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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Dharma Bakti JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan AKMENIKA Jurnal Abdi Masyarakat Indonesia Telaah Bisnis Rahmatan Lil’alamin Journal of Community Services (RLA) JURNAL ABDIMAS PLJ Jurnal Fairness Journal of Accounting and Financial Issue Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Akuntansi Journal of Business and Information System ABDIMAS NUSANTARA
Lulu Amalia Nusron
Universitas PGRI Yogyakarta
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Pengaruh Pembelajaran Di Perguruan Tinggi Dan Pendidikan Keuangan Di Keluarga Terhadap Literasi Keuangan Nusron, Lulu Amalia; Krismiatun, Ervina Wahyu; Diansari, Rani Eka
Akmenika: Jurnal Akuntansi dan Manajemen Vol 18, No 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1464

Abstract

This study aims to determine whether there is an effect of learning in higher education and finan-cial education in the family on financial literacy in accounting students of the Faculty of Business, PGRI University Yogyakarta. This research is quantitative and uses primary data, namely ques-tionnaires. This study determined all active stu-dents majoring in Accounting, Faculty of Busi-ness, the University of PGRI Yogyakarta as a population. The sample used as many as 90 re-spondents who fit the criteria that have taken financial management courses. The method used in this study was to distribute questionnaires to respondents using google form and using the SPSS version 25 application to test hypotheses with descriptive statistics, validity tests, reliabil-ity tests, normality tests, and multiple linear re-gression analysis. This study resulted in two var-iables, learning in higher education and financial education in the family, which positively influenced financial literacy in accounting stu-dents at the Yogyakarta Business Faculty. This study's result has implications for lecturers in universities, especially PGRI Yogyakarta Univer-sity, to uphold student's formal financial learn-ing. Also, the results of this study impact the par-ents of students as financial education advisers at home to always maintain what has been taught. For Accounting students, the Business Faculty itself is always able to apply the knowledge of both. 
MODERNISASI STRATEGI UMKM DEMI RESISTENSI USAHA DI MASA PANDEMI COVID-19 Anandita Zulia Putri; Ningrum Pramudiati; Lulu Amalia Nusron; Deden Prasetyo
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v4i1.12009

Abstract

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.
APAKAH GOOD UNIVERSITY GOVERNANCE BERHUBUNGAN DENGAN RELIGIUSITAS MAHASISWA? lulu amalia nusron; sri widodo; dekeng setyo budiarto
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2326

Abstract

Abstrak: Universitas yang dipercaya oleh masyarakat harus memiliki tanggung jawab moral terhadap etika dan perilaku mahasiswa yang lulus. Sebagai bagian dari tanggung jawabnya kepada masyarakat, universitas harus memiliki tata kelola yang baik dan menghasilkan lulusan yang berkualitas. Penelitian ini bertujuan untuk menguji hubungan good university governance yang diproksi dengan nilai akreditasi dengan tingkat religiusitas mahasiswa baik religiusitas intrinsik maupun ekstrinsik. Penelitian ini menggunakan 123 sampel dari mahasiswa aktif jurusan Akuntansi yang memiliki akreditasi A dan B. Penelitian ini adalah penelitian kuantitatif dengan purposive sampling sebagai teknik pengambilan sampel. Hasil penelitian menunjukkan bahwa ada perbedaan tingkat religiusitas berdasarkan tata kelola universitas yang baik. Semakin baik manajemen pendidikan tinggi, semakin tinggi religiositas siswa. Penelitian ini mengimplikasikan bahwa perguruan tinggi tidak hanya menghasilkan lulusan yang memiliki kecerdasan tinggi tetapi juga lulusan yang memiliki religiusitas yang baik. Kata kunci: tata kelola universitas, religiusitas intrinsik, religiusitas ekstrinsik, akreditasi. Abstract: The University that is trusted by the community should have a moral responsibility on students ethics and behavior who are graduated. As part of its responsibility to the community, universities must have good governance and produce quality graduates. This study aims to examine the relationship of good university governance that is proxied by the value of accreditation with the level of student religiosity both intrinsic and extrinsic religiosity. This study uses 123 samples from active students majoring in Accounting who have accreditation A and B. This research is a quantitative study with purposive sampling as a sampling technique. The results of the study show that there are differences in the level of religiosity based on good university governance. The better management of higher education, the higher the religiosity of students. This research implies that universities should not only produce graduates who have high intelligence but also graduates who have good religiosity. Keywords: good university governance, intrinsic religiosity, extrinsic religiosity, accreditation.
ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA lulu amalia nusron; rani eka diansari
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 1 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i1.5550

Abstract

This study aims to determine Profitability, Liquidity, Company Size, and Leverage on Islamic Social Reporting (ISR) in Islamic Banking in Indonesia. The research period is 2016-2019. This study uses a quantitative approach. The population is all sharia banking in Indonesia registered with the OJK in 2016-2019. The sample was determined by purposive sampling technique, so that there were 32 financial reports from 8 BUS. Analysis makes use of multiple linear regression. The results concluded that (1) Profitability has no effect on Islamic Social Reporting. (2) Liquidity has no effect on Islamic Social Reporting. (3) Company size has no effect on Islamic Social Reporting. (4) Leverage affects Islamic Social Reporting. (5) Company age has no effect on Islamic Social Reporting. (6) Islamic Governance Score has no effect on Islamic Social Reporting. Keywords: Profitability, Liquidity, Company Size, Leverage, Company Age, Islamic Governance Score, Islamic Social Reporting (ISR) Disclosure.
DETERMINAN SENJANGAN ANGGARAN PADA OPD KABUPATEN BANTUL Lulu Amalia Nusron; Restu Widiastuti; RE Diansari
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6474704

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, budaya organisasi, komitmen organisasi dan ketidakpastian lingkungan terhadap senjangan anggaran. Jenis data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini dilakukan pada Organisasi Perangkat Daerah Kabupaten Bantul dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah seluruh pegawai Organisasi Perangkat Daerah. Sampel dalam penelitian ada 89 responden yang terlibat dalam penyusunan anggaran. Metode yang digunakan untuk menentukan sampel yaitu dengan purposive sampling. Analisis data yang digunakan yaitu program SPSS 24. Metode analisis data yang digunakan dalam penelitian ini yaitu metode regresi linier berganda. Hasil penelitian menunjukan bahwa ketidakpastian lingkungan berpengaruh positif signifikan terhadap senjangan anggaran. sedangkan partisipasi anggaran, budaya organisasi, komitmen organisasi dan ketidakpastian lingkungan tidak berpengaruh terhadap senjangan anggaran pada Organisasi Perangkat Daerah Kabupaten Bantul. Kata Kunci: Partisipasi Anggaran, Budaya Organisasi, Komitmen Organisasi, Ketidakpastian Lingkungan, Senjangan Anggaran.
Determinant of Share Price in Property and Real Estate Subsector Companies Lulu Amalia Nusron
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3909

Abstract

This research aims to determine the influence of financial performance of property and real estate sub-sector companies on the company's share price. Researchers retested because the results of previous studies were likely inconsistent. In addition, property and real estate companies that are used as research objects can be used as indicators to analyze the economic health of a country. However, based on historical performance data, property and real estate share prices fluctuate. Researchers used secondary data on the financial statements of property and real estate subsector companies registered in IDX for the period 2015-2019. The number of registered population is 64 companies but this study used sampling techniques with purposive sampling method so that only 15 companies registered and produced 75 samples for classical assumption test, multiple linear regression test, F test, t test, and determination coefficient test. The results of this study showed that the Current Ratio variable affects the share price with a significance value of 0.025. Earning per Share affects the share price with a significance value of 0.000, and Total Asset Turnover has a significant influence with a value of 0.024 to the share price. All three are also simultaneously influential. Interestingly in this study, for the direction of the hypothetical variable Current Ratio is negative so as to be contrary to the proposed hypothesis. Based on these results, it can be said that the current ratio value is not certain to indicate that the company can adequately pay off debt and avoid liquidity problems.
Program Digitalisasi dan Tata Kelola Dunia Industri Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta Rani Diansari; Vidya Vitta Adhivinna; M. Sulkhanul Umam; Lulu Amalia Nusron; Tika Mei Kustanti
Jurnal Abdi Masyarakat Indonesia Vol 2 No 3 (2022): JAMSI - Mei 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.258

Abstract

Berangkat dari pemahaman bahwa UMKM membutuhkan peran teknologi digital untuk peningkatan kinerja dan produktivitasnya, maka pengabdian ini ditujukan untuk meningkatkan produktivitas UMKM di Desa Wisata Krebet, Kabupaten Pleret, Daerah Istimewa Yogyakarta. Teknologi digital mampu membantu UMKM meringankan pekerjaannya. Sebuah UMKM perlu melakukan transformasi digital yakni melakukan perubahan organisasi yang dipengaruhi oleh dorongan teknologi digital. Administrasi yang baik akan menghasilkan tata kelola yang baik pula. Metode pelaksanaan dalam pengabdian ini terbagi menjadi dua, yaitu kegiatan pendampingan dan pelatihan. Pelaksanaan pengabdian dilakukan secara bertahap. pada tahap pertama, dilaksanakan sosialisasi dan penjelasan mengenai program yang akan disusun. Program kerja yang juga sebagai solusi, meliputi: a) pembuatan software untuk pencatatan data pengunjung dan laporan keuangan b) pembagian jadwal homestay dan tutor, c) pembuatan video tutorial, d) pembuatan struktur organisasi dan job description, serta e) membantu promosi Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta. Pada tahap kedua, dilaksanakan penyampaian dari hasil program yang telah dibuat kepada pihak pengelola Desa Wisata Krebet, Kabupaten Bantul, Daerah Istimewa Yogyakarta.
Pengaruh Fraud Diamond dan Religiusitas terhadap Kecurangan Akademik Mahasiswa Akuntansi Lulu Amalia Nusron; Risa Tika Sari
Telaah Bisnis Vol 21, No 2 (2020): Desember 2020
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.086 KB) | DOI: 10.35917/tb.v21i2.173

Abstract

Higher education is expected to be able to produce professionals who are able to compete in the era of globalization both in science and in morals, however fraudulent practices are often found in the world of education which is often referred to as academic fraud. This study aims to determine the factors that influence student academic fraud by using the fraud diamond concept and religiosity. Collecting data in this study using online questionnaires and purposive sampling techniques with the criteria of active students who have taken auditing courses 2. The sample of this study was 80 active students of the Accounting Study Program at Universitas PGRI Yogyakarta, Universitas Negeri Yogyakarta, Universitas Muhammadiyah Yogyakarta, Universitas Teknologi Yogyakarta, and Universitas Sanata Dharma Yogyakarta. Data analysis techniques using multiple linear regression models and data testing using SPSS. The results of this study indicate that opportunity and rationalization have a significant positive effect on academic cheating while pressure, capability, and religiosity have no effect on academic cheating.
MELIHAT LEMBAGA KEUANGAN ANJAK PIUTANG DIBANDINGKAN PERBANKAN DILIHAT DARI ASPEK HUKUM ? Rani Eka Diansari; Lulu Amalia Nusron
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.970

Abstract

This study aims to determine whether there are differences in banking and factoring institutions viewed from the legal aspect. This study uses secondary data obtained from the results of previous studies. This research belongs to the type of library research (library research), which is looking for data from various kinds of library information including documents, newspapers, magazines, books, scientific journals, and encyclopedias. This research uses descriptive analysis, philosophical and pedagogical approaches. The results of the analysis of this study are that there are differences in legal aspects seen from the actors, regulations, mechanisms, ways of solving problems, etc. in banks and factoring institutions.
Digitalitasi Pencatatan Transaksi Dan Optimalisasi Pemasaran UMKM Sarisa Merapi Lulu Amalia Nusron; Anandita Zulia Putri; Ningrum Pramudiati; Dwi Wastuti
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art2

Abstract

Tujuan kegiatan ini ialah untuk memberikan solusi UMKM Sarisa Merapi terkait dengan permasalahan yang dihadapi. UMKM Sarisa Merapi dikelola oleh Kelompok Wanita Tani (KWT) Kemiri Edum. Adanya penurunan penjualan produksi yang diakibatkan oleh pandemi Covid-19 dan hilangnya data pencatatan keuangan usaha yang masih tercatat manual. Tim pengabdi membentuk program pendampingan dalam membuat strategi pemasaran produk dan mengaplikasikannya dengan teknologi masa kini. Teknologi yang dimaksud adalah memanfaatkan marketplace sebagai media penjualan. Selain itu, tim pengabdi juga mendampingi KWT Kemiri Edum dalam hal pencatatan transaksi keuangan dan penyusunan laporan keuangan berbasis aplikasi agar permasalahan data pencatatan keuangan yang hilang tidak terjadi kembali. Metode pelaksanaan kegiatan dilakukan dalam bentuk edukasi dan pendampingan. Hasil kegiatan ini menunjukkan peserta KWT Kemiri Edum telah mampu meningkatkan penjualan produksi dan pemasaran dilihat dari meningkatnya pengikut di media social dan jumlah produksi setiap harinya. Selain itu, peserta juga mampu mencatat transaksi keuangan menggunakan aplikasi BukuKas dan menghasilkan laporan keuangan bulanan.
Co-Authors Adhivina, Vidya Vitta Adyaksana, Rahandhika Ivan Alim Setiawan Amanda Alvi Nurdiantoro Ami Yuliyanti Anandita Zulia Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Arief Hidayatullah Khamainy Astuti Isti Indriani Baniady Gennody Pronosokodewo Budiarto, Dekeng Setyo Deden Prasetyo Diansari, Rani Eka Dwi Wastuti Ervina Wahyu Krismiatun Fachrunnisa, Zidni Husnia Fitri Astuti Fitri Astuti, Fitri Helda Endardika Krismiatun, Ervina Wahyu M. Sulkhanul Umam Ningrum Pramudiati Nugraheni, Dinamipa Pramudiati, Ningrum Pratama, Tegar Gigih Purnama Sari, Ratna Putri, Anandita Zulia Rafika Nur Astuti Rahandhika Ivan Adyaksana Rani Diansari Rani Eka Diansari Rani Eka Diansari Ratna Purnama Sari Ratna Purnama Sari RE Diansari Restu Widiastuti Risa Tika Sari Rohmatun, Yanuatri Sahnaa, Fadhillah Sari, Risa Tika Seta, Vivian Evan Sri Widodo Tika Andrini Tika Mei Kustanti Vidya Vitta Adhivinna Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Vitya Risti Andari Wandan Zulvanadya Cipta Pribadi Wijayanti, Indah Oktari Yennisa Yennisa Yennisa, Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita