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All Journal Jurnal Akuntansi dan Pajak AFRE Accounting Financial Review INVENTORY: JURNAL AKUNTANSI JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Accounting and Finance Research Sustainable : Jurnal Akuntansi Jurnal Pengabdian Masyarakat "Wiryakarya" Buletin Pemberdayaan dan Pengembangan Masyarakat

Maya Novitasari

Universitas PGRI Madiun

Author-ID : 2438392

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document

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PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union M. Agus Sudrajat; Nik Amah; Maya Novitasari; Moh. Ubaidillah; Mawar Puspitasari; Mahesti Cahayuni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4097

This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.

Pengaruh Green Innovation Terhadap Company Value dengan Ukuran Kantor Akuntan Publik Big 4 Sebagai Variabel Moderasi Maya Novitasari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13382

Berkembangnya dunia sektor industri menimbulkan efek permasalahan terhadap lingkungan, dimana perilaku industri seringkali mengabaikan dampak yang ditimbulkan bagi lingkungan, seperti polusi tanah, udara, air dan adanya kesenjangan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh green innovation terhadap company value dan mengetahui hubungan ukuran kantor akuntan publik dalam memoderasi pengaruh green innovation terhadap company value pada perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder dari annual report. Populasi penelitian ini adalah seluruh perusahaan PROPER yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 69 perusahaan. Teknik analisis data menggunakan moderated regression analysis. Data diolah menggunakan IBM SPSS Statistics 20. Hasil penelitian menunjukkan bahwa green innovation berpengaruh positif terhadap company value dan ukuran kantor akuntan publik memperkuat pengaruh positif green innovation terhadap company value.

PENGARUH PAJAK, RETRIBUSI, DBH, BELANJA MODAL, DAN PERTUMBUHAN EKONOMI TERHADAP KEMANDIRIAN DAERAH Maya Novitasari; Lita Novitasari
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

This research is to empirically prove the influence of Local Taxes, Regional Levies, Revenue Sharing Funds, Capital Expenditures, Economic Growth on Regional Financial Independence in Regencies / Cities in East Java Province 2014-2017 period. The analytical method used in this study is a quantitative method with multiple regression tests, by conducting the Classical Assumption test first before reaching the best study model. The total population of this study is 38 districts / cities consisting of 29 districts and 9 cities in East Java Province. The sampling technique is to use a census. The results of this study are: Regional Taxes, Regional Levies, and Capital Expenditures affect the Regional Financial Independence, Revenue Sharing and Economic Growth does not affect the Regional Financial Independence. Simultaneously the Regional Tax, Regional Retribution, Revenue Sharing Funds, Capital Expenditures, and Economic Growth influence the Regional Financial IndependenceKeywords: Regional Taxes, Regional Retribution, Revenue Sharing Funds, Capital Expenditures and Economic Growth, Regional Financial Independence.

ANALISIS PERBANDINGAN PORTOFOLIO OPTIMAL PADA SAHAM SRI KEHATI DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL RANDOM Maya Novitasari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of stock portfolio using random model.

ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Maya Novitasari; Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to analyze the management of receivables and the potential of uncollectible receivables as a follow-up policy of credit payments on the guidance of learning X in Madiun.Piutang is one type of accounting transactions that take care of consumer billing is owed to a person, a company, or an organization for goods And services that have been given to the consumer. This research uses experimental research method is research that deliberately researcher manipulation to one variable with a certain way so that influence on one or more other variable that measured. In addition, Gay (1981: 207-208) states that experimental research methods are the only research method that can correctly test hypotheses concerning causal relationships (causation). The results of research conducted at the Institute of Tutoring X in Madiun, the researcher concludes that the management of accounts receivable and uncollectible potentials in the institution of learning guidance X in Madiun there has been improvement in the new academic year 2016-2017. So that in the new academic year 2015-2016 is no longer any receivables that are not collectible, but there is still a policy of payment on credit that must be paid every maturity.Keywords : Receivables Management, Unsecured Accounts Receivable Potential and Follow-Up Credit Policy.

Implikasi Indikator Keuangan Terhadap Tax Avoidance Maya Novitasari; Siti Suharni
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3177

This study aims to determine the effect of fixed asset intensity, inventory intensity, advertising, debt, profitability and firm size on tax avoidance. Tax avoidance is proxied into cash ETR (Effective Tax Rate). The sampling technique used was purposive sampling. Data is obtained from secondary data from annual reports of the consumer goods industry sector listed on the Indonesia Stock Exchange from 2013 to 2016. The amount of data obtained is 32 data. Data analysis is done by multiple linear regression. The results of this study are the intensity of fixed assets, the intensity of supply, advertising, debt, profitability, and firm size simultaneously have a significant effect on tax avoidance. Partial Test shows that inventory intensity affects tax avoidance in a positive direction. While the intensity of fixed assets, advertising, debt, profitability and company size does not affect tax avoidance. DOI: https://doi.org/10.26905/afr.v2i1.3177

The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Maya Novitasari; Richo Diana Aviyanti; Wan Adiba Wan Ismail
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.

Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia Riny Jefri; Nurul Maghfirah Surianto; Wayan Krisna Eka Putra; Maya Novitasari
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71096

This study intends to investigate variations in banking financial performance concurrent with Fintech expansion and to elucidate the influence of Fintech, or financial technology, on banking financial performance. Quantitative research is what this kind of study. For the years 2013 through 2020, conventional banking businesses listed on the Indonesia Stock Exchange (IDX) were the subject of this study. The Indonesia Stock Exchange's official website and the official websites of each firm provided research data in the form of yearly reports. Out of 43 data points, 22 firms made up the sample. Purposive sampling is the approach used for sampling. From the results of the Paired T Test Sample, the application of fintech has had an influence on the performance and health of conventional banking in Indonesia which is the sample in this research, although seen from the BOPO side it does not provide the same thing. According to the study's findings, fintech's rise is a disruptive innovation for the banking sector. This problem is closely correlated with people's need for financial convenience. Fintech has the potential to help banks with issues such as the unbanked population and increase financial penetration.

PELATIHAN KEPEMIMPINAN BISNIS DAN PENDAMPINGAN LAPORAN KEUANGAN PENDUKUNG KEWIRAUSAHAAN PADA KOPERASI MAHASISWA “NIRWASITA” Nik Amah; Richo Diana Aviyanti; M. Agus Sudrajat; Maya Novitasari
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 3, No 02 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v3i02.20651

Kinerja suatu unit usaha akan sangat dipengaruhi oleh pengelolaan Sumber Daya Manusia dan sumber daya finansial dalam unit usaha tersebut. Organisasi berharap banyak akan peningkatan produktifitas kerja anggotanya yang terealisasi melalui pelaksanaan tugas pokok, fungsi dan kewajiban dengan baik sesuai Standar Operasional Prosedur terkait. Koperasi Mahasiswa “Nirwasita” merupakan Unit Kegiatan Mahasiswa di lingkup Universitas PGRI Madiun yang menampung aspirasi minat bakat mahasiswa di bidang koperasi dan kewirausahaan dengan asas kekeluargaan dan kegotongroyongan. Kopma “Nirwasita” beranggotakan seluruh mahasiswa S1 yang terdaftar di Universitas PGRI Madiun, serta dengan pengurus aktif dipilih dan disahkan setiap 1 tahun sekali. Pergantian kepengurusan Kopma “Nirwasita” setiap 1 tahun sekali ini menjadi alasan munculnya pemimpin-pemimpin baru yang akan mengelola organisasi, sehingga diperlukan upgrading pengetahuan serta motivasi di bidang kepemimpinan bisnis (business leadership). Di saat yang sama, pemimpin serta pengurus Kopma “Nirwasita” juga memerlukan pendukung kapabilitas berupa kemampuan memahami laporan keuangan koperasi. Kegiatan pengabdian berupa pelatihan dan pendampingan ini sebagai solusi atas urgensi keperluan upgrading pengetahuan pemimpin dan pengurus baru Kopma “Nirwasita”. Kegiatan dilaksanakan secara offline dengan metode pemaparan konsep, pendampingan dan praktik yang melibatkan tim abdimas 4 orang dosen dan peserta berjumlah 33 mahasiswa yang menjabat kepengurusan baru Kopma “Nirwasita”. Pemaparan konsep dan praktik dilaksanakan selama 2 kali pertemuan, sedangkan pendampingan laporan keuangan serta pemantauan perubahan sikap kepemimpinan selama 2 minggu berikutnya secara intens. Hasil kegiatan yaitu peningkatan pemahaman tentang sikap kepemimpinan sebesar 27 poin dari sebelum kegiatan, pemahaman penyajian laporan keuangan naik 35 poin, dan perubahan sikap kepemimpinan. Saran praktis bagi Kopma “Nirwasita”, agar meng-upgrade sikap kepemimpinan bisnis dan pemahaman laporan keuangan untuk mendukung kinerja organisasi.Kata Kunci: Kepemimpinan Bisnis, Laporan Keuangan, Koperasi Mahasiswa, Pelatihan, Pendampingan.

“Si Cakep Medo” (Sistem Pencatatan Atas Laporan Keuangan Sederhana dan Media Sosial) Di Desa Sumberejo, Kecamatan Maospati, Kabupaten Magetan Maya Novitasari; Muhamad Agus Sudrajat; Edy Suprapto; Ardy Kurniawan Hidayatulloh; Fabian Ensa Yusna
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 2, No 01 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v2i01.15380

Setelah dilakukan observasi dengan calon mitra di kelompok usaha kue kering dan catering Desa Sumberejo, Kabupaten Magetan serta dilakukan pengamatan secara langsung di lokasi pembuatan kue dan catering terdapat permasalahan, yaitu belum adanya cara atau metode pencatatan laporan keuangan sederhana dan promosi yang lebih baik untuk dapat lebih berkembang. Dalam melakukan pencatatan laporan keuangan masih manual mencatat pemasukan dan pengeluaran, sedangkan pemasaran kue dan catering masih tergantung pada pemesanan yang tidak menentu karena disebabkan ketidaktahuan konsumen tentang kue dan catering tersebut. Kelompok usaha kue kering dan catering Desa Sumberejo, Kabupaten Magetan dapat melakukan pencatatan atas pelaporan keuangan sederhana dan melakukan pemasaran melalui media online atau e-commerce. Pemberian materi melalui pengenalan pencatatan laporan keuangan sederhana dan pemasaran melalui media online atau e-commerce di kelompok usaha kue kering dan catering Desa Sumberejo, Kabupaten Magetan. Mengenalkan laporan keuangan sederhana dalam pencatatan keuangan. Mengenalkan internet sebagai media baru dalam berkomunikasi. Mengenalkan digital marketing dan e- commerce. Hasil kegiatan ini kelompok usaha kue dan catering sangat antusias dengan adanya kegiatan abdimas Universitas PGRI Madiun. Kelompok usaha kue dan catering mengerti tentang pencatatan laporan keuangan dan cara pemasaran secara online. Dengan adanya permasalahan mitra, tim abdimas Universitas PGRI Madiun memberikan penyuluhan tentang pencatatan laporan keuangan sederhana dan pemasaran secara online. Kata Kunci: Laporan Keuangan, Media Sosial, Pemasaran, Pencatata.

Co-Authors Anissa Ayera Annisa Ariningtyas Ardy Kurniawan Hidayatulloh Aviyanti, Richo Diana Cindy Violita Devi, Heidy Paramitha Edy Suprapto Fabian Ensa Yusna Lita Novitasari M. Agus Sudrajat Mahesti Cahayuni Mawar Puspitasari Moh. Ubaidillah Muhamad Agus Sudrajat Nik Amah Nurul Maghfirah Surianto Riny Jefri Rizka Hardiyanti Rosyida Nurul Siti Suharni Wan Adiba Wan Ismail Wayan Krisna Eka Putra

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