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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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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.
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.
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
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.
Sistem Informasi Akuntansi, Kualitas Pemeriksaan Pajak dan Kepatuhan Perpajakan dengan E-Filling sebagai Variabel Mediasi Utami, Dharis Septian Putri; Estiningrum, Sri Dwi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 1 (2023): Nominal April 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.52635

Abstract

Abstrak: Sistem Informasi Akuntansi, Kualitas Pemeriksaan Pajak Dan Kepatuhan Perpajakan Dengan E-Filling Sebagai Variabel Mediasi. Tujuan penelitian mengukur dan mengidentifikasi pengaruh langsung dan tidak langsung penerapan sistem informasi akuntansi terhadap tingkat kualitas pemeriksaan pajak dan kepatuhan perpajakan melalui implementasi e-filling. Penelitian dilakukan di KPP Pratama Tulungagung. Metode pengujian yang digunakan dalam penelitian ini adalah pemodelan persamaan struktural dengan program SPSS. Data penelitian dikumpulkan menggunakan kuesioner sehingga menghasilkan data primer. Data pendukung diperoleh dari pihak KPP Pratama Tulungagung. Sampel diambil dari dua bagian responden yaitu pemeriksa pajak dan Wajib Pajak Orang Pribadi menggunakan metode purposive sampling. Melalui metode purposive sampling diperoleh sampel 7 pemeriksa pajak dan 100 Wajib Pajak Orang Pribadi. Sampel pemeriksa pajak digunakan untuk mengukur tingkat kualitas pemeriksaan pajak dan sampel Wajib Pajak digunakan untuk mengukur tingkat kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh terhadap kualitas pemeriksaan pajak baik secara langsung maupun melalui e-filling sebagai mediasi, sistem informasi akuntansi berpengaruh secara langsung terhadap kepatuhan perpajakan, melalui e-filling sistem informasi akuntansi tidak memiliki pengaruh terhadap kepatuhan perpajakan.Kata kunci: Sistem Informasi Akuntansi, Pemeriksaan, Kepatuhan, Pajak, E-Filling Abstract: Accounting Information System, Tax Audit Quality and Tax Compliance with E-Filling as a Mediation Variable. The objectives of this study is to identify and calculate the direct and indirect effect of the application of Accounting Information System on Tax Audit Quality and Tax Compliance with E-Filling through the implementation of e-filling. This study conducted in KPP Pratama Tulungagung. In this study, the testing method used is in the form of structural equation modeling assisted by the SPSS program. Research data was collected using a questionnaire, so as to produce primary data. Supporting data was obtained from the KPP Pratama Tulungagung. In this study, the research sample was taken from two parts of the respondents, namely tax audits and individual taxpayers using purposive sampling method. By using this purposive sampling method, the research samples obtained were seven and 100 individual taxpayers. This tax audit sample aims to measure the level of tax audit quality and the taxpayer sample is intended to measure the level of tax compliance. The results show that the accounting information system variable affects the quality of tax audits, both directly and through e-filling as a mediating variable, accounting information systems have a direct effect on tax compliance, through e-filling accounting information systems have no effect on tax compliance.Keywords: Accounting Information System, Inspection, Compliance, Tax, E-Filling
Evaluating the role of management accounting in sustainable business practices Estiningrum, Sri Dwi; Astutiningsih, Sri Eka; Maimuna, Nadya Amalia
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1145800

Abstract

This study evaluates the role of management accounting in promoting sustainable business practices through a qualitative literature review. As organizations increasingly recognize the importance of sustainability, management accounting has emerged as a critical tool for integrating environmental, social, and economic considerations into decision-making processes. The literature highlights several key functions of management accounting, including the provision of relevant information for sustainability reporting, the development of performance measurement systems that align with sustainability goals, and the facilitation of strategic planning for sustainable resource allocation. Additionally, management accountants play a crucial role in fostering a culture of sustainability within organizations by supporting cross-functional collaboration and enhancing stakeholder engagement. The findings suggest that effective management accounting practices not only contribute to improved sustainability performance but also enhance the overall competitiveness of businesses in a rapidly changing market landscape. This study underscores the need for further research to explore the evolving role of management accounting in sustainability and to identify best practices that organizations can adopt to leverage management accounting as a driver of sustainable business practices. By doing so, businesses can better navigate the complexities of sustainability challenges and contribute to a more sustainable future.
KNOWLEDGE AND UNDERSTANDING ABOUT PREPARATION OF HOUSEHOLD ACCOUNTS OF THE VILLAGERS OF KOTARANA COMMUNITY KHONGMAI SUB-DISTRICT, YARANG DISTRICT, PATTANI PROVINCE, THAILAND Suriaya Yusoh; Sri Dwi Estiningrum
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 1 No. 03 (2023): NOVEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

This research aims to analyze the characteristics of income and cost behavior, procedures for accounting records in households and study the problems and obstacles in preparing household bookkeeping in Kotarana Village, Khlongmai sub-district, Yarang Regency Province,Pattani Thailand. The respondent analysis technique used was 74 people who had a fixed income. The analysis technique in this research is an interview using a questionnaire regarding knowledge of home bookkeeping stairs using statistical testing with frequency, mean and standard deviation. The research results show that the majority of respondents have a fixed income, an average of 4,001-10,000 bath with expenditure flat-average is 4,001-10,000 bath. Recording Household accounting is carried out to record income and expenses on a weekly basis. Factors that cause problems and obstacles in preparing household bookkeeping for the people of Kotarana Village. Most of the people of Kotarana Village experience problems in preparing themselves, namely having many responsibilities that are not continuous recording Household accounting and consistently lack of experience and complexity in household bookkeeping result in people wasting time and not being able to memorize income items that occur everyday. Knowledge The lack of understanding and resources for further studies to record household bookkeeping means that most farmer groups do not own continuous household bookkeeping records.
Analisis Perilaku Konsumen Muslim dalam Berbelanja Melalui TikTok Shop Aisah, Siti; Astutiningsih, Sri Eka; Estiningrum, Sri Dwi; Maimuna, Nadya Amalia
Comprehensive Journal of Islamic Studies Vol. 2 No. 2 Mei (2025): Comprehensive Journal of Islamic Studies (STAIZA)
Publisher : Tim Jurnal STAI KH. Zainuddin Ponpes Mojosari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63829/js.v2i2mei.39

Abstract

 This study aims to examine the shopping behavior of Muslim consumers on the TikTok Shop platform from an Islamic perspective. This study employs a qualitative methodology utilizing a field research approach, where data is collected directly from the research setting. Field research is research in which data and information are obtained through observation, interviews and documentation. The subjects in this study were Z generation in Patranrejo Village, Berbek District, Nganjuk Regency. The results of this study show that (1) Consumption behavior in shopping Z generation in Patranrejo Village prefers to shop online because of the large selection of goods, easy, and affordable prices. 2) The seven informants, two of whom already have a plan to allocate funds for expenditure, while the remaining five informants do not have an allocation of funds for shopping. (3) Consumer shopping patterns on TikTok social media come from the intensity of watching videos and live streaming that offer promo prices that lead to product purchases. Based on the findings of this study, it is recommended that Muslim consumers adhere to the principles, ethical guidelines, and consumption boundaries outlined in Islamic teachings when engaging in shopping activities. 
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