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PENGARUH DUKUNGAN ATASAN, KEJELASAN TUJUAN, DAN PELATIHAN TERHADAP PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BANYUWANGI Sedianingsih Sedianingsih; Yunita Eka Safitri; Rizky Amalia Sinulingga
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.202

The purpose of this study is to examine the effect of supervisor support on the implementation of Regional Financial Accounting Systems (SAKD). This study use a quantitative method using primary data in the form of questionnaires. Questionnaires amounting to 100 were distributed to employees of the regional apparatus organization in Banyuwangi district who held positions as heads of agencies, secretaries, and finance departements. The results of the respondent’s answers from filling out the quistionnaire were processed using partial least square (PLS) analysis using the Smart PLS application. The results of this study indicate that supervisor support influences the implementation of SAKD, clarity of purpose does not affect the implementation of SAKD, and training affect the implementation of SAKD. The results of this study are expected to be a source of consideration and input for the local government on how organizational behaviour can influences SAKD to provide a transparant and accountable information. Supervisor support and training can support employees to generate financial reports within providing resources (systems) to facilitate their work.

DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA Elok Faiqoh Himmah; Sedianingsih Sedianingsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7252

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure. Keywords: capital structure, multinational company, multiple regression

A Bibliometric Analysis and Mapping of On-Line Registration System in Hospital Erindah Dimisyqiyani; Sedianingsih Sedianingsih; Rizky Amalia Sinulingga; Nurul Azizah
TIJAB (The International Journal of Applied Business) Vol. 4 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

This study analyzes the Bibliometric study about online registration at the hospital. This analysis includes statistical information obtained from the Scopus database of 1,456 research journals taken from 1999 to 2019. Keywords verified from the survey result are used to retrieve relevant articles from the database. The result of the study shows that the journal article occupies the top position is "Gefitinib plus the best supportive care in patients previously treated with difficult to cure non-small lung cancer: Results of a multicentre, multicentre randomized, placebo-controlled study (Evaluation of Iressa Survival in Lung Cancer" written by Thatcher N., Chang A ., Parikh P., JR Pereira, Ciuleanu T., Von Pawel J., Thongprasert S., Tan EH, Pemberton K., Archer V., Carroll K with the number of citation 1,852 in 2005. The best author who wrote a journal article related to online registration is Jaffray, DA which donated nine research article publications related to online registration. The institution that most donated article publications is the University of Toronto, 54 journal articles. The majority of paper publications was dominated by United State with 326 papers. The number of articles written with this theme have increased from year to year, in other words this theme is still a tranding topic to be researched and developed by researchers.

PENTINGNYA PELATIHAN ADMINISTRASI BAGI KELOMPOK PEREMPUAN UMKM SUMBER REJO (PETANI TAMBAK) KELURAHAN BULAK BANTENG KECAMATAN KENJERAN KOTA SURABAYA Sedianingsih Sedianingsih; Ida Setya Dwi Jayanti; Rahmat Yuliawan
PENGABDIAN SOSIAL Vol 1, No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

ABSTRACT Some of the problems outlined in the management of MSMEs are administrative limitations. The bookkeeping system is relatively simple and tends to follow standard administrative rules resulting in data not being up to date. This makes it difficult to assess the performance of micro businesses. The ability to obtain sources of funds from the low capital market also occurs due to the limitations of the administrative system. This community service aims to foster a group of fisheries business (ponds) Sumber Rejo women in order to increase business productivity and welfare of its members and help the management of good administration as information material for the group and other parties related to the group such as vusiness capital, cooperation, network, and others. Keywords: MSMEs, Training, Administration, Bookkeeping System, Productivity, and Welfare ABSTRAK Beberapa permasalahan yang digarisbawahi dalam pengelolaan UMKM adalah masalah keterbatasan administrasi. Sistem pembukuan yang relatif sederhana dan cenderung mengikuti kaidah administrasi standar mengakibatkan data tidak up to date. Hal tersebut mengakibatkan sulitnya menilai kinerja usaha mikro. Kemampuan untuk memperoleh sumber dana dari pasar modal yang rendahpun juga terjadi karena keterbatasan sistem administrasi. Pengabdian kepada masyarakat ini bertujuan untuk membina kelompok usaha perikanan (tambak) perempuan Sumber Rejo agar dapat meningkatkan produktivitas usaha dan kesejahteraan anggotanya serta membantu pengelolaan administrasi yang baik sebagai bahan inform+asi bagi kelompok maupun pihak lain yang berkaitan dengan kelompok itu, seperti: usaha, permodalan, jaringan kerjasama, dan lain-lain. Kata Kunci: UMKM, Pelatihan, Administrasi, Sistem Pembukuan, Produktivitas, dan Kesejahteraan.

EFEKTIVITAS FUNGSI BUDGETING DAN CONTROLLING PADA ANGGARAN PENGADAAN BARANG DAN JASA Suham Cahyono; Sedianingsih Sedianingsih; Sheila Erdika
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.639

ABSTRACT This research is qualitative research on the Effectiveness of the Use of BLUD Budget in the Procurement Process of Goods and Services at Kertosono Regional Hospital as a Realization of Budgeting and Controlling Functions. The purpose of this study is to determine the level of effectiveness and role of the BLUD budget in the process of procurement of goods and services at Kertosono Regional Hospital as an embodiment of the budgeting and controlling functions. Retrieval of data in this study was carried out through interviews and studies of Kertosono Public Hospital financial data archives. The collected data is then processed with an interpretive approach through several stages, namely: describing the general description of Kertosono Hospital, data collection, data reduction, data presentation, and decision making. The results of this study indicate that the role of the BLUD budget in the process of procurement of goods and services in Kertosono Hospital is one of the sources of funding providers for the planning and budgeting process for the procurement of goods and services for hospitals. Based on the study of the Kertosono General Hospital financial data archive, it can be seen that the level of efficiency and effectiveness of the procurement of goods and services in Kertosono Regional Hospital in 2017 has met the efficiency element, but it is still not effective in fulfilling the BLUD budget absorption principle based on Minister of Home Affairs Regulation 690,900,327 in 1996.Keywords: BLUD budget; Procurement of goods and services; Health services; Minister of Home Affairs Regulation Number 690,900,327 in 1996; Kertosono Hospital ABSTRAK Penelitian ini menggunakan pendekatan kualitatif yang menganalisis Efektivitas Penggunaan Anggaran BLUD dalam Proses Pengadaan Barang dan Jasa di RSUD Kertosono sebagai Realisasi Fungsi Penganggaran dan Pengendalian. Adapun tujuan dari penelitian ini adalah menganalisis tingkat efektivitas dan peran anggaran BLUD dalam proses pengadaan barang dan jasa di RSUD Kertosono sebagai representatif fungsi penganggaran dan pengendalian. Pengambilan data dalam penelitian ini dilakukan dengan teknik wawancara dan studi kearsipan atas data yang diperoleh dari keuangan Rumah Sakit Umum Daerah Kertosono. Data yang dikumpulkan kemudian diolah dengan pendekatan interpretatif melalui beberapa tahap, yaitu: menggambarkan gambaran umum RSUD Kertosono, pendataan, pengurangan data, penyajian data, dan pengambilan keputusan. Hasil penelitian ini menunjukkan bahwa peran anggaran BLUD dalam proses pengadaan barang dan jasa di RSUD Kertosono merupakan salah satu sumber penyedia dana untuk proses perencanaan dan penganggaran pengadaan barang dan jasa untuk rumah sakit. Berdasarkan kajian arsip data keuangan Rumah Sakit Umum Daerah Kertosono, dapat dilihat bahwa tingkat efisiensi dan efektivitas pengadaan barang dan jasa di RSUD Kertosono tahun 2017 telah memenuhi unsur efisiensi, namun masih belum efektif dalam memenuhi prinsip penyerapan anggaran BLUD berdasarkan Peraturan Menteri Dalam Negeri 690.900.327 pada tahun 1996. Kata kunci: Anggaran BLUD; Pengadaan barang dan jasa; Layanan kesehatan; Peraturan Menteri Dalam Negeri Nomor 690.900.327 tahun 1996; Rumah Sakit Kertosono

PENGARUH DUKUNGAN ATASAN, KEJELASAN TUJUAN, DAN PELATIHAN TERHADAP PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BANYUWANGI Sedianingsih, Sedianingsih; Safitri, Yunita Eka; Sinulingga, Rizky Amalia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46036

The purpose of this study is to examine the effect of supervisor support on the implementation of Regional Financial Accounting Systems (SAID). This study usea quantitative method using primary data in the form of questionnaires. Questionnaires amounting to 100 were distributed to employees of the regional apparatus organization in Banyuwangi district who held positions as heads of agencies, secretaries, and finance departements. The results of the respondent's answers from filling out the questionnaire were processed using partial least square (PLS)analysis using the Smart PLS application.The results of this study indicate that supervisor support influences the implementation of AND, clarity of purpose does not affect the implementation of SAKD, and training affect the implementation of SAKD.The results of this study are expected to be a source of consideration and input for the local government on how organizational behaviour can influences SAKD to provide a transparent and accountable information. Supervisor support and training can support employees to generate financial reportswithin providing resources (systems) to facilitate their work.

Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum Gunarsa, I Komang Gede Raditya; Narsa, Niluh Putu Dian Rosalina Handayani; Narsa, I Made; Sedianingsih
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.70156

This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.

PENTINGNYA PELATIHAN ADMINISTRASI BAGI KELOMPOK PEREMPUAN UMKM SUMBER REJO (PETANI TAMBAK) KELURAHAN BULAK BANTENG KECAMATAN KENJERAN KOTA SURABAYA Sedianingsih, Sedianingsih; Dwi Jayanti, Ida Setya; Yuliawan, Rahmat
Jurnal Pengabdian Sosial Vol 1 No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i2.12977

ABSTRACT Some of the problems outlined in the management of MSMEs are administrative limitations. The bookkeeping system is relatively simple and tends to follow standard administrative rules resulting in data not being up to date. This makes it difficult to assess the performance of micro businesses. The ability to obtain sources of funds from the low capital market also occurs due to the limitations of the administrative system. This community service aims to foster a group of fisheries business (ponds) Sumber Rejo women in order to increase business productivity and welfare of its members and help the management of good administration as information material for the group and other parties related to the group such as vusiness capital, cooperation, network, and others. Keywords: MSMEs, Training, Administration, Bookkeeping System, Productivity, and Welfare ABSTRAK Beberapa permasalahan yang digarisbawahi dalam pengelolaan UMKM adalah masalah keterbatasan administrasi. Sistem pembukuan yang relatif sederhana dan cenderung mengikuti kaidah administrasi standar mengakibatkan data tidak up to date. Hal tersebut mengakibatkan sulitnya menilai kinerja usaha mikro. Kemampuan untuk memperoleh sumber dana dari pasar modal yang rendahpun juga terjadi karena keterbatasan sistem administrasi. Pengabdian kepada masyarakat ini bertujuan untuk membina kelompok usaha perikanan (tambak) perempuan Sumber Rejo agar dapat meningkatkan produktivitas usaha dan kesejahteraan anggotanya serta membantu pengelolaan administrasi yang baik sebagai bahan inform+asi bagi kelompok maupun pihak lain yang berkaitan dengan kelompok itu, seperti: usaha, permodalan, jaringan kerjasama, dan lain-lain. Kata Kunci: UMKM, Pelatihan, Administrasi, Sistem Pembukuan, Produktivitas, dan Kesejahteraan.

Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum Gunarsa, I Komang Gede Raditya; Narsa, Niluh Putu Dian Rosalina Handayani; Narsa, I Made; Sedianingsih
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.70156

This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.

Improving the MSME Capability of the Madurese Community Through Mobile Series Applications and Digital Marketing Training Amaliyah, Amaliyah; Dimisyqiani, Erindah; Apriliani, Lydia; Sedianingsih, Sedianingsih
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022359

Technology is one of the keys to the success of SMEs. However, this is not the case in areas with limited knowledge and special skills in operating technology. Creativity and innovation in batik in Madura grew significantly along with assistance from the local government. With adequate production potential and sufficient capital, batik sales must increase. It cannot increase the poverty level in Candi Burung Village, Pamekasan Regency. Welfare improvement has not occurred due to a lack of knowledge about how to develop product innovation and does not have the skills to promote the work to the fullest. Therefore, this service aims to introduce e-commerce and social media applications, product innovation training, and develop a mobile series application system that can make it easier for batik artisans to support batik works. The methods that will be used are: creating an andragogy training application that maximizes the participation of artisans to think critically and have a dialogue by organizing socialization on the use of applications and developing promotions through digital marketing platforms. This service is carried out with the hope that it can advance the knowledge and skills as well as the ability of artisans to carry out the process of distributing their work which in turn can improve the welfare of the artisans.

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