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All Journal Infestasi Jurnal Ekonomi dan Bisnis Islam Majalah Ekonomi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Abdidas Sustainable : Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen Jurnal Kabar Masyarakat International Journal Multidisciplinary The Journal of Financial, Accounting and Economics Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting International Journal of Economic Integration and Regional Competitiveness
Rieska Maharani, Rieska
Universitas Muhammadiyah Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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

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

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
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 E-PROCUREMENTTERHADAP TERWUJUDNYA GOOD GOVERNANCE Rieska Maharani; Ardi Hamzah
InFestasi Vol 4, No 1 (2008): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i1.1165

Abstract

The purpose of this research are to examine effect variablesabout e-procurement of good governance. The respondents of theresearch at Pemkot Surabaya. Purposive sampling technique is chosenwith criteria respondents at staff Pemkot Surabaya. Data has gatheredby questionnaires and documentation. Sample total is 66 respondent.The result of research with partial regression indicate that cognitivestyle significantly effect on result of effectiveness, efficiency,competitive, transparency, rule of law, and accountability. The resultof research with simultaneous regression indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability . The value R2is 66,6% indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability 66,6% on result of good governance, while 33,4%by other factors.
Analisis Penerapan PMK-R1-101/PMK.010/2016 Pada Perhitungan Dan Pelaporan Pajak Penghasilan (PPh) PASAL 21 Di PT.X Kara Nabilla; Ma’ruf Sya’ban; Rieska Maharani
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 (245.699 KB) | DOI: 10.30651/stb.v1i1.9764

Abstract

This income tax is a tax on income in the form of salaries, wages, honoraria, allowances and other payments in any name and form. This is in accordance with corporate income tax related to work or position, services and activities received by domestic taxpayers or employees who are paid every month.  The company is obliged to withhold income tax on every employee who gets a salary every month. With the existence of RI-NO-101/PMK.010/2016, it is hoped that the company can understand the regulations regarding the calculation of deductions for permanent employees and casual employees. It is important for the company, because paying PPh 21 includes expenses for the company so that it can relate to the calculation of the company's financial statements.Keywords: Tax, Income Tax 21, Calculation, Withholding. Pajak penghasilan yang ini adalah pajak atas penghasilan yang berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan bentuk apapun. Hal ini sesuai dengan PPh Badan yang berhubungan dengan pekerjaan atau jabatan, jasa dan kegiatan yang diterima wajib pajak dalam negeri atau karyawan yang dibayarkan setiap bulannya. Perusahaan berkewajiban memotong pajak penghasilan pada setiap karyawan yang memperoleh gaji setiap bulan. Dengan adanya Dengan adanya RI-NO-101/PMK.010/2016 diharapkan perusahaan mengerti peraturan tentang perhitungan pemotongan bagi karyawan tetap dan karyawan lepas. Penting bagi perusahaan, karena membayar PPh 21 termasuk pengeluaran bagi perusahaan sehingga dapat berhubungan dengan perhitungan laporan keuangan perusahaan.Kata Kunci: Pajak, Pajak Penghasilan 21, Perhitungan, Pemotongan.
Analisis Penilaian Kinerja Berdasarkan Konsep Value For Money Untuk Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Di Kota Surabaya Kurnia Anggrahiny; Ma’ruf Sya’ban; Rieska Maharani
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 (263.966 KB) | DOI: 10.30651/stb.v1i2.10843

Abstract

ABSTRACT  This study aims to analyze the performance of the Surabaya City government in receiving Customs on Land and Building Rights (BPHTB) based on the Value for Money concept. Value for Money is a concept or description in a public sector organization whose level of success of its work program refers to three elements, namely economy, efficiency, and effectiveness to measure the performance of a government. This study uses a descriptive qualitative approach, namely by collecting and presenting data received from the Surabaya City Government, especially on the BPHTB revenue and expenditure budget so that it can provide a clear enough picture for researchers to analyze and compare with existing theories. The results of this study are the government's performance on BPHTB receipts in the city of Surabaya in 2015 to 2019 economically in the less economical category with an average value of 95.70%. Efficiency in 2015 to 2019 was in the very efficient category with an average value of 0.84%. And the effectiveness shows that the performance of BPHTB acceptance in the city of Surabaya is considered very effective because it is seen from the results of the calculation of the effectiveness ratio for 5 years producing a value above 100%. The performance of the Surabaya City Government has not been maximized because it has not been able to make savings on the costs incurred in the collection (BPHTB).Keywords: BPHTB; Local Government Performance; Value For Money ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja pemerintah Kota Surabaya dalam penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berdasarkan konsep Value For Money. Value For Money merupakan konsep atau gambaran dalam suatu organisasi sektor publik yang tingkat keberhasilan program kerjanya mengacu pada tiga elemen yaitu ekonomis, efisiensi, dan efektivitas untuk mengukur kinerja suatu pemerintahan. Penelitian ini menggunakan jenis penelitian pendekatan kualitatif yang bersifat deskriptif yaitu dengan mengumpulkan dan menyajikan data yang diterima dari Pemerintah Kota Surabaya, khususnya pada anggaran penerimaan dan pengeluaran BPHTB sehingga dapat memberikan gambaran yang cukup jelas untuk peneliti menganalisis dan membandingkan dengan teori yang ada. Hasil dari penelitian ini yaitu kinerja pemerintah pada penerimaan BPHTB di Kota Surabaya pada tahun 2015 sampai dengan 2019 secara ekonomis berada pada kategori kurang ekonomis dengan nilai rata-rata 95,70%. Secara efisiensi pada tahun 2015 sampai dengan 2019 berada pada kategori sangat efisien dengan nilai rata-rata 0,84%. Dan secara efektifitas menunjukkan bahwa kinerja pada penerimaan BPHTB di Kota Surabaya dinilai sangat efektif karena dilihat dari hasil perhitungan rasio efektivitas selama 5 tahun menghasilkan nilai diatas 100%. Kinerja Pemerintah Kota Surabaya belum maksimal karena belum mampu melakukan penghematan atas biaya-biaya yang dikeluarkam dalam pemungutan (BPHTB).Kata Kunci: BPHTB; Kinerja Pemerintah Daerah; Value For Money
Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA) Adiva Salsabila; Ma'ruf Sya'ban; Rieska Maharani
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.v2i1.13442

Abstract

The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).
Pemberdayaan Ketahanan dan Keamanan Pangan Melalui Urban Farming di Masa Pandemi Covid-19 Rieska Maharani; Zainal Rusdi; Lynda Yunyver; Reza Mega Novalia; Adiva Salsabila
Jurnal Abdidas Vol. 2 No. 5 (2021): October Pages 1021-1256
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v2i5.443

Abstract

Kegiatan pengabdian ini dilakukan di RT 07 RW 03 Kecamatan Kendangsari, Kelurahan Tenggilis Mejoyo, Kota Surabaya dengan tujuan untuk meningkatkan keamanan dan ketahanan pangan di tengah pandemi Covid-19. Terutama di tengah pandemi Covid-19 masyarakat dituntut untuk terus berinovasi dengan keterbatasan yang ada, salah satunya adalah bertanam menggunakan teknik hidroponik guna mempertahankan keamanan pangan di tengah pandemi dengan memanfaaatkan serta mengoptimalisasi lahan kosong di tengah kota. Dalam hal ini, pemerintah juga berperan dalam memfasilitasi untuk akses pengembangan dengan bantuan hibah bernama Program Holistik Pembinaan dan Pemberdayaan Desa melalui Kementrian Pendidikan dan Kebudayaan yang dijembatani oleh tim penerima hibah yaitu Mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Surabaya. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, pengenalan dan praktik pelatihan hidroponik serta pembinaan bertanam secara hidroponik dari semai hingga panen, serta cara menjual sayur dan melakukan diversifikasi produk olahan dari sayur hidroponik. Hasil dari adanya program ini adalah secara tidak langsung akan terbentuk keamanan dan ketahanan pangan daerah sekitar serta bertambahnya pendapatan baru bagi masyarakat yang terdampak pandemi. Untuk terus memotivasi masyarakat dalam pengembangan kegiatan ini, kami akan mendampingi pemberdayaan dengan terus melakukan evaluasi dan monitoring secara berkelanjutan baik offline maupun online.
TOURISM INDUSTRY BANKRUPTCY ANALYSIS OF IMPACT COVID-19 PANDEMIC Rieska Maharani; Tyasha Ayu Melynda Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3453

Abstract

This study aims to determine the bankruptcy analysis used in tourism industry companies due to the impact of Covid-19 in Indonesia. This study uses four bankruptcy analyzes, namely Springate (S-Score), Zmijewski analysis (X-Score), Grover analysis (G-Score), and Altman analysis (Z-Score). The sample used is a restaurant, hotel, and tourism company listed on the IDX during 2018-2020. The sampling technique was purposive sampling with a total sample of 27 companies. The results showed that the analysis, namely Springate (S-Score) there were 25 companies in a state of bankruptcy and two companies in good health, Zmijewski analysis (X-Score) there were four companies in bankruptcy and 23 companies in good health, Grover analysis (G-Score) Score) there are 14 companies in bankruptcy and 13 companies in good health, and Altman analysis (Z-Score) there are 18 companies in a state of bankruptcy, five companies in a state of a gray area (gray), and four companies in a state not bankrupt. The occurrence of Covid-19 in Indonesia also has an impact on tourism and its supporting sectors such as restaurants and hotels. The reason is the policies that have been set by the government to suppress the growth of Covid-19.
Experiences And Perceptions Of MSME Entrepreneurs In Using E-Commerce Services As A Sales Platform In Indonesia: A Qualitative Approach To The Culinary Sector Moch. Wahyu Widodo; Rieska Maharani; Rina Maretasari; Agus Hermawan; Ludi Wishnu Wardana
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 2 (2024): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i2.1864

Abstract

This research aims to examine the experiences and perceptions of Micro, Small and Medium Enterprises (MSME) entrepreneurs in using e-commerce services as a sales platform in Indonesia, with a special focus on the culinary sector. Using a qualitative approach, this research involved in-depth interviews with a number of MSME culinary entrepreneurs to collect data regarding motivations, challenges, benefits and impacts of using e-commerce on their businesses. The research results show that e-commerce provides significant opportunities for culinary MSMEs to expand markets and increase sales. However, entrepreneurs also face various obstacles such as lack of technological knowledge, difficulties in logistics, and intense competition. This study concludes that although there are challenges that must be faced, the use of e-commerce can be an effective tool for developing MSME businesses in the culinary sector, provided there is adequate support in terms of education and technological infrastructure. These findings provide important insights for stakeholders in designing policies and programs that support the adoption of e-commerce by MSMEs in Indonesia.
The Influence of Socialization of SAK EMKM, Owner's Education Level, and Understanding of Accounting on the Implementation of SAK EMKM Rieska Maharani; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1919

Abstract

MSMEs in Indonesia have an essential role as pillars in economic development. However, MSMEs face problems related to financial management and difficulties in compiling financial records by applicable accounting standards. SAK EMKM is a financial accounting standard to support progress and make things easier for MSME players. Several factors can influence the implementation of SAK EMKM, namely socialization of SAK EMKM, the owner's education level, and understanding of accounting. The population in this research is MSME Culinary Tourism Centers (SWK), which are actively registered with the Surabaya City Cooperatives, SMEs, and Trade Office. The sampling technique used purposive sampling with the criteria of MSME actors who received SAK EMKM socialization and carried out financial records to obtain a sample size of 122 MSME actors. Data collection for this research used a questionnaire. The data analysis technique used is multiple linear regression analysis. Test data quality with validity and reliability tests. Next are the classical assumption tests: normality, multicollinearity, and heteroscedasticity. The hypothesis tests used were the t-test and F-test. The results of this research stated that the socialization of SAK EMKM and understanding of accounting partially had a positive and significant effect on the implementation of SAK EMKM. In contrast, the owner's education level had no significant effect on the implementation of SAK EMKM. This research shows that the socialization of SAK EMKM, the owner's education level, and understanding of accounting simultaneously have a positive and significant effect on the implementation of SAK EMKM.
Co-Authors A, Andrianto Adhar Putra Setiawan Adiva Salsabila Adiva Salsabila Agus Hermawan Andrianto Andrianto Ardi Hamzah Dedy Surahman Dicky Hikam Didin Fatihudin Ezif M.Fahmi W Fitri Nuraini Haryanti, Tining Hindayati , Nurul Imam Mukhlis Kara Nabilla Kartika Sari, Fitry Kharisma Yunna Insani Kurnia Anggrahiny Ludi Wishnu Wardana Lynda Yunyver Ma’ruf Sya’ban Makaryanawati Maretasari, Rina Ma’ruf Sya’ban Moch. Wahyu Widodo Mr Andrianto Ningtyas, Dinur Aulia Putri Oktaviani, Marista Puji Handayati Putri, Afrizna Kurnia Reza Mega Novalia Rosmaniar, Asyidatur Rusdi, Zainal Setiawan , Wahyu Sudarmiatin Tyasha Ayu Melynda Sari Wahyu Setiawan Wahyu Widodo Wardatul Mila Yunyver, Lynda Zainal Rusdi Zeni Rusmawati