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All Journal International Journal of Evaluation and Research in Education (IJERE) Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Sinergi Akademisi dan Masyarakat
Ifa Ratifah
Universitas Pasundan
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Komitmen Organisasi Memoderasi Pengaruh Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Ratifah, Ifa; Ridwan, Mochammad
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
Publisher : Jurnal Trikonomika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

BPK report in 2011 on the financial statements of local government show there are 1401 case of weakness due to accounting and reporting. This poses problems for local governments to improve the quality of financial reporting is characterized by the release of opinion. Implementation of the financial accounting system will not be adequate without the support of the organization’s commitment in creating good quality financial statements. This study examined the effect of the regional financial accounting system on the quality of financial statements with organization commitment as moderating variable. Data were collected from 28 of the accounting department in Kabupaten Karawang. Data were analyzed using Moderated Regression Analysis (MRA). The results of empirical studies indicate that theregional financial accounting system has a significant effect on the quality of financial reporting. Similarly, by adding commitment of the organization as moderating variable, the regional financial accounting system has a significant effect.
INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE Ifa Ratifah; Peni Nuraeni
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4248

Abstract

The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.
DO FINANCIAL RATIO PREDICTING FINANCIAL DISTRESS IN LOCAL GOVERNMENT Melati Tegari Islamiyah; Ifa Ratifah; Firdaus Firdaus
Jurnal Riset Bisnis dan Manajemen Vol. 15 No. 01 (2022): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v15i01.4797

Abstract

This study was conducted with the aim of testing and analyzing the effect of financial independence and the degree of decentralization on financial distress in districts and cities in West Java province for the 2015-2019 period. The sampling technique used is non-probability sampling with sampling the sample is saturated sampling. The method used in this research is descriptive and verification method. The data collection technique used was secondary data obtained from the Supreme Audit Agency (BPK). The population of this study is all districts and cities in West Java Province in the 2015-2019 Fiscal Year. The number of regencies and cities in West Java Province in the 2015-2019 Fiscal Year is 27. The results of data analysis show that financial independence has a negative effect on financial distress and the degree of decentralization has a positive effect on financial distress
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE Ietje Nazaruddin; Nisa Nirmala; Siti Fatimah; Ifa Ratifah
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6431

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
Technology readiness in enterprise resource planning gamification to improve student learning outcomes Budi Septiawan; Ayatulloh Michael Musyaffi; Martin Quinn; Ifa Ratifah
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25226

Abstract

In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students’ readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education.
MEMBANGUN ENTREPRENEUR PROFESIONAL MELALUI AKUNTABILITAS Hermawan, Atang; Sariwulan, Taty; Adha Minaryanti, Annisa; Ratifah, Ifa; Noch, Moch
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 2 No 1 (2024): Jurnal Sikama
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v2i1.37

Abstract

Pengelolaan keuangan pada UMKM saat ini bisa dikatakan cukup sulit, bukan karena tidak adanya standar baku atau pedoman, karena Ikatan Akuntan Indonesia atau IAI sudah mempersiapkan standar akuntansi keuangan khusus EMKM (Entitas Mikro Kecil dan Menengah). Rendahnya kesadaran akan pengelolaan keuangan yang baik didasarkan pada rendahnya kemauan dan pengetahuan akan pengelolaan keuangan. Proses pengelolaan keuangan akan sangat krusial dan fundamental bagi sektor UMKM, pengelolaan keuangan termasuk didalamnya adalah pencatatan transaksi akuntansi, penentuan laba rugi dan juga identifikasi persediaan barang yang ada di gudang. Pengelolaan keuangan yang baik akan menghasilkan informasi keuangan yang akurat, sehingga pengusaha dapat mengambil keputusan secara cepat dan relevan. Pembuatan akuntansi sederhana akan menjadi fokus dalam pengabdian pada masyarakat ini, dimana tim PkM akan memberikan solusi bagaimana cara membuat percatatan akuntansi yang sederhana. Metode yang digunakan dalam pengabdian pada masyarakat untuk menyelenggarakan pelatihan penyusun akuntansi sederhana bagi para UMKM.. Pada tahap ini peserta diberikan penjelasan bagaimana cara menghitung dan membuat persamaan akuntansibeserta dengan contoh kasusnya. Dengan adanya pelatihan ini, diharapkan agar para peserta pelatihan dapat membuat laporan pembukuan akuntansi sederhana secara konsisten.
Upaya Meningkatan Kemampuan Penyusunan Laporan Keuangan Sederana Bagi Usaha Mikro Kecil dan Menengah (UMKM) Minaryanti, Annisa Adha; Ratifah, Ifa; Castellani, Justinia; Tonthawi, Anne; Landarica, Bingky Aresia
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14161

Abstract

Pencatatan keuangan atau akuntansi harus sesuai dengan setiap transaksi yang terjadi dan berdasarkan standar akuntansi yang berlaku. Standar akuntansi mempunyai perlakuan akuntansi mulai pengakuan, pengukuran, penyajian maupun pengungkapan, dan tentunya dapat menjadi dasar untuk menyusun laporan keuangan yang andal. Namun dalam pelaksanaanya, pembukuan tersebut merupakan hal yang sulit bagi pengusaha UMKM karena keterbatasan pengetahuan terhadap ilmu akuntansi, rumitnya proses akutansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi pengusaha UMKM. Fenomena seperti ini tentunya sering ditemukan pada UMKM, karena belum adanya kesadaran dari para pelaku UMKM tentang pentingnya pencatatan akuntansi pada usahanya, untuk menumbuhkan kesadaran tersebut maka diadakan pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM. Adapun metode yang digunakan dalam pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM, antara lain diadakannya pendampingan pelatihan penyusunan keuangan sederhana. Pada tahap ini peserta diberikan penjelasan bagaimana cara menghitung dan membuat laporan mengenai Laporan Penerimaan Kas, Laporan Pengeluaran Kas, Menentukan Laba Rugi, dan menghitung Persediann Barang. Dengan adanya pelatihan ini, diharapkan agar para peserta pelatihan dapat membuat laporan pembukuan akuntansi sederhana secara konsisten.
PENGKLASTERAN PEMERINTAH DESA DI KABUPATEN PURWAKARTA BERDASARKAN UKURAN DESA Amelinda, Melly; Zihan, Zihan; Ratifah, Ifa
Brainy: Jurnal Riset Mahasiswa Vol 5 No 2 (2024): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v5i2.122

Abstract

Pengklasteran desa di Kabupaten Purwakarta berdasarkan ukuran desa dengan indikator pendapatan, aset tetap, luas wilayah dan jumlah penduduk dapat memberikan gambaran jelas tentang bagaimana perbedaan ukuran desa. Penelitian ini bertujuan untuk mengidentifikasi pengklasteran desa yang dapat membantu merumuskan kebijakan pembangunan yang lebih merata, serta untuk mengetahui karakteristik pemerintah desa yang bervariasi diantara klaster-klaster yang akan terbentuk. Penelitian ini menggunakan metode penelitian kualitatif deskriptif, dimana data diperoleh secara sekunder melalui publikasi buku Badan Pusat Statistik (BPS) Purwakarta dan Dinas Pemberdayaan Masyarakat dan Desa (DPMD) Purwakarta berupa laporan realisasi atau rencana anggaran, dan laporan kekayaan desa. Hasil penelitian menunjukkan bahwa klaster 1 beranggotakan 45 desa merupakan pengelompokkan pemerintah desa dengan karakteristik kurang efisien. Klaster 2 beranggotakan 131 desa yang merupakan pengelompokkan Pemerintah desa dengan karakteristik kurang produktif. Klaster 3 beranggotakan 1 desa yang merupakan pengelompokkan pemerintah desa dengan karakteristik mandiri, dan klaster 4 beranggotakan 6 desa yang merupakan pengelompokkan pemerintah desa dengan karakteristik terpencil/tertinggal.
Increased competency in preparing feasibility study documents for pasteurized milk processing business Rostiana, Endang; Ratnamiasih, Ina; Ratifah, Ifa; Herdiansyah, Endra; Baihaqi, Muhammad Iqbal; Gumilar, Dedi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i1.21437

Abstract

This study aims to analyze the business feasibility of the pasteurized milk production reactivation program in the Milk Processing (MP) business unit.  Feasibility analysis is carried out based on technical and production aspects, market and marketing aspects, management and human resource aspects, and financial aspects. The research method uses business feasibility analysis methods with observation, interview, and literature study approaches. The data collected consists of primary data and secondary data. Primary data collected in the form of questionnaires given to consumers in expressing their opinions on marketing aspects.  Furthermore, the secondary data used includes financial statements, sales reports, and production reports of the MP business unit of PT Agronesia. The results showed that the plan to re-operate the MP-BMC business unit of PT. Agronesia with a planned production of three products, namely pasteurized milk, yogurt, and ice cream estimated in the next 10 years is feasible to run. This feasibility is viewed from the financial aspect by calculating investment criteria, namely Net Present Value (NPV), Interest Rate of Return (IRR), Net Benefit Cost Ratio (B/C Ratio), and Pay Back Period (PBP), which is supported by the feasibility of other business managerial aspects.
Co-Authors Amelinda, Melly Annisa Adha Minaryanti Atang Hermawan Baihaqi, Muhammad Iqbal Budi Septiawan Dedi Gumilar Endang Rostiana Firdaus Firdaus Herdiansyah, Endra Ietje Nazaruddin Ina Ratnamiasih Justinia Castellani Landarica, Bingky Aresia Martin Quinn Melati Tegari Islamiyah Mochammad Ridwan Musyaffi, Ayatulloh Michael Nisa Nirmala Noch, Moch Peni Nuraeni Sariwulan, Taty Siti Fatimah Tonthawi, Anne Zihan, Zihan