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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia EL-MUHASABA AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Jurnal Kajian Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal ULTIMA Accounting JURNAL CEMERLANG: Pengabdian pada Masyarakat Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas Mahakam Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Accounting and Finance Management (JAFM) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Terapan Ekonomi dan Bisnis (JTEB) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Nasional (JPN) Indonesia
Firda Ayu Amalia
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Structural Capital sebagai Penunjang Sustainable Development Goals Desa di Desa Sendangagung Magetan Solichah, Annida Nuraini Hafiidhotus; Amalia, Firda Ayu; Widyastuti, Aviani
AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v19i1.11892

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi structural capital dalam menunjang Sustainable Development Goal Desa di Desa Sendangagung. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan menggunakan dua jenis data yaitu primer dan sekunder. Data primer yaitu hasil wawancara dengan informan yang berhubungan langsung dengan penelitian ini. Sedangkan data sekunder bersumber dari data-data pemerintah desa terkait dengan SDGs Desa. Pada penelitian ini, peneliti menggunakan teknik perolehan data wawancara dan dokumentasi. Teknik analisis data menggunakan teknik yang dijabarkan oleh Miles dan Hubberman yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa structural capital sebagai penunjang di Desa Sendangagung sudah optimal. Hal ini dibuktikan dengan adanya kebijakan-kebijakan untuk menunjang tercapainya SDGs Desa, tersedianya database kependudukan dan perkembangan masyarakat desa, budaya organisasi dan dukungan stuktur organisasi yang baik sehingga program-program yang dijalankan dapat tercapai.Kata kunci: Structural Capital, Sustainable Development Goals
Pelaporan Keuangan Berbasis Excel untuk Meningkatkan Kualitas Informasi Keuangan SMP Muhammadiyah 1 Kota Malang Amalia, Firda Ayu; Oktavendi, Tri Wahyu; Nur, Thoufan
Jurnal Terapan Ekonomi dan Bisnis Vol 4, No 1 (2024): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v4i1.9019

Abstract

Sebuah organisasi dapat menunjukkan akuntabilitas dan transparansinya melalui laporan keuangan yang disajaikan. Prinsip-prinsip akuntansi yang diterima umum seharusnya diimpelemtasikan pada proses pelaporan keuangan. Hal ini dimasudkan agar pengguna laporan keuangan dapat secara mudah menemukan informasi keuangan yang mereka butuhkan. Namun faktanya, penerapan prinsipprinsip akuntansi ini belum diimplementasikan pada semua organisasi. Dengan kata lain, kualitas laporan keuangan yang disajikan belum maksimal. Program pengabdian terkait pelaporan keuangan berbasis excel didasarkan dari permintaan mitra kepada tim pengabdi. Muhasa sebagai mitra mengeluhkan bahwa proses pelaporan keuangan masih bersifat manual dan memiliki beberapa kelemhan. Diantaranya adalah proses pelaporan keuangan belum terintegrasi, sering terdapat salah input yang dikarenakan kode akun yang belum terstandar dan tidak terdapat pengendalian atau koreksi ketika terjadi salah ketik angka maupun nama akun. Berdasarkan hasil analisa awal, tim pengabdi bersama mitra bersepakat untuk menyelsaikan permsalahan rendahnya kualitas pelaporan keuangan melalui beberapa tahap. Tahap pertama yaitu melakukan survei awal untuk mengidentifkasi permasalahan dan menemukan solusi bersama mitra. Tahap selanjutnya adalah pendampingan dengan melakukan praktik langsung terhadap program excel untuk proses pelaporan keuangan.Kata kunci: Pelaporan Keuangan, Kualitas Informasi, Laporan Keuangan, SMP Muhammadiyah.
Pendampingan Strategis untuk Pengembangan Usaha BumDes di Desa Soco dalam Sektor Pariwisata Amalia, Firda Ayu; Nur, Thoufan
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i2.880

Abstract

Partner in this service in Bumdes of Soco Village, Bedo District, Magetan Regency. BUMDes has several businesses, one of which is the Soheden swimming pool. Mitra complained that visitors to the Sooheden swimming pool are still limited to local communities around the village and sub-district. In other words, the Sooheden swimming pool business still needs to be discovered and known by the wider community. Based on partner complaints, the Community Service Team provides a solution by developing and marketing a swimming pool business to the broader community. The method used is conducting FGD, conducting socialization related to the principle of BUMDes development using SWOT analysis, and conducting post -socialization; the Community Service Team assists with optimizing BUMDes management. This dedication was carried out by lecturers in collaboration with students 'lecturers dedication students. Partners who attended the FGD and socialization activities included the BUMDes development coordination team, village officials, BUMDes managers, and community representatives. The results of the service show that there is an increase in understanding after socialization related to business development assistance. Before the socialization event began, participants were given a pre-test and post-test after training. Furthermore, the Community Service Team also submitted related to developing the Sooheden swimming pool business based on SWOT analysis. It explained how to market swimming pools using social media, such as TikTok, Instagram, and YouTube. The Community Service Team continues to assist with socialization. In addition, the outcome of the results of this service is the increase in the number of visitors to Soheden's swimming pool, exceeding the expectations of the Community Service Team and Partners.
The Effect of Spirituality on Fraud Prevention: Internal Control as an Intervening Variable Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho; Hanif, Ahmad Faishal; Junaidi, Muhammad Hilman
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.535

Abstract

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable.
Pengungkapan Corporate Social Responsibility (CSR) Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi Amalia, Firda Ayu
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.045 KB) | DOI: 10.29407/jae.v4i2.12719

Abstract

The purpose of this study was to empirically examine the effect of the effect of disclosure of Corporate Social Responsibility (CSR) on tax avoidance by adding institutional ownership as a moderating variable. This research is based on legitimacy theory, which explains that every company always tries to get positive recognition or legitimacy from the community. The sampling technique uses purposive sampling with predetermined criteria. The sample used was 45 manufacturing companies listed on the Indonesian Stock Exchange in the 2017 period. This study uses a moderating regression analysis method, moderated regression analysis (MRA), with SPSS version 24 analysis tool to analyze data and test hypotheses. The results of the study prove that there is a positive relationship to the effect of CSR disclosure on tax avoidance. Furthermore, institutional ownership cannot moderate the relationship of CSR and tax avoidance. Keywords: Tax Avoidance; CSR; Institutional Ownership.
ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE Udzmah , Shinta Lailatul; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (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.v9i1.21823

Abstract

This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.
Pendampingan Inventarisasi Aset Sekolah Dasar Muhammadiyah 6 Malang Oktavendi, Tri Wahyu; Amalia, Firda Ayu; A., Ach. Syaiful Hidayat
Jurnal Terapan Ekonomi dan Bisnis Vol 5, No 1 (2025): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v5i1.11199

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan pendampingan dalam proses inventarisasi aset di SD Muhammadiyah 6 Kota Malang. Inventarisasi aset merupakan langkah penting dalam manajemen sekolah untuk memastikan semua aset tercatat dengan baik dan dapat dikelola secara optimal. Metode yang digunakan dalam kegiatan ini meliputi sosialisasi tentang pentingnya inventarisasi aset, pelatihan penggunaan aplikasi inventarisasi, dan pendampingan langsung dalam proses pencatatan aset. Hasil dari kegiatan ini dapat meningkatkan akurasi data aset sekolah, memudahkan proses pelaporan, dan mendukung pengelolaan aset yang lebih efektif. Dengan demikian, SD Muhammadiyah 6 Kota Malang dapat mengoptimalkan penggunaan aset sekolah untuk menunjang kegiatan belajar mengajar dan operasional sekolah secara keseluruhan.
Pendampingan manajemen tata kelola BUMDes Jatisari, Kecamatan Pakisaji Sari, Novi Primita; Amalia, Firda Ayu
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.32360

Abstract

Abstrak Dalam pengabdian ini yang bertindak sebagai mitra adalah pemerintah Desa Jatisari dengan dosen Universitas Muhammadiyah Malang (UMM) sebagai tim pengabdi. Terdapat beberapa permasalahan yang dikeluhkan oleh mitra diantaranya BUMDesnya sudah terbentuk namun tidak aktif, minimnya sumber daya manusia (SDM) yang memiliki pengetahuan terkait pengelolaan BUMDes. Permasalahan berikutnya adalah produk unggulan desa yaitu buah durian masih belum dipasarkan secara luas, masih terbatas pada masyarakat sekitar Desa. Dari beberapa permsalahan tersebut, tim pengabdi bersama mitra menyepakati untuk menyelesaikan permasalahan tidak aktifnya BUMDes yang sudah terbentuk. Tujuan dilakukannya pengabdian ini adalah melakukan revitasasi BUMDes Jatisari agar terbentuk manajemen tata kelola yang efektif. Metode yang digunakan adalah FGD dan sosialisasi serta pendampingan revitalisasi BUMDes. Tahap pertama dilakukan proses Focus Group Discussion (FGD) dengan perwakilan dari pengelola BUMDes yang lama, perangkat desa, perwakilan anggota Badan Perwakilan Desa (BPD) dan perwakilan dari masyarakat. Setelah dilakukan FGD, tim pengabdi melakukan sosialisasi terkait revitalisasi dan manajemen tata kelola BUMDes yang dilakukan di Balai Desa Jatisari. Tidak berhenti pada proses sosialisasi saja, tim pengabdi terus melakukan pendampingan pada mitra dengan melibatkan mahasiswa dari program pengabdian kepada masyarakat (PMM) UMM. Hasil pengabdian berupa pengaktifan kembali BUMDes Jatisari, penyusunan struktur organisasi pengelola baru BUMDes dan pemilihan jenis usaha BUMDes. Kata Kunci: BUMDes; BUMDes Jatisari; revitalisasi; tata kelola. Abstract In this community service, the partners are the Jatisari Village apparatus with lecturers from the University of Muhammadiyah Malang (UMM) as the community service team. There are several problems complained by the partners, including the BUMDes having been established but being inactive, the lack of human resources (HR) who have knowledge related to BUMDes management. The next problem is that the village's superior product, namely durian, has not been widely marketed, still limited to the community around the village. From these several problems, the community service team and partners agreed to resolve the problem of the inactivity of the BUMDes that have been formed. The purpose of this community service is to revitalize the Jatisari BUMDes to form effective governance management. The methods used are FGD and socialization and mentoring for BUMDes revitalization. The first stage was a Focus Group Discussion (FGD) process with representatives from the old BUMDes management, village apparatus, representatives of Village Representative Body (BPD) members and representatives from the community. After the FGD, the community service team conducted socialization regarding the revitalization and management of BUMDes governance which was carried out at the Jatisari Village Hall. The community service team, which didn't stop at outreach, continued to mentor partners by involving students from UMM's Community Service Program (PMM). The results of the service included the reactivation of the Jatisari Village-Owned Enterprise (BUMDes), the development of a new organizational structure for managing the BUMDes, and the selection of the BUMDes business type. Keywords: BUMDes; BUMDes Jatisari; revitalization; governance.
DETERMINANT AUDIT FACTOR AND ACCEPTANCE OF GOING CONCERN OPINIONS Wiranti, Adelia Putri; Amalia, Firda Ayu
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.12917

Abstract

This study aims to empirically test the effect of financial distress, auditor switching, and previous year's audit opinion on the receiving of going concern opinion. This study uses a purposive sampling technique with a sample size of 138 companies. Secondary data in the form of financial reports of property and real estate companies listed on the indonesia stock exchange in 2021-2022 are used as data sources. The data analysis technique is logistic regression. the results of this study indicate that the first hypothesis was rejected, with the variable financial distress having no effect on the variable of accepting the going concern audit opinion. the second hypothesis was rejected, with the auditor switching variable having no effect on the variable of accepting audit opinion going concern. the third hypothesis was accepted, with the previous year's audit opinion variable influencing the variable of receiving audit opinion going concern. 
Factors influencing audit opinion going concern Ahmad Faishal Hanif; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Finance Management Vol. 4 No. 5 (2023): Journal of Accounting and Finance Management (November-December 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i5.269

Abstract

This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The results in this study are company size, audit tenure, financial distress, and audit quality have no influence on going concern audit opinion.
Co-Authors A., Ach. Syaiful Hidayat Ach. Syaiful Hidayat Anwar Achmad Syaiful Hidayat Anwar Adi Prasetyo Agustin Dwi Haryanti Ahmad Faishal Hanif Alfreda Divia Rachma Aviani Widyastuti Dewananda, Wiharta Elen Manura Wijaya Eny Suprapti Fahrina, Aufa Naili Hafiez Sofyani Hafiez Sofyani Hanif Fahror Rozi Hanif, Ahmad Faishal Junaidi, Muhammad Hilman Kinanti, Kania Putri Muhammad Mahardika Novi Primita Sari Nur, Thoufan Rozi, Hanif Fahror Safira, Finna Dian Solichah, Annida Nuraini Hafiidhotus Sri Wahyuni Sri Wibawani SUTRISNO Thoufan Nur Tri Wahyu Oktavendi Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wicaksono, Agung Prasetyo Nugroho Wiranti, Adelia Putri Zaki Baridwan