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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Pengabdian Masyarakat AbdiMas IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jeksyah Journal of Sharia Accounting and Tax (JSAT Journal of Sharia Tourism and Hospitality
Nakhwatunnisa, Haulah
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI PELAPORAN KEUANGAN MELALUI APLIKASI AKUNTANSIKU PADA ORGANISASI NIRLABA SMP ISLAM TERPADU BINA UMMAH KABUPATEN CIREBON Ahdi, Makmuri; Nakhwatunnisa, Haulah; Wahyuningsih, Nining; Iqbal, Mohammad
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 02 (2023): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i02.7240

Abstract

This community service activity was carried out because there are still many non-profit organizations that do not produce Financial Statements by ISAK 35. This activity aims to train and implement the Akuntansiku application for making non-profit financial reports at SMPIT Bina Ummah. The methods used in this research include lectures, discussions, and the practice of preparing financial reports. The time for carrying out community service activities is 4 (four) months from July to October 2022. This activity begins with program socialization, basic accounting training, training on the Akuntansiku application, and training on preparing vouchers, which consist of cash receipt vouchers, vouchers cash disbursements, bank receipt vouchers, bank disbursement vouchers, and memorial journal vouchers. Nonprofit financial statements are essential to inform the statement of financial position. In addition, financial reports are used as a basis for decision-making, so accountability is needed in preparing financial reports. One application that can be used for making financial reports is the Akuntansiku application. With this service program, it is hoped that SMPIT Bina Ummah can make non-profit financial reports according to ISAK 35 using the Akuntansiku application.
The Influence Of Internal Audit and Internal Control On Fraud Prevention At Bank BJB Sharia Cirebon Branch Febriyani, Aulia; Nakhwatunnisa, Haulah; Setiowati, Nur Eka
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.9597

Abstract

Abstract This study aims to determine the effect of internal audit and internal control on fraud prevention at Bank BJB Syariah Cirebon Branch. This study uses descriptive quantitative research methods. Data collection techniques by means of observation and distributing questionnaires to 31 respondents of Bank BJB Syariah Cirebon Branch employees. The data analysis used is classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing using the help of SPSS version 22.0 software. Based on the results of the study, it shows that the variables of internal audit and internal control partially and simultaneously have a significant effect on fraud prevention at Bank BJB Syariah Cirebon Branch.
Pengaruh Pengetahuan Perpajakan, E-Filing dan Kualitas Pelayanan Relawan Pajak Terhadap Kepatuhan WPOP Nakhwatunnisa, Haulah; Febriani Adriana, Tasya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5483

Abstract

This research uses quantitative methods and data collection techniques through surveys which are carried out by collecting samples from the population using questionnaires as a data measuring tool. The population in this research is all taxpayers with active status in Cirebon City, namely 232 taxpayers. The sample used in this research was 70 taxpayers using a purposive sampling method. The data analysis techniques used in this research include multiple linear regression equation analysis, t test, F test, coefficient of determination and classical assumption test with the help of data processing using the Statistical Product and Service Solution (SPSS) Version 26 application. The research results show that Tax Knowledge has a positive and significant effect on Individual Taxpayer Compliance, while E-Filing has an effect but is not significant on Individual Taxpayer Compliance and the Quality of Tax Volunteer Services does not have a significant effect on Individual Taxpayer Compliance. The results of the simultaneous test (f test) show a significant value of 0.000 < 0.05 and a calculated F value of 10.36 > F table 2.74, meaning that Tax Knowledge, E-Filing, and Tax Volunteer Service Quality simultaneously influence Taxpayer Compliance. Private at the Tax Center of IAIN Syekh Nurjati Cirebon. The R square result is 0.3202, so it is known that there is a simultaneous relationship between Tax Knowledge, E-Filing, and Tax Volunteer Service Quality on Individual Taxpayer Compliance at the Tax Center of IAIN Syekh Nurjati Cirebon of 32.02%.
Pengaruh Kualitas Aparatur Pemerintah Desa dan Penerapan Standar Akuntansi Pemerintahan (SAP) terhadap Kualitas Laporan Keuangan Desa di Kecamatan Losari Kabupaten Brebes Futihah, Futihah; Nakhwatunnisa, Haulah; Fatmasari, Dewi
Journal of Sharia Accounting and Tax Vol. 1 No. 1 (2023): Mei 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v1i1.10

Abstract

Kualitas laporan keuangan pemerintah desa menjadi indikator tata kelola pemerintahan yang baik. Dalam mengelola keuangan desa, dibutuhkan aparatur pemerintah yang berkualitas dan standar akuntansi pemerintahan (SAP) diterapkan dengan baik. Penelitian ini bertujuan untuk menguji kualitas aparatur pemerintah desa dan penerapan SAP terhadap kualitas laporan keuangan desa di kecamatan Losari. Teknik analisis data menggunakan regresi linier berganda. Pengumpulan data dilakukan dengan menyebarkan kuesioner pada 56 aparatur desa. Hasil penelitian menunjukkan bahwa secara parsial (1) kualitas aparatur pemerintah desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa, (2) penerapan Standar Akuntansi Pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa, (3) secara simultan, kualitas aparatur pemerintah desa dan penerapan SAP berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa di kecamatan Losari kabupaten Brebes.
Pengaruh Pengendalian Manajemen, Penerapan Sistem Akuntansi Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) di Desa Kadugede Kabupaten Kuningan Yulianti, Ade; Nakhwatunnisa, Haulah
Journal of Sharia Accounting and Tax Vol. 1 No. 2 (2023): November 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jsat.v1i2.17

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan terhadap efektivitas Pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) di Desa Kadugede. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data melalui observasi, penyebaran kuesioner dan wawancara. Hasil penelitian ini menunjukan bahwa pelaksanaan pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan berpengaruh positif dan signifikan terhadap efektivitas pengelolaan APBDESA. Dengan kata lain, semakin baik dan optimal pelaksanaan pengendalian manajemen, penerapan sistem akuntansi desa, dan pengawasan, maka akan semakin baik dan efektif pula pengelolaan Anggaran Perencanaan Biaya Desa (APBDESA) yang ada di Desa Kadugede Kabupaten Kuningan.
Evaluation of PSAK 102 Implementation in Murabahah Financing Accounting: A Case Study of Two Sharia Cooperatives Nursyamsi, Ruqoyyah; Nakhwatunnisa, Haulah; Widagdo, Ridwan
JEKSYAH: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.1966

Abstract

This study aims to analyze the suitability of murabahah financing accounting treatment based on PSAK 102 at the Alfa Maratus Sholihah Cooperative and Kopsyah Harapan Sejahtera. The research is motivated by the high distribution of murabahah financing at both cooperatives and the need to assess whether this is accompanied by appropriate accounting practices. A qualitative method was used, with data collected through interviews and documentation. The data sources include both primary and secondary data, which were analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the accounting treatment of murabahah financing at both cooperatives is generally in accordance with PSAK 102 and shares similar characteristics, particularly in transaction recording. Differences were found in profit recognition and the presentation of murabahah profits. Additionally, neither cooperative implements fines, and the Alfa Maratus Sholihah Cooperative does not apply receivable settlement deductions. Variations also exist in the computerized systems used to record murabahah transactions. It is recommended that both cooperatives improve compliance by incorporating all aspects outlined in PSAK 102, especially in terms of profit recognition and receivable management mechanisms.
Strategic Assessment of BSI Smart Agents: A SWOT Approach to Promoting Financial Inclusion in Cirebon Indonesia Yudian, Inge; Nakhwatunnisa, Haulah; Aziz, Abdul
JEKSYAH: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.2039

Abstract

This study analyzes the BSI Smart Laku Pandai program in Cirebon using a SWOT analysis approach, aiming to evaluate the potential and challenges faced by agents in implementing inclusive financial services. The study identifies four types of strategies based on the results of the SWOT matrix, namely SO (Strength-Opportunities), WO (Weaknesses-Opportunities), ST (Strengths-Threats), and WT (Weaknesses-Threats) strategies. The SO strategy focuses on leveraging the strengths of simple and guaranteed products to attract additional income opportunities for agents. The WO strategy seeks to address weaknesses in resources and technology by adding staff and improving service application performance. The ST strategy aims to mitigate external threats by strengthening the relationship between the bank and agents through supervision and education. Lastly, the WT strategy reduces weaknesses and avoids threats by ensuring the availability of services such as savings books and ATM cards, as well as conducting regular surveys of agents. This study provides recommendations for developing and maintaining the quality of Laku Pandai services by strengthening the role of agents at the local level and improving financial and technological literacy within the community. It is hoped that this research can serve as a reference for improving inclusive finance policies in Cirebon and other regions.
Analisis Pengembangan Wisata Baru Sideland melalui 3A (Atraksi, Amenitas, dan Aksesibilitas) Sukmawati, Eli; Nakhwatunnisa, Haulah; Wibicakso, Norman
Journal of Sharia Tourism and Hospitality Vol. 1 No. 1 (2023): Journal of Sharia Tourism and Hospitality
Publisher : Department of Sharia Tourism, Faculty of Islamic Economics and Business UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jetour.v1i1.19

Abstract

Penelitian ini bertujuan mengetahui secara dalam penerapan 3A pariwisata untuk mengetahui pengembangan wisata Sideland. Untuk dapat meningkatkan potensi pariwisatanya, yang perlu dilakukan adalah merencanakan pengembangan wisata agar dapat lebih baik dari sebelumnya. Konsep 3A (atraksi, amenitas dan aksesibilitas) merupakan syarat bagi pengembangan sebuah destinasi wisata. Setiap desatinasi wisata pasti mempunyai keunikan dan ciri khasnya masing masing yang menjadikan daya tarik wisata. Dilain sisi, faktor amenitas dan aksesibilitas akan menjadi kunci bagi keberlangsungan wisatawan dalam menikmati pengalaman berwisata. Ketiga konsep tersebut memiliki peran penting dalam membangun pengalaman berwisata yang nyaman serta memenuhi kebutuhan wisatawan. Penelitian ini menggunkan metode penelitian kualitataif, sumber data dalam penelitian ini berupa data primer dan sekunder, teknik pengumpulan data dalam penelitian ini berupa observasi, wawancara dan dokumentasi kemudian dianalisis dengan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa: (1) Wisata Sideland merupakan wisata kolam renang yang dibangun yang ada di Desa Kaduela yang terdapat 5 kolam renang dengan pemandangan alam dan persawahan. (2) melalui komponen 3A (Atraksi, Amenitas, dan Aksesibilita) mampu menjawab pengembangan wisata yang layak dan upaya mengatasi tantangan sekaligus peningkatan nilai tambah suatu tempat/produk. (3) Dampak pengembangan wisata Sideland belum optimal, tetapi dengan adanya wisata Sideland memberikan peluang bagi masyarakat untuk memiliki pekerjaan dan meningkatnya pendapatan dari sebelumnya.
Pengaruh Biaya Operasional, Pendapatan dan Intensitas Research and Development terhadap Kinerja Keuangan pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Intan Nuraulia Hajari; Djuwita, Diana; Nakhwatunnisa, Haulah
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11592

Abstract

This study aims to analyze the effect of operating costs, revenue, and Research and Development (R&D) intensity on financial performance in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Financial performance in this study is measured using Return on Assets (ROA). This research uses quantitative methods with panel data regression models. The population in this study were pharmaceutical companies listed on the IDX, with samples selected using purposive sampling method, so that 7 companies were obtained with a total of 35 observation data. The results showed that partially, operating costs have a negative and significant effect on ROA, while revenue has a positive and significant effect on ROA. Meanwhile, R&D intensity has no significant effect on ROA, which indicates that investment in research and development has not had a direct impact on the profitability of pharmaceutical companies in the period studied. However, simultaneously, the three variables have a significant effect on the company's financial performance. Keywords: Operating expenses; Revenue; R&D Intensity; Financial Performance; ROA.
Audit Internal, Lingkungan Kerja dan Kinerja Karyawan: Studi pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes Kopipah, Kopipah; Widagdo, Ridwan; Nakhwatunnisa, Haulah
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit internal dan lingkungan kerja terhadap kinerja karyawan pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes. Metode kuantitatif digunakan dalam penelitian ini. Populasi dalam penelitian ini adalah karyawan pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes yaitu sebanyak 30 karyawan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode sampling jenuh. Sampel dalam penelitian ini berjumlah 30 responden. Hasil penelitian menunjukkan bahwa secara parsial, audit internal dan lingkungan kerja berpengaruh positif terhadap kinerja karyawan.
Co-Authors Abdul Aziz Dewi Fatmasari Diana Djuwita, Diana Febriani Adriana, Tasya Febriyani, Aulia Futihah, Futihah Intan Nuraulia Hajari Kopipah, Kopipah Makmuri Ahdi NINING WAHYUNINGSIH Nur Eka Setiowati, Nur Eka Nursyamsi, Ruqoyyah Sukmawati, Eli Wibicakso, Norman Widagdo, Ridwan Yudian, Inge Yulianti, Ade