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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) 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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Fadilla Cahyaningtyas
INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG
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Implementation Analysis of Inventory Accounting at CV. Vivace Joesanna, Aurellia Kevin; Cahyaningtyas, Fadilla
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1241

Abstract

Inventory management is of paramount importance for trading companies, necessitating meticulous oversight to prevent potential losses. Adhering to inventory accounting principles is crucial, as failure to do so can result in critical errors. PSAK 14, established by the Indonesian Institute of Accountants (IAI), provides a comprehensive framework for these principles. Companies, such as CV Vivace in the entertainment industry, must scrutinize their inventory practices in strict accordance with PSAK 14 to ensure accuracy and compliance. This research adopts a multifaceted approach, incorporating informant interviews, direct observation, and a thorough review of prior studies. The primary objective is to assess CV Vivace's inventory practices, emphasizing the unique challenges faced by companies in the entertainment sector. The study delves into aspects like income generation and methodologies for inventory valuation, setting itself apart from previous research. While CV Vivace aligns with PSAK 14, there is room for improvement. Transitioning to automated systems can enhance efficiency, reducing reliance on manual data entry and mitigating the risk of fraudulent activities. This research anticipates further discussions and in-depth exploration to provide a comprehensive understanding of PSAK 14-related matters, shedding light on the intricacies of inventory management within the entertainment industry.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN CONSUMEN GOOD INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Fakhriah, Ahda Fahira; Cahyaningtyas, Fadilla
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.462

Abstract

The purpose of this study is to understand and analyze the effect of corporate social responsibility disclosure with earnings management, liquidity and profitability factors from companies in the consumer good industry sector for the period 2018-2020. In this study there were 20 company populations with a total of 60 samples as research objects. The method used in this research is multiple linear regression method. Related to this research, there is a conclusion that the results of the study indicate that there is a significant influence between earnings management, liquidity and profitability on the disclosure of corporate social responsibility. The implication of the results of this study is that companies can disclose the influence of corporate social responsibility if the company can meet the criteria of the GRI index, amounting to 91 criteria.
PENGARUH CSR, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS: Studi Empiris Perusahaan Industri Dasar Dan Bahan Kimia Azizah, Nur; Cahyaningtyas, Fadilla
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1557

Abstract

This study aims to examine and analyze the effect of CSR, environmental performance, environmental costs on profitability. The research population is basic industrial sector entities and chemicals for the period 2016 – 2021. The non-probability sampling technique uses a purposive sampling method. The research sample is 7 companies. The results of hypothesis testing show that CSR, environmental performance, and environmental costs have no effect on profitability. This study has theoretical implications in the field of financial accounting, namely obtaining evidence that CSR disclosure, environmental performance, and environmental costs do not affect the size of the profitability of the company. This research also has practical implications, namely that it can be taken into consideration by companies in making decisions, especially to increase profitability, companies must balance the company's focus on increasing sales or on company expenses for CSR disclosure costs, environmental performance, and environmental costs.
Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies Nur Hidayatus Solikhah; Fadilla Cahyaningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2139

Abstract

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.
Determinasi Kinerja Keuangan Perusahaan: Analisis Intellectual Capital, Corporate Social Responsibility, Dan Dewan Komisaris Independen Dinta Elpri Noptian; Fadilla Cahyaningtyas
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8873

Abstract

Fokus penelitian ini adalah untuk menganalisis dan menguji pengaruh Intellectual Capital, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap kinerja keuangan pada perusahaan pertambangan. Penelitian ini menggunakan pendekatan kuantitatif. Data kuantitatif dalam penelitian ini berupa laporan tahunan yang dipublikasikan oleh perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Jumlah populasi dalam penelitian ini terdapat 76 perusahaan. Dari 76 perusahaan diperoleh sebanyak 22 perusahaan yang digunakan dalam sampel penelitian. Pengujian hipotesis dalam penelitian ini dikerjakan dengan menggunakan teknik analisis regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa Intellectual Capital dan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan. Sedangkan Dewan Komisaris Independen memberikan hipotesis positif tidak signifikan terhadap kinerja keuangan. Hasil penelitian ini mengimplikasikan bahwa manajemen perusahaan yang efektif atas Intellectual Capital dan Corporate Social Responsibility dapat memberikan dampak positif terhadap kinerja keuangan perusahaan.
Pemanfaatan AI Dalam Branding dan Pemasaran UMKM Sidi, Agus Purnomo; Anjaningrum, Widiya Dewi; Dura, Justita; Cahyaningtyas, Fadilla; Yogatama, Ahmad Nizar
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i4.1268

Abstract

Pengabdian masyarakat ini bertujuan untuk memanfaatkan AI dalam mendukung UMKM di Kelurahan Bunulrejo dengan menggunakan AI untuk membuat logo yang meningkatkan efisiensi dan daya saing bisnis. Pengabdian masyarakat ini melibatkan pengumpulan data melalui wawancara langsung dengan pemilik UMKM untuk memahami kebutuhan desain logo mereka. Aplikasi ChatGPT kemudian digunakan untuk membuat desain logo berdasarkan informasi yang dikumpulkan. Logo dievaluasi dan direvisi secara berulang berdasarkan umpan balik dari UMKM. ChatGPT menghasilkan beberapa alternatif desain logo untuk setiap UMKM, yang kemudian dievaluasi dan disesuaikan menurut umpan balik pemilik. Proses ini mencakup beberapa revisi untuk mengatasi masalah seperti gambar yang tidak jelas, warna yang tidak sesuai, dan elemen yang tidak perlu, memastikan desain akhir menarik secara visual dan selaras dengan identitas bisnis. Penggunaan AI, khususnya ChatGPT, secara signifikan mendukung UMKM dalam pencitraan merek dan pemasaran, menawarkan manfaat langsung dan wawasan berharga untuk aplikasi AI di masa mendatang dalam mendukung usaha kecil.
WORKSHOP PENDAMPINGAN BISNIS TEKNOLOGI CERDAS “SMART TRASH BIN” DESA KESAMBEN, KECAMATAN NGAJUM, MALANG, INDONESIA Dura, Justita; Cahyaningtyas, Fadilla; Yogatama, Ahmad Nizar; Bukhori, Mohammad; Hanif, Rifki; Aqromi , Nur Lailatul; Afiyah, Siti Nurul; Riska, Suastika Yulia; Farokah, Lia; Arifin, Jaenal; Islamiyah, Mufidatul; Arifin, Samsul; Jatmika, Sunu
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 3 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i3.169

Abstract

Kesamben Village, Ngajum District, Malang Regency faces serious problems in waste management that have an impact on the environment and public health. This community service program aims to introduce "Smart Trash Bin" technology as an innovative solution in improving the efficiency and effectiveness of waste management in the village. This technology uses automatic sensors that allow people to dispose of garbage without touching the trash can, making it more hygienic and comfortable. Early results show high enthusiasm from the public for this technology, which can be seen from active participation in socialization, training, and question and answer sessions. The application of this technology has also succeeded in improving environmental cleanliness and reducing health risks. However, some challenges such as high implementation costs and difficulties in technology adaptation still need to be overcome through adequate financial support and ongoing training. With collaboration between the government, local communities, and related parties, this program has great potential to become a model in the application of smart technology for sustainable waste management in other regions.
Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies Nur Hidayatus Solikhah; Fadilla Cahyaningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2139

Abstract

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.
Mengelola Keuangan Dengan Pencatatan Sederhana : Kasus Umkm Kawai Cheese Tea Di Kediri Hidayat, Fatonah Nurul; Cahyaningtyas, Fadilla
SEIKO : Journal of Management & Business Vol 8, No 1 (2025): Januari - Juni
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i1.8190

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pencatatan keuangan sederhana dalam pengelolaan keuangan pada UMKM Kawai Cheese Tea di Kota Kediri. Pencatatan keuangan yang baik dan terstruktur merupakan salah satu kunci keberhasilan usaha kecil dan menengah (UMKM). Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen keuangan. Hasil penelitian menunjukkan bahwa penerapan pencatatan keuangan sederhana mampu meningkatkan transparansi dan akurasi laporan keuangan pada Kawai Cheese Tea. Selain itu, pencatatan yang baik mempermudah pemilik usaha dalam memantau arus kas, mengidentifikasi biaya operasional, dan merencanakan strategi keuangan jangka panjang. Namun demikian, terdapat beberapa kendala yang dihadapi, seperti keterbatasan pengetahuan pemilik usaha tentang akuntansi dasar dan kurangnya dukungan teknologi yang memadai. Penelitian ini menyarankan pelatihan berkelanjutan untuk pemilik UMKM mengenai pentingnya pencatatan keuangan dan penggunaan aplikasi pencatatan yang sederhana namun efektif. Dengan demikian, UMKM dapat lebih siap menghadapi tantangan bisnis dan mencapai pertumbuhan yang berkelanjutan. Kata Kunci: UMKM, pencatatan keuangan sederhana, manajemen keuangan, Kawai Cheese Tea, Kota Kediri
Pemberdayaan Ekonomi Lokal dengan Inovasi Minuman Sehat Berbahan Kedelai melalui Wirausaha di Desa Kasri, Kecamatan Bululawang Dura, Justita; Cahyaningtyas, Fadilla; Hanif , Rifki; Hadi, Abd; Rofiq, Mohammad
TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Trimas: Jurnal Inovasi dan Pengabdian Kepada Masyarakat
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.973 KB) | DOI: 10.58707/trimas.v3i1.230

Abstract

SMEs are one of the important pillars of the Indonesian economy which also has an impact on current conditions. The main problem faced by SMEs is that they are very lacking in digging for information about the development of THEIR SMEs because the people in Kasri Village who are still thinking about their main livelihood, namely farming, there are actually business opportunities in this village. The purpose of this activity is so that people can improve the mindset of entrepreneurs, develop businesses for existing ones, and create product innovations so that they are not monotonous so that their lives are more advanced and developed. And the community can create superior products so that they can advance the local village economy. Therefore, this community service activity is to help the community to improve soy products such as processed soy milk, improve the quality and quantity of soy products by providing alternative product variations such as tempeh chips with flavor variants, expand marketing networks, and provide simple financial recording training
Co-Authors Abd Hadi Agus Purnomo Sidi Ahda Fahira Fakhriah Anggraeni, Lusiana Anjaningrum, Widiya Dewi Aqromi , Nur Lailatul Arianti, Septiana BUKHORI, MOHAMMAD Bukhori, Muhammad Dinta Elpri Noptian Engeline Talitha Rachael Koraag Fakhriah, Ahda Fahira Farokah, Lia Hadi, Abd Hanif, Rifki Hidayat, Fatonah Nurul Ika Candra Dewi Jaenal Arifin Joesanna, Aurellia Kevin Justita Dura Kala'lembang, Adriani Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Layli Dwi Rohmatunnisa Lussia Mariesti Andriany Mariesti Andriany, Lussia Mega Noerman Ningtyas Mia Yunita Rahayu Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Mufidatul` Islamiyah mulyaningtyas, mulyaningtyas Nugraha, Erdy Yanuar Setya Nur Azizah Nur Azizah Nur Hidayatus Solikhah Nur Hidayatus Solikhah Pipit Rosita Andarsari, Pipit Rosita Puspa Dewi, Mariana Putu Eka Widiastuti Maha Dewi Rina Dewi Indahsari Ristianti, Dina Eka Rita Indah Mustikowati 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 Zurina Binti Zulkifli