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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Sinergitas PkM & CSR Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Buletin Ilmiah Nagari Membangun JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business and Social Science Research International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Konstanta : Ekonomi Pembangunan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara

Nurafni Eltivia

Program Studi Akuntansi Manajemen, Politeknik Negeri Malang

Author-ID : 2811761

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni; Elvira Handayani Soedarso
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.

Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Retnaning Ayu Dyah Sawitri; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.

KETERLIBATAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI OPERASI TERHADAP INOVASI PROSES PRODUKSI Retno Mustika Dewi; Annisa Fatimah; Nurafni Eltivia
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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

This study examine the effect of the implementation of environmental management accounting and operation strategy on the innovation of production process. The analysis method used was multiple linear regression. The results of the study showed that environmental management accounting affected the production process innovation. The second hypothesis concluded that the operating strategy had no effect on the innovation of the production process. Simultaneous result showed that the environmental management accounting and operating strategies had a significant positive effect on the innovation of the production process

EFISIENSI JURUSAN DI DALAM PERGURUAN TINGGI DENGAN MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) Riska Maulani Ahmi; Nurafni Eltivia; Andi Kusuma Indrawam
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi jurusan di Politeknik Negeri Malang. Sampel yang digunakan adalah seluruh jurusan yang berada di Politeknik Negeri Malang. Alat analisis data dalam penelitian ini adalah menggunakan Data Envelopment Analysis dengan model CCR asumsi CRS (Constant Rerutn to Scale). Variabel input yang digunakan ialah jumlah Biaya Opersional dan Biaya Personalia, Jumlah Dana Penelitian, Jumlah Tenaga Pendidik dan Kependidikan, dan Jumlah Mahasiswa Aktif. Kemudian untuk Variabel output yang digunakan ialah Jumlah Lulusan dan Jumlah Penelitian. Hasil penelitian ini menunjukan bahwa dari tahun 2014 sampai dengan 2016 tingkat efisiensi jurusan bervariasi, ada yang efisien dan adapula yang inefisien. Pada tahun 2014 dari 7 Jurusan terdapat 6 jurusan yang efisien yakni AK TE, TI, TM, TS, dan TK dan 1 jurusan yang inefisien yakni AN. Pada tahun 2015 dari 7 jurusan, seluruhnya dalam kondisi efisien. kemudian pada tahun 2016 dari 7 jurusan terdapat 4 jurusan yang efisien yakni TE, TI, TK, dan TS dan 3 jurusan yang inefisien yakni AK, AN, dan TM. Simpulan dari penelitian ini ialah bahwa selama 2014 sampai dengan 2016 Jurusan di Polinema belum semuanya memiliki skor efisien.

Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainaibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.035 KB)

Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.

APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEM APPLICATION TO MSMES FILO CR MALANG: PENERAPAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UMKM FILO CR MALANG Anik Kusmintarti; Nurafni Eltivia; Aldo Wicaksono Wibowo
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.76

Nowadays, accounting information systems are needed, significantly to help the business processes of MSMEs. However, technology-based recording is still very rarely found on the scale of MSME businesses such as Filo CR Malang, which until now has not implemented accounting information technology. The purpose of this research is to implement the needs of the Inventory Accounting Information System Application and Design an Inventory Accounting Information System Application to Improve Web-based Internal Control at MSMEs Filo CR Malang. This research is a research and development study through the stages of analysis, design, development, implementation, and evaluation. Microsoft Office, bizagi Modeller, Google Chrome web browser, Draw.io, and Figma are used. The result of the research is in the form of an Inventory Accounting Information System Application to Improve Internal Control at UMKM Filo CR Malang. The development of the implementation of this application at MSME Filo CR is expected to provide solutions and contribute to the control of coffee raw material inventory in accordance with the criteria for production and the quality of accountable and transparent financial reports

Root Cause Analysis Using Fishbone Diagram: Company Management Decision Making Siti Holifahtus Sakdiyah; Nurafni Eltivia; Aang Afandi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.103

This study aims to analyze the causes of delays in decision-making within the company. Managers can identify several constraints in decision-making by using analytical tools. In this study, the device used to analyze the problem is root cause analysis. Root cause analysis is used to determine the initial cause of the issues. The method used in the root cause analysis is a fishbone diagram where the fishbone diagram can identify some of the problems that underlie the constraints in decision making. This study uses a qualitative descriptive method by taking data from interviews and documentation. The results of this study can be seen in decision making four problems underlie the inhibition of decision making. The problem is the first decision-maker; namely, the company's management is not wholly a determinant in making decisions. The second problem is that the information presented as a guide for decision-making is inaccurate, not timely, and irrelevant. The third problem is the absence of software that processes data into information needed by company management. The last problem is the lack of integration between divisions, so the resulting information is out of sync. Root cause analysis and fishbone diagrams, that was possible to analyze in detail the causes of delays in decision making. In the end, management can find solutions to each of these problems. Management will search each problem for the root cause, and the answer that they will give will be right on target so that the hope to minimize the obstacles to decision making will be implemented.

Marketing Dashboard as an Early Warning on PR. Gagak Hitam Aang Afandi; Nurafni Eltivia; Siti Holifahtus Sakdiyah
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.140

The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. The marketing dashboard, apart from being used for decision-making, can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard. Collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover. The results of the implementation of the marketing dashboard on PR. Gagak Hitam showed a positive response.

Marketing Dashboard as an Early Warning on PR. Gagak Hitam Aang Afandi; Nurafni Eltivia; Siti Holifahtus Sakdiyah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

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

The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. Besides being used for decision-making, the marketing dashboard can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard—collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover—the results of implementing the marketing dashboard on PR. Gagak Hitam showed a positive response

The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX) Sinta Fatmaria Tantri; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.156

This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.

Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawam Andi Kusuma Indrawan Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarno Elvyra Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Fatmaria Tantri, Sinta Hesti Wahyuni Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi Jaswadi Kadir, Eka Yuli Kartika Dewi Sri Susilowati Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Indah Nur Indah Riwajanti Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri Elfa Mas’udia Putri, Diana Rino Putri, Yayang Novealita Wahono Rani Media Martania Retnaning Ayu Dyah Sawitri Retno Widiastuti Retno Widiastuti Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati, Rizka Sawitri, Retnaning Ayu Dyah Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Hariyanto Sugiarto Sugiarto Suharto, Ririn Pratiwi Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Usman Zulhijah Muhamma6 Yusna Zainal Abdul Haris

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