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All Journal Journal of Accounting Science JPM (Jurnal Pemberdayaan Masyarakat) MALIA: Journal of Islamic Banking and Finance JAKED Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance Journal of Indonesian Sharia Economics Abdi Cendekia: Jurnal Pengabdian Masyarakat Jurnal Bisnis Manajemen dan Akuntansi J-ISACC : Journal of Islamic Accounting Competency Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa Journal of Islamic Economics and Finance Jurnal Akuntansi Syariah (JAkSya) Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
rakhmawati, ita
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Financial Statement Fraud: Reviewed From Fraud Hexagon Theory with Audit Committee as a Moderating Variable Eriyani, Evina Dwi; Rakhmawati, Ita
MALIA: Journal of Islamic Banking and Finance Vol 9, No 1 (2025): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v9i1.33704

Abstract

This study is an associative research aimed at exploring the influence of external pressure, rationalization, frequent number of CEO’s pictures, ineffective monitoring, change in director, and political connection on financial statement fraud, with the audit committee as a moderating variable. This research adopts a quantitative approach, where the data used are numerical and analyzed statistically to test the proposed hypotheses. The sample was selected using purposive sampling, resulting in 56 companies as research samples. The study was conducted by analyzing the annual financial statements of companies listed under the Financial Services Authority (OJK) for the year 2023. The data were obtained from the official OJK website (www.ojk.go.id), each company’s official website, online news sources, and other relevant references. The findings indicate that external pressure and rationalization have a positive influence on financial statement fraud. In contrast, the frequent number of CEO’s pictures, ineffective monitoring, change in director, and political connection have no significant effect on financial statement fraud. The audit committee is unable to moderate or weaken the influence of rationalization and change in director on financial statement fraud. The audit committee is able to moderate or strengthen the influence of external pressure, frequent number of CEO's pict’re, ineffective monitoring, and political connection on financial statement fraud.
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia Rakhmawati, Ita; Restuti, Dwi Putri
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17146

Abstract

This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
Flypaper Effect Pada Pendapatan Asli Desa, Dana Desa, dan Alokasi Dana Desa Terhadap Belanja Desa di Kabupaten Kudus Ulya, Fatikhatuddirosatin Nuril; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26603

Abstract

Village expenditures are all from the village's general cash account which reduces the excess budget balance in the period of the relevant fiscal year for which the village government will not receive repayment. This research aims to empirically prove the influence of PADes, village funds, and village fund allocation on village spending and to prove whether the phenomenon exists or not. flypaper effect from transfer funds. This research is descriptive research with a quantitative approach. The research sample consisted of 121 villages obtained through the purposive sampling technique during the 2019–2022 period. The research data is secondary data obtained from the realization report of the Kudus Regency village income and expenditure budget. The variables in this research consist of independent variables including PADes, DD, and ADD, while the dependent variable is village expenditure. This research uses panel data regression analysis tools with the selected random effect model, which was processed with the help of Eviews 12. The research results show that village original income, village funds, and village fund allocation have a significant positive effect on village expenditure. As many as 46% of villages were proven to experience the phenomenon of the flypaper effect because the original income obtained was smaller than village funds and village fund allocations. This shows the high dependence of the village on external funding.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.4078

Abstract

This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.
Penerapan Akuntansi Persediaan Barang Dagang pada UD Prapatan Motor Kudus Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5450

Abstract

Merchandise inventory is one account that has significant values and functions. The amount of inventory must not be too much because it will affect to liquidity. However, it should not be too small because it will eliminate potential of revenue from customers. This research aim to whether the accounting treatment of good inventory methods on Prapatan Motor Entreprise. This research uses qualitative approach, The types of data collected are primary and secondary data. This study related of recording, assessment, and reporting of finished goods inventory . This study concludes Prapatan Motor Entreprise have execute an accounting inventory process. The company use physical recording methods and average methods on inventory assesment.on the end of accounting period, Inventory present on financial position and cost of production report. But the company don’t have inventory control card so must stock opname periodically. 
Pemberdayaan UMKM Berbasis “One Village One Product (OVOP)” Sebagai Gerakan Ekonomi Kerakyatan Pada Industri Logam Desa Hadipolo Kudus Rakhmawati, Ita
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.4894

Abstract

One Village One Product (OVOP) is one of the programs initiated by the government in order to improve rural welfare and equality through empowering MSMEs. The purpose of this study was to see the effectiveness of the development of OVOP in the metal industry MSMEs in the Hadipolo, Jekulo Kudus. This research is a type of field research with a qualitative descriptive approach. The technique of collecting data through interviews, observation and documentation. The data analysis technique starts from reducing data to concluding. The parameters of OVOP-based empowerment analysis include objectives, initiators, parties involved, sources of funding, implementation stage, form of participation in determining products, designs, forms of assistance and marketing channels. The results of the study show that all of these parameters have been running but have not reached the maximum, efforts need to be made to improve.
PENGEMBANGAN MODEL PELATIHAN AKUNTANSI DALAM UPAYA MENINGKATKAN KOMPETENSI KEUANGAN PADA UMKM WIRAUSAHAWAN MUDA rakhmawati, ita
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3569

Abstract

Small medium enterprises is one of the perpetrators of the economic potential in Indonesia, both in terms of number and its contribution to the national economy. This event will be based on research by the large number of potential young entrepreneurs for small medium enterprises that develop among the students of business management Course Shari'a. However, the potential of encountering problems one is difficult because of the limited structure and capability still managing their finances. The purpose of this research is to know the financial competency mapping and owned by small medium enterprises run by young entrepreneur. Further based on the database used to compile the proper accounting training design. Primary data obtained from in-depth interviews, questionnaires and observation directly. Financial competence that is owned by young entrepreneurs for small medium enterprises can be seen from the source variable capitalization, turnover, business profits and the ability of the application of accounting in the form of presentation of the financial statements. The results showed that most small medium enterprises have difficulty in the sector as well as a good amount of capitalization capital structure. small medium enterprises operational views of the turnover and operating income showed a fairly progressive conditions for businessmen beginners. While the ability of drawing up financial statements still minimal, more that just make a simple cash flow report
Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal Suparwi, Suparwi; Rakhmawati, Ita
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.12151

Abstract

The main purpose of this study was to identify and identify and analyze the potential and strategies for developing Goa Pancur tourism in Jimbaran Kayen Pati Village in improving the local tourism economy. First, what is the potential of Goa Pancur tourism so that it has differentiation from other tours. Second, formulating the right strategy to increase the number of tourists and third, what is the right development strategy in increasing the local tourism economy. The data analysis method used descriptive qualitative analysis. From the results of the analysis, it was found that the tourism potential of Pancur Cave is very large but its development has not been maximized, especially the Pancur Cave itself and the existence of a swamp in front of the cave which is very different from other tours. The development strategy in increasing tourists uses a porter approach in which tourism differentiation must be maximized, tourism cost leadership to be maintained and finally segmentation efforts need to be carried out in its development. The future development strategy to improve the local economy is the stability strategy,
Daya Tahan Sektor Rumah Tangga Dalam Rangka Menjaga Stabilitas Sistem Keuangan Rakhmawati, Ita; Suhadi, Suhadi
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2955

Abstract

The crisis in 1997 is the image of the high rise in inflation in Indonesia. The phenomenon of inflation when it reached 82.40% (Anas, 2006). The early mid-1998 also experienced a weakening of the rupiah against the dollar. Condition stable economy is the desire of each country in comparison with the state of the economy has always fluctuated. Economic stability will create an atmosphere conducive economy. stable climatic conditions in the expected level of welfare is the purpose in each country. One of the efforts to maintain economic stability is through monetary policy. For example, with economic growth, maintain price stability (inflation), the achievement of the balance of payments and the reduction of unemployment (Natsir, 2008). The stability of the financial system of a country of which reflected their price stability, in the sense that there are a great price that can be harmful to society, both consumers and manufacturers that will damage the joints of the economy. However, the implementation of the policy, Bank Indonesia as the monetary authority uses monetary variables such as interest rates and the money supply to cope with economic shocks such as inflation. Besides the need for the government’s role in maintaining the rupiah to avoid turmoil in the economy. The importance of inflation control based on the consideration that the high inflation and unstable negative impact on socio-economic conditions of society. Among the high inflation will cause a decline in the real income of the community so that the standard of living of the people down and eventually make everyone, especially the poor get poorer. From one of the effects of inflation are so wide will impact people’s demands to meet the needs of more and more difficult. Their continuousprice increases being offset by rising income of the communities, it can make sure the Indonesian state would worsen. As a result many people’s needs can not be met, so many things that must be met by way of credit. The number of community needs that must be met will cause world of opportunities for banks to offer credit readily available to meet the needs. The third object of research above (inflation, poverty, and credit) does affect the stability of the financial system? In this study using secondary data from the Badan Pusat Statistik (BPS) and Bank Indonesia (BI) with time series data from the years 2007-2015. The process of data analysis was performed using OLS regression with Eviews 8.0. Based on research, if only partial test of the poverty variable significantly affect the stability of the financial system amounted to 2,023 with α = 10%. Meanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial systemMeanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial system. While the value of R-Square (0.629900), indicating that the three independent variables / free consisting of inflation, poverty and credit simultaneously have the effect that make the stabilization of the financial system increases or decreases. That is jointly independent variables (inflation, poverty and loans) contributed / effect of 62.9% against the stability of the financial system. The rest is the influence of other factors beyond the three independent variables studied.
Co-Authors Aini, Intan Nur Albar, Akhmad Yusa’ Albar, Akhmad Yusa’ Amaliani, Shofi Nur Amirudin, Syakhrul Anjelina, Novita Az Zahra, Jihan Fatimah Bayu Tri Cahya Dewi, Heny Wydia Kusuma Durrotut Taqiyah, Uyun Erina Mustifatul R Eriyani, Evina Dwi Khoirul Hidayat Khusna , Naysa Saydatul Lailis Sa’adah Mardliyah, Dewi Muhammad Khoiruddin Mui'jz, Muhammad Abdul Mukaromah, Widia Faridatul Mutiara Bintang, Yasmin Nikmah, Firda Musfirotun Nor’Aini, Desi Fira Nursania, Anisa NURUL AZIZAH Prahesti, Dea Purwati Rahmadina, Fata Restuti, Dwi Putri Rohmah, Erina Musfiatul Saputra, Krisna Adhi Suhadi Suhadi Suparwi Suparwi Suparwi Tari, Selviana Ulin Nuha, Ulin Ulya, Fatikhatuddirosatin Nuril Wicaksono, Muhammad Aji Widia Faridatul Mukarromah Widiyani, Zenny Zahro, Rizka Latifatuz Zulfa, Siti Alfiana