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All Journal Jurnal Reviu Akuntansi dan Keuangan Benefit: Jurnal Manajemen dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak TIJAB (The International Journal of Applied Business) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Surya Abdimas Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies ResearchJet Journal of Analysis and Inventions Academicia Globe: Inderscience Research Innovative Technologica: Methodical Research Journal JSCS
Aisha Hanif
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Understanding of MSME Owners in Sidoarjo Regency in The Preparation of Financial Statements Based on SAK EMKM Rahayu, Duwi; Hanif, Aisha; Shifa Chofifah, Geulis
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.28071

Abstract

Purpose: This study examines the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) actors in preparing financial statements based on the Indonesian Financial Accounting Standards (SAK) for EMKM. This study focuses on MSMEs that are members of the Sidoarjo Food and Beverage Association (ASMAMINDA) in Sidoarjo Regency. Methodology/approach: This research uses quantitative research methods. The data used in this study are primary data collected through distributing questionnaires directly to respondents. The population in this study were 60 participants consisting of administrators and members of ASMAMINDA UMKM. The sampling technique used in this study was saturated sampling. The data analysis technique used in this research is multiple linear analysis. Findings:  The findings of this study indicate that the level of education does not affect the understanding of SAK EMKM. Likewise, educational background does not affect the understanding of SAK EMKM, as well as business age. However, business scale has a significant effect on the understanding of SAK EMKM. In addition, the provision of information and socialization has a significant impact on the understanding of SAK EMKM. Practical Implications : This research provides practical implications for MSMEs to increase understanding of SAK EMKM as the responsibility of MSME actors in preparing financial reports. Originality/ Value : This study analyzes the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) incorporated in the Sidoarjo Food and Beverage Association (ASMAMINDA).
The Role of Control Environment in Strengthening Internal Control and Preventing Fraud Hanif, Aisha; Dina Dwi Oktaviarini; Nur Ravita Hanun
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5239

Abstract

Financial information is very important for companies because it can be used for decision making and to attract investors. However, pressure to achieve financial targets, opportunities and rationalization from individuals often encourage individuals in companies to manipulate financial reports. The success of an internal control system in an organization is greatly influenced by the quality of a solid control environment, which does not only depend on the implementation of formal policies and procedures, but is also influenced by individual aspects and values ​​upheld in the organization. This study aims to explore the effectiveness of the internal control environment in detecting and preventing fraud in companies. This study is expected to provide significant contributions to the development of more effective internal control policies that can be widely implemented, as well as provide practical guidance for companies in building an environment that prevents fraud and strengthens corporate governance. This study uses a qualitative approach with data collection techniques through observation, documentation and interviews. The data analysis method used in this study is thematic analysis, which involves the stages of data reduction, data presentation, and drawing conclusions. The findings of this study illustrate that the effectiveness of internal control depends on a strong control environment, supported by policies, individual factors, and organizational values. The integration of spiritual values ​​strengthens integrity, transparency, and compliance. The integration of spiritual values ​​into the control environment contributes significantly to the effectiveness of an organization's internal control system. Keywords: control environment, internal control, fraud
Pendampingan Laporan Keuangan Sekolah Dasar Berbasis Microsoft Excel: Financial Reporting Assistance Elementary School Based on Microsoft Excel Biduri, Sarwenda; Fauziyah, Luluk Putri; Hanif, Aisha
Journal of Social Comunity Services (JSCS) Vol. 1 No. 2 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i2.101

Abstract

Primary school financial reports are an important instrument in presenting financial information to stakeholders. The purpose of this activity is to achieve transparency and accountability in the presentation of school financial reports. In an effort to improve the transparency and accountability of school financial management, mentoring is carried out in stages involving the school principal, school treasurer, and the abdimas team. Data collection methods involved observation, situation analysis, as well as socialisation of the importance of financial reports for organisations. The results showed that the preparation of computer-based financial reports using Microsoft Excel can facilitate data input and online integration. With structured financial reports, schools can ensure transparency in the use of funds and fulfil responsibilities to internal and external parties.
Pendampingan Tata Kelola Keuangan sebagai Upaya Pencegahan Fraud di SMP Muhammadiyah 1 Sidoarjo dalam Pencapaian SDG’s 4 Rini, Dina Dwi Oktavia; Hanif, Aisha; Rosid, Mochamad Alfan; Rachmadany, Andry; Fauzan, Mochamad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24180

Abstract

Pengelolaan keuangan yang transparan dan akuntabel merupakan salah satu faktor penting dalam peningkatan kualitas pendidikan, sebagaimana diamanatkan dalam Undang-Undang Sistem Pendidikan Nasional dan Peraturan Pemerintah tentang Pendanaan Pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi SMP Muhammadiyah 1 Sidoarjo dalam memperbaiki tata kelola keuangan guna mencegah terjadinya fraud, sekaligus mendukung pencapaian Sustainable Development Goals (SDG’s) 4 tentang pendidikan berkualitas. Metode yang digunakan meliputi identifikasi permasalahan, pendampingan pengelolaan keuangan, pelatihan pengawasan internal, dan pelatihan verifikasi bukti pertanggungjawaban. Hasil kegiatan menunjukkan bahwa pendampingan mampu meningkatkan pemahaman staf terhadap praktik tata kelola keuangan yang baik, memperkuat pengawasan internal, dan meminimalisasi potensi fraud. Diharapkan kegiatan ini dapat memberikan dampak positif jangka panjang bagi institusi, baik dari aspek transparansi, akuntabilitas, maupun kualitas pendidikan yang lebih baik.
Co-Authors Ade Eviyanti Atina Nabila Atina Nabila Ade Prasetya Betari, Fristia Harum Binti Nadhifa Binti Nadhifah Dedy Rahmat Saleh Detak Prapanca Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Erisa Ghina Verdiana Fauzan, Mochamad Fauziyah, Luluk Putri Fristia Harum Betari Hadiah Fitriyah Ika Ratna Indra Astutik Imelda Dian Rahmawati Kharimah, Ismi Izzatul Krisnaningsih, Diah Lina Rahma Wati Mochamad Alfan Rosid Muhammad Yani Muhammad Yani, Muhammad Nur Ravita Hanun Rachmadany, Andry Rahmah, Cut Ami Rizki Eka Febriansah Rizki Susanti Rizky Eka Febriansah Rizky Eka Febriansah Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Shifa Chofifah, Geulis Sigit Hermawan Siti Mei Nur Rosita Taurusta, Cindy Uce Indahyanti Viarini, Dina Dwi Okta Viyanti, Amalia Wati, Lina Rahma Wisnu P. Setiyono Wisnu P. Setiyono, Wisnu P.