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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 Jati: Jurnal Akuntansi Terapan Indonesia 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 Pengabdian kepada Masyarakat Nusantara 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) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Abdimas Mahakam
Firda Ayu Amalia
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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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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.
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.
Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature Kinanti, Kania Putri; Amalia, Firda Ayu; Widyastuti, Aviani; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.284

Abstract

This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics.
Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016 Safira, Finna Dian; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.02

Abstract

The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.
Tekanan Institusional dalam Praktik Tata Kelola Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Rozi, Hanif Fahror; Amalia, Firda Ayu
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3567

Abstract

AbstractMany cases of corruption in the Village Owned Enterprises (BUMDes) require good governance implementation to mitigate the potential for corruption or other forms of fraud within the BUMDes entity. While research related to good governance in BUM-Des, there is still minimal access to the day. This study aims to explore the extent to which the practices of good governance principles include: accountability, transparency, responsiveness and community participation have been institutionalized in the management of BUMDes. The research location was conducted in the scope of the Special Region of Yogyakarta involving four BUMDeses. This study uses a descriptive qualitative approach with the method of data collection in the form of interviews with Directors and Staff of BUMDes, village heads, and the community. The results of this study indicate that the implementation of accountability, transparency, responsiveness and community participation in the management of BUMDes in Yogyakarta is more due to normative pressure than coercive or mimetic. Therefore, the implementation of good governance has run quite well even though several indicators of four good governance principles have not yet been fulfilled by some BUMDeses.Keywords: Village-Owned Enterprise (BUMDes); Accountability; Participation; Responsiveness; Governance; Transparency.Abstrak Banyaknya kasus korupsi di entitas Badan Usaha Milik Desa (BUMDes) menuntut adanya implementasi tata kelola yang baik guna memitigasi potensi korupsi atau bentuk kecurangan lainnya di dalam entitas BUMDes. Sementara penelitian terkait tata kelola yang baik di BUMDes, masih minim mendapatkan perhaTian. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana praktik prinsip-prInsip tata kelola yang baik meliputi: akuntabilitas, transparansi, responsivitas serta partisipasi masyarakat telah diinstitusionalisasikan dalam pengelolaan BUMDes. Lokasi penelitian dilakukan di lingkup Daerah Istimewa Yogyakarta dengan melibatkan empat BUMDes. Penelitian ini mengunakan pendekatan kualitatif deskriptif dengan metode koleksi data berupa wawancara kepada Direktur dan Staff BUMDes, kepala Desa, dan masyarakat. Hasil penelitian ini menunjukan Bahwa institutionalisasi akuntabilitas, transparansi, responsivitas dan partisipasi masyarakat dalam pengelolaan BUMDes yang ada di Yogyakrta lebih dikarenakan tekanan normative ketimbang koersif atau mimetik. Karenanya, implementasi tata kelola yang baik talah berjalan cukup baik meskipun beberapa indikator empat prinsip tata kelola yang baik masih belum dipenuhi oleh beberapa BUMDes.Kata kunci: Badan Usaha Milik Desa (BUMDes); Akuntabilitas; Partisipasi; Responsivitas; Tata kelola; Transparansi.
Pendampingan manajemen tata kelola BUMDes Jatisari, Kecamatan Pakisaji Novi Primita Sari; Firda Ayu Amalia
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.
Olahan Sari Jeruk Sebagai Usaha ntuk Meningkatkan Nilai Produk Jeruk Siam Tri Wahyu Oktavendi; Firda Ayu Amalia
Jurnal Abdimas Mahakam Vol. 4 No. 1 (2020): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v4i1.781

Abstract

Tujuan dilakukannya kegiatan pengabdian masyarakat ini adalah untuk meningkatkan nilai produk jeruk siam di Desa Gading Kulon, Kecamatan Dau, Kabupaten Malang. Latar belakang yang mendasari dilakukannya pengabdian oleh tim adalah adanya permintaan dari para petani jeruk di daerah tersebut. Para petani yang selanjutnya disebut mitra meresahkan anjloknya harga jeruk ketika panen raya. Keresahan inilah yang ditindaklanjuti oleh tim pengabdian. Mitra telah mendapatkan sosialisasi olahan jeruk. Akan tetapi tidak ada proses yang berkelanjutan. Harapan mitra adalah adanya proses pendampingan produksi hingga pemasaran sari jeruk.  Pengabdian yang dilakukan sekarang adalah tahap pertama, yaitu melaksanakan pelatihan membuat olahan sari jeruk. Metode yang digunakan adalah praktik secara langsung dengan mengundang pemateri yang ahli di bidang pengolahan sari buah.Produk olahan sari jeruk telah tercipta melalui tahapan yang sudah dilakukan. Tahapan tersebut dimulai dari sosialisasi hingga praktik pembuatan produk sari jeruk. Sebelum dilaksanakannya proses pengolahan, terlebih dahulu pemateri memaparkan materi yang berisi alat dan bahan yang digunakan serta langkah-langkah pembuatan sari jeruk. Proses pengolahan sari jeruk dilaksanakan selama 2 jam. Hasilnya, produk olahan sari jeruk tercipta dan mampu meningkatkan nilai produk Jeruk Siam. Pemateri memberikan kesempatan pada peserta pelatihan untuk mencoba hasil olahan sari jeruk. Selain itu, membuka sesi evaluasi pada peserta pelatihan atas olahan sari jeruk yang dihasilkan.
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 Aufa Naili Fahrina Aviani Widyastuti Dewananda, Wiharta Elen Manura Wijaya Eny Suprapti Hafiez Sofyani Hafiez Sofyani Hafizi, Rahmani Hanif Fahror Rozi Hanif, Ahmad Faishal Junaidi, Muhammad Hilman Kinanti, Kania Putri Muhammad Mahardika Novi Primita Sari 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