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Implementasi Sistem Informasi Akuntansi Dan Akuntabilitas Pengelolaan Dana Bos Reguler Nurul Farida; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.748

Abstract

This study aims to find out and evaluate whether the Implementation of Accounting Information Systems and Accountability for Regular School Operational Assistance (BOS) at SMP Plus Hidayatul Mubtadiin Singosari is by "Regulation of the Minister of Education, Culture, Research and Technology of the Republic of Indonesia number 2 of 2022" concerning Technical Instructions BOSS. The analysis tool uses a qualitative descriptive method. The research shows that the implementation of accounting information systems and accountability for regular BOS funds at SMP Plus Hidayatul Mubtadiin in 2022 has worked well according to the Regulations of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia. However, there are still some areas for improvement, such as a lack of parental involvement in students in the BOS financial management process, delays in the disbursement of funds, and the existence of multiple roles related to the responsibilities of the Treasurer.
Reaksi Pasar Modal Terhadap Pengumuman Pembatalan Indonesia Sebagai Tuan Rumah Piala Dunia Fitroh, Latifah; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to find out how the market reacted before and after it was announced that Indonesia would no longer host the World Cup. Market reactions are proxied through the use of abnormal return and trading volume activity. The research samples is LQ45 companies that listed on Indonesia Stock Exchange. Based on the research results, aberrant returns vary significantly before and after the announcement. However, when comparing trading volume before and after the announcement, the paired samples test shows no statistically significant differences. The results of this research indicate that the announcements before and after Indonesia withdrew as host of the World Cup did not led to significant changes in stock trading activity. However, this affect share price movements related to the above events.
Transition from Conventional to Sharia Methods for Recognizing PT. Nafa Berkah Mulia's Profitability Istiarofah, Risma; Mulyaningtyas
International Journal of Science and Society Vol 7 No 2 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i2.1472

Abstract

This study aims to analyze the impact of the transition from conventional accounting methods to sharia methods on profitability recognition at PT. Nafa Berkah Mulia, a manufacturing company in Indonesia. The study used a qualitative case study approach with data collection techniques in the form of observation, in-depth interviews, and documentation studies. Data analysis was carried out using data reduction, data presentation, and drawing conclusions. Data validity was tested through source triangulation and member checking. The results of the study indicate that the implementation of sharia principles has an impact on the financing structure, revenue recording methods, and the reformulation of business contracts. This transition presents several challenges, such as limited human resources who understand sharia accounting and an unprepared accounting information system. However, supporting factors such as management commitment, education on Islamic values, and guidance from sharia consultants contributed to the smoothness of the transformation process. In conclusion, this method shift can improve financial governance that is more in accordance with sharia and maintain sustainable profitability.
A Systematic Literature Review of Implementation of Javanese Culture-Based Guidance and Counseling Services: An Effort to Foster Cultural Well-being in Indonesia Daningrum, Eza Sakti; Makhmudah, Ulya; Yuliana, Novita; Mulyaningtyas
G-Couns: Jurnal Bimbingan dan Konseling Vol. 9 No. 3 (2025): Agustus 2025. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v9i3.6652

Abstract

Globalization changes society into a modern lifestyle. An unprepared mindset leads Indonesian society to overlook its local culture. Thus, it requires effort to foster cultural well-being in Indonesia. Cultural wellbeing in this research includes the freedom to express history, heritage, and cultural traditions within the realm of guidance and counseling. Javanese culture is featured in this research because it is a rich culture in Indonesia, possessing excellent philosophical values. This research aims to analyze the references concerning the implementation of Javanese culture-based guidance and counseling services. The Javanese method applied was a Systematic literature review based on Kitchenham with 26 references. The research findings indicated that the implementation of Javanese culture-based guidance and counseling services was urgently needed to enhance cultural well-being in Indonesia. Javanese culture-based guidance and counseling characteristics include the use of teachings poured in manuscripts and tembang macapat, which can be implemented to develop counseling, group guidance, and to improve counselor personality competence. Keywords: guidance and counselling, javanese culture, cultural well-being