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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Bisnis Darmajaya TECHNOBIZ : International Journal of Business Accounting Global Journal Jurnal Manajemen dan Bisnis Jayakarta Jurnal Riset Akuntansi Kontemporer Jurnal Cakrawala Ilmiah Solidaritas: Jurnal Pengabdian Journal of Indonesian Economy and Business JOEL: Journal of Educational and Language Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Ghina Fitri Ariesta Susilo
Universitas Tidar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGENDALIAN INTERNAL UNTUK PROSEDUR PENGELOLAAN SURAT MENYURAT DI SUB BAGIAN UMUM DAN KEPEGAWAIAN (UMPEG) DINAS PARIWISATA KEPEMUDAAN DAN OLAHRAGA KABUPATEN MAGELANG Annisa Nur Salsabila; Ghina Fitri Ariesta Susilo
Jurnal Manajemen dan Bisnis Jayakarta Vol 2 No 2 (2021): Vol. 02 No. 02 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v2i2.66

Abstract

Penelitian ini menganalisis pengendalian internal untuk prosedur pengelolaan surat menyurat. Jenis penelitian ini adalah pendekatan kualitatif. Pengumpulan data menggunakan metode obervasi dan metode wawancara. Objek penelitian adalah Dinas Pariwisata Kepemudaan dan Olahraga Kabupaten Magelang. Hasil penelitian menunjukkan bahwa pengendalian pada Sub Bagian UMPEG masih harus ditingkatkan. Kurangnya komunikasi dan koordinasi antar bidang merupakan kendala dalam pengelolaan surat dan pendistribusian surat kepada bidang yang bersangkutan. Kendala tersebut diatasi dengan lebih teliti lagi dalam pencatatan dan distribusi surat
ANALISIS EFEKTIVITAS SISTEM INFORMASI MANAJEMEN PENERIMAAN PENGELOLAAN PERMOHONAN ADMINISTRASI KEPENDUDUKAN (SIMP3AK) PADA DINAS PENCATATAN SIPIL KOTA MAGELANG Panji Afandi; Ghina Fitri Ariesta Susilo
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

This..study..aims..to determine..the..effectiveness of the Management Information..System for Receiving Management of..Population..Administration Requests (SIMP3AK) at the..Magelang City Civil Registry Office. Data collection using interview, observation and documentation techniques. The accuracy of the data from the Management Information System for Receiving Management of Population Administration Requests (SIMP3AK) is considered..to..be..more..accurate..when..compared..to..the..manual system, because all population data is stored in a data base, so that when the population data is needed the operator only needs to access the existing data. But there are still weaknesses of the SIMP3AK program, namely there are population data errors, photo errors with the data listed. The..implementation of the Management Information System for Acceptance of Management of Population Administration Requests (SIMP3AK) at the Magelang City Civil Registry Office has been going well, although there are still some shortcomings. It is expected that services to the community especially population administration can be better and maximal.
URGENSI AKUNTANSI PENGANGGARAN DI PEMERINTAHAN INDONESIA Ghina Fitri Ariesta Susilo; Risma Wira Bharata
TECHNOBIZ : International Journal of Business VOL 3, NO 2 (2020) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.821

Abstract

Penelitian ini bertujuan untuk mencapai pemahaman yang lebih dalam tentang pentingnya akuntansi anggaran di Pemerintah Indonesia. Penelitian ini dikategorikan sebagai studi kualitatif. Penelitian ini menarasikan sejarah Akuntansi Pemerintahan di Indonesia dan menjelaskan proses perkembangannya. Terjadi beberapa reformasi dan transformasi akuntansi pemerintahan mengikuti perkembangan jaman. Seiring dengan perubahan yang terjadi di dunia global, akuntansi anggaran tampaknya menciptakan proses yang lebih baik untuk siklus perencanaan-pengendalian-akuntabilitas dalam akuntansi pemerintahan. Kebutuhan transparansi anggaran di organisasi pemerintah juga berbeda dengan organisasi bisnis. Penguasaan anggaran di pemerintahan ada di tangan rakyat, sedangkan penguasaan anggaran di organisasi bisnis berada di tangan eksekutif, hal ini kembali lagi karena dana yang diperoleh pemerintah berasal dari uang rakyat yang digunakan secara merata untuk memenuhi kebutuhan bersama. Akuntansi anggaran muncul sebagai laporan atas pelaksanaan kegiatan yang dilakukan oleh pemerintah setelah adanya kontrak antara masyarakat dengan pemerintah. Dengan demikian, keberadaan akuntansi anggaran menjadi hal yang penting untuk membantu akuntansi pemerintahan yang lebih baik di Indonesia.
International Financial Reporting Standards (IFRS) dan Proses Pengadopsiannya di Indonesia Risma Wira Bharata; Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni
Jurnal Bisnis Darmajaya Vol 6, No 2 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v6i2.1951

Abstract

Penelitian ini bertujuan untuk mengetahui proses pengadopsian IFRS di Indonesia. Awalnya dewan standar Internasional membuat IASC yang memproduksi IAS dan kemudian berubah menjadi IASB yang memproduksi IFRS. Alasan dewan membuat standar karena kebutuhan standar akuntansi di seluruh dunia sangatlah besar apalagi persaingan industri di era global ini menghendaki keseragaman standar akuntansi sehingga antar laporan keuangan bisa dibandingkan dengan yang lain. Pengadopsian IFRS bagi negara-negara di seluruh dunia dilakukan secara penuh maupun bertahap. Pengadopsian IFRS di Negara Indonesia agar menjadi standar akuntansi keuangan dilakukan melalui berbagai tahapan, yaitu tahap adopsi, tahap persiapan akhir, dan tahan implementasi. Di dalam proses pengadopsian itu, masih terkendala mengenai sumber daya manusia. Untuk mengatasinya kendala tersebut, maka diadakannya pelatihan yang berkelanjutan bagi DSAK dan para pengguna IFRS secara teori maupun praktek.
CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES Ghina Fitri Ariesta Susilo; Panji Afandi
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.2834

Abstract

Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.
ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN (DPRKP) KABUPATEN MAGELANG Intan Shinta Wanti; Ghina Fitri Ariesta Susilo
Accounting Global Journal Vol 4, No 2 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i2.4948

Abstract

ABSTRAKTujuan penelitian ini adalah untuk memberi gambaran tentang pengimplementasian Sistem Informasi Manajemen Daerah (SIMDA) keuangan pada Dinas Perumahan Rakyat dan Kawasan Permukiman (DPRKP) Kabupaten Magelang. Penelitian ini termasuk dalam kategori kualitatif deskriptif dengan menggunakan data primer dan data sekunder. Teknik pengumpulan data primer dilakukan dengan observasi dan wawancara. Hasil penelitian menunjukkan bahwa DPRKP Kabupaten Magelang telah mengimplementasikan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan sejak Januari tahun 2015 Kata Kunci: Sistem Informasi Manajemen, Sistem Informasi Manajemen Daerah (SIMDA) Keuangan, Penerapan SIMDA ABSTRACT The purpose of this research is to give an overview of the implementation of regional management information system (SIMDA) for finance at Dinas Perumahan Rakyat dan Kawasan Permukiman (DPRKP) of Magelang Regency. This research is included in qualitative descriptive categories by using primary data and secondary data. Primary data collection techniques are conducted with observation and interview. The results showed that DPRKP of Magelang Regency has implemented regional management information system (SIMDA) finance since January 2015. Keywords: Management information system, Management Information System (SIMDA) finance, implementation of SIMDA
STUDI LITERATUR: PERAN AUDIT INTERNAL DALAM UPAYA MENCEGAH DAN MENDETEKSI KECURANGAN (FRAUD) Syifa Aulia Ramadhanti; Ghina Fitri Ariesta Susilo
Jurnal Cakrawala Ilmiah Vol. 1 No. 5: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.747 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i5.1184

Abstract

This research is a literature review that aims to determine the role of internal audit in preventing and detecting fraud in universities. An effective internal control system is an organization’s best protection against fraud prevention. The role of internal audit is very necessary to detect and prevent fraud in universities. Internal audit must be able to help universities in implementing effective control through evaluation of effectiveness and efficiency as well as encouraging universities to make continuous improvements. Internal audit plays a role in assisting universities in achieving their goals by taking an approach to design, evaluate, and improve risk management, university governance processes, and university control effectiveness. Internal audit at universities also acts as a supervisor to prevent and detect fraudulent acts.
Optimalisasi Fungsi BUMdes Melalui Penguatan Manajemen dalam Mengembangkan Potensi Ekonomi Desa Wisata Ngargogondo Borobudur Lucia Rita Indrawati; Ghina Fitri Ariesta Susilo; Suci Nasehati Sunaningsih; Alkadri Kusalendra Siharis; Chaidir Iswanaji
Solidaritas: Jurnal Pengabdian Vol. 1 No. 2 (2021): Solidaritas: Jurnal Pengabdian
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIN Prof. K.H. Saifuddin Zuhri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.429 KB) | DOI: 10.24090/sjp.v1i2.5706

Abstract

Ngargogondo Village is one of the tourist villages located in the Menoreh Mountains range 3 kilometers southeast of the Borobudur Temple Tourism Object. Based on its geographical location, Ngargogondo Village has the potential as a tourist village that can improve the residents' economy. Based on the results of initial observations in the Ngargogondo Village area, the biggest problem faced is the lack of synergy between the village government, village communities, business actors, and BUMDes in order to develop the village's economic potential. This is due to the lack of awareness and motivation of BUMDes managers, Weak management of BUMDes management, BUMDes business activities are not innovative and tend to be passive. develop village potential. PKM activities are carried out in Ngargogondo village using various implementation methods, including observation, lectures and discussions, direct practice, supervision and evaluation. how to design a good Business Plan, including how to calculate the cost of production and efficient production in generating profits for BUMDes. recommendations for further PKM activities can be held seminars and training on promotional techniques so that the BUMDes of Ngargogondo Village can develop rapidly
The Trusting Beliefs of Users and the Intention to Continue Making Purchases via Social Commerce Ghina Fitri Ariesta Susilo; Utpala Rani; Siti Afidatul Khotijah
Journal of Indonesian Economy and Business Vol 37 No 1 (2022): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.145 KB) | DOI: 10.22146/jieb.v37i1.1402

Abstract

Introduction/Main Objectives: This study aims to examine the influence of a user’s trusting beliefs on the intention to continue making purchases via social commerce. Indonesia is ranked 4th in the world for the most active online users of social media. Thus, it is necessary to investigate the influence of those variables. Background Problems: Social networks contribute to online trading by providing platforms for social commerce. The author chose the trusting beliefs concept and linked it to online users’ trust in social commerce. Novelty: Trusting beliefs variables are fundamental in shaping online users’ behaviors, but no prior research has investigated the effect of trusting beliefs on the intention to make purchases via social commerce. This study presents new research that provides a comprehensive model related to social commerce. Research Methods: This research uses purposive sampling of people who are required to have social media accounts and who have made purchases via social commerce at least once with data taken from surveys. The research uses Structural Equation Modelling (SEM). Finding/Results: This study proves that all trusting beliefs variables are supported and significant, but there is one hypothesis that is not supported (H4). Empirically, this indicates that active users are not necessarily engaging in online shopping using their social media. Conclusion: This study provides insights into the potential role of trusting beliefs driving continuing purchases in the context of social commerce research. We suggest that the sellers need to give customers-to-be more frequent and wider product reviews information so they can get results in terms of stronger product image and motivate them to make purchases via social commerce.
KOMPETENSI, MOTIVASI, TEKANAN ANGGARAN WAKTU, DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT INSPEKTORAT Maya Octavia; Ghina Fitri Ariesta Susilo
JOEL: Journal of Educational and Language Research Vol. 1 No. 7: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.355 KB) | DOI: 10.53625/joel.v1i7.1461

Abstract

The Inspectorate as the government's internal control apparatus is tasked with overseeing and guarding government programs. The implementation of the duties of the inspectorate is carried out by the auditor which makes the auditor must provide quality audit results. The method of writing this article uses an exploratory qualitative method with literature studies and documentation studies. The limitations of this research article are on the variables of competence, motivation, time budget pressure, and task complexity that affect audit quality in the scope of the Inspectorate. The purpose of this study was to see the effect of competence, motivation, time budget pressure, and task complexity on audit quality at the Inspectorate. The results of this study are competence has a positive effect on audit quality, motivation has a positive effect on audit quality, time budget pressure has a negative effect on audit quality, and task complexity has a negative effect on audit quality.
Co-Authors Agustina Prativi Nugraheni Alkadri Kusalendra Siharis Annisa Nur Salsabila Didi Permadi Adi Saputra Erika Nofarisa Puspanugroho Intan Shinta Wanti Iswanaji, Chaidir Lucia Rita Indrawati Maya Octavia Panji Afandi Risma Wira Bharata Risma Wira Bharata Siti Afidatul Khotijah Suci Nasehati Sunaningsih Syifa Aulia Ramadhanti Utpala Rani