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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Research Collections Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL EKONOMI SYARIAH Jurnal Riset Akuntansi dan Auditing
Sri Dwi Estiningrum
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
The Influence of Sharia Marketing and Religiosity on Transaction Decisions in Islamic Financial Institutions with Interest as a Mediation Variable Astutiningsih, Sri Eka; Estiningrum, Sri Dwi; Aisah, Siti
JURNAL EKONOMI SYARIAH Vol 8, No 2 (2023): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v8i2.7912

Abstract

Introduction to The Problem: Islamic financial institutions in Indonesia are growing rapidly. The development of Islamic financial institutions has attracted the attention of the public, both students and those who are already working.Purpose/Objective Study: This study aims to determine the influence of sharia marketing and religiosity on transaction decisions in Islamic financial institutions, with interest as a mediation variable.Design/Methodology/Approach: This research is a quantitative study and the sample in this study was 70 respondents. The data collection techniques using questionnaires with a Likert scale. The data analysis technique used is mediation analysis using the smart-PLS application.Findings: Based on the analysis test conducted, it shows that there is a direct influence between sharia marketing variables and interest variables; interest variables and religiosity variables affect transaction decision variables. The results of the religiosity variable test did not affect interest directly, and the sharia marketing variable did not affect the transaction decision variable directly. Based on the results of the mediation test, there is an indirect influence between sharia marketing variables on transaction decisions with interest as mediation variable. In contrast to the mediation results of the variable religiosity on transaction decisions with interest as a mediating variable, which show no indirect influence. The conclusion is there is full mediation where the interest variable is able to mediate sharia marketing variable on transaction decisions variable, and the interest variable cannot mediate the effect of religiosity on transaction decisions variable.
The effect of mudharabah financing on the development of MSME in the new normal era Sari, Antin Laila; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4i11.1802

Abstract

MSMEs (Micro Small and Medium Enterprises) are known as one of the sectors which had undergone a decline in line with the COVID-19 pandemic. Capital is known to be an important issue for MSMEs at the time of the pandemic. The fluctuating income also influences the economy. The existence of Islamic financial organizations with various sharia-based financing products now becomes such a good option to be applied. One of the financing products in financing with a mudharabah contract. This study was done on purpose to help determine how the effect of mudharabah financing on the development of MSMEs in the new normal era. This research applies a quantitative approach, and the primary data to make a questionnaire to customers of MSME owners listed at Al Madani sharia cooperative. The analytical method used is the instrument test, classical assumptions, hypothesis testing and the coefficient of determination. Produces that mudharabah financing has a positive effect on the development of MSMEs. Reflected from the test result a calculated value of 5.980> 2.023 and a significance of 0.000<0.05. So, mudharabah financing gives such a positive influence on the development of MSMEs.
Pengaruh modal, jam kerja, dan lama usaha terhadap pendapatan UMKM counter pulsa di Kecamatan Pace Hidayah, Siti Nurul; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2423

Abstract

One of the demands that are now emerging due to globalization and technological advances, where people are now starting to become familiar with smartphone technology is the credit purchase service. To be able to survive in the midst of intense business competition, especially if competitors have better human resources and application of technology, the existing credit counter MSMEs compared to start-up companies should have strong capital in order to maintain their existence and consumers. This study aims to determine the effect of capital, working hours, and length of business on the income of UMKM counter pulses located in Pace District. This research is a quantitative research with the data used are primary data and secondary data. The research instrument is a questionnaire. The results of this study are the variables of capital, length of work, and length of business have a positive and significant influence on the income of UMKM counter pulses in Pace District. From the results of these studies, it can be concluded that the greater the capital and the longer the work and business, the higher the income of UMKM counter pulses in Pace District.
Penerapan Sistem Informasi Akuntansi dalam Pengelolaan Keuangan pada UMKM Wingko Bunda di Tulungagung Alfionita, Yesica Lety; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2556

Abstract

Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an accounting information system for small and medium enterprises. This finding is based on the original research data collected at Wingko Bunda SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for SMEs owners to use in making decisions about their company, according to research findings.
Sistem Informasi Akuntansi dan Manajemen Risiko dengan Pengendalian Internal Sebagai Variabel Intervening dalam Penyaluran Pembiayaan Sri Dwi Estiningrum; Haniva Ariviany; Sri Eka Astutiningsih; Siti Aisah
Jurnal Riset Akuntansi dan Auditing Vol 10 No 3 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i3.583

Abstract

Efisiensi penyaluran dana pembiayaan memerlukan suatu sistem informasi akuntansi dan penerapan manajemen risiko yang tepat serta pengendalian internal yang memadai agar tercapai tujuan utama pihak perbankan. Sehingga tujuan penelitian ini adalah untuk menganalisis pengaruh sistem informasi akuntansi dan penerapan manajemen risiko terhadap penyaluran pembiayaan dengan pengendalian internal sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif statistik asosiatif komparatif dengan teknik pengumpulan data melalui penyebaran kuesioner dan studi kepustakaan yang diperoleh dari dokumen tertulis maupun sumber internet. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan pertimbangan tertentu, sehingga diperoleh sampel yang memenuhi kriteria sebanyak 42 responden yaitu pegawai yang kompeten di bidang penyaluran pembiayaan pada Bank Pembiayaan Rakyat Syariah Artha Pamenang Kediri. Model analisis yang digunakan adalah analisis jalur dengan pengujian hipotesis menggunakan software smart-PLS versi 4. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan manajemen risiko berpengaruh terhadap penyaluran pembiayaan, sistem informasi akuntansi dan manajemen risiko berpengaruh terhadap pengendalian internal, pengendalian internal berpengaruh terhadap penyaluran pembiayaan. Pengendalian internal tidak mampu mengintervening sistem informasi akuntansi dan manajemen risiko terhadap penyaluran pembiayaan. Penelitian ini berimplikasi pada peningkatan efektivitas sistem informasi akuntansi, kehandalan sistem pengendalian internal, dan manajemen risiko dalam penyaluran pembiayaan pada lembaga keuangan.
Co-Authors Alfiani, Anggi Alfionita, Yesica Lety Haniva Ariviany Santiago, Mohammad David Sari, Antin Laila Siti Aisah SITI AISAH Siti Nurul Hidayah Sri Eka Astutiningsih