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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis JURNAL ILMU EKONOMI & SOSIAL Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo Management and Economics Journal (MEC-J) Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) GEMA EKONOMI Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Trending: Jurnal Manajemen dan Ekonomi JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Journal of Management Research and Studies
Dwi Anggarani
Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Pengelolaan Dana Bos Di SMP Negeri 2 Soa Kecamatan Soa Dalam Upaya Menghasilkan Laporan Pertanggungjawaban Keuangan Yang Akuntabel Periode 2020-2022 Beatriks Doke Meo; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5839

Abstract

This research is about the Management of BOS Funds at SMP Negeri 2 Soa, Soa District in an Effort to Produce Accountable Financial Responsibility Reports (2020-2022 Period). To find out about the management of BOS Funds at SMP NEGERI 2 SOA in an effort to produce accountable financial responsibility reports. in this research is descriptive qualitative with data collection techniques using interviews, observation and documentation studies. The informants in this research are the principal, treasurer, teachers, committee. The results of the research show that the management of BOS funds at SMP Negeri 2 Soa has been going well as seen from a form of accountability that is in accordance with the BOS Fund technical guidelines and has produced accountable financial reports.
PENINGKATAN KAPASITAS DAN EFISIENSI PRODUKSI UMKM BUBUR CAMPUR DAN SERABI KUAH “DUA PUTRI” MELALUI PENGADAAN ALAT DAPUR Kadir, Shaifany Fatriana; Anggarani, Dwi; Putri, Dewi Rarasati Mustafa
Conference on Innovation and Application of Science and Technology (CIASTECH) Vol. 7 No. 1 (2024): CIASTECH 2024 Potensi dan Dampak Artificial Intelligence (AI) di Era Society 5.
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/ciastech.v7i1.6978

Abstract

Kota Malang merupakan salah satu wilayah yang kaya akan berbagai jenis UMKM, termasuk usaha di bidang kuliner. Bubur Campur dan Serabi Kuah "Dua Putri" merupakan salah satu UMKM yang bergerak di bidang kuliner. Saat ini, UMKM tersebut tengah menghadapi kendala dalam peningkatan efisiensi produksi. Keterbatasan alat dapur kompor yang penggunaanya harus dipakai bergantian dengan orang tua yang juga memiliki usaha kue basah dan juga alat masak dandang yang kapasitasnya tidak terlalu besar. Kendala ini berdampak pada efisiensi produksi dari UMKM Dua Putri. Dengan adanya program pengabdian masyarakat ini sangat membantu UMKM selaku mitra. Program ini berfokus pada peningkatan kapasitas dan efisiensi produksi melalui pengadaan teknologi peralatan dapur berupa kompor dan dandang. Semula, mitra hanya mampu memproduksi bubur campur sebanyak 35 porsi dan serabi kuah 23 porsi per hari. Namun, setelah adanya pengadaan alat terjadi peningkatan produksi menjadi 50 porsi bubur campur dan 35 porsi serabi kuah per harinya. Hal tersebut juga membawa dampak terhadap peningkatan pendapatan dari mitra.
Implementastion of Internal Inventory Merchandise Control System Dita Andhini Setiyowati; Dwi Anggarani; Endah Puspitosarie
Journal of Management Research and Studies Vol. 1 No. 2: July - December (2023)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v1i2.45

Abstract

Internal control is a security measure to prevent damage, theft or other irregularities. The formulation of the problem in this research is "How is the implementation of the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch.” The purpose of this research is to find out how the internal control system for merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch. This type of research is descriptive research. The data analysis method used in this research is qualitative analysis. Results of research into PT's internal inventory control. Sinarmas Distribution Nusantara Malang Branch is in accordance with the five components of internal control according to COSO. This shows that internal control over merchandise inventory at PT. Sinarmas Distribution Nusantara Malang Branch is in the very effective category. In order for internal control over inventory to be more effective, companies should be more committed to existing ethics and carrying out work in accordance with predetermined duties and responsibilities.
Measurement of the Level of Health and Financial Performance Aspects in KUD Karangploso Savings and Loans Cooperative Units According to Juknis 15 of 2021 Concerning Cooperative Health Examinations Sinta Idani Pertiwi; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This research aims to determine the measurement of the health level of financial performance aspects in the KUD Karangploso cooperative savings and loans units in accordance with technical guidelines 15 of 2021 concerning cooperative health inspections. The population in this study was the head, treasurer and secretary of KUD Karangploso (savings and loans units). The data collection method used in this research is by documentation, data obtained by viewing, recording, analyzing and evaluating data that has been documented by the KUD Karangploso savings and loans units where the data is data that is related and needed for research data sources. The results of this research show that the aspect of profitability and independence, in 2021 to 2022 received a maximum total score of 12, this shows that in that year the cooperative was able to at least maintain good financial performance including asset management, own capital and independence in managing operational expenses. cooperative. In terms of growth, from 2021 to 2022, the maximum total score was 16, this shows that in that year the cooperative was able to at least maintain a stable growth rate in asset management, funds received, equity and net business results.
Analysis of the Presentation of Financial Statements to non-Profit Oriented Organizations at the Moelyani Orphanage in Malang City Muhammad Tulus Efendi; Dwi Anggarani; Endah Puspitosarie
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

The conduct of this research is based on the existence of special regulations regarding financial statements presented by non-profit organizations, the emergence of this regulation is due to differences in the goals of profit-oriented organizations with nonprofit oriented organizations. Regulations for non-profit organizations, the difference between ISAK 35 and profit-oriented organizations is the presentation of reports and reports that must be presented by the organization, although there have been guidelines in the regulation and there have been examples shown, but there are still many non-profit organizations that have not implemented ISAK 35, this is evidenced by several previous studies that have negative results, or not in accordance with ISAK 35, the cause is ignorance of the organization with the existing rules, from this phenomenon, the researcher decided to raise research with the object, namely the Moelyani Orphanage located in Klojen District Malang City, from the results of the study also turned out to have results that are in line with previous studies that have been done, namely the orphanage has not implemented financial statements which are certainly not in accordance with the ISAAC.
Analysis of the Use and Reporting of BOSS Funds at LP MI Mamba'ul Hikmah Girimoyo, Karangploso Malang Charisma Firdnandya Putri; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This study aims to determine the suitability of the receipt and use of a fund / asset from the applicable rules and regulations. This analysis includes data collection, data reduction, data validity, data presentation, data analysis, and conclusions. This research uses qualitative descriptive method with descriptive analytical approach case study. Data collection techniques are carried out by observation, interviews, and documentation. The data analysis technique used is the technique of analyzing the source and use of funds. The results of the study can be stated that, the use of BOS Funds by LP MI Mamba'ul Hikmah Girimoyo is in accordance with the rules and regulations of the Technical Directive (Juknis) of Permendikbudristek No.63 of 2022, but has not and/or has not fully implemented the 12 (twelve) components of the regulation. Because, the regulation does not require to carry out all the components listed. Likewise, the Reporting on the Use of BOS Funds is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No. 63 of 2022. However, reporting based on Public Sector Accounting Reporting Standards has not been fully implemented. Evidenced by the existence of Financial Statements which include; Budget Realization Report (LRA), Cash Flow Statement, Operational Report and Excess Budget Balance Report (SAL). This is not a problem, because the reporting is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No.63 of 2022.
Analysis of the Application of ISAK 35 on Financial Reporting at Jami' Nurul Falah Mosque, Klojen District, Malang City Catur Pambudi; Dwi Anggarani; Khojanah Hasan
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This research aims to knowing the suitability of the application of ISAK at the Jami' Nurul Falah Mosque, Klojen District, Malang City, is appropriate in 2021. This arises due to a phenomenon in society, especially non-profit oriented organizations, namely the discrepancy of existing financial statements or those presented by non-profit organizations in contrast to references to ISAK 35 guidelines. The research method carried out is descriptive qualitative, where the data collection used is observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion. The setting of the study was carried out at the Jami' Nurul Falah Mosque, Klojen District, Malang City, because the object was considered large enough to implement existing regulations with a large enough turnover of money. The result of this study is that Jami' Nurul Falah Mosque, Klojen District, Malang City has not applied ISAK 35 in the presentation of its financial statements. This happens because there are no experts in preparing financial statements, as well as the absence of socialization to introduce ISAK 35 financial statements to non-profit organizations.
The Effect of Tax Incentives, Account Representatives on Taxpayer Compliance with the Self Assessment System as a Moderation Novita Sari; Khojanah Hasan; Dwi Anggarani
Journal of Management Research and Studies Vol. 2 No. 2: July - December (2024)
Publisher : Optima Science

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Abstract

This study was conducted to test whether tax incentives and account representatives have a strong enough influence to increase individual taxpayer compliance during covid19. Meanwhile, this study was also conducted to determine whether tax incentives and account representatives are able to influence individual taxpayers to obey in calculating, depositing, and reporting annual notification letter in a timely manner. This study uses primary data obtained by distributing questionnaires to individual taxpayers in the city of Malang. The data is quantitative which will letter be analyzed using the SPSS 25 application. In this study, it was found that tax incentives and account representatives have a positive and significant effect on individual taxpayer compliance. In this study, it was found that tax incentives had an insignificant effect on taxpayer compliance and account representatives had a significant effect on individual taxpayer compliance. While the self assessmesnt system variable has not been able to moderate tax incentive policies on taxpayer compliance but is able to moderate the performance of account representative on tax payer compliance.
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Sektor Sarana Dan Prasarana Kebutuhan Masyarakat Di Kelurahan Mojolangu Mesdila, Mey Elviany; Hasan, Khojanah; Anggarani, Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8038

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi laporan keuangan sektor sarana dan prasarana untuk kebutuhan masyarakat di Desa Mojolangu. Fokus utama penelitian adalah mengevaluasi sejauh mana laporan keuangan mencerminkan prinsip akuntabilitas dan transparansi, serta bagaimana hal tersebut mempengaruhi kepercayaan masyarakat terhadap pengelolaan keuangan di tingkat kecamatan. Metode penelitian yang digunakan adalah analisis deskriptif kualitatif, dengan teknik pengumpulan data melalui studi dokumen, wawancara dan observasi. Hasil penelitian menunjukkan bahwa terdapat beberapa kelemahan dalam akuntabilitas dan transparansi laporan keuangan, seperti kurangnya keterbukaan informasi dan dokumentasi yang kurang memadai. Temuan tersebut menunjukkan perlunya perbaikan dalam prosedur pelaporan keuangan dan peningkatan pengawasan untuk memastikan bahwa dana digunakan secara efektif dan sesuai dengan kebutuhan masyarakat. Diharapkan penelitian ini dapat memberikan rekomendasi praktis untuk meningkatkan akuntabilitas dan transparansi sektor sarana dan prasarana di Desa Mojolangu.
Peran Struktur Modal Dalam Memediasi Hubungan Antara Kebijakan Utang dan Nilai Perusahaan: : Studi Empiris pada Perusahaan Infrastruktur di BEI Tahun 2018 – 2022 Cindy Veronica; Anggarani, Dwi; irfan fatoni; indah dewi nurhayati
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.389

Abstract

Penelitian yang menggunakan variabel struktur modal untuk variabel mediasi antara kebijakan hutang dengan nilai dari perusahaan. Pendekatan kuantitatif dengan fokus kepada Perusahaan Sektor Infrastruktur yang terdaftar di BEI. Periode yang dipilih antara 2018 – 2022, untuk mengumpulkan data laporan keuangan Sebanyak 30 perusahaan kemudian diolah menggunakan Partial Least Squares (PLS). Hasil yang didapatkan adalah Kebijakan Hutang (Debt to Asset Ratio) secara signifikan mempengaruhi struktur modal yang diukur dengan Debt to Equity (DER). Selanjutnya struktur modal terbukti memiliki pengaruh positif terhadap nilai perusahan yang diukur melalui price to book value (PBV). Temuan penting lainnya, adalah struktur modal memiliki peran mediasi penuh dalam hubungan antara kebijakan hutang dan nilai perusahaan. Implikasi dari hasil penelitian menunjukkan bahwa manajemen struktur modal yang tepat dapat memperkuat pengaruh positif kebijakan hutang terhadap peningkatan nilai perusahaan.
Co-Authors AA Sudharmawan, AA Adya Hermawati Ahmad Fairuzabadi Ahmad Sya’roni Aida Rohmawati Romadoni Ainun, Siti Nur Aisa, Nuer Aliviatus Zahro Amelia, Rissa Ana Sopanah, Ana Ananggadipa Pratama Azizati Putri Arsita Azwar Akbar N Baehaqi Baits Nur, Ayu Wandani Mustika Rahma Beatriks Doke Meo Candra Aditya Catur Pambudi Charisma Firdnandya Putri Choirul Anam Choirum Alfi Shariana Umami Cindy Veronica Devi Nurul Qomariah Dharmayanti Pri Handini Dita Andhini Setiyowati Efendi, Muhammad Rizki Eka Rimba Putra Martha Pratama Endah - Puspitosarie Endah Puspitosarie Fadhilah, Laili Nur Fatkhurohman Fatkhurohman Fatriana Kadir, Shaifany Filibertha Yohana Iku They Gunarianto Gunarianto H. Mas'ud, Muchlis Hakim, Naufal Rahman Al Hartini Prasetyaning P Hartini Prawesti Prasetyaning Hasan, Khojana Inarti Ficilia Indah Dewi Nurhayati INDAH DEWI NURHAYATI Irfan Fatoni Irfan Fatoni JulietaAnta Maulani Jultantyo, Satryo Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Mas'ud, Muchlis H. Meilia, Risa Melania Rambu Guna Meo, Yovita Eno Mesdila, Mey Elviany Muhammad Tulus Efendi Mulyani, Alif Fidiyanti Nasharuddin Mas Nerizqullah Auriga Tsarwa Ningayutasari, Cindya Novita Sari Nur, Ayu Wandani Mustika Rahma Baits Nuraini, Rachma Yanvi Okrofa, Melania Pradita Wahyu Delfiana Puspitasarie, Endah Putri Nadia, Tanya Putri, Dewi Rarasati Mustafa Raimanis, Revalina Freitas Ratna Kartika Tungga Dewi Ratuanik, Preska Kemuel Feliks Risqi, Nor Widianah Salsabila, Dwi Sandika Hayudi Khrisna Sari, Novita Alaika Septa Amanda Setioputri, Agustina Mega Sinta Idani Pertiwi Sodik Sodik, Sodik Supriyadi, Ana Sopanah SURVIVAL - - Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Tahu, Yance Mea Ummi Marzuqoh M Untung Wahyudi Untung Wahyudi uspitosarie, Endah P Vebiola Puspa Asa Pujangga Wahyudi, Untung Wardhana, Rifki Fandika Daffa Wiwin Purnomowati Yohana Taruli Vlorentina Yuni Kartikasari Zaenudin Zaenudin Zulkifli