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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) eCo-Buss Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Ilmiah Sultan Agung Riset Akuntansi dan Keuangan Indonesia Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Finance and Islamic Banking Accounting Analysis Journal
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
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Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator Mutoharoh Mutoharoh; Luluk Muhimatul Ifada
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.25375

Abstract

Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.
How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Luluk Muhimatul Ifada
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.60842

Abstract

We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality. The population use of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the purposive sampling technique, a total of 338 data were obtained. By using ordinary least square technique of analysis, the test results reveal that the differences of temporary book tax have a negative impact on quality of earnings and the investment opportunity set has a positive impact on quality of earnings. Meanwhile, human capital has no impact on quality of earnings. Our study provides insight that the differences of temporary book tax and investment opportunity sets are important information that must be considered by investors in analyzing the quality of company earnings, so that investment provides optimal returns.
Assistance of Natural Handmade Soap Production to Darul Ibadah Community Bangkok for saving Environment and Financial Issue Mutoharoh Mutoharoh; Luluk Muhimatul Ifada; Naila Najihah
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2023): May 2023
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v7i1.1326

Abstract

Consumption of skincare products is potential causing environmental and personal financial problems. Most of the skincare products are packaged in plastic materials and contain hazardous chemicals. Besides, the price of high-quality skincare is generally expensive, and some people may not be able to afford it. The world community must be aware that their self-care should not impact big problems. This program aims to assist the community in producing natural handmade soap as one of a skincare series in various regions, and for this time, the main partner of this program is the Darul Ibadah community in Phutthabucha , Thung Khru District, Bangkok. This activity was carried out as part of a collaborative agreement between the Faculty of Economics, Sultan Agung Islamic University and Kasetsart University. This assistance is expected to be an effort to save the community by creating their own qualified products, reducing waste and water pollution from chemical-based soaps
Fish Farming in Buckets (Budikdamber) as an Effort to Provide Self-Sufficient Food and Alternative Income Mutoharoh Mutoharoh; Naila Najihah; Winarsih Winarsih; Luluk Muhimatul Ifada; Zainal Alim Adiwijaya
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 6, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v6i3.10895

Abstract

This program was proposed to overcome food problems, limited land for farming and additional income for the society in urban areas.  The aquaponics in the bucket technique is a relevant solution to be implemented nowadays for urban communities faced with the increase in food prices issue on the market, as reported by target partners. Implementing aquaponics also has the potential to be an alternative income as this produces commodities with selling value. The implementation of this program involves PKK RW members in Bangunharjo as potential partners due to their background as housewives with a high need for a variety of food ingredients and a source of additional income for the family. This program was implemented for six months, from April until September 2023, covering the preparation, practice, evaluation, and assessment stages using the Participatory Learning and Action method. The results showed quite satisfactory results, with an average of 2 harvests of plants being carried out by each partner group and a mortality rate of farmed fish of 16% or 45 of 280 catfish fingerlings.
Determinants of Goverment Financial Statement Quality Likelihood in Indonesian N Nurcahyono; Luluk Muhimatul Ifada
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.56550

Abstract

This research aims to analyze the factors determining the quality of local government financial report information during the pandemic, with its interaction with external pressure, environmental uncertainty, internal control and technology implementation on financial statement quality.  The data was obtained within the Central Java Provincial Government from 20 October 2021 to 15 February 2022 using a survey method. The questionnaire responses were 257 from 35 Regional Government Organizations—data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS). The research results show that HR competency, compliance with accounting standards, information technology, internal pressure, environmental uncertainty and internal control directly affect the quality of financial report information during the pandemic. It was also found that external pressure and internal control were mediating variables that increased the relationship between variables. The greater the external pressure and the better the implementation of internal control, the better the quality of financial report information will be, as evidenced by an increase in R-square of 20 per cent.  Theoretical implications confirm stewardship theory and can be used practically as material for government consideration to improve the quality of financial report information. The novelty of our research also lies in the use of environmental and economic uncertainty variables that occurred in Indonesia during the COVID-19 period. Hence, this research discusses the quality of financial reports comprehensively by combining various elements related to government regulations, company factors and psychological factors of accountants who are research respondents.
Accounting Information System Management, Business Processes, and The Quality of Financial Reports Mechanism Assyarofi, Ayu Almas; Ifada, Luluk Muhimatul
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p104-117

Abstract

ntroduction/Main Objectives: This research aims to determine and analyze the influence ofbusiness processes on the quality of financial reports. Background Problems: Business processeson the quality of financial reports were done through the mediation of the Accounting InformationSystem (AIS). Research Methods: The data used in this study were primary data obtained from theresponses of respondents to questionnaires sent to managers and accounting and finance staff invocational education in Tegal. The data analysis method used was descriptive verification with aquantitative approach. Data were processed using SmartPLS software version 4.0.9.5.Finding/Results: The study's results indicated that business processes had a significant favourableinfluence on AIS management. AIS management had a significant favourable influence on the qualityof financial reports, while business processes had a direct, significant favourable influence on thequality of financial reports. Conclusion: AIS had been proven to mediate the influence of businessprocesses on the quality of financial reports
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange Ifada, Luluk Muhimatul; Nurcahyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.2886

Abstract

This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy
Pertanian Hidroponik sebagai Solusi Ketahanan Pangan pada Skala Rumah Tangga Najihah, Naila; Mutoharoh, Mutoharoh; Permatasari, Devi; Ifada, Luluk Muhimatul
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.866

Abstract

Program Pengabdian masyarakat ini dilaksanakan sebagai solusi masalah ketahanan pangan skala rumah tangga melalui pemanfaatan lahan yang ada di sekitar rumah. Program ini ditujukan untuk menanggapi permasalahan mitra, yaitu warga di kelurahan bangunharjo, dimana tidak sedikit diantara mereka yang tidak dapat mencukupi kebutuhan rumah tangga karena keterbatasan pendapatan. Terutama kecukupan pangan dari sisi jumlah dan mutunya. Oleh karena itu, perlu adanya solusi alternatif yang dapat memperbaiki atau meningkatkan konsumsi warga. Solusi yang diberikan dalam pengabdian ini adalah dengan menyediakan bahan pangan secara mandiri melalui pertanian hidroponik. Solusi ini sesuai dengan lokasi pengabdian yang terdapat di perkotaan dengan wilayah padat penduduk. Selain itu, pengelolaan hidroponik juga mudah dan tidak membutuhkan banyak waktu maupun tenaga. Program ini dilaksanakan dalam beberapa tahapan, yang meliputi persiapan program, sosialisai, pelatihan, sampai dengan pendampingan dan evaluasi. Hasil dari pengabdian ini menunjukkan bahwa 100% peserta (30 orang peserta) merasa bahwa melalui pertanian hidroponik ini dapat sebagai sumber bahan pangan dan dapat menghemat pengeluaran belanja rumah tangga. Dari keseluruhan peserta pengabdian ini, sebanyak 80% (24 orang) memiliki minat yang tinggi untuk melanjutkan bertani menggunakan sistem hidroponik di lingkungan rumahnya, dan ingin mengembangkan variasi pertanian pada jenis sayur dan buah yang lain. This community service program is implemented as a solution to home-scale food security problems using land around the house. This program is aimed at responding to the problems of residents in the Bangunharjo, in which quite a few of them are unable to meet their household needs, due to limited income. Especially food sufficiency in terms of quantity and quality. Therefore, there is a need for alternative solutions that can improve or increase consumption. The solution provided in this community service is to provide food independently through hydroponic farming. This solution is suitable for community service locations in urban areas with densely populated areas. Apart from that, hydroponic management is also easy and does not require a lot of time or energy. This program is implemented in several stages, which include preparation, socialization, training, to mentoring and evaluation. The results of this program showed that 100% of participants (30 participants) felt that hydroponic farming could be a source of food and save household expenses. Of the total participants in this program, as many as 80% (24 people) had a high interest in continuing to farm using a hydroponic sistem in their home environment and wanted to develop agricultural variations in other types of vegetables and fruit.
The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption Ifada, Luluk Muhimatul; Mutoharoh, Mutoharoh; Indriastuti, Maya; Indarti, Maria Goretti Kentris
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.67898

Abstract

AbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Moderasi Independensi Dewan Komisaris Falih, Azka; Ifada, Luluk Muhimatul
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2061

Abstract

Analisis studi ini untuk menkaji dampak dari green accounting serta kinerja lingkungan pada kinerja keuangan dan independensi dewan komisaris sebagai pemoderasi pada Perusahaan Sektor Energi di Indonesia. Kinerja keuangan pada studi ini dievaluasi melalui ROA, green accounting ditafsirkan melalui dummy dengan penyajian biaya untuk lingkungan, kinerja lingkungan diamati melalui proper award yang didapat, serta independendensi dewan komisaris dikalkulasikan melalui jumlah komisaris independen pada populasi dewan. Data empiris penelitian ini bersumber dari laporan tahunan dan laporan keuangan yang dipresentasikan perusahaan. Kelompok studi penelitian ini berfokus pada perusahaan yang bergerak di sektor energi yang terinterventaris di BEI pada rentan waktu 2019-2023. Strategi sampling yang diaplikasikan pada riset ini merupakan strategi purposive sampling yang mendapatkan 114 data dari 26 perusahaan. Pendekatan analisis untuk mengambil keputusan menggunakan uji linier berganda dan analisis regresi moderasi serta penggunaan spss 25 sebagai alat analisis. Evidensi penelitian ini menginterprestasikan akuntansi hijau berimplikasi positif dan signifikan dalam menaikkan kinerja keuangan. temuan yang kedua, kinerja lingkungan berkontribusi positif untuk meningkatkan kinerja keuangan, dan temuan selanjutnya menguraikan bahwa independensi dewan komisaris tidak mampu memoderasi akuntansi hijau pada kinerja keuangan.
Co-Authors Acep Komara Andwiani Sinar Asri Ardhani, Lotus Jatra Ardian Adhiatma Assyarofi, Ayu Almas Chafsya, Lathfia Arrosikha Chrisna Suhendi Chrisna Suhendi Chrisna Suhendi Devi Permatasari Dewi Sekar Sari Fachrunnisa, Olivia Falih, Azka Fathimatuzzahro, Fathimatuzzahro Fatmasari Sukesti Hendar Hendar Indarti, Maria Goretti Kentris KAWITRI, Aureola Beatriz Ken Sudarti Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto Kiryanto Kusumadewi, Nia Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh, Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Najihah, Naila Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rohmah, Faika Nur RR. Ella Evrita Hestiandari Rustam Hanafi Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Sutapa Syaifudin, Makhrus Ali Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya