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All Journal Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) IPSAR (International Public Sector Accounting Review) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Inovasi Indonesia
Nufaisa, Nufaisa
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health Social Sciences

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Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Pengelolaan Alokasi Dana Desa Dalam Pencapaian Good Governance (Studi Empiris Pada Desa Pabean Kecamatan Sedati Kabupaten Sidoarjo) Rohman, Muhammad Taufiqur; Yuniarti, Nur Laila; Suryani Lating, Ade Irma; Nufaisa, Nufaisa; Aristantia, Selvia Eka
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.15557

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, dan pengawasan terhadap pengelolaan Alokasi Dana Desa dalam pencapaian Good Governance pada desa Pabean, Kecamatan Sedati, Kabupaten Siodarjo. Jenis penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden 75 orang terdiri dari aparat desa dan masyarakat. Metode analisis data yang digunakan yaitu analisis linear berganda dengan menggunakan program SPSS versi 20. Berdasarkan hasil penelitian, maka ditarik kesimpulan bahwa secara parsial variabel akuntabilitas tidak berpengaruh terhadap pengelolaan alokasi dana desa dan transparansi serta pengawasan berpengaruh terhadap alokasi dana desa.  Sedangkan akuntabilitas, transparansi, dan pengawasan secara simultan memiliki pengaruh yang signifikan terhadap pengelolaan alokasi dana desa dalam pencapaian good governance di Desa Pabean, Kecamatan Sedati, Kabupaten Sidoarjo.
ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY, COMMUNITY PARTICIPATION, AND ACCOUNTING INFORMATION SYSTEMS IN VILLAGE FUND MANAGEMENT Ummah, Erina Fazia Rotul; Junjunan, Mochammad Ilyas; Nufaisa, Nufaisa
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2917

Abstract

The village government must be able to manage village funds properly because the better the management of village funds, the higher the level of transparency, accountability in the management of village funds. The purpose of this study was to determine the effect of transparency, accountability, community participation and accounting information systems on the management of village funds. The sample of this study was the village head, village secretary, village treasurer, head of service and general affairs, government affairs, welfare affairs, hamlet head, BPD chairman and LPMD chairman with a total of 213 respondents spread across 24 villages in the temple sub-district who participated in the study. The research analysis technique uses multiple linear regression with a probability value of 5% using t-table testing using SPSS 26 software. The results obtained show that accountability, community participation and accounting information systems are able to influence the management of village funds. While transparency is not able to significantly affect the management of village funds.
Improving Student Ability in Accounting Research Data Processing Using SPSS Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Aristantia, Selvia Eka; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.9309

Abstract

Background: Timely graduation is a critical goal for universities, but delays frequently arise from students' difficulties in processing quantitative data. Lecturers play a vital role in addressing this issue by offering targeted statistical support to help students improve their data analysis skills and complete their studies on time. Contribution: This activity equips final semester accounting students with skills to analyze and interpret research data using SPSS, guided by lecturers in utilizing technology for economic and business data processing. It also enables students to conduct advanced predictive analysis and classification for deeper insights.Method: This activity was carried out for 20 accounting final semester students at UIN Sunan Ampel Surabaya in four days. There are several stages done in this activity, including socialization and mapping, module creation, pre-test, implementation, and evaluation, and post-test on the analysis and interpretation of accounting research data. Results: The pre-test, evaluation, and post-test activities show that this activity significantly improved students' ability to analyze and interpret accounting research data using SPSS. The research themes covered included financial accounting, management accounting, sharia accounting, auditing, taxation, and public sector accounting. The satisfaction level reached 65%.
Peningkatan Pemahaman Masyarakat Desa Sanganom dalam Pencegahan Stunting Melalui Edukasi Gizi Seimbang Ramadhan, Aisyah Afni; Maulidya, Rahmania; Salsabiila, Putri; Mu’afi, Muhammad Fawwaz; Widayati, Elly; Nufaisa, Nufaisa
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 7, No 1 (2024): Desember 2024
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v7i1.3177

Abstract

Abstrak Stunting merupakan masalah kesehatan yang serius di Indonesia. Berdasarkan data, Desa Sanganom menempati posisi kedua se Kecamatan Nguling dengan angka sebesar 10,99%. Dengan tingginya angka prevalensi tersebut, perlu adanya pencegahan agar tidak bertambahnya anak stunting. Pemberdayaan ini bertujuan untuk meningkatkan pemahaman ibu dan calon ibu di Desa Sanganom tentang stunting dan gizi seimbang melalui pendekatan Participatory Action Research (PAR). Serangkaian kegiatan pemberdayaan masyarakat yang dilakukan untuk mengatasi permasalahan stunting yaitu sosialisasi mengenai stunting, seminar kesehatan, dan festival Isi Piringku. Pada rangkaian kegiatan sosialisasi didapatkan hasil bahwa 40% dari subjek mengalami peningkatan, 44% subjek tidak mengalami peningkatan maupun penurunan, dan 16% mengalami penurunan. Kemudian pada kegiatan seminar gizi seimbang, terdapat dua subtes, pada subtes sikap ibu didapatkan hasil bahwa 47% dari subjek mengalami peningkatan, 36% subjek tidak mengalami peningkatan maupun penurunan, 18% mengalami penurunan. Sementara itu, pada subtes perilaku ibu, sebanyak 62% dari subjek mengalami peningkatan pemahaman, 33% subjek tidak mengalami peningkatan maupun penurunan, dan 5% dari subjek mengalami penurunan. Secara keseluruhan, hasil pemberdayaan ini menunjukkan bahwa pendekatan PAR dengan program sosialisasi memberikan dampak yang signifikan terhadap perubahan pemahaman audiens terkait stunting dan gizi seimbang. Kata kunci: Gizi Seimbang, PAR, Pencegahan Stunting.
Pengukuran Kinerja Keuangan Berbasis Value For Money : Studi Empiris Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Lamongan Tahun 2019 - 2023 Nihayatuz Zuhuriyyah, Nabilatun; Nufaisa, Nufaisa
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 1 (2025): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i1.4560

Abstract

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.
Pengaruh Persistensi Laba, Kekuatan Laba, Konservatisme Akuntansi, dan Struktur Modal terhadap Penilaian Ekuitas: Studi Empiris Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2018-2023 Wijayanti, Friska Tri; Nufaisa, Nufaisa; Koerniawati, Dwi; Junjunan, Mochammad Ilyas
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2636

Abstract

This study aims to determine the partial and simultaneous effects of earnings persistence, earnings power, accounting conservatism and capital structure on equity valuation. The type of research used is quantitative research with secondary data, in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange. The population used is in the form of health sector companies listed on the Indonesia Stock Exchange in 2081-2023. The sampling method was purposive sampling method and obtained 48 samples. The data analysis technique uses panel data regression analysis. The novelty in this research lies in the capital structure variable, the population in the form of health sector companies and the use of a 6-year period. The results of the study represent that partially earnings persistence and capital structure have no significant effect on equity valuation. While earnings power and accounting conservatism have a significant effect on equity valuation. While simultaneously earnings persistence, earnings power, accounting conservatism and capital structure have a significant effect on equity valuation.
Corporate Factors Affecting Carbon Disclosure for SDG 13 in Indonesia Ihza Mahendra, Moch. Yusril; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2003

Abstract

General Background: Climate change, characterised by rising global temperatures, is a critical threat to sustainable development worldwide. Specific Background: In line with Sustainable Development Goal (SDG) 13 (Climate Action), disclosure of carbon emissions is increasingly vital. Knowledge Gap: Despite the increasing emphasis on ESG reporting, there are still significant gaps in the specificity and consistency of carbon emissions disclosure among Indonesian companies. Objective: This study aims to analyse the impact of environmental performance, firm size, and financial distress on carbon emissions disclosure, with corporate governance measured through the proportion of independent commissioners as a moderator variable. Methods: Using a quantitative-causal research design, this study utilises secondary data from 47 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, with 141 firm-year observations. Data was analysed using Regression Analysis of Moderation (ARM). Results: The findings show that environmental performance and firm size have a positive influence on carbon emissions disclosure, while financial distress has a negative effect. Corporate governance moderates the relationship between environmental performance and disclosure, by weakening the relationship. Novelty: This study uniquely integrates the triple bottom line framework with advanced financial ratios and governance factors. Implications: The results of this study provide valuable insights for policymakers and investors to improve transparency and accountability in achieving Indonesia's climate commitments.
INTERPRETASI PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAK 16 PADA BPJS KETENAGAKERJAAN TAHUN 2023 Islamiyah, Anisa; Nufaisa, Nufaisa
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.40-47

Abstract

Fixed assets are one of the important elements in the financial statements because they support the organization's operations. PSAK 16 regulates the recognition, measurement, depreciation, and reporting of fixed assets to make the financial statements transparent and reliable. BPJS Ketenagakerjaan as a public legal entity manages fixed assets such as investment property, buildings, and office equipment that play a strategic role in providing services to the community. This study aims to evaluate the application of fixed asset accounting in BPJS Ketenagakerjaan in 2023 based on PSAK 16. This research uses a descriptive qualitative approach with a comparative method. The research population is the financial statements of BPJS Ketenagakerjaan in 2023 with samples in the form of data related to fixed assets. The results showed that the grouping of fixed assets and depreciation using the straight-line method were in accordance with PSAK 16. However, in the recognition of fixed asset acquisition costs, BPJS Ketenagakerjaan has not fully capitalized related costs such as transportation and installation which can affect the accuracy of financial statements. Overall, the implementation of PSAK 16 in BPJS Ketenagakerjaan is good, but further evaluation is needed to improve accountability and transparency.
Pendampingan Nomor Induk Berusaha dan Sertifikasi Halal untuk Menjamin Kehalalan Produk pada UMKM di Desa Juwet, Nganjuk Nufaisa, Nufaisa; Nada, Avita Qotrun; Rafsanjani, Afida Risma Liana; Nabila, Dzakiyah Rona; Wulandari, Kirana Ayu; Prianti, Ulifatin Nihaya; Iqbal, Zakky Muchammad
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.352

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan salah satu aset di Desa Juwet yang menyediakan makanan dan minuman untuk dikonsumsi masyarakat. Mayoritas penduduk Desa Juwet memeluk agama Islam, dan hendaknya setiap makanan dan minuman yang dijual dapat dinilai dari segi kehalalan. Oleh karena itu, untuk membantu masyarakat mendapatkan sertifikat halal, Kelompok KKN 39 UINSA Tahun 2023 melaksanakan kegiatan sosialisasi kepada masyarakat Desa Juwet yang memiliki UMKM dengan tujuan memudahkan pelaku UMKM mendapatkan sertifikat halal pada produk yang dijual. Kegiatan pengabdian masyarakat ini menggunakan metodologi kualitatif dengan teknik studi kasus. Sasaran ini adalah 8 UMKM yang ada di Desa Juwet. Kegiatan pemberdayaan masyarakat ini dilakukan melalui beberapa tahapan, diantaranya survei UMKM, penyuluhan secara door to door UMKM yang sesuai kriteria, pendampingan pembuatan NIB dan sertifikat halal. Dengan ini pendampingan pembuatan nomor induk berusaha dan sertifikat halal dapat melegitimasi kehalalan produk pada UMKM di Desa Juwet.
Co-Authors Ajeng Tita Nawangsari Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Ihza Mahendra, Moch. Yusril Iqbal, Zakky Muchammad Islamiyah, Anisa Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Koerniawati, Dwi Lating, Ade Irma Suryani Maulidya, Rahmania Mu’afi, Muhammad Fawwaz Nabila, Dzakiyah Rona Nada, Avita Qotrun Nihayatuz Zuhuriyyah, Nabilatun Prianti, Ulifatin Nihaya Rafsanjani, Afida Risma Liana Ramadhan, Aisyah Afni Rohman, Muhammad Taufiqur Salsabiila, Putri Ummah, Erina Fazia Rotul Widayati, Elly Wijayanti, Friska Tri Wulandari, Kirana Ayu Yuniarti, Nur Laila