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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan MUQTASID Accounting Analysis Journal Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan AKTSAR: Jurnal Akuntansi Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Madaniya Journal of Management and Business Environment (JMBE) Unri Conference Series: Community Engagement DedikasiMU: Journal of Community Service Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Dinamika Akuntansi Jurnal Bina Desa "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indah Anisykurlillah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENERAPAN IPTEK UNTUK MENINGKATKAN DAYA SAING PRODUK OLAHAN IKAN MENUJU PASAR EKSPOR Sunyoto, Sunyoto; Zahrulianingdyah, Atiek; Anisykurlillah, Indah
Jurnal Abdimas Vol 22, No 1 (2018): Juni 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Tujuan kegiatan ini adalah untuk menyelesaikan permasalahan yang dihadapi UKM Mitra yang bergerak di bidang usaha pengolahan ikan sehingg dapat bersaing di pasar ekspor, terutatama di kawasan Asean.   Terdapat dua mitra kegiatan, yaitu CV.  Home  Industri  Milkfish  New  Istichomah  (UKM  1)  dengan  produk  utama bandeng presto  dan UD. Ananda Jaya Industry (UKM 2) dengan produk utama ikan crispy. Permasalahan yang akan ditangani mencakup beberapa aspek, antara lain produksi/kuantitas, kualitas, kontinuitas, manajemen usaha, dan pemasaran. Pada tahun pertama kegiatan IbPE telah dihasilkan beberapa luaran terutama terkait aspek produksi, seperti panci presto LTHPC, tungku penggorengan, renovasi dapur/tempat produksi,  pelatihan  HACCP,  pengembangan  resep  baru,  dan  analisis  proksimat. Selain aspek produksi juga ditingkatkan aspek manajemen usaha dan pemasaran, antara lain melalui pelatihan ekspor, pendampingan manajemen usaha, mengikuti pameran, dan pembuatan web site. Melalui beberapa luaran pada tahun I diharapkan dapat dijadikan pondasi dalam pengembangan usaha dengan titik berat pemasaran produk ekspor pada tahun kedua.
Corrigendum / Erratum / Retraction Rahmawati, Putri Nur; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18796

Abstract

RETRACTION TO : Putri Nur Rahmawati, Indah Anisykurlillah Title : Factors that Influence the Use of Accounting Information in MSME in Magelang District
PENGEMBANGAN WANA WISATA WATU SUMONG SEBAGAI KAWASAN EKOWISATA BERBASIS POHON AREN DAN PEMBERDAYAAN MASYARAKAT SECARA BERKELANJUTAN DI DESA PERON, LIMBANGAN, KENDAL Pawenang, Eram Tunggul; Anisykurlillah, Indah; Widyawati, Anis
Jurnal Abdimas Vol 19, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Tujuan dari kegiatan ini adalah untuk memperdalam pengertian, penghayatan, dan pengalaman mahasiswa tentang cara berfikir dan bekerja interdisipliner pada lintas sektoral yaitu bidang ilmu Kesehatan Masyarakat, Hukum dan Akuntansi Manajemen, kegunaan hasil pendidikan dan penelitian bagi pembangunan pada umumnya dan pembangunan daerah pedesaan khususnya Desa Peron dalam membudidayakan pohon aren dalam fungsi konservasi dan pemberdayaan hasil pengolahan aren sebagai fungsi produksi, bagi perguruan tinggi dapat mengembangkan IPTEKS yang lebih bermanfaat dalam pengelolaan dan penyelesaian berbagai masalah pembangunan. Masalah utama yang ada di Desa Peron adalah petani aren dalam pemasaran hasil masih tergantung dengan tengkulak, kurangnya diversifikasi dari aren menjadi produk-produk yang lain, pengemasan hasil diversifikasi olahan aren kurang menarik konsumen, pemanfaatan ijuk, akar dan daun dari pohon aren yang tidak maksimal, potensi Wisata Watu Sumong yang belum dieksplorasi secara optimal serta kurangnya pengetahuan masyarakat tentang pengolahan limbah aren. Hasil dari kegiatan KKN PPM meliputi Program pengemasan gula aren dilaksanakan dengan 3 variasi bentuk pengemasan yaitu Gula aren cetak, Gula Semut dan Sirup Aren dengan label “Arenku” dan sedang dalam proses permintaan no PIRT. Program pemasaran gula aren telah terlaksana yaitu dengan memasarkan produk gula aren berupa gula semut aren, gula cetak dan sirup aren di beberapa tempat yaitu di KPRI Handayani, UNSEC UNNES, dan Sekatul. Kegiatan Pengenalan Watu Sumong telah dilaksanakan dan mendapat apresiasi positif dari Bupati Kendal dan Dinas Kebudayaan dan Pariwisata Kendal dan akan dikembangkan menjadi Desa Wisata. Pengenalan juga dilaksanakan pada saat Peron Expo dengan menampilkan Video dan Pemasangan papan sejarah Watu Sumong dan Denah Lokasi Wisata di Desa Peron. Pengembangan desa Wisata akan dilanjutkan oleh Kelompok sadar wisata “Wikir Sari”. Program pembuatan Blog telah dilaksanakan dan diikuti oleh karang taruna Desa Peron. Blog saat ini dikelola oleh kepengurusan yang telah dibentuk. Alamat blog adalah www.ekowisataperon.com. Pelatihan membuat MoU dilaksanakan dengan sasaran perangkat desa, Kelompok sadar wisata dan Kelompok Usaha Bersama.Kata kunci : Watu sumong, MoU, pemasaran dan pengemasan aren, Blog, limbah aren
Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective Muhandisah, Zakiyatul; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14578

Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kecurangan laporan keuangan dengan perspektif fraud triangle. Variabel independen yang digunakan dalam penelitian ini adalah stabilitas keuangan, tekanan eksternal, lingkungan industri, efektivitas pengawasan, dan rasionalisasi. Populasi dalam penelitian ini adalah 58 perusahaan Property, Real estate dan Buliding contruction yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011? 2015. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 32 perusahaan. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, lingkungan industri, dan rasionalisasi berpengaruh positif terhadap prediksi kecurangan laporan keuangan. Sedangkan tekanan eksternal dan efektivitas pengawasan tidak berpengaruh signifikan terhadap prediksi kecurangan laporan keuangan. The purpose of this study was to analyze the prediction of fraudulent financial statements by fraud triangle. The independent variables of this research are of financial stability, external pressure,nature of industry, effective monitoring, and rationalization. The population of this research are 58 listed Property, Real estate dan Buliding contruction firms in Indonesia Stock Exchange (BEI) for the period 2011-2015. Data were selected by purposive sample, it obtained 32 firms for the sample of the research. Logistic Regression Analysis techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that financial stability, nature of industry, and rationalization have significant impact toward fraudulent financial statements. While the external pressure and effective monitoring didn?tsignificanthaveimpact toward fraudulent financial statements.
The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance Andriana, Adhe Eva; Anisykurlillah, Indah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.28659

Abstract

This study aims to identify the effects of environmental performance, profit margin, and firm size to economic performance, and its effect mediated by environmental disclosure. The population are mining and oil and gas companies listed on the Indonesia Stock Exchange from 2013 to 2017 in the amount of 38 companies. The sample selection used purposive sampling technique and obtained 10 companies with 50 units of analysis. The data analysis techniques in this research were Path Analysis and Sobel Test. The results indicate that environmental performance and environmental disclosure have significant positive effect on economic performance. Profit margin and firm size do not have significant effect on economic performance. Environmental performance and firm size have no significant effect on economic performance through environmental disclosure. Profit margin has a significant effect on economic performance through environmental disclosure. The conclusions in this study indicate that the higher level of environmental performance and environmental disclosure lead to the higher level of economic performance. In addition, the higher level of profit margin leads to the higher level of environmental disclosure, as the result the level of economic performance gained.
Evaluation Study: Does The Sharia Supervisory Board Have A Direct Effect on Profitability? Mukhibad, Hasan; Anisykurlillah, Indah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i1.55-69

Abstract

Previous studies have indicated a complex relationship between the total Sharia Supervisory Board (SSB) members and profitability. Therefore, this study suspects that financing products and bank fundraising mediate the relationship between SSB and ROA. SSB can provide consultation and supervision on the implementation of bank products. Data were obtained from 12 Islamic commercial banks in Indonesia with a 10-year observation period (2009-2018). Data were analyzed using fixed and random effect models and path analysis. The results showed that the total SSB members and their expertise did not have a direct effect on ROA. However, it has an effect on financing and none on Investment Account Holders (IAH) funds. The results also showed that financing proved to be a mediating variable on the effect between the total and expertise of SSB members towards ROA. The IAH fund is the mediating variable on the effect between the total SSB members towards ROA, with no proven relationship. Therefore, it can be concluded that SSB has an indirect effect on ROA by strengthening the financing and bank fundraising quality. Consultation and supervision carried out by SSB on the implementation of IAH financing and fundraising, has proved to have an impact on improving bank profitability
ANALISIS MORALITAS INDIVIDU DALAM MEMODERASI DETERMINAN KECURANGAN AKUNTANSI Anisykurlillah, Indah; Wardianti, Sri
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1699

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana moralitas individu dapat memoderasi faktor-faktor yang berpengaruh terhadap kecurangan akuntansi yang terdiri atas keadilan distributif, keadilan prosedural, asimetri informasi, komitmen organisasi, dan kompetensi. Populasi dalam penelitian ini adalah pengurus KSP di Kota Semarang dengan teknik pengambilan sampel convieniece sampling dan diperoleh sebanyak 112 responden. Pengumpulan data menggunakan kuesioner dan diolah dengan alat analisis SmartPLS 3.2.7. Hasil penelitian ini menunjukkan bahwa keadilan distributif, keadilan prosedural, asimetri informasi, dan kompetensi tidak berpengaruh signifikan terhadap kecurangan akuntansi. Sedangkan komitmen organisasi berpengaruh negatif signifikan terhadap kecurangan akuntansi. Moralitas individu hanya mampu memoderasi pengaruh kompetensi terhadap kecurangan akuntansi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa komitmen organisasi dapat mengurangi kecurangan akuntansi dan moralitas individu dapat memperkuat pengaruh kompetensi dalam meningkatkan kecurangan akuntansi.Kata Kunci:   Asimetri Informasi; Keadilan; Kecurangan Akuntansi; Komitmen; Moralitas Individu
The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor Ardiansah, Muhammad Noor; Anisykurlillah, Indah
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7512

Abstract

This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.
The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating Ratna, Tuti Dewi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.25629

Abstract

This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.
The Effect of Intentions on Behaviour to Conduct Whistleblowing Istiqomah, Dian Permana; Anisykurlillah, Indah
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.28835

Abstract

This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City Hall) in 2018. The theory that forms the basis of this research is theory of planned behavior that explains the effect of factors that influence intention towards behavior. The population in this research was the State Civil Apparatus working in the Semarang City Government, amounting to 145 people. The research sample amounted to 90 people who were selected based on the agreement of each Regional Device Organization (OPD) with convenience sampling techniques, namely sampling techniques based on availability and ease of obtaining. Data were analyzed by multiple regression analysis using IBM SPSS software (Statistical Product and Service Solutions) Statistics 17. The results show that subjective norms affect the intention to do whistleblowing. Perceived behavioral control affect the intention to do whistleblowing, intention also effects the behavior of whistleblowing and perceived behavioral control also influences the behavior of whistleblowing. Meanwhile, attitude does not affect the intention to do whistleblowing in the Semarang City Government State Civil Apparatus in 2018 due to the lack of variation in the sample studied. Conclusions from this study indicate that intention is able to influence behavior in doing whistleblowing action by taking into account attitude, subjective norms, and perceived behavioral control.
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Aldias Bahatmaka Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah M. Harlanu, M. Magda Kumalasari, Magda Muhammad Khafid Muhammad Khumaedi Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto PUDJI ASTUTI Rachmadi, Moch Faizal Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Winata, Atika Sukma Yunita, Selvia