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Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Dana Desa Rina Sulistyowati; Rita Nataliawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.819

Abstract

The study aims to analyze accountability, transparency and community participation in the financial management on the Mojoranu Village Fund. The data analysis technique uses descriptive qualitative techniques by reducing data, displaying data and drawing conclusions (verification). The results showed that the accountability of financial management of Mojoranu village funds was appropriate. Transparency in the management of Mojoranu's village funds has not been fully transparent, while community participation in development planning such as meetings has been good. Community participation in the implementation of development is good. Community participation in supervision is still lacking. While participation in the evaluation phase was quite good.
Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder Ulfatul Khasanah; Rina Sulistyowati; Agung Hirmantono; Mas’adah Mas’adah
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.739 KB) | DOI: 10.21067/jem.v16i2.4981

Abstract

This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were 90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered for the company in terms of debt policy and dividend policy and for the government in determining taxes.
Pemberdayaan Usaha Mikro Kecil Dan Menengah Konveksi Hijab Melalui Modal Sosial Di Desa Candi Mulyo Kabupaten Jombang risnawati risnawati; Mokhtar Sayyid; Rina Sulistyowati; Satriya Manggala Liastra
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.792 KB) | DOI: 10.58466/literasi.v2i2.333

Abstract

This community service activity aims to provide guidance to small, micro and medium enterprises of hijab convection in Candi Mulyo Village, Jombang Regency. The form of coaching is by providing assistance in the form of guidance on how to overcome capital and marketing problems through social capital in the era of the covid 19 pandemic. The evaluation of the success of this activity is to be able to identify social capital in the form of a familial method (sowan) to Islamic boarding schools in Jombang Regency from a marketing perspective. While the capital solution does not involve banking but uses the social capital method, offering it to friends who have capital to get capital by offering a profit-sharing system.
Mendeley Software Training in Facilitating Reference Management in Thesis Writing for ITB Postgraduate Program Ahmad Dahlan Lamongan Mas’adah; Rina Sulistyowati; Rita Nataliawati
Indonesian Journal of Society Development Vol. 2 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i1.3156

Abstract

The purpose of holding the Mendeley software training program is to make it easier for postgraduate students to write automatic bibliography as well as find references for reputable international journals and accredited national journals in particular and write citations. The method used in training activities is carried out by the team in the form of lectures, practice and question and answer. This training was conducted at the ITB Ahmad Dahlan Lamongan campus on Saturday 17 December 2022, involving lecturers from ITB Ahmad Dahlan Lamongan. The result of the training is to increase students' knowledge of using delay software and making bibliography using reference management. The implication of the training activities is that these activities can be scheduled for each batch of postgraduate students in the future
Pengenalan Dasar Chromebook sebagai Digitalisasi Pembelajaran Qosim; Ika Purwanti; Irma Indira; Rina Sulistyowati; Heny Isfadia; Slamet Santoso
Ahmad Dahlan Mengabdi Vol 2 No 1 (2023): ABADI: Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v2i1.87

Abstract

Pemanfaatan media pembelajaran berbasis digital menjadi salah satu prinsip pembelajaran di sekolah dalam rangka efisiensi dan efektivitas pembelajaran. Sebagai Lembaga pendidikan, SD Negeri 5 Kedungsari kecamatan Kembangbahu kabupaten Lamongan siap adopsi teknologi dalam kegiatan belajar mengajar. Tujuan dari kegiatan pengabdian ini adalah mengedukasi para guru dan siswa/I SD Negeri 5 Kedungsari tentang pemanfaatan Chromebook dalam kegiatan belajar mengajar. Pengabdian berlangsung selama 2 hari yakni pada tanggal 22 dan 23 Agustus 2022. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dimulai dengan survei lokasi dan pengumpulan data, penentuan tema, pembuatan materi kegiatan, sosialisasi, serta monitoring dan evaluasi. Pengabdi membuat modul sebagai materi pembelajaran kepada peserta. Modul tersebut berisi materi mengenai pengenalan, penggunaan, pemanfaatan, dan penerapan Chromebook. Hasil pengabdian menunjukkan bahwa guru dan siswa/i SDN 5 Kedungsari memiliki antusias yang tinggi dalam mengikuti kegiatan sosialisasi. Hal ini terlihat dari adanya kemauan yang kuat dari para guru dan siswa untuk mau memahami dan mempraktikkan tugas yang ada dalam modul.
Management of village funds based on Islamic Shari'ah: A literature study Rina Sulistyowati; Mas’ádah; Irma Indira; Mesra Berlyn Hakim
Jurnal Mantik Vol. 7 No. 1 (2023): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i1.3788

Abstract

Village fund financial management is regulated in Permendagri No. 20 of 2018, which states that village financial management is an activity that includes planning, implementation, administration, reporting and accountability of village finances, and must be based on transparent, accountable, participative, orderly and budgetary principles. This research method uses library research, in which the data or materials used in completing the research come from the library, either in the form of books, encyclopedias, dictionaries, journals, documents, magazines and others. The results explain that the financial management of village funds based on Islamic shari'ah teaches to always instill the nature of openness/transparency, truth, fairness, honesty (accountable), trust and accountability in carrying out a plan, implementation, management and reporting of accountability in life both in the form of individuals and society, and must be accountable to God.Research on the financial management of village funds based on Islamic sharia is important because it is expected to reduce the level of village fund corruption and fraud that exists in village government.
Pelatihan Perhitungan Pajak Restoran di Kota Lamongan Rina Sulistyowati; Yulis Saidah; Dinasti Aulia Hakim
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 1 (2020): Maret: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v2i1.313

Abstract

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.
Sosialisasi Retribusi Pasar pada Pasar Ikan Lamongan Tri Winarsih; Rina Sulistyowati; Ida Fitriyah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 1 (2021): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i1.1830

Abstract

In the implementation of regional development, the active role of the community in regional planning institutions needs to be increased and coordinated with each other in order to achieve faster and more targeted development. The regional autonomy implemented aims to assist the implementation of the central government, especially in providing services to the community and implementing development programs so that there is a need for efforts to increase regional income from local revenue (PAD). One of the financial sources obtained comes from retribution. Awareness of the obligation to charge fees is often related to willingness and compliance in exercising the rights and obligations of fees in accordance with applicable regulations, especially regarding community knowledge, level of education, and the applicable system. Lamongan Regency is one of the areas with abundant resources in the form of fishery products. The Lamongan Fish Market is a form of government service to business actors in carrying out fishery product transactions. Thus, socialization regarding fees at the Lamongan Fish Market needs to be carried out in order to create awareness of mandatory fees for the sake of development progress in Lamongan Regency.
Modal Manusia Memoderasi Pengaruh Kapabilitas Financial Pada Kinerja UKM Rina Sulistyowati; Rita Nataliawati; Tri Winarsih; Silfa Syabilatul Nabila; Diana Septiya Sari
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.29485

Abstract

Purpose: This study is to determine the performance improvement of SMEs in Surowiti Gresik Village through financial capability with human capital as a moderating variable Methodology/approach: The sample determination method used is total sampling with 85 respondents. Questionnaires were used in data collection. The data analysis method used in this study was Structural Equations Modeling with PLS 3.2.7. Findings: The results of the study prove that financial capabilities affect the performance of SMEs and human capital is able to moderate the effect of financial capabilities on the performance of SMEs Practical and Theoretical contribution/Originality: SMEs in Surowiti village need to be aware of the importance of financial capabilities in managing their business so that their business can develop well. It is hoped that this research will be able to contribute as a reference for managing SMEs with good financial knowledge and of course human capital that supports and wants to develop Research Limitation: The results of this research are limited to the SME sector in Surowiti Gresik Village. In the future, research can develop this research by adding SME industries in other villages to expand indicators of financial capability and human capital.
Pendampingan Pelatihan Pengisian SPT Pajak UMKM Umar Yeni Suyanto; Rina Sulistyowati; Siti Nur Hayati
Jurnal DIKMAS Vol. 2 No. 1 (2020): Juni : Jurnal DIKMAS
Publisher : Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/dikmas.v2i1.160

Abstract

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.