Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Akuntansi Politala JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Nikmatuniayah .
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
KOMPARASI EVALUASI ETIS MAHASISWA AKUNTANSI ., Nikmatuniayah
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.04 KB)

Abstract

Abstract: Evaluation of Ethical, Ethical Intention, and Ethical OrientationBased on Gender and Discipline. The study aimed to test the difference between ethical evaluation, ethical intentions, and ethical orientation based on gender and discipline-based differences. Multivariate analysis of covariance (Mancova) is used as research method. The result shows that there is no difference between different ethical orientation which is relativism, justice, and egoism between two gender and different educational background. Furthermore, there is no difference in ethical intentions and ethical evaluation between men and women, yet there is difference between different academic disciplines. Finally, there is a difference between the respondent that had and had not Ethic subject in college regarding ethical orientation, intentions and evaluation.Abstrak: Evaluasi Etis, Intensi Etis, dan Orientasi Etis berdasarkan Gender dan Disiplin Ilmu. Penelitian ini bertujuan untuk menguji perbedaan evaluasi etis,  intensi etis dan orientasi etis dilihat dari gender dan disiplin ilmu mahasiswa. Uji multivariate analysis of covariance (Mancova) digunakan dalam studi ini. Hasil pengujian menunjukkan bahwa tidak ada perbedaan orientasi etis meliputi relativism, justice dan egoism antara laki-laki dengan perempuan dan antara responden dari disiplin ilmu yang berbeda. Berikutnya tidak ada perbedaan intensi etis dan evaluasi etis antara laki-laki dengan perempuan, namun ada perbedaan di antara responden dari disiplin ilmu yang berbeda. Pamungkas, tidak ada  perbedaan responden yang pernah dan tidak pernah mendapatkan mata kuliah Etika terhadap orientasi etis, intensi etis, dan evaluasi etis.
KOMPARASI SISTEM PENGENDALIAN INTERNAL PENGELOLAAN LEMBAGA AMIL ZAKAT Nikmatuniayah Nikmatuniayah
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.295 KB) | DOI: 10.18202/jamal.2014.12.5037

Abstract

Abstrak: Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat. Penelitian ini bertujuan mengevaluasi praktik sistem pengendalian internal pengelolaan zakat dalam rangka meninjau akuntabilitas beberapa Lembaga Amil Zakat (LAZ) di Kota Semarang. Metode penelitian menggunakan multiple case study dengan analisis kualitatif deskriptif. Hasil riset menunjukkan LAZ telah memiliki prosedur penerimaan dan pengeluaran zakat yang sederhana. Namun demikian masih terdapat kelemahan dalam kepatuhan terhadap pengendalian internal, yaitu pemisahan fungsi akuntansi, pemegang otorisasi, rotasi jabatan, tersedianya divisi khusus akuntansi yang terpisah, dan pengawasan internal.  Abstract: Comparation of Internal Control System of Zakat Management Institution. The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat institutions have weak and simple procedures in accepting and distributing zakat. Moreover, there are also other  weaknesses in internal control, in term of separation of accounting function, position rotation,  and also the availability of specific accounting division and internal auditor. 
KINERJA DAN ETIKA PELAYANAN SEKTOR PUBLIK DALAM UPAYA MENINGKATKAN KEPERCAYAAN MASYARAKAT Nikmatuniayah Nikmatuniayah
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.531 KB) | DOI: 10.18202/jamal.2015.12.6030

Abstract

Abstrak: Kinerja dan Etika Pelayanan Sektor Publik dalam Upaya Meningkatkan Kepercayaan Masyarakat. Penelitian ini bertujuan membuktikan adanya penga­ruh prinsip etika profesi  terhadap kepercayaan masyarakat melalui pelayanan prima aparat kelurahan. Analisis data dilakukan dengan menggunakan regresi multipel. Hasil penelitian  menunjukkan bahwa kepercayaan masyarakat diciptakan oleh pelayanan prima  yang diberikan aparat kelurahan karena telah menerapkan prinsip etika profesi yaitu tanggung jawab dan integritas moral. Namun demikian, hasil lain menunjukkan bahwa kepercayaan mayarakat bukan diciptakan melalui pelayanan prima yang diberikan oleh aparat kelurahan, melainkan oleh kemandirian aparat kelurahan dan legalisasi UU Desa.  Abstract: Performance and Ethics of Public Sector Services in Effort to Improve Public Confidence. This study aims to prove the effect of professional ethics principles in public confidence through excellent service village officials. The data analysis was performed using multiple regression. The result showsthat the public confidence is created by the excellence service provided by village officials because it has applied the professional ethics principles which consist in responsibility and moral integrity. However, theother result shows that the public confidence is not created by the excellent of service (justice and autonomous) village officials, butby theindependence of village officials and village law legalization.  
KOMPARASI EVALUASI ETIS MAHASISWA AKUNTANSI Nikmatuniayah Nikmatuniayah
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.04 KB) | DOI: 10.18202/jamal.2013.04.7188

Abstract

Abstract: Ethical Evaluation Comparative of Accounting Students. The study aimed to test the difference between ethical evaluation, ethical intentions, and ethical orientation based on gender and discipline-based differences. Multivariate analysis of covariance (Mancova) is used as research method. The result shows that there is no difference between different ethical orientation which is relativism, justice, and egoism between two gender and different educational background. Furthermore, there is no difference in ethical intentions and ethical evaluation between men and women, yet there is difference between different academic disciplines. Finally, there is a difference between the respondent that had and had not Ethic subject in college regarding ethical orientation, intentions and evaluation.Abstrak: Komparasi Evaluasi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan untuk menguji perbedaan evaluasi etis,  intensi etis dan orientasi etis dilihat dari gender dan disiplin ilmu mahasiswa. Uji multivariate analysis of covariance (Mancova) digunakan dalam studi ini. Hasil pengujian menunjukkan bahwa tidak ada perbedaan orientasi etis meliputi relativism, justice dan egoism antara laki-laki dengan perempuan dan antara responden dari disiplin ilmu yang berbeda. Berikutnya tidak ada perbedaan intensi etis dan evaluasi etis antara laki-laki dengan perempuan, namun ada perbedaan di antara responden dari disiplin ilmu yang berbeda. Pamungkas, tidak ada  perbedaan responden yang pernah dan tidak pernah mendapatkan mata kuliah Etika terhadap orientasi etis, intensi etis, dan evaluasi etis.
RANCANG BANGUN SISTEM PEMBELIAN BAHAN BAKU PADA CV MEDIA KARYA Sri Rodziyah; Sarana -; Nikmatuniayah -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1523

Abstract

The purpose of this study is to create a design system for purchasing raw material information at CV Media Karya to facilitate the management of purchases. This study uses primary data and secondary data in the form of quantitative data and qualitative data. Data collection techniques used are observation, interviews and literature. This raw material purchasing system is made using Microsoft Visual Basic 6.0 while database storage uses Microsoft Access and Crystal Report 8.5 to generate reports. The development method used is SDLC (System Development Life Cycle). This raw material purchasing system application can overcome the problems found in CV Media's work on the raw material purchasing system and can provide a reminder of the stock in the use of raw materials. Input data in this application are supplier data, material type data, initial inventory balance, purchase and use of raw materials. This application generates purchase reports, supplier data reports, debt data reports, raw material reports and inventory mutation reports.
Interaksi Variabel Personalitas dengan Variabel Kognitif terhadap Perilaku Auditor Nikmatuniayah -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.97 KB)

Abstract

AbstractThis study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of this research was auditor of the Public Accounting Firm in Semarang, and the data collected by using questioner. There were 43 questioners used as research sample, and the respon rate was 71,66%. This research used the Work Locus of Control Scale (WLCS) to measure locus of control, Likert scale to measure profession commitment and Multidimentional Ethics Scale (MES) to measure ethical awareness. Multiple regressions employed in this study. The result shows that there is an interaction between the locus of control, profession commitment with ethical awareness affects the response to auditor's behavior in audit conflict situations.AbstrakPenelitian ini menguji pengaruh interaksi variabel personalitas (locus of control dan komitmen profesi) dengan variabel kognitif (kesadaran etis) terhadap perilaku auditor dalam situasi konflik pekerjaan. Popu- lasi penelitian adalah auditor dari Kantor Akuntan Publik (KAP) di kota Semarang dengan menggunakan kuisioner sebagai teknik peng- ambilan data. Kuisioner yang dapat digunakan sebagai sampel pene- litian adalah 43, dengan respon rate 71,66%. Penelitian ini mengguna- kan Work Locus of Control Scale (WLCS) sebagai pengukur instrumenlocus of control, skala Likert sebagai pengukur komitmen profesi, dan Multidimentional Ethics Scale (MES) sebagai pengukur instrumen ke- sadaran etis. Metode analisis yang digunakan dalam penelitian ini ada- lah regresi multipel. Hasil penelitian membuktikan bahwa interaksi an- tara locus of control, komitmen profesi dengan kesadaran etis berpe- ngaruh terhadap perilaku auditor dalam situasi konflik audit.
AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.145

Abstract

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.
Co-Authors Lardin - Korawijayanti Lilis Mardiana A Marliyati Marliyati Muhammad Rois Rikawati Rikawati Sarana Sarana Siti Arbainah Sri Rodziyah