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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi Bisnis Pelita Bangsa ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Social Library Amkop Management Accounting Review (AMAR)
Zahara, Inna
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013 : Studi pada perusahaan konsultan pertambangan migas di Yogyakarta Zahara, Inna; Sumayyah; Mubarrok, Zennul; Syah, Muhammad Erwan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1448

Abstract

Financial management plays a crucial role in the survival and growth of companies. Cash disbursement is a common transaction in companies, necessitating effective internal control systems to prevent fraud or misappropriation. This study aims to analyze the internal control system and evaluate the internal control system over cash disbursements at PT WE, a mining consulting company in Yogyakarta. The research method used is descriptive-evaluative with a qualitative approach. Data were collected through direct observation and interviews with relevant staff. Evaluation was conducted based on the 17 principles within the five main components of the COSO Internal Control—Integrated Framework 2013. The results indicate that PT WE has implemented some internal control principles effectively, but there are still weaknesses in interdepartmental coordination, risk identification, and cash disbursement procedures. Based on the findings, it is recommended that PT WE improve coordination and communication between departments, systematically identify risks, and enhance cash disbursement procedures by establishing clear protocols, segregating related tasks, and periodically evaluating the internal control system.
Bela Negara Perspektif Pajak: Sosialisasi Pentingnya NPWP dan Pengenalan E-Reg NPWP Pada Tim Penggerak PKK Di Kalurahan Ngargosari Zahara, Inna; Viyani, Ari Okta
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3589

Abstract

Pengetahuan perpajakan sangat penting bagi masyarakat dalam bernegara. Namun, masyarakat belum sepenuhnya sadar terhadap kepatuhan pajak. Keterbatasan pengetahuan dan lemahnya kesadaran seringkali menjadi hambatan bagi masyarakat yang akan berwirausaha. Tujuan pengabdian ini untuk membantu menyosialisasikan pentingnya NPWP dan cara mendaftar E-Reg NPWP kepada Tim Penggerak PKK Kalurahan Ngargosari untuk memperluas pemasaran produk mie ketawa dan hasil bumi melalui marketplace. Metode yang digunakan ialah survei, sosialisasi, diskusi, dam evaluasi. Hasil pengabdian melalui pre test menunjukkan bahwa masih banyak anggota Tim Penggerak PKK mempunyai pengetahuan terbatas tentang pentingnya NPWP. Namun setelah dilakukan sosialisasi dan evaluasi menggunakan post test menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap pentingnya NPWP serta peserta yang mampu membuat NPWP menggunakan e-registrasi NPWP. Dengan demikian, pengabdian yang berfokus pada NPWP ini dapat membantu Tim Penggerak PKK Kalurahan Ngargosari untuk mendaftar NPWP secara online dengan efektif dan efisien sehingga dapat menumbuhkan bela negara terkait perpajakan.
Pengaruh Good Corporate Governance Dengan Likuiditas Dan Ukuran Perusahaan Sebagai Variabel Kontrol Terhadap Profitabilitas Aminin, Auliya Listiyana; Zahara, Inna; Sulistiyantoro, David
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/18936

Abstract

This study aims to determine the effect of Good Corporate Governance on liquidity and company size as control variables on profitability in the financial sector of companies listed on the IDX for the 2019-2022 period. GCG measurement uses Managerial Ownership, Institutional Ownership, Audit Committee, and Independent Board of Commissioners. Liquidity is measured using the Current Ratio. Company size is measured using Ln (Total Asset). Profitability is measured using ROA.Based on the SPSS output results, partially managerial ownership, institutional ownership, audit committees, and independent commissioners affect the profitability of financial sector companies for the 2019-2022 period. The results of the F test show that ownership, institutional ownership, audit committee, and independent board of commissioners are controlled by liquidity, and company size simultaneously affects the profitability of financial sector companies for the 2019-2022 period.
Analisis Burnout Syndrom pada Guru dengan Siswa Berkebutuhan Khusus di Yogyakarta Melalui Emotional Self Control Program Erwan Syah, Muhammad; Zahara, Inna
JURNAL SOCIAL LIBRARY Vol 3, No 3 (2023): JURNAL SOCIAL LIBRARY NOVEMBER
Publisher : Granada El-Fath

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51849/sl.v3i3.162

Abstract

Penelitian ini bertujuan mempelajari bagaimana guru SLB dalam mengelola emotional self control dalam menghadapi murid dengan kebutuhan khusus, memahami proses pembelajaran Guru SLB dengan murid berkebutuhan khusus di kelas dan mempelajari proses komunikasi antara Guru SLB dengan muridnya. Berdasarkan hasil, proses, dan hal-hal yang sangat memperngaruhi pelaksanaan intervensi, didapatkan beberapa hal sebagai berikut: 1) Ada perbedaan yang signifikan pada burnout byndrom pada guru dengan siswa berkebutuhan khusus di Yogyakarta kelompok eksperimen yang di ukur selama 3 kali yaitu prates, pascates dan tindak lanjut, sehingga emotional self control programe terbukti efektif untuk memperbaiki dan merubah sikap, persepsi, cara berpikir, keyakinan serta pandangan pada guru dengan siswa berkebutuhan khusus yang irasional dan tidak logis menjadikan pandangan yang rasional. selain itu, guru dengan siswa berkebutuhan khusus dapat mengembangkan diri, meningkatkan aktualisasi diri seoptimal mungkin melalui tingkah laku kognitif dan afektif yang positif. 2) Ada perbedaan yang tidak signifikan pada burnout syndrom pada guru dengan siswa berkebutuhan khusus di yogyakarta kelompok kontrol yang diukur selama 3 kali yaitu prates, pascates dan tindak lanjut, hal ini disebabkan oleh carry-over effect (partisipan sudah terkontaminasi sama pengerjaan tes di post-test), terkontaminasi pada lingkungan subjek penelitian tinggal. selain itu, adanya cofounding faktor seperti interaksi dan komunikasi yang intens antara kelompok eksperimen dan kontrol.
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.
Towards Smart Food Distribution: Integrating Supply Chain Strategic Fit and Artificial Intelligence for National Food Independence Viyani, Ari Okta; Zahara, Inna; Tassa, Arnes; Dika, Laira
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3165

Abstract

Food self-sufficiency is an essential foundation in supporting national resilience. Food distribution in Indonesia still experiences serious obstacles, such as slow delivery, fuel waste, and inefficient distribution routes. AI technology has the potential to be a strategic solution to optimize the distribution system through route efficiency, energy savings, and increased delivery speed. This study aims to: (a) Test the effect of supply chain strategic fit, performance, and AI adoption in food distributors; (b) Dig deeper into the implementation, obstacles, challenges, readiness and opportunities, as well as driving factors for AI implementation in the food supply chain in Indonesia. The method used is a mixed-method, namely a quantitative approach with SEM-PLS and a qualitative approach using N-Vivo. The results of the quantitative analysis show that AI adoption mediates the relationship between supply chain strategic fit and rice distributor performance. Furthermore, the results of the qualitative analysis also support the idea that the distribution system using AI is considered to have great potential in optimizing food distribution in Indonesia. However, this adoption has several challenges, including costs, human resources, infrastructure, regulations, differences in regional topology, privacy and security, and ethics.
Pengaruh Sistem Informasi Akuntansi, Inklusi Keuangan, Dan Fintech Terhadap Kinerja Keuangan UKM Dimoderasi Literasi Keuangan Wulandari, Rizka; Zahara, Inna
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2788

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology serta literasi keuangan sebagai pemoderasi terhadap kinerja keuangan pelaku Usaha Kecil dan Menengah (UKM) di Kota Tasikmalaya. Metode pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian terdiri dari 91 responden yang telah terdaftar di Dinas Koperasi dan UKM Kota Tasikmalaya, memiliki profil usaha yang lengkap untuk penelitian, dan telah menggunakan sistem informasi akuntansi, pendanaan dari lembaga keuangan, serta financial technology pada kegiatan usahanya. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis SEM PLS (Partial Least Square). Hasil penelitian menunjukkan sistem informasi akuntansi, inklusi keuangan dan financial technology memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Serta literasi keuangan mampu memoderasi (memperkuat) pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology terhadap kinerja keuangan.
METODE FULL COSTING DAN COST PLUS DALAM HARGA JUAL USAHA MIKRO KECIL DAN MENENGAH Nusa, Gerlan Haha; Sulistiyantoro, David; Cahyo, Puji Winar; Zahara, Inna; Himawan, Arif
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xcanpp60

Abstract

The problem faced by MSMEs is the lack of recording the costs incurred in determining prices. The aim of the research is for MSMEs to find out the cost of production using the full costing method and determine the desired profit using the cost-plus approach. With this determination, it is hoped that it can be used to make various decisions regarding selling prices. The research method used is descriptive qualitative to analyze the data. The research results show that the selling price of beverage products at full costing and cost-plus is lower than the price determined by Omah Pakis. Meanwhile, for food products, the full costing and cost-plus calculations are higher compared to the prices determined by Omah Pakis. The conclusion of this research is that costs are only charged to the elements of raw material and labor costs so that the information on determining selling prices is incomplete. As a result of incomplete cost information data being available, the decisions taken by the owner of Omah Pakis only focus on the short term. Omah Pakis can group production costs by determining the markup to determine the selling price using the cost-plus method.  
Co-Authors Aminin, Auliya Listiyana Arif Himawan, Arif Dewi, Giarni Prisma Dian Paramita Dika, Laira Erwan Syah, Muhammad Li, Suwan Mega Handayani Mubarrok, Zennul Muhammad Erwan Syah Nusa, Gerlan Haha Puji Winar Cahyo PUJISARI, YUSTI Pusvitasari, Putri Rizki Wahyuning Damayanti S Sumayyah Safitri, Linda Eka Sulistiyantoro, David Sumayyah Sumayyah Sumayyah, Sumayyah Susliyanti, Eni Dwi Tassa, Arnes Vidyaningrum, Bunga Viyani, Ari Okta Wulandari, Rizka