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All Journal Jurnal Pendidikan Anak Jurnal Akuntansi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Literasi Akuntansi Media Ekonomi Journal of Innovative and Creativity JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dwi Puji Rahayu
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Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA ambarwati ambarwati; Dwi Puji Rahayu
Jurnal Akuntansi Vol 8 No 2 (2020): JURNAL AKUNTANSI VOL. 8 NO. 2 DESEMBER 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i2.1239

Abstract

Abstrack Village finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of village rights and obligations (Law Number 6 of 2014 Article 71 paragraph 1). Village development planning is a stage of activity organized by the village government by involving the Village Consultative Body and elements of the community in a participatory manner to utilize and allocate village resources in order to achieve village development goals. The Village Government prepares Village Development planning in accordance with its authority, referring to District / City development planning. The Village Revenue and Expenditure Budget (APBDesa) is an important instrument that greatly determines the realization of good governance at the village level. The objectives of this study are: 1) To prove the influence of Planning on Village Financial Accountability. 2) To prove the effect of Budgeting on Village Financial Accountability. 3) To prove the influence of Village Financial Planning and Budgeting on Village Financial Accountability. The subject of this research is the village government in Nganjuk Regency. In this study using a quantitative descriptive method with an associative approach that aims to determine the effect or relationship between two or more variables. In this study the population is all villages in Nganjuk Regency with 264 villages. Determine the number of sample samples from a population using the Slovin formula with Inaccuracy Tolerance of 5%. In this study there were 159 villages in the sample. The sampling technique in this study is done randomly by stratified random sampling. The data collection technique in this study was using a questionnaire or questionnaire. The research instrument used in this study using a Likert Scale, with a Likert rating scale from 1 to 5. This study uses testing Validity and Instrument Reliability. Data Analysis Techniques in this study used the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Measurement of descriptive statistics in this study using Linear Regression Analysis. To test the regression model and hypothesis using statistical tests, namely the T test and F test. The output targeted in this research plan is submitted to national ISSN journals. The research plan is supported by the Regional Government of Nganjuk Regency through the Village Community Government Service which is expected to also be continued as a village assistance activity in the context of community service. Keywords: Planning, Budgeting, Village Finance, accountability, Village Government
KOMPETENSI GURU PAUD DALAM MENDESAIN PEMBELAJARAN DI KECAMATAN KEMILING Dwi Puji Rahayu; sasimati sasmiati; Baharuddin Risyak
Jurnal PG-PAUD Vol 1, No 6 (2015): Jurnal Pendidikan Anak
Publisher : FKIP UNILA

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Abstract

The purpose of this study was to describe the competence of early childhood teachers in the district Kemiling in designing learning. This research used descriptive method. The population of this research was all early childhood teachers in the district Kemiling totaling 75 people. In this study, it used saturated sampling techniques. Data collection techniques were using documentation studies and interviews. The collected data were then being analyzed, using a mix of data analysis of quantitative-qualitative. The results of research and analysis of the study showed that not all early childhood teachers in the District Kemiling have equal competence in designing learning.Tujuan penelitian ini adalah untuk mendeskripsikan kompetensi guru PAUD di Kecamatan Kemiling dalam mendesain pembelajaran. Penelitian ini menggunakan metode penelitian deskriptif. Populasi penelitian ini adalah seluruh guru PAUD di Kecamatan Kemiling yang berjumlah 75 orang. Dalam penelitian ini menggunakan teknik sampling jenuh. Teknik pengambilan data menggunakan studi dokumentasi dan wawancara. Data yang terkumpul kemudian dianalisis, menggunakan analisis data campuran kuantitatif-kualitatif. Hasil penelitian dan analisis penelitian menunjukkan bahwa belum semua guru PAUD di Kecamatan Kemiling memiliki kompetensi yang setara dalam mendesain pembelajaran.Kata Kunci: kompetensi, mendesain pembelajaran, guru PAUD.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA PERUSAHAAN PADA PT BPR TUNAS ARTHA JAYA ABADI NGANJUK DWI PUJI RAHAYU
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Payroll accounting information system and wage a series of recurring business activities and related data processing operations associated with an effective way to manage employee. The sample in this study is the entire population, ie all employees at PT BPR Artha Tunas Jaya Abadi Nganjuk totaling 47 people. The analytical method used in this research is multiple linear regression analysis. The results showed that there is a partial effect between hiring new employees, employee development, provision of job duties, the compensation of the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the value of t is greater than t table at a significance level of less than 5%.While employee performance evaluation and dismissal of employees partial effect on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the t value is smaller than t table though with a significance level of less than 5%. There is influence between the accounting information system of payroll and wages on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by F count larger than F table with a significance level of less than 5%.
Penilaian Tingkat Kesehatan Koperasi Simpan Pinjam Kopwan di Kabupaten Nganjuk Dwi Kartikasari; Dwi Puji Rahayu
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this study was to determine the health level of Kopwan savings and loan cooperatives in Nganjuk Regency in terms of capital aspects, quality of earning assets, and liquidity. This type of research is qualitative descriptive research. The population of this study were all KSPs in the Nganjuk Regency area. The samples studied were 10 KSPs spread across several sub-districts in the Nganjuk Regency. The data used were the accountability reports of the KSP supervisors and supervisors. Data analysis was performed to calculate the health aspects of capital aspects, productive asset quality, and liquidity according to the guidelines of the Deputy Regulation of the Ministry of Cooperatives and SMEs Supervision Number 06 of 2016. The results of this study indicate that the level of soundness of the capital aspect, all KSPs (100%) have sound capital. all Kopwan, namely as many as 9 KSPs (90%) have unhealthy productive asset quality. The health level of the liquidity aspect, almost all KSPs, namely 8 KSPs (80%) have unhealthy liquidity. It is recommended that KSP always pay attention to cooperative health in the fields of finance, especially in aspects of prod asset quality uctive and liquidity
DETERMINAN PENGARUH EKSPOR, IMPOR DAN PRODUK DOMESTIK BRUTO TERHADAP CADANGAN DEVISA INDONESIA Dwi Puji Rahayu; firdayetti firdayetti
Media Ekonomi Vol. 29 No. 1 (2021): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.403 KB) | DOI: 10.25105/me.v29i1.9113

Abstract

This research is designed analyze the influence of export, import and Gross Domestic Product (GDP) factors on Indonesia's Foreign Exchange Reserves in 1990-2019. In this study we use 30 observations. The dependent variable in this study is Indonesia's foreign exchange reserves, while the independent variableare exports, imports and Gross Domestic Product (GDP). To see the effect of the independent variable on the dependent variable, we use multiple linear regression analysis. Based on the result of determination coefficient, we can conclude that simultaneously all of independent variables (exports, imports and GDP) jointly affect the combined variable (Indonesian foreign exchange reserves) in 1990-2019. The export variable has a positive effect on Indonesia's foreign exchange reserves. Important variables have a significant effect on Indonesia's foreign exchange reserves and the Gross Domestic Product (GDP) variable has a significant effect on Indonesia's foreign exchange reserves.
Faktor-Faktor Yang Mempengaruhi Kesehatan Waktu Pelaporan Keuangan Pada Perusahaan Costumer Goods Gibran Ramadhan; Dwi Puji Rahayu; Bambang Suroso; Indrian Supheni; Wina Aprilia Purnamasari
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.41

Abstract

In this study, the researcher aimed at analyzing the effectt of profitabilityy, capitall structuree and leveragee on the capitall structuree off the mining sektor listed on the Indonesiaa Stockk Exchangee (IDX) for the 2016-2019 period.The research method used is a quantitative approach by involving 54 companies. The samplingg techniquee usedd is purposivee samplingg obtainedd a samplee off 28 companiess that meet the criteria. Data were analyzed according to defined operational definitions
Pelatihan Program Akuntansi Pelaporan Keuangan Sebagai Implementasi Buku Ajar Pada UMKM Kabupaten Nganjuk Tri Mahendra, Prasetya; Ambarwati; Indrian Supheni; Ika Novaliana; Dwi Puji Rahayu; Muhammad Bawono
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v7i2.1194

Abstract

Dalam rangka mengembangkan hasil pendidikan yang dapat dimanfaatkan oleh masyarakat dalam bentuk buku ajar dan panduan dalam penyusunan laporan keuangan sederhana melalui program excels, kami dosen Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk malakukan pendampingan, pelatihan dan pembimbingan kepada UMKM (Usaha Mikro Kecil dan Menengah) dibawah instansi Dinas Koperasi dan Usaha Mikro Kabupaten Nganjuk. Sesuai dengan surat tugas resmi nomor 005/183/411.310/2024 dari DinKopUM Kabupaten Nganjuk dan dari kampus kami. Kegiatan ini berlangsung selama lebih kurang 3 (tiga) bulan mulai bulan Februari sampai dengan April 2024, dan akan berkelanjutan dilakukan apabila memang dirasa masih diperlukan. Dengan harapan dapat dilakukan juga pada instansi/lembaga lain dilain kesempatan secara berkelanjutan untuk tahun-tahun berikutnya. Kegiatan ini dilakukan untuk menunjang salah satu tridharma dosen pada STIE Nganjuk, sebagai bentuk sumbahsih/pengabdian kepada masyarakat secara langsung melalui transfer edukasi keilmuan dan membantu instansi/lembaga dalam pelaporan keuangan secara sederhana sesuai prinsip akuntansi dasar.
Peningkatan Kualitas Sumber Daya Insani melalui Pembelajaran Berbasis Kompetensi di Pabrik Tahu Zhuan Kim Jombang Siti Ria Kurniawati; Dwi Puji Rahayu; Andriani Andriani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1174

Abstract

Improving the quality of Human Resources (HR) is a crucial factor in supporting the performance of the food processing industry. This study aims to explore the application of Competency-Based Learning (CBL) in enhancing HR quality at Zhuan Kim Tofu Factory in Jombang Regency. A case study method with a qualitative approach was employed through observations and in-depth interviews with factory employees and management. The results indicate that the implementation of CBL significantly improves workers’ technical skills, deepens their understanding of production processes, and boosts work motivation. Additionally, CBL contributes to reducing error rates in the production process. These findings suggest that consistent implementation of CBL can serve as an effective strategy for managing human resources in the tofu processing industry.
Pengaruh Likuiditas dan Leverge Terhadap Kinerja Keuangan Perusahaan Tambang Salbia Ekasari; Indrian Supheni; Dwi Puji Rahayu
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3807

Abstract

Penelitian ini bertujuan untuk menganalisis tentang pengaruh likuiditas dan leverage terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Likuiditas diukur menggunakan Current Ratio (CR), leverage menggunakan Debt to Equity Ratio (DER), sedangkan kinerja keuangan diproksikan dengan Return on Assets (ROA). Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup 26 perusahaan pertambangan yang terdaftar di BEI, dengan pemilihan sampel melalui teknik purposive sampling, sehingga diperoleh 25 perusahaan yang memenuhi kriteria, menghasilkan 100 observasi data selama periode penelitian. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan melalui situs resmi BEI. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis parsial (uji t) dan simultan (uji F). Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap kinerja keuangan perusahaan pertambangan, yang berarti semakin tinggi current ratio, maka kemampuan perusahaan dalam menghasilkan laba juga meningkat. Sebaliknya, leverage berpengaruh negatif signifikan terhadap kinerja keuangan, yang menandakan semakin tinggi penggunaan utang, maka semakin besar risiko penurunan profitabilitas perusahaan. Secara simultan, variabel likuiditas dan leverage berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini adalah bahwa manajemen likuiditas dan pengendalian leverage menjadi faktor penting dalam menjaga stabilitas dan keberlanjutan kinerja keuangan perusahaan pertambangan di tengah dinamika fluktuasi harga komoditas dan tantangan global. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan, investor, dan regulator dalam mengambil keputusan strategis yang berkaitan dengan struktur keuangan dan pengelolaan risiko
Co-Authors Ambarwati Andriani Andriani Andriani Andriani Baharuddin Risyak Bambang Suroso Dwi Kartikasari Firdayetti, Firdayetti Gibran Ramadhan Ika Novaliana Indrian Supheni Muhammad Bawono Salbia Ekasari sasimati sasmiati SATRIYAS ILYAS Siti Ria Kurniawati Tri Mahendra, Prasetya Wina Aprilia Purnamasari