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All Journal Jurnal Pendidikan Akuntansi Indonesia Journal of Business & Banking Infestasi Jurnal Terapan Abdimas E-Dimas: Jurnal Pengabdian kepada Masyarakat AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Assets: Jurnal Akuntansi dan Pendidikan Journal of Education Technology JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Equity Jurnal Bisnis dan Kewirausahaan Jurnal Entrepreneur dan Entrepreneurship Jurnal Bisnis Terapan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JURNAL PUNDI Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Accounting Profession Journal (APAJI) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Riset Akuntansi (RISTANSI) Sustainable : Jurnal Akuntansi Forum Ilmiah Pendidikan Akuntansi (FIPA) D'edukasi: Jurnal Pengabdian Masyarakat Indonesian Journal of Community Services in Engineering & Education (IJOCSEE) Jurnal Manajemen Aset dan Penilaian Journal of Learning Improvement and Lesson Study JRAP (Jurnal Riset Akuntansi dan Perpajakan) Amare Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS SURAKARTA ABDIMAS JOURNAL International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science Asian Journal of Management, Entrepreneurship and Social Science SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA Equity Refleksi: Jurnal Riset dan Pendidikan Jurnal Akuntansi Kontemporer

Yusdita, Elana Era

Universitas PGRI Madiun

Author-ID : 2442910

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGENALAN PEMBELAJARAN AKUNTANSI YANG MENYENANGKAN DENGAN IMAJINASI DAN QUIZLET PADA SMA KA BASYARIYAH KABUPATEN MADIUN Elana Era Yusdita; Dwi Astutik; Sherlyana Juwita Ningrum
D'edukasi: Jurnal Pengabdian Masyarakat Vol 1, No 1 (2021)
Publisher : Universitas PGRI Madiun

Kondisi kelas yang kondusif jarang didapati di salah satu kelas di SMA KA Basyariyah. Apalagi materi yang dipajari adalah jurnal penyesuaian yang dipandang agak sulit daripada jurnal biasa. Tujuan pengabdian kepada masyarakat ini adalah mengenalkan cara belajar akuntansi yang menyenangkan dengan imajinasi dan Quizlet pada SMA KA Basyariyah Kabupaten Madiun. Dosen dan mahasiswa Pendidikan Akuntansi Universitas PGRI Madiun berkolaborasi menciptakan suasana menyenangkan pada saat pembelajaran. Keaktifan siswa diarahkan kepada hal positif, yaitu evaluasi pembelajaran secara berkelompok menggunakan Quizlet. Pemahaman dan perilaku peserta didik berubah setelah belajar dengan cara ini. Mahasiswa pendidikan akuntansi juga mendapatkan pengalaman cara menguasai kelas sekaligus mengajar.

Pelatihan Perencanaan Keuangan Rumah Tangga Sederhana pada PKK Desa Sambirejo, Geger, Madiun Elana Era Yusdita; Nur Wahyuning Sulistyowati; Isharijadi Isharijadi; Ferdiana Wahyu Lestari; Puji Lestari
Indonesian Journal of Community Services in Engineering & Education (IJOCSEE) Vol 1, No 2 (2021): October 2021
Publisher : Universitas Pendidikan Indonesia Kampus Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1805.13 KB)

During the Covid-19 pandemic, homemakers have to struggle more in managing household finances because several sectors are affected and tend to create reserve funds in case of bad work and health. This was felt by PKK women in Sambirejo Village, Geger District, Madiun Regency. The UNIPMA accounting education service team provides a way of managing simple finances from an accounting perspective. The materials consist of SMART financial planning principles, identifying needs versus wants tips on saving and emergency funds, and examples of simple manual and excel-based financial planning applications. Most of the participants considered the material interesting and understandable. Still, their confidence decreased when asked about the ability to apply household financial planning independently - this opens up opportunities for similar services in the future and more for question and answer or personal consultations to better suit the target community's needs.

Is There Accounting In Assessing the Accuracy of Credit Loan Collateral? Dian Puspitaningrum; Elva Nuraina; Elana Era Yusdita
Jurnal Manajemen Aset dan Penilai Vol. 1 No. 1 (2021)
Publisher : Lembaga Riset dan Pengembangan MAPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56960/jmap.v1i1.8

This research aims to analyze the accuracy of credit guarantee assessment in providing working capital credit to rural banks. This study uses a qualitative approach with qualitative descriptive research. Data collection techniques using observation, interviews, and documentation. This study's results indicate that the assessment of credit guarantees at rural credit banks has used documents or notes in every checking of collateral and uses special services for collateral appraisers. However, there is no application of fixed assets depreciation to assess the decline in the value of collateral in the future. This assessment should be done to overcome bad credit before the repayment period is complete.

Tinjauan Elektronisasi Sistem Pembayaran Klaim Kecelakaan di PT. Jasa Raharja pada Masa Pandemi Wuri Cahyaning Pramusti; Elana Era Yusdita; Selvia Angger Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.14254

ABSTRACTThe number of traffic accidents during the pandemic is still high despite the large-scale social restrictions (PSBB) set by the government. The high number of accidents has an impact on the filing of traffic accident claims. Claims payments in Eks-Karesidenan Madiun are based at PT Jasa Raharja (Persero) Madiun Branch Representative Office so that claims payments become complex. This should be minimized with good systems and procedures given the current pandemic conditions. This study aims to analyze the cash expenditure system of compensation to PT. Jasa Raharja (Persero) Madiun Branch Representative Office during the Covid 19 pandemic. The method used is descriptive qualitative. Data collection techniques with interviews, observations and documentation. The results showed that the system and procedure for payment of accident claim at PT Jasa Raharja (Persero) Madiun Representative Office has been supported in efforts to improve its internal control. The application system used in Jasa Raharja has adopted the development of revolution 4.0 so that in its internal control is good even though there are trapping functions.ABSTRAK Angka kecelakaan lalu lintas pada masa pandemi masih tinggi walaupun adanya Pembatasan Sosial Berskala Besar (PSBB) yang ditetapkan oleh pemerintah. Tingginya angka kecelakaan ini berdampak pada pengajuan klaim kecelakaan lalu lintas. Pembayaran klaim di Eks-Karesidenan Madiun berpusat di PT Jasa Raharja (Persero) Kantor Perwakilan Cabang Madiun sehingga pembayaran klaim menjadi kompleks. Hal ini harus dapat diminimalkan dengan sistem dan prosedur yang baik mengingat kondisi pandemi seperti saat ini. Tujuan penelitian ini untuk menganalisis sistem pengeluaran kas pemberian santunan pada PT. Jasa Raharja (Persero) Kantor Perwakilan Cabang Madiun di masa pandemi Covid 19. Metode yang digunakan yaitu kualitatif deskriptif. Teknik pengumpulan data dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem dan prosedur pembayaran klaim kecelakaan di PT Jasa Raharja (Persero) Kantor Perwakilan Madiun sudah mendukung dalam upaya meningkatkan pengendalian internnya. Sistem aplikasi yang digunakan di Jasa Raharja telah mengadopsi perkembangan revolusi 4.0 sehingga dalam pengendalian internalnya sudah baik walaupun terdapat perangkapan fungsi.

Why State-Owned Enterprises Often Do Earnings Management? Wuri Cahyaning Pramusti; Elva Nuraina; Elana Era Yusdita
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p106-121

The requirement that the income statement provided be in the profit position all of the time encourages the use of earnings management. Managers manipulate data using accounting practices to fool stakeholders. The goal of this research is to see how the effect of government ownership on earnings management affects audit quality. For 2015-2020, the population is State-Owned Enterprises listed on the IDX. A sample of 24 State-Owned Enterprises is obtained using the purposive sampling method. Using EViews version 10, simple regression and moderated regression analysis (MRA) were used to analyze the data. The findings reveal that government ownership has no effect on earnings management and that audit quality has no effect on earnings management when it comes to government ownership. Big Four public accounting firms have been unable to curb earnings management practices due to government expectations and protection. The bank's earnings management profit maximization occurred as a result of the bank's desire to attract and increase the confidence of third-party funds, which are the bank's greatest source of funds. Income minimization, on the other hand, occurred because the corporation intended to lower the amount of tax it had to pay to the government.

SISTEM PENGELOLAAN BAHAN BAKU BERBASIS JUST IN TIME (JIT) PADA UMKM “ANEKA KERIPIK KARTINI” Wiji Astuti; Isharijadi Isharijadi; Elana Era Yusdita
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5138

Abstract Just In Time is one of the planned techniques to obtain quality, control expenses and achieve timely delivery to consumers. The purpose of this study is to understand the raw materials management systems using Just In Time (JIT) on UMKM “ Aneka Keripik Kartini”. The method used was descriptive qualitative method. Data were obtained by interview, observation and documentation. Informants consisted of owners, suppliers, customers. The results of this study show that the purchase of raw materials for the production process of cassava and banana chips is carried out in Just In Time, the production process is based on ordering requests from consumere. The production pattern is corrugated where production is adjusted to product sales. When product orders increase, fulfill demand by ordering from other suppliers if the main supplier cannot meet demand.

PENDAMPINGAN KOPERASI SEKOLAH SMAN 3 PONOROGO MELALUI RAPID RURAL APPRAISAL BERTAJUK AKU ANAK KOPERASI MILENIAL Elana Era Yusdita; Nur Wahyuning Sulistyowati
D'edukasi: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v2i2.14525

Tujuan dari pengabdian ini adalah untuk membangkitkan kesadaran siswa dalam mendukung kemajuan koperasi siswa sebagai anggota serta memberi dasar yang kuat kepada pengurus koperasi tentang dasar-dasar koperasi. Metode pelaksanaan menggunakan rapid rural appraisal (RRA) untuk mengidentifikasi masalah dan pencarian solusi dengan melibatkan partisipasi aktif siswa sebagai anggota dan pengurus. Untuk itu, transfer pengetahuan melalui seminar koperasi sekolah diakhiri dengan menjawab kuesioner untuk para siswa. Pelaksanaan pengabdian meliputi survey pendahuluan, pelaksanaan seminar koperasi sekolah, partisipasi siswa untuk mengidentifikasi masalah dan solusi, hingga evaluasi kegiatan pengabdian beserta keberlanjutannya. Diharapkan selain kesadaran bersama para siswa untuk turut mengembangkan koperasi sekolah, ada kegiatan berkelanjutan berupa penelitian dan masukan baru pembelajaran ekonomi koperasi di sekolah dan akuntansi keperilakuan dalam bidang koperasi, UMKM, dan kewirausahaan.

Implementasi Sistem Digital Brimen Pada Bri Unit Sleko-Madiun Ade Nuria Finka Yuliana; Tika Panjawiyati; Meilinda Ike Wulandari; Sinta Dewi Oktaviasari; Elana Era Yusdita
JURNAL PUNDI Vol 6, No 2 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i2.421

The purpose of this study was to determine the filing and inputting procedures of BRIMEN and to conduct research on discrepancies between documents in the BRIMEN system and data stored in one place at Bank BRI Unit Sleko Madiun. The research method used is a quantitative method with data collection, namely observation and analysis of brimen data in BRI Unit Sleko. Good archiving procedures are needed, the goal is that existing documents are not lost and are easily found when needed. As an effort to manage customer documents properly, Bank BRI has created a digital system called Brimen (BRI Document Management System). The use of digital systems means making changes from conventional to digital systems in terms of services to fairly strict internal improvements. It can be concluded that there are seven stages in archiving Brimen starting from sorting brimen archives to arranging boxes on shelves. Meanwhile, Brimen input can be done in two ways, namely Brimen input from Microsoft Excel and BRIMEN registers (Manual List and Q-RIS).Keywords: Bank Rakyat Indonesia; Application of Digital Systems; Financial Institutions; Input Procedures; Brimen

Analisis Efisiensi dan Efektivitas Penerimaan Pendapatan pada Badan Pendapatan Daerah dalam Meningkatkan PAD Kota Madiun Fiko Romdani; Isharijadi Isharijadi; Elana Era Yusdita
SUBSTANSI Vol 3 No 1 (2019)
Publisher : Politeknik Keuangan Negara STAN

Tujuan penelitian ini untuk mengetahui kebijakan yang dilakukan oleh Badan Pendapatan Daerah dalam menggali potensi Wajib Pajak baru serta menganalisis efisiensi dan efektivitas penerimaan pajak daerah di Bapenda tahun 2015-2017 dalam meningkatkan PAD Kota Madiun. Peneliti menggunakan metode kualitatif dengan jenis penelitian deskriptif dengan memaparkan temuan mengenai kebijakan yang diberlakukan untuk menggali Wajib Pajak baru dan menghitung tingkat efisiensi dan efektivitas penerimaan pajak daerah kota Madiun. Kebijakan yang diberlakukan Bapenda Kota Madiun dalam menggali potensi Wajib Pajak baru tergolong optimal pada tahun 2017-2018 serta tingkat efisiensi dan efektivitas penerimaan pajak tahun 2015-2017 tergolong efisien dan sangat efektif.

Upaya Pencegahan dan Penanganan Kredit Macet Ditinjau dari Persepsi Nasabah Eriska Ajeng Ade Putri; Elva Nuraina; Elana Era Yusdita
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This research aims to minimize or avoid nonperforming loan problems by knowing the perspective side of the customer which the bank does not know. The type of research used is a qualitative approach. Data collection techniques through interviews and observations. The findings of the study show that (1) In the procedure for granting credit, there are requirements if a customer who wishes to apply for a loan also includes collateral and a mutation in the customer’s savings account balance. (2) Loans given by Banks, especially the type of KUR (People’s Business Credit) are primarily intended for people who wish to establish or de-velop their businesses, however some of the funds are used for personal purposes and also deposit loan funds at the Bank. (3) According to customer perceptions, the factors causing nonperforming loan are mainly due to business failure, coupled with the Covid-19 pandemic. (4) Preventive measures that can be taken are conducting customer business surveys by focusing on opportunities for customer to earn income or paying attention to the customer’s business chan. Handling measures that can be taken are by means of credit restructuring or credit extension by the bank. ABSTRAK Penelitian ini bertujuan untuk meminimalisir atau menghindari masalah kredit macet dengan mengetahui sisi presepktif dari nasabah yang tidak diketahui oleh bank. Jenis penelitian yaitu pendekatan kualitatif. Teknik pengumpulan data melalui wawancara dan observasi. Hasil temuan penelitian menunjukan bahwa (1) Dalam prosedur pemberian kredit terdapat persyaratan jika nasabah yang hendak mengajukan pinjaman juga menyertakan agunan dan mutasi saldo rekening tabungan nasabah. (2) Pinjaman yang diberikan bank khususnya jenis KUR (Kredit Usaha Rakyat) utamanya diperuntukan bagi masyarakat yang hendak mendirikan atau mengembangkan usahanya , namun ada sebagian dana yang digunakan untuk kepeluan pribadi dan juga mendepositokan dana pinjaman di bank. (3) Menurut persepsi nasabah faktor penyebab kredit macet utamanya karena kegagalan bisnis ditambah lagi dengan adanya pandemi covid-19. (4) Upaya pencegahannya yaitu melakukan survei usaha nasabah dengan berfokus pada peluang nasabah dalam memperoleh pendapatan atau memperhatikan rantai bisnis nasabah. Upaya penanganannya yaitu dengan cara rekstrukturisasi kredit atau perpanjangan masa kredit yang dilakukan oleh pihak bank. JEL Classification : E51, E59

Co-Authors Ade Nuria Finka Yuliana ADI SAPUTRO Agustina, Anis Amanulloh, Wildan Tamir Ambarwati Ambarwati Anfal Wylda Febrianti Anggarini, Alifia Ganeshi Anggraini, Dwita Anggraini, Selvia Puput Anjaswari, Lina Annisa Nur Jannah Aprilia Riswandha Eka Putri A’ini, Rahayu Nur Cahyani, Riska Nurul Cempakasari, Kristina Ela Dian Puspitaningrum Dilaines, Linanda Elsa Dwi Astutik Dyah Ayuni Prilaningsih Elly Astuti Elly Astuti, Elly Elva Nuraina Elva Nuraina Elva Nuraina Erinna Yulia Putri Erinna Yulia Putri Eriska Ajeng Ade Putri Fatmala, Fenti Febriani, Karina Nurani Febrianti, Nensi Evita Febriyanti, Herlin Rosalina Ferdiana Wahyu Lestari Ferdiana Wahyu Lestari Fidiyawati, Hesti Fiko Romdani Firdaus, Nabila Naura Handoko Endro Seputro Hendrika Betani Hernanda Herlin Rosalina Febriyanti Herlina Oka Pratama Hernanda, Hendrika Betani I Nyoman Darmayasa Indah Dwi Lestari Intan Amalia Fadilah Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi, Isharijadi Jihan Mutawaliyah Ibrahim Kinanthy, Adynda Surya Aprilya Kristin Juniarti Larasati, Intan Lestari, Irma Wahyu Liana Vivin Liana Vivin Wihartanti Liana Vivin Wihartanti, Liana Vivin Lina anjaswari Lina Anjaswari Lina Nuryani Maulida, Ani Imelia Meilinda Ike Wulandari Meriastuti, Novi Muhammad Jazuli Yusuf Nada Fadia Hayya Ningrum, Dita Maula Ningtias, Yurisa Dwi Aprilia Novanda Eka Saputra Novitasari, Cornelia Novitasari, Yanti Nugrahaningtyas, Andien Nur Dwi Ma’rifatin Nur Wahyuning Sulistyowati Nurhuda Nurhuda Nurhuda Nurhuda Nurhuda Pamungkas, Noviyan Bhekti Panjawiyati, Tika Pascua, Rosemarie J. Pramesti, Regita Icha Prastika Nurlitaputri PUJI LESTARI Puji Lestari Purwati, Ria Ayu Puspitasari, Eka Yeni Yunila Puspitasari, Nurma Dwi Putra, Ardhian Dwi Putri, Destian Villania Putri, Erinna Yulia Putri, Marita Amalia Rahayu Nur A’ini Ramadhani, Hanif Rizki Ramadhani, Sherina Lutfi Ria Ayu Purwati Riana, Ayu Riestanty, Anggie Rika Yunita Sari Rini Antika Rizqi Trisnaningtyas Rohana Intan Astuti Rohmawati, Nurul Oktavia Sadina, Nehaya Saidah, Haifa Halimatus Saputra, Novanda Eka Sari, Nika Kartika Sari, Vera Margareta Tunjung Sasmitha, Wanda Satrijo Budiwibowo, Satrijo Selvia Angger Sari Selvia Puput Anggraini Septiana, Dheka Septiani, Ratih Istik Seputro, Handoko Endro Sherlyana Juwita Ningrum Silvia, Nadila Ayunda Sinta Dewi Oktaviasari Stevani, Jesika Sulistyowati, Nur Wahyuning Supri Wahyudi Utomo Supri Wahyudi Utomo Supri Wahyudi Utomo Supri Wahyudi Utomo, Supri Wahyudi Tantama, Ardiyanto Darma Tika Panjawiyati Tika Panjawiyati Titik Ulfatun Triana, Rika Trifananta, Stely Aulia Trivena, Maria Ayu Ully Yunita Nafizah Vidiana, Sri Sulistianing Wahyuni, Pujiati Wangi, Claratu Widianti, Putri Wiji Astuti Wulandari, Novi Tri Wuri Cahyaning Pramusti Yayuk Harumiati, Yayuk Yunia Putri Puspitasari Yuyung Rizka Aneswari

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