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A The Role of Self Control as a Moderating Variable on The Effect of Financial Inclusion on Financial Behavior Ardiana, Meta; Agustina, Rachma; Pertiwi, Dwi
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.752

Abstract

Financial behavior among the public is still low, based on research conducted by the OCBC Financial Index showing data that the financial literacy and behavior index of the younger generation is still in the low range category, namely 37.72 out of 100 in 2021 for 1,027 respondents. Previous research on "financial behavior" that was carried out by Perry and Moris (2005) suggests that there are three factors that can affect "financial behavior" including: first one's self-control over whatever happens in life or also called (locus of control). Second, one's financial knowledge of matters related to money or banking products. Third, the level of one's income or (income). Research Objectives: to provide empirical evidence of the effect of financial inclusion on financial behavior. This research was conducted on students of the Faculty of Economics, Hasyim Asy'ari University with a total population of 980 students with sample calculations using the slovin formula. Research Methods using quantitative research methods with Smart PLS. The results of the hypothesis analysis show that the results of financial inclusion influence financial behavior. And Self Control can moderate or strengthen the relationship of financial inclusion to financial behavior.
Outreach of HIV/AIDS Disease on Prisoners at Women Prison of Class IIA Jakarta Timur Ana, Elsa Fitri; Ardiana, Meta; Yatimah, Durotul; Lestari, Retno Dwi; Wibowo, Setiawan; Darmawan, Daddy
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2024): Aktual: Jurnal Pengabdian Kepada Masyarakat September 2024
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v2i3.252

Abstract

This program aims to enhance the knowledge and understanding of inmates regarding HIV/AIDS while also reducing stigma and discrimination within the prison environment. This program is based on data indicating a higher prevalence of HIV among prisoners compared to the general population. The primary challenges faced include a lack of information and education about HIV/AIDS and limited access to healthcare services within the prison. The program’s methodology includes planning activities with clearly defined goals and targets, forming a working team, and developing educational materials. The program’s implementation involves an initial outreach phase, followed by an educational session consisting of lectures and interactive discussions. Monitoring and evaluation are conducted by collecting data and assessing the activities to measure the program’s effectiveness using interview with prisoner and checklist. A total of 25 participants, aged between 21 and 50 years, participated in this program. The results demonstrated active participation and enthusiasm from the inmates (100%), indicating the program’s success in bridging knowledge gaps and reducing stigma. This program has fostered a healthier, safer prison environment and better-prepared inmates for social reintegration with improved health knowledge. It is hoped that this program can serve as a model for other prisons in Indonesia in the efforts to prevent and combat HIV/AIDS.
Student Perceptions of Fraud and Whistleblowing Based on Gender: (Case Study on the Students of Faculty of Economics Universitas Hasyim Asy'ri Tebuireng Jombang) Agustina, Rachma; Pertiwi, Dwi Ari; Zutiasari, Ika; Ardiana, Meta
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.62

Abstract

When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.
Optimalisasi Keterampilan Akuntansi untuk Meningkatkan Nilai Tambah Mahasiswa di Dunia Kerja Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Rosyadi, M. Syam'un; Musfiroh, Anita; Widoyoningrum, Sri; Rodliyah, Iesyah
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v1i1.7547

Abstract

The Merdeka Belajar Kampus Merdeka policy prepares students to participate in the global economy by encouraging them to learn about various topics outside of their area of competence (Ulum et al., 2023). From the analysis of the partner's situation, the problem faced by partners or the Sharia Economic Law Study Program, namely students of the Sharia Economic Law Study Program, Faculty of Islamic Religion, Hasyim Asy'ari University Tebuireng Jombang, is that the problem of students of the Sharia Economic Law study program is not getting accounting courses so that Students have no knowledge of accounting, whether basic accounting, service company accounting, and preparing financial reports, while one of the profiles of graduates from the Sharia Economic Law study program is to become an accountant, so training is very necessary to increase accounting knowledge. Keywords: Competitiveness, Accounting Skills
Faktor Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Alokasi Dana Desa Kusuma, Sony; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.8649

Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor yang mempengaruhi akuntabilitas pengelolaan keuangan pada desa kedungbetik kecamatan kesamben kabupaten jombang tahun 2022. Jenis penelitian ini adalah kuantitatif dengan sumber data primer sebagai penelitian. Objek pada penelitian ini berada pada Desa kedungbetik Kecamatan Kesamben Kabupaten Jombang dengan jumlah sampel sebanyak 325 responden. Metode analisis yang digunakan adalah kuantitatif dengan metode analisis deskriptif. Hasil regresi menunjukan bahwa penyajian laporan keuangan berpengaruh negatif terhadap akuntabilitas pengelolaan alokasi dana desa yang memperoleh nilai signifikasi 0,005 lebih kecil dari 0,05 dan nilai t- hitung -2,2688. Aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan alokasi dana desa dengan nilai signifikasi 0,573 lebih besar dari 0,05 dan nilai t-hitung -0,564.
PELATIHAN AKUNTANSI PERUSAHAAN DAGANG BAGI MAHASISWA PRODI HES FAI UNIVERSITAS HASYIM ASY’ARI TEBUIRENG JOMBANG Ari Pertiwi, Dwi; Agustina, Rachma; Ardiana, Meta; humaidi, Humaidi; Rodliyah, Iesyah; Sa’adah, Nihayatus; Rosyadi Rosyadi, M. Syam’un
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4466-4473

Abstract

Restrukturisasi kurikulum Prodi Hukum Ekonomi Syariah Fakultas Agama Islam Universitas Hasyim Asy’ari Tebuireng Jombang pada tahun 2020, ketika Kurikulum Merdeka belajar kampus merdeka diberlakukan di Universitas Hasyim Asy’ari, maka ada 2 sks mata kuliah akuntansi yang di hapus. Mata kuliah ini merupakan dasar dalam mempelajari mata kuliah akuntansi syariah. Melihat dari profil  lulusan prodi hukum ekonomi syariah adalah yaitu menjadi praktisi hukum, dewan pengawas syariah, ahli ekonomi islam, analisis keuangan, maka akuntansi sangat penting sekali untuk dipelajari. Selain itu  survey yang dilakukan pada stakeholder, diperoleh hasil bahwa alumni lulusan prodi belum tidak paham dengan akuntansi. Dengan adanya permasalahan tersebut maka diperlukan pelatihan akuntansi sebagai salah satu Solusi dalam menyelesaikan masalah. Pelatihan ini merupakan bentuk pengabdian yang merupakan keberlanjutan dari pengabdian tahun selanjutnya. Pelatihan ini mengambil tema pelatihan akuntansi Perusahaan dagang pada mahasiswa prodi HES FAI Universitas Hasyim Asy’ari Tebuireng Jombang
ANALISIS EFEKTIVITAS SISTEM PENAGIHAN WAJIB PAJAK BADAN DALAM MENINGKATKAN PENERIMAAN PAJAK PPH PASAL 25 (Studi Kasus Pada KPP Pratama Pare) Wahyudi, Muhamma; Ardiana, Meta
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 2 (2017): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v2i2.269

Abstract

Abstract: Tax collection is a collection made by the Directorate General of Taxation does not comply with the provisions of the law especially regarding tax payment. Based on preliminary observation that has been done in KPP Pratama Pare Kediri East Java, it can be seen that KPP Pratama Pare has wide working area that is district kediri and nganjuk regency, so have wide area coverage and amount of big corporate taxpayer. This causes several problems as follows: First, the amount of corporate taxpayers to delinquent or not paying high taxes. The method used in this study is a qualitative methodology as a research procedure that produces descriptive data in the form of written or oral words of people and behavior that can be observed, The result of the research shows that the effectiveness of tax collection by letter of reprimand and forced letter against tax revenue in KPP Pratama Pare is less effective due to some problems related to it, such as lack of supervision in making warning letter and forced letter must examine one by one corporate taxpayer, which causes the tax arrears to decrease making it difficult for supervision in active billingKeywords: System, Effectiveness, Tax AgencyAbstrak: Penagihan pajak merupakan penagihan yang dilakukan oleh Direktorat Jenderal Pajak tidak mematuhi ketentuan undang-undang khususnya mengenai pembayaran pajak. Berdasarkan observasi awal yang telah dilakukan di KPP Pratama Pare Kediri Jawa Timur, dapat diketahui bahwa KPP Pratama Pare memiliki wilayah kerja yang luas yaitu kabupaten kediri dan kabupaten nganjuk, sehingga memiliki jumlah cakupan wilayah yang luas dan jumlah Wajib Pajak badan yang besar. Hal ini menyebabkan beberapa permasalahan sebagai berikut: Pertama, jumlah Wajib Pajak badan untuk menunggak atau tidak membayar pajak tinggi. Metode yang digunakan dalam penelitian ini adalah metodologi kualitatif sebagai prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang dapat diamati, Hasil penelitian menunjukan bahwa efektivitas penagihan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak di KPP Pratama Pare kurang efektof dikarenakan beberapa masalah yang berhubungan dengan hal tersebut, seperti kurangnya pengawasan dalam pembuatan surat teguran dan surat paksa harus meneliti satu per satu Wajib Pajak Badan, yang menyebabkan tunggakan pajak berkurang sehingga menyulitkan pengawasan dalam penagihan aktif.Kata Kunci : Sistem, Efektivitas, Pajaka Bada
Smart Financial: Cerdas Merencanakan Keuangan di Era Digital Ardiana, Meta; Pertiwi, Dwi Ari; Agustina, Rachma; Humaidi, Humaidi; Haryanti, Peni; Hidayati, Athi’; Mufarrihah, Iftitaahul
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v10i1.26897

Abstract

Era digitalisasi secara drastis mengubah lanskap bisnis saat ini. Platform digital marketing, e commerce, digital payment dan layanan keuangan digital (FinTech) menjadi bagian tidak terpisahkan dalam operasional bisnis modern. Perkembangan pesat di dunia digital berbagai aplikasi dan perangkat lunak keuangan hadir untuk membantu pelaku usaha dalam mengelola keuangan usaha, akan tetapi masih banyak pelaku usaha yang memanfaatkan kurang maksimal akibat keterbatasan pendidikan, sumber daya, pengetahuan dan ketrampilan. Pengabdian masyarakat ini dirancang untuk meningkatkan literasi keuangan digital pada wali murid SDN Selopanggung I yang sebagian besar adalah wiraswasta. Usaha mereka dibidang pertanian tanaman rosella dan pengolahannya. pelatihan ini berhasil menunjukkan bahwa pencatatan dan pengelolaan keuangan yang baik merupakan fondasi utama keberlangsungan usaha, sekecil apa pun skala usahanya. Perubahan ini tercermin dari peningkatan motivasi peserta dalam pencatatan akuntansi usaha serta membandingkan kinerja usaha secara berkala dan pemanfaatan layanan keuangan digital.