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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Serambi Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING Noviani, Dian Septi; Zakaria, Adam; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.551

Abstract

This research was conducted with the aim of finding out the influence of external pressure, ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture on fraudulent financial reporting. This research uses companies in the infrastucture sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 60 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that External Pressure has a effect on fraudulent financial reporting, while ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture have no effect on fraudulent financial reporting
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA MASJID JAMI’ AN-NUR JAKARTA SELATAN Prameswari, Rahma Dyah; Nasution, Hafifah; Nindito, Marsellisa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.649

Abstract

This research aims to analyze the internal control system for cash receipts and disbursements currently implemented at the Jami' An-Nur Mosque, South Jakarta, when viewed from the Internal Control Framework of the Committee of Sponsoring Organizations (COSO). This research is a type of qualitative research. The data collection techniques used were interviews and documentation. The research results show that the internal control system for cash receipts and disbursements implemented at the Jami' An-Nur Mosque does not fully meet the criteria of the COSO Internal Control Framework. Of the five components in the COSO Internal Control Framework, component information and communication have been implemented according to the criteria. However, the components of the control environment, risk assessment, control activities and monitoring have not been implemented according to the criteria.
Analisis Kinerja Keuangan dan Kontribusinya Bagi Kesejahteraan Masyarakat pada Pemerintah Kota Tangerang Agustin, Stevani; Armeliza, Diah; Nasution, Hafifah
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1365

Abstract

This study aims to analyze financial performance measured using regional financial ratios and to analyze how financial performance contributes to community welfare. The Tangerang City Government serves as the research object. In the data collection process, this study employs secondary data, specifically the LKPD of the Tangerang City Government for the years 2018-2022, utilizing descriptive quantitative methods. The results of this study reveal that the financial performance of the Tangerang City Government is deemed satisfactory. These evidenced by a relatively high independence ratio attributed to the substantial realization of PAD, a strong decentralization ratio beacuse of consistent optimization of its regional potential, and an effectiveness ratio classified as highly effective due to consistently surpassing the predetermined revenue target/budget. However, the efficiency ratio of PAD is somewhat efficient, owing to the substantial costs incurred in collecting PAD and the fluctuating growth ratio due to the decline in 2020, caused by the impact of the COVID-19 pandemic. as to the contribution to community welfare, the Tangerang City Government allocates expenditures, particularly across four indicators/aspects (education, health, social, and labor) all of which display consistent growth, that allocation distributed in the programs and activities aimed at enhancing community welfare. A recommendation for future researchers is to consider employing primary data collection methods, such as direct interviews with community members or city government officials, to gain further insights into financial performance and its impact on community welfare.
Perubahan Tingkat Kesehatan Koperasi Pengembang Sumber Daya Wanita (KWPS) Bina Usaha Munjul Jakarta Timur Tahun 2018-2023: Studi Kinerja Keuangan Rahmasari, Reinetta; Hafifah Nasution; Dwi Handarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/nfa0g510

Abstract

Penelitian ini menganalisis tingkat kesehatan dan dinamika perubahannya pada Koperasi Wanita Pengembang Sumber Daya (KWPS) Bina Usaha Munjul Jakarta Timur periode 2018-2023, serta merumuskan strategi peningkatannya. Menggunakan pendekatan studi kasus dengan unit analisis KWPS Bina Usaha, data laporan keuangan (sekunder) dan wawancara (primer) dianalisis berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor 06/Per/Dep.6/IV/2016 serta kerangka SWOT (Strengths, Weaknesses, Opportunities, Threats) dan SOAR (Strengths, Opportunities, Aspirations, Results). Ditemukan bahwa KWPS Bina Usaha secara konsisten meraih predikat 'Sehat' sepanjang periode pengamatan, didukung permodalan sangat kuat dan kepatuhan jati diri koperasi. Meskipun demikian, terjadi dinamika signifikan pada aspek likuiditas yang menunjukkan adanya dana menganggur dan tren penurunan, serta fluktuasi pada aspek manajemen dan tekanan pada rentabilitas. Berdasarkan temuan ini, direkomendasikan strategi peningkatan partisipasi anggota serta inovasi produk, pengembangan kapasitas manajemen dan mitigasi risiko, serta akselerasi adopsi teknologi digital untuk menjaga kesehatan dan keberlanjutan koperasi di tengah tantangan yang ada.
Analisis Implementasi Prinsip-prinsip Governansi dalam Pengelolaan Keuangan Yayasan Al-Hikmah Mustofa Purwakarta Tahun 2023-2024 Maulida, Meisa; Ayatulloh Michael Musyaffi; Hafifah Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/41wrvt05

Abstract

Penelitian ini bertujuan menganalisis implementasi prinsip governansi berdasarkan PUG-ONI dalam pengelolaan keuangan Yayasan Al-Hikmah Mustofa Purwakarta, serta strategi yang diterapkan untuk meningkatkan tata kelola. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi prinsip governansi berdasarkan PUG-ONI di Yayasan telah berjalan bertahap sesuai kapasitas yayasan. Dari delapan prinsip governansi, tiga prinsip telah diterapkan dengan baik, yaitu kerja sama pengurus dan pengawas, pemenuhan hak penerima manfaat, serta keterlibatan pemangku kepentingan. Lima prinsip lainnya peran dan tanggung jawab pengurus, komposisi dan remunerasi, perilaku etis, pengendalian internal, serta pengungkapan dan transparansi — masih belum optimal dan memerlukan penguatan.
Rancangan Pedoman Akuntansi dan Standar Operasional Prosedur (SOP) Penerimaan dan Pengeluaran Kas pada Taman Kanak-Kanak Cahaya Mutiara Sidabutar, Joy Darlene; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.08

Abstract

Designing an accounting guidelines and standard operating procedures (SOP) pertaining to cash receipts and expenditures at TK Cahaya Mutiara is the aim of this study. The researcher uses a qualitative method with a case study approach and the ADDIE development model for accomplishing the goals of this study. This study used interviews, documentation, and observation, as data collection methods. Data reduction, data presentation, and conclusion drawing are all used in the data analysis techniques. This research produced a design of Accounting Guidelines that contains various information related to financial recording. In the meantime, the SOP includes the work steps associated with the entity's cash inflow and outflow procedure in accordance with the internal control concept.  The outcomes of the product's evaluation and socialization at the school showed that both items are useful for the entity's future use.  Future researchers are advised to implement, evaluate, and possibly improve the products.
Rancangan Pengendalian Internal Manajemen Risiko ISO 31000 Pengadaan Barang Jasa Badan Bahasa Rania Az Zahra; Michael Musyaffi, Ayatulloh; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.10

Abstract

This study aims to design an internal control framework through risk management based on ISO 31000 in the procurement of goods and services at the Badan Pengembangan dan Pembinaan Bahasa. The research addresses the issues of ineffective internal control implementation and inadequate risk mitigation within the procurement process, with variables including internal control, risk management, and procurement of goods and services. A qualitative research method with a case study approach was employed, using purposive sampling to select three informants from relevant procurement and financial units. Data were collected through interviews, documentation, and observation. The findings reveal several weaknesses in risk assessment and control activities, particularly regarding inaccurate needs assessment, unclear technical specifications, and disturbances in the SPSE system. The study proposes an integrated internal control design based on the COSO framework, enhanced with ISO 31000 risk management principles to improve efficiency, accountability, and risk mitigation in procurement processes.
Analisis Efektivitas Penerbitan SP2DK dalam Meningkatkan Penerimaan Pajak di KPP Pratama Depok Cimanggis Yunisha Kurnia Akbar; Nasution, Hafifah; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.09

Abstract

This study aims to analyze the effectiveness of the Request for Explanation of Data and/or Information (SP2DK) in increasing tax revenue at the Tax Service Office (KPP) Pratama Depok Cimanggis for the 2019-2024 period. This research uses a qualitative approach with primary and secondary data. The results of this study indicate that the implementation of SP2DK at KPP Pratama Depok Cimanggis for the last six years has not been effective, with a low contribution to total tax revenue. Various obstacles such as data validity, changes in taxpayer conditions, and uncooperative attitudes are the main obstacles. However, adaptive strategies such as environmental cooperation, payment facilitation, and transferring the process to audit have been implemented to optimize supervision and improve the effectiveness of SP2DK implementation.
ANALYSIS OF CAPITAL MARKET REACTION ON COMPANIES AFFECTED BY THE BOYCOTT, DIVESTMENT, AND SANCTIONS (BDS) MOVEMENT Riafajri Mitayaningtyas; Adam Zakaria; Hafifah Nasution
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i4.5583

Abstract

This study aims to determine the response of the Indonesian capital market to global events, particularly the BDS movement against Israeli-affiliated products. The research method used in this study is an event study, comparing stock index, stock prices, abnormal returns, and trading volume activity 10 days before and after the event. The sample was selected using a total sampling technique from 8 companies on the boycott list. The data used is secondary data published by the Indonesia Stock Exchange (IDX). The statistical test technique used is the Wilcoxon Signed Rank Test. The results of this study indicate that there are no differences in stock index, stock prices, abnormal returns, and trading volume activity due to the BDS movement.
ANALISIS PROSEDUR DAN PERLAKUAN AKUNTANSI PENJUALAN SUKUK RITEL DENGAN AKAD IJARAH ASSET TO BE LEASED PADA BANK SYARIAH MANDIRI Dwi Saputri, Retno; Nasution, Hafifah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.191 KB) | DOI: 10.36694/jimat.v12i1.274

Abstract

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.
Co-Authors Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Annisa, Ellis Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Depari, Malvin Alianro Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Syaqila, Asyifa Putri Tresno Eka Jaya, Tresno Eka Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika