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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan 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 Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal manajemen dan bisnis (Performa)
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 influence of accountant competence and accounting applications on the quality of financial reports which impacts the determination of tax payment values. teddy; Ida Rosnidah; Irwan Sutirman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9149

Abstract

The quality of financial reports plays a crucial role in ensuring accurate and fair determination of tax payment values. This study aims to analyze the influence of accountant competence and the use of accounting applications on the quality of financial reports and their subsequent impact on tax payment determination. Accountant competence is reflected in technical skills, professional knowledge, and compliance with accounting standards, while accounting applications are viewed as tools that support accuracy, efficiency, and consistency in financial data processing. This research employs a quantitative approach by examining the relationships between accountant competence, accounting applications, financial report quality, and tax payment values. The findings indicate that higher accountant competence and effective utilization of accounting applications contribute positively to the quality of financial reports. Improved financial report quality, in turn, enhances the reliability of tax calculations and supports proper tax payment determination. These results highlight the importance of continuous professional development for accountants and the adoption of reliable accounting applications to strengthen financial reporting and taxation processes. This study is expected to provide practical insights for organizations, policymakers, and tax authorities in improving financial reporting quality and tax compliance.
Pengaruh Partisipasi Anggaran, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia dan Akuntabilitas Terhadap Kinerja Keuangan dengan Tingkat Desentralisasi Sebagai Variabel Moderator (Studi pada Perguruan Tinggi Keagamaan Kristen di Indonesia) Manopo, Pricilia; Rosnidah, Ida; Wahdiat, Irwan Sutirman
Jurnal Impresi Indonesia Vol. 5 No. 2 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i2.7493

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, sistem pengendalian internal, kompetensi sumber daya manusia (SDM), dan akuntabilitas terhadap kinerja keuangan, dengan tingkat desentralisasi sebagai variabel moderator. Studi ini dilatarbelakangi oleh fenomena tantangan finansial yang dihadapi Perguruan Tinggi Keagamaan Kristen (PTKK) di Indonesia, seperti ketergantungan pada dana eksternal, penurunan jumlah mahasiswa, dan tuntutan akuntabilitas ganda kepada negara serta yayasan/gereja.Menggunakan Teori Keagenan (Agency Theory) sebagai landasan teoretis, penelitian ini memposisikan mekanisme tata kelola sebagai alat untuk memitigasi konflik kepentingan dan asimetri informasi antara prinsipal dan agen. Hasil analisis menunjukkan bahwa partisipasi anggaran berpengaruh positif terhadap kinerja keuangan dengan meningkatkan keselarasan tujuan dan tanggung jawab manajerial. Sistem pengendalian internal berperan signifikan melalui pengawasan formal, perlindungan aset, dan keandalan pelaporan. Selain itu, kompetensi SDM dan akuntabilitas terbukti berkontribusi langsung pada efektivitas pengelolaan dana dan transparansi institusi. Tingkat desentralisasi berperan sebagai variabel moderator yang memperkuat hubungan faktor-faktor tersebut terhadap kinerja keuangan.Temuan ini memberikan implikasi praktis bagi pengelola PTKK untuk meningkatkan kapasitas SDM dan memperkuat sistem kontrol internal guna mencapai keberlanjutan operasional dan mutu pendidikan. Penelitian ini mengisi celah literatur mengenai tata kelola keuangan pada institusi pendidikan berbasis keagamaan yang memiliki karakteristik unik.
PELATIHAN PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DAN PEMASARAN DIGITAL PADA UMKM OLAHAN LIMBAH KULIT IKAN DI KOTA CIREBON Rosnidah, Ida; Fatimah, Siska Ernawati; Hadyati, Siti Nur
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 2 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v2i4.640

Abstract

The production of AJT fish skin crackers, known as "krupuk kulit ikan cucut AJT," is carried out in the city of Cirebon. These crackers are available for tourists who visit the area. While the AJT fish skin crackers already have attractive packaging that appeals to consumers, their marketing is currently limited to the Cirebon area and relies on exhibitions, personal connections, and manual promotions. The product's promotion has not been maximized, thus requiring assistance in digital marketing. Additionally, the AJT fish skin crackers have not been able to create financial reports. The current financial management solely relies on the owner's memory and small notes. Therefore, it is crucial to provide assistance in creating financial reports based on the EMKM accounting standards. The community service assistance conducted by the Faculty of Economics and Business at UGJ, involving a team of professors and students, has been successful. As a result, the owners and employees of the AJT fish skin crackers are now capable of creating financial reports based on EMKM accounting standards and utilizing social media for digital marketing to enhance sales and market share.
The Effect of Product Variation and Sales Service on Customer Loyalty with Customer Satisfaction as A Mediating Variable: Case Study: JEL Classification: M31, L81, D12, C12, C51 Hidayatulloh, A Rahmat; Rosnidah, Ida; Romdonny, Jefry
Journal La Bisecoman Vol. 7 No. 1 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i1.3005

Abstract

The growth of the building materials retail industry in Indonesia, driven by rapid infrastructure development, has increased competition among businesses. This situation requires building materials stores to focus not only on product availability but also on service quality to create customer satisfaction and loyalty. This study aims to analyze the effect of product variety and sales service on customer loyalty, with customer satisfaction as a mediating variable at TB. Rahmat Jaya Mandiri in Cirebon Regency. This study used a quantitative approach with a survey method of 129 customer respondents. Data were analyzed using inferential statistical analysis techniques to test the direct and indirect effects between variables. The results showed that product variety and sales service did not have a significant direct effect on customer loyalty. In addition, product variety and sales service also did not have a significant effect on customer satisfaction. Testing the indirect effect showed that customer satisfaction was unable to mediate the effect of product variety or sales service on customer loyalty. The main finding of this study revealed that the only significant relationship was between customer satisfaction and customer loyalty, making customer satisfaction a key factor in the formation of loyalty. The results of this study indicate that in building materials stores, customers place more emphasis on functional aspects and reliability than product variety and emotional service. This research is expected to provide strategic considerations for building materials store managers in formulating policies to improve customer satisfaction and loyalty.
MANAJEMEN ZAKAT PASCA UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 23 TAHUN 2011 DI BAZNAS MAJALENGKA: POLEMIK DAN PROSPEK Karnata Kanata; Ida Rosnidah; Aan Jaelani
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 5 No. 1 (2020): Juni 2020
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v5i2.5496

Abstract

ABSTRACTManagement of zakat is regulated by law Number 23 of 2011 concerning Management of Zakat. But in its implementation, Law No. 23 of 2011 raises problems in amil zakat institutions with the provisions regarding the formation of Zakat Collecting Units (UPZ) contained in Article 16 (1) of Law no. 23 of 2011 concerning Management of Zakat. The purpose of this study was to determine the management of zakat in Baznas Majalengka Regency after Law of the Republic of Indonesia number 23 of 2011 and to find out the polemic and prospects of zakat management in Baznas of management in Baznas of Majalengka Regency after Law of the Republic of Indonesia number 23 of 2011.The research method used is a qualitative method with field research and using data collection techniques with observation, documentation, and interviews to the administrators of zakat in the Majalengka BAZNAS office. The results of the study can be concluded that all programs listed in the BAZNAS strategic plan of Majalengka Regency will be achieved in accordance with the target when there is synergy of all components involved. The existing polemic BAZNAS has not been able to maximize the potential of zakat, has not been able to easily access zakat management and does not have strong bargaining power. While the potential that exists in BAZNAS can reduce poverty and improve the welfare of the people of Majalengka Regency.Key word: Management of zakat; Law of the Republic of Indonesia number 23 of 2011; the polemic and prospects of zakatABSTRAK Manajemen zakat diatur oleh perundang-undangan Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. Namun pada implementasinya, Undang-undang No. 23 Tahun 2011 menimbulkan problematika di lembaga amil zakat dengan adanya ketentuan tentang pembentukan Unit Pengumpul Zakat (UPZ) yang terdapat dalam Pasal 16 (1) UU No. 23 Tahun 2011 tentang Pengelolaan Zakat. Tujuan dari penelitian ini adalah untuk mengetahui Manajemen zakat di Baznas Kabupaten Majalengka pasca Undang-Undang Republik Indonesia nomor 23 tahun 2011 dan untuk mengetahui polemik serta prospek dari Manajemen zakat di Baznas Kabupaten Majalengka pasca Undang-Undang Republik Indonesia nomor 23 tahun 2011. Metode penelitian yang digunakan adalah metode kualitatif dengan riset lapangan dan menggunakan teknik pengumpulan data dengan teknik observasi, dokumentasi, dan wawancara kepada para pengurus zakat yang ada di kantor BAZNAS Kabupaten Majalengka. Hasil penelitian dapat disimpulkan bahwa semua program yang tercantum dalam rencana strategis BAZNAS Kabupaten Majalengka ini akan dapat tercapai sesuai dengan target manakala adanya sinergitas dari semua komponen yang terlibat. Polemik yang ada BAZNAS belum mampu memaksimalkan potensi zakat, belum dapat mengakses secara mudah dalam pengelolaan zakat dan tidak memiliki daya tawar yang kuat. Sedangkan potensi yang ada pada BAZNAS yaitu dapat mengurangi angka kemiskinan dan meningkatkan kesejahteraan masyarakat Kabupaten Majalengka.   Kata Kunci: Manajemen Zakat; Undang-undang Nomor 23 tahun 2011; Polemik dan Prospek
EDUCATION, FINANCIAL LITERACY AND PLANNING ON MSMES FINANCIAL BEHAVIOR IN CIREBON CITY Ida Rosnidah; Kartono; Evi Lativah
Jurnal Manajemen dan Bisnis Performa Vol. 22 No.2 (2025)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v22i2.5504

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an economic sector that plays a strategic role in promoting growth and equitable economic development, particularly at the regional level. This study aims to analyze the influence of education level and financial literacy on the financial behavior of MSME actors in the City of Cirebon, as well as to examine the role of financial planning as a mediating variable in this relationship. The research employs a descriptive quantitative method with an explanatory research approach. The researcher used a simple random sampling technique and determined the sample size using the Slovin formula, resulting in a total of 187 MSME respondents. Data analysis was conducted using the Partial Least Square – Structural Equation Modeling (PLS-SEM) technique through the SmartPLS 3 software. The results indicate that both education level and financial literacy have a positive influence on financial planning and financial behavior. Moreover, financial planning significantly affects financial behavior and is capable of mediating the influence of education level and financial literacy on financial behavior. These findings highlight the importance for MSME actors to improve their education level and financial literacy in order to enhance financial planning and financial behavior.
Co-Authors Aan Jaelani Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Apri Dwi Astuti Arief Prayitno Arinal Muna Arinal Muna Dian Hartika Evi Lativah 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 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 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