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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Kompetif JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Arastirma Jurnal Manajemen dan Profesional Jurnal Kolaboratif Sains Muhasabatuna: Jurnal Akuntansi Syariah Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1703.183 KB) | DOI: 10.26740/abi.v2i1.10754

Abstract

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.
Pencegahan Penyebaran Covid-19 di Masa New Normal Dikalangan Mahasiswa yang Berprofesi Sebagai Driver Ojol Lintang Venusita; Rohmawati Kusumaningtias; Pujiono Pujiono; Redianto Putra
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.971 KB) | DOI: 10.26740/abi.v1i3.11115

Abstract

Awal tahun 2020, dunia dilanda dengan berbagai berita yang menggemparkan salah satunya adalah wabah flu dari virus corona. Virus ini juga sudah termasuk dalam kasus pandemik, kasus penyakit menular yang sudah menjangkit ke wilayah luas. Penyakit yang bersifat pandemik tidak hanya akan berimplikasi terhadap suatu individu, tetapi dapat mengganggu pilar-pilar sebuah negara, termasuk ekonomi. Pekerjaan sebagai ojek online sudah menjadi daya tarik tersendiri bagi berbagai lapisan masyarakat, khususnya masyarakat yang cenderung memiliki keterbatasan ekonomi ke bawah yang pendapatannya tidak pasti. Tujuan program pengabdian kepada masyarakat ini adalah membantu memberikan keringanan beban keluarga mahasiswa atau mahasiswa yang berprofesi sebagai driver ojek online agar tetap dapat beraktivitas pada kondisi new normal. Metode pemberian bantuan ini juga dimanfaatkan untuk menggali informasi mengenai efektivitas pembagian bantuan vitamin dan alat-alat yang dapat digunakan dalam beraktifitas pada kondisi new normal. Kata kunci: virus corona; new normal; ojek online.
Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018) Herbekti Riyandhono; Rohmawati Kusumaningtias
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.287 KB) | DOI: 10.26740/akunesa.v10n1.p10-23

Abstract

Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of  ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters
PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM) Safira Amelia Santoso; Rohmawati Kusumaningtias
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.466

Abstract

The purpose of this study is to understand the determination of unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. The method used in this study is qualitative case study. The results showed that the calculation of Cost of Goods Produced according to the company and based on the full costing method obtained different results. Calculations according to the company include calculations that are not accurate, if you want to get the profit generated as expected. This can be seen from the difference in calculation of minus Rp 5,767. Getting minus results due to calculations using the full costing method resulted in a greater cost of Rp 31,302. Meanwhile, the company's calculation obtained a result of Rp 25,535. This difference is due to the calculation of its depreciation.
PENGARUH RISK BASED CAPITAL, PREMIUM GROWTH RATIO, DAN BEBAN KLAIM TERHADAP PROFITABILITAS PADA ASURANSI JIWA SYARIAH Anita Anita; Rohmawati Kusumaningtias
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v%vi%i.13643

Abstract

This study aims to examine and analyze the effect of risk based capital, premium growth ratio, and claims expense on the level of profitability proxied by return on assets with research subjects Sharia life insurance companies in Indonesia. This study uses a quantitative research method with purposive sampling technique, which produces a sample of 17 sharia life insurance companies (consisting of 85 data) that are actively registered with the Indonesian Financial Services Authority in the 2016-2020 period. This study shows that the premium growth ratio and claim expense have no effect on the level of profitability. Meanwhile, risk based capital has an influence on the level of profitability
Penerapan Dimensi Akuntabilitas pada Yayasan Murni Pendidikan Sosial "Sunan Drajat" Lamongan Khoirul Wakhid; Kusumaningtias, Rohmawati
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.04.2.04

Abstract

The purpose of this study was to determine the application of the accountability dimension to the "Sunan Drajat" Lamongan Social Education Pure Foundation. The research used is qualitative research with interpretive methods. Data collection techniques used are through interviews and observation. Data processing was carried out in a qualitative description. The results of this study indicate that the Pure Social Education Foundation "Sunan Drajat" Lamongan has implemented accountability dimensions including honesty and legal accountability managerial accountability, program accountability, policy accountability, financial accountability. However, there are several dimensions of accountability that have not run optimally. First, in honesty and legal accountability, it is explained that in foundations there are no concurrent positions but sometimes there are concurrent duties by administrators. This occurs because the presence of administrators is not fully in accordance with the existing management structure. Second, related to policy accountability, it is explained that the foundation already has policies related to strategic plans, but has not set a timeline for achieving targets for each policy that has been formulated. Third, in terms of financial accountability at the foundation, when viewed in terms of financial statements, it is still relatively simple in the form of cash flow, and is not fully in accordance with PSAK No. 45
Village Governance Strategy to Mitigate Deforestation for Sustainability. Kusumaningtias, Rohmawati; Putra, Rediyanto; Ilham, Romi; Ulya, Ayu Fitriatul; Laksono, Bayu Rama
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p176-187

Abstract

Introduction/Main Objectives: The study aims to establish a village governance strategy prioritising sustainability and community welfare. Background Problems: The problem of deforestation due to economic reasons is a fundamental reason that looks simple but involves many components. The economic sector impacts culture, macro policies and politics, and the most considerable influence is environmental sustainability. So, significant intervention is needed through appropriate governance, namely based on innovative forest business. Apart from that, the touch of ICT aligns with efforts to increase smart tourism. Novelty: Smart forest tourism that pays attention to sustainability and community welfare. Research Methods: This study utilises a phenomenological approach with the research location in Sambongrejo Village, Bojonegoro Regency, to identify deforestation problems. The study utilises SWOT analysis to determine the village governance strategy through external intervention and smart tourism. The research integrates intentional analysis by combining noema and noesis, followed by epoche to gather data on deforestation issues. Eidetic reduction is then used to distil the essence of consciousness, leading to proposed forest management strategies. These strategies, once implemented, hold the promise of a significantly more sustainable future for the village, confirming the forest management interpretation. Finding/Results: The SWOT analysis emphasises the internal and external factors from humans, nature, policies, and stakeholders that necessitate consideration for strategic steps to mitigate deforestation. Conclusion: The strategic efforts involve external intervention and the implementation of smart tourism, including the stages of smart destination, smart experience, and smart forest business, focusing on rights, incentives, and technology.
Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Tingkat Solvabilitas pada Asuransi Jiwa Syariah Julietta Fairuzar Awrasya; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.079 KB) | DOI: 10.29407/jae.v6i2.15830

Abstract

The purpose of this research is to determine the effect of early warning systems (EWS) and good corporate governance (GCG) on the level of solvency. The indicators that used to measure EWS are the ratio of the change in surplus, the ratio of claim expenses, the ratio of management fees, the ratio of liquidity and the ratio of premium growth. Meanwhile, the indicators used to measure GCG are the size of the board of commissioners, the size of the board of directors and the size of the sharia supervisory board (SSB). The indicator used to measure the level of solvency is risk based capital (RBC). This research uses a quantitative research method with purposive sampling technique, which produces a sample of 14 sharia life insurance companies (consisting of 70 data) listed in the Financial Services Authority for the 2015-2019 period. This research has results that show that the ratio of changes in surplus, the ratio of claim expense, the ratio of management costs, the ratio of premium growth, and the size of SSB have no influence on the level of solvency. Meanwhile, the liquidity ratio, the size of the board of commissioners and the size of the board of directors have an influence on the level of solvency.
Pengaruh Kualitas Layanan, Bagi Hasil, Dan Kepercayaan Terhadap Kepuasan Nasabah Bank Syariah Di Masa Pandemi Covid-19 Novita Sari; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.676 KB) | DOI: 10.29407/jae.v6i2.15951

Abstract

The purpose of this research is to determine the effect of servive quality, profit sharing, and customer trust in Islamic Bank customer during the Covid-19 pandemic. This research uses a population of Islamic Bank customers in the Surabaya City and the number of samples of the research is 100 respondents with the Non Probability Sampling methode and the technique used is Accidental Sampling. Data collection was carried out by distributing quetionnaires online. The data analysis technique used is multiple regression analysis and based on the result of the analysis it was found that service quality, proft sharing, and trust is a positive and significant impact on customer satisfaction in Islamic Banks customer during the Covid-19 pandemic
Pengaruh Islamic Corporate Governance, Jumlah Modal Inti, dan Jumlah Kantor Pelayanan Terhadap Market Share Bank Umum Syariah Tahun 2016-2020 Yolandha Dewi Rosestino; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.18023

Abstract

This research aims to verify the influence of Islamic Corporate Governance (ICG), the amount of core capital, and the number of service offices on the market share of Islamic Commercial Banks (BUS) in Indonesia as measured by the total assets of Islamic Commercial Banks to the total assets of the national banking system. The population in this research is Islamic Commercial Banks registered at OJK in the 2016-2020 period. The sampling technique used the purposive sampling method with a selected sample of 13 Islamic Commercial Banks registered at OJK in the 2016-2020 period. This research is quantitative research with secondary data sources. The analytical technique chosen in this research is multiple linear regression analysis with IBM SPSS Statistics software version 25. The results show that partially, Islamic Corporate Governance and the amount of core capital had no influence on the market share of Islamic Commercial Banks. On the other hand, the number of service offices affects the market share of Islamic Commercial Banks. Meanwhile, simultaneously, Islamic Corporate Governance, the amount of core capital, and the number of service offices influence the market share of Islamic Commercial Banks in Indonesia.
Co-Authors Abdullah Hanif Muthohhari Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Fiqih Baidhlowi Aini, Rahmaniar Cholifahtul Alia Ariesanti Ambar Kusumaningsih Amelia Candra Murti Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita ARIF HIDAJAD Ariqah, Nadia Faustina Artika Ratna Sari Devi ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Aulia, Nisrina Ayu Fitriatul Ulya Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Cantika Sari Siregar Cantika, Marsha Choirina, Najwa Widya Damayanti, Novita Dwi Dandy Christian Vieri Daniar Pasha Prillia Adi Ningrum Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin Desviani, Dicha Putri Dewi ANGGRAENI DEWI ASMASARI, WANITA Dian Anita Nuswantara Diana Rahmasari Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Firdausi Arrayyan Saputra Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Frare, Ritha Lidia Fritzy, Viorelia Claressa Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hariyati Hariyati Hariyati Hassanah, Annisa Uswatun Hendrik, Skolatiska Listyana Herbekti Riyandhono Hidayat, Rendra Syarief Hikmah, Daris Hilmawati, Mei Ruli Ninin Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indira Ayu Fitria Indryani, Alifia Putri Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kinanti Putri Rosalina Dewi Kusumanigsih, Ambar Kusumaningsih, Ambar Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Lola Putri Kalita Luis Leonaldo Lukas Eric Danutirtho Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Meilina, Sintya Melinda Puspita Devi Merlyana Dwinda Yanthi Muthohhari, Abdullah Hanif Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Novia Yusfiyanti Laili Novita Sari Nur Kummala Prahasti Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Parisya Muthi Pasa Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Romi Ilham, Romi Roudhotun Ni’mah Safania Anindya Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shanfariza Nevada Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tantri, Margaret Retno Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz