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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business EKSPANSI Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control Majalah Ekonomi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset Akuntansi Aksioma Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi BALANCE: Economic, Business, Management and Accounting Journal BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal Economic Review (IJER) Jurnal Manajemen Sistem Informasi Journal AK-99 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IJBLPS Journal of Innovative and Creativity Journal of Accounting and Financial Issue JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Pengabdian Masyarakat Manage International Journal of Business, Law and Political Science Jurnal Simki Economic Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting

Anna Marina

Universitas Muhamadiyah Surabaya

Author-ID : 2678049

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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CRITICAL ANALYSIS OF CROWDFUNDING TO FINANCE SMEs IN MUSLIM COUNTRIES Sentot Imam Wahjono; Anna Marina; Mr Widayat
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1471

ABSTRACT The purpose of this paper is to critically analyze Crowdfunding as one of the alternative business funding, especially for Small and Medium-size Enterprises (SMEs) in the Muslim majority countries. This paper analyzes the current condition of the eightMuslim majority countries in the world:Egypt, Indonesia, Iran, Jordan, Malaysia, Pakistan, Saudi Arabia, and Turkey. The analysis was conducted in two aspects of readiness crowdfunding as SMEs financing in terms of entrepreneurial cultureand networked readiness. Analysis of an entrepreneurial culture based on the Global Report issued by the Global Entrepreneurship Monitor 2016, when an analysis of networked readiness is based on The Global Information Technology Report 2015 issued by the World Economic Forum. The preliminary findings of this paper indicate that crowdfunding can be implemented successfully nevertheless not ready to use crowdfunding as an alternative business financing, especially for SMEs.Keywords : Crowdfunding, alternative financing, Muslim countries, Entrepreneurial cultureCorrespondence to :1sentot.imamw@fe.um-surabaya.ac.id,2a_m_rina@yahoo.com, 3widayatumm@yahoo.com

BUSINESS ETHICS FOR BUSINESS SUSTAINABILITY IN MUHAMMADIYAH HOSPITAL: EVIDENCE FROM PONOROGO, INDONESIA Anna Marina; Sentot Imam Wahjono
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 3 (2017): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this study is to examine how business ethics can support business sustainability in hospitals. Business ethics is associated with: Hospital professional ethics, medical professional ethics, professional accounting ethics, and Islamic business ethics. This study used a qualitative approach with phenomenological analysis techniques to process the data collected from key informants, through Focus Group Discussions (FGD) with 20 supervisors, in-depth interviews with six members of the management, 11 outside observations, and documentation over a period of six months. The business ethics theory was used to guide the research’s findings. The business sustainability theory was used to find the relationship of the research’s findings with the opinions of four expert informants for the purpose of triangulation on the reasons for conducting Islamic business ethics for a sustainable business. The finding of this study is the reason for running the hospital ethically. The finding of this study can be used to redesign the vision and mission of the hospital as a basis for achieving better performance. The implication of the finding of this research is the need for business ethics in the design of internal systems.

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

ABSTRACT Â 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 EMKMÂ 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

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

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).

Analisis Efektivitas Sistem Pengendalian Internal Barang Perlengkapan Studi Kasus Di Sempoa Tc Dharmahusada Mas Oktavia Dwi Sheila R; Anna Marina; Fitri Nuraini
Majalah Ekonomi Vol 26 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a4733

The purpose of this research was to determine the importance of internal control on systems and procedures for supplying stocks at the Sempoa Sip TC Dharmahusada Mas which is one of the current assets in the company in addition to income from paying special fees. To find out whether the systems and procedures at the Sempoa Sipwhich have been running for several years are effective and in accordance with the procedures. Collecting data in this research are interviews, documentation, literature study, primary data, secondary documents. clear enough. However, the division of tasks at the company is still not good because it is only carried out by the admin, namely, the purchasing system, goods receipt system, expenditure system, warehouse has not been effective. This shows that there is no good principle of segregation of functions, namely segregation of duties.

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

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 KOMITMEN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI KANTOR SEKRETARIAT DPRD PROVINSI ‘X’ Puti Annisa Utari Puti Annisa Utari; Anna Marina Anna Marina
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v4i3.977

The purpose of the study was to determine the effect of work commitment and work motivation on the performance of employees of the Provincial DPRD Secretariat 'X' partially and simultaneously at a 5% significance level. Population and research sample 96 people taken in total sampling. Data collection used observation and questionnaire techniques with a Likert score of 1 - 5. Data analysis used descriptive statistics and inferential statistics in the form of multiple linear regression. All instrument tests andclassical assumption tests are met before using multiple linear regression. Multiple linear regression equation Y = 26,131 + 0.036X1 + 0.536X2 + e. The research hypothesis is accepted partially and simultaneously. Correlation of work commitment and work motivation with performance 41.6% (low), coefficient of determination 17.3% and adjusted R square 15.6% means work commitment and work motivation can only explain theperformance of provincial DPRD Secretariat employees 'X' 15.6% while the remaining 84.4% is explained by other factors not included in the research model.

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

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 â€“ 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 â€“ 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.

Crowdfunding to Finance SMEs: New Model After Pandemic Disease Anna Marina; Sentot Imam Wahjono; Soo-Fen Fam; Ismail Rasulong
Sustainability Science and Resources Vol. 5 (2023): Sustainability Science and Resources
Publisher : The Indonesian Forestry Certification Cooperation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55168/ssr2809-6029.2023.5001

The purpose of this paper is to find out the success of crowdfunding in finance SMEs (Small and Medium Enterprises) and business startups during and after the Corona Virus Pandemic (Covid19) in Indonesia and Malaysia. Methodology - This research uses a quantitative approach. The questionnaire was distributed to SMEs owners or operators who already knew about crowdfunding domiciled in Indonesia and Malaysia, each country as many as 100 respondents. To find out the influence and significance of Crowdfunding perception, Social norms, Regulation, Entrepreneurship and Technology, and Capital Market on the success of Crowdfunding by using multiple linear regression analysis. Finding – in Indonesia, of the 5 variables studied all showed positive and significant influences with levels of influence varying from weak to medium correlations, except perception variables that showed weak and insignificant influences. In Malaysia, all variables have a positive and significant influence on the level of influence from weak to moderate correlation. Limitation – this study was conducted in Indonesia and Malaysia during the pandemic period with policies on social distancing, physical distancing, and work from home. Originality – This is the first paper to report research on the impact of Corona virus on crowdfunding in Indonesia and Malaysia.

Co-Authors , Kalis Tuenggarwati Udiyani Adhar Putra Setiawan Afifah Nur Aini Agista Fortuna Ahmad Munir Al Amanda Chorra Nabela Alamin, Muhammad Salman Bintang Rahmat Alfia Rohmatus Solehah Alifah Cahaya Hati Alwi, Muchamad Nurdin Amelia, Yuana Anggraeni Anggraeni Ardiansyah, Mohammad Fredy Arfa Mella Diva Intira Arifin, Kezia Maysa Astri Puji Nur Rohma Astri Puji Nur Rohma Athabarani, Imazizah Azimah, Nanda Rif’atul Bramulia Candra Nur Hemas Cindi Aulia Silvianingsih Dail Diatul Fitri Dania Ayu Permatasari Dea Fitria Maslaha Desipradani, Gita Didik Setiawan Didin Fatihudin Diva Amalia Zahra Dwi Nur Anisa Enis Silviana Evaningtyas Putri Windiawati Ezif Muhammad Fahmi Fadhilah Putri Haryanti Faga Audia Utama Fam Soo Fen Fam, Soo-Fen Farel Muhammad Fawzi Farra angeline firdaussy Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Fitri Nuraini Fitriani, Riya Fityan Izza Noor Abidin Gita Putri Arisandi Halimatus Sa'diyah Halimatus Sa’diyah Halimatus Sa’diyah Harnida Hanim Binti Abdul Hamid Hasan Saleh Hindarto, Djarot Hiyatul Mubarokah, Fiky Ida Rif’atul Laily Ilham Danu Kuswanto Imam wahdjono, Sentot Irena Afidatul Khoiriyah Irgi Ahcmat Faroji Ismail Rasulong Kurnoawati, Tri Laditha Ilvi Nur Salamah Laily, Ida Rif’atul Margi Susilowati Mariyah Zahra Faradillah Maudy Dwi Cahyani Ma’ruf Sya’ban Moch Bintang Wahyu Syuhada Mr Andrianto Muhammad Akbar Ridha Muhammad Asasun Najakh Muhammad Fikry Muhammad Kemal Amroni Nabila Ramadhani Nisa Noviana Nur Ariyah Nurul Hidayati Oktavia Dwi Sheila R Oktavia Dwi Sheila R Oktaviani, Marista Probowulan, Diyah Puti Annisa Utari Puti Annisa Utari Ramadhani Suci Restuningtyas Rasulong, Ismail Rifky Belva Effanda Rifqi Aulia Rosy Ningrum Sa'diyah, Halimatus Sabiluddin, M. Sabri Balafif Saffanah Syadzaa Zahirah Salman Alibasya Lubis Salsabilla Larasati Sandy Dea Martha Sandy Dea Martha Sarah Edmonda Satrio Cahyono putro Sa’diyah, Halimatus Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Siti hardianti Soo Fen Fam Soo-Fen Fam Tarisa Koesbandi Tarisa Koesbandi Tiara dian nugraha Tri Kurniawati Umi Murniati Utama , Faga Audia warsidi warsidi WIDAYAT - Yuana Amelia Yudhakusuma, Dudi Yuni Ratnasari Zeni Rusmawati

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