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KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP KUALITAS HASIL AUDIT Fatimah, Annisa
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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

Abstract

Abstract: The aim of this research to examine: 1) do the auditor personal character include of locus of control, turnover intention, and self rate performance influence the dysfunctional behavior, and 2) do the dysfunctional behavior influence the audit quality.The sampling method of this research is purpossive sampling so that 281 auditors were choose and 86 datas can be used to analyze. Through quetionnare that measured by likert scale, this research use Path Analysis to examine all of that variables.  The result of this research showed that all of the independent variables influence the dysfunctional behavior so that increasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior increase.  On the contrary, decreasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior decrease too. Key words: auditor personal characteristic, audit quality.
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK Ratnawardhani, Eki Andika; Ernawati, Widi Dwi; Fatimah, Annisa
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9117

Abstract

The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of  research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK Ratnawardhani, Eki Andika; Ernawati, Widi Dwi; Fatimah, Annisa
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9117

Abstract

The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of  research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.
INTERNET MARKETING UNTUK MENINGKATKAN JARINGAN PEMASARAN PADA USAHA SANTRI PONDOK PESANTREN SALAF AL- QUR’AN (PPSQ) ASY-SYADZILI Fatimah, Annisa
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.16075

Abstract

The purpose of this PKM activity to provide knowledge sharing related to internet marketing to increase marketing in the Salaf Al-Qur'an Islamic Boarding School (PPSQ) Asy-Syadzili, Pakis Kembar, Malang. The first step for this program is to open the mind of the students that potential market for entrepreneurs for them is v widely. Marketing strategies continue to evolve from traditional marketing methods to modern methods. Taking the benefits by integrating this two methods to find the optimal point in marketing the products of students is very important to optimize sales of products that have been produced by students. It has been coordinated with the Pondok Pesantren Salaf Al-Qur'an (PPSQ) Asy-Syadzili, Pakis Kembar, Malang which will host the PKM activities by inviting all students. The presence of lecturers and students who are also entrepreneurial practitioners are expected to provide enlightenment and new knowledge that is quite meaningful for all participants.
Training on Preparing BUMDes Financial Reports Widiastuti, Retno; Magdalena, Marlina; Bakhrudin; Purnomo, Hari; Fatimah, Annisa; Jarnuzi, Ahmad
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 3 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i3.29262

Abstract

Purpose -This Community Service Activity (PKM) was carried out in order to provide training in preparing financial reports based on SAK ETAP and KEPMEN Desa No. 136 of 2022 with the help of the Village BUM Financial Recording and Reporting Application (PPAK). This training in preparing financial reports is a means of increasing transparency and accountability in the use of village funds for BUMDes Pulotondo, Ngunut District, Tulungagung Regency, which has been established since 2015 and has never prepared financial reports.   Design/methodology/approach – The method used in this PKM activity is: 1. Presentation of Material. Presentation of material regarding the steps for preparing financial reports is carried out by the lecturer together with students majoring in Accounting by explaining the material that has been prepared. 2. Practice. The practice of preparing financial reports using the BUM Desa Financial Recording and Reporting (PPAK) application is carried out by Lecturers and Accounting Department Students by showing/demonstrating directly how to use the application directly to the village officials managing BUMDes Pulotondo so that they are able to understand the work steps and know what should be done next.   Findings- The results that have been achieved with this training activity in preparing BUMDes financial reports are that village officials managing BUMDes have been greatly helped by this training because they have understood the steps in preparing financial reports and what reports must be presented so that they are in accordance with SAK ETAP and KEPMEN Desa No. 136 which requires BUMDes managers to prepare financial reports using the PPAK application. By preparing this financial report, it is hoped that BUMDes Pulotondo, Ngunut District, Tulungagung Regency can increase financial transparency and accountability as required by the government through the Ministry of Villages, Disadvantaged Regions and Transmigration. In accordance with Village Ministerial Decree No. 136   Originality/value – The implication of this community service is that BUMDes Pulotondo already has knowledge of how to prepare financial reports in accordance with SAK ETAP and Village Ministerial Decree No. 136. The novelty of this community service is the use of the Village BUM Financial Recording and Reporting (PPAK) application which was launched by the Ministry of Villages, Disadvantaged Regions and Transmigration at the end of 2022.
Pendampingan Penyusunan Struktur BUMDES Pulotondo Mulyo Berbasis Potensi Ekonomi di Desa Pulotondo, Tulungagung Fatimah, Annisa; Wijayanti, Rika; Ernawati, Widi Dwi; Magdalena, Marlina; Indrayati, Indrayati
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.437

Abstract

The Community Service Team (PKM) of the Malang State Polytechnic (Polinema) carried out activities on July 3-4, 2024 at Pulotondo Village, Ngunut District, Tulungagung Regency. This was done to assist the Village-Owned Enterprise or often referred to as Bumdes Pulotondo Mulyo in Pulotondo Village, Ngunut District - Tulungagung Regency in compiling its organizational structure. The existence of Pulotondo village through Bumdes Pulotondo Mulyo must receive serious attention. Bumdes is expected to be able to manage assets, service providers, and other businesses to improve the welfare of its people according to Permendesa No. 4 of 2015. All capital for Bumdes Pulotondo Mulyo is obtained through direct participation from separated Village assets. This PKM activity is carried out in several stages, namely during pre-activity, activity implementation and post-activity. Based on the results of the pre-activity, the potential superior businesses owned by Bumdes are catering businesses, livestock/fishery feed distributors, and have a household waste business management plan. Therefore, the design of the Bumdes Management structure must be appropriate. To achieve organizational goals, Bumdes management really needs the support of management functions. The organizational structure of Bumdes Pulotondo Mulyo is not yet effective and stable. The initial steps that have been taken are to prepare the organizational structure and educate the job descriptions of all Bumdes managers. This activity received a positive perception from the Bumdes Pulotondo Mulyo Management. According to Bumdes, the PKM activity is very useful and opens up new insights that are ready to be applied to the Bumdes organization. It is hoped that this assistance can continue to be focused on strengthening the community's economy, increasing information, knowledge and skills, which must be carried out in multiple aspects, both from the aspects of society, social, culture, village government policies and marketing potential for Bumdes Pulotondo Mulyo.
Utilization of Household Waste Through Waste Bank and Financial Management WIDIASTUTI, Retno; AKBAR, Dharmawan Iqbal; MAULA, Farisa Nur; FATIMAH, Annisa; HARIS, Zainal Abdul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1197

Abstract

Pulotondo Village is located in Ngunut District, Tulungagung Regency, East Java, with a population of 3,679, most of whom work in the agricultural sector. The problems and issues in this village are the people's habit of throwing household waste carelessly so that it can damage the environment. A dirty and damaged agricultural environment, with substandard irrigation quality, can kill the agricultural sector in the village. This activity aims to train BUMDes to have a significant role in converting household waste into products that have added value for community welfare, primarily through the Waste Bank program and its financial management. The methods used in this study were lectures, discussions and questions and answers with village managers, BUMDes, PKK group and village residents. The results of this training were an increase in the knowledge and skills of village residents in managing waste through the Waste Bank program.
PRODUCTION COSTS MAPPING TO SUPPORT THE CANVAS MODEL BUSINESS (BMC) AT BUMDES PULOTONDO MULYO - TULUNGAGUNG Fatimah, Annisa; Sari, Novita Permata; Syarifah, Saila Izza
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15436

Abstract

The aim of this applied research is to map production costs to support business feasibility analysis using the Business Model Canvas (BMC) method for Pulotondo Mulyo Village-Owned Enterprises, called BUMDes, which have a variety of potential superior products. Observations were made on business activities, interviews and documentation to collect data. The BMC method is used to design, outline and develop a company's business model which consists of nine key elements that cover all important aspects of a business, starting from the value proposition offered to customers, the resources needed to produce that value, to the way the company interact with customers and earn revenue. For this reason, as support for one of the elements required in BMC, this research calculates the cost of production using the full costing method to determine the appropriate selling price for BUMDes' superior products, namely Catering and Maggot (from Black Soldier Fly – BSF) products using the cost based pricing method in order to be able to compete with competitors and covers a wide market share. After these stages, a business feasibility analysis is carried out using Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The research results stated that the business was declared worthy of development.
Perbedaan Kualitas pada Remaja Overweight dan Non-Overweight di SMA Negeri 10 Kota Jambi Fatimah, Annisa; Wulansari, Arnati; Rahmawati, Helfi; Fatmawati, Tina Yuli
Prosiding Seminar Kesehatan Nasional Vol. 3 No. 1 (2024): Desember
Publisher : 3031-8572

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/prosiding.v3i1.223

Abstract

e level of food consumption in the adolescent age group is still classified as less in accordance with balanced dietary guidelines, which is still in the low category in the consumption of protein, fruits and vegetables, and the consumption of fat, sugar and salt is quite high. However, if calorie intake is not balanced with the amount of energy expended through physical activity, an increase in energy reserves stored in adipose tissue can lead to overweight. Diet quality, as an assessment of adherence to a balanced diet, has a role to play in improving health by recommending dietary diversity to meet nutrient needs and by preventing food-related noncommunicable diseases. The aim of this study was to determine the difference in diet quality between overweight and non-overweight adolescents in SMA N 10 Jambi City. This research was conducted in May-July 2024 in SMA N 10 Jambi City. This research is a quantitative study with cross sectional design. Data was collected using 3x24 hour food recall interviews. The sample size was 85 adolescents. Data analysis in this study used univariate and bivariate analysis using T- test. The results showed a percentage description of diet quality in adolescents, namely as many as 85 people (100%) had poor diet quality and as many as 41 people (48.2%) had overweight nutritional status. There is no difference between the diet quality of overweight adolescents and non-overweight adolescents with a Sig. 0,284. It can be concluded that there is no difference between the dietary quality of overweight and non- overweight adolescents. It is recommended that schools, in collaboration with the health centre, carry out counselling on the consumption of balanced, nutritious food, guided by the contents of my plate, in order to improve the quality of adolescent diet.
Local Culinary Online Marketing Education in Pulotondo Village Tulungagung Fatimah, Annisa; Sisdianto, Ersi; Noor, Nur Fariha binti Mohd
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/almuawanah.v5i1.20955

Abstract

This PKM was carried out in an effort to provide knowledge sharing related to local culinary online marketing education in Pulotondo Village, Ngunut – Tulungagung Regency. Village existence must be taken a serious attention from the government through related policies. One of them is by empowering the economy carried out by official institutions for community economic activities, namely BUMDes . BUMDes manages village economic assets and resources in the context of empowering the village community's economy so that BUMDes directly participates in managing the economy in the village. One of the business fields that BUMDes can choose is a joint venture with the community. Therefore BUMDes business marketing education with various trainings that can increase the village's economic income. The initial step for educating the BUMDes Management Team as a contributor to strengthening the community's economy is to provide information, knowledge and skills, which must be carried out in multi-aspects, both from the community, social, cultural aspects, government policies and marketing potential for them. Growing entrepreneurial ideas, planning strategies to marketing continues to evolve into the needs of today's society. The PKM activity program is planned to be implemented has been coordinated with the BUMDes Management Team for Pulotondo Village, Kec . Ngunut – Kab . Tulungagung which will host the PKM activities by inviting all parties related to the PKM program. The presence of lecturers and students who are also entrepreneurial practitioners is expected to provide enlightenment and new knowledge which is quite meaningful for all participants.