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All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JCA (Jurnal Cendekia Akuntansi) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Amkop Management Accounting Review (AMAR) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi, Akuntansi dan Perpajakan

Putri Awalina

Unknown Affiliation

Author-ID : 3455708

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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ANALISIS PENERAPAN PSAK NO.109 TENTANG ZAKAT, INFAQ DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN NGANJUK Juwita Ima Febriani Putri; Putri Awalina
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 1 (2021): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

PSAK No.109 tentang zakat, infaq dan shadaqah merupakan peraturan yang wajib diterapkan oleh lembaga pengelola zakat yang mendapat izin dari pemerintah seperti BAZNAS Kabupaten Nganjuk. PSAK ini bertujuan mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infaq dan shadaqah. Dengan adanya PSAK ini diharapkan masyarakat luas dapat membaca laporan keuangan pengelola zakat dan dapat mengawasi pengelolaannya, sehingga terbangun kepercayaan masyarakat untuk menyerahkan zakat, infaq dan shadaqahnya kepada BAZNAS Kabupaten Nganjuk. Penelitian ini merupakan penelitian kualitatif deskriptif. Teknik pengumpulan data menggunakan observasi dan wawancara untuk data primer dan data sekunder dari laporan atau catatan BAZNAS Kabupaten Nganjuk. Hasil penelitian ini menunjukkan bahwa BAZNAS Kabupaten Nganjuk belum menerapkan PSAK No.109 mulai dari saat pengakuan, pengukuran setelah pengakuan, hingga penyajian dan pengungkapannya. Hal tersebut dilihat dari hasil analisis perbandingan dengan yang tidak sesuai dan belum disajikannya 5 komponen laporan yang diatur dalam PSAK No.109. Selain itu, belum diungkapkan dana bagian amil dalam laporan keuangan dan juga kebijakan terkait penyaluran dana zakat, infaq dan shadaqah untuk amil dan mustahik nonamil. Kata Kunci: PSAK No.109, zakat, infaq, shadaqah, BAZNAS.

ANALISIS BESARNYA PAJAK BPHTB DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KEDIRI (Studi Kasus Pada Bapenda Kabupaten Kediri) Aidha Novita Sari; Fauziyah Fauziyah; Putri Awalina
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.139

This study aims to determine the amount of BPHTB tax and its contribution to local revenue at Bapenda Kediri Regency. This study uses a quantitative descriptive method by analyzing the data obtained through interviews and documentation. Based on the data analysis conducted, the results show that the largest percentage of BPHTB tax realization was in 2018 of 348.73%, while the largest percentage of realization of regional original income in 2018 was 134.86%, and the largest percentage of contribution in 2018 was 25.48%. From these results it is concluded that 2018 is the largest contributor to regional income from the year before and after, due to the large number of land sales or purchases transactions. It is recommended that the Kediri Regency Bapenda carry out BPHTB tax management, this is because BPHTB taxes have great potential in increasing local revenue. Keywords: BPHTB Tax, Contribution, Local Revenue.

Analisis Komparatif Kegiatan Mengajar Dosen Akuntansi Melalui Learning Management System dan Zoom Meeting di Masa Pandemi Covid-19 Imarotus Suaidah; Beby Hilda Agustin; Putri Awalina
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1009

Abstrak Penelitian ini memiliki tujuan untuk menganalisis perbandingan kegiatan mengajar menggunakan media pembelajaran melalui Learning Management System yang dimiliki oleh perguruan tinggi dengan media pembelajaran melalui Zoom Meeting. Penelitian ini merupakan penelitian kuantitatif komparatif dimana membandingkan 2 media pembelajaran online. Populasi penelitian yaitu seluruh mahasiswa akuntansi Fakultas Ekonomi Universitas Islam Kadiri. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan kriteria mahasiswa yang proses pembelajaran online menggunakan Learning Management System (LMS) dan Zoom Meeting. Sehingga didapat sampel penelitian yaitu mahasiswa semester 2 program studi akuntansi Fakultas Ekonomi Universitas Islam Kadiri. Instrumen data penelitian yang digunakan adalah kuesioner dengan teknik analisa data penelitian menggunakan uji t independen sample t test.Hasil penelitian menunjukkan nilai signifikansi (2 tailed) = 0,408> 0,05. Karena nilai signifikansi > 0,05 memiliki arti Ho diterima dan Ha ditolak. Hal ini mempunyai arti tidak ada perbedaan kegiatan mengajar dosen akuntansi menggunakan media pembelajaran LMS dan Zoom Meeting. Nilai rata-rata kegiatan mengajar dosen akuntansi menggunakan media pembelajaran LMS sebsar 24, 21, sedangkan nilai rata-rata kegiatan mengajar dosen akuntansi menggunakan media pembelajaran Zoom Meeting sebesar 24,48. Hal ini dikarenakan baik LMS maupun Zoom Meeting memiliki kelebihan dan kekurangan yang bisa saling melengkapi apabila keduanya digabungkan penggunaannya. Kelebihan Zoom Meeting menyediakan ruang kelas online yang seakan-akan menggantikan proses pembelajaran di ruang kelas offline seperti diskusi interaktif antara dosen dengan mahasiswa dapat diterapkan dengan mengembangkan fitur video conference pada LMS yang dibuat perguruan tinggi, sehingga pembelajaran online dapat lebih efektif mencapai tujuan pembelajarannya. Kata Kunci: Kegiatan mengajar, Learning Management System, Zoom Meeting

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) Dalam Penyusunan Laporan Keuangan Pada Bakpia Gading Banyakan Kab. Kediri Munica Putri Jion Viarma; Akhmad Naruli; Putri Awalina
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 3 No. 1 (2024): April : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v3i1.2775

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

Pengaruh Price To Book Value, Inflasi, Nilai Kurs dan Suku Bunga Terhadap Return Saham Dewi Badi’atuzzulfa; Putri Awalina; Imarotus Suaidah
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i2.4997

This study aims to determine the effect of Price to Book Value (PBV), inflation, exchange rates, and interest rates on stock returns in food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach with secondary data obtained from company financial reports and macroeconomic indicators published by authorized institutions. The population in this study consisted of 26 companies, while the sample included 17 companies selected through judgment sampling technique over a period of 3 years, resulting in 51 observations. The data analysis methods used include classical assumption tests to ensure the validity of the regression model, multiple linear regression analysis to examine the relationship between variables, and hypothesis testing using t-test (partial) and F-test (simultaneous).The results of the t-test show that each of the independent variables—Price to Book Value, inflation, exchange rate, and interest rate—has a significant influence on stock returns when tested individually. Furthermore, the F-test results demonstrate that these four variables simultaneously have a significant effect on stock returns in the food and beverage sector. These findings suggest that both company-specific financial ratios and macroeconomic factors play an important role in determining investor returns in this industry. Therefore, investors and policymakers should take these variables into account when making decisions related to investment strategies and economic policy in the capital market, especially during times of economic uncertainty.

Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi Tsalisa Binti Mudhawamah; Putri Awalina; Fitria Magdalena Suprapto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1322

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.

Analisis Perhitungan Dan Perlakuan Akuntansi Bunga Simpanan Guna Menentukan PPH Final Pasal 4 Ayat 2: Studi Kasus Pada Koperasi Mantan Karyawan PT Gudang Garam Tbk. “Sekar” Jatim Septia Mediana; Putri Awalina; Muhammad Alfa Niam
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1701

There are Lowest Balance, Average Balance and Daily Balance methods for calculating savings interest. The effect on PPh article 4 (2) if interest up to IDR 240,000 per month is subject to a 0% tax rate, more than IDR 240,000 per month is subject to a 10% tax rate and the effect on accounting calculations for Calculation of Business Results and Balance Sheet. The sampling technique uses the quota sampling method. Researchers determined a sample of 10 members with the criteria that members had voluntary savings of more than IDR 4,000,000. Data was obtained through interviews and documentation. From the research results, the Lowest Balance method produces interest expenses of IDR 2,003,844, Average Balance IDR 2,115,324, Daily Balance IDR 2,171,589. Of the 10 members sampled, the Lowest Balance method produces PPh article 4 (2) IDR 151,121, Average Balance IDR 151,537 and Daily Balance IDR 178,992. With details of the Lowest Balance and Average Balance methods, 6 members are subject to a PPh rate of 4 (2) 0% and 4 members are subject to a PPh rate of 4 (2) 10%. Meanwhile, for the Daily Balance method, 5 members are subject to a 0% PPh 4(2) rate, and the remaining 5 members are subject to a 10% rate. The Lowest Balance Method should be applied because it produces the smallest interest expense seen in 2021 PT Gudang Garam Tbk Former Employee Cooperative. East Java's "Sekar" suffered losses. By applying the Lowest Balance method, the losses incurred will not increase.

The Relationship Between The Role of The Teacher and The Dental and Oral Hygiene Status of Children With Special Needs in SLB Bukesra Ulee Kareng Banda Aceh Keumala, Cut Ratna; Sisca Mardelita; Putri Awalina; Cut Lieddya Rahmita
Journal Dental Health Vol 1 No 2 (2022): Dental Health
Publisher : Jurusan Kesehatan Gigi Poltekkes Kemenkes Aceh

Children with special needs are special characteristics that are different without always showing mental, emotional or physical disabilities. Teachers are the best promoters of educational activities because they are familiar with the methods of educating and motivating school students. Based on the initial examination of the dental and oral hygiene of students at SLB Bukesra Ulee Kareng Banda Aceh, the results obtained were from 10 children examined; it was known that 6 children had moderate criteria with an average of 2.3, and 4 of them had poor criteria with an average of 4.1. This research is analytic with a cross-sectional design. The population in this study were all teachers and students as subjects. Determination of the sample in the study using a saturated sample technique are 20 teachers and 43 students. The research was carried out at the Bukesra Special School Ulee Kareng Banda Aceh on May 24, 2021. The instruments used in this study were questionnaire sheets, diagnostic sets, and OHI-S KSP sheets. The results showed that the teacher's role as a motivator and educator was not good enough to show poor oral and dental hygiene experienced by 8 respondents (61.5%). Statistical test results obtained, p. Value 0.01. Based on the results of the study, it can be concluded that there is a significant relationship between motivators and educators regarding the dental and oral hygiene of children with special needs. It is hoped that the teacher will further improve in motivating students towards a better direction and carry out good education and in accordance with the child's condition, in explaining the maintenance of dental and oral hygiene.

PENERAPAN PERENCANAAN PRODUKSI UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI DI ERA NEW NORMAL PADA HOME INDUSTRY AR BAKERY NGANJUK Nur Rahmanti Ratih; Hazzel Mellya Nanda; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Penelitian ini dilatar belakangi adanya permasalahan di home industry AR Bakery yang sempat tidak berproduksi selama pandemi Covid-19. Adanya kelonggaran aktivitas di era new normal membuat home industry AR Bakery memiliki strategi produksi baru dalam menghadapi lonjakan pembelian konsumen. Adanya permasalahan tersebut, peneliti bertujuan untuk mengetahui penerapan perencanaan produksi dalam meningkatkan efisiensi dan efektivitas produksi di era new normal pada Home industry AR Bakery Nganjuk. Penelitian ini menggunakan metode penelitian dengan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data interview dan dokumenasi data penjualan selama periode 2021 akan dilakukan analisis perhitungan metode agregat dengan menggunakan level strategy, chase strategy dan mix strategy. Berdasarkan hasil analisis dan interpretasi dapat disimpulkan bahwa: metode agregat level strategy memiliki efisiensi tenaga kerja yang tetap, efisiensi biaya sebesar 34.2% efisiensi 0%, dan efektifitas 0,28%; chase strategy hire and layoff memiliki efisiensi biaya 50.2%, efisiensi waktu 0,49% dan efektivitas 0,28%; chase strategy subkontrak memiliki efisiensi tenaga kerja 20%, efisiensi biaya 45.3%,efesiensi waktu 20% dan efektifitas 0,22%; mix strategy overtime memiliki efisiensi biaya 40,2%, efisiensi waktu kurang dari 5.15% dan efektivitas 0,30% dan untuk mix strategy overtime dengan layoff memiliki efisiensi tenaga kerja 20%, efisiensi biaya 51.8%, efisiensi waktu 1.63% dan efektivitas 0.27%. Sehingga home industry AR Bakery dapat menerapkan perencanaan produksi metode agregat overtime dengan menggunakan 5 tenaga kerja dengan efektifitas biaya lebih rendah dan efektifitas produksi cukup.

PENGARUH SISTEM PEMBAYARAN E-MONEY TERHADAP TINGKAT EFEKTIVITAS DAN EFISIENSI PADA TEKNIS OPERASIONAL PEMBAYARAN PT. INDOMARCO PRISTAMA Cabang Kediri Pandu Fitra Ardana; Nur Rahmanti Ratih; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Sistem pembayaran secara elektronik bisa meningkat karena adanya peningkatan teknologi dan pergantian gaya dalam masyarakat. Hingga hari ini pengembangan alat pembayaran tanpa uang tunai mengalami peningkatan signifikan. Demi kepraktisan dalam bertransaksi, sekali tekan selesai dilakukan dengan menggunakan E-money, pada saat membeli barang tidak perlu menggunakan uang cash. Penelitian ini bertujuan melihat pengaruh pembayaran menggunakan E-money terhadap efektifitas serta efisiensi operasional pembayaran pada PT. Indomarco Pristama. Jenis Penelitian, penelitian deskriptif kuantitatif dengan maksud menganalisa, menjelaskan, dan menyimpulkan mengenai pengaruh sistem pembayaran e-money terhadap tingkat efektivitas dan efisiensi pada teknis operasional pembayaran. Teknik pengumpulan data adalah kuesioner pada pelanggan PT. Indomarco Pristama. Persamaan dengan penelitian terdahulu yang relevan adalah penggunaan obyek penelitian uang elektronik. Perbedaan dengan penelitian terdahulu dengan yang dilakukan peneliti adalah tanpa variabel kemudahan, promosi dan fitur layanan. Hasil penelitian memperlihatkan bahwa pembayaran E-money mempengaruhi terhadap efektivitas dan efisiensi operasional pembayaran. Hal tersebut dibuktikan dengan variabel pembayaran E-money memperoleh thitung sebesar 30,747 dengan nilai signifikansi sebesar 0,00, artinya < 0,05. Pada tabel summary diketahui juga bahwasanya pembayaran e-money mempengaruhi efektivitas dan efisiensi operasional pembayaran sebesar 90,5%. Hasil penelitian dibandingkan dengan penelitian terdahulu dengan hasil uang elektronik mempengaruhi efektivitas dan efisiensi pada teknis pembayaran.

Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari Akhmad Naruli Aldi Prastiyo Alistiqomah, Chintya Istigfarah Ananda Dea Putri Nuritami Beby Hilda Agustin Cut Lieddya Rahmita Dewi Badi’atuzzulfa Eni Srihastuti FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Hazzel Mellya Nanda Imarotus Suaidah Juwita Ima Febriani Putri Keumala, Cut Ratna Miladiah Kusumaningarti Moch. Wahyudi Muhammad Alfa Niam Munica Putri Jion Viarma Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita siti isnaniati Tsalisa Binti Mudhawamah yustina, hesty nur aini

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