Article Per Year (5 Year)
p-Index From 2021 - 2026
6.04
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Novum : Jurnal Hukum EL-MUHASABA Jurnal Dinamika Akuntansi 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 Solidaritas: Jurnal Pengabdian Jurnal Ekonomi, Bisnis dan Manajemen Jurnal El-Thawalib Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Trisakti Indonesian Journal of Community Services Cel Eduvest - Journal of Universal Studies 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 Journal of Innovative and Creativity 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 JIMEKA
Siti Maghfiroh
Universitas Jenderal Soedirman
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 2   3   4   5   6 
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia) Riva, Isma Dwi; Maghfiroh, Siti; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 1 (2023): 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.2023.2.1.9538

Abstract

This study aims to analyze the effect of good corporate governance and audit quality toward the quality of financial statements using research method quantitative analysis. The population in this study are the mining companys that listed on Indonesia Stock Exchange. The sample of this study are financial statements from 2018-2020 within 66 company that listed on Indonesia Stock Exchange. The data use in this study were secondary data, for the sampel uses a purposive sampling method. The hypothesis testing use SPSS Version 23 for Windows. The result of this study indicates: (1) Good Corporate Governance has a positive effecct toward quality of financial statements; (2) audit quality has a negative effect toward quality of financial statements.
Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia Maghfiroh, Siti; Ansori, Saiful; Octavia, Tia; Mutaqin, Enjen Zaenal
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.12934

Abstract

Hingga pertengahan tahun 2024, bank syariah masih berhadapan dengan sejumlah resiko diantaranya fraud dan non performing finance (pembiayaan bermasalah). Fraud dapat dilakukan melalui dua sistem yaitu sistem digital banking dan pemberian pembiayaan. Beberapa penyebab fraud diantaranya adalah penyalahgunaan dana, manipulasi transaksi, budaya organisasi yang tidak sehat, kurangnya pengawasan dan pengendalian, rendahnya etika dan moral karyawan, serta adanya tekanan dari pihak manajemen. Penelitian ini bertujuan mengungkapkan temuan tentang bagaimana kebijakan antifraud dan audit sharia compliance sebagai upaya pencegahan fraud pada bank syariah. Hasil penelitian menunjukkan bahwa kebijakan antifraud dapat dilakukan melalui 4 pilar, diantaranya adalah pencegahan, deteksi, investigasi, dan pemantauan. Sedangkan audit sharia compliance adalah melalui penguatan sistem pencatatan keuangan, kolaborasi Dewan Pengawas Syariah, unit kerja antifraud dan auditor syariah yang bersertifikat.
Perceived Usefulness and Ease of Use as Determinants of User Satisfaction: A Study on the Sayang Warga Application in Tambaksari District, Surabaya Maghfiroh, Siti
International Journal of Social, Economic, and Business Vol. 1 No. 4 (2025): June 2025
Publisher : Lavish Opulent Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1512/w65yj145

Abstract

This study aims to analyze user acceptance of the Sayang Warga application in the Tambaksari District, Surabaya City, using a quantitative approach based on the Technology Acceptance Model (TAM). The model focuses on two main variables—Perceived Usefulness (PU) and Perceived Ease of Use (PEOU)—and includes user satisfaction as an indicator of system success. Data were collected through a structured questionnaire distributed to active users of the application and analyzed using descriptive quantitative methods. The results indicate that users have a positive perception of the application in terms of both usability and perceived benefits. The reliability dimension within PEOU received the highest mean score, while the assurance dimension under PU recorded the lowest. These findings affirm that technology acceptance is directly influenced by users’ perceptions of usefulness and ease of use, which ultimately affect their satisfaction levels. This study contributes theoretically to the development of public service information systems and offers practical insights for policymakers and application developers in designing inclusive, responsive, and sustainable digital systems.
Pengembangan Media Pembelajaran Engklek Pada Mata Pelajaran IPAS untuk Siswa Kelas IV SDN Kesek 1 Kabupaten Bangkalan Jaza, Khoiron; Mutmainnah, Mutmainnah; Nurfadila, Ukhtul Izza; Arifin, Angeli; Maghfiroh, Siti; Pratikno, Ahmad Sudi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.29801

Abstract

Media pembelajaran engklek PETA (peraturan daerah ) pada pembelajaran IPAS khususnya materi IPS di kelas IV SDN Kesek I Bangkalan, bertujuan untuk meningkatkan pemahaman siswa pada materi IPS berdasarkan permasalah yang ditemukan. Permasalahannya yaitu kurangnya penggunaan media pembelajaran dalam proses belajar IPAS. Kurangnya penggunaan media dipengaruhi oleh peran guru yang kurang maksimal dan kurang mampu membuat media yang sesuai dengan materi yang ada pada pelajaran IPAS. Tujuan penelitian ini untuk mengembangkan media pembelajaran engklek, sebagai solusi sehingga siswa dapat antusias dalam belajar dan memperkenalkan kebudayaan Indonesia pada siswa SD. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Metode yang digunakan R&D dengan desain ADDIE. Hasilnya pada penelitian ini media pembelajaran engklek layak dikembangkan dan mendapat hasil validasi 0,9 menggunakan rumus aiken v, dan mendapatkan nilai tinggi. Artinya media pe,belajaran engklek layak dikembangkan di kelas IV SDN Kesek I Bangkalan. Respond an antusias siswa saat demonstrasi penggunaan sangan baik, dan dapat disimpulkan media engklek PETA layak digunakan.
Penerapan Prinsip Ekonomi Syariah Sebagai Upaya Pendampingan dalam Mewujudkan Muamalah Al-Adabiyyah Nurlaeli, Ida Nurlaeli; Maghfiroh, Siti; Ahsana, Kuntayuda
Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Vol 4, No 1 (2025): Maret
Publisher : CV Litera Inti Aksara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61813/jlppm.v4i1.159

Abstract

AbstractMuamalah maddiyah is a muamalah activity related to the fulfillment of material and wealth needs carried out by business people. This type of practice is known as economic activity. While muamalah al-adabiyyah is a muamalah activity related to the existence of bonds of norms, morals, and customary rules based on human values in the community environment, both must be carried out in a balanced manner, while in reality in Bumdes Pamijen and the Tobong Bata Community it has not been carried out in a balanced manner, so that it is contrary to the principles of Islamic economics. The purpose of this service is to formulate a strategy for implementing Islamic economic principles as an effort to assist in realizing muamalah al adabiyyah for BUMDes and the Red Brick Craftsman Community in Pamijen Village, Sokaraja District and to analyze what results will be achieved by BUMDes and the Red Brick Craftsman Community in Pamijen Village, Sokaraja District before and after implementing Islamic Economic Principles. The service method used is Community Based Research (CBR) as a research approach that involves the community as its partners. The results of the service include; Increasing understanding of Islamic business ethics in relation to muamalah al adabiyyah, Delivering material on Islamic business ethics and muamalah al adabiyyah accompanied by intensive mentoring, Increasing awareness of the importance of technology such as market place applications and the emergence of regeneration and high motivation in maintaining the balance of the world and the hereafter. Keywords: muamalah al adabiyyah, principles of sharia economics, laborers, tobong bata, BUMDES. 
Sosialisasi Digital Marketing pada UKM di Desa Mangunegaran, Kecamatan Mrebet, Kabupaten Purbalingga. Susilowati, Dewi; Widianingsih, Rini; Kusumastati, Widyahayu Warmmeswara; Maghfiroh, Siti; Irianto, Bambang Setyo Budi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16996

Abstract

Mangunegaran Village in Mrebet District, Purbalingga Regency, is home to many Micro, Small, and Medium Enterprises (MSMEs), particularly in the traditional food and bamboo handicraft sectors. However, the utilization of digital marketing among local MSME actors remains low. This community service activity aimed to improve MSME actors’ understanding of digital marketing through basic outreach and training. The methods used included needs identification, material preparation, outreach activities, and a simple evaluation using pre-test and post-test. The results showed an increase in participants’ understanding of the importance of digital branding, simple content creation, and the use of social media for promotion. This outreach is expected to serve as an initial step for MSMEs in Mangunegaran to expand their market through digital channels.
IMPLIKASI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 46 / PUU-VIII/ 2010 TERHADAP TUNJANGAN ANAK LUAR KAWIN PEGAWAI NEGERI SIPIL Maghfiroh, Siti
NOVUM : JURNAL HUKUM Vol. 5 No. 03 (2018): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v5i3.36067

Abstract

Putusan MK No.46/PUU-VIII/2010 memberikan dampak akan kedudukan dan status hukum anak luar kawin menjadi jelas dan terbuka. Faktanya belum ada pengaturan yang lebih jelas mengenai hak-hak yang diperoleh anak luar kawin khususnya bagi Pegawai Negeri Sipil, termasuk dalam hal ini tunjangan sebagai anak PNS, sedangkan putusan MK ini bersifat final dan mengikat. Tujuan penelitian ini,untuk menganalisis ada tidaknya implikasi Putusan MK No.46/PUU-VIII/2010 terhadap status dan kedudukan Anak Luar Kawin PNS dan menganalisis Pengaturan PNS untuk memperoleh Tunjangan bagi Anak Luar Kawin pasca keluarnya Putusan MK No. 46/ PUU-VIII/ 2010. Penelitian menggunakan penelitian normatif dengan pendekatan perundang-undangan,konseptual dan kasus. Teknik analisis secara preskriptif yaitu merumuskan dan mengajukan pedoman dan kaidah yang harus dipatuhi oleh praktik hukum dan dogmatik hukum. Hasil penelitian ini menunjukkan bahwa implikasi dari putusan MK No.46/PUU-VIII/2010 merupakan putusan yang mengikat semua pihak dan tak terkecuali terhadap PNS yang memiliki anak luar kawin agar anak luar kawin bisa mendapatkan keadilan dengan hak yang sama. Pengaturan anak luar kawin untuk mendapatkan tunjangan yaitu memberikan akte atau surat keterangan kelahiran, Putusan pengadilan atas pengakuan anak dan memberikan hasil dari tes DNA yaitu sesuai dengan putusan MK No.46/PUU-VIII/2010 tentang anak luar kawin sepanjang bisa dibuktikan dengan ilmu pengetahuan dan pengakuan yuridis dari orang tua biologis si anak. Aturan tunjangan anak PNS diatur dalam SE Bersama Menkeu dan Kepala Badan Administrasi Kepegawaian Negara Nomor: SE.1.38/DJA/I.0/7/80 (NO.SE/117/80) Nomor 19/SE/1980. kendala yang dihadapi masih belum ada pengaturan yang jelas setelah keluarnya putusan MK No.46/PUU-VIII/2010.
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Nisa, Zahra Ainun; Maghfiroh, Siti; Fitrijati, Krisnhoe Rachmi; Faturokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): 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.2025.4.1.17331

Abstract

The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the decision-making obtained. One of the quality audit results is conveyed in the form of an audit report. Furthermore, audit reports as formal media used by auditors in communicating to interested parties about the conclusions of the audited financial statements. The purpose of this study is to empirically determine the influence of integrity, competence and work experience of auditors on audit reports. Several factors affect the audit report including integrity, competence and work experience. This research is motivated by the existence of a phenomenon in the form of a discrepancy that exists in audit practice at the inspectorate. The method used in this study is descriptive quantitative. The theory used in this research was attribution theory and the samples in this study were internal auditors in the inspectorates of Banyumas, Purbalingga, Banjarnegara and Cilacap districts. This study used purposive sampling with criteria of the sample they have worked with and experienced for two years. Classical assumption tests are carried out first and data testing is used validity and reliability tests. Furthermore, data were tested using SPSS version 20 using multiple linear regression and hypothesis tests. There are 102 respondents which shows that integrity has a positive effect on audit reports, competence has no effect on audit reports and work experience has no effect on audit reports.
The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

Abstract

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.
The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

Abstract

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.
Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Sudi Pratikno Ahsana, Kuntayuda Amri, Miftaakhul Ananda, Priska Annafi, Reghina Azti ansori, saeful Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Aulia Syalwa Salsabila 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 Karim , Akhmad Rizqul 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 Munawaroh, Azizatul 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 Anwar Nurul Fadhilah Octabryan, Agista Ezha Octavia, Tia Parlindungan, Juliaster Permana, Faishal 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