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All Journal JURNAL ECONOMIA Jurnal Media Wahana Ekonomika An-Nisbah: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Pendidikan Ekonomi (JURKAMI) YUME : Journal of Management Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming ACCOUNTHIK : Journal of Accounting and Finance EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Oeconomicus Journal of Economics BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Transformasi Manageria: Journal of Islamic Education Management Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika Ekonomi Bisnis RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) An-Nisbah: Jurnal Ekonomi Syariah Balance: Journal of Islamic Accounting
Dianita Meirini
Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

Abstract

Abstract: Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confdence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confdence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfllment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002’s. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of fnancial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of fnancial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the feld of economics, is the real form of modern capitalism although it is fnally able to show its advantages from the socialists. The reality has been born new problems Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.Keywords: Perception, Islam Accountants Code of Conduct and Business Ethics Islam
ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

Abstract

ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002s. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.
ANALISIS MANAJEMEN PERSEDIAAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY DAN REORDER POINT DALAM PENGENDALIAN PERSEDIAAN GAS LPG 3 KG PADA SPBE PT.BCP CIREBON Sanni El Randi, Tuti Ratnawati; Meirini, Dianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.375 KB) | DOI: 10.32670/fairvalue.v4i4.698

Abstract

Management accounting in inventory management is critical in determining theamount of inventory by company management. Demand rises and falls as a resultof public demand. When the price of 3 kg LPG gas rises due to increased publicdemand, it can cause a shortage of goods, resulting in price instability in themarket. The aim of this study was to determine the analysis of 3 kg LPG gasinventory management in determining the optimal quantity using the EconomicOrder Quantity (EOQ) method, determining the right Reorder Point (ROP),efficient total inventory-costs, and safety stock inventories in controlling thesupply of LPG gas at SPBE PT BCP Cirebon. This study utilized the descriptive qualitative research method with primary and secondary data sources. Theconclusion shows that (EOQ) and (ROP) methods are more effective and efficientif they can be applied to SPBE PT BCP. The average purchase quantity of themost optimal inventory EOQ method is 58,092 kg with a frequency of 184 timesper year, safety stock quantity is 102,900 kg, ROP will be conducting if theremaining inventory is 138,214 kg, and the total cost of inventory is more efficientat Rp. 61,037,316.6
Fixed Sample Size as an Internal Control Dianita Meirini; Atik Tri Andari; Elmi Rakhma Aalin
Integrated Journal of Business and Economics (IJBE) Vol 3, No 1 (2019): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.685 KB) | DOI: 10.33019/ijbe.v3i1.110

Abstract

This study aims to analyze the effectiveness of internal control on two existing Community Banks  in Tulungagung. According to Bank Indonesia rank, Tulungagung occupies the 1st position of the highest NPL in 2016. The effectiveness analysis of internal control is performed on the second Community Bank crediting system that includes qualitative and quantitative aspects analysis. Qualitative aspect analysis is based on Audit Standard applicable in Indonesia (AS) Section 319 Consideration of Internal Control in Audit of Financial Statements paragraph 07. Quantitative aspect analysis using Fixed Sample Size with a 95% confidence level and fault tolerance / DUPL (Desired Upper Precision Limit) = 5%. The result of the qualitative aspect shows the internal control system in both Community Banks is effective. It’s based on conformity between AS Section 319 and its implementation on both Community Bank. Total 20 questions for conformity analysis, 1st Community Bank for the next called BPR A is 80% appropriate, 2nd Community Bank for the next called BPR B is 60% appropriate. The rest questions are used as an attribute on quantitative analysis. The result of the quantitative aspect shows the internal control system in both Community Banks is not effective. This is because the AUPL (Achieved Upper Precision Limit) from three attribute samples analyzed exceed specified DUPL, that is: a) Authorization of credit approval documents AUPL = 18%, b) Completeness of supporting documents attached AUPL = 28%, and c) Verification of transaction correctness and correctness of ceiling calculation AUPL credit = 29%.  
Analisis Potensi Dan Efektivitas Pajak Rumah Kos Di Kabupaten Tulungagung Akhmad Djody Firdausyah; Dianita Meirini
Jurnal Media Wahana Ekonomika Vol 19, No 1 (2022): Jurnal Media Wahana Ekonomika, April 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i1.7986

Abstract

ABSTRAK Pajak rumah kos merupakan salah satu sumber Pendapatan Asli Daerah (PAD) di Kabupaten Tulungagung yang memiliki potensi yang besar untuk dimaksimalkan. Tujuan dari penelitian ini adalah untuk menganalisis potensi serta efektivitas penerimaan pajak rumah kos di Kabupaten Tulungagung dari tahun 2018 sampai dengan tahun 2021. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan data sekunder sebagai sumber data utama. Hasil dari penelitian ini menunjukkan bahwsa selama tahun 2018-2022 target maupun realisasi penerimaan pajak rumah kos di Kabupaten Tulungagung mengalami naik turun, tetapi belum pernah mencapai potensi yang sesungguhnya. Namun dari sisi efektivitas berdasarkan target, penerimaan pajak rumah kos selama tahun 2018-2021 berada di tingkat sangat efektif karena mencapai angka lebih dari 100%. KataKunci:Pajak Rumah Kos,Potensi, Efektivitas ABSTRACT The boarding house tax is one of the sources of Regional Original Income (PAD) in Tulungagung Regency which has great potential to be maximized. The purpose of this study is to analyze the potential and effectiveness of boarding house tax revenue in Tulungagung Regency from 2018 to 2021. The research method used in this study is descriptive quantitative with secondary data as the main data source. The results of this study indicate that during 2018-2022 the target and realization of boarding house tax revenues in Tulungagung Regency experienced ups and downs, but had never reached their true potential. However, in terms of effectiveness based on the target, boarding house tax revenue during 2018-2021 is at a very effective level because it reaches a figure of more than 100%. Keywords :Boarding House Tax, Potential,Effectiveness
Peran Economic Order Quantity dalam Manajemen Persediaan Bahan Baku (Studi pada UD. Nurisma tahun 2016) Dianita Meirini; Praptiwi Praptiwi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.066 KB) | DOI: 10.35706/acc.v2i02.918

Abstract

This research aims to determine the role of the inventory management method, Economic Order Quantity (EOQ) in decision making for the amount of economic ordering and cost efficiency of raw material inventory. EOQ method is very effective applied to companies that have a high quantity of annual inventory. UD. NURISMA is a manufacturing company producing “krupuk uyel mentah” with annual demand of raw material is high enough, which is 3,423 sacks in 2016. This research was conducted at UD NURISMA for inventory cost efficiency and the determination of order quantity economical raw material inventory of “krupuk uyel mentah”. This research is a quantitative descriptive research and using raw material inventory data at UD. NURISMA which includes data on the quantity of raw material requirements, data of ordering cost and raw material storage data during 2016. This study compares raw material inventory management based on UD. NURISMA policy with EOQ inventory management.The result of this research is EOQ inventory management method is able to give efficiency of inventory cost equal to Rp 3,082,502, -. The cost efficiency is obtained from the difference between inventory cost based on UD NURISMA policy (Rp. 9.338.178,-), toward inventory cost with EOQ (Rp. 6.255.676,-). Researchers suggest UD. NURISMA to use the Economic Order Quantity (EOQ) method. Implementation of EOQ method provides benefits for the company to know how much raw materials to be ordered and when to make a re-order.
PENGARUH MODAL INVESTASI, TEKNOLOGI YANG MEMADAI, DAN MOTIVASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Galih Raka Siwi; Dianita Meirini
Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Vol 1 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.782 KB) | DOI: 10.21274/sosebi.v1i1.4912

Abstract

Abstrak: Dengan banyaknya perusahaan efek yang menerbitkan aplikasi investasi dan dapat dengan mudah diakses melalui ponsel dengan tujuan untuk memudahkan masyarakat, khusunya kawula muda seperti mahasiswa untuk berinvestasi. Namun minat untuk berinvestasi dikalangan mahasiswa masih sangat rendah dengan segala kemudahan untuk berinvestasi. Seyogyanya melalui investasi kita bisa mendapatkan keuntungan tambahan sekaligus belajar mengelola keuangan. Maka tujuan dari penelitian ini untuk mengetahui tingkat pengaruh modal investasi, teknologi yang memadai, dan motivasi terhadap minat mahasiswa untuk berinvestasi di pasar modal. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan sampel 70 responden. Teknik pengumpulan data melalui kuesioner. Data yang diperoleh kemudian diolah menggunakan SPSS 26 untuk uji uji vaiditas, reliabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, uji berganda, dan uji regresi linier. Hasil yang diperoleh dalam peneltian ini menunjukkan bahwa 1) varibel modal investasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 2) variabel teknologi memadai berpengaruh signifikan terhadap mina mahasiswa berinvestasi di pasar modal, 3) variabel motivasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 4) variabel modal investasi, teknologi yang memadai, dan motivasi secara simultan atau bersama-sama berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Kata Kunci: Investasi; Modal Investasi; Teknologi; Motivasi; Pasar Modal. Abstract: With so many securities companies issuing investment applications that can be easily accessed via mobile phones, it makes it is easier for the public, especially young people such as students, to invest. However, the interest in investing among students is still very low with all the conveniences to invest. It should be through an investment that we can get additional benefits while learning to manage finances. So the purpose of this study is to determine the level of influence of investment capital, adequate technology, and motivation on student interest in investing in the capital market. The research approach used in this research is quantitative, with the type of descriptive research. Sources of data used are primary data with a sample of 70 respondents. Data collection techniques through questionnaires. The data obtained were then processed using SPSS 26 to test the validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple tests, and linear regression test. The results obtained in this study indicate that 1) the investment capital variable has a significant effect on student interest in investing in the capital market, 2) the adequate technology variable has a significant effect on students' interest in investing in the capital market, 3) the motivation variable has a significant effect on student interest in investing in the market. capital, 4) investment capital variables, adequate technology, and motivation simultaneously or jointly have a significant effect on student interest in investing in the capital market. Keywords: Investment; Investment Capital; Technology; Motivation; Capital market.
Redesain Sistem Akuntansi Penerimaan Kas Pada Usaha Kecil Menengah Tahu Takwa Dung Tak Tong Binti Fatimatuz Zahrok; Dianita Meirini
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.578

Abstract

In the operation of small and medium businesses, Tahu Takwa Dung Tak Tong is inseparable from cash inflow transactions. In the operation, obstacles were found in the form of a difference between physical cash and cash in the cash register. In addition, the task of recording cash with cash holders is controlled by the same person. This can weaken internal control. The purpose of this research is to design an improvement in the cash receipts accounting system especially the recording of cash receipts and to find out how to apply the cash receipts accounting designed system in the Tahu Takwa Dung Tak Tong small and medium enterprises and to find out how to apply the cash receipts accounting system design to the Tahu Takwa Dung Tak Tong small and medium enterprises. The used research approach is qualitative research methods. The result of this study are finding error oints and multiple functions in the implemented system. The results of this study are found error points and found multiple functions in the system that has been implemented. The conclusion of the research is the improvement of the cash receipts accounting system and the separation of functions in the cash receipts system. With the improvement of the system as proposed, it aims to strengthen the internal control and is also useful in terms of saving the assets of these small and medium enterprises.
Perancangan Sistem Akuntansi Penerimaan Kas Pada Pondok Pesantren Al-Muchsinun Blitar Muhamad Shahidul Akbar; Dianita Meirini
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 6 │ NO. 1 │ 2022
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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

Abstract

Al-Muchsinun Islamic Boarding School is a non-profit organization engaged in education. The financial reporting system in non-profit organizations really needs attention to assess the ability to provide services and the way managers carry out their responsibilities for the performance of Islamic boarding schools. The main source of cash receipts is obtained from payments made by students and grants. the recording system that is carried out is only in the form of simple cash records that have not been arranged so that it is necessary to make a good accounting system. This study aims to determine the existing accounting system at Pondok Al-Muchsinun as well as to design an accounting system for cash receipts that is according to the standard. The method used is descriptive qualitative. In this research, the researcher tries to describe the events  and events that are the center of attention. The data used are qualitative data obtained from interviews, observations, and documentation. This research will produce recommendations for an accounting system that contains components of accounting records to finally produce a financial report. It is hoped that the preparation of the Islamic boarding school accounting system can be a reference "in terms of accountability and performance of Islamic boarding schools".
Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak Novi Khoiriawati; Dianita Meirini
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3866

Abstract

This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers. Keywords: Compliance, Taxpayer Awareness, Tax Services
Co-Authors Agustin, Eka Fina Akhmad Djody Firdausyah Alfa Zakiah Alfa Zakiah Alfina Ebrianty Atik Tri Andari Binti Fatimatuz Zahrok Devana Putri Ramadhania Dwi Ratnasari Dyah Pravitasari Elmi Rakhma Aalin Elvida Anggi Fauziyah Fauziatun Nisa' Fitriasari, Amanda Fitrifatun, Nailil Galih Raka Siwi Indria Stevani Levia Retnosari Mafsud, Muhamad Mashudi Mashudi Miladiah, Laili Mohamad Arif Luqman Hakim Muhamad Mafsud Muhamad Shahidul Akbar Muhammadi, Qasem Novi Khoiriawati Nur Kholifah Ihza A Nur Wakidatur Rohmah Nur Wakidatur Rohmah Nur Wakidatur Rohmah Praptiwi Praptiwi Rahayu, Tashya Novita Puji Renci Septe Bresita Anjelia Ristu Dwi Putri Ruby Mustika Sanni El Randi, Tuti Ratnawati Silvi Yurike Farera Siti Mahmudah Siwi, Galih Raka Umy Zahroh Waningsih, Reni