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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Economica: Jurnal Ekonomi Islam Jurnal Dinamika Sosial Budaya Jurnal Riset Ekonomi dan Bisnis Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Abdimas Sangkabira
Alwiyah Alwiyah
Universitas Muhammadiyah Semarang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENINGKATAN ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI DAN KEPUASAN KERJA (Studi Kasus Pada Staf Auditor Kantor Akuntan Publik Kota Semarang) Alwiyah Alwiyah
Economica: Jurnal Ekonomi Islam Vol 7, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2016.7.2.1154

Abstract

Today many organizations face a dynamic and changing environment which in turn requires the organization to adjust to the environment. Dynamic environments requires management to adopt changes regardless of work ethic (to modify the structure, objectives, technology, organization of work tasks, etc.) in order to adjust to the changing environment. Success in the field of employment is determined by various factors, such as the level of competence, professionalism and commitment to the field is practiced. Having regard to the Islamic work ethic and commitment to the organization hopefully someone can reach the level of job satisfaction. The purpose of this study to find empirical evidence of an increase in the work ethic of Islam against comitment affective, normative commitment, continuance commitment and job satisfaction. The population is a Staff Auditor who work on public accounting firm who are Muslims in the city of Semarang. Hypothesis testing using the F test, the coefficient of determination and t test, where the F test is used to determine the increase of Islamic work ethics to organizational commitment and job satisfaction. Coefficient of determination (R ²) was essentially measure how far the model's ability to explain the dependent variables. Determiasi value is zero and one. Value (R ²) is small means that the ability of the independent variables in explaining the dependent variable is very limited. T Test To test whether there is any significant relationship between dependent and independent variables.
Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan Puji Larasati Ningtias; Raden Ery Wibowo; Alwiyah Alwiyah; Fatmasari Sukesti; Ayu Noviani Hanum
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.58-66

Abstract

This purpose of this study to determine and analyze the effect of tax socialization, income levels, service quality, and tax enforcement on the level of taxpayer compliance in paying land and building tax in South Arut District. The samples used in this study were 100 land and building taxpayers who were in South Arut District. The independent variables used in this study were Tax Socialization, Income Level, Service Quality, and Tax Knowledge. While the dependent variable is Taxpayer Compliance. This study uses a quantitative analysis method that describes the state of the variables under study using statistical data. All indicators of this study must first pass the validity and reliability of the data, then test the classical assumptions and finally test the hypothesis. The results showed that: Tax Socialization, Income Level, Service Quality, and Tax Knowledge partially and simultaneously had a significant positive effect on taxpayer compliance in Arut Selatan District with a significance level of 0.002 <0.05. The value of Adjusted R2 showed that 86% of land and building taxpayer compliance is influenced by independent variables, while the remaining 14% is influenced by other variables outside of this study.Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
Kualitas Laporan Keuangan Pemerintah Daerah: Studi OPD Kota Semarang Yuneve Nilamsari; Fatmasari Sukesti; Alwiyah Alwiyah; Ayu Noviani Hanum; R. Ery Wibowo Agung Santoso
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.85-94

Abstract

The study aimed to determine the effect internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system on the Quality of local Government Financial Report (LKPD) in OPD Semarang City. The populasi in this study is OPD office in Semarang City.  While the resource sample was 64 respondents. this study uses a questionnaire which uses a likert scale of 1-5. The data uses in this study are primary data collected through direct questionaires. Data analysis using multiple regression analysis. The result of analysis using multiple regression partially show that the internal control system has a positivef and significant effect on the quality of local government financial reports. The human resource competency has a positive and insignificant effect on the quality of local government financial reports. The information technology has a positive and insignificant effect on the quality of local government financial reports. The regional financial accounting system has a positive and significant effect on the quality of local government financial reports. Simultaneously shows that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system effects the quality of local government financial reports. The result of determination coefficient (R^2) showed that that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system in explaining the stock return was 70,7% and the rest was explained by other unexamined variable in this research.
Praktik Packaging Eco-Enzym Dari Kulit Buah Bagi Santriwati Di Panti Asuhan Nurina Dyah Larasaty; Alwiyah Alwiyah; Mega Sucipto Rahmawati; Idfi Widya Kusuma
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 7, No 2 (2024): April 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i2.3045

Abstract

Food waste such as fruit peels is often found in domestic waste. Fruit peel waste can produce eco-enzymes that have many benefits and do not harm the environment. The utilization of eco-enzymes can be carried out by empowering the community from production to branding. Branding training is conducted to assist the community in improving their quality of life. The methods used in the training include lectures and discussions with participants who are residents of the Putri Aisyiyah Pucang Gading Orphanage. The training is a continuation of the previous community service activities related to the production of eco-enzymes using fruit peel waste in the surrounding environment. The success of the training is evident from the enthusiasm of the orphanage residents for the eco-enzyme and branding materials presented. Monitoring and evaluation are conducted periodically for the coaching of improving the residents' skills in the aspect of product branding. Similar community service programs need to be developed to help communities improve their quality of life.            Keywords: branding; eco-enzym; fruit peels
PEMBERDAYAAN KELOMPOK WANITA TANI (KWT) SRIKANDI DALAM MENINGKATKAN EKONOMI KELUARGA Fatmasari Sukesti; Andwiani Sinarasri; Ery Wibowo Agung Santosa; Alwiyah Alwiyah; Nun Maulida Suci Ayomi; Sriyono Sriyono
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3145

Abstract

Kelompok Wanita Tani (KWT) adalah wadah yang bertujuan untuk memberdayakan perempuan pada sektor pertanian. KWT Srikandi yang berada di kelurahan Karang Malang Mijen Semarang diberikan amanah untuk mengelola lahan pertanian milik Pemerintah Kota Semarang sebagai percontohan kegiatan pertanian yang bermanfaat untuk dikembangkan sebagai usaha yang dapat menambah pendapatan dan menopang ekonomi keluarga. KWT Srikandi membutuhkan peningkatan pengetahuan, ketrampilan dalam mengelola lahan pertanian yang akan dikembangkan sebagai usaha yang menghasilkan dibidang pertanian. Program studi akuntansi dan agribisnis Fakultas Ekonomi Hukum dan Bisnis (FEHB) Universitas Muhammadiyah Semarang (Unimus) melaksanakan kegiatan pengabdian masyarakat membantu mitra KWT Srikandi dalam mengembangkan budidaya tanaman sayur dan buah, manajemen keuangan usaha serta strategi pemasaran. Kegiatan dilakukan dengan melalui pelatihan, pendampingan, praktik di lahan, serta monitoring dan evaluasi. Tujuan utama pengabdian masyarakat membantu KWT adalah memberdayakan wanita melalui peningkatan keterampilan, pemanfaatan lahan pekarangan/ kebun, dan inovasi pengolahan hasil panen guna meningkatkan kesejahteraan ekonomi. Hasil kegiatan diharapkan membantu peningkatan ketrampilan anggota wanita tani dalam mengelola lahan pertanian dan mampu mengelola keuangan usaha.
ETIKA PROFESI, KOMPETENSI AKUNTAN DAN INDEPENDENSI AKUNTAN TERHADAP KUALITAS HASIL AUDIT (STUDI KASUS PADA KAP DIJAWA TENGAH) alwiyah alwiyah; Andwiani Sinarasri
Jurnal Dinamika Sosial Budaya Vol. 24 No. 2 (2022): Desember (2022)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v24i2.9153

Abstract

Riset ini bertujuan  untuk menguji pengaruh Etika profesi, Kompetensi akuntan, dan Independesi akuntan terhadap Kualitas hasil audit. Populasi dalam penelitian ini adalah akuntan yang bekerja di Kantor Akuntan Publik yang berada di Semarang Jawa Tengah. Sampel yang digunakan sebanyak 33 akuntan yang berprofesi sebagai akuntan senior dan akuntan yunior. Alat yang digunakan dalam pengujian data menggunakan regresi linier berganda dengan bantuan Software SPSS 25.0. Hasil penelitian menunjukkan bahwa  Etika profesi berpengaruh positif terhadap Kualitas hasil audit, sedangkan Kompetensi akuntan dan Indepedensi Akuntan tidak berpengaruh terhadap Kualitas hasil audit. R Square menunjukkan 0,482 yang berarti hasil penelitian dipengaruhi sebanyak 48,2% sedangkan 51,8% dipengaruhi variabel lain diluar penelitian.Kata kunci: Kualitas hasil audit, etika profesi, kompetensi, independensi
Moderasi Moralitas Individu pada Determinan Pencegahan Kecurangan (Fraud) Dana Desa (Studi Kasus Desa di Kecamatan Kalitidu Kabupaten Bojonegoro) Anis Muzakka; Alwiyah Alwiyah
Jurnal Riset Ekonomi dan Bisnis Vol. 18 No. 3 (2025): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v18i3.12743

Abstract

Penelitian ini merupakan kajian yang membahas pengelolaan dana desa sebagai bagian dari administrasi keuangan publik yang menuntut profesionalitas, transparansi, dan akuntabilitas dalam pemanfaatan sumber daya. Pengelolaan yang tepat diperlukan agar dana desa digunakan sesuai peruntukan, mendukung pembangunan, serta meminimalkan potensi penyimpangan anggaran. Penelitian ini menganalisis pengaruh budaya organisasi, kompetensi aparatur, dan integritas aparatur terhadap pencegahan kecurangan dana desa, dengan moralitas individu sebagai variabel moderasi. Responden penelitian terdiri dari aparatur desa di Kecamatan Kalitidu yang dipilih melalui teknik purposive sampling hingga menghasilkan 125 peserta. Analisis menggunakan SPSS versi 25.0 menunjukkan bahwa budaya organisasi tidak berpengaruh signifikan terhadap pencegahan kecurangan. Hasil berbeda ditunjukkan variabel kompetensi aparatur dan integritas aparatur yang terbukti memberikan pengaruh signifikan sehingga keduanya menjadi faktor penting dalam meningkatkan mekanisme pengawasan dan pencegahan fraud. Moralitas individu tidak mampu memperkuat hubungan antara budaya organisasi maupun kompetensi aparatur dengan pencegahan kecurangan. Temuan menarik muncul ketika moralitas individu justru memperlemah pengaruh integritas aparatur terhadap pencegahan kecurangan. Kondisi ini mengindikasikan bahwa integritas memerlukan dukungan lingkungan moral yang stabil agar mampu berfungsi secara optimal. Secara keseluruhan, penelitian ini menegaskan bahwa peningkatan kompetensi dan integritas aparatur menjadi kunci utama dalam menciptakan tata kelola dana desa yang akuntabel dan bebas dari praktik kecurangan.
Co-Authors Andwiani Sinarasri Anis Muzakka Ayu Noviani Hanum Ery Wibowo Agung Santosa Fatmasari Sukesti Idfi Widya Kusuma Mega Sucipto Rahmawati Nun Maulida Suci Ayomi Nurina Dyah Larasaty, Nurina Dyah Puji Larasati Ningtias R. Ery Wibowo Agung Santoso Raden Ery Wibowo Sriyono Sriyono Yuneve Nilamsari