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PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DALAM PERSPEKTIF ‘’COSO’’ DI DESA KALIKURMO KECAMATAN BRINGIN KABUPATEN SEMARANG HERNINDA PITALOKA; HENI WIDAYANTI; ANAVA SALSA N.S; MUTOHAR; NUR KABIB
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 08 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

The purpose of this study was to determine the effectiveness of the implementation of the Internal Control System in accordance with the Government Internal Control System (SPIP) in the Kalikurmo Village, Bringin District, Semarang. The method used is descriptive qualitative with primary data derived from interviews and documentation. The results showed that the Internal Control System was quite effective and in accordance with the Government's Internal Control System (SPIP), but there were some things that had not been achieved, so the implementation of the Internal Control System had not been fully met.
KOMPARASI PENERAPAN PRINSIP KONSERVATISME PADA AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH ANITA WAHYU ALVIANI; HUSNUL KHOTIMAH; YOLANDA SRYTA PRADANI; AHMAD ULIL ALBAB AL UMAR; NUR KABIB
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 08 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyze whether there is difference between conservatism of conventional accounting and sharia accounting. Conservatism is an important principle in financial reporting which can be seen on how an entity recognize an earning increase with delay while they recognize an earning decrease on timely basis. Conservatism is a prudent reaction in accounting. From the results of the analysis, it can be concluded that there is no significant difference between accounting conservatism in conventional accounting and sharia accounting. But I found that sharia accounting report the transactions more conservatively than the conventional one. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the higher litigation risk that is faced by the Sharia Commercial Banks and the obligation to pay Zakah.
ANALISIS PERENCANAAN DANA ALOKASI UMUM TAMBAHAN DALAM PELAKSANAAN PEMBANGUNAN DI DESA KALICACING, KECAMATAN SIDOMUKTI, SALATIGA DEWI SEPTININGSIH; DWI APRILLIA NINGRUM; KARIMATUS SA'DIYAH; FITRIYATUL KHASANAH; NUR KABIB
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 09 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA E-ISSN : NO 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyze the planning of a general allocation additional fund in order of development at the civil office of Kalicacing, Salatiga. To analyze a compatibility of general additional allocation fund at the Kalicacing Civil Office, Sidomukti, Salatiga. Tthe method of a research is description qualitative method. The collection method with observation, interview and documentation. The chief of the village is an informant. The result of the research shows that the planning of general additional allocation fund in order to develop the village it has been made base on Musrenbang (a conference plan of development) so that it will appear a calculation budget plan to be realized. A planning of General Addiotional Allocation Fund at the civil office of Kalicacing, Sidomukti, Salatiga City is not appropriate base on the number 187/PMK.07/2018 of finance minister regulation. A General Additional Allocation Fund must be similar with a village fund because it has a similar meaning to give a prosperity to the people.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA BEJALEN KECAMATAN AMBARAWA, KABUPATEN SEMARANG TAHUN 2017-2018 DESY DWI AYU LESTARI; INTAN BUNGA PERTIWI; MUHAMMAD MUCHLISUN; NUR KABIB; SAIFUL ANWAR
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 09 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA E-ISSN : NO 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to examine how the financial performance of Bejalen Village Government, Ambarawa District, Semarang Regency, 2017-2018 Budget Year by analyzing the Budget Realization Report. The method used is descriptive qualitative using the effectiveness ratio and efficiency ratio. Data obtained through document studies and interviews. The data used in the form of data reports on the realization of the budget for the year 2017 to 2018. Based on the calculation of the ratio of effectiveness to efficiency of the ratio of the results of this study is the original village income budget with the realization of the original village income obtained from the second year 100% with the effective category. Raiso efficiency calculation that the average is 95.9% with an element of expenditure realization which has a less efficient budget category.
ANALISIS EFEKTIVITAS DAN EFISIENSI LAPORAN KEUANGAN PEMERINTAH KECAMATAN UNGARAN KABUPATEN SEMARANG TAHUN 2017-2018 DWI PUJIASTUTI; KARIMATUS SA'DIYAH; SYLVIA INDAH LESTARI; NUR KABIB; MUAMMAR TAUFIQI LUTFI MUSTOFA
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 09 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA E-ISSN : NO 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

The purpose of this study was to determine the effectiveness and efficiency financial statements of the district government of Ungaran, Semarang district in 2017-2018. The type of data used is secondary data in the form of a budget realization report. The approach taken is quantitative descriptive, calculated using the ratio of efficiency and effectiveness ratio. The results of the research in the district of Ungaran Semarang regency showed that is the level of effectiveness research Ungaran District Semarang Regency in 2017-2018 seen from the effectiveness ratio experienced different effectiveness levels in 2017 experienced by 107.16% which is in the category of very effective. Whereas in 2018 only 79.06% was included in the less effective category. Where in 2017 the efficiency level of 92.27% was caused by the amount of budget that was realized 90% -100% and in 2018 it was at the level of 94.68%.
CORPORATE GOVERNANCE, ISLAMICITY PERFORMANCE INDEX DAN FRAUD PADA BANK UMUM SYARIAH INDONESIA Marsih; Nur Kabib
ANALOGI Jurnal Ilmu Sosial dan Humaniora Vol 1 No 1 (2023)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/analogi.v1i1.587

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh GCG dan IPI terhadap fraud pada Bank Umum Syariah (BUS) Indonesia periode tahun 2015-2021. Penelitian ini menggunakan metode penelitian kuantitatif dengan populasi seluruh BUS yang terdaftar di Otoritas Jasa Keuangan (OJK). Sampel ditentukan dengan metode purposive sampling sehingga diperoleh 70 sampel dari data keuangan BUS yang memenuhi kriteria yang ditentukan peneliti dengan kurun waktu tujuh tahun dari tahun 2015 sampai tahun 2021. Menggunakan jenis data panel. Metode uji analisis meliputi uji stasioneritas, uji asumsi klasik, uji statistik t, uji statistik F, dan uji koefisien determinasi (R2). Pengujian dilakukan dengan alat analisis software Eviews 12. Hasil penelitian memperoleh hasil bahwa variabel GCG berpengaruh negatif dan signifikan terhadap Fraud. PSR dan IIR berpengaruh positif signifikan terhadap Fraud. Sedangkan IsIR tidak memiliki pengaruh yang signifikan terhadap Fraud.