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All Journal Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Journal of Management Research and Studies
Endah Puspitosarie
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Hasan, Khojanah; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Pengaruh Penerapan Konsep Basis Akuntansi Sektor Publik Dalam Rencana Anggaran Keuangan Daerah Pada Pemerintah Kota Malang Nurul Baity; Syamsul Bahri; Endah Puspitosarie
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of the implementation of public sector accounting basis concepts, particularly cash basis and accrual basis, on the quality of regional financial budget planning in the Malang City Government. The background of this research is driven by the demand for regional financial reform through the application of accrual-based Government Accounting Standards (SAP) as mandated by Government Regulation No. 71 of 2010, which emphasizes the importance of transparency, accountability, and effectiveness in managing regional budgets (APBD). This research employs a quantitative approach using a survey method through questionnaires distributed to government officials directly involved in budget preparation. The data were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results show that the implementation of both cash basis and accrual basis has a significant influence, both partially and simultaneously, on the quality of regional budget planning. These findings affirm that consistent implementation of accounting bases in accordance with standards not only improves fiscal data accuracy but also strengthens transparent and accountable financial governance while supporting the effectiveness of regional development.
Analisis Efektivitas dan Efisiensi Pengelolaan Dana Desa Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus: Desa Dewa Djara Kabupaten Sumba Tengah Rambu Sedu Oyi; Sodik, Sodik; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Village Fund management holds a strategic role in supporting rural development and improving community welfare; however, in many areas, including Dewa Djara Village, Central Sumba, its effectiveness and efficiency remain a challenge. This study aims to answer the main question of how far the Village Fund is managed effectively and efficiently and how it impacts community welfare. Using a descriptive qualitative design combined with financial ratio analysis, data were collected through documentation of the Village Budget (APBDes) and interviews with village officials and residents. The findings reveal that Village Fund management in Dewa Djara Village is still ineffective due to the low achievement of development goals, while its efficiency is considered pseudo as it mainly results from low budget absorption rather than actual savings. The main obstacles include delayed disbursement, limited human resource capacity, lack of transparency, and low community participation. These results highlight the need for accountable, transparent, and participatory financial governance to ensure the Village Fund truly contributes to community welfare. This research recommends strengthening the capacity of village officials, implementing stricter oversight mechanisms, and encouraging broader community involvement, while also providing a basis for future studies on more sustainable village financial management strategies.
Penerapan SAK EMKM Pada Usaha Mikro (Studi Kasus Pada Kopi Hashtag Di Kabupaten Malang) Wulandari, Novita Alja Widyiah; Fatoni, Irfan; Puspitosarie, Endah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4040

Abstract

AbstrakSebuah standar yang dikenal sebagai SAK EMKM mengatur rekening keuangan UMKM, khususnya usaha mikro. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana SAK EMKM diterapkan dan tantangan apa yang dihadapi perusahaan mikro saat mencatat dan melaporkan data keuangannya. Metodologi deskriptif kualitatif dan observasional digunakan dalam penelitian ini. menggunakan wawancara, observasi langsung, dan dokumentasi berupa pengumpulan laporan keuangan dari usaha mikro untuk mengumpulkan data. Dalam penelitian ini, pengumpulan data, penyortiran, penyajian, dan diskusi yang berkaitan dengan pencatatan awal, pengukuran/penilaian, penghentian pengakuan, dan pelaporan dilakukan keluar. Tahap selanjutnya kemudian berupa rekomendasi dan kesimpulan. Tahap selanjutnya kemudian berupa rekomendasi dan kesimpulan. Menurut temuan penelitian, SAK EMKM telah digunakan oleh usaha mikro untuk mencatat dan melaporkan informasi keuangan. Pengambilan keputusan bisnis didasarkan pada kriteria ini, yang juga memberikan laporan keuangan yang lebih valid.Kata kunci : Laporan keuangan, SAK EMKM, Usaha Mikro AbstractA standard known as SAK EMKM regulates the financial accounts of MSMEs, particularly micro- enterprises. The purpose of this study is to find out how SAK EMKM is applied and what challenges micro-enterprises face when recording and reporting their financial data. Qualitative and observational descriptive methodologies were used in this study. using interviews, direct observation, and documentation in the form of collecting financial reports from micro-enterprises to collect data. In this study, data collection, sorting, presentation, and discussion related to initial recording, measurement/assessment, derecognition, and reporting were carried out. The next stage is in the form of recommendations and conclusions. The next stage is in the form of recommendations and conclusions. According to research findings, SAK EMKM has been used by micro-enterprises to record and report financial information. Business decision making is based on these criteria, which also provides more valid financial statements.Keywords: financial statements, SAK EMKM, Micro Enterprises
Analisis Financial Distress Dengan Metode ZIJEWSKI (X-SCORE) Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Sari, Fitroh Sintha Febri Anggita; M.Sodik, M.Sodik; Puspitosarie, Endah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4158

Abstract

AbstrakPerusahaan Property dan Real Estate adalah perusahaan yang bergerak dalam hal pembangunan perumahan, apartemen, perkantoran, perusahaan, gedung dan fasilitas lainnya dimana memiliki peran dalam mendorong perekonomian sebuah negara. Dalam laporan Trend Data Pertumbuhan Industri Property dan Real Estate (per kuartal) penurunan pertumbuhan paling ekstrem terjadi pada kuartal II 2020 yaitu mencapai minus 0,26 % yang disebabkan oleh pandemi Covid-19. Perusahaan dapat dikatakan bangkrut biasanya diawali dengan kesulitan keuangan (Financial Distress) yang dapat dilihat melalui laporan keuangan.Ada beberapa jenis alat analisis pendeteksi kebangkrutan yang sudah ditemukan, dan yang paling banyak digunakan adalah analisis model Almant Z-Score, model Springate dan model Zmijewski. Dari metode Almant Z-Score , Springate dan Zmijewski metode analisis Zmijewski lah yang paling efektif karena metode ini sudah mewakili ekuitas, laba bersih, dan aset perusahaan sekaligus memiliki tingkat akurasi yang cukup tinggi dalam memprediksi tingkat financial distress suatu perusahaan.Penelitian ini menggunakan pendekatan kuantitatif dengan lokasi penelitian ini adalah perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI).Dari kriteria tersebut diperoleh sample yang dapat mewakili dari populasi tersebut sebanyak 44 perusahaan. Pada perusahaan Property dan Real Estate terdapat dua perusahaan yang dihitung menggunakan metode Zmijewski X-score mengalami perkembangan kondisi keuangan yang cukup baik yaitu perusahaan : Megapolitan Development Tbk, dan Modernland Realty Tbk. dimana perusahaan ini mampu keluar dari zona bahaya. Ada pula perusahaan yang selama 3 tahun tidak mampu keluar dari zona bahaya yaitu perusahaan Bhinakarya Jaya Abadi Tbk., namun di tahun 2021 perusahaan PP property Tbk dan Kota Satu Property Tbk berada dalam zona bahaya dimana pada tahun-tahun sebelumnya perusahaan ini berada dalam zona aman.Kata Kunci:Financial Distress, Zmijewski X-ScoreAbstractProperty and Real Estate Company is a company engaged in the construction of housing, apartments, offices, companies, buildings and other facilities which have a role in encouraging the economy of a country. In the Property and Real Estate Industry Growth Trend report (per quarter), the most extreme decline in growth occurred in the second quarter of 2020, reaching minus 0.26% due to the Covid-19 pandemic. Companies can be said to be bankrupt, usually starting with financial distress (Financial Distress) which can be seen through financial statements. There are several types of bankruptcy detection analysis tools that have been found, and the most widely used are the Almant Z-Score model analysis, Springate model and Zmijewski model. From the Almant Z-Score method, Springate and Zmijewski, the Zmijewski analysis method is the most effective because this method already represents the company's equity, net income, and assets as well as has a fairly high level of accuracy in predicting the level of financial distress of a company. This study uses a quantitative approach. with the location of this research is the Property and Real Estate sector companies listed on the Indonesia Stock Exchange (BEI). From these criteria obtained a sample that can represent the population as many as 44 companies. In Property and Real Estate companies, there are two companies calculated using the Zmijewski X- score method that have developed fairly good financial conditions, namely: Megapolitan Development Tbk, and Modernland Realty Tbk. where the company is able to get out of the danger zone. There are also companies that have been unable to get out of the danger zone for 3 years, namely Bhinakarya Jaya Abadi Tbk., but in 2021 PP property Tbk and Kota Satu Property Tbk are in a danger zone where in previous years these companies were in a safe zone.Keywords: Financial Distress, Zmijewski X-Score
Pengaruh Penghapusan Dana Talangan Haji Di PT Bank Muamalat Indonesia, Tbk Kantor Cabang Batu Sabilla, Mamira Alda; Soedjono, Soedjono; HS, M.Ali; Puspitosarie, Endah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4211

Abstract

AbstrakPenelitian ini bertujun untuk mengetahui alasan penghapusan dana talangan haji tersebut. Rumusan masalah dalam penulisan laporan tugas akhir ini adalah apa faktor faktor yang mempengarunhi penghapusan dana talangan haji di Bank Muamalat Indonesia KCP Batu dan apa saja solusi yang diberikan oleh bank dengan menghapusnya talangan haji.Peneliti menggunakan data-data internal maupun eksternal dari PT Bank Muamalat Indonesia Tbk Cabang pembantu Batu. Pengumpulan data dengan teknik wawancara, observasi, dan atudi kepustakaan. Hasil penelitian menunjukkan bahwa analisa pada Bank Muamlat Indonesia KCP Batu dapat diterapkan dengan baik agar meningkatkan kepercayaan nasabah dan kepuasan nasabah.Kata kunci : Penghapusan talangan haji, Dana talangan hajiAbstractThis study aims to determine the reason for the abolition of the hajj bailout funds. The formulation of the problem in writing this final report is what are the factors that influence the abolition of the Hajj bailout at Bank Muamalat Indonesia KCP Batu and what are the solutions provided by the bank by removing the Hajj bailout.Researchers used internal and external data from PT Bank Muamalat Indonesia Tbk Batu sub-branches. Collecting data by interview, observation, and literature study. The results showed that the analysis at Bank Muamlat Indonesia KCP Batu could be applied properly in order to increase customer trust and customer satisfaction.Keywords: Elimination of Hajj bailouts, Hajj bailouts
Pengaruh Kualitas Laporan Keuangan dan Penerapan Good Governance terhadap Akuntabilitas Kinerja pada Instansi Pemerintah Daerah Kota Pasuruan Pramesiatari, Regita Adhi; Sodik, H. M.; Puspitosarie, Endah
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan dan penerapan good governance terhadap akuntabilitas kinerja pada instansi pemerintah daerah Kota Pasuruan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh Satuan Kerja Perangkat Daerah (SKPD) di lingkungan Pemerintah Kota Pasuruan. Sampel pada penelitian ini yaitu 33 SKPD dengan perwakilan 4 orang per SKPD dan diperoleh 109 responden dari 132 responden. Sumber data dalam penelitian ini yaitu data primer dan data sekunder melalui kuesioner secara langsung. Analisis data yang digunakan yaitu analisis regresi linear berganda. Dari hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan berpengaruh signifikan terhadap akuntabilitas kinerja dengan nilai sig 0,003 < 0,05. Untuk hasil penelitian penerapan good governance memiliki pengaruh secara signifikan dengan nilai sig sebesar 0,003 < 0,05. Dan hasil penelitian secara simultan pengaruh kualitas laporan keuangan dan penerapan good governance memiliki pengaruh yang signifikan terhadap akuntabilitas kinerja dengan perolehan hasil perhitungan uji F sebesar 0,000 < 0,05.
PENINGKATAN KINERJA BUMDES BANGLIAWAN MELALUI PENDAMPINGAN DI BIDANG SISTEM INFORMASI AKUNTANSI DAN PENCATATAN AKUNTANSI Fatkhurohman, Fatkhurohman; Anggarani, Dwi; Puspitosarie, Endah
Prosidia Widya Saintek Vol. 2 No. 2 (2023)
Publisher : Universitas Widyagama Malang

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BUM Desa Bangliawan didirikan berdasarkan musyawarah desa yang kemudian hasil musyawarah tersebut ditetapkan dengan Peraturan Desa yang bergerak dalam 3 unit usaha, yaitu unit usaha pengelolaan air desa, unit usaha pujasera dan unit usaha ketahanan pangan. Dalam kegiatannya, BUM Desa Bangliawan tidak hanya berorientasi pada keuntungan keuangan, tetapi juga berorientasi untuk mendukung peningkatan kesejahteraan masyarakat desa serta mengembangkan unit usaha dalam mendayagunakan potensi ekonomi di Desa Mangliawan. Sistem Informasi Akuntansi juga sangat diperlukan dalam pengelolaan BUM Desa Bangliawan, yang bermanfaat juga untuk meningkatkan pengendalian internal, mengamankan  aset yang ditanamkan pada BUM Desa, supaya benar benar berfungsi untuk kesejahteraan masyarakat desa serta dapat meningkatkan kinerja BUM Desa itu sendiri. Apabila pengendalian internal pada BUM Desa lemah, akan dapat mengakibatkan anggota atau karyawan memiliki kesempatan untuk melakukan kecurangan yang tentunya merugikan BUM Desa tersebut. Selain SIA, aspek akuntansi juga merupakan hal penting pada BUM Desa Bangliawan untuk bisa menghasilkan proses pencatatan transaksi yang benar, proses pengklasifikasian, dan proses penyajian serta pelaporan keuangan yang sesuai dengan Standar Akuntansi Publik.
Co-Authors Agustina, Lani Ahmad Daqiqi Ahmad Tahir, Marjani Alif Fidiyanti Mulyani Alodia Salsabila Putri Wijaya Ana Sopanah, Ana Apriliana, Larasati Azizati Arsita Putri Baity, Nurul Chauliah Fatma Putri Dinzanaqa Apsari, Friska Bella Dita Andhini Setiyowati Dwi Anggarani Emanuel Antonius Wuri Koten Fatkhurohman Fatkhurohman Gunarianto Gunarianto HS, M.Ali Indah Dewi Nurhayati Irawati, Sofya Irfan Fatoni Khojanah Hasan, Khojanah M. Sodik M.Sodik, M.Sodik Marjani Ahmad Tahir Maulidiyah, Triyanti Muhammad Sodik Muhammad Tulus Efendi Nirmala, Ni Made Fiera Lidya Nur, Mawar Maulana Nuraini, Rachma Yanvi Nurul Baity Pramesiatari, Regita Adhi Putra, Rangga Pahlevi Raditya Maulana Hasjim Rambu Sedu Oyi Sabilla, Mamira Alda Sari, Fitroh Sintha Febri Anggita Sekar Darma Revika Setioputri, Agustina Mega Sodik Sodik, Sodik Sodik, H. M. Sodik, M Sodik, M. Soedjono Soedjono Syamsul Bahri Tahir, Marjani Ahmad Vebiola Puspa Asa Pujangga Wahyudi, Untung Widiapsari, Yurike Dewi Wulandari, Novita Alja Widyiah Zainuddin Zainuddin