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All Journal Jurnal Pasir Laut El Dinar An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Akuntansi Bisnis Jurnal Ilmu dan Riset Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Kesehatan Saelmakers PERDANA (JKSP) Jurnal Ilmiah Manajemen Kesatuan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal Guru Dikmen & Diksus Jurnal Pengabdian kepada Masyarakat Nusantara G-Couns: Jurnal Bimbingan dan Konseling Humanism : Jurnal Pengabdian Masyarakat Jurnal Kesehatan Tambusai Jurnal Ilmiah Wahana Pendidikan Perspektif Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah Administrasi Pemerintahan Daerah Eduvest - Journal of Universal Studies Journal Community Service Consortium DECISION : Jurnal Ekonomi dan Bisnis Jurnal Inovasi Pendidikan IIJSE Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Nur Handayani
Puslitbang Gizi dan Makanan, Badan Litbang Kesehatan Depkes RI
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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ANALISIS SISTEM PNBP UNTUK MENINGKATKAN EFEKTIFITAS KINERJA PADA KPPN SURABAYA I Amallia, Meita; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to see non-tax revenue system by using state revenue module in the State Treasury Service (KPPN) Surabaya I as Authorization Accounting Unit of Regional State General Treasurer can be the right system to improve the effectiveness of the performance and service to the public. using qualitative method is descriptive and by conducting research and comprehending Non-tax revenue system which is used in State Treasury Service (KPPN) Surabaya I. To find out and to comprehend the Non-tax revenue system by using interview method. And to find out the effectiveness of the performance which has been done by analyzing Central Government Financial Statement and the Consolidated Financial Statement of State Treasury Service (KPPN) Surabaya I. The results of this study show that the income from the Non-tax revenue which increased from 2011 to 2012. So the Non-tax revenue which has applied the State revenue module can enhance the effectiveness of the performance in the State Treasury Service (KPPN) Surabaya I.Keywords: Non-Tax Revenue System, State Revenue Module, Performance Effectiveness.
PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DESA (STUDI PADA PEMERINTAH DESA AMPELDENTO KABUPATEN MALANG) Khilmiyah, Isniatul; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the presentation of financial statement of Ampeldento village, Pakis Sub-district, Malang district in 2015 has been presented in accordance with the PERMENDAGRI No. 113 of 2014 about the Financial Management of the village.The research method has been carried out by using descriptive research method and qualitative approach. The data has been conducted by using primary and secondary data as the sources. The primary data has been obtained from the interview which is relevant to the presentation of financial statement. It has been found from the result of this research that the presentation of financial statement of Ampeldento village is based on the PERMENDAGRI No. 113 of 2014 which shows the accountable and transparent implementation which can be reviewed from the responsibility statement of village government budget (APBDesa), but when it is reviewed from the record it has not been completely in accordance with the prevailing regulations, therefore further training and development is required. The primary constraint is the low competency of the human resources and the ineffectiveness of the training of village apparaturs, therefore continuous special attention and seriousness from the local apparaturs is required.Keywords: Presentation of village financial statement, human resources, villagegovernment budget, accountable and transparent.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH Rosiana, Eryza; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Local expenditure is all local expenditures in a one fiscal year. One of the sectors which have anopportunity to finance the local expenditure is local tax, local retribution, and general allocation fund. Thepurpose of this research is to find out whether local tax, local retribution, and general allocation fund haveinfluence to the Allocation of Local Expenditure in districts / cities in East Java. The population and sample is alldistricts / cities in East Java. This research has been conducted by using multiple linear regressions analysis andthe data has been obtained from the summary of the report of the realization of Local Budget from 2011 to 2013in the SAP format which has been published by East Java Statistics Indonesia. In which the sample selection hasbeen done by using full sampling technique and 114 samples have been selected for further analysis. The result ofthe research shows that local tax, local retribution, and general allocation fund have significant influence to theallocation of local budget indistricts/ cities in East Java, it can be explained in the Adjusted R Square value0.750 which means that 75% from dependent variable of Local Budget which can be explained by the variation ofindependent variables i.e. Local Tax (PD), Local Retribution (RD), General Allocation Fund (DAU).Meanwhile, the remaining 25% is influenced by other factors. Partially, local tax, local retribution, and generalallocation fund have significant influence to the Allocation of Local Expenditure.Keywords: Local Tax, Local Retribution, and General Allocation Fund, Local Expenditure.
KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURABAYA Karamullah, Fernanda Ayu; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research to find out the growth of tax revenue of hotel and restaurant in 2012-2014 periods, inorder to find out the amount of tax contribution of hotel and restaurantalso the efforts which has been carried outby the Local Government to increase the tax revenue of hotel and restaurant.The research method by usingqualitative approach. The collection data has been done by using documentation and interview. The data analysishas been carried out by using contribution analysis and analysis of effectiveness level. The result of this researchthe growth of hotel and restaurant tax during 2012-2014of 13.18% and 12.35%. Hotel and restaurant tax is notmaximal in giving their contribution to the Local-Own Sources (PAD). It can be seen from the percentage ofdistribution the hotel and restaurant tax to the Local-Own Sources (PAD) is only 5.49% and 7.50%.Meanwhile, The average of effectiveness level for the hotel and restaurant tax is 106,44% and 105,27%. Theseproven that, the effectiveness level is already maximal. Also the efforts which has been carried out by the Localgovernment in order to increase the tax revenue of hotel and restaurant which is conducting socialization to thetax payers and conductingperiodic data collection.Keywords: Hotel and Restaurant Tax, Contribution, Local-Own Sources.
PENGARUH MODAL KERJA DAN KEBIJAKAN PENDANAAN TERHADAP PROFITABILITAS PERUSAHAAN FARMASI Zulhaq, Arifah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to find out the influence of cash turnover, account receivables turnover, inventory turnover and debt to equity ratio to the profitability. The sample selection has been done by using purposive sampling at pharmaceutical companies which are listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e.pharmaceutical companies which have financial report data in 2011-2015 periods, the pharmaceutical companies which have been listing in Indonesia since 1990. Based on research methods, it shows that 6 pharmaceutical companies have been obtained as samples. The analysis technique has been done by using multiple linear regressions analysis, F test, t test, and test classic assumptions. The result of the research indicates that account receivable turnover gives positive and significant influence to the profitability, cash turnover gives significant and negative influence to the profitability and debt to equity ratio gives significant and negative influence to the profitability. Meanwhile, inventory turnover does not give any significant and negative influence to the profitability.Keywords: accounts receivable turnover, debt to equity ratio, profitability
PENGARUH ARUS KAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Manalib, Silvia Yeni; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to measure the effectiveness of manufacturing companies’ performance which is listed in Indonesia Stock Exchange in 2009-2012 periods which is done by seeing the cash flow statement. The cash flow statement consists of operating activity, investment activity and financing activity is one of the alternatives that can be made as the consideration in decision making to measure the effecttiveness of the companies’ performance which are proxy by Return on Equity so it can be improved in the future.The samples are thirty manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2012 periods and they have been selected by using purposive sampling method. The dependent variable is Return on Equity whereas the independent variables are operating activity, investment activity and financing activity. The examination of multiple linear analysis test shows that the correlation between independent variables and dependent variable has occurred. Therefore, it can be assessed and measured by using multiple linear regressions analysis test.The result of Goodness of fit test shows that the independent variables is an explanatory variable of the dependent variable. Moreover, the result of individual parameter significance test (t test) shows that the operating activity has significant positive influence to the Return on Equity whereas the investment activity and financing activity do not have any significant influence to the Return on Equity.Keywords: Operating Activity, Investment Activity, Financing Activity, Return on Equity.
FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH KABUPATEN/KOTA Rachmawati, Dian Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of economy growth, local government size, local own source revenue (PAD), local complexity, and capital expenditure to the weaknesses of internal control in local government. The samples are 38 local governments of districts/cities in East Java province in 2011-2013 periods. The secondary data of this research is the Summary of the Result Semester Examination (IHPS), data of PDRB, data of district amount, and data of the Report of Examination Result of Local Government Financial Report (LKPD) from the Audit Board of the Republic of Indonesia (BPK) East Java Province representative. The examination has been done by using SPSS software 20.0 versions i.e. the examination of outlier data, classic assumption test and multiple regressions analysis. The result of classic assumption test show that the data have been normally distributed and the multicolinearity symptoms or even heteroscedasticity symptoms do not occur. The result of t test shows that economy growth variable has positive influence and capital expenditure variable has negative influence to the weaknesses of internal control. Partially the variables i.e. local government size, local own source revenue (PAD), and local complexity haven’t significant influence to the weaknesses of internal control of local government.Keywords: weaknesses of internal control, economy growth, size and local government complexity, local own source revenue (PAD), capital expenditure.
ANALISIS PENGENDALIAN INTERN PENCAIRAN DANA HIBAH PEMERINTAH DAERAH KEPADA MASYARAKAT TAHUN ANGGARAN 2013 Suryanto, Teguh; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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The purpose of this research is to find out the disbursement mechanism of local government grant to thecommunity. This grant is given with the regard of justice, compliance, rationality, and benefit principles for thecommunity. The research has been conducted on the Department of Revenue and Management of Surabaya Citywhich is located on Jalan Jimerto 25 – 27 Surabaya by using qualitative research which has been performed bycollecting, processing, and interpreting the data which has been obtained so it can give correct and completeinformation for the problems. The result of the research shows that the disbursement of grant is started from thetreasurer of expenditure submits the Request Payment Letter (SPP) and other documents to the FinancialAdministration Officials of Local Financial Management Working Unit (PPK-SKPKD). After it has beenobserved, the Financial Administration Officials of Local Financial Management Working Unit (PPK-SKPKD)makes the warrant of payment (SPM) and delegate the warrant of payment to the Local Financial ManagementOfficial (PPKD) to be authorized. Moreover, the Local Financial Management Official (PPKD) gives theWarrant of Payment (SPM) to the Power of Local Treasurer (Kuasa BUD) to be observed. Based on the Warrantof Payment (SPM), the Power of Local Treasurer (Kuasa BUD) makes the Warrant of Disbursement (SP2D)then gives it and other documents to the bank. Then, the bank disburses the fund to the third party.Keywords: Disbursement Mechanism of Local Government Grant, Grant, Local Government.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA LANGSUNG Octaviani, Nanda Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to find out whether the Local Own Source Revenue and General Allocation Fund haspositive influence to the direct expenditure of local government of East Java Province in 2013-2015 periods. Thisresearch has been carried out by using secondary data in the form of statement of budgetary realization of thelocal government which has been obtained from Statistics Indonesia (BPS) and The Audit Board of the Republicof Indonesia (BPK RI). The data analysis has been done by using multiple linear regressions analysis with thesupport of the SPSS (Statistical Product and Service Solutions) application. The result of coefficient test showsthat 96.2% variation or the change of direct expenditure can be explained by the variation of independentvariable of Local Owned Source Revenue and General Allocation Fund, meanwhile the remaining 3.8% has beenexplained by other variables which are not included in the research model. The result of the research shows thatLocal Owned Source Revenue and General Allocation Fund has positive influence to the direct expenditure. Thelevel of dependency of direct expenditure of the local government in East Java Province is more dominant to theLocal Owned Source Revenue and General Allocation Fund.Keywords: Local owned source revenue, general allocation fund, direct expenditure.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI MODERATING Aziz, Faizal Umar; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to test the influence of the characteristic of budgetary purposes to the managerial performance and to examine the influence of organizational commitment to the correlation between characteristic of budgetary purposes and the managerial performance either to strengthen or to weaken at the Dinas Kebersihan dan Pertamanan Kota Surabaya. Quantitative method has been applied in this research. The population is all employees who have authority in budget preparation at the Dinas Kebersihan dan Pertamanan Kota Surabaya and the samples are 30 people. The analysis technique has been done by using Moderator Regressions Analysis. The result of the test shows that characteristic of budgetary purposes has positive and significant influence to the managerial performance. The following result of the research shows that the interaction of coefficient β is significant and it shows that the organization commitment is the moderator variable between characteristic of budgetary purposes and the managerial performance. It indicates that the positive influence from characteristic of budgetary purposes to the managerial performance is very high when the organization commitment is high as well.Keywords: The Characteristic of Budgetary Purposes, Organization Comitment, Managerial Performance.
Co-Authors Afininda Melanawati, Afininda Agustin, Yuliana Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Andini, Delvira Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Budi Riharjo, Ikhsan Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fauziyah, Miftahul Reza Felmawati, Erik Noviana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Lilis Ardini Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina N.K, Rahmawati Nasution, Irfan Sazali Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasyifa, Fayza RATNA WIJAYANTI Ria Wulansari, Ria Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syakir Haziq, Juan Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah