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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan Inklusif: Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sosial Humaniora Sigli Publica: Jurnal Pemikiran Administrasi Negara International Journal of Demos Journal La Bisecoman Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Jurnal Impresi Indonesia Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences PEKBIS Journal of Accounting and Finance Management (JAFM) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Service Journal Markcount Finance Lucerna : Jurnal Riset Pendidikan dan Pembelajaran IIJSE Journal Of Economic Sciences (Ekuisci) Journal Socio Humanities Review Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Ida Rosnidah
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Financial Literacy, Risk of Use and Benefit on Interest in Transactions Using QRIS in Generation Z Yanti, Lutvi; Nuramelia, Alya; Ridayanti, Hilda; Rosnidah, Ida
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1751

Abstract

This quantitative research analyzes Financial literacy's impact, risks of use, and benefits of transaction interest using QRIS for Generation Z in Cirebon City. The object of this research is Generation Z in Cirebon, with a sample size of 402 people. Information was collected by conveying surveys through Google form; partial least squares (PLS) tools three analysis was used to examine the data. This research shows the results that financial literacy has a noteworthy and favorable impact on the interest variable in making transactions utilizing QRIS in Generation Z. The risk of use has a favorable and remarkable effect on the variable curiosity about transacting utilizing QRIS in Generation Z. The study's findings demonstrate that financial literacy has an influence quite a considerable favorable impact upon QRIS interest in Generation Z. The anticipated outcomes of this study will offer material regarding readers to increase their knowledge about the elements influencing interest in transacting utilizing QRIS in Generation Z. It can increase interest in transacting using QRIS.
PENERAPAN LAPORAN KEUANGAN DENGAN SAK EMKM BERBASIS IT PADA UMKM DI KOTA CIREBON Rosnidah, Ida; Fatimah, Siska Ernawati; Hadiyati, Siti Nur
Jurnal Dharma Bhakti Ekuitas Vol. 6 No. 2 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v6i2.427

Abstract

Pencatatan dan penyusunan laporan keuangan merupakan kegiatan yang tidak dapat dipisahkan dari seluruh kegiatan operasional entitas UMKM. Dengan penerapan Standar Akuntasi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM), para pelaku UMKM tidak boleh abai terhadap standar ini. Ditambah lagi perkembangan teknologi informasi sangat membantu para pelaku UMKM. Namun ternyata, terdapat UMKM yang belum sepenuhnya melakukan pencatatan dan penyusunan laporan keuangan. Sebagimana kita ketahui bahwa laporan keuangan merupakan dokumen yang harus ada ketika UMKM akan mengajukan pinjaman ke lembaga keuangan dan perbankan. Oleh karena itu, kegiatan pendampingan menjadi suatu kegiatan yang sangat strategis. Pendampingan dilaksanakan secara langsung dimulai dengan pengenalan pemahaman akuntansi sederhana. Hasil yang dicapai yaitu UMKM mampu membuat laporan keuangan sederhana. Pendampingan semacam ini harus terus dilakuan secara berkelanjutan sehingga pada akhirnya UMKM mampu menerapkan SAK EMKM berbasis IT dalam laporan keuangannya.
The Effect of Internal Control, Human Resource Competence, Audit Activities on the Effectiveness of the Use of Village Funds Maruwah, Intan Nur; Putri, Adinda Felisa; Rosnidah, Ida; Salta, Salta
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.836

Abstract

Background. The performance of village officials in managing the village budget has a significant impact on the effective utilization of village funds. Indonesian: According to Law No. 16 of 2019 from the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia, programs or activities related to the empowerment and development of village communities are prioritized when using all village funds. Aims. The purpose of this study is to investigate the impact of internal control, human resource competence, and audit practices on the effectiveness of village funds utilization in Village X, District X, Majalengka Regency. The efficiency of village funds is a dependent variable that is analyzed, while internal control, human resource competence, and audit activities are independent factors that are examined. Methods. This study uses a quantitative methodology. Approximately 100 households were given questionnaires to complete, allowing for the collection of data. The impact of independent and dependent factors on the efficiency of village budget utilization was then determined using multiple regression analysis to test the data. Result. The findings show that the efficiency of village budget utilization is significantly influenced by internal control, human resource competence, and audit activities. To expand our understanding of the relationships between the variables that have been studied. Conclusion. The results of this research will help village officials in improving the quality of their performance, for local governments are expected to be able to support by providing resources that have special competencies in their respective fields. Implementation. This research adds to the global understanding of best practices in public financial management at the local level, particularly in developing countries with similar village fund schemes
The Influence of Internal Audit Effectiveness in Using Information Technology to Improve Audit Quality Meilani, Avivah; Tifani, Mutiara; Wijaya, Nela Nafilah; Rosnidah, Ida
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1030

Abstract

This study aims to examine the effect of internal audit effectiveness on audit quality with the use of information technology as an intervening variable. This study is motivated by the importance of the role of internal auditors in ensuring accountable governance, as well as the increasing need for IT in the audit process in this digitalization era. The data analysis technique used is path analysis with a quantitative approach, and the mediation test using the Sobel test. The results of this study indicate that internal audit effectiveness affects audit quality with the use of information technology, this finding shows that information technology plays an important role in strengthening the impact of internal audit effectiveness on the quality of the resulting audit.
Implementation of the Smart Indonesia Program in Order to Improve the Quality of Education at Madrasah Aliyah Ma'had Al-Zaytun Agustiningsih, Puji; Rosnidah, Ida; Prayitno, Arief
Publica: Jurnal Pemikiran Administrasi Negara Vol. 15 No. 3 (2023): Pemikiran Administrasi Negara 7 ( SPESIAL ISSUE )
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i3.31484

Abstract

The Smart Indonesia Program, hereinafter referred to as PIP, is a government cash transfer provided to students whose parents are not and/or less able to afford their education, as a continuation and expansion of the target of the Poor Student Assistance (BSM) program. Problems in implementing the Smart Indonesia Program include disbursement that is too slow so that there are students who have graduated from school and returned to their homes spread across several provinces cannot disburse aid funds, lack of understanding from parents and the PIP disbursement process that requires students to come to the distribution bank resulting in many students permitting and disrupting the learning process. The research was conducted at Madrasah Aliyah Ma'had Al-Zaytun in Agntar District, Indramayu Regency. The purpose of this study is to analyze the Implementation of the Smart Indonesia Program, supporting and inhibiting factors and solutions using the theory of Merilee S. Grindle Implementation. The method used in this study is a descriptive qualitative method. Data were obtained from interviews with the Head of Madrasah, Maadrasah Operator/Treasurer and PIP recipient students. Based on the research results, the implementation of the Smart Indonesia Program in order to improve the quality of education at Madrasah Aliyah Ma'had Al-Zaytun has been optimal so that it can improve the quality of education.
Implementation of Certification Policy at Madrasah Tsanawiyah Ma'had Al-Zaytun, Gantar, Indramayu District Sepriati, Umi; Rosnidah, Ida; Nursahidin, Nursahidin
Publica: Jurnal Pemikiran Administrasi Negara Vol. 15 No. 3 (2023): Pemikiran Administrasi Negara 7 ( SPESIAL ISSUE )
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i3.31486

Abstract

This research aims to analyze the implementation of teacher certification policies at Madrasah Tsanawiyah Ma'had Al-Zaytun. The approach used is qualitative with descriptive methods and data collection techniques carried out by triangulation. The results of the research show that implementers and teachers at Madrasah Tsanawiyah Ma'had Al-Zaytun have a clear understanding of certification policy standards, although the targets of this policy have not been fully achieved, as can be seen from the fact that there are still MTs teachers who have not been certified. In terms of resources, conditions are considered to be quite adequate, including communication between organizations that runs smoothly without obstacles. The characteristics of implementers show that they have competencies that support the implementation of certification policies, as well as carry out good supervision. The implementor's disposition also looks positive, with a good response and strong responsibility in implementing the teacher certification policy. Social and economic factors are recognized as supporting the implementation of certification. However, from a political perspective, there are impacts related to the delay in certification benefits, which are indicated to be related to criminal charges involving the leadership of Ma'had Al-Zaytun. Overall, this research concludes that the implementation of the teacher certification policy at Madrasah Tsanawiyah Ma'had Al-Zaytun faces several obstacles, but also shows progress in certain aspects. Improvement efforts and appropriate solutions need to be identified to increase the effectiveness of teacher certification policies in the future.
Information systems application to improve the financial statements presentation (Case study of PT XYZ) Rindiani, Rindiani; Angelita, Salsa; Alfarez, Rifqy Aufa; Rosnidah, Ida; Krisdiana, Krisdiana
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 8 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i8.887

Abstract

This study aims to know and analyze the application of sales information systems and accounting information systems that aim to improve the quality of financial statements. This study uses descriptive qualitative research methods by comparing theory and practice/implementation of information systems at PT XYZ. The main focus of this study is how to apply the sales information system and the accounting information system so that the process of preparing financial statements, especially income statements, balance sheets, changes in capital and cash flow statements, can be presented on time to management. The research results are as follows: (1) The manual process of transfer of sales data to Accurate Online resulted in delays in the preparation of financial statement, affecting management's ability to make decisions based on up-to-date financial information. (2) The new system improves inventory control, smoother returns, and balance sheet position. (3) The study suggests a new system for e-commerce transactions, especially online, as trends in marketplaces like Shopee, Tokopedia, and TikTok have significantly impacted Indonesian shopping.
Fraudulent Financial Reporting Detection Model in the Technology Industry: Case Study in Indonesia Gina Arasy Noer; Putri Viona Pansesti; Ida Rosnidah
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9334

Abstract

Since technology companies' stock performance has skyrocketed during the pandemic, this study aims to determine if this surge in performance is a result of their lack “fraudulent financial of reporting. Examining the effects of pressure, opportunity, rationalisation, and ability—the four pillars of diamond fraud theory—on the identification of fraudulent financial-reporting is the primary goal of this research. There are four variables: financial stability (representing pressure), external auditor-quality (representing opportunity), total accruals to total assets (representing rationalisation), and ability (representing change of director). This study employs a method known as hypothesis testing to provide an explanation. This study uses a sample of 24 companies listed on the IDX as its primary data source for the years 2020 and 2022. Analysis of data by means of multiple linear regression. A person's capacity, opportunity, rationalisation, and pressure all play significant roles in the prevalence of fraudulent financial reporting, according to the” study. Together with other recent studies in the IT industry, this one helps bring down the prevalence of false financial reporting in that field.
The Influence of Audit Fees, Audit Tenure, and Auditor Switching on Audit Quality Zaafaranie, Sahnon Dhabit; Wati, Nisa Nila; Angga, Angga; Rosnidah, Ida
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5375

Abstract

Financial statement falsification involving company management and auditors is a prevalent issue in the business landscape. Ensuring the integrity of audit outcomes holds paramount importance in verifying the adherence of financial statements to generally accepted accounting standards (GAAP). Consequently, auditors are expected to maintain high professionalism, prioritizing objectivity over personal considerations in executing their responsibilities. This research aimed to assess the impact of audit fees, audit tenure, and auditor turnover on audit quality. Employing a quantitative research methodology, descriptive analysis and logistic regression tests were conducted to evaluate the hypotheses. The study targeted publicly traded companies within the financial sector, specifically in the insurance sub-sector, listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Sample selection utilized purposive sampling techniques. Results reveal that audit fees significantly influence audit quality, whereas audit tenure and auditor turnover do not exhibit significant effects. This study contributes to efforts aimed at advancing audit quality.
Faktor Faktor-Faktor yang Mempengaruhi Kinerja Auditor Pemerintah di Inspektorat Daerah CIAYUMAJAKUNING Sumantri Hanif Wardana; Nova Firdausi; Ida Rosnidah; Salta
Journal Socio Humanities Review Vol 5 No 1 (2025): MARET
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v5i1.10642

Abstract

This study aims to analyze the influence of competence, independence, professionalism, skepticism, and professional ethics on auditor performance at the Ciayumajakuning Regional Inspectorate. Using a census method, the study involved the entire population of 159 auditors in the regions of Cirebon, Indramayu, Majalengka, Kuningan, and Cirebon City. Data were obtained through a structured questionnaire and analyzed using multiple linear regression to examine both the simultaneous and partial effects of each independent variable on auditor performance. The results show that all five variables significantly affect auditor performance, with professionalism having the greatest influence, followed by competence, professional ethics, independence, and skepticism. The inclusion of skepticism and professional ethics distinguishes this study, expanding the understanding of relationships among variables in the context of public sector auditing. These findings provide practical implications for the Regional Inspectorate to improve audit quality through continuous training, integrity building, and code of ethics reinforcement, and for local governments in formulating strategic policies and providing competent, professional, high-integrity human resources.
Co-Authors Aan Jaelani Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Apri Dwi Astuti Arinal Muna Arinal Muna Dian Hartika Fariani, Nelia Firman Hidayat Gina Arasy Noer Hadyati, Siti Nur Hery Nariyah Hidayatulloh, A Rahmat Iim Rohimatun Nahdiyyah Irwan Sutirman Irwan Sutirman Wahdiat Jumantara, Gusye JUWENAH JUWENAH Kamarudin ' Karnata Kanata Kartono , Krisdiana Krisdiana, Krisdiana Manopo, Pricilia Maruwah, Intan Nur Meilani, Avivah Moh. Taufik Hidayat Mohamad Taufik Hidayat Musyaffi, Ayatulloh Michael Naskiroh, Naskiroh Nelia Fariani Nova Firdausi Nuramelia, Alya Nurfahmi, Ilham Nurqolbiyah, Dina Nursahidin, Nursahidin Prayitno, Arief Putri Viona Pansesti Putri, Adinda Felisa Rawi ' Ridayanti, Hilda Rindiani, Rindiani Romdonny, Jefry Salta Salta, Salta Sepriati, Umi Siska Ernawati Fatimah Siti Nur Hadiyati Sumantri Hanif Wardana Sumartinih, Anita Teddy Tifani, Mutiara Wati, Nisa Nila Wijaya, Nela Nafilah Winarti Winarti Wiwit Apit Sulistyowati Yanti, Lutvi Zaafaranie, Sahnon Dhabit