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All Journal Lontar Komputer: Jurnal Ilmiah Teknologi Informasi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Economic Education Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Unram Journal of Community Service (UJCS) Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Accounting Analysis Journal Jurnal Abdi Negeri
Niswah Baroroh
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGUATAN SISTEM PENGENDALIAN INTERN (SPI) SEBAGAI UPAYA MEMINIMALISIR PRAKTEK TIDAK SEHAT DALAM TATA KELOLA KEUANGAN KOPERASI Wahyudin, Agus; Cahyaningdyah, Dwi; Baroroh, Niswah
Rekayasa : Jurnal Penerapan Teknologi dan Pembelajaran Vol 12, No 2 (2014): December 2014
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rekayasa.v12i2.10304

Abstract

Pengabdian masyarakat ini dilaksanakan di wilayah Semarang, di Dekopinda Semarang dengan peserta para pengurusdan pengawas Koperasi Berskala Besar yang sudah layak untuk diaudit eksternal dengan tujuan sosialisasi pemberdayaan peran serta fungsi pengawas koperasi se kota semarang. Adanya pelatihan ini diharapkan meningkatnya kualitas Sistem Pengendalian Intern (SPI) Koperasi anggota DEkopinda Kota Semarang agar dapat meminimalisir terjadinya kecurangan (fraud) yang terjadi di koperasi. Selain itu dapat meningkatkan kesadaran pengurus bahwa koperasi membutuhkan peran auditor eksternal guna meningkatkan kredibilitas dan akuntabilitas laporan keuangan yang dibuatnya, terkait adanya kepentingan dari para anggota selaku stakeholder utama dalam badan usaha ini, mengingat tidak semua anggota berperan sebagai pengurus. Sosialisasi ini hendaknya diikuti dengan agenda follow up terkait penguatan Sistem Pengendalian Internal (SPI) Koperasi anggota Dekpinda Kota Semarang. Pengabdian ini dilakukan dengan tujuan untuk memberikan pelatihan teknis mengenai peran Sistem Pengendalian Internal (SPI) agar dapat meminimalisir terjadinya kecurangan (fraud0 yang dilakukan oleh top manajer, para pengurus koperasi maupun para pengawas koperasi. Dengan terciptanya SPI yang baik guna memastikan kegiatan operasional perusahaan berjalan dengan baik dan benar, sehingga membantu meningkatkan kredibilitas laporan keuangan dan secara tidak langsung meningkatkan kualitas dari laporan keuangan itu sendiri.
Fuzzy Simple Additive Weighting Method in the Decision Making of Human Resource Recruitment Budi Prasetiyo; Niswah Baroroh
Lontar Komputer : Jurnal Ilmiah Teknologi Informasi Vol. 7, No. 3 Desember 2016
Publisher : Institute for Research and Community Services, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.383 KB) | DOI: 10.24843/LKJITI.2016.v07.i03.p05

Abstract

The Company is one of the jobs that was founded to reduce unemployment. The progress of a company is determined by the human resources that exist within the company. So, the selection of workers will join the company need to be selected first. The hardest thing in making a selection factor is the effort to eliminate the subjectivity of the personnel manager so that every choice made is objective based on the criteria expected by the company. To help determine who is accepted as an employee in the company, we need a method that can provide a valid decision. Therefore, we use Fuzzy Multiple Attribute Decision Making with Simple Additive Weighting method (SAW) to decide to make in human resource recruitment. This method was chosen because it can provide the best alternative from several alternatives. In this case, the alternative is that the applicants or candidates. This research was conducted by finding the weight values for each attribute. Then do the ranking process that determines the optimal alternative to the best applicants who qualify as employees of the company. Based on calculations by the SAW obtained the two highest ranking results are A5 (alternative 5) and A1 (alternative 1), to obtain two candidates received.
Analisis Faktor-Faktor Yang Mempengaruhi Revaluasi Aset Tetap Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating (Study Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Ngatoah Niswah Baroroh
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, ukuran perusahaan, intensitas aset tetap serta likuiditas terhadap revaluasi aset tetap dengan pertumbuhan perusahaan sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 76 perusahaan sampel. Penelitian ini menggunakan Teknik analisis regresi moderasi menggunakan software IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa leverage likuiditas tidak berpengaruh terhadap revaluasi, sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh positif terhadap keputusan revaluasi aset tetap. Variabel pertumbuhan perusahaan terbukti tidak berpengaruh dalam momedarasi hubungan antara leverage, ukuran perusahaan, dan likuiditas namun terbukti memoderasi hubungan antara intensitas aset tetap terhadap keputusan revaluasi aset tetap. Simpulan dari penelitian ini adalah leverage dan likuiditas tidak berpengaruh terhadap revaluasi sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh terhadap keputusan revaluasi. Pertumbuhan perusahaan tidak terbukti memoderasi pengaruh leverage, ukuran perusahaan, serta likuiditas terhadap revaluasi aset namun terbukti memoderasi pengaruh intensitas aset tetap terhadap revaluasi aset tetap.Kata Kunci : Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Likuiditas, Revaluasi Aset Tetap, Pertumbuhan Perusahaan. AbstractThis study aims to examine the effect of leverage, company size, intensity of fixed assets and liquidity on fixed asset revaluation with company growth as a moderating variable. The population in this study are manufacturing companies listed on the IDX in 2014-2018. This study used a purposive sampling method and obtained a sample of 76 sample companies. This study uses moderated regression analysis using IBM SPSS 21 software. The results of this study indicate that liquidity leverage has no effect on revaluation, while firm size and fixed asset intensity have a positive effect on fixed asset revaluation decisions. The firm growth variable is proven to have no effect on the momentum of the relationship between leverage, firm size and liquidity, but it is proven to moderate the relationship between fixed asset intensity and fixed asset revaluation decisions. The conclusion of this study is that leverage and liquidity do not affect revaluation, while firm size and intensity of fixed assets have an effect on revaluation decisions. Company growth has not been shown to moderate the effect of leverage, company size, and liquidity on asset revaluation but has been shown to moderate the effect of fixed asset intensity on fixed asset revaluation.Keywords: Leverage, Company Size, Fixed Asset Intensity, Liquidity, Fixed Asset Revaluation, Company Growth.
The Effect of Industry Type, Company Size, Profitability, Leverage and Environmental Performance on Environmental Disclosure (Empirical Study on PROPER Participating Companies in 20182020) Bramanda Maulana; Niswah Baroroh
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.699

Abstract

Thei purpose of this study is to describe thei influence of industrial types, company size, profitability, leverage and environmental performance against Environmental Disclosure. The level of measurement of environmental disclosure is a chousier using GRI. There are 95 ratings scores in the detection of Disclosure environmental. The reference for this research is a study conducted by Burgwal and Vieirra (2014) conducted changes and improvements. The population in this study is a non financial company listed on the IDX in 2018 2020. The selected company for this study was 35 companies. The data collection used is purposive sampling, with the selection of Proper member companies. The data analyzed totaled 105 data. The main analysis of this study is multiple linear regression analysis. The results of the study show that industrial type variables, company size, profitability and environmental performance have a significant effect on environmental disclosure environment. While the leverage variable“does not significantly influence the environmental disclosure. Based on the regression results simultaneously obtained that 86.92% variations in industrial type variables, company size, profitability, leverage and environmental performance have a significant significantly influence on the environmental disclosure. Suggestions for companies should pay attention and improve the disclosure of environmental responsibilities. The government is also expected to consider environmental disclosure standards. And for further research it is necessary to develop other factors as an influence of environmental disclosure and use the measurement of other environmental disclosures.
Pengaruh Kepemilikan Manajerial, Risiko Litigasi dan Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderating Elvi Rahmi; Niswah Baroroh
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.717

Abstract

Accounting conservatism is an attitude of prudence in responding to uncertainties in the future by recognizing expenses and liabilities as soon as possible, but only recognizing income and assets when they are sure they will be received. Accounting conservatism in Indonesia is still very low. There are still some companies that have not applied the accounting conservatism method. In this study, the purpose is to investigate the influence of management ownership, litigation risk, and leverage on accounting conservatism using financial distress as the moderating variable. The population was picked as many as 26 manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 timeframe, and 72 samples were gathered by purposive sampling approach. Descriptive analysis and regression analysis were utilized to assess the data via a moderating test of the difference in absolute values. The findings demonstrate that management ownership and litigation risk do not have a considerable influence, whereas leverage has a big impact on accounting conservatism. Financial distress is not able to moderate considerably in order to affect the three factors on accounting conservatism. Therefore, additional study is required to broaden the factors so that the findings obtained are more correct. Suggestions from this study, the company is expected to improve the principle of accounting conservatism to reduce the asymmetry between shareholders or investors and creditors.  
Peningkatan Kelompok Sadar Wisata (Pokdarwis) di Dusun Thekelan, Desa Getasan, Kecamatan Batur, Kabupaten Semarang Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Niswah Baroroh
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 1 (2020): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.248 KB)

Abstract

Abstract Thekelan Hamlet, Batur Village, Getasan District, Salatiga City has extraordinary tourism potential. This village has many tourist objects that can be enjoyed, and the residents' socio-cultural conditions are very supportive. The location of Thekelan Hamlet is at an altitude of ± 2000 meters above sea level with extraordinary views and is surrounded by protected forest areas, making the social characteristics of the community homogeneous and distinctive with a strong highland culture. In 2018 Thekelan hamlet succeeded in forming the Mahardika Tourism Awareness Group (Pokdarwis), where this pokdarwis can produce several tour packages offered to tourists, including live-in programs. Thekelan hamlet receives visits from universities and schools every year for comparative study activities and the live-in program. However, the problem is that the community is only involved in providing accommodation and consumption, where the average turnover is around Rp. 30,000, - to Rp. 50.000, - per person. Therefore, it is necessary to increase tourism activities in the promotion and management sector of Pokdarwis Mahardika through increasing the hard skills and the soft skills of POKDARWIS MAHARDIKA managers. This community service aims to increase public awareness in managing tourism in the Thekelan hamlet. This increased awareness is expected to be able to improve the economy of the surrounding community. The training method uses lecture, practice, and intensive mentoring methods. This community service aims to increase tourism management in the Thekelan hamlet. The increasing number of tourism management around Thekelan hamlet is expected to be able to improve the economy of the surrounding community by increasing the level of tourist arrivals. The training method uses lectures, practice and intensive mentoring. Abstrak Dusun Thekelan, Desa Batur, Kecamatan Getasan, Kota Salatiga memiliki potensi wisata yang sangat istimewa. Desa ini memiliki banyak objek wisata yang bisa dinikmati serta kondisi sosial budaya warga sangat mendukung. Letak Dusun Thekelan berada di ketinggian 2000 mdpl dengan pemandangan yang luar biasa, dan dikelilingi oleh kawasan hutan lindung membuat karaketeristik sosial masyarakat bersifat homogen dan khas dengan kultur budaya dataran tinggi yang kuat. Pada tahun 2018 dusun Thekelan berhasil membentuk Kelompok Sadar Wisata (Pokdarwis) Mahardika dimana pokdarwis ini dapat menghasilkan beberapa paket-paket wisata yang ditawarkan pada wisatawan diantaranya program live in.. Dusun Thekelan sebenarnya setiap tahun telah menerima kunjungan dari universitas maupun sekolah untuk kegiatan studi banding maupun program live in. Namun permasalahannya, masyarakat hanya terlibat dalam pengadaan tempat penginapan dan konsumsi di mana rata-rata omset yang masuk masih terhitung sedikit. Oleh karena itu, perlu adanya peningkatan kegiatan wisata dalam sektor promosi dan menajemen dari Pokdarwis Mahardika melalui peningkatan hardskill dan softskill para pengelola POKDARWIS MAHARDIKA. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengelolaan wisata di di dusun Thekelan. Adanya peningkatan pengelolaan pariwisata di sekitar dusun Thekelan diharapkan mampu meningkatkan perekonomian masyarakat sekitar melalui meningkatnya tingkat kedatangan wisatawan. Metode pelatihan menggunakan metode ceramah, praktik dan pendampingan intensif.
Pengujian Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Pemoderasi Arini Syafaah; Niswah Baroroh
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p205-216

Abstract

Laporan keuangan setiap tahunnya direview oleh Badan Pengawas Keuangan (BPK). BPK dalam melaksanakan pemeriksaan atas laporan keuangan masih menemukan banyak fenomena laporan keuangan yang tidak menyajikan data sesuai dengan peraturan dan masih banyak penyimpangan. Pada tahun 2019, BPK mengungkapkan 6.160 temuan dengan 10.499 isu, sedangkan pada 2020 BPK mengungkapkan 6.809 temuan dengan 11.662 isu. Data primer digunakan dalam penelitian ini yang dikumpulkan dengan metode survei dengan menyebarkan kuesioner. Populasi yang digunakan dalam penelitian ini yakni pegawai di bidang akuntansi dan keuangan yang berjumlah 230 orang di lingkungan Pemerintah Daerah Kabupaten Tegal. Pemilihan sampel dilakukan secara random sampling, sehingga diperoleh 89 pegawai akuntansi/keuangan sebagai sampel penelitian. Penelitian ini merupakan persepsi pegawai yang bekerja di bidang akuntansi/keuangan dengan perwakilan dari beberapa OPD. Riset ini menghasilkan SAP, efektivitas SPI, dan good governance berpengaruh positif terhadap kualitas laporan keuangan. Kompetensi SDM mampu memperkuat hubungan good governance terhadap kualitas laporan keuangan, namun tidak mampu memperkuat pengaruh SAP dan efektivitas SPI terhadap kualitas laporan keuangan.
PENINGKATAN EKONOMI KELUARGA PETERNAK DI DESA THEKELAN MELALUI PENGOLAHAN KOTORAN KAMBING MENJADI PUPUK CAIR LAYAK JUAL Indah Fajarini; Shanty Oktavilia; Sri Utami; Muhammad Ihlashul Amal; Niswah Baroroh; Mei Lina
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract Waste is one of the main sources of environmental pollution, besides waste has no value and economic benefits in it. Goats farms that exist in every region, especially in vilages, are a source of income for the community, but many people are not aware of the importance and usefulness of goat manure waste. This dedication is intended to provide basic knowledge and training so that goat farmers can produce organic liquid fertilizer from goat manure waste. The method used in this dedication program is to gather goat farmers in Thekelan village to be given education and practice directly. The results of this dedication program showed that the community enthusiastically participated in this program, the community gained new knowledge and was able to process goat manure with simple means and tools, and the practice of making organic liquid fertilizer was considered succesful because the fertilizer that had been made was succesfully used by farmers to increase income. Abstrak Limbah merupakan salah satu sumber utama dari pencemaran lingkungan, selain itu limbah tidak memiliki nilai serta keuntungan ekonomi didalamnya. Peternakan kambing yang ada disetiap daerah, terutama di desa-desa, merupakan sumber pendapatan bagi masyarakat tetapi banyak yang tidak mennyadari pentingnya dan kegunaaan limbah kotoran kambing. Pengabdian ini dimaksudkan untuk memberikan pengetahuan dasar dan pelatihan agar peternak kambing dapat menghasilkan pupuk cair organik dari limbah kotoran kambing. Metode yang digunakan dalam pengabdian ini adalah dengan mengumpulkan para peternak kambing yang ada di Dusun Thekelan untuk diberikan edukasi dan praktek secara langsung. Hasil kegiatan pengabdian ini menunjukkan bahwa masyarakat antusias mengikuti kegiatan pengabdian, masyarakat memperoleh pengetahuan baru dan mampu mengolah kotoran kambing dengan cara dan alat yang sederhana, serta praktik pembuatan pupuk cair organik dinilai berhasil dikarenakan pupuk yang telah dibuat berhasil dimanfaatkan oleh para peternak untuk menambah penghasilan.
REVALUASI ASET TETAP DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING (STUDY PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI 2017-2019) Satriawan, Andhika; Baroroh, Niswah
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.76-91

Abstract

This research objective was to examine the effect of Cash Flow from Operation, Fixed Assets Proportion, and Company Growth on Revaluation Decision, Moderated by Liquidity. This research, used as the property, real estate, and construction company listed to IDX from 2017 to 2019, by purposive sampling of 84 companies. From this research, it was known that cash flow and company growth did not influence revaluation. Fixed asset proportion positively influenced fixed asset revaluation decision. Liquitidy variable did not become moderating variable toward cash flow from operation, but was proven as a moderating variable of the link between fixed asset proportion and company growth on revaluation decision. Variable cash flow and company growth did not affect revaluation. Liquitidy was not proven moderate cash flow from operation toward asset revaluation, but was proven as a moderating variable of fixed asset intensity and company growth toward fixed asset revaluation.
PEMBERDAYAAN UMKM DI ERA DIGITAL: PENGELOLAAN TOKO ONLINE DAN PEMASARAN EFEKTIF MENGGUNAKAN PONSEL DARI RUMAH Niswah Baroroh; Heri Yanto; Indah Fajarini; Meilani Intan Pertiwi; Meldica Widya Ningrum; Tiara Dwi Lestari
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract Digital transformation has become an urgent need for Micro, Small and Medium Enterprises (MSMEs) in facing increasingly fierce competition in the era of globalization. Community service activities aimed at increasing the marketing management capacity of MSMEs through the creation of online stores. This activity was carried out in Kalisalak Village, Batang, Central Java with a series of training and assistance on digital marketing strategies, utilizing e-commerce platforms, and managing online stores effectively. The results of this activity show that MSMEs who took part in this service program experienced increased understanding in managing online stores with digital marketing strategies, which contributed to increasing sales and business competitiveness. This article also discusses the challenges faced and recommendations for the sustainability of digitalization programs for MSMEs. Abstrak Transformasi digital telah menjadi kebutuhan mendesak bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menghadapi persaingan yang semakin ketat di era globalisasi. Kegiatan pengabdian masyarakat yang bertujuan untuk meningkatkan kapasitas manajemen pemasaran UMKM melalui pembuatan toko online. Kegiatan ini dilakukan di Desa Kalisalak, Batang, Jawa Tengah dengan serangkaian pelatihan dan pendampingan tentang strategi pemasaran digital, pemanfaatan platform e-commerce, serta pengelolaan toko online secara efektif. Hasil dari kegiatan ini menunjukkan bahwa UMKM yang mengikuti program pengabdian ini mengalami peningkatan pemahaman dalam pengelolaan toko online dengan strategi pemasaran digital, yang berkontribusi pada peningkatan penjualan dan daya saing bisnis. Artikel ini juga membahas tantangan yang dihadapi serta rekomendasi untuk keberlanjutan program digitalisasi bagi UMKM.
Co-Authors Agus Wahyudin Ahmad Roziqin, Ahmad Airyq, Irnin Miladdyan Amal, Muhammad Ihlashul Arini Syafaah Bramanda Maulana Budi Prasetiyo Budi Prasetiyo, Budi Dwi Cahyaningdyah Elvi Rahmi Heri yanto Heri Yanto Indah Anisykurlillah Indah Fajarini Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Luthfi, Muhammad Fikri Maharani, Fifi Setya Mei Lina Meilani Intan Pertiwi Meldica Widya Ningrum Muhammad Ihlashul Amal Muhammad Khafid Ningrum, Meldica Widya Nur Anita Pertiwi, Meilani Intan Puji Harto Rizkiana, F. R.W. Satriawan, Andhika Setiyaningrum, R. Shanty Oktavilia Sholikhah, Zahrotus Sri Utami Tiara Dwi Lestari