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<![CDATA[Efektivitas Pengendalian Internal Persediaan Obat-Obatan Penanggulangan Covid-19 Di Instalasi Farmasi Dinas Kesehatan Provinsi Jambi ]]>
<![CDATA[Uni Mardhotillah]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v11i2.2823
<![CDATA[This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.]]>
<![CDATA[Kualitas Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Kesehatan yang Listing Di BEI Tahun 2016-2019 ]]>
<![CDATA[Kurniawati Kurniawati]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v19i1.9869
<![CDATA[ABSTRACTThis study aims to identify the quality of corporate social responsibility disclosure in the health industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The indicators for assessing the quality of CSR disclosure in this study employed GRI G4 indicators with 91 assessment indicators. This study is quantitative descriptive research with content analysis methods. The sample selection in this study used a purposive sampling method, a sample of 15 companies. Data collection was done by accessing the official website of the IDX and the company's website. This study concluded that the health industry sector companies listed on the IDX in 2016-2019 each year experience an increase in the quality of CSR reporting. The improved quality of CSR disclosure during 2016-2019 reflects the commitment of companies in the healthcare industry that are listed on the IDX is getting higher in implementing CSR. PT Phapros, Tbk. in 2016-2019 that have the highest average QCSR, and the company that has the lowest average QCSR is PT SOHO Global Health, Tbk. Companies that have published annual reports and sustainability reports have a better quality of CSR disclosure than companies in the health industry sector that only publish yearly reports. Keywords : CSR Quality Disclosure, Global Reporting Initiative, Health Industry Correspondence to : diskaarliena@unisayogya.ac.id ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi kualitas pengungkapan corporate social responsibility pada perusahaan sektor industri kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Penilaian kualitas pengungkapan CSR menggunakan GRI G4 dengan jumlah 91 indikator. Penelitian ini adalah penelitian deskriptif kuantitatif dengan metode analisis koten/isi. Penelitian ini menggunakan metode purposive sampling, sampel sejumlah 15 perusahaan. Pengumpulan data dengan mengakses situs resmi BEI dan website perusahaan. Penelitian ini menyimpulkan bahwa perusahaan sektor industri kesehatan yang listing di BEI tahun 2016-2019 setiap tahunnya mengalami kenaikan kualitas pelaporan CSR. Peningkatan kualitas pengungkapan CSR selama tahun 2016-2019 mencerminkan komitmen perusahaan semakin tinggi dalam mengimplementasikan CSR. PT Phapros, Tbk tahun 2016-2019 memiliki nilai rata-rata QCSR tertinggi dan terendah pada PT SOHO Global Health Tbk. Perusahaan yang telah menerbitkan annual report dan sustainability report memiliki kualitas pengungkapan CSR yang lebih baik dibandingkan perusahaan yang hanya menerbitkan annual report. Kata Kunci : Kualitas Pengungkapan CSR; Global Reporting Initiative; Industri Kesehatan]]>
<![CDATA[Implementasi Akuntansi Sumber Daya Manusia Penyandang Difabel Daksa ]]>
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jakarta ]]>
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DOI: 10.24853/jago.1.1.38-46
<![CDATA[This study aims to find out the implementation of Human Resource Accounting in Difa City Tour and Transport-Yogyakarta. Human resources owned by Difa City Tour and Transport-Yogyakarta are persons with disabilities who work as motorcycle taxi drivers with a modified motorcycle fleet. Data collected through interviews and observations. Qualitative data are analyzed by describing, interpreting, and describing systematically collected data.Data analysis begins with data collection, data reduction, data presentation and drawing conclusions.The results showed that Difa City Tour and Transport-Yogyakarta treats its human resources as an asset.Difa City Tour and Transport-Yogyakarta creates a system of human resource management starting from recruitment, training and placement which is systematic, gradual and measurable.The evaluation method for human resources in Difa City Tour & Transport Yogyakarta in practice refers to the Human Resource Value Accounting method in the Non-monetary Model.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Rumah Sakit PKU Muhammadiyah Gamping Sleman-D.I. Yogyakarta ]]>
<![CDATA[Sofia Nur Arifin Maulana]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i2.1147
<![CDATA[This study aims to analyze the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital. The employed research method was descriptive qualitative research. Data sources were from secondary and primary data. Based on the results of the study, it can be concluded that the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital has been running well because the existing system can provide the required information. However, there are still weaknesses; namely, the physical activity is not maximal; the warehouse stock card does not include an expiration date. In addition, the hospital has not made 4 copies of an official report on the drug disposal following the Minister of Health Regulation (Permenkes) Number 73 of 2016 concerning Pharmaceutical Service Standards in Pharmacies.]]>
<![CDATA[Aksesibilitas Permodalan Perbankan bagi Wirausahawan Difabel di D.I Yogyakarta untuk Mewujudkan Ekonomi Inklusi ]]>
<![CDATA[Diska Arliena Hafni]]>;
<![CDATA[Fitri Maulidah Rahmawati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.3629
<![CDATA[This study aims to determine the opportunities and challenges faced by diffable entrepreneurs in accessing banking capital. In addition, it is also to find out the extent to which the role of banks provides access to capital for diffable entrepreneurs. The study was a descriptive qualitative study involving blind and disabled disabled entrepreneurs who were members of Persatuan Tuna Netra Indonesia (PERTUNI) DIY, Persatuan Penyandang Disabilitas Indonesia (PPDI) DIY area and Ojek Difa DIY motorcycle taxi. Data collection uses interview, observation and documentation methods. Data analysis is done by collecting data, reducing data, presenting data (data display), and drawing conclusions. The results showed that only a small proportion of blind diffable entrepreneurs had interacted with the banking sector, the rest preferred to interact with other financial institutions such as cooperatives established by PERTUNI and BMT. They chose this because banking services were considered to be quite complicated or lacking in access for blind diffable entrepreneurs. On the other hand, disabled entrepreneurs have often interacted with banking and there are no significant problems in the process of lending bank capital. However, both the disabled and forced entrepreneurs hope there will be an increase in services for diffable entrepreneurs primarily in terms of facilities and infrastructure as well as more diffable-friendly banking service products.Keywords: accesisbility of banking capital, diffable entrepreneurs, economic inclusion ]]>
<![CDATA[Studi Fenomenologi: Praktik dan Makna Akuntansi bagi Wirausahawan Difabel Netra pada Usaha Mikro ]]>
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v15i2.1839
<![CDATA[This study explained the meaning and understand how accounting is practiced by blind entrepreneurs in micro businesses. Institutional theory is used as a basis for understanding the accounting practiced by blind entrepreneurs in micro businesses. This research is qualitative research with intepretive paradigm and used transcendental phenomenology method. Research data obtained through interviews and observations. Stages of data analysis consist of apoche, phenomenology reduction, variation of imagination, and synthesis of meaning and essence. The results showed that the Accounting practiced by bilnd entrepreneurs is in the form of financial records and memory. In this case, blind entrepreneurs prefer to remember rather than record. The meaning contained in accounting practices by blind entrepreneurs in micro businesses leads to the fulfillment of internal business information. It also hinted that accounting is practiced in accordance with the needs and abilities of the implementers. Keywords: Accounting Practice, Blind Entrepreneurs, Transcendental Phenomenology]]>
<![CDATA[Analisis Biaya Satuan Pendidikan Pada Pondok Pesantren Al-Islam Yogyakarta ]]>
<![CDATA[Haris Darussalam]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v5i1.13478
<![CDATA[This study aims to determine the cost of education units using the Activity Based Costing method at the Al-Islam Islamic Boarding School in Yogyakarta. This research was descriptive research with a quantitative approach. Interviews, documentation, and observation were used to collect research data. The data were analyzed using a comparative descriptive analysis method. The study’s results showed that the determination of unit costs using the ABC system was higher than the cost of education set by Islamic boarding schools. These results indicate an under-cost position. Under-cost means that the actual cost is lower than the cost according to the calculation of Activity Based Costing because several costs are not detailed/identified and not charged to the students by the Islamic Boarding School.]]>
<![CDATA[PENGELOLAAN KEUANGAN PENDIDIKAN PADA SEKOLAH DASAR DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Diska Arliena Hafni]]>;
<![CDATA[Fitri Maulidah Rahmawati]]>
<![CDATA[ JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 5, No 2 (2022): Volume 5 No 2 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um027v5i22022p93
<![CDATA[Abstract: This study reveals the Management of Education Finance During the Covid-19 Pandemic At Muhammadiyah Elementariy School in Yogyakarta City. This research use descriptive qualitative approach. The results showed that the financial management of education funds during the Covid-19 pandemic at SD Muhammadiyah Sokonandi and SD Muhammadiyah Miliran experienced a significant difference. This is because the economic power of guardians among these schools has decreased due to the impact of the pandemi which has a direct effect on the ability of guardians to pay education fees. School income has decreased and school expenditures have adjusted cost items adjusted to the needs of online teaching and learning during the pasndemic. Keyword: financial management; educational institution; Covid-19 pandemic Abstrak: Penelitian ini mengungkap pengelolaan keuangan dana pendididikan pada sekolah dasar di masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Lokasi penelitian pada SD Muhammadiyah Sokonandi Kota Yogyakarta dan SD Muhammadiyah Miliran Kota Yogyakarta. Teknik analisis data terdiri dari empat tahap yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana pendididikan di masa pandemi Covid-19 pada SD Muhammadiyah Sokonandi dan SD Muhammadiyah Miliran mengalami perbedaan yang cukup signifikan. Hal ini dikarenakan daya ekonomi wali murid di ke dua sekolah tersebut menurun akibat terimbas pandemi yang berpengaruh secara langsung pada kemampuan wali murid dalam membayar biaya pendidikan. Pemasukan sekolah mengalami penurunan dan pengeluaran sekolah mengalami penyesuaian pos-pos biaya yang disesuaikan dengan kebutuhan belajar mengajar secara daring di masa pandemi. Kata Kunci: pengelolaan keuangan; lembaga pendidikan; pandemi covid-19Abstract: This study reveals the financial management of education funds in elementary schools during the Covid-19 pandemic. This study uses a qualitative approach with a descriptive type. Data collection techniques using interviews and documentation. The research location are Muhammadiyah Sokonandi Elementary School in Yogyakarta City and Muhammadiyah Miliran Elementary School in Yogyakarta City. The data analysis technique consists of four stages, namely data collection, data reduction, data presentation and conclusion. The results showed that the financial management of education funds during the Covid-19 pandemic at SD Muhammadiyah Sokonandi and SD Muhammadiyah Miliran experienced a significant difference. This is because the economic power of guardians among these schools has decreased due to the impact of the pandemi which has a direct effect on the ability of guardians to pay education fees. School income has decreased and school expenditures have adjusted cost items adjusted to the needs of online teaching and learning during the pasndemic. Keyword: financial management; educational institution; Covid-19 pandemic Abstrak:Penelitian ini mengungkap pengelolaan keuangan dana pendididikan pada sekolah dasar di masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Lokasi penelitian pada SD Muhammadiyah Sokonandi Kota Yogyakarta dan SD Muhammadiyah Miliran Kota Yogyakarta. Teknik analisis data terdiri dari empat tahap yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana pendididikan di masa pandemi Covid-19 pada SD Muhammadiyah Sokonandi dan SD Muhammadiyah Miliran mengalami perbedaan yang cukup signifikan. Hal ini dikarenakan daya ekonomi wali murid di ke dua sekolah tersebut menurun akibat terimbas pandemi yang berpengaruh secara langsung pada kemampuan wali murid dalam membayar biaya pendidikan. Pemasukan sekolah mengalami penurunan dan pengeluaran sekolah mengalami penyesuaian pos-pos biaya yang disesuaikan dengan kebutuhan belajar mengajar secara daring di masa pandemi. Kata Kunci: pengelolaan keuangan, lembaga pendidikan, pandemi covid-19]]>
<![CDATA[Penerapan standar rumah sakit syariah di bidang akuntansi dan keuangan pada RS. Muhammadiyah Lamongan ]]>
<![CDATA[Zustika Nada Mahmudah]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 4, 2022 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Rumah Sakit Muhammadiyah Lamongan (RSML) sebagai rumah sakit syariah menerapkan standar yang dikeluarkan oleh Majelis Upaya Kesehatan Seluruh Indonesia (MUKISI). RSML sebagai Amal Usaha Muhammadiyah juga dituntut melaksanakan standar yang diatur dalam Standar Islami Rumah Sakit Muhammadiyah dan Aisyiyah (SIRSMA) yang diterbitkan oleh MPKU PP Muhammadiyah. Penelitian ini membandingkan antara kedua standar tersebut dengan tujuan menemukan strategi RSML dalam memenuhi standar rumah sakit syariah (RSS), khususnya pada bidang akuntansi dan keuangan. Penelitian ini merupakan penelitian studi kasus dengan pendekatan kualitatif. Sementara yang menjadi objek penelitian adalah Rumah Sakit Muhammadiyah Lamongan (RSML) dan pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perbedaan dalam penerapan standar RSS berdasarkan ketentuan MUKISI dan SIRSMA terletak pada elemen pelaporan keuangan, pengelolaan dana wakaf dan hibah, serta pelayanan RSMA bersifat non profit. Strategi RSML dalam upaya memenuhi standar RSS di bidang akuntansi dan keuangan adalah dengan penyesuaian istilah dan pembuatan dua laporan keuangan. ]]>
<![CDATA[ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT X DI KLATEN-JAWA TENGAH ]]>
<![CDATA[Nila Nurma Ningsih]]>;
<![CDATA[Diska Arliena Hafni]]>
<![CDATA[ Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/raar.v1i2.11943
<![CDATA[The purpose of research is to analyze the implementation of the obligations of Hospital X in Klaten on income tax Article 21. This study employed a qualitative research method using a descriptive approach. There were used primary data and secondary data. The data were collected by through observation, interviews and documentation. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this study indicated that during 2017 until 2019, Hospital X carried out its obligations for income tax article 21 quite well, although in some cases, there were still errors. Based on the activities of calculating and withholding Article 21 Income Tax, Hospital X was still not in accordance with the tax law. In contrast to the calculation and withholding of Article 21 Income Tax, the activities of depositing and reporting taxes at Hospital X during 2017 until 2019 had carried out their obligations on time and in accordance with existing rules or laws.]]>
