p-Index From 2021 - 2026
8.217
P-Index
This Author published in this journals
All Journal SEGMEN Jurnal Manajemen dan Bisnis Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Social Science and Business Abditani : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ecobuss JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Jurnal Pengabdian Masyarakat IPTEKS Kontribusia : Research Dissemination for Community Development Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) juremi: jurnal riset ekonomi Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Borobudur Accounting Review Journal of Pedagogy and Education Science Jurnal Mahasiswa Entrepreneur West Science Business and Management National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Lingkungan Neraca Manajemen, Akuntansi, dan Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian Masyarakat Manage Jurnal Penelitian IPTEKS Proceeding of International Conference on Social Science and Humanity
Claim Missing Document
Check
Articles

Aplikasi Akuntansi Zahir Accounting 5.1 untuk Pengolahan Data Keuangan pada UD Barokah Material Lumajang Aldi Noviansyah; Diyah Probowulan; Rendy Mirwan Aspirandi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.2357

Abstract

Peran akuntansi sangat penting untuk pengelolaan data keuangan dalam perusahaan, dimana dalam suatu perusahaan pastinya membutuhkan hasil dari pengelolaan data keuangan yaitu laporan keuangan. Penggunaan Zahir Accounting Versi 5.1 dapat menjadi pilihan sebagai alat bantu pencatatan dan pengelolaan data transaksi pada UD Barakoh Material Lumajang serta mampu mengurangi kesalahan-kesalahan dalam proses pencatatannya. Pengimplementasian aplikasi Zahir Accounting versi 5.1 dapat membantu dalam memenuhi kebutuhan informasi yang akurat, serta lebih efektif dan efisien. Pengimplementasian aplikasi Zahir Accounting versi 5.1 mempermudah dalam pencarian sebuah data serta untuk keamanan data lebih terjamin. Pengimplementasian aplikasi Zahir Accounting versi 5.1 lebih efisien dalam proses pembuatan laporan keuangan yang dibutuhkan UD Barakoh Material Lumajang.
Penerapan Sak Etap Pada Bumdes Arum Jaya Mandiri Desa Jambearum Kecamatan Puger Kabupaten Jember Firda Novianti Afkarina; Diyah Probowulan; Astrid Maharani
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 5: April 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

Implementation of SAK ETAP in BUMDes Arum Jaya Mandiri Jambearum Village. The purpose of this study was to analyze the application of SAK ETAP in BUMDes Arum Jaya Mandiri Jambearum Village. This type of research is qualitative descriptive. Primary data can be obtained from direct sources, secondary data from intermediary media. The financial statements of BUMDes Arum Jaya Mandiri only make statements of financial position and profit and loss statements per the end of accounting period, this is not in accordance with the provisions of SAK ETAP. Completeness in the presentation of the Arum Jaya BUMDes financial report which should follow the reference to SAK ETAP is still lacking. The information submitted by the compilers of financial statements is still lacking so that it can be used as material for performance evaluation in its preparation for the future.
Rekonstruksi Laporan Keuangan Berstandar SAK EMKM CV. Superindo Abadi Jember Tuti Amalia; Diyah Probowulan; Rendy Mirwan Aspirandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i1.1081

Abstract

Micro, Small and Medium Enterprises (UMKM) are a form of business established by individuals or groups that are seen from the scale of home businesses and small businesses. Every business is expected to have financial reports to analyze financial performance, Financial Accounting Standards for EMKM namely, SAK EMKM. This study aims to reconstruct the financial statements and analyze the financial statements of CV. Superindo Abadi Jember is in accordance or not in accordance with SAK EMKM standards. The type of research used in this research is descriptive qualitative with a case study approach. The results of this study indicate that CV Superindo Abadi Jember is not ready to implement financial reports in accordance with the applicable SAK EMKM standards, while there are deficiencies in HR (Human Resources) who are unable to understand the preparation of financial reports that have been set in SAK EMKM. The researcher hopes that by preparing financial reports that are in accordance with standards both manually and computerized for CV Superindo Abadi Jember can be used as an example of making financial reports in the following year and can understand how important financial reports are which can later be applied for the next business continuity.
Urgensi Pelatihan Penyusunan Laporan Keuangan Berbasis ISAK 35 Pada AUMDik Se-Kab. Jember Diyah Probowulan; Dhian Wahana Putra
Jurnal Pengabdian Masyarakat Manage Vol. 4 No. 02 (2023): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v4i02.468

Abstract

Muhammadiyah as a da'wah organization enforcer of truth and deterrent of ugliness committed to educating life based on tawhid and renewal. The renewal of Muhammadiyah in the field of education is to integrate faith, morals, and the progress of the education system. The Primary and Secondary Education Council (Dikdasmen) is actively trying to improve the management of Amal Usaha Muhammadiyah (AUM) in this field of education, especially in the financial management of Elementary schools, Junior High Schools, and Senior High Schools. AUM financial management has improved but has not been maximized, because there is still AUMDik di Jember Regency that does not prepare financial statements based on ISAK 35, this reporting is the basis for determining the amount of tax and for NIB management. This problem arises because almost 76% of school treasurers are occupied by someone who does not have accounting competence. This community service program was carried out to train AUMDik treasurers for the preparation of ISAK 35-based financial statements. The program implementation method involves school managers and the PDM Education Council, Jember Regency. The program starts with initial observation, problem formulation, socialization, mentoring, and reporting. The result of the assistance is an increase in the treasurer's ability to compile financial statements based on ISAK 35
Asistensi Penyusunan RAPBM Pada Bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur Probowulan, Diyah; Anna Marina; Fityan Izza Noor Abidin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2662

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberikan asistensi kepada bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur dalam penyusunan Rencana Anggaran Pendapatan dan Belanja Muhammadiyah (RAPBM) melalui One Day Workshop dan sesi asistensi, sehingga mereka dapat memahami dan menerapkan teknik penyusunan anggaran yang efektif. Kegiatan pengabdian masyarakat ini meliputi tahap pengumpulan peserta melalui undangan resmi, diikuti oleh workshop dan asistensi penyusunan RAPBM yang dilakukan secara berkelompok untuk bendahara dan pengelola PDM-PDM se-Jawa Timur, dengan tim penyusun bertindak sebagai panitia dan asisten. Hasil kegiatan PKM ini adalah suksesnya penyusunan dokumen RAPBM yang akuntabel dan memenuhi standar yang ditetapkan oleh para bendahara dan pengelola PDM se-Jawa Timur. Kegiatan asistensi ini berhasil meningkatkan kapasitas bendahara dalam penyusunan RAPBM, memperkuat pengelolaan keuangan di PDM-PDM se-Jawa Timur, dan membangun komunitas yang saling mendukung, dengan harapan dapat berkontribusi pada pengelolaan anggaran yang lebih baik dan transparan di masa depan
Pendampingan Penyusunan Laporan Keuangan Fiskal SMKS Muhammadiyah Jatiroto Kab. Lumajang Probowulan, Diyah; Feti Fatimah; Achmad Syahfrudin
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v4i1.9586

Abstract

Community service activities at SMKS Muhammadiyah Jatiroto Lumajang aim to improve the understanding and skills of school managers related to tax obligations and financial management. With the increasing number of Muhammadiyah schools and the challenges faced in school tax management, this program is carried out through financial literacy training, tax calculation simulations, and assistance in the preparation of tax reports. During the period of January 6 to 8, 2025, the training was successfully attended by school managers, who showed a 75% increase in understanding after the training. The simulation of tax calculation and assistance in the preparation of tax reports also showed positive results, with 95% of participants able to complete their tasks well. This activity not only improves tax literacy, but also contributes to transparency and accountability in school financial management. The next stage plan includes evaluation, follow-up training, the formation of a tax management team, and socialization to stakeholders. Thus, this activity is expected to have a long-term impact on financial and educational management at SMKS Muhammadiyah Jatiroto and other schools around it.
Peran Faktor Pemahaman Akuntansi dan Keterampilan Penggunaan Sistem Informasi Akuntansi dalam Meningkatkan Keandalan Laporan Keuangan Koperasi di Kabupaten Jember Wahidah, Naili Nur Arifah; Probowulan, Diyah; Zulkarnaenni, Achmad Syahfruddin
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2823

Abstract

Kajian ini memiliki sasaran untuk menelaah dampak pemahaman akuntansi dan keterampilan pemanfaatan Sistem Informasi Akuntansi (SIA) atas keandalan laporan keuangan pada koperasi simpan pinjam di Kabupaten Jember. Latar belakang studi ini dilandasi oleh urgensi mutu laporan keuangan yang menjadi landasan penentuan kebijakan ekonomi yang akurat, terutama pada konteks koperasi dengan limitasi pada aspek sumber daya. Rancangan penelitian yang diaplikasikan ialah pendekatan kuantitatif dengan metode survei. Data pokok dihimpun lewat pendistribusian angket kepada seratus partisipan dari lima puluh koperasi yang berstatus aktif, yang seleksinya mengandalkan teknik purposive sampling. Data yang terhimpun kemudian diolah menggunakan SPSS dengan uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, serta koefisien determinasi (R²). Temuan riset mengindikasikan bahwa pemahaman akuntansi tidak memberi pengaruh signifikan terhadap keandalan laporan keuangan. Sebaliknya, keterampilan penggunaan SIA memperlihatkan kontribusi positif dan signifikan. Keadaan ini menegaskan bahwa kompetensi teknologi dalam manajemen finansial memegang peranan krusial dalam memajukan keandalan laporan keuangan koperasi. Dengan demikian, peningkatan kompetensi teknis dalam pengoperasian SIA menjadi hal yang krusial di era digital saat ini untuk mendukung transparansi dan akuntabilitas pelaporan keuangan koperasi.
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2821

Abstract

This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.
Strategi Mengembangkan Madrasah Berbasis Literasi: Studi Atas Kepala Madrasah Ibtidaiyah Muhammadiyah 1 Watukebo, Jember Putra, Dhian Wahana; Probowulan, Diyah
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1560

Abstract

Literasi merupakan kata kunci yang tidak dapat ditinggalkan apabila ingin meningkatkan mutu pendidikan. Makna literasi yaitu kemampuan mengakses, memahami, dan menggunakan informasi secara cerdas. Berkanaan dengan akses informasi secara cerdas, maka sekolah harus mampu menyediakan bahan bacaan yang mudah diakses oleh siswa agar minat baca anak meningkat. Kepala Madrasah Ibtidaiyah Muhammadiyah 1 Watukebo, melakukan serangkaian strategi dalam mewujudkan madrasah berbasis literasi. Tujuan penelitian ini adalah untuk mengetahui bagaimana strategi yang dilakukan oleh Kepala Madrasah Ibtidaiyah Muhammadiyah 1Watukebo dalam mengembangkan madrasah berbasis literasi. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Pendekatan tersebut diambil dengan tujuan agar dapat menggambarkan secara sistematis fakta-fakta pada lokasi penelitian. Hasil penelitian menunjukkan bahwa Strategi Kepala Madrasah Ibtidaiyah Muhammadiyah 1 Watukebo dalam mengembangkan madrasah berbasis literasi yaitu dengan Inovasi, Loncatan, Stakeholder, Posisi, dan Persepsi. Kesimpulannya dalam mengembangkan madrasah berbasis literasi terdapat 5 (lima) strategi yang digunakan oleh Kepala Madrasah Ibtidaiyah Muhammadiyah 1 Watukebo, kelima strategi tersebut sebagaimana tertulis pada hasil penelitian.
ORGANIZATIONAL STRUCTURE APPROACH TO ORIGINAL REGIONAL INCOME: AN ANALYSIS REVIEW IN BONDOWOSO REGENCY Susilowati; Diyah Probowulan; Sanosra, Abadi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.181

Abstract

Objective: PAD is the main source of regional financing to support government administration and development at the regional level. The reason why research on PAD is important is to measure regional financial independence, assess local economic potential, assess the impact of policies and programs and to increase transparency and accountability. Method: The research method used is descriptive qualitative research with a case study approach and literature review. Results: there has been overlapping of duties and functions between fields, namely in the Tax and Levy Sector as well as the PBB P2 and BPHTB Sector, (2) not yet optimal in terms of planning and policy, (3) not yet optimal in digital databases (4) not yet optimal in management and coaching retribution; (5) there is no field that specifically handles inspection and enforcement Novelty: To fill the gap in research regarding PAD revenues related to organizational structure, the author focuses on analyzing reviews of organizational structure approaches to Regional Original Income, with the hope that this can provide useful insights for policy making in regional government and enrich existing literature regarding PAD management.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan izza noor abidin Halim, Moh Halimatus Sa’diyah Handayani, Fian Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin