Articles
<![CDATA[DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES ]]>
<![CDATA[Cahyaningtyas, Fadilla]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 1, No 02 (2017): Journal of Innovation in Business and Economics ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (416.46 KB)
|
DOI: 10.22219/jibe.v1i02.3568
<![CDATA[This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility. ]]>
<![CDATA[Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI ]]>
<![CDATA[Fadilla Cahyaningtyas]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/ebgc.v1i1.5
<![CDATA[This study aimed to examine the determinant of the disclosure of corporate social respinsiblity in the Indonesian financial institutions. By using purposive sampling method, there are 76 financial institutions that used as sample research, with data as much as 228 data. The sample were financial institutions, which had published an annual report between 2014 to 2016. This study uses multiple linear regression analysis to test the research hypothesis. The results showed that firm size and leverage gave a significant positive effect on CSR disclosure. Meanwhile, the calculation of profitability showed no significant effect on CSR disclosure. INTISARIPenelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan di lembaga keuangan Indonesia. Dengan menggunakan metode purposive sampling, terdapat 76 lembaga keuangan yang digunakan sebagai sampel penelitian, yakni sebanyak 228 data. Sampe lpenelitian adalah lembaga keuangan yang telah menerbitkan laporan tahunan antara tahun 2014 hingga 2016. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan leverage memberikan pengaruh positif signifikan terhadap pengungkapan CSR. Perhitungan profitabilitas tidak menunjukkan pengaruh yang signifikan terhadappengungkapan CSR. Keywords: corporate social responsibility, financial institutions, company size,profitability, leverage]]>
<![CDATA[The Use of Outsourced Accounting Service and Its Impact on SMEs Performance ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (805.267 KB)
|
DOI: 10.26675/jabe.v4i2.8641
<![CDATA[This research was about the important contribution of SMEs to Indonesian economy in reality and their weak management accounting functions. This research aimed to find out the factors influencing SMEs’ decision to use outsourced accounting advisory services and the effect of such use towards SMEs’ performance as from Transaction Cost Economics (TCE) and Resource Based View (RBV) perspectives. In this research, the population was comprised of manufacturing SMEs ini Malang. The researchers then took the sample using purposive sampling method. Meanwhile, the criteria to determine the sample were based on the definition of SME in Indonesia. Furthermore, the researchers conducted survey by distributing 270 questionnaires to collect the data. Using SEM (AMOS) analysis, the researchers successfully figured out that asset specification, environment uncertainty, technical competence, and competition level acted as major factors that affected SMEs’ decision to use outsourced accounting services. Meanwhile, the researchers found that behavior uncertainty and trust in accountants did not have significant impact on such SMEs’ decision. The result of SEM analysis showed that outsourced accounting advisory services significantly provided positive effect on SMEs’ performance]]>
<![CDATA[PENGARUH LOAN TO DEPOSIT RATIO, RETURN ON EQUITY, DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mia Yunita Rahayu]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 2 No. 1 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 1, Juni 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1547.866 KB)
|
DOI: 10.32815/ristansi.v2i1.408
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, return on equity, dan return on asset terhadap harga saham. Jenis penelitian ini adalah penelitian asosiatif kausal dengan papulasi penelitian perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2019. Pengambilan sampel menggunakan Teknik pusposive sampling, dengan total sampel yang digunakan sebanyak 54 sampel. Metode pengumpulan data yang digunakan adalah teknik dokumentasi. Teknik analisis yang digunakan adalah statistic deskriptif, uju asumsi klasik, dan analisis regresi lenier berganda. Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio dan Return On Equity tidak berpengaruh positif terhadap Harga Saham, sedangkan Return On Asset berpengaruh positif terhadap Harga Saham. Kata Kunci : Harga Saham, Loan to Deposit Ratio, Return On Equity, Return On Asset.]]>
<![CDATA[Analysis of Potential and Effectiveness of Groundwater Tax as a Contribution to Locally-Generated Revenue of Malang City in Pandemic Era ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Engeline Talitha Rachael Koraag]]>
<![CDATA[ International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022 ]]>
Publisher : <![CDATA[CV. Inara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51601/ijersc.v3i1.308
<![CDATA[Groundwater tax is a sub-section of local taxes that support the local revenue of a city or district. The collection must prioritize efficiency and effectiveness in order to meet the targets that have been set. The purpose of this study is to understand and analyze the potential and effectiveness of groundwater tax collection in Malang from 2015 until 2020.The research method that used is using the interview method and descriptive analysis with reference to the theory of absolute tax liability and the principle of domicile. Based on the results of research at the Malang City Regional Revenue Service, the potential for groundwater tax revenue according to the number of registered taxpayers continues to increase every year in a row in the research period. While the level of effectiveness of groundwater tax collection is effective in 2015 to 2018 because it fulfil the Locally-Generated Revenue’s Target and also the change of it’s targets are still effective in 2019 because they meet the Locally-Generated Revenue’s Target even though they only meet 97% of the Change of Locally-Generated Revenue’s Target, but are considered (less effective) in 2020 due to the global pandemic that affects all sectors of the economic sector.]]>
<![CDATA[Pelatihan Manajemen Bersosial Media Dalam Strategi Pemasaran Paguyuban Jip4x4 Bromo Tengger Semeru Kabupaten Malang ]]>
<![CDATA[Justita Dura]]>;
<![CDATA[Mariana Puspa Dewi]]>;
<![CDATA[Lussia Mariesti Andriany]]>;
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mulyaningtyas Mulyaningtyas]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020): Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LP2M Institut Teknologi dan Bisnis Asia Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32815/jpm.v1i1.203
<![CDATA[Paguyuban Jip Bromo Tengger Semeru merupakan salah satu UMKM yang terletak di Jawa Timur dengan usaha transportasi ke Bromo Semeru. UMKM ini merupakan usaha yang berbeda dengan lainnya, di mana tujuannya adalah untuk meningkatkan kesejahteraan bersama. Untuk itu, pengelolaan pemasaran paguyuban Jip harus dapat dilakukan secara produktif, efektif, dan efisien. Untuk mencapai kemampuan pengelolaan tersebut, umkm ini harus dapat berusaha secara luwes sehingga mampu bersaing dengan pelaku ekonomi lainnya dalam menjalakan usahanya. Salah satunya disebabkan kurang professionalnya pengurus dalam mengelola usahanya. Oleh karena itu, paguyuban Jip ini harusnya mampu meningkatkan kualitas pengelolaan pemasaran dalam bersosial media. Tujuan dalam pelatihan adalah para pengurus dan anggota paguyuban bisa mengelola social media dengan baik dalam melakukan pemasaran jasa. Metode pengabdian yang digunakan dengan melalui pelatihan dengan metode presentasi, Tanya jawab, dan praktik. Dengan adanya pelatihan manajemen bersosial media ini, tingkat pemasaran para driver jip bromo tengger semeru diharapkan bisa meningkat.]]>
<![CDATA[Pelatihan Pelaporan Keuangan Guna Persiapan Rapat Anggota Tahunan (Rat) Di Koperasi Bromo Semeru Center Kecamatan Tumpang ]]>
<![CDATA[Mulyaningtyas Mulyaningtyas]]>;
<![CDATA[Mariana Puspa Dewi]]>;
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Justita Dura]]>;
<![CDATA[Rifki Hanif]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021): Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LP2M Institut Teknologi dan Bisnis Asia Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32815/jpm.v2i2.744
<![CDATA[Koperasi merupakan penggerak ekonomi kerakyatan di Indonesia. Namun demikian sebagian besar koperasi belum aktif dalam melakukan kegiatan Rapat Anggota Tahunan (RAT) setiap tahunnya. RAT dilaksanakan sebagai bentuk pertanggungjawaban pengurus kepada anggota. Salah satu pembahasan RAT adalah penyajian laporan keuangan. Namun pada kenyataanya masih banyak pengurus koperasi di Indonesia belum memiliki pemahaman dan keterampilan mengenai penyusunan laporan keuangan. Hal inilah yang mendorong dan memotivasi tim untuk melakukan pelatihan pelaporan keuangan guna persiapan RAT. Koperasi melakukan pelatihan dan pendampingan di Koperasi Bromo Semeru Center Kecamatan Tumpang. Koperasi ini dipilih, karena berdasarkan penelusuran tim, koperasi ini pernah kena sanksi dinonaktifan, sebagai akibat tidak melaksanakan RAT. Salah satu permasalahan yang dihadapi oleh pengurus adalah kesulitan dalam penyusunan laporan keuangan. Oleh karena itu, Tim melakukan pelatihan dan pendampingan dalam Menyusun laporan keuangan koperasi. Perbaikan yang bisa diperoleh adalah peningkatan pemahaman tentang pentingnya laporan keuangan dan peningkatan keterampilan pengurus koperasi dalam bidang akuntansi. Dari pendampingan ini, pengurus koperasi dapat mengimplementasikan pencatatan dan penyusunan laporan keuangan sederhana, melalui Microsoft excel.]]>
<![CDATA[Determinants Of Capital Structure: Study On Food And Beverage Sector Listed On IDX ]]>
<![CDATA[Septiana Arianti]]>;
<![CDATA[Fadilla Cahyaningtyas]]>
<![CDATA[ International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022 ]]>
Publisher : <![CDATA[CV. Inara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51601/ijersc.v3i3.380
<![CDATA[In the sub-sector of food and beverage, capital structure is the most important thing in its operational activities. So it is such a great deal for the company to develop a good capital structure so that its operational activities run smoothly. This research was done on purpose to help explaining what factors gives a major influence on the structure of capital of the food and beverage companies. The method used is a quantitative method in the form of an associative where the sample applied is 10 companies within a period of 3 years, from 2018 to 2020. The technique of data collection is applying the technique of documentation. To test the hypothesis through analysis of multiple linear regression that previously tested in the help of the test of classical assumption.]]>
<![CDATA[Akuntan Outsourcing dan Kinerja UMKM: Perspektif Resource Based View ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (492.973 KB)
|
DOI: 10.33795/jraam.v4i2.004
<![CDATA[AbstractThis research aimed to find the influencing factors of SMEs’ decision in using outsourced accountant and the effect of such use towards SMEs’ performance by using Resource Based View (RBV) perspective. This research has been rarely done in Indonesia. Accidental-purposive sampling was chosen and the data were collected by distributing the questionnaire to 185 manufacturing-sector SMEs in Malang. By using Partial Least Square method, the researchers found that technical competence gave positive effect. The competition level negatively affected the SMEs decision in using the outsourced accountant. This research also figured out the positive impact of the outsourced accountant use towards SMEs performanceAbstrakTujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keputusan UMKM dalam menggunakan akuntan outsourcing dan dampak penggunaannya terhadap kinerja UMKM dengan menggunakan perspektif Resource Based View (RBV). Penelitian dengan tema akuntan outsourcing di UMKM sangat jarang dilakukan di Indonesia. Sampel dipilih dengan metode Accidental-Purposive Sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner ke 185 UMKM sektor manufaktur di Malang. Uji hipotesis ini menggunakan metode analisisPartial Least Square. Hasil penelitian menunjukkan bahwa kompetensi teknis memberikan pengaruh positif, sedangkan tingkat persaingan berpengaruh negatif terhadap keputusan UMKM menggunakan akuntan outsourcing. Akhirnya, hasil penelitian juga menunjukkan penggunaan akuntan outsourcing berpengaruh positif terhadap kinerja UMKM]]>
<![CDATA[Determinan Pengungkapan Corporate Social Responsibility : Studi Empiris Pada Perusahaan Makanan Dan Minuman Di BEI ]]>
<![CDATA[Ika Candra Dewi]]>;
<![CDATA[Fadilla Cahyaningtyas]]>
<![CDATA[ Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51289/peta.v7i2.561
<![CDATA[One of the industries that disclose CSR is food and beverage companies0. Currently, many food and beverage companies are competing to improve and create new food and beverage products, from existing ones being developed to be more unique and varied to creating products that have never existed.This study aims to determine0the effect of firm0size, profitability0and liquidity on CSR. The research population is food and beverage companies0listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a total population of 30 companies. The sampling technique was purposive sampling so as to get a sample of 15 companies. Research data is secondary data. The research data analysis0method used0multiple linear regression analysis using the classical assumption test and the t-test hypothesis test. The results0showed that firm size had a positive effect on CSR, while liquidity profitability had no effect on CSR.]]>
