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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmu Manajemen (JIMMU) JISIP: Jurnal Ilmu Sosial dan Pendidikan Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Asian Journal of Community Services (AJCS) e_Jurnal Ilmiah Riset Akuntansi E-JRM Business Innovation Management and Entrepreneurship Journal JPS (Jurnal Perbankan Syariah) AKRUAL : Jurnal Akuntansi dan Keuangan` Mustard Journal De Ecobusin
Nur Diana
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IPTEKS BAGI MASYARAKAT KELOMPOK USAHA KERUPUK RAMBAK DESA SIDOMULYO KECAMATAN BANGSAL KABUPATEN MOJOKERTO Nur Diana, Nur
Jurnal Pengabdian Masyarakat AbdiMas Vol 2, No 1 (2015): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

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Abstract

AbstrakDesa Sidomulyo merupakan desa yang ada di Kecamatan Bangsal Kabupaten Mojokerto yang berkembang sebagai industri olahan kerupuk rambak sapi sebagai produk unggulan bagi Kabupaten Mojokerto. Kelompok usaha kerupuk rambak di desa Sidomulyo masih menggunakanmetode konvensional bersifat sederhana baik dalam produksi dengan peralatan terbata dengan skala ekonomi kecil. Perencanaan usaha tidak pernah dilakukan karena inisiatif sendiri dan informasi terbatas. Pola pemasaran bersifat sangat sederhana, terbatas pada wilayah Kabupaten Mojokerto, serta kemasan produk kurang menarik dan inovatif. Mayoritas pendanaan berasal dari modal sendiri, kurang akses dana ke bank atau lembaga keuangan lainya karena tidak mampu menyusun laporan keuangan sebagai syarat kredit bank, serta tidak mampu menyusun laporan pajak.Tujuan kegiatan pengabdian masyarakat adalah untuk meningkatkan pengetahuan dan keterampilan kelompok usaha kerupuk rambak dalam menyusun perencanaan usaha, strategi pemasaran, pengembangan usaha, proses produksi, penentuan harga pokok produk (akuntansi biaya), penyusunan dan pelaporan keuangan ekternal, dan penyusunan laporan perpajakan. Metode pengabdian masyarakat adalah action research (rencana tindak) dengan melakukan serangkaian kegiatan sosialisasi, penyuluhan, ceramah, pelatihan dan pendampingan kepada kelompok usaha kerupuk rambak sapi guna meningkatkan pengetahuan mereka dalam perencanaan usaha, pemasaran, pengembangan usaha, penentuan harga pokok produksi dan harga jual, penyusunan laporan keuangan dan pelaporan pajak. Sebelum dilakukan rencana tindak, terlebih dulu dilakukan pendekatan Rural Rapid Appraisal (RRA) guna menggali permasalahan yang ada di kelompok usahakerupuk rambak sapi. Hasil pengabdian masyarakat adalah terbentuknya panduan manual prosedur sistem akuntansi untuk penentuan unit cost produk, terbentuknya metode penentuan harga jual produk, terbentuknya metode alokasi biaya produksi, terciptanya laporan keuangan home industryberdasarkan SAK ETAP, terciptanya sistem pelaporan perpajakan yang baik dan benar menurut self assessment.Kata kunci: Harga pokok, harga jual, sistem akuntansi, perpajakan
IPTEKS BAGI MASYARAKAT KELOMPOK USAHA KERUPUK RAMBAK DESA SIDOMULYO KECAMATAN BANGSAL KABUPATEN MOJOKERTO Nur Diana, Nur
Jurnal Pengabdian Masyarakat AbdiMas Vol 2, No 1 (2015): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v2i1.1302

Abstract

AbstrakDesa Sidomulyo merupakan desa yang ada di Kecamatan Bangsal Kabupaten Mojokerto yang berkembang sebagai industri olahan kerupuk rambak sapi sebagai produk unggulan bagi Kabupaten Mojokerto. Kelompok usaha kerupuk rambak di desa Sidomulyo masih menggunakanmetode konvensional bersifat sederhana baik dalam produksi dengan peralatan terbata dengan skala ekonomi kecil. Perencanaan usaha tidak pernah dilakukan karena inisiatif sendiri dan informasi terbatas. Pola pemasaran bersifat sangat sederhana, terbatas pada wilayah Kabupaten Mojokerto, serta kemasan produk kurang menarik dan inovatif. Mayoritas pendanaan berasal dari modal sendiri, kurang akses dana ke bank atau lembaga keuangan lainya karena tidak mampu menyusun laporan keuangan sebagai syarat kredit bank, serta tidak mampu menyusun laporan pajak.Tujuan kegiatan pengabdian masyarakat adalah untuk meningkatkan pengetahuan dan keterampilan kelompok usaha kerupuk rambak dalam menyusun perencanaan usaha, strategi pemasaran, pengembangan usaha, proses produksi, penentuan harga pokok produk (akuntansi biaya), penyusunan dan pelaporan keuangan ekternal, dan penyusunan laporan perpajakan. Metode pengabdian masyarakat adalah action research (rencana tindak) dengan melakukan serangkaian kegiatan sosialisasi, penyuluhan, ceramah, pelatihan dan pendampingan kepada kelompok usaha kerupuk rambak sapi guna meningkatkan pengetahuan mereka dalam perencanaan usaha, pemasaran, pengembangan usaha, penentuan harga pokok produksi dan harga jual, penyusunan laporan keuangan dan pelaporan pajak. Sebelum dilakukan rencana tindak, terlebih dulu dilakukan pendekatan Rural Rapid Appraisal (RRA) guna menggali permasalahan yang ada di kelompok usahakerupuk rambak sapi. Hasil pengabdian masyarakat adalah terbentuknya panduan manual prosedur sistem akuntansi untuk penentuan unit cost produk, terbentuknya metode penentuan harga jual produk, terbentuknya metode alokasi biaya produksi, terciptanya laporan keuangan home industryberdasarkan SAK ETAP, terciptanya sistem pelaporan perpajakan yang baik dan benar menurut self assessment.Kata kunci: Harga pokok, harga jual, sistem akuntansi, perpajakan
Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara) Puspaharisti, Larasati; Diana, Nur; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Kasanah, Nengnis Uswatul; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Pengaruh Kecerdasan Emosional dan Motivasi Belajar Mahasiswa Virtual Selama Masa Pandemic Covid 19 Terhadap Pemahaman Akuntansi Mahasiswa Asriani, Asriani; Diana, Nur; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The study aims to examine the Effect of Emotional Intelligence and Learning Motivation of Virtual Students During the Covid 19 Pandemic on Students' Understanding of Accounting. This research includes quantitative research. In this study, the population studied was students majoring in Accounting at the Faculty of Economics and Business at the University of Islamic Malang, the sample used was purposive sampling, in which the criteria were determined by the researcher. This study used primary data and data collection techniques using questionnaires. The data analysis method used is multiple regression analysis. The results of this study are that simultaneously the variables emotional intelligence and learning motivation have an influence on students' understanding of accounting. Partially emotional intelligence has a positive effect on students' understanding of accounting. Partially learning motivation has a positive effect on students' understanding of accounting.Keywords: Emotional intelligence, student learning motivation, pandemic covid 19, understanding of accounting.
Peran Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Strategi Bisnis UMKM di Probolinggo Kinaza, Tsibat Vozi; Diana, Nur; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Identify and analyze UMKM in implementing accounting information systems to improve their business strategies in 6 (six) sub-districts of Probolinggo Regency. This study uses qualitative research with a phenomenological approach and uses primary data collection through the distribution of open and closed questionnaires to 55 owner UMKM in 6 (six) Districts of Probolinggo Regency and through direct interviews. With descriptive data analysis and Strengths Weakness, Opportunities, Threats (SWOT) analysis. Based on the results of research on 55 owner UMKM in 6 (six) Districts of Probolinggo Regency, most of the, still use and apply traditional management or manually in carrying out their financial reporting and lack of understanding of accounting information systems, therefore the business strategy is not appropriate to increase their business. The business strategy related to strengths and weaknesses of owner UMKM in Probolinggo Regency, the strengths factor is still implementing online strategies and the weakness is marketing access. However, the opportunity and threat factors are as follows, the opportunity is equitable development and the threat factor is rising raw material prices.Keywords : Accounting information system, business strategy, UMKM
Pengaruh Literasi Keuangan, Akses Permodalan, dan Minat Menggunakan E-Commerce Terhadap Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Kota Kediri) Hamida, Rahma Nur; Diana, Nur; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of financial literacy, access to capital and interest in using e-commerce on the performance of MSMEs in Kediri City. This research is a quantitative research with a correlational research approach. The population in this study were SMEs registered at the Kediri City Cooperatives and SMEs Office and the sample in this study was 75 respondents with a sampling technique using purposive sampling. The data used in this study is primary data in the form of questionnaires distributed to respondents via Google Form and measured using a Likert scale. The analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) financial literacy has a positive and significant effect on MSME performance, (2) access to capital has a positive and significant effect on MSME performance and (3) interest in using e-commerce has a positive and significant effect on MSME performance.Keywords: UMKM performance, financial literacy, access to capital, e-commerce
Pengaruh Literasi Keuangan, Persepsi Kegunaan, dan Kemudahan Penggunaan pada Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa FEB Unisma Tahun 2019) Anggriani, Lailla; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to analyze the influence of financial literacy, perceived usefulness, and ease of use on the intention to use Quick Response Code Indonesian Standard (QRIS) in financial transactions. A quantitative correlational method was employed for this study. The research sample consisted of 90 active students from the Faculty of Economics and Business at the Islamic University of Malang in 2019. Data were collected using a questionnaire distributed through Google Form. Multiple linear regression analysis was utilized as the data analysis method. The research results revealed a significant influence of financial literacy, perceived usefulness, and ease of use on the intention to use QRIS in financial transactions. The implications of this study provide theoretical and practical contributions to the understanding of QRIS usage based on the Technology Acceptance Model (TAM) theory for students, academics, Bank Indonesia, and for QRIS user services.Keywords: Financial literacy, perceived usefulness, ease of use, intention to use, Quick Response Code Indonesian Standard (QRIS), financial transactions.
The Effect of Liquidity, Solvency, Activity, and Profitability, on Company Value: Pharmaceutical and Food & Beverage (2020-2022) Sal Sabila, Asa Aisyi; Diana, Nur; Sudaryanti, Dwiyani
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Company value is a crucial element in the company's attractiveness to investors, because investors are generally interested in investing in companies that have high firm value, so they can get optimal returns. This study aims to analyze the influence of Liquidity, Solvency, Activity, and Profitability on Company Value: Pharmaceuticals and Food & Beverages listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This research utilizes secondary data obtained through documentation techniques, namely by collecting information from financial statements announced on the Indonesia Stock Exchange during the specified period and from literature sources. Data was analyzed using multiple linear regression methods and processed using SPSS Version 27. The results of this study explain that simultaneously liquidity, solvency, activity and profitability have no simultaneous effect on firm value. The results show that profitability significantly affects company value, while liquidity, solvency, and activity do not significantly affect it. The benefits of this research are practical for the company, this research is expected to contribute to the optimization of company value. For investor, contribute ideas or literacy for investors to conduct studies and knowledge about the valuation of companies to be funded.Keywords: Liquidity, solvency, activity, profitability, company value
Pengaruh Integritas Mahasiswa, Motivasi Belajar, Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi FEB PTN dan PTS di Malang) Hofifah, Nur; Diana, Nur; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of student integrity, learning motivation, understanding of accounting, and misuse of information technology on academic fraud behavior. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study were accounting students at the Faculty of Economics and Business at PTN and PTS Universities in Malang. Sampling using the slovin formula obtained the final result as many as 79 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 25 for windows. The results of his research show: 1) Variables of Student Integrity, Learning Motivation, Understanding of Accounting and Misuse of Information Technology have a simultaneous effect on Academic Fraud Behavior, 2) Variables of student integrity partially have a positive and significant effect on academic fraud behavior, 3) Variables of learning motivation partially does not have a positive and significant effect on academic fraud behavior, 4) Accounting understanding variable partially has a positive and significant effect on academic fraud behavior, 5) Information technology misuse variable partially has a positive and significant effect on academic fraud behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding, and Misuse of Information Technology on Academic Fraud Behavior.
Co-Authors Ababil, Ressy Yulia Abdullah Syakur Novianto Ainun Jariyah Ainun Muthoharoh, Ainun Alfarobi, Abdul Qodir Jailani Amelia, Syafrila Putri Nur Anggriani, Lailla Ardhelia, Devi Arista Fauzi Kartika Sari Arizah, Ainun Ashari, Ahmad Aziz Santoso Asriani Asriani, Asriani Audita Nuvriasari Bastomi, Mohamad DEWI DIAH FAKHRIYYAH Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Dyah Arini Rudiningtyas Eko Handayanto Eko Purnomo Erfan Efendi Fadhilah, Gita Maulani Hamida, Rahma Nur Hermawan, Ismi Istihanah Hidayat, Amelia Putri Eka Nur Hidayati, Irma Hofifah, Nur Imam Syafi'i Irawan, Pristanto Ria Juliati, Ratih Junaidi Junaidi Kasanah, Nengnis Uswatul Khoiroh, Annis Duwi Rokhmatul Kinaza, Tsibat Vozi Kirana, Denny Candra Komariyah, Rizkiyatul Lestari, Ida Ayu M. Cholid Mawardi Mafaza, Arini Magviroh, Oktavia Maimatul Maslichah, Maslichah Masruroh, Hanik Maulida, Rizki Sofa Maulidiyah, Nailin Nikmatul MF. Arrozi Adhikara Miswanto Miswanto Ningrum, Wulan Agustin Prabowo, Hernanda Bagus Prameswari, Gita Anggun Purbawati, Cindy Puspaharisti, Larasati Putri, Berliana Imandari Putri, Diah Utami Qorry Fatona, Arifa R. Shauki, Elvia Rahayu, Fika Putri Rahmawati, Rahmawati Rasendriya, Renata Ucca Regina Sal Sabila, Asa Aisyi Septiani, Linda Sudarmiatin Syafi’i, Imam Thoyibah, Habibatut Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Yekti, Muhammad Yoga Pratita Yulianto, Wahyudi