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All Journal Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Sustainability Accounting and Management
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java Hasibuan, Henny Triyana
Shirkah: Journal of Economics and Business Vol 1, No 3 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.366 KB) | DOI: 10.22515/shirkah.v1i3.89

Abstract

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
PENERAPAN AKUNTANSI DALAM PRESPEKTIF BUDAYA JAWA PADA PEDAGANG NASI JINGGO DI DENPASAR Henny Triyana Hasibuan
Jurnal Inovasi Penelitian Vol 2 No 1: Juni 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i1.615

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan akuntansi dalam prespektif budaya Jawa pada pedagang Nasi Jinggo di Denpasar. Penelitian ini merupakan penelitian kualitatif dengan pendekatan etnografi rasional dan bertujuan untuk menggali lebih dalam permasalahan yang berkaitan dengan praktik akuntansi yang berkembang di masyarakat. Hasil penelitian menunjukkan 1) Pedagang nasi jinggo berlatar belakang suku Jawa di Denpasar tidak melakukan praktik pencatatan akuntansi karena terkendala oleh berbagai alasan seperti pencatatan akuntansi yang sangat merepotkan, tetapi mereka melakukan praktik akuntansi berdasarkan ingatan dan pengalaman, sehingga menjadi terbiasa 2) Praktik akuntansi yang dipengaruhi oleh tema budaya dan karakteristik masyarakat.
Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java Henny Triyana Hasibuan
Shirkah: Journal of Economics and Business Vol 1, No 3 (2016)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.366 KB) | DOI: 10.22515/shirkah.v1i3.89

Abstract

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah
PELATIHAN PEMBUKUAN SEDERHANA DAN PENGELOLAAN KEUANGAN IBU RUMAH TANGGA KELURAHAN ARJOSARI MALANG Henny Triyana Hasibuan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2645

Abstract

Tujuan dari pelaksanaan kegiatan pengabdian ini adalah melakukan transfer pengetahuan mengenai pembuatan pembukuan sederhana dan pengelolaan keuangan ibu rumah tangga kelurahan Arjosari Malang, sehingga dapat meningkatkan literasi keuangan rumah tangga dan usahanya. Ibu rumah tangga menjadi lebih mengetahui, mau dan mampu untuk membuat pembukuan sederhana untuk rumah tangga dan usahanya dengan benar, dan melatih ibu rumah tangga dalam mengelola keuangan rumah tangga dan usahanya sehingga pada akhirnya ibu rumah tangga dapat memisahkan antara keuangan usahanya dengan keuangan rumah tangganya. Metoda yang dipakai dalam kegiatan pengabdian ini adalah penyuluhan dan pelatihan dengan melibatkan 30 orang ibu rumah tangga kelurahan Arjosari Malang. Hasil pelatihan menunjukkan 1) Pengetahuan peserta mengenai pembukuan meningkat setelah diadakan kegiatan penyuluhan dan pelatihan sebesar 95 persen. 2) Peserta pelatihan setuju ketika diminta untuk melakukan pencatatan pembukuan yang terpisah antara pembukuan rumah tangga dan usahanya.
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
Co-Authors Alifia Nur Drianita Daniel Erinaldi. R.Win Dewi, Ayu Aryista DODIK ARIYANTO Faruq Waliyulloh I Kadek Sardika Putra Ida Ayu Jayanti Kusumawardani Ni Putu Devina Briliyanti Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu