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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi El Dinar JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam Jurnal Penelitian IPTEKS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian Masyarakat IPTEKS BUDGETING : Journal of Business, Management and Accounting Journal of Contemporary Information Technology, Management, and Accounting Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Jurnal IPTEK Bagi Masyarakat Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Populer: Jurnal Penelitian Mahasiswa Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance West Science Islamic Studies Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ulil Albab Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity
Norita Citra Yuliarti, Norita Citra
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Rekonstruksi Laporan Keuangan Berbasis Nirlaba Berdasarkan ISAK Nomor 35 : Studi Kasus Masjid Darussalikin Bangsalsari M. Dimas Alfansyah K; Norita Citra Yuliarti; Ari Sita Nastiti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1461

Abstract

The purpose of this study is to find out how the application of the accounting system implemented by the Darussalikin Mosque in Krajan Hamlet RT/RW 001/012, Karangsono Village, Bangsalsari District, Jember Regency. The method used in this study is a qualitative method with an esscriptive approach. This study used two types of data, namely primary data and secondary data with observational data collection techniques, interviews, documentation and literature studies. The results of this study show that Darussalikin Mosque in making financial statements has not applied based on the Inter-Performance of Financial Accounting Standards Number 35 (ISAK Number 35), which includes notes to financial statements, comprehensive income statements, statements of financial position, statements of cash flows, and statements of net assets. The recording that has been done so far is still manual and simple. The media is to provide reports to the public by conveying the results of income and expenditure on Friday before the Friday sermon to carry out the sermon.
PENGARUH TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH MZ, Era Inziaj; Yuliarti, Norita Citra; Aulin, Gardina
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.431 KB) | DOI: 10.36841/jme.v2i2.2872

Abstract

Situbondo Regency, which is located in Situbondo City at the easternmost tip of East Java Province, was established in 1972 and adopted the motto "Bumi Sholawat Nariyah" (Land of the Living Gods) as its official slogan. Awards such as the Top Leader on Digital Implementation award, Top Digital Implementation Level Stars 4, and Top CIO on Digital Implementation at the 2021 Top Digital Awards show that Situbondo Regency is able to spread its wings and fly so far. Information technology is a major factor affecting government efficiency. Information technology refers to the practice of using technological resources effectively. When properly planned and implemented, IT- supported information systems can increase firm value (Nasir and Oktari, 2011). The government's efforts to establish a statewide tertiary information management system and network linking institutions with similar IT infrastructure are mandated by Section 79 of the Rhode Island Act No. 12 of 2012 concerning the Development of Higher Education. There can be no growth, accountability or transparency in government without the use of information technology to facilitate the generation and processing of data with greater speed and efficiency. The second thing that influences organizational performance is internal control.
The Accounting Treatment Of Defective And Damaged Products In Determining The Cost Of Production In Sheina Batik Jember Trisna Bela Sirmadani; Norita Citra Yuliarti; ThIbna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.77

Abstract

This objective of this research is to analyze the accounting treatment of these costs in the context of the cost of production. This research collects primary and secondary data through interviews and documentation. The collected data is analyzed descriptively and qualitatively, with a focus on in-depth explanations regarding the accounting treatment of defective and damaged in determining the cost of production. This analysis will present research data in the form of numbers and be preented in a comprehensive narrative form. The result of this study indicated that the accounting treatment for the costs of defective and damaged products is carried out by reselling these products, thereby reducing losses due to defective and damaged products at Sheina Batik Jember. Additionaly, based on the calculation of losses from defective products recirded at Rp 5.682.400 and sold at a price of Rp 4.600.000, the losses incurred amount to Rp 1.082.400. Meanwhile, losses for damaged products reach Rp 3.600.000.
ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
REKONTRUKSI LAPORAN KEUANGAN SESUAI DENGAN SAK ENTITAS PRIVAT PADA PABRIK KOPI ARGOPURO  (STUDI KASUS BUMDESMA DELAPAN PILAR TANGGUL) Tira Safira; Yulinartati; Yuliarti, Norita Citra
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.4962

Abstract

Organisasi ekonomi desa memiliki kontribusi signifikan dalam menetapkan ekonomi lokal, namun sering kali menjadi titik lemah dalam manajemen aset strategis dan pencatatan keuangan. Penelitian ini bertujuan untuk merekontruksi laporan keuangan dari unit usaha kopi argopuro yang dikelola oleh BUMDESMA Delapan Pilar Tanggul, yang sampai saat ini masih menggunakan cash basic dan belum merujuk kepada Standar Akuntansi Keuangan Entitas Privat (SAK EP). Metode yang ditetapkan dalam penelitian ini adalah studi kasus, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Temuan penelitian merajuk bahwa laporan keuangan yang disusun belum mereflesikan posisi keuangan dan kinerja usaha secara menyeluruh. Karena disebabkan belum adanya pemisahan yang jelas antara pendapatan dan pengeluaran biaya, serta tidak tersusunnya lima laporan keuangan utama sesuai dengan SAK EP. Peneliti ini melakukan rekontruksi laporan keuangan agar sesuai dengan Standar Akuntansi yang berlaku dengan harapan laporan keuangan dapat disajikan secara akurat, transparan, dan bermanfaat dalam pengambilan keputusan ekonomi.
Financial Literacy and Financial Planning Factors on Financial Behavior in MSME Actors Providing Agricultural Production Facilities Khairunnisa, Firstia Nurlaili; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
Pubmedia Social Sciences and Humanities Vol. 1 No. 3 (2024): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pssh.v1i3.156

Abstract

For the smooth production of agricultural products, seeds, fertilizers and pesticides are needed. Given this need, SMEs that provide agricultural production facilities are the most important and most needed SMEs as providers of seeds, fertilizers and pesticides. The type of data in this study is quantitative data. The population in this study are SMEs who provide agricultural production facilities with a total of 30 SMEs. Data processing uses IBM SPSS. Financial Literacy for MSME Actors Providing Agricultural Production Facilities has a significant impact on Financial Behavior (Financial Behavior) Financial Planning (Financial Planning) for MSME actors providing Agricultural Production Facilities does not has a significant impact on Financial Behavior (Financial Behavior) MSME actors providing agricultural production facilities have good financial literacy because they have an understanding of finance. Not all of the MSME actors providing agricultural production facilities implement good financial planning, many of them have not thought about short-term and long-term investments, such as obtaining maximum profits and trying to open branches in other areas.
Reconstruction of Financial Reports in Accordance with EMKM SAK (Case Study on Kopi Dako Julie Sukosari, Bondowoso Regency) Bahtiar Adi Darmawan; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.104

Abstract

This study aims to reconstruct the financial statements of the Kopi Dako Julie MSME in Sukosari, Bondowoso Regency to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) set by the Indonesian Institute of Accountants. The MSME has so far only recorded its finances manually and simply, without preparing formal financial statements such as financial position statements, profit and loss statements, and notes to the financial statements. The research method used is a case study with a qualitative descriptive approach. Primary data were obtained through interviews and direct observation, while secondary data were in the form of MSME financial recording documents. The results of the study indicate that after the reconstruction, the financial statements can be prepared completely in accordance with the SAK EMKM structure. The resulting report provides more accurate and relevant information, including net profit after tax of IDR 23,016,865 from total sales of IDR 331,000,000, with a net profit margin of 6.96%. This study emphasizes the importance of preparing financial statements that comply with standards to improve accountability, access to financing, and managerial decision making in MSMEs.
Pemberdayaan Kader Posyandu sebagai Sumber Informasi Dasar Kesehatan Ibu Hamil Azza, Awatiful; Yuliarti, Norita Citra; Setiawan, Andika Putra; Wardana, Danu Indra
Jurnal IPTEK Bagi Masyarakat Vol 5 No 1 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i1.1277

Abstract

Integrated Service Post (Posyandu) cadres are the spearhead of service delivery at the most basic level. They are required to provide services to help pregnant women understand their health issues. This activity aims to analyze the effectiveness of training and health education on cadre knowledge. The research design for this community service activity used a quasi-experimental approach with a one-group pretest-posttest design. The study was conducted with 18 Posyandu cadres in Kemiri Village. The implementation phase included pre- and post-tests to assess the effectiveness of the training and health education activities. The training, using a participatory and applied approach, provided cadres with information on nutrition for pregnant women, how to identify nutritional disorders, how to assist pregnant women in meeting their nutritional needs, and knowledge about purple sweet potato-based snack foods for pregnant women. The instrument used to measure cadre knowledge was a questionnaire with 20 multiple-choice questions. Data analysis used the non-parametric Wilcoxon Signed-Rank Test. The results of the activity showed an average pre-test score for Posyandu cadres of (8.28 ± 0.57) and an average post-test score of (9.39 ± 0.85). Therefore, it can be concluded that there was an increase in the average pre-test and post-test scores for Posyandu cadres. Meanwhile, the analysis of the effectiveness of training and education on maternal nutrition on Posyandu cadres' knowledge showed a P-value of 0.001, thus concluding that training and health education effectively improved cadres' knowledge of maternal nutrition. Cadres, as the most basic service providers, must always receive the latest information to support their duties. Furthermore, the involvement of community leaders and cross-sectoral stakeholders is essential to increase community support and participation.
ACCOUNTING TREATMENT OF DEFECTIVE PRODUCTS IN DETERMINING THE COST OF PRODUCTION AT UD MEBEL SAHABAT Hidayatullah, Hidayatullah; Norita Citra Yuliarti; Ari Sita Nastiti
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.206

Abstract

Objective: This study aims to analyze the accounting treatment of defective products in determining the cost of production at UD Mebel Sahabat. Defective products produced can affect the efficiency and effectiveness of the company's operations. Method: The research employs a qualitative descriptive method with data obtained through interviews, observations, and documentation. Results: The findings reveal that defective products at UD Mebel Sahabat are caused by worker errors and low-quality raw materials. The costs incurred from defective products are recalculated to ensure the accuracy of production costs. Novelty: This study recommends improving production quality control and better accounting records to minimize losses due to defective products.
The Effect of Zakat Management and the Quality of Zakat Services on Muzzaki Satisfaction in Baznas Jember Regency Yuliarti, Norita Citra; Sofi, Aulia Firdatus; Nastiti , Ari Sita
West Science Islamic Studies Vol. 2 No. 04 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i04.1153

Abstract

This study aims to determine the influence of zakat management and service quality on muzzaki satisfaction in BAZNAS Jember Regency. This study uses a quantitative method sourced from questionnaires. The population of this study is 400 muzzaki. Sampling uses the slovin formula, which is a statistical formula used to determine the minimum number of samples from a limited population (finite population survey). So the number of samples in this study is 80 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that zakat management and service quality have a positive and significant effect on muzzaki satisfaction. Based on the results of the t test, it can be seen that the variable of zakat management is obtained t count > t table (6,965 > 1,991) sig. 0.001 < 0.05 and the variable of service quality was obtained (17.926 > 1.991) sig. 0.001 < 0.05. The result of the determination coefficient (R2) in this study was 0.839 or 83.9%, which means that muzzaki satisfaction was influenced by zakat management and service quality of 83.9%. The results of the multiple linear regression test in the variable of zakat management are 0.387, while for the variable of service quality 0.959, if the coefficient is positive, it means that there is a positive effect between zakat management and service quality on muzzaki satisfaction.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina awatiful azza, awatiful Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Davit Rahman Devi Wulandari Devi Wulandari Dewi, Sofia Rhosma Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani Hidayatullah Hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lestari, Devita Eka Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Moh. Halim Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Putu Martini, Ni Nyoman Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardani, Melda Kusuma Wardhana, Danu Indra Wibowo, Yohanes Gunawan Widyani, Inneke Putri Yesinia, Nur Ida Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah