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All Journal EL-MUHASABA Jurnal Aplikasi Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) Performance : Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Akuntansi dan Ekonomi Bisnis Wadiah : Jurnal Perbankan Syariah Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Business and Investment Review Istithmar: Jurnal Studi Ekonomi Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat
Diah Nurdiwaty
Fakultas Ekonomi Dan Bisnis Universitas Nusatara PGRI Kediri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Implementasi ISAK 35 Pada YPI Ulil Albab Ar-rohman Kediri Larasati, Putri; Nurdiwaty, Diah; Kurniawan, Andy
Brainy: Jurnal Riset Mahasiswa Vol 4 No 2 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i2.71

Abstract

This research is motivated by the problem of quality education that is not evenly distributed in urban and rural areas. School is an institution that can realize quality education. Yayasan Pendidikan is one of the legal entities that can help realize quality education that is evenly distributed in each region. In its operations, the Foundation obtains resources from givers who do not expect a return on the funds that have been donated. Therefore, the Foundation needs to make reliable and relevant financial statements to account for the funds that have been received in accordance with applicable Financial Accounting Standards. The location of this research is located at the Ulil Albab Ar-rohman Islamic Education Foundation located on Jl. Patimura No. 37, Sambi Village, Ringinrejo District, Kediri Regency, East Java Province.  This study aims to determine the application of ISAK 35 in the Financial Statements of YPI Ulil Albab Ar-rohman Kediri. The method used in this research is a qualitative case study where in this case the researcher goes directly into the field to find out directly how the application of ISAK 35 in the Foundation's financial statements. The data collection technique used is a technique according to Miles and Huberman. Test the validity of findings using observation extension and data triangulation. The results of the study stated that YPI Ulil Albab Ar-rohman Kediri has not applied ISAK 35 at all in the presentation of the Foundation's financial statements because the constraints of incoming information are still very minimal.
KAJIAN PENGARUH REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN RASIO KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI Sri Widiawati , Hestin; Nurdiwaty, Diah
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 6 No. 1 (2021)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Opini audit going concern sangat penting bagi pengguna laporan keuangan dalam menetapkan keputusan investasi. Terdapat beberapa faktor yang berpengaruh terhadap penerimaan opini audit going concern yaitu kinerja keuangan dan non keuangan. Penelitian ini merupakan penelitian kuantitatif. dengan populasi seluruh perusahaan manufaktur yang terdaftar berturut-turut di Bursa Efek Indonesia (BEI) periode 2015-2017 sebanyak 141 perusahaan. Sampel dalam penelitian ini sebanyak 77 perusahaan manufaktur yang diperoleh dengan purposive sampling. Analisis data menggunakan regresi logistik menggunakan software SPSS versi 20. Hasil penelitian ini adalah Profitabilitas, Likuiditas, Solvabilitas tidak berpengaruh terhadap opini audit going concern yang dibuktikan dengan nilai signifikansi lebih besar dari 0,05. Variabel ukuran Perusahaan dan Reputasi Auditor juga tidak berpengaruh terhadap opini audit going concern yang dibuktikan dengan nilai signifikansi 0,334 dan 0,508 lebih besar dari 0,05. Saran untuk manajemen perusahaan agar melakukan analisis yang mendalam terhadap laporan keuangan agar perusahaan terhindar dari opini audit going concern, sementara untuk auditor agar berhati-hati dalam memberikan opini audit going concern karena dapat merugikan dirinya maupun perusahaan yang diaudit. Kata Kunci : Likuiditas, Opini Audit Going Concern, Profitabilitas, Reputasi Auditor, Solvabilitas, Ukuran Perusahaan
LAPORAN CORPORATE SOCIAL RESPONSIBILTY SEBAGAI PENGENDALIAN INTERNAL PERUSAHAAN Nurdiwaty, Diah
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 7 No. 1 (2022)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Aktiviatas sosial perusahaan (CSR) merupakan salah satu bentuk kepedulian perusahaan terhadap lingkungan sekitarnya. Bentuk aktivitas sosial perusahaan salah satunya tercermin dalan kegiatan Program Kemitraan dan Bina Lingkungan (PKBL). Kegiatan tersebut dijalankan oleh Perum Perhutani sebagai wujud kepeduliannya terhadap lingkungan sekitar perusahaan, serta disusunnya laporan kegiatan tersebut sebagai bentuk pertanggungjawabannya. Tujuan penelitian ini adalah untuk menganalisis laporan PKBL yang telah dibuat terhadap pengendalian internal perusahaan. Studi kasus penelitian ini dilakukan pada Perum Perhutani Blitar tahun 2021 dengan menggunakan metode kualitatif. Untuk menganalisis data penelitian digunakan teori dari COSO sebagai gambaran pengendalian internal yang dijalankan. Hasil penelitian ini menunjukkan bahwa pelaporan PKBL telah dilaksanakan oleh Perum Perhutani Blitar sesuai dengan aturan yang sudah dibuat. Meskipun dalam perjalannya mengalami perubahan dalam format laporan tetapi hal tersebut membawa dampak yang baik bagi perusahaan dalam melakukan pengontrolan. Laporan yang dibuat masih belum mencerminkan adanya pengendalian internal yang baik namun setidaknya sudah dilakukan upaya untuk menciptakan pengendalian internal bagi perusahaan menjadi lebih baik. Kata Kunci: CSR, Laporan PKBL, Pengendalian Internal
Pengaruh Solvabilitas, Profitabilitas, dan Opini Audit Terhadap Audit Delay pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Jahan, Syarifah Nur; Nurdiwaty, Diah; Winarko, Sigit Puji
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.129

Abstract

Audit delay in companies can lead to delays in reporting audited financial statements to the Financial Services Authority for publicly listed firms. Numerous factors contribute to audit delay. This study investigates the impact of solvency, profitability, and audit opinion as potential contributors to audit delay, both individually and collectively, among Consumer Goods Industry companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach and secondary data, the study analyzed 164 annual financial reports from 41 companies. Analytical methods included descriptive statistics, classical assumption tests, Multiple Linear Regression analysis, determination coefficients, and hypothesis testing using IBM SPSS Statistics 23 software. Findings indicate: (1) Solvency and audit opinion individually do not significantly influence audit delay. (2) Profitability has a significant partial effect on audit delay. (3) Simultaneously, solvency, profitability, and audit opinion collectively exert a significant influence on audit delay.
Pelatihan Akuntansi dan Pemasaran Digital untuk UMKM Anggota Koperasi SAKTI di Kota Kediri Widiawati, Hestin Sri; Linawati, Linawati; Nurdiwaty, Diah; Winarko, Sigit Puji; Faisol, Faisol; Zaman, Badrus
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i1.1128

Abstract

The activity aims to provide comprehensive accounting and digital marketing training to UMKM members of SAKTI Cooperation in Kediri City. UMKM plays an important role in the local economy, and these activities aim to enhance their financial and marketing capacity to support sustainable business growth. This dedication involves a series of interactive sessions that cover basic accounting concepts, balance sheets and loss reports, as well as digital marketing strategies including social media use, and online advertising. The 45 participants had an opportunity to share experiences, discuss, and identify joint solutions to challenges in their business. The result of this activity is an improvement in the understanding and skills of UMKM members of SAKTI Cooperation in managing their business finances more efficiently. In addition, the program also facilitates the growth of networking and collaboration among the UMKMs present, facilitating their understanding of the broader market potential, and supporting local economic development.
Pelatihan Akuntansi sebagai Upaya Meningkatkan Kompetensi Akuntansi Pelaku Usaha Mikro Kecamatan Prambon Kabupaten Nganjuk Linawati, Linawati; Winarko, Sigit Puji; Nurdiwaty, Diah; Riswahyuning, Mareta Selvia; Sari, Meilinda Trinita
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23380

Abstract

As micro businesses develop today, human resource capabilities in management and recording should be followed. However, in reality there are still many micro businesses that are not able to provide good accounting records of their activities. This problem also occurs in micro businesses in Prambon District under the guidance of the Nganjuk Regency Cooperatives and Micro Enterprises Service. This community service activity aims to provide knowledge and understanding of accounting to micro business actors assisted by the Nganjuk Regency Cooperatives and Micro Enterprises Service, in the form of accounting training. The material presented includes accounting records, financial reports, COGS and BEP. The activity was carried out on August 30 2023, which was attended by 30 micro business actors in Prambon District. The methods used are lectures, demonstrations and questions and answers. The aim of the service activity is to provide knowledge and understanding to micro business actors in Prambon District assisted by the Nganjuk Regency Cooperative and Micro Business Service regarding accounting and training in preparing financial reports which has shown success. This can be seen from the results of the performance given to participants to calculating COGS and BEP with good and correct results, as well as being able to record business transactions and prepare financial reports. The criteria for achievement are also shown in the participants' enthusiasm during the activity from start to finish as well as the results of their work.
ANALISIS HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22953

Abstract

Every company definitely wants its products to compete with other similar companies in the market. One of the determining factors is the selling price. Determining the selling price by calculating the cost of production using the right method will produce maximum profits. One method that can be used is cost plus pricing. The aim of this research is to analyze the calculation of the cost of production using the cost plus pricing method to determine the selling price. with a full costing approach at UD Mekar Jaya Kediri. The analysis used in this research is quantitative descriptive, where the calculations used by UD Mekar Jaya will be compared with the theory used in determining the selling price. The research uses data in the form of production cost reports for 2023. The conclusions of the research results are 1) UD Mekar Jaya Kediri in determining selling prices only uses estimates so that determining the cost of production is less precise and very simple 2) calculation of the cost of production is based on a full costing and price approach. selling based on the cost plus pricing method produces higher value 3) there is a difference in value because there are several cost elements that are not included including fuel costs, equipment maintenance costs, depreciation costs 4) the full costing method can be used as a cost control tool.
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Perusahaan Logam Manufaktur Yang Terdaftar Di BEI 2018-2022 Rini, Rizka Setyo; Nurdiwaty, Diah; Kurniawan, Andy
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh rasio likuiditas, solvabilitas, profitabilitas terhadap harga saham perusahaan logam manufaktur yang terdaftar di BEI 2018-2022. Populasi penelitian ini adalah 17 perusahaan dan hanya 7 perusahaan yang memenuhi kriteria Purposive Sampling. Penelitian ini menggunkan data sekunder variabel likuiditas (CR), solvabilitas (DAR, DER), profitabilitas (ROA, ROE). Secara parsial variabel likuiditas CR dan variabel profitabilitas (ROA, ROE) berpengaruh positif terhadap harga saham . sedangkan untuk variabel solvabilitas (DER, DAR) berpengaruh negative terhadap harga saham perusahaan logam manufaktur yang terdaftar di BEI 2018-2022. Secara simultan yang digunakan yaitu variabel likuiditas, solvabilitas, dan profitabilitas berpengaruh terhadap harga saham, dengan hasil adjusted R2 (koefisien determinasi) sebesar 0,345 bahwa (34,5%) tingkat berpengaruh terhadap harga saham, dan penelitian dengan Uji hipotesis secara simultan (Uji F) didapat nilai sig. =0,003 < 0,05 bahwa berpengaruh secara simultan variabel penelitaian terhadap harga saham perusahaan sub sektor logam dan sejenisnya yang terdaftar pada BEI periode 2018-2022.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan Sektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia (BEI) Tahun 2020-2023 Risna Widya Rachmanila; Badrus Zaman; Diah Nurdiwaty
Journal Economic Excellence Ibnu Sina Vol. 2 No. 4 (2024): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i4.2168

Abstract

This study is based on the fact that company value is very important for the sustainability of the company. The purpose of this study is to examine the effect of dividend policy, debt policy, and profitability on the value of food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a descriptive quantitative approach. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sampling technique used the Purposive Sampling method and the resulting sample included 22 food and beverage sector companies. The conclusion of the research results shows that partially dividend policy affects company value with a significance value of 0.031 <0.05. Debt policy has a partial effect on company value with a significance value of 0.012 <0.05, while profitability does not affect company value with a significance value of 0.315 <0.05. The results of the study also show that simultaneously, dividend policy, debt policy, and profitability have a significant effect on company value with a significance value of the F test of 0.017.
Pelatihan Aplikasi Akuntansi Mobile (AAM) untuk Meningkatkan Transparansi dan Kualitas Laporan Keuangan Usaha Mikro Linawati, Linawati; Faisol, Faisol; Nurdiwaty, Diah; Niswatin, Ratih Kumalasari; Larasati, Adelya Dwi; Setyowati, Marshela Dewi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i1.23673

Abstract

As business develops, it demands good and accurate business recording activities or accounting records with the application of information technology. Good accounting records will make it easier to control and trace related to business financial activities. In fact, micro business actors who are member of KSP Sakti Kota Kediri only make very simple notes, lacking mastery of information technology in recording. Activities are carried outin the form of training. The implementation stages include accounting training and application of AAM technology, and evaluation. Lecture, discussion and practice methods are used during the training. The comprehensive results of activities are stated to have achieved targets and objectives. This is based on observations during the implementation of activities, questionnaries evaluating understanding and skills in using AAM. The high enthusiasm of the participants in participating in the activity is one of the criteria for the echievement of the activity. As many as 75% of pasticipants were able to apply AAM. The results of the evaluation questionaire showed that 50% of participants stated that the material was relevant to the participants needs. 53,3% of participants stated that AAM was practical and efficient in accounting records. In the next stage, monitoring and assistance implementing AAM, until it can be y adopted by participants.
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Afifah, Riska Ardina Nur Ali Djamhuri Alvina Putri Damayanti Amin Tohari Andarwati, Bela Ayu Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anita, Puput Ari Kamayanti Arinda, Nadya Tri Astriana Dewi Astutik, Aprilia Nur Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Cahyo Wijayanto Devaria Ayu Dewa Bagaskara, Ardha Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dwi Wulandari Dyah Ayu Paramitha Efda Kristinawati Faisol Faisol Faisol Faisol Faisol Farrah Annisya Fastami’ Lima Yukha Firdawati, Ery Fitrias, Liffi Yanu Haji, Verona Irfan Romadhony , Rahmad Jahan, Syarifah Nur Khasanah, Ainin Laksana, Ryan Galih Cahya Larasati, Adelya Dwi Linawati Linawati Linawati Linawati Meiswari, Oryza Sativa Mevi Auriel Sefianing Putri Muwahhidah, Zulva Nariranti, Onnyk Novita Novita Nurjanah, Putri Rizki Nurrenza Azizah Oryza Sativa Meiswari Prabowo, Khabib Setyo Pramudyanti, Naomi Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puput Rustianne Febri Hadi Puspasari, Retno Puspita, Erna Putri Larasati, Putri Putri Mbera, Kristina Putri, Sofhie Melani Qodriana, Ersa Lailatul Ratih Kumalasari Niswatin RESTIN MEILINA Retno Ayu Muninggar Rini, Rizka Setyo Risna Widya Rachmanila Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Sari, Meilinda Trinita Septiani, Erika Tri Setyowati, Marshela Dewi Shavitri, Pungky Indah Dyah SIGIT PUJI WINARKO Sigit Wisnu Setya Bhirawa Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Suryanto, Wahyu Susanti, Agustiana Ayu Tengku Riza Zarzani N Therisia, Reficensa Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Yulaekah, Maria Siti Zulistiani, Zulistiani