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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi dan Pajak Jurnal AKSI (Akuntansi dan Sistem Informasi) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekuivalensi ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Bussman Journal : Indonesian Journal of Business and Management Journal of Public and Business Accounting Indo-Fintech Intellectuals: Journal of Economics and Business West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Ekonomi dan Bisnis
Iin Wijayanti
Universitas muhammadiyah Ponorogo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Penilaian Kinerja Keuangan Pada Koperasi Wanita “PKK SIDOREJO” Ima Nur Sa’adah; Iin Wijayanti
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 1, No 1 (2021): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v1i1.4100

Abstract

 ABSTRAKTujuan penelitian ini untuk melihat bagaimana kinerja keuangan Koperasi Wanita “PKK SIDOREJO” berdasarkan rasio likuiditas, solvabilitas, dan rentabilitas pada tahun 2017-2019. Jenis penelitian yang dipergunakan yaitu penelitian kuantitatif dengan analisis statistik deskriptif. Subyek penelitiannya yaitu Koperasi Wanita “PKK SIDOREJO” yang beralamat di Desa Sidorejo, Kecamatan Sukorejo, Kabupaten Ponorogo. Metode pengambilan data yang dipergunakan ada 2 yaitu dokumentasi dan wawancara. Pada penelitian ini dilakukan analisis terhadap 3 macam rasio antara lain rasio likuiditas, solvabilitas, dan rentabilitas. Hasil penelitian memperlihatkan: (1) likuiditas pada koperasi masuk kategori tidak baik, karena nilai rasionya berada diatas standar yang telah ditetapkan. (2) rasio solvabilitas masuk kategori sangat baik, karena nilai rasionya telah memenuhi standar yang sudah ditetapkan. (3) rasio rentabilitas yang dilihat berdasarkan return on investment masuk kategori baik dan jika dilihat berdasarkan return on equity masuk kategori cukup baik.Kata Kunci: Kinerja Keuangan, Rasio Likuiditas, Solvabilitas, Rentabilitas
Pengaruh Efektivitas Penerapan Standar Akuntansi Pemerintahan Dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintahan Kabupaten Madiun Verlina Dwi Rahayu; Khusnatul Zulfa; Iin Wijayanti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10249

Abstract

This research analyzes the impact of Government Accounting Standards implementation and Human Resources Competence on the financial report quality of the Madiun Regency government. High-quality financial information is essential for transparent decision-making in the governmental context. Multiple linear regression analysis is used to test hypotheses and create a predictive model. Data from the Madiun Regency government's financial reports over the last five years, as well as information on Government Accounting Standards implementation and Human Resources competence, were collected. The findings reveal that effective Government Accounting Standards implementation significantly influences financial report quality. Likewise, competent Human Resources play a crucial role in presenting accurate financial information and minimizing accounting errors. This study suggests that by enhancing the effectiveness of Government Accounting Standards and improving Human Resources competence, the Madiun Regency government can produce higher-quality financial reports, fostering accountability, transparency, and public trust in its financial performance.
Analisis Sistem Penerimaan Kas Non Tunai Pasien Rawat Inap Dan Rawat Jalan Di Rsu Muhammadiyah Ponorogo Adi Santoso; Iin Wijayanti; Riza Dessy Nila Ayutika
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1907

Abstract

Penelitian ini mendalami analisis sistem informasi penerimaan kas non tunai pasien rawat inap dan rawat jalan di RSU Muhammadiyah Ponorogo. Tujuan penelitian melibatkan pemahaman mendalam tentang sistem penerimaan kas non tunai dan manfaat yang dapat diperoleh dari implementasinya. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan subjek penelitian RSU Muhammadiyah Ponorogo. Teknik analisis data melibatkan triangulasi data dari kajian pustaka, wawancara, dan observasi untuk memberikan validitas pada hasil penelitian. sistem penerimaan kas non tunai di RSU Muhammadiyah Ponorogo telah menunjukkan hasil yang positif dalam hal efisiensi dan keamanan. Meskipun terdapat tantangan yang harus dihadapi, langkah-langkah perbaikan dapat diambil untuk mengoptimalkan penggunaan sistem ini. Dengan demikian, RSU Muhammadiyah Ponorogo dapat terus meningkatkan pelayanan bagi pasien dan kinerja keuangannya.
Analisis Kelayakan Finansial dan Non Finansial Usaha Pupuk Organik di Teaching Factory SMK 1 Pemda Ponorogo (Kampus 3 Pudak) Aliffatun Ulin Nuha; Khusnatul Zulfa Wafirotin; Iin Wijayanti
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1841

Abstract

Teaching Factory (TEFA) berbasis pengolahan limbah peternakan menjadi pupuk organik memiliki potensi mendukung pembelajaran kewirausahaan, penguatan keterampilan kerja siswa, serta pengembangan ekonomi berkelanjutan di lingkungan sekolah vokasi. Penelitian ini bertujuan menganalisis kelayakan finansial dan non finansial usaha pupuk organik di Teaching Factory SMK 1 PEMDA Ponorogo Kampus 3 Pudak. Penelitian menggunakan pendekatan mixed methods dengan desain studi kasus. Instrumen penelitian terdiri atas pedoman wawancara semi terstruktur, lembar observasi Numerical Rating Scale, dan dokumentasi laporan usaha. Analisis data dilakukan melalui perhitungan NPV, Net B/C Ratio, Payback Period, dan Break Even Point untuk aspek finansial, serta analisis deskriptif persentase untuk aspek non finansial. Hasil penelitian menunjukkan bahwa usaha pupuk organik memiliki NPV sebesar Rp180.126.740, Net B/C Ratio 1,38, Payback Period 2,23 tahun, serta nilai BEP yang berada di bawah total proyeksi penerimaan dan produksi. Aspek pasar, teknis dan teknologi, serta sosial dan lingkungan termasuk kategori sangat layak, sedangkan aspek hukum masih kurang layak. Kesimpulan penelitian menunjukkan bahwa usaha pupuk organik TEFA layak dikembangkan sebagai unit usaha pendidikan berbasis kewirausahaan dan pengelolaan limbah berkelanjutan.
Peran Akuntansi Dalam Penjualan Produk Melalui Sistem Jaringan (Studi Empiris Kelompok Pemasar Produk Secara Sistem Jaringan Di Ponorogo) Riza Dessy Nila Ayutika; iin wijayanti; Yeni Cahyono; Khusnatul Zulfa W
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.405

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem akuntansi dalam pencatatan penjualan produk dengan sistem jaringan pada kelompok pemasar di Kota Ponorogo. Sistem akuntansi yang baik diperlukan untuk menyajikan informasi keuangan yang akurat guna mendukung pengambilan keputusan oleh pelaku usaha, baik untuk kebutuhan internal maupun eksternal. Penelitian ini menggunakan pendekatan deskriptif dengan metode analisis kualitatif dan teknik analisis komparatif, yaitu membandingkan praktik pencatatan akuntansi pelaku usaha dengan teori yang relevan. Hasil penelitian menunjukkan bahwa pencatatan akuntansi yang terstruktur mendukung pemantauan aktivitas penjualan dan perkembangan usaha secara efektif. Temuan ini berkontribusi dalam pengembangan strategi pemasaran berbasis akuntansi dan menjadi masukan praktis bagi pelaku UMKM dalam meningkatkan profesionalisme usaha mereka.
Pengaruh Pertumbuhan Laba, Konservatisme Akuntansi, Dan Persistensi Laba Terhadap Kualitas Laba Nadia Egga Maya Kharisma; Ardyan Firdausi Mustoffa; Iin Wijayanti
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gtv6059

Abstract

Penelitian ini menelusuri dampak pertumbuhan laba, konservatisme akuntansi, serta persistensi laba terhadap kualitas laba di perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia selama periode 2018 hingga 2024. Populasi penelitian terdiri atas 22 perusahaan, dengan teknik purposive sampling menghasilkan 15 perusahaan atau 105 observasi data panel. Dengan bantuan EView 12, analisis dilakukan melalui regresi data panel, yang melibatkan uji statistik deskriptif, uji untuk pemilihan model, uji multikolinearitas, uji heteroskedastisitas, uji t, dan uji F. Temuan penelitian mengungkapkan bahwa secara parsial maupun simultan semua variabel independen tidak menghasilkan dampak yang signifikan terhadap kualitas laba. Temuan ini mencerminkan karakteristik industri tekstil dan garmen yang volatil yang mengakibatkan kualitas laba lebih dipengaruhi faktor struktural serta eksternal di luar indikator keuangan konvensional
The Role of Transition Finance, Renewable Energy Investment, and Climate Risk Management on the Financial Performance of Energy Companies in Indonesia Sev Rahmiyanti; Iin Wijayanti; Khusnatul Zulva; Arlis Dewi Kuraesin; Kristanti Rahman
West Science Social and Humanities Studies Vol. 4 No. 03 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i03.2701

Abstract

This study examines the role of transition financing, renewable energy investment, and climate risk management in influencing the financial performance of energy companies in Indonesia amid the global transition toward a low-carbon economy. A quantitative approach was employed using primary data collected from 75 managers and professionals in the energy sector through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that transition financing has a positive and significant effect on financial performance, suggesting that access to sustainable financing mechanisms supports corporate financial stability during the energy transition. Renewable energy investment also shows a significant positive influence, indicating that investment in clean energy technologies enhances operational efficiency and long-term competitiveness. Furthermore, climate risk management significantly affects financial performance, highlighting the importance of identifying and mitigating climate-related risks to maintain corporate financial resilience. Simultaneously, the three variables significantly influence financial performance with an R² value of 0.480, indicating that 48% of the variation in financial performance can be explained by the model. These findings demonstrate that the integration of sustainable financial strategies and environmental risk management practices can improve the financial performance of energy companies, while also contributing empirical evidence to the literature on climate finance and corporate sustainability and offering practical insights for managers, investors, and policymakers in supporting the transition toward sustainable energy systems.
PENGARUH PENGETAHUAN AKUNTANSI, PENGGUNAAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA KEUANGAN UMKM DI KABUPATEN PONOROGO Takesya Avrielda Tirta Zetilla; Ika Farida Ulfah; Iin Wijayanti
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.13147

Abstract

This study aims to examine the extent to which accounting knowledge, e-commerce use, and accounting information systems improve the effectiveness of MSMEs' financial performance in Ponorogo Regency. In MSME management, these factors are considered crucial to ensure efficiency and accountability of profit and loss, especially in small and medium enterprises. This study uses a quantitative approach by distributing questionnaires to MSME owners or actors in Ponorogo Regency purposively. Data analysis in the study was conducted using multiple linear regression techniques. The results show that, both partially and simultaneously, accounting knowledge and e-commerce use have a positive and significant influence on the effectiveness of financial performance. Meanwhile, the accounting information system variable shows a significant negative influence on the effectiveness of financial performance in the context of MSMEs.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan di Kelurahan Bangunsari Mary Zayyin Nabila Ulfa; Iin Wijayanti; Rizki Listyono Putro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12887

Abstract

Land and Building Tax is a crucial source of revenue in supporting the administration of government and regional development. Therefore, the level of taxpayer compliance in paying Land and Building Tax is a determining factor in optimizing regional tax revenue. This study aims to examine the effect of taxpayer awareness, tax knowledge, tax sanctions, socialization, income, and the quality of tax authority service on taxpayer compliance in Bangunsari Village. The object of this study is taxpayers registered in Bangunsari Village for the 2021-2025 period. The sample consists of 100 respondents determined using a purposive sampling technique with the Slovin formula. The data used are primary and secondary data, analyzed through Multiple Linear Regression with the help of SPSS version 24. The results show that taxpayer awareness, income, and the quality of tax authority service have a significant effect on taxpayer compliance, while tax knowledge, tax sanctions, and socialization have no significant effect on taxpayer compliance. Simultaneously, all independent variables affect the dependent variable with a determination value of 38.9%, while the remaining 61.1% is influenced by other factors.
Rationality of Informal Sector Vendor Groups in Maintaining Business Slamet Santoso; Khusnatul Zulfa Wafirotin; Yeni Cahyono; Iin Wijayanti; Riza Dessy Nila Ayutika
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 1 (2025): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i1.2025.pp196-207

Abstract

Informal sector vendors have now penetrated every city. This phenomenon is interesting to study further, especially their rational efforts to maintain their business. This study aims to determine how the rationality of informal sector vendor groups works in running and maintaining their business. Studying rationality becomes important because, for base consideration, it is important that they run in the group so that they are capable of maintaining their efforts until the moment. This study uses a social definition paradigm with a qualitative approach and a case study research type. The data collection methods used are in-depth interviews and observations. Data analysis uses interactive model analysis with data validity checks by triangulation. The study results show that informal sector vendors do not run informal sector vendors individually and separately, but their vendors are run in groups. The existence of these groups is important because they can help each other or help each other, support each other's vendors by maintaining harmony and mutual respect between each other so that they can run and maintain their business. The rationality of informal sector vendors is included in the type of value rational action (Werk Rational).
Co-Authors Adi Santoso Aliffatun Ulin Nuha Alihayadi Alihayadi Ardyan Firdausi Mustoffa Ardyan Mustoffa Arif Hartono Arika Shofa Arlis Dewi Kuraesin Diana Pramudya Wardhani Fitriani, Ajeng Pipit Ika Farida Ulfah Ika Ulfah Ima Nur Sa’adah Khusnatul Zulfa Khusnatul Zulfa W Khusnatul Zulfa Wafirotin Khusnatul Zulva Khuznatul Zulfa Wafirotin Kristanti Rahman La Ode Sugianto Mary Zayyin Nabila Ulfa Nadia Egga Maya Kharisma Nurul Hidayah Riza Dessy Nila Ayutika Rizka Ventia Irdanasari Rizki Listyono Putro Santoso, Slamet Sev Rahmiyanti Takesya Avrielda Tirta Zetilla Verlina Dwi Rahayu Vullaela Yuliastuti Yeni Cahyono