Claim Missing Document
Check
Articles

IMPLEMENTASI SOFTWARE AXATA POS DALAM MEMENUHI KEBUTUHAN SISTEM INFORMASI AKUNTANSI PADA KLINIK KESEHATAN DITINJAU DARI PERSPEKTIF MANAJEMEN BISNIS SYARIAH Bagas Noval Pradipta; Lantip Susilowati; Husnul Haq
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 2 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i2.2376

Abstract

Health is one of the important things in life.  Health service is the most important necessary, along with increasing public awareness of the importance of health.  Sima Husada Clinic is a health clinic which is focused on outpatients and inpatients, in which the data processing transaction used is a manual system. In this research, the researcher will elaborate in outline about accounting information by using software AxataPOS. The aim of this research is to describe accounting program facilitiy, in order to simplify entering data transaction and organizing financial report. The research method of this study were descriptive research. In collecting the data, the researcher used observation directly about daily transaction, beside that the researcher also did interview with the manager and Administration. The result of this research showed that the implementation of software AxataPOS to Sima Husada Clinic can be applied since it eases the clinic in processing the data of financial transaction for instance recording the cash out and cash in, payroll, medical stock such as the outcoming item, the incoming item and stock opname, and in the perspective of sharia business management a system is very much needed to make it easier to achieve the benefit of society.  In this case, automatically it will generate the financial report which is needed without  a long stage.
Pengaruh Gender, Etika Profesi, IQ, EQ, SQ terhadap Persepsi Mahasiswa tentang Akuntansi Kreatif Rani Yusiana Lamudi; Lantip Susilowati
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 1 (2022): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i1.225

Abstract

Praktik akuntansi kreatif (creative accounting) dilakukan sebagai salah satu usaha untuk mempertahankan perusahaan dalam persaingan pasar. Beberapa peneliti beranggapan akuntansi kreatif tindakan tidak layak dilakukan, sebab telah mengendalikan informasi keuangan. Meskipun begitu banyak yang memandang praktik creative accounting diperbolehkan selama tidak menyalahi kaidah akuntansi. Penelitian ini bertujuan mengetahui pandangan mahasiswa akuntansi tentang tindakan akuntansi kreatif ditinjau dari pengaruh gender, pengetahuan etika profesi, IQ, EQ, dan SQ. Teknik analisis data menggunakan analisis regresi berganda. Hasil riset menunjukkan variabel gender, etika profesi, dan IQ berpengaruh terhadap pandangan mahasiswa tentang tindakan akuntansi kreatif, sedangkan variabel EQ dan SQ tidak memiliki pengaruh. Secara simultan semua variabel berpengaruh terhadap pandangan mahasiswa tentang tindakan akuntansi kreatif.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES LANTIP SUSILOWATI BINTI SUWADJI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PERTANGGUNGJAWABAN KEUANGAN DESA PADA MASA PANDEMI COVID 19 DI KECAMATAN SENDANG DI TINJAU DARI PERSPEKTIF ISLAM Septiani, Indah; Susilowati, Lantip
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 (306.843 KB) | DOI: 10.31955/mea.v6i2.2225

Abstract

Penelitian ini bertujuan untuk menganalisis pertanggungjawaban keuangan desa oleh pemerintah desa di Kecamatan Sendang berdasarkan Standar Akuntansi Pemerintah (SAP) sebagai acuan pada masa pandemi Covid-19. Jenis penelitian ini adalah penelitian deskriptif. Data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dari wawancara yang dilakukan kepada sejumlah perangkat desa yang berkaitan dengan pengelolaan keuangan desa. Sedangkan data sekunder diperoleh dari laporan keuangan dan informasi lainnya yang diperoleh dari website resmi desa. Teknik pengumpulan data yang digunakan dalam penelitian ini yakni observasi dan wawancara. Analisis data dilakukan dengan seksama berdasarkan hasil observasi dan wawancara untuk kemudian ditelaah hingga diperoleh suatu kesimpulan. Hasil penelitian menunjukkan, mengenai pertanggungjawaban keuangan desa yang dimulai dari penerapan disiplin prosedur pertanggungjawaban keuangan desa, pemerintah desa Tugu dan desa Krosok di kecamatan Sendang telah menerapkan prosedur berdasarkan peraturan yang ditetapkan sebagaimana tujuannya untuk pelaporan keuangan desa. Selain itu, penyajian laporan keuangan desa sebagaimana yang telah tertuang dalam Standar Akuntansi Pemerintah (SAP), pemerintah di kedua desa belum sepenuhnya menyajikan laporan keuangan yang lengkap. Kedua desa sama-sama hanya menyajikan Laporan Realisasi Anggaran (LRA). Dalam penerapan di dalam kedua desa sudah menerapkan prinsip dan hukum Islam. Pertanggungjawaban keuangan desa berdasarkan perspektif Islam yaitu pertanggungjawaban keuangan desa harus menerapkan prinsip kejujuran dan keterbukaan. Selain itu dalam perspektif Islam, pelaksanaan pertanggungjawaban harus dilakukan berdasarkan pedoman yang berlaku seperti penerapan admisnistrasi yang sesuai dengan hukum Islam.
Pengaruh Dana Pihak Ketiga (DPK) Mudharabah Anggota dan Liability Lembaga Lain Terhadap Return On Equity (Study Pada Lembaga Keuangan Syariah Non Bank di Tulungagung dan Blitar) Binti Nur Asiyah; Lantip Susilowati; Nur Aziz Muslim
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 1 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i1.1625

Abstract

This study is based on the limitations of non-bank syariah financial institutions (Baitul Maal wat Tamwil) in accessing funds from members. The Cooperative Act of 2012 provides an opportunity for Cooperatives to access funds from other institutions. This condition has an impact on profit performance for equity owners. If the profit is low then the institution's sustainability is threatened. The equity holder moves his funds into a more profitable business. This research aims to; 1) Analyzing the condition of Third Party Funds (DPK) mudharabah at BMT in Tulungagung and Blitar. 2) Analyzing other institutions' liability conditions in BMT Tulungagung and Blitar. 3). Analyzing the condition of return on equity at BMT in Tulungagung and Blitar. 4) Test the significant influence of Third Party Funds (DPK) mudharabah on return on equity at BMT in Tulungagung and Blitar. 5) Examining the significant influence of other institutions' liability on return on equity in BMT Tulungagung and Blitar. 6) Examine the significant influence of Third Party Funds (DPK) mudharabah and other institutional liability to return on equity in BMT Tulungagung and Blitar. This research was conducted with a quantitative approach and type of associative research. Data analysis was done by data normality test, classical assumption test (Multikolineritas, heterokedastisitas, autokorelasi), multiple regression test, hypothesis test, coefficient of determination test. The results of this study are 1). The condition of Third Party Funds (DPK) mudharabah members experience fluctuations in both BMT in Tulungagung, while in Blitar tend to decrease. 2) Liability of other institutions is more needed in BMT Blitar, than in Tulungagung. 3). Return on equity is greater on BMT in Blitar than in Tulungagung. 4) Mudharabah DPK has a positive but not statistically significant effect on the return on equity of non-bank Islamic financial institutions in Tulungagung and Blitar. 5) Liability to other institutions gives a negative and not statistically significant effect on the return on equity of non-bank Islamic financial institutions in Tulungagung and Blitar. 6) Simultaneously mudharabah DPK variable and liability at other institution give influence and not statistically significant to return on equity BMT in Tulungagung and Blitar
Model Strategi Tumbuh Dan Bertahan Pada Pengelolaan Baitul Maal Wat Tamwil (BMT) Di Kabupaten Tulungagung Dan Ponorogo Lantip Susilowati
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1891

Abstract

BMT faces internal business challenges from managers. External challenges come from members, business competitors and economic conditions. BMTs face obstacles in managing business growth strategies and survival strategies. The focus of the problem in this study; 1) What is the growth strategy for the management of Baitul Maal wat Tamwil? 2) How do you survive the management of Baitul Maal wat Tamwil? 3) Are there obstacles faced in the effort to grow and survive the management of Baitul Maal wat Tamwil (BMT)? This study was examined with a qualitative and interpretive type approach. The results of this study: 1) The growth strategy of BMT management is done by maximizing network and employee functions, the product contains the value of core product benefits and improved benefits, spatial planning shows fast service, contains art, and member comfort, promotion is carried out in the form of external marketing, internal and interactive. 2). Defending strategies in BMT management: not adding employees when not increasing productivity, removing mudharabah time deposits, profit sharing according to sharia, BMT Dinar Amanu still applies a special rate of 1% for mudharabah deposits, Supervision is carried out with supervision of all employees, DPS BMT Dinar amanu function not maximal. 3) Constraints faced in efforts to grow and survive on BMT management include lack of competent Human Resources, ready to challenge, less agile and less agile and KUR fund competition.
Potensi Penerapan Model Koperasi Masjid Linked Program untuk Sustainability Keuangan Masjid Binti Nur Asiyah; Lantip Susilowati; Moh. Taufiqur Rahman; Erina Wiji Lestari
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 10 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Madura

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

Abstract

This study aims to determine the potential application of the linked program model as an effort to maximize the sustainability of mosque cooperatives. This research uses a qualitative approach, with the type of case study research. Sources of data were obtained through in-depth interviews with the manager of the mosque/mosque takmir cooperative, the Head of BIMAIS Kankemenag Tulungagung, LAZ, and the congregation of the mosque. Data analysis was carried out through the stages of data reduction, data presentation and conclusions. The results showed that the implementation of the mosque cooperative model has the socio-economic potential of the mosque in the form of revolving loans, buying and selling cheap basic necessities, fisheries, and zakat/qurban. The Linked Mosque Cooperative Program is implemented in collaboration with the Indonesian Mosque Council Program, the BAZNAS Program, the LAZ Program, the Indonesian Sharia Bank Program, and suppliers of fishery trading companies. In conclusion, the mosque model cooperative link program provides benefits for the financial sustainability of the mosque.
FACTORS OF INFLUENCE OF CAREER SELECTION OF ACCOUNTING STUDENTS AS PUBLIC ACCOUNTANTS IN SHARIA ACCOUNTING DEPARTMENT FACULTY OF ISLAMIC ECONOMIC AND BUSINESS, STATE ISLAMIC INSTITUT TULUNGAGUNG LANTIP SUSILOWATI BINTI SUWADJI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i02.3586

Abstract

Based on the description from the Ministry of Research and Technology, accounting department is ranked the second most chosen 2017 SBMPTN exam participants after management majors. This happens because the notion of bright future prospects is still inherent in students majoring in accounting. A career in accounting is arguably the dream of many people. Besides having promising prospects, career advancement can be guaranteed. Plus, employment opportunities for the accounting field are very broad and wide open, one of which is as a public accountant who has a broad scope of work. This research uses quantitative approaches with types of descriptive research. The data was collected through a questionnaire method with a purposive sampling technique. The amount of sample used in this study was 130 respondents. Where the responses are students of semester 5 and 7 of Sharia accounting department of the State Islamic Institute Tulungagung. Furthermore, the questionnaire data that has been obtained is subsequently analyzed with multiple linear regression with provisions that have fulfilled the validity test, reliability test and classic assumption Test, then analyzed by T-Test and F-Test. The results of this study indicate that: Professional training and social values results positively and significantly in the career selection of accounting students for public accountants; Professional recognitionand work environment research does not influence this factor does not influence accounting students in choosing a career as a public accountant; Social values ​​are considered as the most dominant factor influencing accounting students in career selection as a public accountant.
OPTIMIZATION OF CASH FLOW MANAGEMENT DURING THE COVID-19 PANDEMIC IN THE HOME INDUSTRY OF THE FOOD AND CATERING BUSSINES IN TULUNGAGUNG REGENCY MARLILA NUR'AINI; LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v2i01.4657

Abstract

Covid-19 Pandemic that hit Indonesia had an impact on the national economy.. The purpose of this research is to find out how home industry efforts to manage its finances in order to maintain cash flow stability so that the company can survive and thrive amid the Covid-19 pandemic. The focus of the research was on the home industry and catering bussines in Tulungagung by taking four objects as sample, they are Home Industry dry food “SUIIP”, Home Industry wet food “Nisel Gallery”, catering bussines “Awaliyah Catering”, and Home Industry “Atastyfood Tulungagung”. The method used in this research is descriptive qualitative with data collection using interview techniques, observation, and documentation. Meanwhile, the analysis technique uses an inter-incentive approach. The results of this study show that the Covid-19 pandemic has had quite an impact on the home food industry and catering bussines in Tulungagung regency. Bussines management is carried out by maintaining the circulation of capita turnover, actively inovating products, and expanding market share with online media. With these efforts, the home industry of the food and catering bussines in Tulungagung regency can maintain productivity and maintain a stable cash flow.
Analisis Penerapan Akuntansi Aset Biologis pada Usaha Peternakan Ayam Broiler Ditinjau dari Prespektif Islam Wahyuni, Lia Wulan; Susilowati, Lantip
ALSYS Vol 2 No 1 (2022): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.974 KB) | DOI: 10.58578/alsys.v2i1.156

Abstract

Animal husbandry related fields. Many animals are raised by humanis including chickens. Broiler chicken farming provides very promising benefits for breeders. Chicken is including in the biological assets regulated in PSAK 69. Mr Fatkhur established a business in the field of broiler chicken farming, which was named Barokah Farm, having his address at Gandusari district Trenggalek. The recording and preparation of financial reports carried out at Barokah Farm have not referred to PSAK 69 as a whole. Regarding the preparation of financial reports, it is very useful for chicken farming business actors, especially regarding the expenditure of needs during the process of selecting chicken seeds to selling broiler chicken to consumers. Descriptive or qualitative methods are used in this study. The data collected in this study were conducting interviews with Barokah Farm owners, observing objects before they were investigated and then documented. Questions asked by the researcher to Mr Fatkhur regarding the measurement, disclosure, recognition and preparation of financial statements at Barokah Farm. The result of the study show that the recording of financial statements at Barokah Farm is very simple and can only be understood by the Barokah Farm owner. While outsiders cannot understand the financial statements made at Barokah Farm. In Islamic, chicken farming is allowed and even recommended to fulfill daily life. In the Islamic perspective, it is very necessary to process the halalness of an item that will be used or consumed by many people.