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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Armeliza, Diah
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Penyusunan Laporan Keuangan Entitas Nonlaba Berdasarkan SAK Entitas Privat dengan Menggunakan Microsoft Excel Arthawan, Ezzra; Armeliza, Diah; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.04

Abstract

The research is based by the importance of accountability in managing funds in non-profit organizations, as well as the low compliance of foundations in preparing financial reports in accordance with applicable standards. The results of observations conducted at the Taman Al Muhajirin 1407 Foundation show that the foundation only keeps simple financial records based on cash, without referring to the accounting principles set out in SAK EP. This research uses a qualitative approach with descriptive research methods and data collection techniques through interviews, observations, and document analysis. This research also uses the Research and Development (R&D) with ADDIE methods to compile guidlines fo using Microsoft Excel as a tool in preparing foundation financial reports. The results of this research indicate that the financial reports of the Taman Al Muhajirin 1407 Foundation can be prepared in accordance with SAK EP and presented in accordance with ISAK 335. The guidelines for using the Microsoft Excel program provide practical steps in preparing financial reports, so that the management of the Taman Al Muhajirin 1407 Foundation can prepare financial reports in accordance with SAK EP and ISAK 335 independently.
Analisis Kinerja Keuangan dan Kontribusinya Bagi Kesejahteraan Masyarakat pada Pemerintah Kota Tangerang Agustin, Stevani; Armeliza, Diah; Nasution, Hafifah
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1365

Abstract

This study aims to analyze financial performance measured using regional financial ratios and to analyze how financial performance contributes to community welfare. The Tangerang City Government serves as the research object. In the data collection process, this study employs secondary data, specifically the LKPD of the Tangerang City Government for the years 2018-2022, utilizing descriptive quantitative methods. The results of this study reveal that the financial performance of the Tangerang City Government is deemed satisfactory. These evidenced by a relatively high independence ratio attributed to the substantial realization of PAD, a strong decentralization ratio beacuse of consistent optimization of its regional potential, and an effectiveness ratio classified as highly effective due to consistently surpassing the predetermined revenue target/budget. However, the efficiency ratio of PAD is somewhat efficient, owing to the substantial costs incurred in collecting PAD and the fluctuating growth ratio due to the decline in 2020, caused by the impact of the COVID-19 pandemic. as to the contribution to community welfare, the Tangerang City Government allocates expenditures, particularly across four indicators/aspects (education, health, social, and labor) all of which display consistent growth, that allocation distributed in the programs and activities aimed at enhancing community welfare. A recommendation for future researchers is to consider employing primary data collection methods, such as direct interviews with community members or city government officials, to gain further insights into financial performance and its impact on community welfare.
Analisis Laporan Keuangan Pemerintah Provinsi DKI Jakarta Sebelum dan Selama Pandemi COVID-19 Rambe, Rauni Duha; Armeliza, Diah; Handarini, Dwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Adanya pandemi COVID-19 membuat Pemerintah daerah kesulitan untuk mengelola dan mengungkapkan keuangannya secara akuntabel. Analisis laporan keuangan adalah sebagai alat dalam menganalisis data keuangan untuk menilai kondisi dan kinerja keuangan, serta memprediksi kinerja keuangan di masa depan. Provinsi DKI Jakarta juga diperkirakan akan merasakan dampak dari wabah COVID-19 ini. Penelitian ini akan mengkaji dan membandingkan kondisi keuangan Provinsi DKI Jakarta dari tahun anggaran 2018 hingga 2021. Metode kuantitatif deskriptif digunakan dalam penelitian ini, yang meliputi analisis aset dengan tren pertumbuhan aset, analisis kewajiban, analisis pendapatan, dan analisis belanja dengan rasio keuangan seperti rasio kemandirian PAD, rasio efektivitas, rasio efisiensi, rasio pertumbuhan PAD, rasio utang terhadap ekuitas, Debt Service Coverage Ratio (DSCR), dan Debt to Income Ratio (DIR). Hasil temuan peneliti menunjukkan bahwa kondisi keuangan Pemerintah Provinsi DKI Jakarta sudah mampu mempertahankan keuangan utama yang dibuktikan dengan tren pertumbuhan aset yang tetap naik walaupun pada masa pandemi COVID-19, analisis kewajiban yang sudah mampu untuk mengembalikan pinjaman pada pihak eksternal, analisis pendapatan sudah dalam kondisi yang mandiri dalam pendapatan asli daerah memiliki pola delegatif. Adapun efisiensi PAD dan efisiensi belanja belum sepenuhnya dimaksimalkan dalam kinerja sebelum maupun selama pandemic COVID-19
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP) DALAM LAPORAN KEUANGAN INSPEKTORAT JENDERAL KEMENTERIAN HUKUM DAN HAM Febriani, Ine; Gurrendrawati , Etty; Armeliza, Diah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

This research aims to analyze the implementation of government accounting standards in the financial statements of the Inspectorate General of the Ministry of Law and Human Rights. The study focuses on the application and conformity, as well as the quality of government financial statements from 2022 through 2023. The research sample uses purposive sampling, consisting of employees from the accounting and finance division, as well as the financial statement preparation team. The results show that the implementation of PSAP 01 in the financial statements produced by the Inspectorate General of the Ministry of Law and Human Rights is efficient, and the financial reports comply with applicable regulations, making them accountable. The percentage of conformity with SAP in the financial statements of the Inspectorate General is 95.65%. Although the financial statements of the Inspectorate General are in accordance with the applicable SAP, the quality of the reports is not yet perfect, which affects the accountability of the reports. There are still some inaccurate pieces of information in the audits, such as insufficient internal control and a lack of clear separation of duties between financial managers and supervisors. A significant finding is that the staff involved in preparing the financial statements do not fully understand SAP. The financial statements of the Inspectorate General of the Ministry of Law and Human Rights comply with the SAP applied by the government, with financial statement components including the Budget Realization Report, Changes in SAL Report, Balance Sheet, Operational Report, Changes in Equity Report, and Notes to the Financial Statements.
Pelatihan Dasar Penunjang Artikel Melalui Optimalisasi Penggunaan Aplikasi Publish or Perish dan Mendeley Sari, Dewi Agustin Pratama; Mahfirah, Titis Fatarina; Muliasari, Indah; Hidayat, Nurdin; Armeliza, Diah; Dhinanty, Raihanisa Dara; Putri, Rachma Amalia
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art3

Abstract

The basic research support skills training program is part of an effort to support the Tri Dharma of Higher Education, where lecturers play a role in sharing their knowledge with the community. This program is conducted because lecturers have diverse needs related to skills that support article writing. The goal of the program we offer is to provide solutions for training participants to be more skilled in creating articles more efficiently with the optimal use of the Publish or Perish and Mendeley applications. The Publish or Perish application is a tool that can help researchers understand the extent to which research on their subject has been conducted. Meanwhile, the Mendeley application can assist researchers in citing more easily. The research results show that participants' knowledge of both applications has increased, and participants will use both applications in their future research. Therefore, this community service activity will contribute to the improvement of scientific article writing.
Empowering Indonesian Migrant Workers Through Financial Literacy and Entrepreneurship Mahfirah, Titis Fatarina; Fauzi, Achmad; Widyastuti, Umi; Muliasari, Indah; Hidayat, Nurdin; Armeliza, Diah; Lajuni, Nelson; Zahro, Khalisatuz; Ferrari; Yasmin, Eka Faradila
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art1

Abstract

Financial literacy has emerged as a critical aspect of economic empowerment, yet significant disparities persist between countries. According to the 2019 Household, Income and Labour Dynamics in Australia (HILDA) survey, Australia boasts a financial literacy rate of 64%, while Indonesia lags behind at only 38% (Australia Indonesia Youth Association, 2020). Recognizing this gap, this initiative aims to address the financial literacy needs of Indonesian migrant workers through targeted training programs. Drawing on data from the 2022 National Survey on Financial Literacy and Financial Inclusion (Survei Nasional Literasi dan Inklusi Keuangan/SNLIK), which showed an increase to 49.68% in Indonesia (Otoritas Jasa Keuangan, 2022), our community outreach initiative focuses on raising awareness and providing practical knowledge on entrepreneurship among migrant workers. By offering workshops on International Community Outreach with the theme "Raising Entrepreneurial Success Among Indonesian Migrant Workers," this activity aims to equip participants with the skills and inspiration to start their businesses upon returning to Indonesia. Through training sessions on budget management and entrepreneurship, we strive to empower migrant workers to achieve financial independence and contribute to their personal economic well-being. This initiative embodies our commitment to fostering self-sufficiency and economic resilience among Indonesian migrant workers.
Analisis Faktor - Faktor Audit Eksternal Terhadap Reaksi Pasar Djapri, Grace Karmel; Nindito , Marsellisa; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.016

Abstract

Market reaction represents how fundamental information of financial statements affects stock price and trading volume in the capital market. This research examines the effect of audit quality, audit opinion, audit report lag, and auditor switching towards market reaction. A quantitative method is applied in this research using secondary data collected from financial statements, stock price data, and composite stock price index (IHSG). Through purposive sampling technique, the research obtained 54 companies or 162-unit data from basic material companies listed on Bursa Efek Indonesia (BEI) during the period 2022 – 2024. The panel data regression analysis is used in this research using Eviews 13. The results indicate that audit quality and audit report lag have no significant effect on market reaction, whilst audit opinion and auditor switching significantly affect market reaction. These findings highlight the importance of fair and reliable financial reporting and auditor independence in reducing information risk and providing useful signals for investors.
Faktor-Faktor yang Mempengaruhi Profitabilitas pada Bank Umum Konvensional di Indonesia Tahun 2020-2024 Ananda, Savira; Armeliza, Diah; Handarini, Dwi
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0213

Abstract

This study aims to analyze the factors influencing the profitability of conventional commercial banks in Indonesia. The study used secondary data in the form of financial statements of conventional commercial banks for the 2020–2024 period, selected using a purposive sampling method. Data analysis was performed using panel data regression with the help of Microsoft Excel and EViews 13 software. The results showed that Net Interest Margin (NIM) and Total Asset Turnover (TATO) had a positive and significant effect on profitability (ROA). Conversely, the Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Non-Performing Loans (NPL) had a negative and significant effect on profitability (ROA). Meanwhile, the Loan to Deposit Ratio (LDR) did not have a significant effect on profitability. These findings confirm that bank profitability is more determined by the effectiveness of interest income management, asset utilization efficiency, and control of operational costs and credit risk, rather than the level of credit distribution. The results of this study are expected to serve as a reference for banking management and the development of empirical studies in the fields of financial accounting and banking.
Co-Authors Achmad Fauzi Aditya Pratama Aditya, Ilham Agustin, Stevani Ananda, Savira Andy Andy Ardelia, Sarah Selli Arthawan, Ezzra ATI SUMIATI, ATI Azzahra, Allifia Carmenita, Tamara Dhinanty, Raihanisa Dara Dita Puruwita, Dita Djapri, Grace Karmel Dwi Handarini, Dwi Etty Gurendrawati, Etty Fathurohman, Muhammad Febriani, Ine Ferrari Gayo, Absyirni Ari Gurrendrawati , Etty Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indah Mulyasari Khairunnisa, Hera Lajuni, Nelson Maharani, Diva Mahfirah, Titis Fatarina Manalu, Sinta Claudia Mardi Melina, Delvia Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nadira, Syifa Nadira Nasution, Hafifah Natsiruddin, Ahmad Nindito , Marsellisa Nuramalia Hasanah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Putri, Rachma Amalia Ramandha, Della Putri Rambe, Rauni Duha Rida Prihatni Sari, Dewi Agustin Pratama Syalsabila, Anis Thaib I., M. Farian Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Unggul Purwohedi Widyastuti, Annisa Yasmin, Eka Faradila Zahra, Siti Fatimah Zahro, Khalisatuz Zairin, Gentiga Muhammad Zuhdii, Pradhitya Afrizkyaldi