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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Humanism : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi E-JURNAL AKUNTANSI
Lutfi Ardhani
Accounting Department, Faculty Of Economics, UIN Maulana Malik Ibrahim Malang, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Pelatihan Software Accurate Bagi Koperasi untuk Meningkatkan Literasi Penyusunan Laporan Keuangan Nujmatul Laily; Sulikah Sulikah; Aulia Herdiani; Lutfi Ardhani
Humanism : Jurnal Pengabdian Masyarakat Vol 2, No 3 (2021): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v2i3.6484

Abstract

Tujuan pelaksanaan program pengabdian ini yaitu: a). Memberikan diklat kepada para pengurus koperasi terkait pentingnya menyusun laporan keuangan dengan baik dan benar; b). Melatih dan mendampingi para pengurus koperasi dalam penggunaan software Accurate dalam penyusunan laporan keuangan. Metode yang digunakan mengadopsi langkah-langkah yang ada di action reserach yaitu perencanaan (planning), pelaksanaan tindakan (acting), pengamatan (observing) dan refleksi (reflecting). Kegiatan pelatihan ini dapat dikatakan berhasil karena peserta berargumen bahwa pelatihan ini sangat bermanfaat bagi mereka karena dapat menambah pengetahuan mereka tentang software-software akuntansi. Pelatihan ini juga dapat meningkatkan keterampilan mereka dalam menyusun laporan keuangan berbasis ICT.
Peran divisi internal control pada lembaga keuangan mikro syariah Kholilah Kholilah; Kurniawati Meylianingrum; Mega Noerman Ningtyas; Tiara Juliana Jaya; Lutfi Ardhani
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p155

Abstract

This research is based on the rapid development of Sharia microfinance institutions that are not balanced with the professionalism of its management. The purpose of this research is to dig deeper into internal control conditions on Sharia microfinance institutions, to achieve these goals of research using qualitative methods with case study approaches. The data collection process is conducted through interviews, internal control report data collection, and FGD. The informant is the division of internal control and Operations manager at BMT X. The results showed that there are two business risks of Sharia microfinance institutions that are internal risks and external risks. The internal risks faced by Sharia microfinance institutions are human resources, institutional, and systems. External risks originating from outside the conditions of the Sharia microfinance institutions are financial technology developments and the level of outcomes that affect the capital of sharia financial institutions. Both of these risks can be minimized by optimizing internal control so that the trust to sharia microfinance institutions increases. The increased trust of stakeholders was able to restore the role of Sharia microfinance institutions as the spearhead of the lower-class community economy.
The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Essia Ries Ahmed; Tariq Tawfeeq Yousif Alabdullah; Lutfi Ardhani; Eskasari Putri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.19312

Abstract

The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on accounting management, accounting education, and even operational management did not sufficiently discuss and evaluate such procedures to consider whether or not manipulations, frauds, or mistakes were made by the management. An obvious understanding to determine this kind of action by the managers considered as a vital element to the accounting education is represented in the recent study on the accounting postgraduate students by identifying their opinions in determining and describing whether the inventory management is weak or not and there are violations or not. The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers. The other findings show that management inventory was used by the sales managers to sell the inventory in line with promoting their interests as they apply an earning management behavior. The findings also demonstrate that such case is not considered as a fraud but as a manipulation behavior.
Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.285 KB) | DOI: 10.26675/jabe.v4i1.8145

Abstract

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.  
MAMPUKAH PENGENDALIAN INTERNAL MEMODERASI HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KUALITAS LAPORAN KEUANGAN? Salsabilla Pramestya Hidayat; Lutfi Ardhani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.31012

Abstract

Internal control's ability to moderate the interaction between accounting information systems and internal control is the subject of this research. This is a quantitative and descriptive sort of study. The participants in this study are 1.200 employees at PT Sekar Laut, Tbk. The sampling method employed was purposive sampling, which yielded 42 samples. Simple linear regression analysis and Moderated Regression Analysis were employed as study methods (MRA). To investigate the impact of accounting information systems on internal control, a simple linear regression analysis was used. Internal control's ability to moderate the interaction between accounting information systems and internal control will be determined by MRA. The T test results show that the accounting information system variable has a strong positive effect on the accounting information system variable. However, internal control is not able to moderate the relationship between accounting information systems and the quality of financial reports.Keywords: Accounting Information System, Internal Control, Quality of Financial Reports ABSTRAKPenelitian ini bertujuan mengetahui kemampuan pengendalian internal dalam memoderasi hubungan sistem informasi akuntansi dengan kualitas laporan keuangan. Ini adalah jenis penelitian kuantitatif dan deskriptif. Populasi dalam penelitian ini adalah 1.200 karyawan di PT Sekar Laut, Tbk. Metode pengambilan sampel yang digunakan adalah purposive sampling, yang menghasilkan 42 sampel. Analisis regresi linier sederhana dan Moderated Regression Analysis (MRA) digunakan sebagai metode studi. Untuk menyelidiki dampak sistem informasi akuntansi terhadap pengendalian internal, digunakan analisis regresi linier sederhana. Kemampuan pengendalian internal untuk memoderasi interaksi antara sistem informasi akuntansi dan pengendalian internal akan ditentukan oleh MRA. Hasil uji T menunjukkan bahwa variabel sistem informasi akuntansi berpengaruh positif kuat terhadap variabel sistem informasi akuntansi. Namun, pengendalian internal tidak mampu memoderasi hubungan sistem informasi akuntansi dengan kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Pengendalian Internal, Sistem Informasi Akuntansi
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL PERIODE 2020-2021 Adenia Deffa Zhafira; Lutfi Ardhani
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.36693

Abstract

This study aims to assess the bank health level of national private public banks In 2020-2021 using the RGEC method, which is viewed from the factors of Risk Profile, Good Corporate Governance, Earnings, and Capital. The financial ratios used in assessing the health level of bank include risk profile using 2 ratios, namely NPL and LDR, GCG factor using the results of the self-assessment, Earnings using 4 ratios, namely ROA, ROE, NIM, BOPO. Capital uses the CAR Ratio. The results of this study indicate that National Private Public Banks Health Level in 2020 received the predicate “Fairly Healthy” and in 2021 received the predicate “Healthy” Keywords : Bank Health Level, RGEC, National Private Public Banks
Pelatihan Penerapan Cost-Plus Pricing Untuk Menciptakan Harga Produk Yang Kompetitif Dan Digitalisasi Pemasaran Bagi UMKM Nujmatul Laily; Sulikah Sulikah; Aulia Herdiani; Lutfi Ardhani; Eviana Rosita Devi; Rohmah Wulansuci
Humanism : Jurnal Pengabdian Masyarakat Vol 4 No 1 (2023): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v4i1.14993

Abstract

Mewabahnya Coronavirus Disease (Covid-19) telah memberikan dampak yang besar pada sektor ekonomi, tidak terkecuali para pelaku UMKM. Permasalahan yang dihadapi oleh UMKM pada masa pandemi Covid-19, yaitu: pertama, terkait pemasaran produk yang tidak dapat dilakukan secara langsung (cara konvensional); kedua, terkait penentuan harga jual produk yang kompetitif dan menguntungkan. Kegiatan pengabdian ini dilakukan dengan tujuan: a) mengenalkan dan memberikan pelatihan kepada para pelaku UMKM terkait metode alternatif dalam pemasaran produk yaitu, dengan melakukan pemasaran produk secara digital (melalui media sosial dan pembuatan website blog); b) mengenalkan dan memberikan pelatihan kepada pelaku UMKM terkait metode cost-plus pricing guna menentukan harga jual produk; c) melakukan pendampingan dalam membuat akun media sosial dan penentuan harga jual produk menggunakan metode cost-plus pricing hingga menghasilkan harga jual produk baru yang lebih kompetitif dan menguntungkan. Metode yang digunakan untuk melaksanakan kegiatan pengabdian ini mengadopsi tahapan pada action research yang terdiri dari perencanaan (planning), tindakan (acting), pengamatan (observing) dan evaluasi (evaluating), serta refleksi (reflecting). Kegiatan ini dapat dikatakan berhasil karena pelaku UMKM merasa mampu menghitung dengan menggunakan metode cost plus pricing serta berhasil membuat media digital untuk usahanya.
PENGARUH KONDISI KEUANGAN PASCA NEW NORMAL TERHADAP KEPATUHAN WAJIB PAJAK DIMODERASI KESADARAN WAJIB PAJAK Nisak, Ifa Azzakyatun; Ardhani, Lutfi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.2963

Abstract

Tujuan dari penelitian ini adalah untuk melihat apakah peningkatan kesadaran wajib pajak akan meningkatkan hubungan antara kondisi keuangan dan kepatuhan wajib pajak orang pribadi. Penelitian ini dilakukan di KPP Pratama Pare. Ukuran sampel untuk survei ini adalah 97 wajib pajak. Kuesioner online digunakan sebagai alat penelitian. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non-probability samping atau snowball sampling. Data yang diperoleh dianalisis dengan menggunakan uji interaksi MRA (Moderated Regression Analysis). Hasil analisis menunjukkan bahwa kesadaran wajib pajak dapat membantu meningkatkan hubungan antara kondisi keuangan wajib pajak dan kepatuhan wajib pajak.
The Effect of Managerial Ownership and Tax Avoidance On Firm Value With Firm Transparency as a Moderating Variable Putri, Novita Winda Crisdiana; Ardhani, Lutfi
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.892

Abstract

PThis research was conducted with the aim of knowing the effect of Managerial Ownership and also Tax Avoidance with company transparency as a moderating variable in companies listed in the beverage subsector. This research is a descriptive quantitative study that uses secondary data in the form of financial statements of companies in the food and beverage sub-sector manufacturing sector listed on IDX. A sample of 11 companies was used which was obtained by purposive sampling technique. The data analysis technique used in this research is MRA or Moderated Regression Analysis which is processed using SPSS tools. The results show that managerial ownership and tax avoidance have a significant positive effect on firm value. Meanwhile, managerial ownership of tax avoidance also has a significant positive effect on firm value with corporate transparency as a moderating variable
Dispersi Kepemilikan, Pertumbuhan Penjualan, dan Kesulitan Keuangan terhadap Kebijakan Dividen yang Dimoderasi oleh Ukuran Perusahaan Alfiana, Siti Tina; Ardhani, Lutfi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1918

Abstract

Indonesia, the largest archipelagic country, attracts both domestic and international tourists with its stunning natural beauty. The tourism sector has experienced significant growth, achieving a ranking of 32nd in the Travel and Tourism Development Index (TTDI) in 2022. This increase in tourist arrivals signals substantial business potential in the industry, drawing investors to various segments, including resort development, hotels, restaurants, and transportation infrastructure. The purpose of this research is to examine the influence of ownership dispersion, sales growth, and financial distress on dividend policy, with firm size as a moderating factor. A quantitative approach utilizing purposive sampling was employed, with data processed using STATA software. The findings reveal that only ownership dispersion significantly affects dividend policy, while firm size merely moderates the relationship between ownership dispersion and dividend policy. This highlights the importance of understanding ownership structures for optimizing dividend strategies in the tourism sector, fostering sustainable business growth.
Co-Authors Adenia Deffa Zhafira Alfiana, Siti Tina Aulia Herdiani Bambang Subroto Devi, Eviana Rosita Eskasari Putri Essia Ries Ahmed Eviana Rosita Devi Fresti Wulandari, Fanneisa Galuh Shinta Hapsari Wahyuda Hariadi, Bambang Hidayatullah, Rizaldi Pratama Kholilah Kholilah Kurniawati Meylianingrum Mega Noerman Ningtyas Nisak, Ifa Azzakyatun Nujmatul Laily Putri, Novita Winda Crisdiana Rohmah Wulansuci Salsabilla Pramestya Hidayat Sulikah Sulikah Tariq Tawfeeq Yousif Alabdullah Tiara Juliana Jaya Wulansuci, Rohmah