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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Diponegoro Journal of Accounting Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jati: Jurnal Akuntansi Terapan Indonesia Gorontalo Accounting Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Information System, Applied, Management, Accounting and Research Journal of Public Administration and Local Governance Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan TECHNOBIZ : International Journal of Business Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Syntax Transformation ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Solidaritas: Jurnal Pengabdian Jurnal Pengabdian Masyarakat Tjut Nyak Dhien CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JOEL: Journal of Educational and Language Research Jurnal Riset Akuntansi Accounting Analysis Journal Journal of Business and Information System Jurnal Analisis Bisnis Ekonomi
Suci Nasehati Sunaningsih
Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Kabupaten Sleman Pada Tahun 2019-2022 Najla Aulia Nur Ramadhianti; Cicih Widianingsih; Suci Nasehati Sunaningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1942

Abstract

Based on calculations in financial ratios, this study was conducted to assess the financial performance of the Sleman Regency Government in managing local original revenue in 2019–2022. Secondary data, which includes information from the Cash Flow Statement, Balance Sheet, and Budget Realization Statement, are used. It was taken from https://ppid.slemankab.go.id website. This study used quantitative descriptive data analysis. Referring to the results of data calculations, it shows that cooperation between the Regional Government of Sleman Province and the Central Government in recognizing and solving current problems is less than ideal.
PROBLEM SOLVING ANALYSIS OF PEOPLE'S BUSINESS CREDIT FINANCING BASED ON MURABAHAH AGREEMENT AT PT. BANK SYARIAH INDONESIA TBK. MAGELANG SINGOSARI SUB-BRANCH OFFICE Ridho, Andi Faisal; Iswanaji, Chaidir; Sunaningsih, Suci Nasehati
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.488

Abstract

This study aims to determine the resolution of murabahah contract problems related to the factors that influence the micro-financing of the People's Business Credit (KUR) carried out by the financial institution PT Bank Syariah Indonesia Tbk., Magelang Singosari Sub-Branch Office in channeling People's Business Credit (KUR) funds. The method used in this study is descriptive qualitative and data analysis used in this study uses primary and secondary data. The results of the analysis of customer funding of Bank BSI Magelang Singosari Sub-Branch Office are inseparable from the factors and risks. One of them is bad money, which causes a decrease in bank liquidity and affects the reliability of customer savings. In the case of non-performing loans, banks must analyze the factors that affect bank liquidity so as not to cause losses and provide an analysis of bad credit settlement through time relief and installment assistance, especially if the creditor is affected by a disaster, if it is not paid on purpose, it will be confiscated.
Analisis Pelaksanaan Sistem Prosedur Pengeluaran Kas Sekretariat DPRD Kota Magelang Abim Aulya; Suci Nasehati Sunaningsih
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

Cash disbursement is a series of funding incurred for activities that have benefits for agencies. The purpose of this study is to know the system of cash disbursement procedures at the Magelang City DPRD Secretariat Office. The object of this study is the Secretariat of the Magelang City DPRD. This research uses a descriptive method that aims to reveal facts, circumstances, phenomena that actually occur by comparing the systems and procedures for cash disbursements in the DPRD Secretariat with the concepts of effectiveness of cash disbursements that are theoretically studied. The obstacle faced during the cash disbursement process is the incomplete letter of accountability (SPJ) submitted for cash disbursement Keywords : System, State finance, Cash disbursemen
Tourism seasonality and tax compliance of hotel and accommodation sector in Magelang Regency, Indonesia: Mediating role of intention to comply Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Simamora, Alex Johanes; Hartono, Budi; Sitoresmi, Mumpuni Wahyudiarti
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22094

Abstract

Research aims: This research examined the effect of hotel and accommodation performance during peak seasons on tax compliance, especially tourism seasonality-based financial performance, intention to comply, and tax compliance behavior. This research also examined the effect of tourism seasonality-based financial performance on tax compliance behavior through intention to comply.Design/Methodology/Approach: The research sample includes 48 owners and top managers of hotels and accommodations in Magelang Regency. Questionaries measure the variable. Data analysis used structural equation modeling, which included the inner model, outer model, and path analysis.Research findings: Based on data analysis, tourism seasonality affected tax compliance in the hotel and accommodation sector. The peak season of tourism brought more revenues and cash, so hotels and accommodations could pay the tax and comply with tax regulations. Intention to comply mediated the effect of tourism seasonality-based financial performance on tax compliance behavior.Theoretical contribution/Originality: This research provided new evidence of peak season on tax compliance. This research also extended the ability to pay theory of taxation based on tourism seasonality. This research also evaluated regulations of Local Regulation of Magelang Regency No. 13 2010 and Regulation of Head of Magelang Regency No. 44 2012 in tourism seasonality since no regulation regulates seasonal tax system based on tourism seasonality for hotels and accommodation.
ANALISIS SISTEM PENGENDALIAN INTERNAL DENGAN MENGGUNAKAN SPIP (Studi Kasus Pada Disdukcapil Kota Magelang Prastya, Yoshandi Rendra; Sunaningsih, suci Nasehati
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 8 No. 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v8i2.216

Abstract

Penelitian ini berujuan untuk mengetahui bagaimana penerapan lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan pengendalian intern di Dinas Kependudukan dan Pencatatan Sipil Kota Magelang. Penelitian menggunakan jenis penelitian kualitatif dengan menggunakan metode analisis deskriptif. Objek dalam penelitian ini adalah Dinas Kependudukan dan Pencatatan Sipil Kota Magelang. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern pemerintah (SPIP) pada Dinas Kependudukan dan Pencatatan Sipil Kota Magelang telah sesuai dengan unsur – unsur yang ada dalam Sistem Kontrol Internal yang telah ditetapkan oleh pemerintah berdasarkan Peraturan Pemerintah No. 60 tahun 2008. Kelemahan dalam penelitian ini adalah kelemahan dalam sistem komputerisai seperti mekanisme pendataan yang terkadang terkendala sehingga dapat menghambat dalam proses pelayanan kepada masyarakat.
Penyusunan Anggaran Komprehensif untuk UMKM Naik Kelas di Desa Sumberarum Kecamatan Tempuran Suci Nasehati Sunaningsih; Agustina Prativi Nugraheni
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.18105

Abstract

Kegiatan perencanaan yang dilakukan Usaha Mikro Kecil dan Menengah (UMKM) meliputi penyusunan rencana aktivitas untuk periode yang akan datang sebagai gambaran target usaha. Rencana yang dikuantifikasikan secara moneter tercermin dalam sebuah anggaran. Penyusunan anggaran yang jelas dan komprehensif dapat memudahkan pengawasan dan evaluasi pencapaian target dan tujuan akhir periode. Desa Sumberarum merupakan desa di Kecamatan Tempuran, Kabupaten Magelang yang sangat terkenal dengan wisata pemandian air panas alami Obyek wisata yang semakin berkembang berkorelasi positif terhadap peningkatan jumlah UMKM produsen makanan khas desa yang dijual di sekitar obyek wisata, Kegiatan ini bertujuan untuk memotivasi dan meningkatkan pemahaman serta keterampilan pelaku UMKM di Desa Sumberarum dalam menyusun anggaran komprehensif. Kegiatan pengabdian melibatkan 16 pelaku UMKM makanan olahan. Metode yang digunakan adalah dengan survei, wawancara, studi kepustakaan, serta melakukan pelatihan dengan metode ceramah, diskusi dan training assignment. Pada survei awal, diperoleh informasi bahwa 100% peserta tidak memisahkan keuangan pribadi dan usaha; serta tidak menyusun anggaran karena tidak paham. Tahapan kegiatan ini antara lain: 1) motivasi pengelolaan keuangan untuk “UMKM Naik Kelas”, 2) sosialisasi pentingnya perencanaan keuangan melalui aktivitas penganggaran, 3) pelatihan penyusunan anggaran komprehensif. Berdasarkan evaluasi, 75% aspek mampu dipahami oleh peserta dan kepuasan peserta terhadap kegiatan ini mencapai 81%. Rencana selanjutnya yang akan dilakukan untuk memaksimalkan proses pengelolaan keuangan, adalah pelatihan penyusunan laporan keuangan menggunakan software akuntansi yang tidak berbayar.
Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta Wulandari, Eva; Sitoresmi, Mumpuni Wahyudiarti; Atika, Atika; Manurung, Herlina; Sunaningsih, Suci Nasehati; Arifah, Siti
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.16748

Abstract

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.
IMPLEMENTASI E-KEUANGAN : PENYUSUNAN LAPORAN KEUANGAN DI PEMERINTAHAN KABUPATEN TEMANGGUNG SARI, SHAFA EDITYA KARTIKA; PANGGIARTI, ENDANG KARTINI; SUNANINGSIH, SUCI NASEHATI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2009

Abstract

This research aims to convey an illustration of how the implementation of the process of preparing financial statements in Temanggung Regency compiled by BPKPAD and knowing what are the problems it is facing. The problems faced are related to the level of regional device work units (SKPD) that are late in the submission of SKPD financial statements to BPKPAD. with the problems that arise, it will affect the work process on BPKPAD such as delays during the realization of consolidated reports. The method used in this study is a case study using a type of qualitative method. This research object unit is at the Financial Management, Investment and Regional Assets Agency (BPKPAD) of Temanggung Regency. The results showed that BPKPAD Temanggung Regency uses the E-Financial software system in the preparation of consolidated financial statements.
Pembentukan Kelompok Usaha Bersama (Kube) “Mekar” Dalam Rangka Penguatan Perekonomian Masyarakat Di Kelurahan Potrobangsan Kota Magelang Pramudyastuti, Octavia Lhaksmi; Panggiarti, Endang Kartini; Nugraheni, Agustina Prativi; Sunaningsih, Suci Nasehati
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 4 No 1 (2025): Edisi Januari 2025 - Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v4i1.1680

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat perekonomian warga di Kelurahan Potrobangsan, Kecamatan Magelang Utara, Kota Magelang, melalui pembentukan Kelompok Usaha Bersama (KUBE) “Mekar”. Kelurahan Potrobangsan, meskipun berada di kawasan perkotaan dan dikelilingi oleh lingkungan akademik Universitas Tidar, kelurahan ini masih memiliki jumlah warga pra-sejahtera yang cukup tinggi, termasuk di wilayah RW V yang menjadi mitra kegiatan ini. Kondisi ini menimbulkan kesenjangan ekonomi yang signifikan di tengah masyarakat. Sebagai respons terhadap permasalahan tersebut, kegiatan pengabdian ini dilaksanakan melalui beberapa metode, yaitu Focus Group Discussion (FGD) untuk merumuskan rencana pembentukan KUBE, sosialisasi kepada masyarakat mengenai konsep KUBE, serta penyuluhan yang disesuaikan dengan kebutuhan warga. Terdapat kendala dalam kegiatan pengabdian ini yaitu rendahnya animo masyarakat untuk bergabung dalam kegiatan pengabdian dan pengurus ataupun anggota KUBE. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat tentang kewirausahaan berbasis kelompok, dan terbentuknya KUBE sebagai wadah pemberdayaan ekonomi yang berkelanjutan. Tahapan selanjutnya, tim pengabdian akan melakukan berbagai pelatihan yang mendukung pengembangan KUBE “Mekar” dan berkolaborasi dengan berbagai pihak dalam rangka pengembangan usaha warga Kelurahan Potrobangsan.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
Co-Authors Abim Aulya Agus Putri Mulyaningsih Agustina Prativi Nugraheni Alex Johanes Simamora Alkadri Kusalendra Siharis Amanda Yulia Damayanti Annisa Nur Afifah Atika Atika Bharata, Risma Wira Budi Hartono Chaidir Iswanaji Cicih Widianingsih Diah Agustina Prihastiwi Endang Kartini Panggiarti Eva wulandari, Eva Ghina Fitri Ariesta Susilo Hernita Sulistyowati Iswanaji, Chaidir Lucia Rita Indrawati Manurung, Herlina Najla Aulia Nur Ramadhianti Nibras Anny Khabibah Nina Purwaningsih Nugraheni, Agustina Prativi Nuwun Priyono Octavia Lhaksmi Pramudyastuti Pramudyastuti, Octavia Laksmi Pramudyastuti, Octavia Lhaksmi Prastya, Yoshandi Rendra Purwaningsih, Nina Renaldo Renaldo Ridho, Andi Faisal Rizka Faulinda Roviko Erni Anisaputri SARI, SHAFA EDITYA KARTIKA SATRIYAS ILYAS Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Tiara Kasih Aprillasari Trisnasari, Regina Vivit Mariasari Yoshandi Rendra Prastya