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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Jurnal Karya Abdi Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Indonesia Economic Journal
Khairunnisa, Hera
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Analisis Sistem Informasi Akuntansi Perlengkapan Barang melalui SISTERPAULA pada Puskesmas Kecamatan Pulogadung Ni Made Divani Safitri; Khairunnisa, Hera; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.05

Abstract

The management of general inventory at Puskesmas Kecamatan Pulogadung, which involves various service units and subsidiary health centers, has been properly recorded; however, it still faces challenges due to the manual recording process during the monthly usage recapitulation stage. These conditions result in delays in data recapitulation, potential recording errors, and difficulties in preparing inventory reports. This study aims to design an updated inventory recording system that automates integrated inventory data recapitulation. The research method used is Research and Development, focusing on system design and the development of a user guide module. The proposed system includes recording incoming and outgoing goods and generating inventory reports directly connected to Microsoft Excel. The results of this study are an inventory recording system design and a user guide module expected to improve the effectiveness, accuracy, and accountability of inventory management at Puskesmas Kecamatan Pulogadung
Penyusunan Prosedur Operasional Standar (Pos) Penerimaan Dan Pengeluaran Pada Taman Kanak-Kanak Curug Indah Jakarta Timur Dinata, Andi Iskandar; Khairunnisa, Hera; Widyastuti, Umi
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/57zych75

Abstract

Penelitian ini bertujuan untuk menyusun Prosedur Operasional Standar (POS) penerimaan dan pengeluaran kas pada Taman Kanak-Kanak Curug Indah Jakarta Timur serta merancang sistem pencatatan yang sesuai dengan kondisi dan kebutuhan TK Curug Indah. Penelitian ini menjadikan TK Curug Indah sebagai objek penelitian. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif serta model pengembangan ADDIE yang dibatasi pada tahap analisis, desain, dan pengembangan. Pengumpulan data dilakukan melalui observasi, wawancara, serta dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa proses penerimaan dan pengeluaran kas di TK Curug Indah belum memiliki alur kerja dan pembagian tugas yang tertulis serta belum menggunakan sistem pembukuan yang terstruktur. Berdasarkan temuan tersebut penelitian ini menghasilkan rancangan POS penerimaan dan pengeluaran kas yang dilengkapi dengan flowchart proses serta usulan sistem pencatatan single entry. Penyusunan POS ini diharapkan dapat menjadi pedoman kerja bagi TK Curug Indah dalam melaksanakan pengelolaan kas secara lebih tertib, konsisten, dan terarah.
Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah Yuda; Khairunnisa, Hera; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0306.07

Abstract

This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.
Faktor-Faktor yang Memengaruhi Minat Berkarier sebagai Akuntan Bersertifikat Chartered Accountant (CA) Pertiwi, Sekar Ayu; I Gusti Ketut Agung Ulupui; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.09

Abstract

This study aims to examine the effects of career exposure, self efficacy, financial rewards, work environment, social values, and job market considerations on students’ interest in pursuing a career as a Chartered Accountant (CA). This research employed a quantitative approach involving all undergraduate accounting students of the Faculty of Economics and Business, Universitas Negeri Jakarta (UNJ), class of 2022, with the entire population selected as the sample using a non-probability saturated sampling technique. Data were collected through a Likert-scale questionnaire ranging from 1 to 4 with items adapted from established indicators. The collected data were processed and analysed using the PLS-SEM approach with the SmartPLS software. The findings reveal that career exposure, financial rewards, and job market considerations have a positive and significant effect on career interest as a Chartered Accountant, while self efficacy, work environment, and social values do not show a significant influence.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Musyaffi, Ayatulloh Michael; Khairunnisa, Hera; Wastuti, Wahyu; Purwohedi, Unggul; Yusuf, Muhammad; Sudiati, Rochma; Wolor, Christian Wiradendi; Adha, Maulana Amirul
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Adillah, Fiqih Al Salam, Faris Alisha Putri, Siti Amanda, Delia Rana Anindhita, Wirarti Aria, Dimas Fajar Armeliza, Diah Arthawan, Ezzra ATI SUMIATI, ATI Ava Indriani Choirul Anwar Christian Wiradendi Wolor Destria Kurnianti Dewi Wulandari Dinata, Andi Iskandar Dwi Handarini, Dwi Eka Jaya, Tresno Etty Gurendrawati, Etty Fahrizal, Rifki Febriano, Muhammad Rasya Fhadira, Dinda Marsa Filia, Zefania Marshanda Ghani, Muhammad Naufal Haneul Hasiholan, Andreas Hidayat, Rifka Fauzia Husna, Qonita Af'idatul I Gusti Ketut Agung Ulupui Indra Pahala Intan Permatasari Irawan, Kania Allya Johari, Razana Juhaida Juliyanti, Indri Karuniana Dianta Arfiando Sebayang Kristanti, Ribka Angelina Kusuma, Dwi Linda Lasmiati Malzara, Vidia Ratu Balqis Marsellisa Nindito, Marsellisa Marsofiyati Marsofiyati Maulana Amirul Adha Misnawati Muhammad Nur Adli Muhammad Yusuf Muhammad Zairin, Gentiga Mundhiharno Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Naeda, Naeda Shifa Silvia Nasution, Hafifah Nathania, Stephanie Ni Made Divani Safitri Nur Fadirah, Amanda Nuramalia Hasanah Pertiwi, Sekar Ayu Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Putra, Mario Pratama Rahmat, Muhammad Aditya Alyusri RATNA SETYANINGSIH Respati, Dwi Kismayanti Rida Prihatni Rizki Firdausi Rachma Dania safitri, gita Sari, Rini Nurmala Saw Tek Wei, Andrew Sidabutar, Joy Darlene Siregar, M. Edo S. Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Susilawati, Elis Suwarni, Karina Syamsulhadi, Luthfi Tondang, Petrus Delpansius Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Unggul Purwohedi Utaminingtyas , Tri Hesti Wastuti, Wahyu Yaacob, Mohd Hasimi Yuda Zakaria , Adam Zakaria, Adam Zamifa, Fauziah