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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) 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 Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics 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 Public Health Social Sciences Other

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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 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.
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.
Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable Dewi, Krisna; Anisykurlillah, Indah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44520

Abstract

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee
CAPABILITY DEVELOPMENT OF BUMDES “ASUNG DAYA” IN PRESENTING ASSET VALUE Anisykurlillah, Indah; Mahmud, Amir; Susilowati, Nurdian; Mukhibad, Hasan; Hayati, Nurul
Indonesian Journal of Devotion and Empowerment Vol 3 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i2.51194

Abstract

The purpose of community service is to provide an understanding of asset assessment, measurement, and asset recognition through administrating the assets of Village Owned Enterprises (BUMDes). The methods of activities used are socialization, training and mentoring. The target community audience is the Director and manager of BUMDes Asung Daya and The Secretary of the Jatijajar Village bergas district of Semarang Regency. Socialization, training, and assistance in understanding the assessment, measurement, and recognition of assets run smoothly. BUMDes managers understand how to conduct asset valuations by using current market value. If the asset is a fixed asset, then its economic life is more than 12 months. If the asset is a current asset, then its economic life is less than 12 months. So far BUMDes has been able to compile financial statements correctly. However, some terms are not commonly used in accounting such as initial balance accounts, meaning the inventory of merchandise (beginning of the period). Recording of current assets in the form of inventory of merchandise in the asung daya minimarket is done computerized so that if you want to know the amount of stock just open on the cashier's computer. The financial statements prepared are accounted for in village deliberations (musdes) attended by the Village Consultative Agency (BPD), women representatives, cadet corals, community leaders, BUMDes administrators, and village devices. Tujuan pengabdian kepada masyarakat ini adalah memahamkan penilaian aset, pengukuran, dan pengakuan aset melalui pengadministrasian asset Badan Usaha Milik Desa (BUMDes). Metode kegiatan yang digunakan adalah sosialisasi, pelatihan dan pendampingan. Khalayak masyarakat sasarannya adalah Direktur dan pengurus BUMDes Asung Daya dan Sekretaris Desa Jatijajar Kecamatan Bergas Kabupaten Semarang. Kegiatan sosialisasi, pelatihan, dan pendampingan pemahaman penilaian, pengukuran, dan pengakuan aset berjalan dengan lancar. Pengurus BUMDes memahami cara melakukan penilaian aset dengan cara menggunakan nilai pasar saat ini. Jika aset tersebut adalah aset tetap, maka umur ekonomisnya lebih dari 12 bulan. Jika aset tersebut adalah aset lancar, maka umur ekonomisnya kurang dari 12 bulan. Selama ini BUMDes sudah dapat menyusun laporan keuangan dengan benar. Akan tetapi ada beberapa istilah yang tidak lazim digunakan dalam akuntansi semisal akun saldo awal, maksudnya adalah persediaan barang dagangan (awal periode). Pencatatan aset lancar berupa persediaan barang dagangan yang ada di minimarket asung daya dilakukan secara komputerisasi sehingga jika ingin mengetahui jumlah stok nya tinggal buka di komputer kasir. Laporan keuangan yang disusun dipertanggungjawabkan dalam musyawarah desa (musdes) yang dihadiri oleh Badan Permusyawaratan Desa (BPD), perwakilan perempuan, karang taruna, tokoh masyarakat, pengurus BUMDes, dan perangkat desa.
Penguatan Kelembagaan Badan Usaha Milik Desa (BUMDes) Sumber Arto Desa Kenteng Susilowati, Nurdian; Anisykurlillah, Indah; Asrodin, Mukhammad; Mahmud, Amir; Rahmawati, Eka; Ananda, Delya Saski
Jurnal Abdimas Vol 25, No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i2.33360

Abstract

Community service activities aim to identify the completeness of the institutional elements of BUMDes Sumber Arto Kenteng Village. The service method used is the socialization of BUMDes strengthening following government regulation number 11 of 2021 and the procedures, requirements, and registration of BUMDes names. The target of the activity is the BUMDes management and the village secretary. Activities are carried out virtually using zoom meetings, and the continuation of activities is carried out through communication using Whatsapp. The service results showed that participants began to understand the mechanism for proposing BUMDes to legal entities as the main element in strengthening BUMDes institutions. BUMDes already has an organizational structure but does not yet have standard operating procedures for business implementation. These include strategies for team member payroll, cash receipts, cash disbursements, sales, and purchases. Team member turnover is also relatively high, making it challenging to perform the functions of the supervisory and accounting departments. Therefore, it is necessary to create and set standard operating procedures. These operational standards are legalized in village consultation meetings (musrenbangdes).
Peningkatan Kemandirian Ekonomi Melalui Nilai Tambah Hasil Bumi Dusun Thekelan Kabupaten Semarang Linda Agustina; Indah Anisykurlillah; Ain Hajawiyah; Atta Putra Harjanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2235

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang untuk mengolah produk hasil bumi berupa kentang menjadi produk dengan nilai tambah yang lebih tinggi. Pengabdian kepada masyarakat ini juga bertujuan untuk meningkatkan kemampuan masyarakat memasarkan produk olahannya. Adanya peningkatan kemampuan pengolahan produk dan pemasarannya diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan meningkat. Peningkatan nilai tambah hasil bumi penting untuk dilakukan mengingat saat ini Dusun Thekelan hanya menjual hasil bumi berupa kentang dalam bentuk bahan mentah tanpa diolah terlebih dahulu sehingga mengakibatkan nilai tambahnya terbatas. Selain itu, masyarakat masih memasarkan produknya secara tradisional sehingga membatasi penjualan hanya pada penduduk lokal. Metode pelatihan dilakukan dengan praktik langsung, diskusi tanya jawab, dan pendampingan. Khalayak Sasaran program pengabdian ini adalah masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Simpulan dari pengabdian masyarakat ini adalah masyarakat semakin memiliki kemampuan dalam meningkatkan nilai tambah hasil bumi berupa kentang dengan cara mengolahnya menjadi produk bernilai tambah tinggi, tidak langsung menjualnya dalam bentuk mentah. Kemampuan masyarakat dalam memasarkan produk olahannya juga meningkat. Hal ini diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan masyarakat pun meningkat.
PENGEMBANGAN SUMBER DAYA BUMDES ASUNG DAYA DALAM ADMINISTRASI KEUANGAN BERBASIS KOMPUTER Nurdian Susilowati; Indah Anisykurlillah; Amir Mahmud
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 5 No. 4 (2021): Jurnal Panrita Abdi - Oktober 2021
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v5i4.11992

Abstract

This community service applied information technology in the form of a simple accounting system application using a spreadsheet (general ledger) for Village-Owned Enterprises (BUMDes). This activity aims first to understand the recording of financial transactions using the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Second, compiling financial reports utilizing a general ledger using a computer spreadsheet system. The service methods used are socialization, training, and mentoring. Activities are packaged in the form of lectures that are delivered virtually using zoom meetings and Whats up Group (WAG). The target audience is the BUMDes management and director, as well as the Jatijajar Village apparatus. The first step taken is training to input transaction data on general journal sheets. Second, the practice of recording and posting to general and auxiliary ledgers to produce financial reports. The activity results were that the Directors and management of BUMDes understood and began to get acquainted with recording financial transactions using SAK ETAP. Besides, it is also familiar with mathematical function formulas in Excel to compile general ledger accounting spreadsheets. This general ledger makes it easier to record accounting and prepare financial reports that are tailored to the needs of BUMDes. If the BUMDes is in the form of a trading company, will prepare the trading company financial report. Examples are minimarkets and grocery stores owned by BUMDes. Meanwhile, if the company is a service company, a service company financial report is prepared according to the type of service being performed. Such as water management services, waste management services, and others. --- Kegiatan pengabdian ini menerapkan teknologi informasi berupa aplikasi sistem akuntansi sederhana menggunakan spreadsheet (general ledger) untuk Badan Usaha Milik Desa (BUMDes). Tujuan kegiatan ini adalah pertama, melakukan pemahaman pencatatan transaksi keuangan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Kedua, menyusun laporan keuangan menggunakan general ledger menggunakan sistem komputer spreadsheet. Metode pengabdian yang digunakan yaitu sosialisasi, pelatihan, dan pendampingan. Kegiatan dikemas dalam bentuk ceramah yang disampaikan secara virtual menggunakan zoom meeting dan Whats up Group (WAG). Khalayak sasarannya adalah pengurus dan Direktur BUMDes, serta perangkat Desa Jatijajar. Langkah yang ditempuh pertama adalah pelatihan input data transaksi pada sheet jurnal umum. Kedua yaitu praktik pencatatan dan posting pada buku besar umum dan pembantu sehingga menghasilkan laporan keuangan. Hasil kegiatan yaitu Direktur dan pengurus BUMDes paham dan mulai mengenal pencataan traksaksi keuangan dengan menggunakan SAK ETAP. Disamping itu juga mengenal rumus-rumus fungsi matematikan di dalam excel untuk menyusun spreadsheet general ledger akuntansi. General ledger tersebut mempermudah pencataan akuntansi dan penyusunan laporan keuangan yang disesuaikan dengan kebutuhan BUMDes. Jika BUMDes berbentuk perusahaan dagang, maka akan disusun laporan keuangan perusahaan dagang. Contohnya adalah minimarket dan toko kelontong yang dimiliki oleh BUMDes. Sedangkan jika perusahaannya adalah perusahaan jasa, maka disusun laporan keuangan perusahaan jasa yang disesuaikan dengan jenis jasa yang dijalankan. Semisal jasa pengelolaan air, jasa pengelolaan sampah, dan lainnya.
Evaluation Study: Does The Sharia Supervisory Board Have A Direct Effect on Profitability? Hasan Mukhibad; Indah Anisykurlillah
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 | Full PDF (3729.894 KB) | 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
Maturity Level On Computer-Based Accounting Systems: The Case of Indonesian Small Medium Enterprises Muhammad Noor Ardiansah; Indah Anisykurlillah
Journal of Management and Business Environment (JMBE) Vol 2, No 1: July 2020
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v2i1.2663

Abstract

This study aims to provide the empirical facts of the maturity level of computer-based accounting systems adopted by small and medium enterprises (SMEs) in Indonesia. This study was motivated by the limited research on the antecedent of adoption of computer-based accounting systems in SMEs. A survey conducted to SMEs in Semarang using questionnaire. The data was analyzed using correlation test. The results show the maturity level of the SMEs accounting system is at the third level (defined), which means that the accounting system development activities have been determined but are not yet optimal. Key maturity activities that are related significantly are planning and organization, business process management, risk management, and problem management, as well as system standardization and measurement. The results of this study contribute to the government to create a strategy for increasing adoption by strengthening the SMEs system maturity.
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah 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 Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Kusumantoro Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah Magda Kumalasari, Magda Muhammad Khafid 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 Rachmadi, Moch Faizal Raharjo, Teguh Hardi 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 Sulhadi Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Widiyanto Winata, Atika Sukma Yunita, Selvia