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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Nikmatuniayah Nikmatuniayah
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN PSAP NO. 1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA UPTD PUSKESMAS GUNUNG PATI SEMARANG Tasya Rifanis Shofia; Siti Mutmainah; Nikmatuniayah Nikmatuniayah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2143

Abstract

Regional Technical Implementation Unit (RTIU) Gunung Pati Public Health Center is a Regional Public Service Agency for the City of Semarang which has the obligation to compile financial reports to meet the demands of transparency and accountability to society. The drafting is using a computer-based application, namely e-BLUD. This application was still incomplete while the operation, which can cause errors in the process of drafting the financial reports. The purpose of this study is to analyze the suitability of the financial reports of the RTIU Gunung Pati Public Health Center with Government Regulation No. 71. The data is used qualitative, quantitative, primary and secondary data. The data collection used interview method, literacy and documentary. The results of this research show that the financial statements of the RTIU Gunung Pati Public Health Center are relatively accordance with Government Regulation no. 71 concerning Government Accounting Standards.
PENERAPAN PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA KSP LOHJINAWE CABANG PEMBANTU KUNDURANKANTOR CABANG BLORA Joti Dina Kartikasari; Nikmatuniayah Nikmatuniayah; Muhammad Asrori
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2791

Abstract

This research aims to implement an understanding of internal control and internal control components in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora with internal control components which include the control environment, risk assessment, control activities, information and communication, and monitoring. The application of internal control in KSP Lohjinawe Cabang Pembantu Kunduran Kantor Cabang Blora uses data obtained through interviews, questionnaires, literature studies, and observations. From the results of the analysis it can be concluded that the understanding of internal control has been running well documented with the internal control questionnaire, flowchart, and the narrative and internal control components that have been implemented have been running well, the cooperative establishes various control activities for the risk of non-performing loans that arise.
ETIKA KERJA KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI BANK SYARIAH DI KOTA SEMARANG Nikmatuniayah Nikmatuniayah; Resi Yudhaningsih; Hartono Hartono; Lilis Mardiana A.
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3621

Abstract

This study aims to form a model of work ethics for employees in the accounting department in organizational change at Islamic banks. Specifically, this study aims to investigate the implementation of the work ethic of employees in the accounting department in organizational change in the Islamic banking environment in the city of Semarang. In the second year, the research was continued to design a decision making model for the internal accountant of Islamic banks. The work ethic is measured by using parameters: cognitive ability, affective component, and behavioral component. The hypothesis is formulated as follows: (1) H1: Work ethic has a significant effect on the Cognitive dimension of the attitude of accounting employees in organizational change. (2) H2: Work ethic has a significant effect on the Affective dimension of the attitude of the accounting department employees in organizational change. (3) H3: Work ethic has a significant effect on the behavioral tendency dimension of accounting employees in organizational change. The sample of this research is the employees of the accounting or finance department of Islamic banks in the city of Semarang. Data was collected by means of a questionnaire sent to Islamic banks in the city of Semarang. The data was processed using SEM and PLS. The results of research on work ethics, in this case Islam, affect the cognitive, affective, and behavioral tendencies of employees in the accounting department in changing the organization of Islamic banks.
AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY Nikmatuniayah Nikmatuniayah; Resi Yudhaningsih; Lilis Mardiana
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1971

Abstract

This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.
Co-Authors CH Budhi Adhiani Hartono Hartono Joti Dina Kartikasari Lilis Mardiana Lilis Mardiana A. Lilis Mardiana Anugrahwati Muhammad Asrori Ma’sum Resi Yudhaningsih Salsabila, Unik Hanifah Tasya Rifanis Shofia