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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Jurnal Akuntansi AKUNESA Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Aisyaturrahmi
Universitas Negeri Surabaya
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CASES BASED LEARNING DAN DIRECT INSTRUCTION UNTUK MENINGKATKAN KEAKTIFAN SERTA HASIL BELAJAR STUDI PADA MAHASISWA MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN Aisyaturrahmi, A
An-Nisbah: Jurnal Ekonomi Syariah Vol 2, No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.127-144

Abstract

This research aims to improve activity and learning outcomes of students in the subject of Advanced Financial Accounting especially the material headquarters and branch offices by integrating the model of cases based learning and direct instruction. In the model case based learning, students are faced with a real case to be solved. Therefore, it stimulates their activities in learning. While,the model of direct instruction is a declarative and procedural learning process that makes students more understand the material. The results of this study show that there is the increase of activity and learning outcomes of students, evidenced by the increase of value and percentage of learning outcomes in the course of Advanced Financial Accounting.Keywords: Cases Based Learning, Direct Instruction, Activity, andLearning Outcomes of Students.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI GOJEK DI KOTA SURABAYA Haladi, Athira Yasmin; *, Aisyaturrahmi
An-Nisbah: Jurnal Ekonomi Syariah Vol 5, No 1 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.5.1.358-375

Abstract

Abstract: Business in the field of public transport, especially those communities needed to help with daily activities. With a lot of public transportation offered more diverse in the city of Surabaya so that make transportation services company compete with each other. Gojek is public transportation technology based applications that provide services such as go-riding, go-cars, go-send, go-mart, go-box,and more. In the services provided gojek there are complaints from customers therefore the author makes this article to determine the effect of the quality of services provided gojek in Surabaya on customer satisfaction. Dimensions of the independent variables of research that is tangible, assurance, empathy, reliability, responsiveness, and the dependent variable of customer satisfaction research.Based on the results showed that the quality of service (tangible, reliability, responsiveness, assurance, and empathy) has positive influence on customer satisfaction by 42.4%, while 57.6% is influenced by othervariables not examined by the researcher.
Effective Audit Procedures: Is It Auditor's Characters and Proffesional Sceptism Matters? Aisyaturrahmi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p83-93

Abstract

The aim of this study is to examine the auditors characteristics and the selection of effective audit procedures by introducing professional scepticism as an intervening variable. In this study the author focuses on gender, experience and personality type. We examine to what extent such characteristics influence the selection of effective audit procedures. We conducted a survey for practitioners who actively work in the public accountant firms in East Java province. The results show that professional scepticism which is treated as an intervening variable do not play role on the relationships between gender and experience and the selection of effective audit procedures. In contrast, it help us to explain the relationships between personality type and the selection of effective audit procedures
Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak Ningtyas, Adinda Suci Cahya; Aisyaturrahmi, Aisyaturrahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6611

Abstract

The purpose of this study is to examine and analyze the effect of the Voluntary Disclosure Program (VDP) on the perception of taxpayers, and is moderated by government trust. The data collection technique used in this study is convenience sampling. This study used a sample of 115 respondents from KPP Pratama Surabaya Mulyorejo. The data used are primary data obtained through questionnaires and interviews with taxpayers. The data analysis technique used validity, reliability, classical assumptions and MRA (Moderated Regression Analysis). The results of the research based on hypothesis testing, namely the Voluntary Disclosure Program (X) partially statistically has an influence on the Taxpayer Perception (Y) and moderated by the Government Trust (Z) can strengthen the influence between the regression models.
Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak Adinda Suci Cahya Ningtyas; Aisyaturrahmi Aisyaturrahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6611

Abstract

The purpose of this study is to examine and analyze the effect of the Voluntary Disclosure Program (VDP) on the perception of taxpayers, and is moderated by government trust. The data collection technique used in this study is convenience sampling. This study used a sample of 115 respondents from KPP Pratama Surabaya Mulyorejo. The data used are primary data obtained through questionnaires and interviews with taxpayers. The data analysis technique used validity, reliability, classical assumptions and MRA (Moderated Regression Analysis). The results of the research based on hypothesis testing, namely the Voluntary Disclosure Program (X) partially statistically has an influence on the Taxpayer Perception (Y) and moderated by the Government Trust (Z) can strengthen the influence between the regression models.
Kendala Standarisasi Pelaporan Pertanggungjawaban Pengurus Koperasi Primer Petani Gula di Wilayah Jawa Timur Dewi Prastiwi; Made Dudy Satyawan; Aisyaturrahmi Aisyaturrahmi; Hariyati Hariyati
Abimanyu : Jornal of Community Engagement Vol 1 No 2 (2020): August 2020
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.111 KB) | DOI: 10.26740/abi.v1i2.6630

Abstract

Peran koperasi sangat penting dalam menumbuhkan dan mengembangkan potensi ekonomi kerakyatan, oleh karena itu agar berdaya guna maka koperasi harus dikelola dengan baik. Survival koperasi dalam kenyataannya harus didukung oleh sistem pelaporan yang handal, rasional efektif dan efisien sehingga kehadirannya dapat dirasakan manfaatnya oleh masyarakat dan lingkungan sekitarnya. KUB Rosan Kencana merupakan Koperasi Sekunder sebagai wadah resmi petani tebu di Jawa Timur yang memiliki anggota sebanyak 46 Koperasi Primer. Keseragaman pandangan (standarisasi), timeline penyusunan rencana kerja, dan pertanggung jawaban sangat diperlukan. Tujuan keseragaman atau standarisasi adalah meningkatkan kredibilitas dan kepercayaan pihak yang berkepentingan, bukan hanya sebagai pertanggungjawaban pengurus kepada anggota atas pengelolaan keuangan koperasi, melainkan juga sebagai tolok ukur prestasi dan manfaat yang telah dicapai oleh koperasi yang sangat diperlukan oleh pihak-pihak lain yang berkepentingan. Namun pada umumnya laporan Koperasi Primer belum terstandar, hal ini disebabkan karena: 1)  belum terdapat pedoman standarisasi pelaporan dari koperasi sekunder; 2) laporan pertanggungjawaban koperasi dilakukan sesuai dengan kemampuan para pengurus atau pengelola; 3) minimnya pemahaman pengelolaan keuangan dan pelaporan keuangan yang baik dan benar; 4) intepretasi aturan perkoperasian yang berbeda-beda.
Optimalisasi Gerakan Masyarakat Hidup Sehat (GERMAS) Melalui Sosialisasi Perilaku Hidup Bersih Dan Sehat (PHBS) Bagi Masyarakat Loggar Bhilawa; Dian Anita Nuswantara; Dewi Prastiwi; Aisyaturrahmi Aisyaturrahmi
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1571.088 KB) | DOI: 10.26740/abi.v2i1.11083

Abstract

The Government of the Republic of Indonesia has issued Presidential Decree of the Republic of Indonesia number 11 of 2020 concerning the Determination of the 2019 Corona Virus Disease Public Health Emergency (COVID-19). In this Presidential Decree, the President designated Corona Virus Disease 2019 (COVID-19) as a type of disease that causes a Public Health Emergency. As well as establishing a Public Health Emergency for Corona Virus Disease 2019 (COVID-l9) in Indonesia, which must be made in accordance with the provisions of laws and regulations. In addition to issuing Presidential Decree number 11 of 2020, the government also issued Government Regulation 21/2020 concerning Large-Scale Social Restrictions in the context of Accelerating the Management of Corona Virus Disease (COVID-19). PP 21 of 2020 concerning Large-Scale Social Restrictions in the context of the Acceleration of Handling of Corona Virus Disease (COVID-19) regulates the Implementation of Large-Scale Social Restrictions stipulated by the Minister of Health and can be carried out by the Regional Government based on the approval of the Minister of Health. One of the efforts to maintain health is by applying personal hygiene so as not to become a carrier of the virus for other people. Based on WHO recommendations as well as the Surabaya City PSBB, residents are asked to implement PHBS according to WHO recommendations. This PKM is more functioned to provide information back to the public regarding PHBS efforts in accordance with WHO recommendations for maintaining personal health. It is hoped that with the implementation of this activity, the residents of the orphanage will be more aware of personal hygiene and also apply health protocols in their daily lives so that they can break the chain of transmission of Covid 19.
Pelatihan Pengelolaan Keuangan dan Pelaporan Pajak di KUB Sukses Sejahtera Aisyaturrahmi Aisyaturrahmi; Dian Anita Nuswantara; Dewi Prastiwi; Loggar Bhilawa
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p40-56

Abstract

Laporan keuangan serta kewajiban pajak terutang merupakan informasi yang relevan dalam pengambilan keputusan pengembangan usaha UMKM. Keterbatasan sumber daya manusia serta pengetahuan pemilik menjadikan para pemilik UMKM belum memahami pentingnya informasi keuangan dalam pengambilan keputusan pengembangan usaha. Usaha Mikro Kecil Menengah (UMKM) merupakan gerakan ekonomi kerakyatan yang masih dikelola secara konvensional yang menjadi salah satu potensi perekonomian dan mata pencaharian masyarakat. Diperlukan suatu Gerakan untuk meningkatkan kemampuan manajerial UMKM untuk dapat bertahan dalam persaingan usaha serta kondisi pandemic saat ini. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan pengelolaan keuangan dan perpajakan di KUB Sukses Sejahtera secara online. Dengan metode pelatihan online diharapkan dapat meningkatkan pengetahuan dan kemampuan pelaku usaha mikro dalam pencatatan pengelolaan keuangan, sehingga ke depan dapat mengambil keputusan yang tepat untuk keberlanjutan usahanya.
APAKAH KUALITAS AUDIT DAPAT MEMPENGARUHI AUDIT REPORT LAG DI MASA PANDEMI COVID-19? Thohiroh, Laya Alil; Aisyaturrahmi, Aisyaturrahmi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1911

Abstract

Penelitian ini memiliki tujuan guna menguji pengaruh kualitas audit dengan variabel audit firm size, audit tenure, auditor spesialisasi industri, serta audit fee terhadap audit report lag. Jenis studi yang digunakan adalah riset kuantitatif dengan memanfaatkan data sekunder yaitu annual report tahun 2020, pengumpulan sampel melalui metode nonprobability yakni purposive sampling dan diperoleh 556 data final untuk dilakukan pengujian. Pengujian hipotesa melalui analisis regresi linier berganda dengan temuan uji menyatakan bahwa variabel audit firm size dan audit fee mempunyai pengaruh negatif atas audit report lag, sementara variabel auditor spesialisasi industri dan audit tenure tidak memberikan pengaruh atas audit report lag.
DAMPAK PANDEMI COVID-19 DALAM MENENTUKAN PROSEDUR AUDIT PERSEDIAAN Syakira, Nabila Izza; Aisyaturrahmi, Aisyaturrahmi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.367 KB) | DOI: 10.31955/mea.v6i2.2162

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pandemi Covid-19 dalam menentukan prosedur audit persediaan dan apa perbedaan prosedur audit sebelum dan sesudah pandemi Covid-19 yang disusun oleh Kantor Akuntan Publik (KAP) khususnya prosedur untuk mengaudit persediaan. Jenis penelitian ini adalah deskriptif kualitatif dengan menggunakan metode wawancara. Penulis melakukan wawancara dengan senior auditor dari tiga Kantor Akuntan Publik di Kota Surabaya. Hasil Penelitian menunjukkan bahwa masuknya virus Covid-19 ke Indonesia membawa dampak pada prosedur audit khususnya pada akun persediaan. Prosedur audit pada akun persediaan yang normalnya dilakukan dengan kunjungan ke gudang klien, sejak masuknya Covid-19 lebih memanfaatkan penggunaan teknologi.
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Bonnie Soeherman Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fidelis Arastyo Andono, Fidelis Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Maulidi, Ach Miati Hana Pertiwi Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Pujiono Pujiono Soetomo, Fernando Yorhans Syakira, Nabila Izza Tarekar, Nella Juwita Thohiroh, Laya Alil Wydianti, Lilyana