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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Jurnal Akademi Akuntansi (JAA) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Fokus Manajemen Bisnis Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM E-Amal: Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Manajemen Maranatha Aktsar: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness

Nur Ravita Hanun

Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia

Author-ID : 2685474

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Articles

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Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

Optimization of Stock Portfolio Using the Markowitz Model in the Era of the COVID-19 Pandemic Aisha Hanif; Nur Ravita Hanun; Rizki Eka Febriansah
TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.V5.I1.2021.37-50

Stocks are one of the popular investment instruments traded in the capital market. The popularity of stock purchase has developed along with the massive financial literacy movement. However, the massiveness of this movement must be balanced with knowledge and expertise in managing stock instruments since they have a high return rate and high risk. One way to manage stocks is by developing an optimal stock portfolio based on the Markowitz model. The Markowitz model is a method that formulates the elements of return and risk in an investment, and specifically the elements of risk can be minimized through diversification and combination of various investment instruments into a portfolio. By using the Markowitz method, investors can take advantage of all available information as a basis for maximizing the portfolio. This study aimed to determine which stocks can form an optimal portfolio, especially in the era of the COVID 19 pandemic and the optimal proportion of the portfolio that is feasible to obtain from stocks listed in the LQ 45 Index. The study samples involved stocks listed in the LQ 45 Index. The data analysis technique applied in this study was portfolio optimization using the Markowitz model. The results of this study showed that the optimal portfolio consisted of BBCA with a weight of 78.09% and BRPT with a weight of 21.91% which produced an expected return of 2.35% and a standard deviation of 7.01%.

Assistance of Nasyiah’s Business Group Passing through Branding and Digital Marketing to survive the pandemic Nur Ravita Hanun; Hadiah Fitiyah; Muhammad Yani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Since Covid 19 burst into Indonesia, most of the Nasyiah members and their husbands have not been longer working due to termination of employment (PHK). Passing through discussions with the general chairman of PDNA Sidoarjo and the head of the socio-economic section of PDNA Sidoarjo, our community service team from the Muhammadiyah University of Sidoarjo has carried out several program activities, namely: through the Nasyiah business group, we increase the productivity of the economic activities of Nasyiah members who are not productive (unemployed) through various empowerments, namely product branding innovation, and digital marketing training. This public servant aims to increase the productivity of economic activities for unproductive (unemployed) Nasyiah members passing through various empowerments. These were launched into a situation analysis to formulate the right solution in overcoming the problems faced by partners. The empowerment was carried out through product branding training and digital marketing training. This community service program is able to improve community governance, human resources, and resource management. Partners already have product branding which are able to implement digital marketing strategies and are able to record business finances through the SME Accounting application created by the UMSIDA community service team

New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Nur Ravita Hanun
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.

Kemandirian Ekonomi Melalui Optimalisasi Peran Karang Taruna Nur Ravita Hanun; Hadiah Fitriyah; Rima Azara
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 8, No 2 (2020): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.8283

Karang Taruna (Youth Organization) becomes the hope for development resources in all aspects of the village. The village economic development needs to be directed towards the independence in order to be sustainable. Land resources that are productive but have not been utilized are potential to be the capital for the village economic independence development. The available land is used by Karang Taruna to be made as Vegetable and Fruit Gardens. The management of village’s Vegetable and Fruit Gardens has not been optimal yet. Thus, efforts in optimizing it need to be taken. The goal of community empowerment is to optimize the role of Karang Taruna of Keboan Anom Village and to develop the Vegetable and Fruit Gardens to achieve village economic independence. The community empowerment program is carried out in stages, namely socialization, training on processing food products, digital marketing workshops, and financial management. The results of community empowerment show that processed vegetables and fruit products having high economic value are produced as the source of income for Karang Taruna and as the additional income for Keboan Anom Village, the information technology-based marketing (digital marketing) models is well-understood, and the organizational financial management is good.

E-Learning and Understanding of Accounting During Covid-19 Pandemic Sigit Hermawan; Nur Ravita Hanun; M Ilyas Junjunan
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30917

Covid-19 Pandemic has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the Covid-19 Pandemic. Some of these factors are emotional intelligence, availability of technological facilities, and implementation of e learning. The study was conducted during the Covid-19 Pandemic period, namely in April and May 2020 by distributing questionnaires to accounting students amounting to 194 as a research sample. Based on the results of the study, Emotional Intelligence and E-Learning implementation affect accounting understanding. However, the availability of information technology partially has no effect on the understanding of its accounting. With the results of this study will have implications for various policies related to learning in business and accounting during the Covid-19 Pandemic, especially on the availability of information technology and implementation of e learning.

Small and medium enterprises' innovation and product competitiveness in the Covid-19 pandemic era Hadiah Fitriyah; Nur Ravita Hanun; Rima Azara
Community Empowerment Vol 6 No 12 (2021)
Publisher : Universitas Muhammadiyah Magelang

The purpose of the community service is to increase the products competitiveness of the Belimbing Wangi SMEs, Watesari Village, Balongbendo District, Sidoarjo Regency. The impact of the Covid-19 pandemic is extraordinary, especially for the Belimbing Wangi SMEs business group, where the production process and turnover has decreased, because business management is still carried out conventionally and Watesari Village tourism must be closed according to government regulations. The service method used is field observation, trial of processed star fruit products, training and assistance in processing star fruit juice, and business management training. As a result of the assistance, partners understand the importance of conducting business management and finding the best formula for star fruit juice drinks. This training also supports the sustainability of the Belimbing Wangi SMEs business and competes at the global market level.

Performance Enhancement In Higher Education Through Optimization Of Internal Audit Functions Nur Ravita Hanun; Hadiah Fitriah; Detak Prapanca
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21717

This research is based on the rapid development of Higher Education in Muhammadiyah, but the internal supervision of universities had been not optimal yet. So this study aims to explore the implementation and function of Internal Audit in Muhammadiyah University. This research uses qualitative methods with a case study approach. The data collection process is carried out through interviews, Focus Group Discussions (FGDs) and documentation. Data analysis is conducted with Nvivo software. The informants in this study were the Head of the Internal Supervisory Unit (SPI) and the Head of the University Financial Administration Board from 3 (three) Muhammadiyah Universities (PTM). The results of this study show that the role of internal audit is to ensure efficiency and effectiveness in managing higher education operational. Currently, the internal function of the auditor is not only as a monitor (watchdog) but also as a consultant and catalyst for improving the performance of universities.

Halal, PIRT & business finance training for Gambir Anom’s MSME Group, Sidoarjo Nur Ravita Hanun; Rima Azara; Indah Apriliana Sari W.
Community Empowerment Vol 7 No 8 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7468

The community of Keboan Anom Village, Gedangan District, Sidoarjo Regency, engages in a constructive activity that was started by the Gambir Anom UMKM group. These initiatives include the formation of a food and beverage company run by Gambir Anom residents. Unfortunately, they have a number of issues, such as the absence of a PIRT, a lack of halal certification, and inadequate business financial management. The implementation of this activity is done through assistancing and training. Through this assistance, the Gambir Anom MSME Group already has a business license and a product license, so that their products are ready to compete in the modern market. Additionally, training with SME accounting software can help business actors understand how to manage their finances.

Environment Performance Index Assessment on Food Production: A Case Study in Indonesia Indah Apriliana Sari Wulandari; Hana Catur Wahyuni; Inggit Mardiyah; Nur Ravita Hanun
Jurnal Teknik Industri Vol. 23 No. 2 (2022): August
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/JTIUMM.Vol23.No2.93-104

Green Productivity (GP) is a strategy to increase production output while protecting the environment. The application of GP is a tool to evaluate the quality of the environment. For instance, an industry of crispy fried chicken drains the chicken's wash water, pours cooking oil, and slurries down the drain. It will diminish water quality. This research aims to assess Environment Performance Index (EPI) and prevent environmental damage by creating crispy chicken. The initial step must be identifying waste, creating a material balance diagram, calculating EPI and productivity, and proposing alternatives. This research indicates that pollution levels in this industry are extremely high. Environmental Service testing of production wastewater revealed BOD values of 769mg/l, COD values of 1699mg/l, TSS values of 2536mg/l, and an EPI Index of -31,05 exceed government standards. The result indicates that production enhancements must continue. In addition, this research generated some waste prevention alternatives, such as constructing a grease trap.

Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amelia Fitri Agustin Amrulloh, Muhlasin Andry Rachmadany Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Aulia Yunika Pradina Binti Nadhifa Clarisa Ika Candrawati Denisa Iselina Suwandono Detak Prapanca Dewi Novita Sari Diah Ayu Rintan Sulistiorini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Faulorozi Sumartono Fitriyah Nur Indahsari Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriah Hadiah Fitriyah Hana Catur Wahyuni Handayani, Henna Hardika Dwi Hermawan Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Imashev Aibek Baduanovich Indah Apriliana Sari Wulandari Indahsari, Fitriyah Nur Inggit Mardiyah Inggit Marodiyah Jannah, Binti Shofiatul Junjunan, M Ilyas Khafidin Khafidin Lukman Hudi M Ilyas Junjunan Maudy Nur Arifianti Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nabila Ramadhanty A Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Noor Reta Dwi Sari Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Putri Ayunda Anggraeni Rachmadhany, Andry Rahmad Ramdani Rahmah Utami Budiandari Retno Wulandari Rima Azara Rina Setya Ningrum Rita Ambarwati Rizki Eka Febriansah Rosfian, Ilma Zulfiana Rosmawati Andriani Utami S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono Setiyono, Wisnu Panggah Sigit Hermawan Siti Aisyah Sriwahyuni, Diana Surya Ningrum Surya Ningrum Syarifa Ramadhani Nurbaya Titik Agus Setiyaningsih Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari

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