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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
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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Desain Penerapan Sistem Informasi Akuntansi Syariah di Rumah Sakit Islam Jawa Timur Marina, Anna; Imam wahdjono, Sentot; Hiyatul Mubarokah, Fiky
Jurnal Manajemen Sistem Informasi (JMASIF) Vol. 1 No. 2 (2022): Oktober 2022
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.994 KB) | DOI: 10.35870/jmasif.v1i2.119

Abstract

Hospital is an organization or a non-profit oriented institution or commonly called a non-profit institution. The emergence of the need for hospital finansial reports that are in accordance with sharia principles has an important role in decision making, especially for hospital belonging to islamic organizations that are heading toward sharia are felt by several islamic hospital in East Java. The information system development methode use in this study is an iterative methode. In this study the research team made the application process using template Java, Admin Lite, Php 7x, CSS, dan juga MySql. Data collection through interviews with the team PLJSIAS and also through documentation by reading relate, journal and books. This study resulted in a sharia accounting information system that manages and reports hospital finances according to WEB-based sharia principles called SI AISYAH 2.0. In the implementation stage, an initial introduction to SI AISYAH application is needed to receive responses from hospital participant who take part in the training.
Asistensi Penyusunan RAPBM Pada Bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur Probowulan, Diyah; Anna Marina; Fityan Izza Noor Abidin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2662

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberikan asistensi kepada bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur dalam penyusunan Rencana Anggaran Pendapatan dan Belanja Muhammadiyah (RAPBM) melalui One Day Workshop dan sesi asistensi, sehingga mereka dapat memahami dan menerapkan teknik penyusunan anggaran yang efektif. Kegiatan pengabdian masyarakat ini meliputi tahap pengumpulan peserta melalui undangan resmi, diikuti oleh workshop dan asistensi penyusunan RAPBM yang dilakukan secara berkelompok untuk bendahara dan pengelola PDM-PDM se-Jawa Timur, dengan tim penyusun bertindak sebagai panitia dan asisten. Hasil kegiatan PKM ini adalah suksesnya penyusunan dokumen RAPBM yang akuntabel dan memenuhi standar yang ditetapkan oleh para bendahara dan pengelola PDM se-Jawa Timur. Kegiatan asistensi ini berhasil meningkatkan kapasitas bendahara dalam penyusunan RAPBM, memperkuat pengelolaan keuangan di PDM-PDM se-Jawa Timur, dan membangun komunitas yang saling mendukung, dengan harapan dapat berkontribusi pada pengelolaan anggaran yang lebih baik dan transparan di masa depan
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA Firdiana, Rizka Farah; Marina, Anna; Sa'diyah, Halimatus
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20221

Abstract

Penelitian ini dilaksanakan dengan tujuan gunamengevaluasi penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada apakah sudah berjalan secara optimal sesuai dengan sistem pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi.Uji keabsahan data menggunakan triangulasi sumber. Hasil evaluasi menunjukkan bahwa (1) komponen lingkungan pengendalian sudah berjalan dengan baik, (2) komponen penilaian resiko belum diterapkan dengan baik pada prinsip mengidentifikasi dan menganalisis resiko, (3) komponen aktivitas pengendalian belum diterapkan dengan baik pada prinsip pengembangan kegiatan pengendalian, (4) komponen komunikasi dan informasi belum diterapkan dengan baik pada prinsip komunikasi internal yang efektif, dan (5) komponen aktivitas pemantauan belum diterapkan dengan baik pada prinsip evaluasi berkelanjutan atau terpisah. Hasil penelitian dapat disimpulkan bahwa penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada belum berjalan secara optimal hal ini terlihat adanya beberapa komponen dan prinsip sistem pengendalian internal COSO pada saat pelaksanaannya belum sepenuhnya dijalankan.
DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA Ratnasari, Yuni; Marina, Anna; Desipradani, Gita
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20756

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost
INFLUENCE OF FINTECH, LIFESTYLE HEDONISM, AND PEERS ON THE FINANCIAL BEHAVIOR OF STUDENTS Ardiansyah, Mohammad Fredy; Marina, Anna; Sa’diyah, Halimatus
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 2 (2025): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v6i2.4761

Abstract

Financial management behavior plays an essential role in students' lives, particularly in the face of evolving technology and modern lifestyle dynamics. This research investigates how Financial Technology, a hedonistic lifestyle, and peer influence affect the financial management behavior of accounting students at universities in Surabaya. Employing a quantitative approach with an explanatory research design, the study involved a sample of 370 accounting students chosen through purposive sampling. The data were analyzed using multiple linear regression with SPSS version 26. The findings reveal that Financial Technology exerts a positive and significant impact on students’ financial management behavior. In contrast, a hedonistic lifestyle demonstrates a significant negative impact, while peer groups contribute a positive and significant effect. Collectively, these three variables significantly influence the financial management behavior of accounting students.
Penerapan Sistem Informasi Akuntansi Syariah untuk Mematuhi Etika Bisnis Rumah Sakit Marina, Anna; Wahjono, Sentot Imam; Kurnoawati, Tri
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.
Determinants of Earnings Persistence in Property and Real Estate Sector Companies Rusmawati, Zeni; Marina, Anna; Sya'ban, Ma'ruf
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6417

Abstract

The current condition of the real estate property sector is fluctuating, depending on government stimulus, investors and public interest. Companies will survive and even thrive if they are able to maintain and secure future profits. This study examines whether operating cash flow, debt levels, accruals, sales volatility, and institutional ownership are factors that can affect earnings persistence. This study was conducted on real estate and property companies listed on the IDX for the 2020-2024 period totaling 78 companies with a total of 390 observations. This study uses agency theory and signal theory. The method used in this study is quantitative. The data analysis technique uses multiple linear regression processed with SPSS software. The results and conclusions of this study indicate that the factors that affect earnings persistence are operating cash flow, debt levels, accruals, sales volatility and institutional ownership have an influence on earnings persistence.
Transfer Pricing dan Dampaknya terhadap Pajak Penghasilan: Studi Atas Perusahaan Multinasionaldi Indonesia Farra angeline firdaussy; Tiara dian nugraha; Siti hardianti; Anna Marina
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.822

Abstract

Penelitian ini bertujuan untuk menganalisis dampak praktik transfer pricing oleh perusahaan multinasional terhadap penerimaan Pajak Penghasilan (PPh) di Indonesia. Transfer pricing merupakan metode penetapan harga dalam transaksi antar entitas afiliasi lintas negara yang berpotensi dimanfaatkan untuk mengalihkan laba ke yurisdiksi dengan tarif pajak rendah. Penelitian ini menggunakan pendekatan kualitatif melalui studi literatur dan analisis data sekunder dari laporan tahunan dan putusan pengadilan pajak. Hasil penelitian menunjukkan bahwa transfer pricing yang tidak sesuai prinsip kewajaran dapat mengurangi basis pemajakan dan berimplikasi pada penurunan penerimaan negara. Oleh karena itu, penguatan regulasi, dokumentasi, serta kapasitas otoritas pajak menjadi kunci dalam mengatasi risiko penghindaran pajak melalui transfer pricing.
Service Organization – Evaluasi Kinerja Layanan Organisasi Nirlaba dengan Pendekatan Balanced Scorecard: Studi Kasus Lembaga Sosial di Indonesia Arfa Mella Diva Intira; Cindi Aulia Silvianingsih; Anna Marina
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.823

Abstract

Nonprofit organizations are increasingly utilizing Internet-based technologies to address accountability issues,playing a strategic role in social development in Indonesia. These organizations face increasingly complex challenges, including growing demands for transparency, accountability, and sustainability in fulfilling their missions .The Balanced Scorecard (BSC) approach, which includes four perspectives—financial, customer, internal business processes, and learning and growth—offers a comprehensive framework. The Balanced Scorecard connects intangible and tangible assets in value-creating activities A case study was conducted on a nationally scaled social organization in Indonesia. The results indicate that the BSC approach provides a holistic view of the organization's service efficiency and effectiveness. These findings contribute significantly to strengthening strategic evaluation systems and enhancing transparency and accountability in nonprofit management.
Budget preparation : Keterlibatan Karyawan dalam Proses Anggaran dan Implikasinya terhadap Efektivitas Anggaran Organisasi Publik Dea Fitria Maslaha; Al Amanda Chorra Nabela; Anna Marina
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.824

Abstract

This study aims to analyze the influence of employee involvement in the budgeting process on budget effectiveness in public organizations. A quantitative approach was employed through a survey conducted among employees of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Surabaya. Data were collected using questionnaires distributed to respondents directly involved in the budgeting process. The data were analyzed using multiple linear regression to examine the relationship between employee participation and budget effectiveness. The results indicate that employee involvement in the budgeting process has a positive and significant effect on the effectiveness of public sector budgeting. Such involvement enhances the understanding of budgetary goals, strengthens implementation commitment, and minimizes potential discrepancies in budget management. These findings reinforce the importance of participatory approaches in budget governance to improve accountability and organizational performance in the public sector.
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