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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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ANALISIS IMPLEMENTASI AKUNTANSI PEMBIAYAAN MUSYARAKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI (PSAK) 106 DI BMT HARUM TULUNGAGUNG Laidiana Fauqol Ngadati Mahiro; 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.v23i1.5686

Abstract

This research is motivated by the phenomenon that in practice musyarakah financing products in Islamic financial institutions have not been implemented properly, there are some confusions during accounting measurement and presentation and there are still some practical problems that are suggested to be resolved in accordance with the objectives of the implementation of the musyarakah contract. Research on musyarakah contracts is mostly done in Islamic Bank financial institutions, while in financial institutions such as Baitul Maal wa Tamwil (BMT) it is still rarely done. This study aims to determine the suitability of the application of musharaka accounting at BMT Harum Tulungagung based on PSAK No. 106. This research is a case study research using a qualitative approach. Data analysis was carried out by means of descriptive data analysis. The results of this study indicate that the Musyarakah financing of BMT Harum Tulungagung is not fully in accordance with PSAK 106. The analysis of the suitability of the application of musyarakah accounting based on PSAK 106 shows that the recognition and measurement of Musyarakah financing is in accordance with PSAK 106. However, the presentation and disclosure is not fully in accordance with PSAK. 106 because cash handed over to active partners is presented as musyarakah financing and the presentation of the recording of financing is not in accordance with PSAK 106 because the active partner only keeps a simple record. Keywords: Musyarakah, Sharia Accounting, PSAK No. 106
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.
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.
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.
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.
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.
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