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All Journal Jurnal Kajian Akuntansi Aktiva : Jurnal Akuntansi dan Investasi Indonesia Berdaya AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Assyarikah: Journal Of Islamic Economic Business Jurnal Pengabdian Masyarakat Al-Fatimah
Syahadatina, Rika
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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA RAPA LAOK KECAMATAN OMBEN KABUPATEN SAMPANG Syahadatina, Rika
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.823 KB) | DOI: 10.35835/aktiva.v2i1.150

Abstract

This study aims to find out the Planning, Implementation, and Accountability of Village Fund Allocation. Accountability is the obligation to convey accountability or to answer and explain the performance and actions of a person / legal body / collective leadership of an organization to a party entitled or authorized to request information or accountability. Village Fund Allocation is a government-provided financial budget to the village, Derived from the Tax Sharing as well as the Central and Regional Budgets Funds received by the district. Accounting governance has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of the provision of information about any actions or activities and financial management carried out by the government during a period. The implementation of good governance is the main prerequisite for realizing the aspirations of the people in achieving the goals of the nation and state. The research method in this thesis used qualitative descriptive data analysis technique with the transformation of research data in tabulation form. The result of this research shows that the planning and implementation accountability system has applied the principle of transparency and accountability. While the accountability of Village Fund Allocation  both technically and administratively is good, but must still get or given guidance from sub-districtgovernment
PENGARUH SUMBER DAYA MANUSIA BIDANG KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Syahadatina, Rika; Fitriyana, Ismiatika
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.036 KB) | DOI: 10.35835/aktiva.v1i1.148

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia bidang keuangan dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Keberhasilan suatu entitas bukan hanya dipengaruhi oleh sumber daya manusia yang dimilikinya melainkan kompetensi sumber daya manusia yang dimilikinya. Sistem pengendalian intern adalah proses yang integral pada tindakan dan kegiatan uang dilakukan terus-menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan yang memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan asset negara, dan ketaatan terhadap peraturan perundang-undangan. Populasi dalam penelitian ini adalah pegawai atau staff keuangan yang berada di Badan Pengelola Keuangan dan Asset Pemerintah Kabupaten Pamekasan terdiri 42 orang yang terdiri dari 40 orang PNS dan 2 orang tenaga honorer. Teknik sampling dalam penelitian ini adalah sampling purposive, dan alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini, secara parsial variabel sumber daya manusia bidang keuangan tidak berpengaruh terhadap kualitas laporan keuangan sedangkan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan Sumber daya manusia bidang keuangan dan sistem pengendalian internal berpengaruh secara simultan terhadap kualitas laporan keuangan
Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor Putri, Devi Lestari Pramitha; Habibi, Nursyaikhairul; Syahadatina, Rika; Alfian, Nurul; Rohmaniyah, Rohmaniyah; Gazali, Gazali
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1272

Abstract

The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit quality. After determining the scope of the research, the researcher then determines the population to be tested. The population in this study are manufacturing companies listed on the IDX. Population is the entire group of people, events, or things and interests that researchers wish to investigate. The sampling technique used in determining the sample was purposive sampling. The results of this research are that audit tenure has no effect on audit quality and auditor switching has an effect on audit quality.
Transformasi Digital dalam Pemasaran: Strategi Efektif untuk Meningkatkan Penjualan Produk Olahan Teri Nasi di Desa Padelegan Rahayu, Runik Puji; Fitrianti, Rani Nur; Syahadatina, Rika; Djaja, Mohamad Herman
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1895

Abstract

This study aims to analyze the effect of digital marketing strategies on increasing sales of local anchovy rice food products for micro, small, and medium enterprises (MSMEs) in Padelegan Village. Digital marketing strategies are becoming an increasingly popular approach among MSMEs to expand their market reach and increase sales volume. Especially in the context of villages, the use of digital technology provides significant potential to connect MSMEs with potential consumers, both domestically and abroad. This study uses a quantitative survey approach that allows for empirical data on digital marketing practices and their impact on MSME sales performance. Questionnaires were distributed to a number of respondents, namely MSMEs who produce and market local products in the form of processed anchovies in Padelegan Village. The data collected through this questionnaire were analyzed using regression analysis to identify significant relationships between digital marketing strategy variables as independent variables and increased sales as dependent variables. This study also considers dimensions of digital marketing strategies such as the use of social media, paid advertising, and search engine optimization (SEO) which have been shown to have a significant role in attracting new customers and retaining existing customers. The results of this study are expected to provide a deeper understanding of the effectiveness of digital marketing in supporting the growth of local product sales, especially for MSMEs operating in rural areas. These findings are not only relevant for business actors in Padelegan Village but are also useful as a reference for MSME actors in other areas with similar conditions who want to optimize their digital marketing strategies to increase competitiveness in an increasingly competitive market (Doe, 2023). In addition, the results of this study are expected to be a basis for policy makers in developing training and empowerment programs for MSMEs in the field of digital marketing, thereby supporting local economic resilience in the future. By combining empirical perspectives on digital marketing and its impact on sales, this study provides a significant academic contribution to the digital marketing literature in the MSME sector.
Empowering Odheng Artisans through Strengthening Entrepreneurship and Branding of Traditional Products in West Pademawu Aulia, Ismi Fitri; Faris, Mohammad; Subhan, Subhan; Syahadatina, Rika; Hasaniyah, Alfi; Putri, Devi Lestari Pramita; Badriyah, Jamilatul
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 2 No. 1 (2025): Edisi III, Juni 2025
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

Odheng craftsmanship is a distinctive cultural heritage of Madura that continues to be preserved; however, it faces significant challenges in the modern era, particularly in terms of business management and marketing. In West Pademawu Village, Pamekasan Regency, most artisans still operate their businesses conventionally, lacking adequate knowledge of entrepreneurship and product branding strategies. This community service program aims to empower odheng artisans by strengthening their entrepreneurial capacity and developing product branding. The implementation method consists of three stages: preparation, implementation, and evaluation. Activities were carried out participatively through counseling, training, and direct mentoring approaches. The results show an increase in participants' motivation and understanding related to business management and basic financial recordkeeping. Furthermore, the artisans have begun to utilize digital platforms such as Instagram, Facebook, and marketplaces (Shopee, TikTok Shop) for product promotion and sales. Evaluation was conducted through online monitoring and indicated that the targets for participation, skills improvement, and sustainability were significantly achieved. This program demonstrates that training- and mentoring-based interventions can enhance the competitiveness of local products and promote community economic independence. Through the integration of local and digital approaches, odheng product branding has been successfully improved, transforming it not only into a cultural symbol but also into a valuable economic commodity
Pemanfaatan Digitalisasi Untuk Meningkatkan Kemampuan Pelaporan Perpajakan Bagi Pengrajin Batik di Kabupaten Pamekasan Subhan, Subhan; Syahadatina, Rika; Ustman, Ustman; Surya, Citra Larashati; Junaidi, Junaidi
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022337

Abstract

Tax digital services provide a different and easier experience for taxpayers (WP). With the presence of tax digitization technology, various tax administration processes can be simplified, making it easier for taxpayers. One of the internet-based tax services is E-filing. In this condition, taxpayers immediately adapt, innovate and be creative and are able to implement by utilizing technology. But in reality, most of the batik craftsmen do not understand about taxation issues, especially E-Filing. This service aims to improve understanding and implement tax reporting through E-Filling. This service is carried out through several stages, namely socialization, tutorials, and discussions and then continued with mentoring and evaluation activities. Based on the results of the service activities that have been carried out, there has been an increase in the implementation of digital-based tax reporting training through the E-Filling application. The average score at the time of the pretest was 52.6. Then at the time of the post-test there was a large increase of 70.4 and an increase of 17.8. Abstrak: Layanan digital pajak memberikan pengalaman berbeda dan lebih mudah bagi wajib pajak (WP). Dengan hadirnya teknologi digitalisasi pajak, beragam proses administrasi perpajakan bisa disederhanakan sehingga lebih memudahkan wajib pajak. Salah satu layanan perpajakan berbasis internet yaitu E-filing. Dalam kondisi ini wajib pajak segera beradaptasi, berinovasi dan kreatif serta mampu melaksanakan dengan memanfaatkan teknologi. Namun pada kenyataannya pengrajin batik sebagian besar belum memahami tentang masalah perpajakan terutama E-Filing. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan menerapkan pelaporan perpajakan melalui E-Filling. Pengabdian ini dilaksnakan melalui beberapa tahapan yaitu sosialisasi, tutorial, dan diskusi dan kemudian dilanjutkan dengan kegiatan pendampingan dan evaluasi. Berdasarkan hasil kegiatan pengabdian yang telah dilakukan terdapat peningkatan dari pelaksanaan pelatihan pelaporan perpajakan berbasis digital melalui aplikasi E-Filling. Rata-rata skor pada saat pretest yakni sebesar 52.6. Kemudian pada saat postest mengalami peningkatan yang besar yakni sebesar 70.4 dan terjadi peningkatan sebesar 17,8.
Studi Mengenai Penggunaan Informasi Akuntansi oleh Sektor Bisnis Informal Zandra, Rosy Aprieza Puspita; Syahadatina, Rika; Suryansyah, Ah.
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2680

Abstract

AbstractThis study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.Keywords: Propietary accounting; Accounting information; Informal sector business. Abstrak Kajian ini ditujukan untuk memahami dan menganalisis sejauh mana pemanfaatan informasi akuntansi oleh usaha sektor informal kawasan Sae Salera di Kota Pamekasan. Kajian ini merupakan studi kasus kualitatif dengan pendekatan deskriptif, yang dilakukan pada kelompok masyarakat pedagang sektor informal (UMKM) di kawasan wisata kuliner Sae Salera Pamekasan. Data dihimpun dari pelaku usaha yang dianggap memahami perilaku akuntansi di usaha yang dikelolanya, dan satu orang pegawai Dinas Koperasi dan UMKM. Hasil kajian menunjukkan secara teoritis bahwa informasi belum dipahami secara sempurna oleh pelaku usaha, namun pada praktiknya konsep biaya dan marjin laba telah dimanfaatkan dengan baik. Praktik akuntansi dimaknai sebagai sebuah kerumitan, sementara para pelaku usaha lebih memilih sesuatu cara yang dianggap mudah dan sederhana, yaitu melalui pengalaman, ingatan dan intuisi. Peneliti memandang hal ini sebagai sebuah bentuk lain dari sebuah keyakinan; bahwa bagi UMKM di Sae Salera, pengalaman, ingatan, dan intuisi merupakan hal yang lebih penting daripada catatan tertulis.Kata kunci: Propietary accounting; Informasi akuntansi; Usaha sektor informal.
Co-Authors Alfian, Nurul Aulia, Ismi Fitri Djaja, Mohamad Herman Fitrianti, Rani Nur Fitriyana, Ismiatika Gazali Gazali Habibi, Nursyaikhairul Hasaniyah, Alfi Jamilatul Badriyah Junaidi Junaidi Mohammad Faris, Mohammad Putri, Devi lestari Pramita Putri, Devi Lestari Pramitha Rahayu, Runik Puji Rohmaniyah, Rohmaniyah Rosy Aprieza Puspita Zandra Subhan Subhan Surya, Citra Larashati Suryansyah, Ah. Ustman Ustman