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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Innovation in Business and Economics JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Economics, and Social Development Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Akuntansi dan Teknologi Informasi Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Maliki Islamic Economics Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business Accounting Management Social Science
Fadilla Cahyaningtyas
INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG
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Akuntan Outsourcing dan Kinerja UMKM: Perspektif Resource Based View Fadilla Cahyaningtyas; Mega Noerman Ningtyas
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan 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

Abstract

This 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 performance. Abstrak Tujuan 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 analisis Partial 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
PERAN MODERASI CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: PERSPEKTIF TEORI SINYAL FADILLA - CAHYANINGTYAS
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.511 KB)

Abstract

Abstract: The purpose of this study was to determine and analyze the factors that influence the value of the company with corporate social responsibility as a moderating variable. This research was conducted in the mining sector, considering that mining operations are closely related to the environment. The sample used by the researcher is as many as 17 mining sector companies listed on the IDX. The data analysis technique uses path analysis, where previously the classical assumption test has been carried out, and the data has met the classical assumption test requirements. The results showed that profitability had an insignificant negative effect on firm value, firm size had no significant positive effect on firm value. Furthermore, the results showed that the CSR variable was not able to moderate the effect of profitability or firm size on firm value. Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi nilai perusahaan dengan CSR sebagai variabel moderasi. Penelitian ini dilakukan pada sektor pertambangan, mengingat operasional pertambangan sangat berkaitan erat dengan lingkungan. Sampel yang digunakan peneliti adalah sebanyak 17 perusahaan sektor pertambangan yang terdaftar di BEI. Teknik analisis data menggunakan analisis path, dimana sebelumnya telah dilakukan uji asumsi klasik, dan data telah memenuhi syarat uji asumsi klasik. Hasil penelitian menunjukkan profitabilitas berpengaruh negatif tidak signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif tidak signifikan terhadap nilai perusahaan. Selanjutnya, hasil penelitian menunjukkan variable CSR tidak mampu memoderasi pengaruh profitabilitas ataupun ukuran perusahaan terhadap nilai perusahaan.
Pemberdayaan Ibu-Ibu PKK Untuk Penguatan Ekonomi Kreatif Melalui Pelatihan Pembuatan Kripik Tempe Justita Dura; Fadilla Cahyaningtyas; Mohammad Bukhori; Syaiful Bahri; Mariana Puspa Dewi; Mulyaningtyas
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The human resources of Kasri Village, Bululawang District, are the number of PKK mothers who take care of the household.  These assets unfortunately have not been honed and managed properly. To increase the productivity of PKK mothers, they must be able to take part in positive activities and help the family economy during the pandemic. The purpose of this activity is to encourage human resources, especially PKK mothers who are only housewives, to participate in useful activities. These Kripik Tempe products can be resold, increasing family income.  Training methods in Kasri Bululawang Village The purpose of this program is to equip PKK mothers with training with the aim of increasing family and village incomes and encouraging them to become entrepreneurs, so that in the end they can contribute to the economic improvement of Kasri Village.
Determinant of firm financial performance: Case of Indonesian conventional banks Silvi Aditya Wilujeng; Fadilla Cahyaningtyas
Akuntansi dan Teknologi Informasi Vol. 16 No. 2 (2023): Volume 16, No.2 September 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v16i2.5617

Abstract

The objective of this study is to assess the influence of good corporate governance, intellectual capital, credit risk, and sales growth on the financial performance of conventional banking firms that are listed on the Indonesia Stock Exchange throughout the period of 2018-2021. The sample approach employed in this study is purposive sampling. The sample size consists of 21 firms. Various data analysis approaches employ normality testing, double regression tests, hypothesis tests, and determination coefficient tests. The findings indicate that there is no significant relationship between corporate governance performance, intellectual capital, credit risk, sales growth, and financial performance. The results of this study provide practical implications, especially for investors and management of banking companies to consider various factors in improving the company's financial performance.
DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES Fadilla Cahyaningtyas
Journal of Innovation in Business and Economics Vol. 1 No. 02 (2017): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v1i02.3568

Abstract

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. 
Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI Fadilla Cahyaningtyas
Journal of Economics, Business, and Government Challenges Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.5

Abstract

This study aimed to examine the determinant of the disclosure of corporate social responsiblity 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.
USAHA PENGUATAN KELEMBAGAAB DAN ASPEK MANAJERIAL USAHA PRAKOPERASI Mulyaningtyas Mulyaningtyas; Mariana Puspa Dewi; Justita Dura; Fadilla Cahyaningtyas
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2: Mei 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i2.551

Abstract

Koperasi merupakan suatu bentuk usaha yang menganut azas keadilan dan kesetaraan, tetapi sangat disayangkan jika pengelolaannya kurang optimal. Mitra dalam pengabdian ini adalah Prakoperasi PKK RW XI Kelurahan Purwantoro, Kecamatan Blimbing Kota Malang, yang beralamat di Jl. Silikat Kota Malang. Prakoperasi PKK RW IX Kelurahan Purwantoro adalah suatu koperasi wanita yang beranggotakan ibu-ibu masyarakat RW XI kelurahan Purwantoro tetapi belum berbadan hukum sehingga kemudian disebut dengan Prakoperasi. Memiliki visi menjadi Lembaga usaha (Koperasi) yang berorientasi pada kesejahteraan anggotanya dan menjadi inklusi keuangan bagi usaha kecil yang dijalankan oleh anggotanya. Masalah yang dihadapi mitra yaitu kesulitan dalam merumuskan tugas dan tanggung jawab pengurus serta dalam menggali potensi usaha prakoperasi dikarenakan kurang paham tentang kelembagaan dan aspek manajerial. Tim Mengusulkan pengabdian dalam bentuk pelatihan dan pengabdian yang diharapkan dapat meningkatkan pemahaman pada para pengurus dan anggota Prakoperasi mengenai Kelembagaan dan aspek manajerial yang sangat penting untuk pengembangan pengelolaan dan kepengurusan koperasi
FINANCIAL MANAGEMENT BEHAVIOR PADA PENGGUNA PAYLATER DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR Putu Eka Widiastuti Maha Dewi; Fadilla Cahyaningtyas
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.960

Abstract

The purpose of this study was to determine the financial management behavior of employees in the administrative department of a retail company in Malang. This study uses quantitative methods and a Likert scale for the measurement scale. The independent variable consists of financial knowledge, financial socialization and financial experience, while the dependent variable is financial management behavior. The total number of active respondents using paylater was obtained by 96 respondents by distributing questionnaires online. The results showed that financial knowledge had a positive effect on financial management behavior, while financial socialization and financial experience had no effect on financial management behavior. The ability to manage finances can influence an individual's financial condition in the future. This study can be useful as a reference for various parties, especially Paylater users to be wiser in making financial decisions and to be able to improve good financial management behavior. Keywords: Financial Knowledge, Financial Socialization, Financial Experience, Financial Management Behavior
ANALISIS DETERMINAN AUDIT DELAY: EMPIRIS PERUSAHAAN PERBANKAN Anggraeni, Lusiana; Cahyaningtyas, Fadilla
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1148

Abstract

Audit Delay yang dihadapi perusahaan bisa mengakibatkan turunnya kualitas laporan. Penelitian ini berfungsi untuk mengkaji faktor solvabilitas, reputasi kantor akuntan publik serta opini auditor terhadap Audit Delay. Jenis penelitian ini penelitian kuantitatif. Populasi penelitian berjumlah 46. Pengambilan sampel dilakukan dengan cara purposive sampling dan didapatkan 40 perusahaan perbankan yang tercatat di BEI sesuai dengan kriteria. Data di penelitian ini telah melalui uji asumsi klasik, uji determinan R serta uji t yang dilakukan menggunakan software SPSS 23. Dari hasil penelitian variabel yang mempengaruhi Audit Delay hanya reputasi kantor akuntan publik sedangkan variabel solvabilitas dan opini auditor tidak mempengaruhi Audit Delay.
Strengthening Business Mindset in Facing Digitalization for the People of Gapan, Philippines Dura, Justita; Cahyaningtyas, Fadilla; Dewi Indahsari, Rina; Lailatu Aqromi , Nur; Nurul Afiyah, Siti; Setyorini, Setyorini; Arifin, Samsul; Danar Kurniawan, Karolus; Hari Kurniawan, Hironimus; Kala'lembang, Adriani
International Journal Of Community Service Vol. 4 No. 3 (2024): August 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i3.289

Abstract

This community service program aims to increase understanding and digitalization skills among business people in Gapan. This program includes various main activities such as seminars, practical skills training, as well as assistance and mentoring sessions. Participants gain insight into the importance of digitalization, skills in using business software, data management, digital marketing, and e-commerce. Mentoring and mentoring help participants apply knowledge in their business context, overcome practical challenges, and develop an adaptive and innovative mindset. The program results show an increase in participants' awareness, knowledge and skills regarding digitalization. Evaluation through participant satisfaction surveys and training observations indicated a high level of satisfaction and a need for more practical sessions and more intensive mentoring. Overall, this program has succeeded in preparing the people of Gapan to face the digital era and increasing their business competitiveness. Important findings include increased access to technology, knowledge about e-commerce, use of data for business decisions, as well as changes in attitudes and mindsets that are more adaptive and innovative. This program makes a positive contribution to increasing competitiveness and local economic growth
Co-Authors Abd Hadi Agus Purnomo Sidi Ahda Fahira Fakhriah Anggraeni, Lusiana Anjaningrum, Widiya Dewi Aqromi , Nur Lailatul Arianti, Septiana BUKHORI, MOHAMMAD Bukhori, Muhammad Danar Kurniawan, Karolus Dinta Elpri Noptian Engeline Talitha Rachael Koraag Fakhriah, Ahda Fahira Farokah, Lia Hadi, Abd Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hidayat, Fatonah Nurul Ika Candra Dewi Islamiyah, Mufidatul` Jaenal Arifin Joesanna, Aurellia Kevin Justita Dura Kala'lembang, Adriani Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lussia Mariesti Andriany Mariesti Andriany, Lussia Mega Noerman Ningtyas Mia Yunita Rahayu Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul mulyaningtyas, mulyaningtyas Nugraha, Erdy Yanuar Setya Nur Azizah Nur Azizah Nur Hidayatus Solikhah Nur Hidayatus Solikhah Nurul Afiyah, Siti Pipit Rosita Andarsari, Pipit Rosita Puspa Dewi, Mariana Putu Eka Widiastuti Maha Dewi Rina Dewi Indahsari Ristianti, Dina Eka Rofiq, Mohammad Sakuntala, Hayudya Caesar Saluana Che Salleh Samsul Arifin Setyorini Setyorini Silvi Aditya Wilujeng Siti Nurul Afiyah Suastika Yulia Riska Sunu Jatmika, Sunu Syaiful Bahri Tri Wahyuni tri wahyuni Wa Ode Irma Sari Wahida, Iif Nurdian Wardana, Ditya Yogatama, Ahmad Nizar