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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 Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen Strategi dan Aplikasi Bisnis ACTIVA: Jurnal Ekonomi Syariah JURNAL EKONOMI SYARIAH Journal Of Business, Finance, and Economics (JBFE) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Wadiah : Jurnal Perbankan Syariah Jurnal Riset Akuntansi dan Auditing Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 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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Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung) Dwi Enggar Wati; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.922

Abstract

Internal control has an important role for the company to minimize and expedite the company's operational activities. As the goal of a business organization is to generate the highest profit and guarantee the wealth of investors and creditors. The purpose of this study was to determine the improvement of internal control on the purchase of raw materials at PT. Gajah Mas Tulungagung during the pandemic. The results of this study indicate that the internal control in the process of purchasing raw materials in the pre-pandemic period by PT. Gajah Mas Tulungagung is by reconciling the inventory book with the stock of goods in the warehouse, internal control in the process of purchasing raw materials during the pandemic by PT. Gajah Mas Tulungagung, namely by separator of functional responsibilities and system of recording procedures, Constraints in implementing internal control in the process of purchasing raw materials during the pandemic by PT Gajah Mas Tulungagung is the Delay in Arrival of Ordered Goods due to long distances from suppliers, The company's efforts in internal control during the process of purchasing raw materials in During the pandemic period, companies are carried out by buying raw materials at low prices with the aim of minimizing expenses in the production process, and getting as much profit as possible from production.
Evaluasi atas Perancangan Sistem Informasi Akuntansi Penjualan Kredit pada Usaha Kecil Yu Anita Nila Vandarita; Sri Dwi Estiningrum
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.008

Abstract

This study aims to design a new credit sales system that is more effective and efficient in managing UD. Sampun Mapan’s credit sales transaction data. This study uses a qualitative method, starting from collecting all data related to credit sales. Then the data is presented in a flowchart and designing a credit sales system using Microsoft Access with the MySQL programming language. The result of this study is a computerized credit sales system design that has been adjusted to the company’s credit sales needs.ABSTRAKPenelitian ini bertujuan untuk merancang sistem penjualan kredit baru yang lebih efektif dan efisien dalam mengelola data transaksi penjualan kredit UD. Sampun Mapan. Penelitian ini menggunakan metode kualitatif, dimulai dari pengumpulan semua data yang berkaitan dengan penjualan kredit, kemudian data disajikan dalam bentuk flowchart dan tahap terakhir merancang sistem penjualan kredit menggunakan Microsoft Access dengan bahasa pemrograman MySQL. Hasil penelitian berupa sebuah rancangan sistem penjualan kredit terkomputerisasi yang telah disesuaikan dengan kebutuhan penjualan kredit perusahaan.
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover dan Net Profit Margin Terhadap Profitabilitas Agustin Chandra Dewi; Sri Dwi Estiningrum
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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

Abstract

This study aims to examine and determine the effect of the Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Net Profit Margin on Profitability (Return on Assets). The research uses an associative approach, and the type of data used is quantitative in the form of secondary data, which is analyzed using a financial ratio scale. The population in this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 periods, which are 26 companies. There were 12 manufacturing companies in the food and beverage sub-sector that met the criteria so that the sample to be used was 36. The results showed that the current Ratio had no significant effect on Return on Assets. Meanwhile, theDebt to Equity Ratio, Total Asset Turnover, and Net Profit Margin significantly affect Return on Assets. The research results will also have implications for business actors. Companies must be able to utilize their assets and capital optimally and efficiently and continuously monitor how their financial health is, primarily related to matters that can affect the company's profitability, such as related to asset management and owned capital. In order to be able to maintain the viability of the business or company.
Faktor-Faktor yang Mempengaruhi Pajak Pertambahan Nilai pada PT. Unilever Indonesia Tbk Agustin Adi Yuliyanti; Sri Dwi Estiningrum
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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Abstract

This research aims to determine the factors that can affect the value added tax such as inflation, interest rates, and the value of exports at PT. Unilever Indonesia, Tbk. Research with a quantitative approach with secondary data types, namely periodic data (time series). The population of this research is the company's financial statements PT. Unilever Indonesia, Tbk for the period of the quarter or quarter in the period 2006-2020 or 15 years with a sample of 60 data. Furthermore, the data were analyzed using multiple linear regression assisted by SPSS Version 26 program. The results showed that interest rates and export values ​​had no effect on value added tax, while inflation had a significant effect on value added tax. Even though inflation can increase VAT through selling prices, but inflation that is too high can reduce people's purchasing power so that company sales will decrease, thus this can indicate to PT Unilever Indonesia, Tbk and also other companies that there is a need for detailed supervision of the supply chain. When inflation occurs, the company is advised to continue to produce in the amount it should and the sales chain such as distributors and retailers to continue to distribute normally, this aims to avoid product shortages and continue to increase inflation. In addition, the government is required to manage inflation effectively and efficiently so that the production strategy is not disrupted by price increases.
Penerapan Good Corporate Governance dalam Manajemen Risiko Bank Perkreditan Rakyat Syariah Nurid Fadhilatul B. M; Nurul Hanani; Sri Dwi Estiningrum
WADIAH Vol. 2 No. 2 (2018): Wadiah : Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.55 KB) | DOI: 10.30762/wadiah.v2i2.2998

Abstract

Management of Sharia finance company is based on good corporate governance principle. It’s principle applied to manage company operational and kept sharia finance company among the bankings competition. Its company activities has many risks indeed. Since company as funding and financing party, so its confront the vital risk. Because of that, its has good risk management needed. Moreover, in the risk of financing. The risk management on the sharia finance company based on the sharia banking’s regulation. Its regulation include of Good Corporate Governance principle and Risk Management principle. For having to know this application is research carefully on the sharia finance company of BPRS Lantabur Tebuireng.This research makes use of qualitative approach with collecting data methods are observation, interview and documentation. Analysis process in this research are data reduction, description, makes conclusion and the last is data’s validity checking.The research result shows that application of good corporate governance (GCG principle) in the risk management of BPRS Lantabur Tebuireng’s financing are good. Amount four aspect of Good Corporate Governance (GCG) principle were good application are transparency, accountability, responsibility, and fairness. Meanwhile, one aspect of Good Corporate Governance (GCG) principle were bad application (not effective) is independency. Its independency aspect on the financing’s decision making is not effective yet. By the result of that, BPRS Lantabur Tebuireng needs good management process to cover financing analysis from customers financing propose.
Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19 Giovani Rizki Dhia Aldila; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1024

Abstract

The existence of Covid-19 in the government sector led to the issuance of Presidential Instruction Number 4 of 2020 which contains a budget priority policy for handling Covid-19, namely refocusing the budget for regional work units (SKPD). In making policy, a leader needs to pay attention to the situation, condition, and observe when carrying out the strategy to be taken, of course by taking into account the inhibiting factors and supporting factors, and communication. In taking action decisions, it is necessary to look at the positive and negative sides and think about the consequences of making a decision. With this regulation, it is hoped that the budget can be allocated optimally through several strategies. From the strategies carried out, among others, delaying programs and activities, reducing this spending budget also has an impact on UMKM actors because not all can participate due to target restrictions, and training is postponed. This study aims to see and examine the steps taken in optimizing the budget. This research method is qualitative, data collection is done by triangulation (combined observation, interviews, documentation). This research begins by conducting a survey to the research location, then collecting data which includes observation, interviews, documentation of the results of data collection, then analyzes the data by means of identification. Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities that have been quite successful, as can be seen through the Government Performance Report (LKJIP) 2020-2021.
PENGARUH PENGETAHUAN, PELATIHAN, PERTIMBANGAN TERHADAP MINAT MAHASISWA AKUNTANSI SYARIAH BERKARIR DI LEMBAGA KEUANGAN SYARIAH Meilina Budiarsih; Sri Dwi Estiningrum
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.43170

Abstract

Abstract. The research theme is” Sharia Accounting”. The purpose of this study was to examine the effect of Islamic iknowledge, training, and iconsiderations on student interest in a careerin Islamic financial institutions. The object of this research is sharia accounting students at Sayyid Ali Rahmatullah State Islamic University  Tulungagung. The study sample was 89 students. The research method is quantitative. The results of the study are: 1) knowledge has no significant effect on student interest in careers, 2) training has a significant ieffect on student interest in icareers, 3) considerations have a isignificant effect on student interest in careers.Keywords. Knowledge, Training, Considerations, careers.Abstrak. Tema penelitian ini adalah “Akuntansi Syariah”. Tujuan dari penelitian ini adalah untuk menguji pengaruh pengetahuan, pelatihan, dan pertimbangan terhadap minat mahasiswa untuk berkarir di lembaga keuangan syariah. Objek penelitian ini adalah mahasiswa akuntansi syariah di Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung. Sampel penelitian adalah 89 mahasiswa. Metode penelitian ini adalah kuantitatif. Hasil penelitian adalah: 1) pengetahuan berpengaruh tidak signifikan terhadap minat karir mahasiswa, 2) pelatihan berpengaruh signifikan terhadap minat karir mahasiswa, 3) pertimbangan berpengaruh signifikan terhadap minat karir mahasiswa.
Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Irdina Asri Kartikasari; Sri Dwi Estiningrum
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.36225

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh internal dan eksternal wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di desa Domasan. Pengaruh internal seperti kesadaran wajib pajak, sedangkan pengaruh eksternal yang mempengaruhi wajib pajak ialah sosialisasi perpajakan, usia dan jenis pekerjaan. Objek dalam penelitian ialah masyarakat Desa Domasan, Kecamatan Kalidawir, Kabupaten Tulungagung dan subjek penelitian adalah masyarakat yang terdafatar sebagai wajib pajak dan memiliki surat pemberitahuan tagihan (SPT). Total sampel yang diambil yakni 100 responden. Data  dianalisis dengan menggunakan SPSS26.0. Analisis data dengan menggunakan uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Dari analisis yang dilakukan, hasil penelitian menunjukkan bahwa secara parsial sosialisasi perpajakan, usia, jenis pekerjaan dan kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan membayar pajak bumi dan bangunan. Dengan nilai koefisien determinasi sebesar 0,130 maka memiliki distribusi sebesar 13% terhadap kepatuhan membayar pajak bumi dan bangunan, sedangkan 87% dipengaruhi oleh faktor-faktor lain diluar regresi yang dianalisis.
TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN SAK ETAP Nadia Eka Famila; Sri Dwi Estiningrum
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.44494

Abstract

This study aims to obtain empirical the effect of education level, understanding of accounting, and utilization of information technology on the application of Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA/ SAK ETAP) based on computerization. The object in this study is cooperatives in Kedungwaru District, Tulungagung Regency, which totals 136 units. A questionnaire was selected either through a paper-based survey questionnaire or an online survey so that information is obtained in the form of primary data. The research method used is quantitative associative with multiple regression analysis using the SPSS 26 tool. The results of this study indicate that education level and utilization of information technology partially affect the application of computerized-based SAK ETAP, while accounting understanding partially does not affect the application of computerized-based SAK ETAP. Simultaneous testing shows that education level, accounting understanding, and utilization of information technology affect the application of computerized-based SAK ETAP.
PERAN PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA MENURUT PERSPEKTIF SYARIAH PADA DESA RINGINPITU KABUPATEN TULUNGAGUNG erika Indah Sastiya Putri; Sri Dwi Estiningrum
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 2 (2022): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i2.239

Abstract

Abstract The goal of this research is to establish the Village Government's responsibilities for the proper management of the Village Fund, including its planning, implementation, administration, accountability, and reporting. This research is categorized as a qualitative research based on the results of interviews and observations. Village officials who are involved in the administration of village funds are the informants in this study. According to the study's findings, village governments play a role in the administration of village funds, and they do so in accordance with Islamic law, which places a premium on the welfare of communities in accordance with the four traits of the Prophet. This is evidenced by the government conducting open deliberation and evidence of reporting activities accompanied by the Treasurer and approved by the Village Head.
Co-Authors Agustin Adi Yuliyanti Agustin Chandra Dewi Alfiani, Anggi Alfionita, Yesica Lety Anggi Alfiani Azzahroo, Risma Arum Bela Kusuma Wardani Dwi Enggar Wati erika Indah Sastiya Putri Giovani Rizki Dhia Aldila Haniva Ariviany Iqbalur Rusydi Irdina Asri Kartikasari Laidiana Fauqol Ngadati Mahiro Langgeng Tri Wibowo Maimuna, Nadya Amalia Meilina Budiarsih Mohammad David Santiago Nadia Eka Famila Nining Nur Safitri Nurid Fadhilatul B. M Nurul Hanani Riswatul Hasanah Santiago, Mohammad David Sari, Antin Laila Siti Aisah SITI AISAH Siti Azizjah Siti Nurul Hidayah Sri Eka Astutiningsih Suriaya Yusoh Utami, Dharis Septian Putri Yu Anita Nila Vandarita Yu Anita Nila Vandarita