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All Journal AL KAUNIYAH Jurnal Ilmu-Ilmu Pertanian Indonesia JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Biota JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL IQRA´ JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Sasambo: Jurnal Abdimas (Journal of Community Service) JIMEKA
Sri Wahyuni
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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KINERJA INDIVIDU KEMAMPUAN TEKNIK PERSONAL DAN KINERJA KARYAWAN: EFEKTIVITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING Alfreda Divia Rachma; Sri Wibawani Wahyuning Astuti; Firda Ayu Amalia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2640

Abstract

Abstract— The purpose of this study is to find out the influence between Individual Performance and Personal Engineering Capabilities on Employee Performance with the Effectiveness of Accounting Information System as Intervening Variable in BPKAD Blitar Regency. Accounting information system can be said to be effective depending on how well the user is able to use the application and know well what is contained in the system, therefore it takes individual performance and good personal engineering skills from employees. Individual performance and personal engineering capabilities are expected to encourage the performance of BPKAD employees in Blitar Regency through the effectiveness of accounting information system in carrying out the work that the organization charges them. The population in this study was 45 employees and a sample of 30 employees as respondents determined using purposive sampling method. The data collection in this study used questionnaires. The data was analyzed using Partial Least Square (PLS) assisted by the Smart PLS 3.0 application. The results of this study showed that individual performance and personal engineering capabilities had no effect on the effectiveness of BPKAD accounting information system in Blitar Regency. Individual performance has no effect on the performance of BPKAD employees in Blitar Regency. The ability of personal techniques and the effectiveness of accounting information systems affects the performance of BPKAD employees in Blitar Regency, it can be interpreted that the higher the ability of personal techniques and the effectiveness of information systems will improve the performance of BPKAD employees in Blitar Regency at work. Keywords: Individual Performance; Personal Engineering Capabilities; Employee Performance; Effectiveness of Accounting Information System
Persepsi Keamanan, Kepercayaan, dan Akuntabilitas Perusahaan Terhadap Niat Berdonasi Melalui Fintech Crowdfunding Dwi Irawan; Arlita Ariyani Puspitasari; Sri Wibawani Wahyuning Astuti; Aviani Widyastuti
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 1 (2022): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i1.1035

Abstract

ABSTRACTThis study aims to empirically examine the effect of perceived security, trust and corporate accountability on the intention to donate through fintech crowdfunding. This research data is primary data which is obtained by distributing questionnaires through google form. The population of this study is all Indonesian people who have used fintech crowdfunding. The sample in this study used simple random sampling, where everyone who has used fintech crowdfunding is randomly selected and asked to be part of the research sample. Testing the data in this study using structural equation modeling (SEM) model with a Smart PLS 3. The results showed that the trust, security and accountability of the company had a positive and significant effect on the intention to donate through fintech crowdfunding. A crowdfunding company that is able to provide a high level of security related to customer personal data and transaction information, is able to make customers believe it, and the company's ability to provide disclosure of its financial statement information will make people believe that they will make online donations to the crowdfunding company.Keywords: accountability, intention to donate, security, trust. ABSTRAKPenelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi keamanan, kepercayaan dan akuntabilitas perusahaan terhadap niat berdonasi melalui fintech crowdfunding. Data penelitian ini merupakan data primer dimana diperoleh dengan melakukan penyebaran kuisioner melalui google form. Populasi penelitian ini seluruh masyarakat Indonesia yang pernah menggunakan fintech crowdfunding. Sampel pada penelitian ini menggunakan simple random sampling, dimana setiap orang yang pernah menggunakan fintech crowdfiunding dipilih secara acak dan diminta untuk menjadi bagian sebagai sampel penelitian. Pengujian data dalam penelitian ini menggunakan model structural equation modeling (SEM) dengan Smart PLS 3. Hasil penelitian menunjukkan bahwa kepercayaan, keamanan dan akuntabilitas perusahaan berpengaruh positif dan signifikan terhadap niat berdonasi melalui fintech crowdfunding. Perusaahan crowdfunding yang mampu memberikan tingkat keamanan yang tinggi terkait dengan data pribadi pelanggan maupun terhadap informasi transaksi, mampu membuat pelanggan pecaya, serta kemampuan perusahaan dalam memberikan keterbukaan atas informasi laporan keuangannya akan membuat masyarakat yakin akan melakukan donasi online pada perusahaan crowdfunding tersebut.Kata Kunci: akuntabilitas, keamanan, kepercayaan, niat berdonasi.
PERSEPSI MAHASISWA TERHADAP KESYARIAHAN PRODUK PEGADAIAN SYARIAH Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15992

Abstract

The purpose of this study is to explain students' perceptions of LKS products (in this study, PT Pegadaian Syariah) and students' interest in using LKS services after having an adequate understanding of Fiqh Muamalah in Islam. This study was followed by accounting students who took muamalah fiqh courses. In this study, qualitative descriptive analysis techniques were used with primary data through a list of open questions, so that respondents were free to answer research questions. . The results of this study are students' perceptions of Sharia Pawnshop products are definitely in accordance with sharia provisions, namely the provisions of the OJK and DSN MUI fatwas, although they did not conduct a thorough study of the application of each Sharia Pawnshop product and its contracts and pillars. customers from LKS and have never received socialization related to LKS and the products offered and After understanding the importance of sharia muamalah, it turns out that the majority are not interested in using LKS services at this time, because they feel they do not need.
Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory Aviani Widyastuti; Moh Miftachul Fadhli; Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22129

Abstract

Accountability problems and fraudulent practices often occur not only in business sector organizations but also in public sector organizations (non-profit) which are mostly carried out by internal parties. The low credibility and accountability of companies in carrying out conventional accounting is the impact of secular and materialist capitalism. In fact, accountability is a form of agent's responsibility to the principal that must be maintained. Islam also emphasizes accountability as the soul of sharia accounting whose concept is related to God, humans, and the universe (accountability trilogy). Sharia Enterprise Theory (SET) is an implementation that involves the role of humans as caliphs and 'abd llah in the application of the accountability trilogy. Accountability in cooperative management is very important to create credibility and gain public trust. This study aims to analyze the implementation of accountability in the management of the Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on the Sharia Enterprise Theory (SET) perspective. This research is a qualitative descriptive study with observation, interview, and documentation techniques regarding accountability based on various indicators and assessed by a scoring system. The results show that Koppontren has implemented accountability with SET properly in its management, starting from the halal of all aspects of the business, paying attention to muamalah rules, spending zakat, providing social assistance, and always keeping the environment clean. Overall, the percentage of accountability according to the SET perspective obtained is 87%, with details of accountability to humans at 100%; accountability to nature at 67%; accountability to God at 67%; and holistic accountability at 100%.
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Collaborative Learning Design: An Innovation through Sharing and Jumping Tasks Rr. Eko Susetyarini; Sri Wahyuni; Roimil Latifa; Cantia Putri; Fuad Jaya Miharja
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 6 No. 1 (2021): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v6i1.1321

Abstract

The article aims to implement collaborative learning through innovative sharing and jumping tasks. This qualitative descriptive research was conducted at Junior High School 8 of Muhammadiyah Batu from July to December 2019. The research was conducted in grade VII involving nine observers. Learning activities were carried out in two open classes with a cycle of planning, implementing, and evaluating. Collecting data used observation sheets, questionnaires, and learning implementation sheets. Data analysis was performed using the Miles and Huberman model. The results showed that teacher learning assistance in collaborative learning design with sharing task innovation and jumping task facilitates students' critical thinking and communication skills. It can be observed in two open classes and strengthened by the end of each stage's evaluation results. This study recommends teachers in designing collaborative learning with innovative designs of sharing tasks and jumping tasks. Keywords: Collaborative Learning, Jumping Task, Sharing Task
Pelatihan Pelaporan Keuangan Nirlaba Pada SD Muhammadiyah 6 Malang Siti Zubaidah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.692

Abstract

Laporan keuangan merupakan suatu bentuk pertanggungjawaban kepada pihak internal maupun eksternal. Sekolah Dasar (SD) Muhammadiyah merupakan salah satu organisasi Pendidikan yang menjadi amal usaha Muhammadiyah yang dimiliki oleh Persyarikatan. SD Muhammadiyah 6 Kota Malang masuk dalam kategori organisasi nirlaba. Organisasi nirlaba merupakan organisasi yang sasarannya untuk mendukung suatu kebijakan atau memecahkan masalah penting yang terjadi di suatu Negara. Saat ini pelaporan keuangan nirlaba telah berubah dari PSAK 45 menjadi Interpretasi Standard Akuntansi Keuangan (ISAK) no. 35. ISAK 35 sendiri berlaku efektif di Indonesia per 1 Januari 2020, dan yang sudah beradaptasi dengan peraturan tersebut adalah organisasi nirlaba yang memiliki skala operasional yang luas dan memiliki sumberdaya manusia di bidang keuangan yang mumpuni. Perubahan PSAK 45 menjadi ISAK 35 bagi organisasi nirlaba seperti sekolah tentu membutuhkan adaptasi. SD Muhammadiyah 6 Kota Malang masih menggunakan laporan kas saja dalam melakukan pencatatan atas transaksi keuangannya. Kendala yang dialami SD Muhammdiyah ini karena keterbatasan sumberdaya dalam penyusunan laporan keuangan sesuai dengan ISAK 35. Keterbatasan yang dialami oleh mitra tersebut yang membuat tim pengabdi membuat Pelatihan pelaporan keuangan nirlaba pada SD Muhammadiyah 6 Kota Malang. Hasil Pengabdian ini diharapkan pengelola SD Muhammadiyah 6 Kota Malang mampu mengelola keuangan sebagai bagian pertanggungjawaban sekolah kepada stakeholders.
Subjective Well Being Mahasiswa Penyandang Disabilitas Sri Wahyuni; Ribut Wahyu Eryanti; Atok Miftachul Hudha
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.8153

Abstract

This research is a literature review that aims to investigate the subject of Subjective Well-Being in students with disabilities. Subjective well-being covers various aspects of life which include happiness, life satisfaction, and individual perceptions of the quality of their life. Students with disabilities face unique and varied challenges in achieving their subjective well-being, due to being in an academic environment that is often not fully aware of their needs. This literature research will explore scientific articles, journals, books, and other trusted sources that discuss the subjective well-being of students with disabilities. Research will evaluate the factors that affect their subjective well-being, including social support, accessibility of facilities, level of participation in academic and non-academic activities, and the role of self-perception in the adaptation process. In addition, this research will also identify the challenges and obstacles faced by students with disabilities in achieving their subjective well-being. Some of the possible challenges include social stigmatization, lack of awareness of their needs, as well as physical and psychological limitations that affect their participation in campus life. It is hoped that the results of this literature review can provide better insight on how to improve the subjective well-being of students with disabilities in the higher education environment. The practical implications of this research can help educational institutions to develop more inclusive policies and programs, as well as provide appropriate resources and support for students with disabilities. In addition, this research can also identify research areas that need more exploration in the future to better understand and improve the subjective well-being of this group.
PENDAMPINGAN PELAPORAN KEUANGAN PADA KOPERASI BUEKA AS SAKINAH KOTA MALANG Siti Zubaidah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.3530

Abstract

Tujuan Pengabdian ini adalah membentuk/mengembangkan sekelompok masyarakat dengan target khusus yang ingin dicapai adalah memberikan pendampingan dalam pelaporan keuangan. Mitra dalam pengabdian ini adalah Koperasi Bueka As-Sakinah yang berada dalam naungan PDA (Pimpinan Daerah Aisyiyah) Kota Malang. Sampai saat ini Mitra merupakan koperasi yang dikelola secara konvensional. Berdasarkan hasil Rapat Anggota Tahunan (RAT) Mitra yang dilaksanakan pada hari Ahad, tanggal 11 Januari 2021 disepakati untuk secara bertahap bermetamorfosa menjadi Koperasi Syariah. Permasalahan yang dihadapi oleh Mitra adalah adanya keterbatasan sumber daya manusia (SDM) untuk menyusun pelaporan keuangan yang terintegrasi dan terkini, sehingga yang terjadi masih menggunakan microsoft excel. Metode yang dipakai dalam menyelesaikan masalah Mitra adalah memberikan pendampingan dan tutorial dalam pelaporan keuangan. Program keuangan accurate digunakan dalam proses pendampingan pelaporan keuangan Syariah
Peningkatan Mutu UKM Melalui Diversifikasi Pengolahan Hasil Bunga Menjadi Produk Minuman Sehat di Kampung Herbal Sukolelo Prigen-Pasuruan Jamroji, Jamroji; Saati, Elfi Anis; Indratmi, Dian; Wachid, Mochammad; Astuti, Sri Wibawani Wahyuning
JURNAL APLIKASI DAN INOVASI IPTEKS "SOLIDITAS" (J-SOLID) Vol 7, No 1 (2024): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/js.v7i1.5436

Abstract

Desa Sukolilo berada di wilayah administrasi Kecamatan Prigen, Kabupaten Pasuruan Provinsi Jawa Timur. Keindahan alam wisata Kecamatan Prigen memang sangat menawan, Terlebih Prigen saat ini menjadi daerah wisata pegunungan unggulan di Kabupaten Pasuruan dengan jargon 'Pasuruan City of Mountain”, diantaranya dusun Sukolilo dan Soju (sayuran organik Junggo ) di dusun Junggo Prigen. Tim Pengabdi UMM, melalui kegiatan Penyuluhan Si-Halal dan eduwista, berhasil mendampingi 20 UKM nya memperoleh self declare Sertifikasi halal. Pengabdian ini dilaksanakan guna mendukung program jaminan produk halal UU 33/2014, melalui program UKM naik kelas dan self declare halal bagi para UKM.Produk teknologi termasuk pangan perlu langkah kontinyu hilirisasi bagi masyarakat. UMM sebagai universitas yang mempunyai banyak sumberdaya manusia, mempunyai dosen dengan karya/temuan, keahlian di bidang pengolahan hasil pertanian seperti minuman olahan bunga (bunga mawar, telang, sayuran), yang dapat mensupport pengembangan pariwisata di Prigen tersebut. Produk UKM disana sudah mulai dapat mendukung  kegiatan wisata unggulan disana, diantaranya minuman dari bunga telang, jahe merah, dan lainnya. Masalah yang dihadapi mereka diantaranya mutu produk yang tidak tahan lama, sehinga memerlukan perbaikan daya simpan produk, serta dikenalkan pentingnya diversifikasi oelahan menjadi minuman/herbal, guna mendukung potensi wisata herbal yang potensial di sana. Kegiatan meliputi sosialisasi, pelatihan atau pendampingan antara lain : (i) Sosialiasi terkait Pentingnya mutu produk melalui penggunaan pengawet yang tepat (ii) Pembuatan olahan variasi yang lebih banyak, sebagai produk alternatif UKM pengolah hasil tanaman herbal. Berharap produk unggulan nantinya dapat menjadi icon Kabupaten Pasuruan menambah variasi oleh-oleh wisatawan.            Pelaksanaan pengabdian telah melakukan pendampingan terhadap sekitar 9 UKM berbasis minuman olahan herbal dan atau bebungaan, serta telah dapat membantu meningkatkan pemahaman UKM dalam melakukan pengemasan yang lebih baik agar produk bertahan lebih lama, dan menghasilkan publikasi medsos online: https://pelopornews.co.id/102023/pendampingan-ukm-naik-kelas-melalui-pengolahan-hasil-bunga-menjadi-produk-pangan-sehat-dan-herbal/. UKM hasil kerjsama teh celup mawar plus, telah didampingi LP3H HC UMM melakukan pendafataran Halal.  Hasil pengujian daya antioksidan teh celup mawar plus (dengan 4 daun yaitu daun mangga, mint dan sirsat) yang dihasilkan, mempunyai nilai cukup baik yaitu sekitar 25-77%, dapat dikategorikan minuman tinggi antioksidan.
Co-Authors Adi Maulana, Bimo Ahmad Juanda Ainur Rofieq Alfreda Divia Rachma Arlita Ariyani Puspitasari Atok Miftachul Hudha Aviani Widyastuti Azzahra, Laras Cantia Putri Chasan Bisri Cyntia Johannes Putri Dance Bobia Mesah Diani Fatmawati Driana Leniwati Dwi Irawan Eko Susetyarini Eko Susetyarini Elfi Anis Saati Elly Purwanti Endang Dwi Wahyuni Firda Ayu Amalia Firdiani Yuliana Fuad Jaya Miharja Husamah Husamah Iin Hindun Jamroji Jamroji Kiky Martha Ariesaka Kurnia Ayu Miranti Lika Dwi Apriani Masrudi Masrudi Miftachur Rohma Moch. Agus Krisno Budiyanto Mochammad Wachid Moh Miftachul Fadhli Moh. Mirza Nuryady Moh. Syaifuddin Qomar MP Editor, Ir. Dian Indratmi, MP Muhammad Wildan Affan Nur Afifah Nurfadilah Yusri Putri, Cyntia Johannes Ribut Wahyu Eryanti Roimil Latifa Roimil Latifa Roro Eko Susetyarini Roro Eko Susetyorini Rr. Eko Susetyarini Siti Nur Aldina Siti Zubaidah Siti Zubaidah Sudiyono, Widhiyo Sukarsono Sukarsono Triani Liliek Tutut Indria Permana Ulul Shintia Rabumi Umigati Umigati Wahyu Prihanta Wijaya, Almaira Oktavia Yanur Setyaningrum Yuni Pantiwati Yurike Fransischa Trisnaningrum Zakiyatul Khoiriyah