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VARIABEL BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SURABAYA desipradani, gita; Nuraini, Fitri
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.601 KB)

Abstract

Pemerintah daerah wajib memperhatikan informasi yang disajikan dalam laporan keuangan untuk keperluan perencanaan, pengendalian, dan pengambilan keputusan. Tentunya laporan keuangan yang disajikan memerlukan pengawasan dan kesesuaian dengan standar yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh standar akuntansi pemerintah, sistem pengendalian intern, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah dengan studi kasus pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Surabaya. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data dengan metode survei. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada responden. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini sebanyak 35 responden. Sedangkan, teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa standar akuntansi pemerintah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya, sistem pengendalian intern berpengaruh negatif terhadap kualitas laoran keuangan Pemerintah Kota Surabaya, dan kompetensi staf akuntansi berpengaruh negatif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya.
PENGARUH KEBIJAKAN PERUSAHAAN TERHADAP ETOS KERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL INTERVENING (Studi Kasus Karyawan KAP Drs. Chandra Dwiyanto di Surabaya) Nuraini, Fitri
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 1 (2018): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v14i1.408

Abstract

The existence of the theory of compensation from Dessler in the concept of factors that affect compensation are 3 factors: internal organization, personal employees and external companies. In this case the internal factor of the organization which includes the funds of the organization and the union, the union is an example of one company policy that can affect employee work ethic. If the company's policy of overtime, salary increases and holiday allowances (THR) in accordance with the provisions of the Workers Act, indirectly can improve employee performance spirit. Based on the compensation theory, this study tries to test the indirect relationship between company policy and employee work ethic by entering the compensation variable as intervening variable. The population of this research is all employees of Public Accountant Firm Chandra, amounting to 41 people. This research uses quantitative research method with Path Analysis analysis technique whose test is done with software SPSS 13.0 The result of the analysis concludes that compensation as intervening variable mediates to the influence of company policy on employee work ethic. Based on these results, the hypothesis of this study is evident
Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire Anto, Andri; Nuraini, Fitri
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.25672

Abstract

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.
PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto, Andrianto; nuraini, fitri; Maharani, Rieska
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM
VARIABEL BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SURABAYA desipradani, gita; Nuraini, Fitri
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Abstract

Pemerintah daerah wajib memperhatikan informasi yang disajikan dalam laporan keuangan untuk keperluan perencanaan, pengendalian, dan pengambilan keputusan. Tentunya laporan keuangan yang disajikan memerlukan pengawasan dan kesesuaian dengan standar yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh standar akuntansi pemerintah, sistem pengendalian intern, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah dengan studi kasus pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Surabaya. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data dengan metode survei. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada responden. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini sebanyak 35 responden. Sedangkan, teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa standar akuntansi pemerintah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya, sistem pengendalian intern berpengaruh negatif terhadap kualitas laoran keuangan Pemerintah Kota Surabaya, dan kompetensi staf akuntansi berpengaruh negatif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya.
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

Abstract

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.
ACCOUNTING OF ZAKAT, INFAK AND ALMS IN TRANSPARENCY AND ACCOUNTABILITY IN LAZ DOMPET AMANAH UMAT SIDOARJO Ramadhani Suci Restuningtyas; Anna Marina; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1284

Abstract

ABSTRACT                  The potential magnitude of zakat fund receipts must be balanced with good management. The development of Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia needs to be followed by a good and transparent public accountability process by prioritizing the motivation to carry out the mandate of the people. In order for zakat management to work properly, BAZ/LAZ must apply the principles of Good Organization Governance. This study aims to find out the comparison of the application Accounting of Zakat and Infak/Alms to LAZ Dompet Amanah Umat (LAZ DAU) with PSAK No. 109 in transparency and accountability. The research approach used qualitative descriptive with comparative method. The results revealed that the application accounting of zakat and infak/alms LAZ DAU is sufficient in accordance with PSAK No. 109 in the case of recognition of funds received and distributed in cash, non-cash fund measurement, zakat fund disbursement, infak/alms and amil separately, and disclosure of non-halal funds. The principles of transparency and accountability are realized by publishing reports on receipts, expenditures and cash/bank balances, conducting audits of the External Auditor as well as the preparation of program accountability reports. The principle of transparency has not been fully implemented because the transaction of non-refundable receipt and distribution of funds is not done. Suggestion given in order to apply accounting of zakat and infak/alms in accordance with PSAK No. 109, establishes policies on limits of small cash usage as well as prepares and publishes complete financial statements.Keywords                   : Accounting of Zakat and Infak/Alms, Transparency, AccountabilityCorrespondence to       : ramadhanisucirestuningtyas@gmail.com ABSTRAK  Besarnya potensi penerimaan dana zakat harus diimbangi dengan pengelolaan yang baik. Perkembangan Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ) di Indonesia perlu diikuti dengan proses akuntabilitas publik yang baik dan transparan dengan mengedepankan motivasi melaksanakan amanah umat. Agar pengelolaan zakat berjalan dengan baik, maka BAZ/LAZ harus menerapkan prinsip-prinsip Good Organization Governance. Penelitian ini bertujuan untuk mengetahui perbandingan penerapan Akuntansi Zakat dan Infak/Sedekah pada LAZ Dompet Amanah Umat (LAZ DAU) dengan PSAK No. 109 dalam transparansi dan akuntabilitas. Pendekatan penelitian yang digunakan kualitatif deskriptif dengan metode komparatif. Hasil penelitian mengungkapkan bahwa penerapan akuntansi zakat dan infak/sedekah LAZ DAU sudah cukup sesuai dengan PSAK No. 109 dalam hal pengakuan dana yang diterima dan disalurkan dalam bentuk kas, pengukuran dana nonkas, penyajian dana zakat, infak/sedekah, dan amil secara terpisah, serta pengungkapan dana non halal. Prinsip transparansi dan akuntabilitas diwujudkan dengan mempublikasikan laporan penerimaan, pengeluaran dan saldo kas/bank, dilakukannya pemeriksaan Auditor Eksternal serta disusunnya laporan pertanggungjawaban program. Prinsip transparansi belum sepenuhnya diterapkan karena transaksi penerimaan dan penyaluran dana nonkas tidak dilakukan pencatatan. Saran yang diberikan agar dapat menerapkan akuntansi zakat dan infak/sedekah sesuai dengan PSAK No. 109, membuat kebijakan atas batas penggunaan kas kecil serta menyusun dan mempublikasikan laporan keuangan secara lengkap.Kata Kunci                 : Akuntansi Zakat dan Infak/Sedekah, Transparansi, AkuntabilitasKorespondensi             : ramadhanisucirestuningtyas@gmail.com
Persepsi Mahasiswa Akuntansi Terhadap Pentingnya Akuntansi Forensik Sebagai Pengajaran Akuntansi Di Universitas ( Studi Kasus Pada Universitas Muhammadiyah Surabaya ) Mr Andrianto; Rieska Maharani; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1786

Abstract

ABSTRACT  This study aims to explore the opinions of accounting students last semester regular morning and afternoon at the University of Muhammadiyah Surabaya regarding the perception of the importance of teaching curriculum Forensic Accounting in Indonesia. Student Accounting Forensic Accounting view that teaching is necessary and needs to be included in the curriculum of study Accounting. Both groups of respondents gave a special emphasis on the importance of teaching Forensic Accounting as part of efforts to eradicate corruption in Indonesia. The study also found that accounting students saw no serious obstacles in the implementation of Forensic Accounting in the accounting curriculum already now. Keywords                   : Forensic Accounting, Fraud, Accounting Curriculum.Correspondence to       : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id ABSTRAK                Penelitian ini bertujuan untuk menggali pendapat mahasiswa akuntansi semester lalu reguler pagi dan sore hari di Universitas Muhammadiyah Surabaya mengenai persepsi pentingnya pengajaran kurikulum Forensik Akuntansi di Indonesia. Akuntansi Mahasiswa Akuntansi Forensik memandang bahwa mengajar itu perlu dan perlu dimasukkan dalam kurikulum studi Akuntansi. Kedua kelompok responden memberikan penekanan khusus pada pentingnya pengajaran Akuntansi Forensik sebagai bagian dari upaya untuk memberantas korupsi di Indonesia. Studi ini juga menemukan bahwa mahasiswa akuntansi tidak melihat kendala serius dalam pelaksanaan Akuntansi Forensik dalam kurikulum akuntansi sudah sekarang. Kata kunci : Akuntansi Forensik, Penipuan, Kurikulum Akuntansi.Korespondensi : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Profitabilitas Pada CV. Gadjah Bordir Gini Gini; Sjamsul Hidayat; Fitri Nuraini
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13445

Abstract

Amid the intense business competition companies are required to be able to achieve market positions, so companies need to carry out credit sales strategies, so that sales increase. In CV Gadjah of Embroidery is a business activity. Gadjah of Embroidery requires a big cost because in the process of work, it requires costs and energy for its production. The So financial problems become a burden on CV. Gadjah of Embroidery business. The CV. Gadjah of Embroidery because its can be an obstacle to the cost of production.The purpose of the study was to determine the effect of accounts receivable and working capital turnover on profitability at CV.Gadjah of Embroidery for the period 2015-2020.The method of this study uses quantitative methods to measure the influence of accounts receivable and working capital turnover of profitability in CV. Gadjah of Embroidery, the observation period in 2015 - 2020. Hypothesis testing is using descriptive analysis method, statistical analysis method consisting of multiple linear regression analysis Simultaneous significant testing (F test), partial significance testing (Test-T) and Determination Coefficient Testing (R2). The results showed that there was an influence on the rotation of accounts on profitability in CV. Gadjah of Embroidery, while working capital turnover was an influence on profitability in CV.Gadjah of Embroidery. The Adjusted R square value = 0.666 means 66.6 percent of the influence of accounts receivable and working capital on profitability on CV. Gadjah of Embroidery. While the remaining 33.4 percent explained by other variables outside the variables used in this study.
Pengalaman Kerja Auditor, Etika Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Hana Dili Setyana; Soedjono Rono; Fitri Nuraini
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 (288.4 KB) | DOI: 10.30651/stb.v1i1.9765

Abstract

The development of the business world in Indonesia is currently increasing rapidly, the era of globalization has resulted in businesses not knowing national borders. Therefore, the main requirement before making business decisions is very much needed through auditing, with an audit of financial statements by public accountants that will provide quality information for the users. This study focuses on the work experience of auditors, auditor ethics, and auditor competence on audit quality. Experienced auditors have more knowledge, insight and better memory structure than inexperienced auditors. Decisions on code of ethics are important in maintaining and increasing public trust in the accounting profession and the services provided by auditors, in addition to compliance with SAK, Audit Standards, and other regulations. And the quality of the audit will increase if the wishes and needs of the auditors that make their work motivation can be fulfilled. The population used in this study were 228 auditors from 39 KAP in Surabaya. And the sampling technique used purposive sampling with a sample of 53 auditors from 15 KAP in Surabaya. This research uses analysis tools of multiple regression analysis techniques. The results of this study indicate that the experience of auditors and the competence of auditors simultaneously have an effect on audit quality with a significance value of 0.009. Partially only auditor ethics have an effect on audit quality with a significance value of 0.039, auditor experience and auditor competence have no significant effect on audit quality with a significance value of 0.611 and 0.216. Keywords: Auditor Experience, Auditor Ethics, Auditor Competence and Audit QualityPerkembangan dunia usaha di Indonesia pada saat ini semakin pesat, era globalisasi mengakibatkan bisnis tidak mengenal batas negara. Oleh karena itu kebutuhan utama pada saat sebelum mengambil keputusan bisnis sangat  dibutuhkan melalui pengauditan, dengan adanya audit atas laporan keuangan oleh akuntan publik akan memberikan informasi yang berkualitas bagi para  pemakainya. Pada penelitian ini berfokus pada pengalamanan kerja auditor, etika auditor, dan kompetensi auditor terhadap kualitas audit. Auditor yang berpengalaman memiliki lebih banyak pengetahuan,wawasan dan struktur memori yang lebih baik dibandingkan auditor yang belum berpengalaman. Keputusan terhadap kode etik menjadi hal yang penting dalam menjaga dan meningkatkan kepercayaan masyarakat terhadap profesi akuntan dan jasa yang diberikan auditor, disamping kepatuhan terhadap SAK, SA (Standar Audit), dan peraturan lainnya. Dan kualitas audit akan meningkat apabila keinginan dan kebutuhan auditor yang menjadikan motivasi kerjanya dapat terpenuhi.  Populasi yang digunakan dalam penelitian ini adalah 228 auditor dari 39 KAP diSurabaya. Dan teknik sampling menggunakan purposive sampling dengan pengambilan sampel sebesar 53 auditor dari 15 KAP diSurabaya.  Penelitian ini menggunakan alat analisis teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengalaman auditor, dan kompetensi auditor secara simultan berpengaruh terhadap kualias audit dengan nilai signifikansi 0.009. Secara parsial hanya etika auditor yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.039, pengalaman auditor dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.611 dan 0.216. Kata kunci : Pengalaman Auditor, Etika Auditor, Kompetensi Auditor dan Kualitas Audit
Co-Authors A, Andrianto Agniya Aqilah Boraa Agus Purwanto Ahmad Mochtar Jamil Ahmad Zaki Saputra Ainiyah, Nurul Izzatun Alda Ainun Niswah Alfiyan, Mohammad Ali Immanudin Andhika Cahyono Putra Andre Ridho Saputro Andrianto Andrianto Anggie Ayu Astria Latuperrisa Anna Marina Anto, Andri Apriliya Feronica Aprilya Feronica Arib Fuadi Aswin Rosadi Ayu Camelia Rahma Baterun Kunsah Beta Asteria Bihamdika, Bill Cahya, Anggy Eka Dante Darmawangsa Depi Lestari Desipradani, Gita Dewi, Ervina Oktavia Dina Novita Eka Fatma Yuli Tantri Eka Fatma Yuli Tantri Evaningtyas Putri Windiawati Fikri, Ananta Robbah Gini Gini Gita Desi Pradani Hadi Kusnanto Halimatus Sa'diyah Halimatus Sa’diyah Hana Dili Setyana Huliyyatul Wahdah Ida Rahayu Ilham Fadilah Pratama Islamiati, Nanda Elfrida Isyanto, H. Puji Khunsa, Baterun Lestari, Winda Apriya Lia Kartika, Lia Luluk latifah Lutfi Nur M. Fadhli Zhafir Maftuh Ma’ruf Sya’ban Maftuh, M. Fadhli Zhafir Mareta Puri Rahastine Ma’ruf Sya'ban Meirna Dewita Sari Mery Oktaviyana Mohammad Alfiyan Mr Andrianto Muhammad Anas Muhammad Anas Mulyaningsih, Indrya Mu’jizah, Faridatul N, Dinda Athariq Nabilatus Salamah Nanda Diasari Nayla Syafitri Nikhlatul Hasanah Nova Ulumiya Nurjanah, Ekawati Oktavia Dwi Sheila R Oktavia Dwi Sheila R Pendalungan, Diah Surya Pramudita, Marlingga Prisca Nindya Alfahira Raisya Savira Mukarromah Ramadhani Suci Restuningtyas Ratu Syafa Salsabila Ridho Akbar Rieska Maharani, Rieska Rifki Al Kahfi Rochmah, Alfi Choirur Sa'diyah, Halimatus Sabina Febiandini Arianto Saffanah Syadzaa Zahirah Salwa Salsabila Saniyya, Rona Saputro, Andre Ridlo Sa’diyah, Halimatus Silvana Dwi Lestari Siti Mardiyah Siti Mariyah Siti Rosdiyyah Sjamsul Hidayat Soedjono Rono Soedjono Rono Soedjono Soedjono Subkhan, Muhammad Syamsiar, Syamsiar Sya’ban, Ma’ruf Thariq Malikul Mulki Tiffany Lovenlya Indy Ayu Putri Kundayadi Tyasha Ayu Melynda Sari Veronica, Nina Wahyu Setiawan Wuri, Pinilih Amerta Yani, Dini Yeti Eka Sispita Zeni Utami Zian Nayla Wardah