Articles
<![CDATA[Meningkatkan Kesejahteraan Masyarakat Nelayan Di Era New Realiti Melalui Model Pembiayaan Inklusif: Prespektif Al Mudharobah ]]>
<![CDATA[Sriyono - Sriyono]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v7i1.1697
<![CDATA[Kehidupan para nelayan memiliki kesejahteraan yang sangat kurang, hal ini disebaban karena pendapatan yang diperoleh sangat kecil. Penelitian tingkat kesejahteraan nelyan kupang sangat penting dilakukan dalam rangka untuk pemerataan kesejahteran msyarakat. Tujuan dalam penelitian ini adalah bagaimna cara meningkatkan kesejahteraan nelayan kupang yang berda di Kabupaten Sidoarjo. Metode penelitian yang digunakan adalah kualitatif, melalui metode ini dapat di ketahui secara mendalam dan jelas masalah yang dihadapi oleh para nelayan dalam rangkan untuk meningkatkan kesejahteraan mereka. Informan kunci dalam penelitian ini adalah msyarakat nelayan yang ada di 6 kecamatan di Kabupaten Sidoarjo, yang akan diwakili oleh 6 (satu) orang sesuai dengan jumlah lokasi di 6 Kecamatan di kabupaten Sidoarjo. Penentuan dari informan kunci ini menggunakan informan utama dan informan penunjang. Berdasarkan hasil wawancara yang dilakukan secara mendalam dan beberapa studi literatur maka ditemukan bahwa selain kurangnya modal untuk mengembangkan usaha laian juga masalah skill yang dimiliki oleh para nelayan sangat kurang sehingga mereka tidak mampu untuk melakukan usaha lain. Kata kunci: Kesejahteraan, pembiayaan inklusif, Al Mudharobah,]]>
<![CDATA[The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo ]]>
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Eny Maryanti]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i1.4
<![CDATA[This study aims to determine the application of green accounting based on university social responsibility (USR) at Muhammadiyah University of Sidoarjo. The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness. Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo]]>
<![CDATA[Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo ]]>
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Kukuh Sinduwiatno]]>;
<![CDATA[Sarwenda Biduri]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 2 No 2 (2019): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i2.78
<![CDATA[This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done.]]>
<![CDATA[PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK ]]>
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v2i2.3294
<![CDATA[This study aims to find out how the influence of auditor professionalism and professional ethics can help auditors making decisions about the level of materiality, so that it is expected to improve the quality of the auditor's performance making decisions regarding the fairness of a financial report presented by the client, so that the level of public trust in services given by the auditor willincrease. This study used quantitative methods. Researcher will select the respondent then spread the questionnaire in order to get the data needed so that the goal can be achieved. This questionnaire was distributed to auditors who work in public accountants in the city of Surabaya. Questionnaires that have been collected are tabulated and obtained using SPSS. It is expected that this research can provide an understanding to auditors to constantly improve their competenceadequately and uphold professional ethics in accordance with the existing professional code of ethics, because professionalism is a very important determinant and gives consideration to materiality achieve audit tests that are received independently and objectively for the benefit of its stakeholders. The results of this study will also provide knowledge and understanding to the public or business people to be more selective in choosing the auditor to examine their financialstatements.Keywords: Professionalism, Professional Ethics, Materiality, Auditors.]]>
<![CDATA[DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS TAX EVASION ]]>
<![CDATA[Talita Ayu Sylviana]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/baj.v3i1.101
<![CDATA[This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah University, Sidoarjo. This research uses quantitative methods. The sample in this study amounted to 150 semester 8 accounting students who were determined using the Purposive sampling method. The data of this study were sourced from questionnaires distributed to respondents and then analyzed with multiple linear regression analysis.The results showed that the fairness factor had a significant effect on the perception of ethics on tax evasion. Tax system factors have no significant effect on perceptions of ethics on tax evasion. Meanwhile, discrimination has a significant effect on perceptions of ethics on tax evasion.]]>
<![CDATA[Pendampingan dan Penguatan UMKM Desa Kenongo Melalui Branding dan Legalitas Produk Di Masa Pandemi Covid-19 ]]>
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Sriyono Sriyono]]>;
<![CDATA[Sumartik Sumartik]]>
<![CDATA[ Jurnal Pengabdian Masyarakat IPTEKS Vol 7, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT IPTEKS ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jpmi.v7i1.5267
<![CDATA[Desa Kenongo Kecamatan Tulangan Kabupaten Sidoarjo, merupakan salah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Dari hasil pemetaan awal jumlah UMKM di Desa Kenongo adalah 210 dengan berbagai macam jenis usaha. Jenis usaha yang ada adalah konveksi, batik, souvenir, makanan dan minuman, serta berbagai macam kerajinan tangan lainnya. Dengan jumlah UMKM yang cukup banyak ini, masih sangat sedikit yang mempunyai legalitas usaha serta kemampuan untuk membranding usahanya.Tujuan pendampingan ini adalah mewujudkan UMKM yang memiliki kualitas bagus dan dapat bersaing serta bertahan di masa pandemi dengan cara 1) Branding produk melalui media sosial serta memberikan keahlian agar dapat membuat sendiri media pemasaran. Selanjutnya yang 2) Legalitas usaha bagi UMKM agar lebih berkualitas dan terpercaya.Hasil pendampingan ini adalah meningkatnya nilai penjualan meskipun belum sama seperti sebelum pandemi, dan meningkatnya kesadaran pemilik UMKM untuk legalitas usahanya. Pendampingan ini juga membentuk kelompok UMKM dengan struktur baru yang lebih terorganisir untuk membantu pelaku UMKM dalam pengembangan usahanya. Pendampingan ]]>
<![CDATA[The Influence of Professional Ethics, Self Efficacy and Love of Money on Accounting Students' Interests in a Career in Taxation with Motivation as a Moderating Variable (Study on Accounting S1 Students at Muhammadiyah University of Sidoarjo) ]]>
<![CDATA[Leny Aisyah]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jims.v4i0.1545
<![CDATA[This study aims to determine the effect of professional ethics, self-efficacy and love of money on the interest of accounting students in a career in taxation, whether motivation is able to moderate professional ethics, self-efficacy and love of money onrthe interestjof accountingjstudents inja careerjinjtaxation. Thisjresearch method usesjquantitative,jdata collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 55 respondents. The data analysis technique used in this research is using the SPSS Verssion 26 application.The results showed that (1) professional ethics and love of money had a significant effect on the interest of accounting students in a career in taxation, (2) Self Efficacy had no significant effect on the interest of accounting students in a career in taxation, (3) motivation was able to moderate professional ethics and love of money on the interest of accounting students in a career in taxation, (4) motivation is not able to moderate self-efficacy on the interest of accounting students in a career in taxation.]]>
<![CDATA[The Influence of Entrepreneurial Knowledge, Entrepreneurial Motivation and Self Efficacy on Interest in Entrepreneurship in Accounting Students, Muhammadiyah University of Sidoarjo ]]>
<![CDATA[Nanda Indriani]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jims.v4i0.1553
<![CDATA[Nanda Indriani. 2022. The Effect of Entrepreneurial Knowledge, Entrepreneurial Motivation and Self Efficacy on Entrepreneurial Interest in Accounting Students of Muhammadiyah University of Sidoarjo. This study aims to determine the effect of entrepreneurial knowledge, entrepreneurial knowledge motivation, and self-efficacy on the entrepreneurial interest of accounting students at the University of Muhammadiyah Sidoarjo. The criteria for the population of this study were all accounting students in 2016 and 2017 who completed entrepreneurship course, namely 451 people. The research sample consisted of 212 people. Making the data obtained by distributing a questionnaire, which the conducted data analysis using multiple linear regression analysis by SPSS version 18.0 program. Results of testing the hypothesis that entrepreneurial knowledge has a positive and significant effect on interest in entrepreneurial knowledge has a positive and significant effect on interest in entrepreneurship, so that the first hypothesis (H1) is accepted. Entrepreneurial motivation has a positive and significant effect on interest in entrepreneurship, so that the second hypothesis (H2) is accepted. Self-efficacy has a positive and significant effect on interest in entrepreneurship, so that the third hypothesis (H3) is accepted.]]>
<![CDATA[The Influence of the Implementation of Accounting Information Systems, Performance-Based Budgeting Applications, and Performance Reporting Systems on the Performance Accountability of Sidoarjo Regency Government Agencies ]]>
<![CDATA[Suhgrowardi Anggun Wardani]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Indonesian Journal of Public Policy Review Vol 19 (2022): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijppr.v19i0.1269
<![CDATA[Law No. 32 of 2004 and Law No. 33 of 2004 have changed the accountability or accountability of local governments from vertical accountability (to the central government) to horizontal accountability (to the community through DPRD). This study aims to re-examine the effect of the application of accounting information systems, performance-based budgeting, and performance reporting systems on the performance accountability of local government agencies. The object of this research is the performance accountability of local government agencies. The subjects in this study were 18 Local Government Organizations (ODP) in the government of Sidoarjo Regency. The data used in this study is primary data collected by survey method by distributing questionnaires. The sampling technique was carried out by purposive sampling method. Data collected from questionnaires sent to 90 respondents. The number that can be used for this research is 45 questionnaires while the other 45 are not returned. The test model used in this study is multiple linear analysis with the help of SPSS software. The results of this study indicate that the application of accounting information systems, implementation of performance-based budgeting, and performance reporting systems have a positive effect on the accountability of the performance of local government agencies.]]>
<![CDATA[Upgrading Tata Kelola Keuangan Bagi UMKM Terintegrasi Dengan Financial Digital ]]>
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Vol 4 No 1 (2023): Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/jpm.v4i1.1144
<![CDATA[Sidoarjo merupakan Kabupaten dengan 1000 UMKM. Desa Kenongo adalahsalah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Data yang diperoleh dari pengurus kelompok UMKM di Desa Kenongo sedikitnya ada 210 dengan berbagai macam jenis usaha. Dengan jumlah UMKM yang cukup banyak ini, masih sedikit yang mampu dalam mengelola keuangannya dengan benar. Begitupula dengan pengetahuan dan keahlian yang terkait digitalisasi masih minim didapat sehingga membuat pelaporan keuangan sering terkendala sehingga laporannya kurang akuntabel. Tujuan pendampingan ini adalah meningkatkan pengetahuan dan pemahaman UMKM dalam tata kelola keuangan manual dan digital yang lebih baik sebagai pembaruan proses bisnis, model bisnis, dan instrumen keuangan sehingga dapat mengembangkan usaha walaupun dimasa pandemi dengan cara 1) Peningkatan tata kelola dan pencatatan laporan keuangan secara manual. Selanjutnya yang 2) dengan bantuan media digital meningkatkan kehalian pengoperasian,sehingga laporan keuangan yang disajikan akuntabel. Hasil pendampingan UMKM dapat membuat laporan keuangan sederhana. Dengan memiliki laporan keuangan UMKM dapat melakukan pengembangan usahanya dengan mencari permodalan yang terintegrasi digital.]]>
