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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Studi Manajemen dan Bisnis EDU-KATA: Jurnal Bahasa, Sastra, dan Pembelajarannya PROFIT J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Jurnal Proaksi Jurnal Mandala Pengabdian Masyarakat Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Manajemen Trisakti School of Management (TSM) Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Basic and Applied Accounting Research Journal Multidisciplinary Indonesian Center Journal
Isnaini Anniswati Rosyida
Fakultas Ekonomi, Universitas Islam Darul ‘Ulum Lamongan
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kecerdasan Intelektual (Iq) Dan Religiusitas Terhadap Perilaku Etis Auditor Dengan Love Of Money Sebagai Variabel Intervening Arindra Tri Hapsari; Dr. Novi Darmayanti, SE, MSA, Ak, CA.; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 7, No 1 (2022): April 2022
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i1.2177

Abstract

ABSTRACTThis study aims to determine how much influence intellectual intelligence (IQ) and religiosity have on the ethical behavior of auditors in the study of the Inspectorate of Bojonegoro Regency and the Inspectorate of Tuban Regency, and then how the love of money variable affects the second variable on the ethical behavior of auditors. The of data collection was done by using a questionnaire which was distributed to APIP and JFA Inspectorate The sample used in this study were 50 respondents with saturated sampling technique. The data obtained were processed with SPSS version 28. Based on the results of the study, it was concluded that partially intellectual intelligence and religiosity had a positive and significant effect on the ethical behaviour of auditors. Path analysis test results show that intellectual intelligence has no effect on ethical behavior through love of money as intervening variable and relgiosity variable affect auditor ethical behavior through love of money as an intervening variable.  
EDUKASI PERAN LEMBAGA KEMASYARAKATAN DI DESA DALAM PEMBERDAYAAN MASYARAKAT DI DESA KRANGKONG Isnaini Anniswati Rosyida; Ainul Masruroh; Ahmad Taufiq Rifaldi; M. Agus Heru Sulaksono; Erwin Mei Gumelang
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 2 No 2 (2021): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.085 KB)

Abstract

Abstract. Based on the findings, the authors conclude that Normatively supposed relationship with the Community Institutions Krangkong village government is to be a partnership as set out in legislation. But what happened in the field from local government is less active in the formation of social institutions so that the function of civil society as partners in empowering the village government does not run properly. As for the relationship between the Community Institutions in Rural Krangkong by decree No. 10 of 2016 is a partnership, consultation, and coordination. But the fact that of the seven social institutions studied, among others, RT, RW, Youth, PKK, KPM, LPMD, and Gopoktan, three community organizations of which only established but not running due to misunderstanding of the function of civil society itself. Then the village government strategies and institutions Krangkong kemsyarakatan Krangkong village is a need for the role of companion and extension remain in the village to make an association of villages Krangkong have steering activities within each work program. The village government Krangkong also need training and socialization of how to create regulations and technical skill training for the implementation of the village administration in the village Krangkong.
EDUKASI PERAN LEMBAGA KEMASYARAKATAN DI DESA DALAM PEMBERDAYAAN MASYARAKAT DI DESA KRANGKONG Isnaini Anniswati Rosyida; Ainul Masruroh; Ahmad Taufiq Rifaldi; M. Agus Heru Sulaksono; Erwin Mei Gumelang
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 2 No 2 (2021): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v2i2.2810

Abstract

Abstract. Based on the findings, the authors conclude that Normatively supposed relationship with the Community Institutions Krangkong village government is to be a partnership as set out in legislation. But what happened in the field from local government is less active in the formation of social institutions so that the function of civil society as partners in empowering the village government does not run properly. As for the relationship between the Community Institutions in Rural Krangkong by decree No. 10 of 2016 is a partnership, consultation, and coordination. But the fact that of the seven social institutions studied, among others, RT, RW, Youth, PKK, KPM, LPMD, and Gopoktan, three community organizations of which only established but not running due to misunderstanding of the function of civil society itself. Then the village government strategies and institutions Krangkong kemsyarakatan Krangkong village is a need for the role of companion and extension remain in the village to make an association of villages Krangkong have steering activities within each work program. The village government Krangkong also need training and socialization of how to create regulations and technical skill training for the implementation of the village administration in the village Krangkong.
Analisis Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Pegawai Dan Dampaknya Pada Disiplin Kerja Di Mts.N 1 Lamongan Rifky Ardhana Kisno Saputra; Isnaini Anniswati Rosyida
Jurnal Studi Manajemen dan Bisnis Vol 7, No 2 (2020): Desember
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v7i2.9046

Abstract

Perilaku Etis Dan Tidak Etis Oleh Akuntan Dalam Sebuah Organisasi Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 2 No. 1 (2017): April 2017
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v2i1.16

Abstract

Issues considering ethics that are faced by organization, employees of an organization isnt easy to resolved. The result of unethical behaviour of professional accountants/auditors, as well as ethical impact on an organization is a significant topic that become concern of a company. This study aims to examines the proper ethics as well as the importance of the company prosperity. Specificially for the affect a person will act ethical and unethical an the result of this paper is help to educated of people about unethical accounting practice  Masalah etika yang dihadapi organisasi, karyawan dalam suatu organisasi tidak mudah untuk menyelesaikannya. Hasil dari perilaku tidak etis suatu professional bidang akuntansi/audit serta dampak etika pada suatu organisasi adalah suatu topik yang sangat penting yang sangat mengkhawatirkan bagi suatu perusahaan. Tujuan dari penelitian ini memeriksa etika yng tepat dan relevansi serta pentingnya kesejahteraaan perusahaan secara keseluruhan, khususnya faktor yang mempengaruhi kemungkinan bahwa seseorang akan bertindak secara etis dan tidak etis serta bertujuan untuk membantu mendidik masyarakat tentang praktik akuntansi yang tidak etis. 
IMPLEMENTASI PENGENDALIAN INTERNAL PADA PENCEGAHAN DAN PENDETEKSIAN FRAUD RUMAH SAKIT DI BOJONEGORO Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 3 No. 1 (2018): april 2018
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v3i1.106

Abstract

This study aims to obtain an information related to the internal control of the prevention and detection of fraud at hospitals in Bojonegoro. Since hospitals are a very important health care network, services that should be more concerned with hospitals in the presence of medical services and medical equipment suppliers for all patients. Lack of service and medical devices is a mistake in internal control. The method in this research by analyzing the comparative approach that is descriptive analysis. Data collection with interviews and observations. Respondents in this study are employees who exist at these agencies. Detection of fraud, can not be separated from the knowledge of the triggers of cheating and fraudulent parties. What needs to be known to the party who gets the task to do the fraud detection, by knowing the trigger of the occurrence of fraud and which side will be more focused.Penelitian ini bertujuan untuk mendapatkan  sebuah informasi yang berhubungan dengan pengendalian internal tentang pencegahan dan pendeteksian kecurangan pada rumah sakit di Bojonegoro. Karena rumah sakit merupakan suatu jaringan perawatan kesehatan yang sangat penting, maka layanan yang seharusnya lebih banyak diperhatikan pada rumah sakit dengan adanya pelayanan medis dan pemasok alat medis  untuk semua pasien. Kurangnya pelayanan dan alat medis merupakan kesalahan pengendalian internal. Metode dalam penelitian ini dengan menganalisa pendekatan komparatif yaitu analisis desriptif. Pengumpulan data dengan wawancara dan pengamatan. Responden dalam penelitian ini adalah karyawan yang ada pada instansi tersebut. Pendeteksian terhadap kecurangan, tidak dapat dilepaskan dari pengetahuan tentang pemicu terjadinya kecurangan dan pihak mana yang  melakukan kecurangan. Harus diketahui  pihak yang melakukan pendeteksian kecurangan, dengan mengetahui  pemicu terjadinya kecurangan dan pihak mana sehingga  akan lebih terarah.
ANALISIS PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM DENGAN MODEL ZMIJEWSKI DAN SPRINGATE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI DAN BATUBARA YANG TERCATAT DI BEI TAHUN 2016-2018) Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 5 No. 2 (2020): September 2020
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i2.848

Abstract

The mining industry has four types of risks, namely the discovery of uncertainties in the form of oil and gas resources, technological risks associated with uncertainty in costs, market risks associated with price shifts, and the risk of government policies related to domestic prices and tax changes. The purpose of this study was to determine how much influence the prediction of bankruptcy using the Zmijewski (X-Score) and Springate (S-Score) models on the stock price of the company. The sample in this study were oil and gas mining and coal sub-sector companies which were listed on the year 2016-2018 with a total of 15 companies using purposive sampling. The analytical method used is multiple linear regression analysis using SPSS version 22. The results show that Zmijewski Capital is not significant to Stock Prices, Springate Capital has a positive and significant effect on Stock Prices, and Zmijewski Capital and Springate Capital simultaneously have a significant effect on Stock Prices. Industri pertambangan memiliki empat  macam  risiko,  yaitu  penemuan ketidakpastian sumberdaya berupa minyak dan gas bumi, risiko teknologi yang terkait dengan ketidakpastian biaya, risiko pasar yang terkait dengan pergeseran  harga, dan  risiko kebijakan pemerintah yang terkait dengan harga domestik serta perubahan  pajak. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh prediksi kebangkrutan menggunakan model Zmijewski (X-Score) dan Springate (S-Score) terhadap harga saham  pada perusahaan. Sampel dalam penelitian ini adalah perusahaan sub sektor pertambangan minyak dan gas bumi dan batubara yang tercatat di bei tahun 2016-2018 dengan jumlah 15 perusahaan dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan programSPSS versi 22. Hasil penelitian menunjukkan Modal Zmijewski tidak signifikan terhadap Harga Saham, Modal Springate berpengaruh positif dan signifikan terhadap Harga Saham, dan Modal Zmijewski dan Modal Springate secara simultan berpengaruh signifikan terhadap Harga Saham.
Pengaruh Kecerdasan Intelektual (Iq) Dan Religiusitas Terhadap Perilaku Etis Auditor Dengan Love Of Money Sebagai Variabel Intervening Arindra Tri Hapsari; Dr. Novi Darmayanti, SE, MSA, Ak, CA.; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 7 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i1.2177

Abstract

ABSTRACTThis study aims to determine how much influence intellectual intelligence (IQ) and religiosity have on the ethical behavior of auditors in the study of the Inspectorate of Bojonegoro Regency and the Inspectorate of Tuban Regency, and then how the love of money variable affects the second variable on the ethical behavior of auditors. The of data collection was done by using a questionnaire which was distributed to APIP and JFA Inspectorate The sample used in this study were 50 respondents with saturated sampling technique. The data obtained were processed with SPSS version 28. Based on the results of the study, it was concluded that partially intellectual intelligence and religiosity had a positive and significant effect on the ethical behaviour of auditors. Path analysis test results show that intellectual intelligence has no effect on ethical behavior through love of money as intervening variable and relgiosity variable affect auditor ethical behavior through love of money as an intervening variable.  
Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds Moh. Ali Wafa; Isnaini Anniswati Rosyida; Istifak Iyatus Sholikha
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.05

Abstract

This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PENJUALAN KREDIT TERHADAP PENGENDALIAN INTERNAL Shintya Permata Sari; Isnaini Anniswati Rosyida
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate whether the components of the credit sales accounting information system at PT. Tunas Makmur Jaya Abadi has been running well or not, especially in terms of internal control whether it is in accordance with standards or vice versa. This research is a descriptive qualitative research, namely research that focuses on collecting data through interviews that are collected and then processed into information and also makes the data described in a flowchart so that an evaluation of the Credit Sales Accounting Information System on Internal Control and Effectiveness of the Implementation of Information Systems can be carried out. Accounting Against Credit Sales. Based on the results of the study, it was concluded that the credit sales accounting system at PT. Tunas Makmur Jaya Abadi has been running well or has been effective and the existing internal control system in the company PT. Tunas Makmur Jaya Abadi has been running well by separating functions and responsibilities strictly in each unit of the organizational structure.
Co-Authors Ahmad Taufiq Rifaldi ainiyah, khurotu Ainul Masruroh Ana Fitriyatul Bilgies Arindra Tri Hapsari Arindra Tri Hapsari Chakim Budi Cahyono Daniar - Sofeny, Daniar - DIANATUL FITRIYAH Dita Ayu Noviyanti Dr. Novi Darmayanti, SE, MSA, Ak, CA. Dr. Novi Darmayanti, SE, MSA, Ak, CA. Era Wahyu Ningrum Erwin Mei Gumelang Galuh Adi Irawan handa, Sutri Handayani Have Zulkarnaen Istifak Iyatus Sholikha Khatibul umam abidin M. Agus Heru Sulaksono Martha Laila Arisandra Moh. Ali Wafa Mohammad Nizarul Alim Novi Darmayanti Qomariyatul Mubarokah Regi Aprilian Rifky Ardhana Kisno Saputra Rizka Nur Lailatul Fajri Rizkya Ananda Bintarawati Yulianto Rozi, Ahmad Fathur Shintya Permata Sari Sutri Handayani Wahyu Ajie Setyawan Yulia Prastika