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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan JOURNAL OF SCIENCE AND SOCIAL RESEARCH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Riset Akuntansi dan Auditing JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Eastasouth Journal of Impactive Community Services Journal of Social Science Klabat Accounting Review Najwa Ghaitsa: Islamic Education Journal Jurnal Economic Edu Jurnal Solusi Masyarakat (JSM) Accounting Journal of Ibrahimy (AJI) Journal of Social Work and Science Education JUTRIANCE E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal Business, Management and Innovation Review JURDIASRA Asmara BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Intellectual Capital, Jurnal Akuntansi Kontemporer Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Rina Yuniarti, Rina
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ANALISIS PENERAPAN PSAK 109 AKUNTANSI ZAKAT, INFAQ DAN SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL PROVINSI BENGKULU Intan Suwidya; Ummul Khair; Rina Yuniarti; Desi Fitria
Jurnal Economic Edu Vol. 4 No. 1 (2023): Juli
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jee.v4i1.5366

Abstract

Tujuan penelitian ini adalah untuk mengetahui implementasi zakat, infaq/sedekah BAZNAS mengacu pada PSAK NO.109 tentang akuntansi zakat dimana BAZNAS dalam pelaporan keuangan telah menyatakan lima komponen laporan keuangan dimana setiap tahun laporan keuangan telah diaudit. Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntansi zakat berdasarkan PSAK No.109 pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Bengkulu. Pendekatan penelitian yang digunakan adalah deskriptif dan jenis datanya adalah kualitatif. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah teknik dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa Badan Amil Zakat Nasional (BAZNAS) Provinsi Bengkulu sepenuhnya menerapkan penggunaan PSAK No.109 dalam hal penyajian dan pengungkapan. Kata Kunci: Akuntansi Zakat, PSAK No.109, Infaq, Sedekah
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI JASA KARISMA BERBASIS APLIKASI GL (GENERAL LEDGER) Rina Yuniarti; Pedi Riswandi; Meilaty Finthariasari; Faizal Anwar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2: Mei 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i2.575

Abstract

Koperasi Jasa Karisma yang terletak di Kecamatan Teluk Segara memiliki asset koperasi yang semakin besar yang memiliki modal sendiri berupa simpanan pokok dan simpanan wajib dari anggota dan pengadaan pekerjaan dari Perusahaan Listrik Negara (PLN). Modal sendiri dan pengadaan pekerjaan perlu dicatat dan dibuatkan laporan sebagai bentuk tanggung jawab pengurus dalam mengelola modal tersebut secara transparan dan akuntabel. Selain itu berfungsi sebagai media informasi bagi pihak-pihak berkepentingan (Dinas Koperasi, Anggota dan lain-lain) untuk melihat perkembangan Koperasi Jasa Karisma dan pengambilam keputusan. Koperasi Jasa Karisma mengalami kendala dalam menyusun laporan keuangan dikarenakan kurang paham pengurus dalam menyusun laporan keuangan. Praktik penyusunan laporan keuangan telah dilakukan sebatas pembukuan terdiri dari uang masuk dan uang keluar. Bentuk kegiatan yang akan dilaksanakan adalah pelatihan dan pendampingan yang melibatkan pengurus Koperasi Jasa Karisma dalam hal pembuatan laporan keuangan berdasarkan aplikasi GL. Dari kegiatan ini target dan hasil capainnya adalah meningkatkan pemahaman pengurus tentang penyusunan laporan keuangan untuk disajikan di Rapat Anggota Tahunan (RAT) dilakukan setiap tahun.
PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN, AKSESIBILITAS, DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Intan Cristuin Monica; Herdianto Herdianto; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6346

Abstract

This research aims to determine the influence of the presentation of accountability reports and the commitment of village government organizations on the accountability of managing village fund allocations. The results of this research show that the presentation of the t test accountability report has a significance level of 0.004, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). The t-test Accessibility variable has a significance level of 0.621, which means >0.05. This shows that this research does not support the first hypothesis (H2 is not accepted). The organizational commitment variable in the t test has a significance level of 0.000, which means <0.05. This shows that this research supports the third hypothesis (H3 is accepted). Furthermore, together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of Village Fund Allocation which can be seen in the F test results which have a significance value of 0.000 which means <0.05. This shows that this research supports the third hypothesis (H4 is accepted). Thus, H1 is accepted, which means that the presentation of accountability reports affects the accountability of village fund management, H2 is rejected, which means that accessibility has no effect on the accountability of village fund management, H3 is accepted, which means that organizational commitment has an effect on the accountability of village fund management. H4 is accepted, which means that together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of village fund allocation.  Keywords: Accountability Report, Accessibility, Organizational Commitment, Accountability of Village Fund Allocation
PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN BUMN DI INDONESIA Pedi Riswandi; Rina Yuniarti; Subandrio Subandrio
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6526

Abstract

This study aims to analyze and determine the effect of good corporate governance and audit fees on audit quality in state-owned companies listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research. The sampling technique uses purposive sampling techniques with a total research sample of 75 companies. This research uses secondary data obtained through the company's annual report and financial statements during the 2018-2023 period. The analysis technique used is logistic regression analysis. The results of the study using SPSS version 25 showed that: (1) Audit committee has a negative and insignificant effect on audit quality, (2) Audit fees have a positive and significant effect on quality. Keywords: Institutional Ownership, Audit Committee, Audit Fee, Audit Quality.
Peran Mahasiswa Kampus Mengajar dalam Meningkatkan Literasi Siswa SMP Negeri 15 Bengkulu Tengah Sugiyanti, Kholifah; Pratama, Rizki; Yuniarti, Rina
GHAITSA : Islamic Education Journal Vol. 5 No. 2 (2024): Juni
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v5i2.1277

Abstract

The Teaching Campus aims to improve the quality of education in Indonesia where one of the work programs carried out is to increase literacy which is important knowledge to be mastered by elementary school students in order to succeed in education and daily life. This study aimsto analyze efforts to improve the literacy of SMP N 15 Bengkulu Tengah students through an effective approach, this study was conducted by involving grade 7 and 8 students of SMP N 15 Bengkulu Tengah whose literacy level is still low. The method used is qualitative descriptive with the object of using interesting reading books, project-based teaching, and the use of technology in learning. The results showed that an approach involving interesting reading books was able to increase students' reading interest. In addition, creativity-based teaching allows students to develop critical and problem-solving skills, while the use of technology provides wider access to learning resources, this research makes an important contribution to improving the literacy of SMP N 15 students. The results suggest that diverse and innovative approaches can increase students' interest in reading and their overall literacy skills.
Pengolahan Persampahan dan Bank Sampah Kelurahan Betungan Kota Bengkulu Onsardi, Onsardi; Kusuma, Merta; Yulinda, Ade Tiara; Yuniarti, Rina; Saroni, Saparudin; Arianto, Tezar
Jurnal Solusi Masyarakat (JSM) Vol. 2 No. 1 (2024)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jsm.v2i1.17379

Abstract

The implementation of this community service activity took the form of training on the use of digital marketing conducted by FEB and FKIP Biology lecturers at UM Bengkulu with community participants managing the Betungan sub-district waste bank. Previously, partners marketed waste bank handicrafts offline, namely by displaying them in the waste bank window only. Training participants are able to operate smartphones for internet access. This means that these community service partners are not completely unfamiliar with technological developments, especially the use of smartphones and social media. Based on the results of interviews, several participants have made online purchase transactions and have Instagram, Facebook and WhatsApp accounts.
The Influence of Leadership and Organizational Culture on Employee Performance Mediated by Interpersonal Communication Sugiyanto, Eko; Ekowati, Sri; Finthariasari, Meilaty; Harini, Ririn; Yuniarti, Rina; Pitra, Ahmad
Journal of Social Work and Science Education Vol. 5 No. 3 (2024): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v5i3.880

Abstract

The purpose of this research is to answer and solve the research problems outlined above, including the following: to analyze the influence of leadership, organizational culture, and interpersonal communication on employee performance; the impact of leadership on employee performance; the effect of organizational culture on employee performance; and the role of interpersonal communication in mediating the relationship between leadership and organizational culture on employee performance. In this research, the method used is quantitative. The population used in this study consisted of all Civil Servants in South Bengkulu Regency, totaling 5,617 individuals. Based on the results of the sample calculation, the minimum sample size to be used in this study is 365 samples. The research concludes that leadership has a positive effect on interpersonal communication, organizational culture positively affects interpersonal communication and interpersonal communication influences employee performance. Additionally, leadership and organizational culture also have a positive impact on employee performance, and interpersonal communication can mediate this relationship.
PENGARUH BALANCE SCORECARD TERHADAP KINERJA PERGURUAN TINGGI Nisak, Nuril Ainun; Yuniarti, Rina
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.198

Abstract

This study aims to examine the effect of Balanced Scorecard (BSC) on university performance with a focus on Muhammadiyah Aisyiyah Universities (PTMA) in Sumatra. This study involved 36 universities as a population and used a saturated sample method by involving 36 universities as research samples. Research data were obtained through questionnaires distributed to the Rector / Vice Rector / Head of the Quality Assurance Agency online and offline. The data analysis technique used was simple linear regression analysis using SPSS software version 22. The results showed that the application of BSC had a positive and significant effect on university performance in PTMA. These results indicate that BSC can be used to improve college performance
Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah Rina Yuniarti; Junaidi, Ahmad; Sumarlan, Ahmad; Tezar Arianto; Riswandi, Pedi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 3 No. 4 (2024): Desember 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v3i4.4689

Abstract

Income Tax 21 (PPh 21) is a tax obligation that must be well understood by teachers and administrative staff at schools. However, many teachers at SMPN 15 in Central Bengkulu Regency have not fully understood the procedures for calculating and reporting PPh 21, which could lead to administrative tax errors. Therefore, this community service activity aims to enhance the understanding and awareness of tax obligations among teachers and school staff through socialization and technical assistance regarding PPh 21. The methods used in this activity include observation, distribution of questionnaires, and technical assistance to ensure participants' understanding of how to calculate and report taxes. Evaluation was carried out using pre-tests and post-tests to measure the improvement in participants' knowledge of PPh 21. The results showed a significant increase in participants' understanding after attending this activity. This activity is expected to serve as a model for other schools in educating their teaching staff and administrative personnel about tax obligations.
DAMPAK INTELLECTUAL CAPITAL DISCLOSURE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA reso sentono, adi; Yuniarti, Rina; Arianto, Tezar
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.6030

Abstract

Di Indonesia, penerapan aset tetap dalam praktik akuntansi telah berkembang signifikan, didorong oleh kemajuan dalam teknologi dan ilmu pengetahuan, yang kini merupakan komponen esensial dari ekonomi modern. Studi ini mengeksplorasi dampak intellectual capital disclosure (ICD) dan kinerja keuangan terhadap nilai perusahaan di industri manufaktur selama periode 2017 hingga 2021. Dengan menggunakan pendekatan kuantitatif, penelitian melibatkan 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dan menganalisis 275 observasi yang diseleksi berdasarkan kriteria yang ditetapkan sebelumnya. Temuan dari analisis regresi menunjukkan bahwa baik pengungkapan modal intelektual maupun kinerja keuangan, yang diukur melalui return on assets (ROA), memiliki kontribusi positif dan signifikan dalam meningkatkan nilai perusahaan.
Co-Authors Adi Reso Sentono Adio Peratama Adriadi, Rekho Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Eti Arini Eva Desembrianita Febriani, Dwinda Finthariasari, Meilaty Gatot Wijayanto Gunawan Gunawan Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Jandipa Loparis Johari, Bima Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lubis, Elfahmi Marini Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Mukadar, Amir Muthmainah, Noor Nadia Anisah fauziah Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nisak, Nuril Ainun Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili reso sentono, adi Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Ummul Khair Uswatun Hasanah Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yudi Partama Putra Yuliana Yuliana Yulinda, Ade Tiara Yusmaniarti