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All Journal Media Riset Akuntansi Novum : Jurnal Hukum EL-MUHASABA Jurnal Dinamika Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam ELTIN Journal: Journal of English Language Teaching in Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Economic Education Analysis Journal Kompartemen : Jurnal Ilmiah Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Pena Justisia: Media Komunikasi dan Kajian Hukum BENING Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Pengabdian UNDIKMA Jurnal Pengabdian kepada Masyarakat el-Jizya: Jurnal Ekonomi Islam Jurnal Ekonomi, Bisnis dan Manajemen Jurnal El-Thawalib Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Trisakti Indonesian Journal of Community Services Cel Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Darma Sabha Cendekia Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management JAS (Jurnal Akuntansi Syariah) Padaidi: Journal of Tourism Dedication Padaidi: Journal of Tourism Dedication Balance: Jurnal Akuntansi, Auditing, dan Keuangan International Journal of Social, Economic, and Business Jurnal El-Thawalib Istifkar: Media Transformasi Pendidikan JIMEKA

Siti Maghfiroh

Universitas Jenderal Soedirman

Author-ID : 311687

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Faktor-Faktor yang Memengaruhi Kinerja Pegawai Pengguna Sistem Informasi Pemerintahan Daerah (SIPD) di Kabupaten Brebes Afrida Ariyani; Siti Maghfiroh
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Tujuan penelitian ini adalah untuk membuktikan secara empiris dengan melakukan analisis pengaruh dari persepsi kemanfaatan, persepsi kemudahan, keahlian, kesenangan yang dipersepsikan, keamanan dan kerahasiaan, jumlah informasi, dan komitmen organisasi terhadap kinerja pegawai pengguna Sistem Informasi Pemerintahan Daerah (SIPD) di Pemerintah Daerah Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah semua pegawai Pemerintah Daerah Kabupaten Brebes sebanyak 177 orang dari 59 organisasi perangkat daerah (OPD), dengan sampel penelitian sebanyak 64 orang dari 32 OPD yang diambil menggunakan teknik purposive sampling. Data yang digunakan adalah data primer dari jawaban kuesioner yang dibagikan kepada responden. Data dianalisis menggunakan regresi berganda. Hasil penelitian memberikan kesimpulan yaitu: persepsi kemanfaatan tidak berpengaruh terhadap kinerja pegawai, persepsi kemudahan berpengaruh positif terhadap kinerja pegawai, keahlian berpengaruh negatif terhadap kinerja pegawai, kesenangan yang dipersepsikan tidak berpengaruh terhadap kinerja pegawai, keamanan dan kerahasiaan tidak berpengaruh terhadap kinerja pegawai, jumlah informasi tidak berpengaruh terhadap kinerja pegawai, dan komitmen organisasi berpengaruh positif terhadap kinerja pegawai pengguna Sistem Informasi Pemerintahan Daerah (SIPD) di Pemerintah Daerah Kabupaten Brebes.

Pelatihan Pewarnaan Kain Batik dengan Metode Pewarnaan Alami untuk Mendukung Keberlangsungan Lingkungan Christina Tri Setyorini; Dewi Susilowati; Siti Maghfiroh
Darma Sabha Cendekia Vol 3 No 1 (2021): Darma Sabha Cendekia - April 2021
Publisher : Pasca Sarjana | Universitas Jenderal Soedirman

Pengabdian kepada masyarakat dilakukan dengan memfokuskan pada pendampingan UKM batik di Desa Selabaya Kecamatan Kalimanah Purbalingga melalui pelatihan pewarnaan kain. Pewarnaan kain batik difokuskan pada teknik pewarnaan kain batik dengan pewarna alami, sehingga diharapkan dengan melakukan pewarnaan alami, UKM mampu mengurangi pencemaran lingkungan dan mampu meningkatkan nilai tambah UKM karena batik warna alam mempunyai harga jual yang lebih tinggi dari batik warna sintetis. Pada kegiatan pengabdian kepada masyarakat ini selain diikuti oleh 15 pembatik dari desa Selabaya, dihadiri juga oleh tim dari pihak mitra sebagai pelatih sebanyak 3 orang. Hasil pelatihan menunjukkan dari ke 15 pembatik tersebut menunjukkan peningkatan keterampilan dalam menggunakan pewarnaan alami dari pencampuran bahan-bahan dari lingkungan sekitar seperti daun-daunan, buah dan akar rimpang.

The effect of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud (Empirical study in Headquarter Office of Badan Pemeriksa Keuangan RI) Warsidi Warsidi; Siti Maghfiroh; Larasati Nanda
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Badan Pemeriksa Keuangan is a state institution authorized to audit reports on the management and accountability of state finances to the Central Government, Regional Government, Bank Indonesia, State-Owned Enterprises, Public Service Bodies, and Regional-Owned Enterprises. In carrying out its duties, BPK has several authorities that are BPK examine the object of examination, plan and conduct an inspection, determine the time and method of examination, and compile and present the report of the examination result. Based on the 1945 Constitution, BPK is an independent state institution so that in carrying out its duties, BPK perform independently and freely without any parties that can interfere or influence the examination report. But in fact, there are still many phenomena in which auditors conduct audit fraud by selling buying audit opinions and bribes to change the contents of the examination report. There are several factors that lead to audit fraud, such as professional skepticism, client pressure, auditor experience, and audit regulation. This study aims to examine the effects of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud. This research is a quantitative study with primary data from questionnaires distributed to BPK with respondents AKN II, III and IV. Sampling technique uses a convenience sampling method. Data analysis technique used is multiple regression analysis. The results of this study indicate that professional skepticism and audit regulation have a significant negative effect on audit fraud, the auditor's experience has a negative insignificant effect on audit fraud, while client pressure has an insignificant positive effect on audit fraud.Keywords: professional skepticism, client pressure, auditor experience, audit regulations, audit fraud.

PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH Tri Retno Wasis; Siti Maghfiroh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24034

This study aims to determine the hospital’s performance assessment with the Balanced Scorecard approach. The object of this research is a private hospital in Purbalingga. The research method used is a case study quantitative research method. This study’s data collection techniques used financial statement documentation for secondary data. The results showed that the hospital’s performance assessment from the three balanced scorecard perspectives was quite good. It was concluded that: (1) the financial perspective is good in terms of financial ratios following the criteria; (2) the customer perspective is quite good based on the result of the calculation of customer retention and customer acquisition; (3) the internal business perspective is quite good based on the result of the percentage of BOR, TOI, LOS, and BTO values is not following the Minister of Health standards No. 1171 of 2011; and (4) the perspective of growth and learning is quite good because based on HR training data regarding employee retention and employee training.

PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fajriati, Unun Rizka; Maghfiroh, Siti; sugiarto, sugiarto
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2024.3.1.12963

This research is a quantitative research with survey method. This research takes the title: "The Influence of Accounting Information Systems, Human Resource Competence and Internal Control on the Quality of Local Government Financial Reports", an empirical study in Kebumen Regency and Banyumas Regency. The purpose of this study was to determine the effect of Accounting Information Systems, Human Resources Competence and Internal Control on the Quality of Local Government Financial Reports. The population in this study were OPD in Kebumen and Banyumas districts, each of which consisted of 17 (seventeen) districts. The number of respondents in this study were 102 respondents. The sampling technique used was purposive sampling method. Data was collected by distributing questionnaires to the finance department employees. Data analysis was performed using the SPSS (Statistical Package for the Social Sciences) application. The results of data analysis in this study indicate that: (1) The accounting information system has a significant effect on the quality of local government financial reports. (2) The competence of human resources has a significant effect on the quality of local government financial reports. (3) Internal control does not affect the quality of local government financial reports. The implication of the conclusion above is that local governments in improving the quality of financial reports can pay attention to influencing factors, this study proves that the quality of local government financial reports is influenced by accounting information systems and human resource competencies

Sistem pengendalian internal berbasis COSO untuk pencegahan fraud di Rumah Sakit Muhammadiyah / Aisyiyah Wilayah Jawa Tengah Astuti, Pudji; Maghfiroh, Siti; Ramadhanti, Wita Ramadhanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The importance of equitable health for all people is part of national development that must be considered by the government. With a high level of health, it will increase strong human resources. The government issued Law No. 23 of 1992 concerning health, which states that every Republic of Indonesia has the right to obtain the highest degree of health and needs to be included in government health efforts. The purpose of this study was to find out how the Internal System of the Muhammadiyah / Aisyiyah Hospital in the Central Region could prevent fraud. The method used is qualitative with descriptive type. The results of this study indicate that the Internal Control System is running rffectively as indicated that all Muhammadiyah / Aisyiyah hospitals in the Central Java region have been fully accredited, which reflects that the Internal Control System is running well fraud will be prevented as early as passible so that the objectives of Good Corporate Governance ( GOG ) can be achieved.

Sosialisasi Penyusunan Laporan Keuangan Berdasar ISAK 35 Sekolah Muhammadiyah di Kota Tegal Maghfiroh, Siti; Rimbawan, Teguh; Yanto, Yanto; Wirawan, Nugroho Budi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 2 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i2.6765

Sekolah-sekolah Muhammadiyah di Kota Tegal menghadapi berbagai masalah penyusunan laporan keuangan, terutama terkait pemahaman dan penerapan Standar Akuntansi Keuangan terbaru seperti ISAK 35. Permasalahan utama mencakup kurangnya pemahaman, tantangan implementasi, keterbatasan sumber daya, ketidakpastian dalam interpretasi standar, serta kekhawatiran terkait akuntabilitas dan transparansi. Pemilihan topik ini penting karena penyusunan laporan keuangan yang baik dan sesuai standar merupakan fondasi utama transparansi dan akuntabilitas, yang pada gilirannya meningkatkan kepercayaan dari stakeholders. Tujuan kegiatan PkM adalah untuk meningkatkan pemahaman dan keterampilan pengelola keuangan sekolah-sekolah Muhammadiyah di Kota Tegal dalam menyusun laporan keuangan sesuai ISAK 35. Metode yang digunakan meliputi presentasi, workshop interaktif, studi kasus, diskusi kelompok, dan pendampingan. Peserta terdiri dari 22 pengelola keuangan dari 10 sekolah Muhammadiyah di Kota Tegal dan 2 orang dari Majelis Dikdasmen PNF PDM Kota Tegal. Hasil kegiatan menunjukkan peningkatan yang signifikan dalam pemahaman dan keterampilan peserta. Sebanyak 80% melaporkan peningkatan pemahaman yang lebih baik tentang ISAK 35, 75% berhasil mengembangkan keterampilan praktis dalam menerapkan standar tersebut, dan 85% peserta merasakan peningkatan akuntabilitas dan transparansi dalam penyusunan laporan keuangan. Keseluruhan, kegiatan telah berhasil memberikan kontribusi yang berarti dalam meningkatkan kompetensi pengelola keuangan sekolah Muhammadiyah di Kota Tegal, yang diharapkan berdampak positif pada pengelolaan keuangan sekolah secara keseluruhan.

ANALISIS CORPORATE GOVERNANCE DALAM MEMODERASI OPINI GOING CONCERN TERHADAP POTENSI KEPAILITAN Sita, Sita Dewi Riyanti; Maghfiroh, Siti; Bambang, Bambang Setyobudi
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.19553

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis secara empiris pengaruh opini going concern terhadap potensi kepailitan, serta pengaruh GCG dalam memoderasi hubungan opini going concern terhadap potensi kepailitan. Data penelitian yang digunakan berupa data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan dari sektor energi, sektor basic material, sektor consumer cyclicals, dan sektor transportasi dan logistik. Jumlah sampel yang diambil sebanyak 120 perusahaan dengan menggunakan metode purposive sampling dalam penentuan sampel. Hasil penelitian menunjukkan bahwa: (1) Opini going concern berpengaruh positif terhadap potensi kepailitan, (2) Komisaris independen dapat memoderasi pengaruh opini going concern terhadap potensi kepailitan, (3) Kepemilikan institusional dapat memoderasi pengaruh opini going concern terhadap potensi kepailitan. Implikasi dari kesimpulan di atas yaitu bagi para pengguna laporan keuangan dapat menggunakan opini audit yang dikeluarkan oleh auditor independen sebagai peringatan dini terjadinya kepailitan. Untuk mengevaluasi potensi kepailitan, upaya yang dapat dilakukan manajemen adalah dengan menerapkan dan menjalankan tata kelola perusahaan dengan baik. Pada penelitian selanjutnya disarankan untuk memperbanyak periode sampel dan melakukan uji beda antaraperiode sebelum dan sesudah covid-19.

DEVELOPING E-LKM THROUGH 5D MODEL: NEED ANALYSIS Fadhilah, Nurul; Utami, Yuni Putri; Maghfiroh, Siti
ELTIN Journal Vol 12 No 2 (2024): VOLUME 12, ISSUE 2, OCTOBER 2024
Publisher : STKIP Siliwangi

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

The emergence of e-LKM is a technological advancement for Generation Z, whose each day is heavily reliant on technology, allowing the use of e-LKM particularly suited in this digital era. This research aims to examine the need to find an appropriate needs analysis that include the first stage of the 5D model (Define, Design, Demonstrate, Develop, and Deliver). The needs analysis seeks to discover and aims to develop e-LKM based on 1) Students’ target needs, 2) Students’ learning needs, and 3) The perceptions of English lecturers on the e-LKM. The researchers used a questionnaire and distributed it to 240 students. The result of this study indicated that 1) The student's target needs display that students learn English to be able to communicate and support their future (career and further studies), 2) The student's learning needs point out that students need lecturers and materials as the main source of learning, and 3) The English lecturer perception on students' English language skills are still low and there are gaps between students. This study suggests lecturers create a proper e-LKM for students to use in the learning process since the level of need for e-LKM is quite high.

Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Labib Ahmad Sudi Pratikno Ahsana, Kuntayuda Amri, Miftaakhul Ananda, Priska Annafi, Reghina Azti ansori, saeful Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Ayu Wandira Badriyah, Firdatul Bambang, Bambang Setyobudi Chondro W., Akbar Christina Tri Setyorini Christina Tri Setyorini Dewi Susilowati Dewi, Rosmala Kurnia Diah P., Intan Dona Primasari, Dona Eliada Herwiyanti Eliada Herwiyanti Evani, Elsa Saphira Fachry Abda El Rahman Fahrunnisa, Vinny Fajriati, Unun Rizka Fany, Firyal Afria Farida, Yusriyati Nur Faturokhman, Agus Fillomena Ratih, Maria Fiqri A., Amirul Firmansyah, Wildan Rizqy Fitriani, Sirfi Nur Fitrijati, Krisnhoe Rachmi Hudzaifah Icuk Rangga Bawono, Icuk Rangga Ildayani Intan Imam Sutanto Intan M., Oktabriya Irianto, Bambang Setyo Budi Jaza, Khoiron Kusumastati, Widyahayu Warmmeswara Larasati Nanda Latifah, Betama Nur Leliya Leliya Luqman, Moh Mahardika, Cindhita Marheni Marheni Marthanu, Indra Wiguna Muhammad Ridwan Muhammad Tsani , Muhammad Tsani Muizza, Hana Mukaromah, Inna Af’idatul Mutaqin, Enjen Zaenal Mutmainnah Mutmainnah Najilah, Lailatul Nasihin, Ihsan Negina Kencono Putri Negina Kencono Putri Nisa, Zahra Ainun Norrochmat P., Adi Nur Hita, Hafizha Nuraini, Rofifah Nurfadila, Ukhtul Izza nurhamim, nurhamim Nurlaeli, Ida Nurlaeli Nurul Fadhilah Octabryan, Agista Ezha Octavia, Tia Parlindungan, Juliaster Prameswari, Dita Pratama, Bagus Hendra Stia PUDJI ASTUTI Rahmawan, Aditya Rahmiyanti, Sev Ramadhani, Cahya Ningrum Ramadhanti, Wita Ramadhanti Rimbawan, Teguh Rini Widianingsih Rini Widianingsih, Rini Riva, Isma Dwi Riyani, Vella Putri Rohimin, Muhammad Fairuz Abyan Rohmah, Kuni Naela Rohmah, Umdah Aulia Rohmayati, Nita Selvia Rusdarti - Sanjani, M Rafikaraf Setiana, Een Sholehah, Nurfikri Yatus Sholihah, Siti Mar'atush Sifa, Abdan Sika A., Dimas Sita, Sita Dewi Riyanti Siti Nurhidayah Sofiah, Ulfatus Sugiarto S Sunarmo, Agus Suparlinah, Irianing Suryono, Elan Susilowati, Dewi Sutanto, Intan Imam Tegar, Glorius Tri Retno Wasis Ubaidillah Ubaidillah Ulfa K., Risa Utami, Galuh Mega Utami, Yuni Putri Warsidi Warsidi Wasis, Tri Retno Wati, Widya Anggraini Eka Widiastuti, Nina Ayu Wirawan, Nugroho Budi Wirayudha, Akhira YANTO YANTO Yuni Utami Zahrotul, Anisa Zakaria, Muchammad Ridwan Zakia, Nabila Hainun Zubeir Rangkuti, Ahmad Zulfa, Muhamad Abdan

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