Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

6.314

P-Index

This Author published in this journals

All Journal AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Kebidanan Dan Kesehatan Tradisional Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Matematika (Kudus) Owner : Riset dan Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ MAJAMATH: Jurnal Matematika dan Pendidikan Matematika PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Delta: Jurnal Ilmiah Pendidikan Matematika Social, Humanities, and Educational Studies (SHEs): Conference Series Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Kesehatan Masyarakat dan Lingkungan Hidup Akuntansi : Jurnal Akuntansi Integratif Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Investasi Jurnal Pendidikan Teknologi Informasi dan Vokasional JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Abdi Insani Reviu Akuntansi dan Bisnis Indonesia Indonesian Journal of Islamic Business and Economics (IJIBE) Edudikara: Jurnal Pendidikan dan Pembelajaran ABSIS : Mathematics Education Journal Profitabilitas International Journal of Science and Society (IJSOC) Penamas: Journal of Community Service Jurnal Pendidikan Matematika Malikussaleh Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Pengabdian Masyarakat Bangsa Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pendidikan Matematika Journal of Data Science Theory and Application Jurnal Kebidanan (JBd) Poltekkes Kemenkes Maluku Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIMEKA Jurnal Kesehatan

Dewi Susilowati

Universitas Veteran Bangun Nusantara

Author-ID : 396561

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

PENDAMPINGAN INISIASI BUMDES DI DESA SLUKATAN, KECAMATAN MOJOTENGAH, KABUPATEN WONOSOBO MA, Ratu Ayu Sri Wulandari; Fitriyani, Fella Yunita; Hartiyah, Sri; Susilowati, Dewi
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol 11 No 3 (2024): Oktober
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v11i3.7917

Program Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pengetahuan dan pendampingan kepada khalayak sasaran dalam hal ini adalah para pemangku kepentingan di Desa Slukatan, Kecamatan Mojotengah, Kabupaten Wonosobo dalam rangka pendirian Badan Usaha Milik Desa (BUMDes). Latar belakang diadakannya Kegiatan PKM ini karena adanya keinginan desa untuk membentuk BUMDes namun masih minim pengetahuan terkait BUMDes dan cara pengelolaannya. Berdasarkan hasil survei pendahuluan, teridentifikasi beberapa permasalahan terkait proses perdirian BUMDes diantaranya masih minimnya pengetahuan masayarakat, terutama pihak-pihak yang berkepentingan dalam pendirian BUMDes seperti kepala desa dan perangkatnya, Badan Permusyawaratan Desa (BPD), kelompok pemuda/karang taruna, para pengusaha, pengelola BUMDes terdahulu, ketua RW, kepala dusun (kadus) dan perwakilan masyarakat. Kegiatan sosialisasi dilaksanakan guna meningkatkan pengetahuan khalayak sasaran. Kegiatan pendampingan juga dilaksanakan dalam rangka membentuk tim perumus pendirian BUMDes. Pendampingan kedua dilaksanakan guna menganalisis potensi desa yang bisa dikembangkan. Diharapkan dari kegiatan pengabdian ini dapat terbentuk BUMDes Desa Slukatan sesuai harapan masyarakat desa tersebut.

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

PENGARUH KINERJA KEUANGAN DAN GAJI KARYAWAN TERHADAP PENGUMPULAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN DI MODERASI UMUR PERUSAHAAN Prayoga, Cepi Juniar; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of financial performance and employee salaries on the collection of zakat with the age of the company as a moderation variable with the object of research is Bank Syariah in Indonesia during 2013-2017. The method used in this research is quantitative method and the data used is secondary data. The sample used in this study is a sharia commercial bank that meets the specified criteria. The sampling technique using purposive sampling method. Data analysis used in this study is Multiple Regression Analysis and Moderate Regression Analysis (MRA). The results of this study indicate that financial performance and employee salaries have a significant effect on zakat collection. While the results of the Moderate Regression Analysis (MRA) show that the age of the company moderates the influence of financial performance on the collection of zakat and company age is not a moderating variable that can interact between employee salaries with the collection of sharia Islamic banks in Indonesia.

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL Irawan, Puput Ade; Susilowati, Dewi; Puspasari, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.

ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA Lestari, Puja; Susilowati, Dewi; Wahyudin, Wahyudin
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.

Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2135

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.

PENGARUH LAPORAN KEUANGAN UMKM DI KABUPATEN BANYUMAS TERHADAP PEMAHAMAN AKUNTANSI DAN SUMBER DAYA MANUSIA Julialevi, Karina Odia; Susilowati, Dewi; Sibarani, Ayu Anggraeni
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.11264

Penelitian ini bertujuan untuk menentukan bagaimana pemahaman UMKM di Kabupaten Banyumas tentang akuntansi dan keterampilan SDM berdampak pada kualitas laporan keuangan yang mereka buat. Studi ini menggunakan metode survei dan deskriptif. Data diperoleh melalui kuesioner yang didistribusikan. Data dianalisis dengan model regresi berganda menggunakan program SPSS v.23. Hasil penelitian menunjukkan bahwa ada korelasi positif dan signifikan antara kualitas laporan keuangan UMKM dan kompetensi SDM yang baik. Namun, pemahaman akuntansi tidak mempengaruhi kualitas laporan keuangan UMKM.

ANALISA PENGARUH ELECTRONIC WORD OF MOUTH PADA MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN Santoso, Tri; Susilowati, Dewi
PROFITABILITAS Vol 1 No 2 (2021): JURNAL PROFITABILITAS
Publisher : Sistem Informasi Akuntansi Kampu Kabupaten Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/profitabilitas.v1i2.596

The beauty industry is currently dominating the Indonesian market, beauty brands are competing to win the hearts of beauty product lovers. Presenting various new innovations to attract customers. Advances in technology, making various kinds of information we can easily get quickly by accessing the internet. The lifestyles of the Indonesian people are increasingly changing, especially due to the impact of the Covid-19 pandemic. The purpose of this study was to determine whether there was an influence of Electronic Word of Mouth on social media on purchasing decisions for Avoskin skincare products. In this study, the method used is a quantitative method with a sample of 100 respondents. Collecting data to be tested, by distributing online questionnaires. Hypothesis testing in this study uses normality test, classical assumption test, partial t test, simultaneous f test, and multiple regression analysis. With a significant value of of 5% or 0.05 and using SPSS 25 as a test tool. Based on the results of this study, it is known that there is a 33.6% effect on Electronic Word of Mouth conducted on social media on purchasing decisions for Avoskin consumers, and the dimensions contained in Electronic Word of Mouth are intensity, valence of opinion, and content. each has an influence on purchasing decisions.

Co-Authors Adistii, Dinda Ajizah Ali Nuke Afandy Andalas, Eggy Fajar Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi B. Anggit Wicaksono, B. Anggit Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febriana, Nafis Maeda Febrianing, Brina Firmansyah, Muhamad Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Karsono Karsono Kusumastati, Widyahayu Warmmeswara Lestari, Puja Lukman Hakim M. Sukarno MA, Ratu Ayu Sri Wulandari Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Perdana, Laela Fitria Permata Ulfah, Permata Prayoga, Cepi Juniar PUJI LESTARI Puji Wahyuningsih, Heni Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Yulaikah, Siti Solikhah Solikhah Sri Wahyuni Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida

Title

Found 59 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 59 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 59 Documents
Search