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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas Journal of Governance, Taxation, and Auditing JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Nurul Hasanah Uswati Dewi
Universitas Hayam Wuruk Perbanas
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Makna Pengendalian Internal dalam Perspektif Lembaga Amil Zakat, Infaq, Shodaqoh : Pendekatan Paradigma Interpretif Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania; Pepie Diptyana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

ABSTRACT The purpose of this research is to study the perspective of Lembaga Amil Zakat, Infaq, Shodaqoh concerning internal management. This research is necessary, considering that the amount of zakah that was accepted by official zakah administrators (BAZ & LAZ) is only 3.1% of the zakah’s potential in 2020, an indicator that the people don’t quite trust the available BAZ & LAZ. Although some muzakki / donors don’t have problems with the management of ZIS because of the factors of trust and figure, the beliefs of society will increase if the managers of ZIS are able to show transparency and accountability in the management. The methods used for this research are a qualitative method as well as interpretive paradigm, so that it can be understood well by the reader. The result of this research shows that the management of ZIS still prioritizes the factor of trust, and though it does have the basics of internal management such as the reporting of the acceptance of ZIS and depositing it to the Bank, there are still improvements to be made and documents to be filled during the Kaleng ZIS distribution, using accounts in the name of the institution and compiling periodical reports. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui perspektif Lembaga Amil Zakat, Infaq, Shodaqoh tentang pengendalian internal. Penelitian ini penting dilakukan mengingat bahwa capaian zakat yang diterima oleh pengelola zakat resmi (BAZ & LAZ) hanya sebesar 3.1% dari potensi zakat ditahun 2020, hal ini sebagai indikasi bahwa masyarakat belum percaya kepada BAZ & LAZ yang ada. Meskipun sebagian muzakki / donatur yang tidak mempermasalahkan pengelolaan ZIS karena factor trust dan figure tetapi kepercayaan masyarakat akan meningkat jika pengelola ZIS dapat menunjukkan transpransi dan akuntabilitas dalam pengelolaan ZIS. Adapun metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif untuk menjelaskan pengalaman peneliti sehingga dapat dipahami dan dijangkau oleh pembaca. Hasil penelitian menunjukkan bahwa pengelolaan ZIS di unit analisis masih mengedepankan factor trus tetapi telah memiliki beberapa dasar-dasar pengendalian internal seperti pelaporan penerimaan ZIS dan penyetoran ke Bank, tetapi tetap perlu perbaikan dan melengkapi dokumen seperti saat pembagian Kaleng ZIS, pemberian identitas kaleng, validasi oleh muzakki / donatur dan pihak yang memiliki otorisasi, penggunaan hanya rekening atas nama lembaga dan menyusun laporan secara berkala.
The Effect of Corporate Governance, Resource And Development Intensity, Intellectual Capital And Managerial Ability On Firm Value With Political Relations As A Moderating Variable Yuliati Galuh Nur Safitri; Nurul Hasanah Uswati Dewi
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9465

Abstract

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the effect of corporate governance, Resource and Development intensity, intellectual capital and managerial ability on firm value with political relations as a moderating variable in construction companies listed on the Indonesia Stock Exchange for the 2018-2021 period which were selected based on purposive sampling, the sample used in this study, namely 17 construction companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) which were processed using SPSS version 23. The results showed that there was no significant effect between RD intensity and managerial ability on firm value, while the results of corporate governance analysis and intellectual capital also had a significant effect on firm value. The moderation test states that political relations cannot strengthen the influence between corporate governance, RD intensity, intellectual capital and managerial ability on firm value.
PENINGKATAN PERSONALITY DEVELOPMENT (GROWTH MINDSET, COMMUNICATION SKILL, ATTITUDE, DAN TEAMWORK): STUDI PADA GENERASI Z DALAM BERKARIR BIDANG BISNIS Nurul Hasanah Uswati Dewi; Linda Purnama Sari; Gunasti Hudiwinarsih; Soni Harsono; Nosy Yody Metana; Laqma Dica Fitrani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1359-1365

Abstract

Dalam mendukung visi pendidikan Indonesia, Kementrian Pendidikan, Kebudayaan, Riset dan Terknologi mengeluarkan kurikulum merdeka belajar. Keterkaitan antara Profil Pelajar Pancasila (P5) serta Kurikulum Merdeka Proyek adalah program P5 jadi salah satu penerapan dari Kurikulum Merdeka yang berupaya buat menumbuhkan kepribadian serta nilai- nilai Pancasila pada partisipan didik. SMA Antartika merupakan salah satu SMA swasta di Sidoarjo yang ingin mendukung Kurikulum Merdeka, selain itu para guru juga merasakan kurangnya potensi siswa SMA Antartika Sidoarjo dalam aspek personality development terutama dibidang soft skill. Tim pengabdian masyarakat memberikan solusi dengan melakukan pelatihan terkait personality development yang menyangkut growth mindset, communication skill, attitude, dan teamwork. Pelatihan ini dilaksanakan pada 23 Januari 2024, berlokasi di aula SMA Antartika Sidoarjo dan diikuti oleh 80 siswa. Metode yang digunakan adalah presentasi, diskusi, dan melakukan evaluasi dari pengisian pre-test dan post-test. 100% peserta pelatihan menunjukkan kemampuan dalam menyerap ilmu dan materi yang dipaparkan oleh narasumber, terbukti dari adanya kenaikan hasil evaluasi pre-test dan post-test. Hasil evaluasi tersebut juga ditunjukkan dengan hasil uji t yang terbukti signifikan artinya pelatihan Personality Development ini memiliki pengaruh dan mengalami peningkatan pengetahuan setelah mengikuti pelatihan tersebut.
Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students NITA, Riski Aprillia; WULANDITYA, Putri; DEWI, Nurul Hasanah Uswati
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.716

Abstract

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice.
Exploring accounting control for cash revenue and disbursement in micro enterprises Rokhmania, Nur'aini; Uswati Dewi, Nurul Hasanah; Diptyana, Pepie
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

Abstract

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries Syafii, Bayu Hartarto; Dewi, Nurul Hasanah Uswati
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2560

Abstract

There are some factors that are influential in increasing the audit fee. This study aims to determine several factors affecting the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample. The main data are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2017-2019 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees.
Fostering a Smart Business Community: The Bluru Bangkit Sidoarjo(BBS) MSME Association: Pendampingan Smart Business Community Paguyuban UMKM Bluru Bangkit Sidoarjo (BBS) Nurul Hasanah Uswati Dewi; Deny Hermansyah; Reza Tianto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 5 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving local and national economic growth, providing employment, and supporting household livelihoods. However, many MSMEs, especially those within the Bluru Bangkit Sidoarjo (BBS) Association, continue to face persistent challenges due to conventional business practices. Manual bookkeeping, non-standardized production processes, and the mixing of personal and business finances often lead to inefficiency, poor decision-making, and low competitiveness. This community service program aims to enhance the competitiveness and independence of BBS MSMEs by introducing production standardization and digital financial management through the FinTrack application. The program employs a combination of training sessions and tailored mentorship to equip MSME members with practical skills in production process management and digital financial operations. The initiative targets 80% adoption of Standard Operating Procedures (SOPs) in production and 75% independent utilization of FinTrack for financial recordkeeping. Early results show that MSME members demonstrate increased confidence, improved accuracy in bookkeeping, and greater consistency in product quality. This program aligns with the National Research Master Plan (RIRN) and supports several Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). In the long term, this initiative is expected to strengthen business independence, foster innovation, and enhance the resilience of local economies through a sustainable Smart Business Community (SBC) model.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANY’S VALUE Uswati Dewi, Nurul Hasanah
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
The role of auditor in whistleblower system: The cases in Indonesia Uswati Dewi, Nurul Hasanah; Djuwito, Djuwito; Wilopo, Romanus
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.456

Abstract

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS Permatasari, Nurhidayah Chairany; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.41

Abstract

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
Co-Authors Abdullah Khoir Riqqoh Adli, Alansyah Jaka Nur Adriana, Jane Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Anggraeni Meliana Annisa Mirah Fitria Manggabarani Asyifanaya, Athala Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Djuwito Djuwito Erida Herlina Herlina Febrianti, Karmila Firdaus, Yasmine Gunasti Hudiwinarsih Gunasti Hudiwinarsih Jane Adriana Karmila Febrianti Komang Nia Gama Pertiwi Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnama Sari Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Meliana, Anggraeni Metana, Nosy Yodi Nita, Riski Aprillia Nosy Yody Metana Novianti, Agnes Findia Nur Aina Nur Aina nur'aini rokhmania Nur'aini Rokhmania Rokhmania Nur'aini Rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Pepie Diptyana Priyanti, Desi Frida Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto Riyani, Dinna rokhmania, nur'aini Romanus Wilopo Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Soni Harsono Sri Lestari Kurniawati Syafii, Bayu Hartarto Tatik Suryani Tjahjani Prawitowati Yody Metana, Nosy Yuliati Galuh Nur Safitri