is expected to provide input for regulators in evaluating the effectiveness of the role of analyst coverage as an external monitoring mechanism. In addition, the results of this study are expected to provide an evaluation of the role of analyst coverage related to the quality of the analysis produced especially for investors in making investment decisions.
Co-Authors Alifianto, Muhammad Budi Endang Purwati, Ninik Ika Pratiwi, Amelia Indrawati, Novy Karmelita Pudji Lestari Purweni Widhianningrum Rhamadhani, Shely Zakiatun Nisa Susilo, Hardi Waluya, Setiya Adi