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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Konseling dan Pendidikan Ekuitas: Jurnal Pendidikan Ekonomi Research Collections Jurnal Akuntansi dan Pajak JURNAL MANAJEMEN MOTIVASI Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACTIVA: Jurnal Ekonomi Syariah JURNAL EKONOMI SYARIAH Jurnal Riset Akuntansi dan Auditing Journal of Humanities and Social Studies Ekuitas Jurnal Pnedidikan Ekonomi Comprehensive Journal of Islamic Studies
Sri Dwi Estiningrum
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AKUNTANSI Estiningrum, Sri Dwi
Research Collections Book Collections 2013
Publisher : Research Collections

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

Abstract

Banyak orang yang berfikir bahwa Akuntansi adalah suatu bidang ilmu yang terlalu “tinggi” untuk dapat dipahami dengan mudah. Buku ini disusun dengan maksud membantu bagi para pembaca dalam mempelajari akuntansi. Dengan mempelajari buku ini, diharapkan para pembaca dapat memahami bagaimana proses pencatatan transaksi sampai dengan dihasilkan laporan keuangan dan dapat juga memperoleh gambaran yang jelas, sehingga dapat digunakan sebagai dasar untuk mengembangkan karier di masa depan dalam bidang akuntansi.Akuntansi merupakan pengetahuan yang luas dan komplek, kesalahan dalam memahami akan mengakibatkan kesalahan persepsi dan interpretasi terhadap pengertian dan pelaporan akuntansi.Buku in i mer upakan pe ngan tar di dalam m emah amiakuntansi, sehingga pembahasannya disajikan dengan bahasa yang sederhana, dengan tujuan untuk memudahkan para pembaca dalam mempelajari dan memahami tanpa harus menyimpang dari konsep-konsep yang mendasarinya.Pe n ulis  m e n y ada r i  b ah wa  b uk u  in i  m a sih  b an y ak kekurangannya. Oleh karena itu penulis akan sangat berterima kasih, apabila pembaca sudi memberikan tanggapan baik berupa kritik maupun saran demi kesempurnaannya
Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM Santiago, Mohammad David; Estiningrum, Sri Dwi
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.34373

Abstract

This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports." This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.
Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa Alfiani, Anggi; Estiningrum, Sri Dwi
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.36125

Abstract

This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.
Preferensi Mahasiswa dalam Menggunakan Quick Response Code Indonesia Standard (QRIS) sebagai Teknologi Pembayaran Risma Arum Azzahroo; Sri Dwi Estiningrum
JURNAL MANAJEMEN MOTIVASI Vol 17, No 1 (2021): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v17i1.2800

Abstract

Sistem pembayaran berbasis digital telah menambah variasi dari model hingga interaksi pembayaran. Penggunaan sistem pembayaran kode QR (Quick Response) merupakan sistem yang sedang popular saat ini. Pada tanggal 1 Januari 2020, Bank Indonesia resmi merilis standar untuk penggunaan kode QR Indonesia dengan nama Quick Response Code Indonesia Standard (QRIS). Salah satu alasan diadakannya peluncuran kanal pembayaran ini karena para pedagang  ketika dalam bertransaksi non-tunai harus menyediakan banyak kode QR dari berbagai penerbit.Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi niat menggunakan QRIS sebagai teknologi pembayaran berdasarkan identifikasi faktor-faktor pada Model Unified Theory of Acceptance and Use of Technology (UTAUT). Model penelitian ini menggunakan 98 tanggapan responden dari penyebaran kuesioner melalui google form. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian ini menunjukkan ekspektasi kinerja dan kondisi yang memfasilitasi memiliki pengaruh terhadap minat menggunakan QRIS sebagai teknologi pembayaran. Ekspektasi usaha dan pengaruh sosial bukanlah prediktor signifikan yang mempengaruhi minat menggunakan QRIS.
Peran Kelompok Tani Bumi Lestari Kedoyo dalam Meningkatkan Kesejahteraan Peta Langgeng Tri Wibowo; Sri Dwi Estiningrum
ACTIVA: Jurnal Ekonomi Syariah Vol 4 No 2 (2021): Oktober
Publisher : LP3M STITNU Al Hikmah Mojokerto

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Abstract

The agricultural sector has an important role in the economic development of a country. The contribution of the agricultural sector to the country's economic development lies in the provision of food and the occurrence of a larger and increasing food surplus for the entire community, encouraging the expansion of the secondary (industrial) and tertiary (services) sectors, increasing the country's foreign exchange earnings, increasing community and village income, and improve the welfare of society. As time goes by, the lives of farming communities in Indonesia are getting more attention with the initiative to establish an institution that aims to improve farmers' skills and improve the welfare of farmers through various agricultural activities that lead to modernity. This study aims to examine more deeply the role and constraints faced by the Bumi Lestari Kedoyo farmer group in an effort to improve the skills and welfare of farmers in Kedoyo Village both conventionally and prosperously according to Islam. This research uses qualitative research by conducting direct research to the field. This study uses a sampling technique with the Snowball Sampling technique and the data collection uses the method of observation, interviews and documentation to obtain accurate data. The results of this study indicate that farmers' welfare has been achieved conventionally and Islamically, but the existence of farmer groups has not been able to play a full role in improving farmers' welfare. This is due to the lack of awareness of farmers in participating in farmer group activities.
Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM Mohammad David Santiago; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.34373

Abstract

This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports." This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.
Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa Anggi Alfiani; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.36125

Abstract

This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.
Pengaruh Variabel Internal UMKM terhadap Kualitas Laporan Keuangan Nining Nur Safitri; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.813

Abstract

The purpose of this study was to determine the effect of the internal characteristics of SMEs on the quality of financial reporting. This research is a type of quantitative research. This research was conducted in sembung skin crackers, Tulungagung. The participants of this study were all SMEs in the leather cracker industry. To obtain 31 respondents, purposive sampling was conducted. Questionnaires were used to collect data, which were then routed to analysis. The results of this study indicate that the competence of human resources, accounting expertise, and use of technology all have a significant influence on the quality of information. The varying quality of financial reports has no effect on the quality of information. The implications of this research are expected to be a balancing material for SMEs to be able to improve financial reports.
Analisis Faktor Penyebab Audit Delay: (Studi Kasus Pada Perusahaan Jasa Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Riswatul Hasanah; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.816

Abstract

The study aimed to determine the effect of profitabilit and solvency on audit delay in financial services companies listed on the Indonesia Stock Exchange for the period 2019-2020. The study used a quantitative approach. The data collection tecnique was documentation, namely by collecting and recording the financial report of financial service companies listed on the Indonesia stock exchange for the period 2019-2020. The analysis technique used was multiple linier regressions. ANOVA the result showed that profitability and solvency owned simultaneous effect on audit delay.
Keberhasilan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Trenggalek Bela Kusuma Wardani; Sri Dwi Estiningrum
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5519

Abstract

The Rural and Urban Land and Building Tax is a source of Regional Income that will later become a milestone for the development and progress of the region itself, therefore it is important to know how the effectiveness, growth rate and contribution of PBB-P2 collection for Regional Original Income is, these points also become the purpose of this research. The research method applied in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The unit of analysis in this research is the Regional Finance Agency of Trenggalek Regency. The primary data source of the research is based on the results of interviews with the Head of Sub-Division of Data Collection, Registration, and Regional Tax Services and the Head of Sub-Division of Verification, Collection, Reporting, and Settlement of Regional Taxes, while the secondary data source comes from the Budget Realization Report of Trenggalek Regency for 2017-2021 The result of this study indicates that the effectiveness and growth rate of PBB-P2 in the Trenggalek Regency is quite effective, but it has a lesser contribution. Keywords : Collection, PAD, PBB-P2, Taxation.
Co-Authors Alfiani, Anggi Alfionita, Yesica Lety Anggi Alfiani Bela Kusuma Wardani Dwi Enggar Wati Giovani Rizki Dhia Aldila Haniva Ariviany Irdina Asri Kartikasari Laidiana Fauqol Ngadati Mahiro Langgeng Tri Wibowo Maimuna, Nadya Amalia Mohammad David Santiago Nadia Eka Famila Nining Nur Safitri Risma Arum Azzahroo Riswatul Hasanah Santiago, Mohammad David Sari, Antin Laila Siti Aisah SITI AISAH Siti Nurul Hidayah Sri Eka Astutiningsih Suriaya Yusoh Utami, Dharis Septian Putri