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All Journal EKSPANSI Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS BALANCE: Economic, Business, Management and Accounting Journal Sustainable : Jurnal Akuntansi
Anna Marina
Universitas Muhammadiyah Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Social Sciences

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Pengaruh Sosialisasi SAK EMKM, Persepsi Pelaku UMKM, Dan Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Laporan Keuangan UMKM Di Kota Surabaya Margi Susilowati; Anna Marina; Zeni Rusmawati
SUSTAINABLE JURNAL AKUNTANSI Vol 1 No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.322 KB) | DOI: 10.30651/stb.v1i2.10654

Abstract

ABSTRACT  SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia in compiling financial reports. It is also to make easier for MSME actors to get access to funding from financial institutions, but many MSME actors have difficulty in compiling financial reports. The applicable accounting standards can affect SAK EMKM application such as the socialization of SAK EMKM, the perception of MSME actors, and understanding of accounting. The population in this study was Micro, Small and Medium Enterprises (MSMEs) registered at the Department of Cooperatives and Micro Enterprises in Surabaya. The sampling technique used purposive sampling with criteria for SMEs in the fashion sector, a number of samples obtained was 93 MSME actors with 80 MSME actors being studied successfully. The analytical tool used is SPSS 25. The results obtained from this study stated that the socialization of SAK EMKM, the perception of MSME actors, and accounting understanding partially had a positive and significant effect on the application of SAK EMKM and socialization SAK EMKM, the perception of MSME actors, and understanding of accounting simultaneously (together) has a positive and significant effect on the implementation of SAK EMKM. Keywords: perception of SMEs; socialization of SAK EMKM; understanding of accounting, SAK EMKM ABSTRAK SAK EMKM merupakan standar akuntansi keuangan yang telah diterbitkan untuk mendukung kemajuan UMKM di Indonesia dalam menyusun laporan keuangan untuk memudahkan pelaku UMKM mendapatkan akses pendanaan dari lembaga keuangan tetapi banyaknya pelaku UMKM mengalami kesulitan dalam menyusun laporan keuangan sesuai standar akuntansi yang berlaku untuk itu ada beberapa faktor yang dapat mempengaruhi penerapan SAK EMKM yaitu sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi. Populasi dalam penelitian ini adalah Usaha Mikro Kecil dan Menengah (UMKM) yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Surabaya. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria pelaku UMKM yang bersektor fashion didapatkan jumlah sampel sebanyak 93 pelaku UMKM dengan sampel yang berhasil untuk diteliti sebanyak 80 pelaku UMKM. Alat analisis yang digunakan yaitu SPSS 25. Hasil yang diperoleh dari penelitian ini menyatakan bahwa sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara parsial berpengaruh positif dan signifikan terhadap penerapan SAK EMKM dan sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap penerapan SAK EMKM.Kata Kunci: persepsi pelaku UMKM, pemahaman akuntansi, SAK EMKM, sosialisasi SAK EMKM
Evaluasi Pengelolaan Alokasi Dana Desa Pada Era Pandemi Covid-19 Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro Umi Murniati; Anna Marina; Zeni Rusmawati
SUSTAINABLE JURNAL AKUNTANSI Vol 1 No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.612 KB) | DOI: 10.30651/stb.v1i1.9685

Abstract

The Village Fund Allocation (ADD) is a fund sourced from the central and regional balance funds. The allocation of village funds is divided into 2 allocations, namely 30% for government administration and 70% for community empowerment. Evaluation of the management of village fund allocations is very necessary especially at the planning, implementation, administration, reporting, accountability stages because these funds are directly related to the community and to avoid of fraud. This research aims to determine the evaluation of the management of village fund allocations (ADD) in the covid-19 pandemic era in the village of Bakalan, Tambakrejo district, Regency of Bojonegoro (Planning, implementation, administration, reporting, and accountability stages). To achieve these objectives, qualitative research methods are used. Data are collected by using interview and documentation using qualitative analysis techniques with an interactive model from Miles and Huberman. The results show that the management of village fund allocations at the planning, implementation, administration, reporting, and accountability stages, have followed the technical guidelines contained in the legislation and have applied the three main principles underlying regional financial management. However, at the reporting stage it is still not quite good because photo documentation evidence has not been attached and it is less effective for transparency in delivery information to the public.Keywords: Village Fund Allocation Management, Covid-19 Pandemic.Alokasi Dana Desa merupakan dana yang bersumber dari dana perimbangan pusat dan daerah. Alokasi dana desa dibagi 2 alokasian yaitu 30% untuk penyelenggaraan pemerintah dan 70% untuk pemberdayaan masyarakat. Evaluasi pengelolaan alokasi dana desa sangat diperlukan terlebih pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban karena dana ini berkaitan langsung dengan masyarakat dan untuk menghindari terjadinya penyelewengan. Penelitian ini bertujuan untuk mengetahui evaluasi pengelolaan alokasi dana desa pada era pandemi covid-19 di Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro (Tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban). Untuk mencapai tujuan tersebut, digunakan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan wawancara, dan dokumentasi dengan menggunakan teknik analisis kualitatif dengan model interaktif dari Miles dan Huberman. Hasil penelitian menunjukkan bahwa dalam pengelolaan alokasi dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban telah mengikuti petunjuk teknis yang ada pada peraturan perundang-undangan dan telah menerapkan tiga prinsip utama yang mendasari pengelolaan keuangan daerah. Namun pada tahap pelaporan masih belum begitu baik dikarenakan bukti dokumentasi foto belum dilapirkan dan untuk transparansi dalam penyampaian terhadap masyarakat kurang efektif.Kata Kunci: Pengelolaan Alokasi Dana Desa, Pandemi Covid-19
FAKTOR FAKTOR YANG MEMPENGARUH MINAT RUMAH SAKIT ISLAM DI JAWA TIMUR MEMILIH SOFTWARE APLIKASI “SI AISAH” PLJSIAS UMSURABAYA Anna Marina; Warsidi; Sentot Imam Wahjono; Sabri Balafif; Tri Kurniawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.3457

Abstract

This study aims to determine the interest of Islamic hospitals in East Java in choosing the sharia sofware application “SI AISAH” from the Sharia Accounting Information System Service Centre (PLJSIAS) University of Muhammadiyah Surabaya. This research is a quantitative research using Statistical Package for the Social Sciences Software IBM SPSS version 23. The variables used ini this study are: Sharia, User Safety, Prices, and User Friendly. The population in this study were the leader and employees of Islamic hospital in East Java who were involved with the use of this sofware. Sampling using random sampling tehnique, with a total sample of 105 respondents. The results of the analysis show that the factors that influence the decision of Islamic hospitals in East Java to choose the “SI AISAH” software applicatin from PLJSIAS UMSurabaya are: Sharia (X1), User Safety (X2), Prices (X3), and User Friendly (X4). These four factors influence the decision of Islamic hospitals in East Java in choosing the “SI AISAH” software application only 69,9%, while the remaining 30,1% in influenced by other factor, and the most significants factor is the sharia factor (X1).
Leave Management Information System using InsideDPS Software for the Efficiency of Human Resources Management Sentot Imam Wahjono; Anna Marina; Ismail Rasulong; Fam Soo Fen
Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control Vol. 5, No. 3, August 2020
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/kinetik.v5i3.1087

Abstract

The purpose of this research is to study the management information system and the benefits of InsideDPS software. The study was designed with an embeded mixed method, namely quantitative-qualitative-quantitative. The questionnaire as a quantitative tool was built based on previous research (MSQ), distributed to 250 employees and 198 sets of analyzed multiple linear regression. The questionnaire was distributed 2 times, before and after qualitative research. Interviews, observation and document collection were held with informants for HR managers, IT managers, and selected employees. This study found evidence that MIS InsideDPS software can support HRD performance improvement which is also supported by increased employee satisfaction. The technical implication of the findings of this study is the need for a wider web-based MIS application in the company
Pengaruh Struktur Kepemilikan, Peran Komisaris Independen, dan Ukuran Komite Audit Terhadap Luas Pengungkapan Modal Intelektual Ahmad Munir; Anna Marina
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.14865

Abstract

ABSTRACTThis study aims to analyze the effect of managerial ownership, institutional ownership, the role of independent commissioners, and the size of the audit committee on the extent of intellectual capital disclosure. The sample used in this study is secondary data taken from the annual reports of financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2020. The sampling method used in this study was purposive sampling method and obtained 25 company data. financial sector companies. The statistical method used in this study is the classical assumption test through normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, to determine the effect of the independent variable on the dependent variable, multiple linear regression analysis was performed using IBM SPSS software version 25. The results of the analysis showed that managerial ownership had a negative and significant effect on the extent of intellectual capital disclosure. Meanwhile, the variable of institutional ownership has a negative and insignificant effect on the extent of intellectual capital disclosure, while the role of independent commissioners and the size of the audit committee have a positive and insignificant effect on the extent of intellectual capital disclosure.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, peran komisaris independen, dan ukuran komite audit terhadap luas pengungkapan modal intelektual. Sampel yang digunakan pada penelitian ini merupakan data sekunder yang diambil dari laporan tahunan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2020. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan memperoleh data perusahaan sejumlah 25 perusahaan sektor keuangan. Metode statistik yang digunakan pada penelitian ini adalah uji asumsi klasik melalui uji normalitas, uji multikolinieritas, uji autokorelasi, dan uji heteroskedastisitas. Sedangkan untuk mengetahui pengaruh variabel independen terhadap variabel dependen dilakukan dengan analisis regresi linear berganda menggunakan software IBM SPSS versi 25. Hasil analisis menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap luas pengungkapan modal intelektual. Sedangkan variabel kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap luas pengungkapan modal intelektual, sementara untuk variabel peran komisaris independen dan ukuran komite audit berpengaruh positif dan tidak signifikan terhadap luas pengungkapan modal intelektual.
Penerapan Sistem Informasi Akuntansi Syariah untuk Mematuhi Etika Bisnis Rumah Sakit Anna Marina; Sentot Imam Wahjono; Tri Kurnoawati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 1 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i1.15747

Abstract

The implementation of a sharia accounting information system (SIA) is needed for hospitals that are owned and whose patients are Muslim. Especially for hospitals that have been certified under sharia, it is imperative to own and operate a sharia SIA. The use of Islamic SIA can increase stakeholder satisfaction, especially hospital patients. The purpose of this paper is to explain how the Integrated IT Program can simultaneously improve hospital performance. We use Unified Modeling Language (UML) to develop Sharia AIS. The location of the observation in the context of community service is Muhammadiyah Hospital in Lamongan. The computerized AIS program is developed using UML while the database server uses MySQL and PHP as compilers. The approach to this report is qualitative based. Data were collected by interview, outside observation, and relevant documentation. Review The findings of this report indicate an increase in performance in terms of: new patient registration, invoice creation, printing of financial reports, and monitoring of accounts receivable. The four indicators show performance in terms of shorter working hours. SIA Syariah continues to be developed until all computerized systems are integrated for better compliance with hospital business ethics.
Co-Authors Ahmad Munir Desipradani, Gita Didin Fatihudin Ezif Muhammad Fahmi Fam Soo Fen Fitri Nuraini Harnida Hanim Binti Abdul Hamid Hasan Saleh Ismail Rasulong Margi Susilowati Mr Andrianto Nurul Hidayati Ramadhani Suci Restuningtyas Sabri Balafif Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Soo Fen Fam Tri Kurniawati Tri Kurnoawati Umi Murniati warsidi warsidi WIDAYAT - Zeni Rusmawati Zeni Rusmawati