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PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PERUSAHAAN ROKOK DI KUDUS) Wijayanti, Sukma
Accounting Global Journal Vol 2, No 1 (2018): Accounting Global Journal
Publisher : Universitas Muria Kudus

Penelitian ini bertujuan untuk meneliti pengaruh karakteristik sistem akuntansi manajemen (SAM) terhadap kinerja manajerial perusahaan rokok di Kabupaten Kudus. Data terdiri dari 46 responden yang dipilih menggunakan metode purposive sampling. Hasil penelitian memperlihatkan bahwa dari keempat karakteistik Sistem Akuntansi Manajemen yang digunakan, yaitu ruang lingkup, ketepatan waktu, agregasi, dan integrasi, yang berpengaruh positif terhadap kinerja manajerial adalah ketepatan waktu.

PENERAPAN PENDEKATAN QUANTUM LEARNING TIPE BRAINSTORMING UNTUK MENINGKATKAN KEEFEKTIFAN PEMBELAJARAN AKUNTANSI Wijayanti, Sukma; Adi, Wahyu; Ivada, Elvia
Jupe-Jurnal Pendidikan Ekonomi Vol 1, No 2 (2013): Jurnal Pendidikan Ekonomi (JUPE)
Publisher : Jupe-Jurnal Pendidikan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.177 KB)

ABSTRAK Tujuan pendelitian ini adalah untuk meningkatkan keefektifan pembelajaran akuntansi dengan menerapkan pendekatan Quantum Learning tipe Brainstorming. Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas XI Paket C SKB Kabupaten Magelang Tahun Ajaran 2012/ 2013. Pengumpulan data dilakukan dengan observasi, wawancara, dan tes. Data yang dikumpulkan tentang keefektifan pembelajaran yang ditinjau dari kepahaman (kognitif) dan sikap siswa (afektif) selama pembelajaran. Uji validitas wawancara dan observasi menggunakan triangulasi sedangkan uji validitas tes menggunakan validitas konstruk. Proses penelitian dilakukan dengan 2 siklus yang terdiri dari tahap perencanaan, pelaksanaan, observasi, evaluasi dan refleksi. Dari hasil penelitian dapat disimpulkan bahwa Penerapan pendekatan Quantum Learning tipe Brainstorming dapat meningkatkan keefektifan pembelajaran yang ditinjau dari hasil belajar siswa tuntas sebesar 63,63% dan sikap siswa selama pembelajaran positif sebesar 60,67%. ABSTRACT The purpose of this research is to improve effectiveness accountancy learning to the C package program by applying the Quantum Learning approach using Brainstorming type. This research is a classroom action research which is designed into two cycles and each cycle consists of planning phase, implementation/ action phase, observation phase, evaluation phase, and also reflection. The subjects of this research are eleventh year students of SKB C package program in Magelang regency in academic year 2012/ 2013. The research data are collected in a form of information about the effectiveness of learning in terms of learning achievement (cognitive) and also students attitudes (affective) during learning activity. The data collection technique uses observation, interview, and test. The validity of qualitative data uses triangulation technique while the technique of validity test uses construct validity. The result of this research, the application of Quantum Learning approach using Brainstorming types can improve learning effectiveness in terms of students learning achievement completed by 63.63% and students? attitudes during positive learning by 60,67%. Keywords:C package program, quantum learning, effective

Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gunungwungkal Kabupaten Pati Heni Risnawati; Sukma Wijayanti; , Sri Retnoningsih
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.838

Tujuan penelitian adalah dapat memahami pengaruh sistem pengendalian internal, kompetensi aparatur desa, penggunaan teknologi informasi akuntansi, ketaatan pelaporan keuangan terhadap akuntabilitas pengelolaan dana desa di kecamatan Gunungwungkal, Kabupaten Pati. Metode penelitian memakai kuantitatif dengan data primer dengan menyebarkan kuesioner kepada kepala desa dan aparatur desa di kecamatan Gunungwungkal Kabupaten Pati berjumlah 15 Desa atau Kelurahan. Pengambilan Sampel menggunakan teknik Purposive Sampling. Alat analisis menggunakan regresi linier berganda. Hasil menunjukkan kompetensi aparatur desa dan ketaatan pelaporan keuangan berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa. Sistem pengendalian internal dan penggunaan teknologi informasi akuntansi tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa. Hasil penelitian secara simultan seluruh variabel penelitian secara bersama- sama berpengaruh terhadap akuntabilitas pengelolaan dana desa.

STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Heni Risnawati; Sukma Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2318

The purpose of this research is to see the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk for the period 2016-2020. Ratio analysis used liquidity ratios, solvency ratios, activity ratios and profitability ratios. This study uses secondary data by analyzing the company's annual report. The data analysis method in this research is descriptive statistical analysis which is used to explain the company's financial ratios. The results of the liquidity ratio analysis with the Current Ratio indicator have an average value of 90.76% below the industry standard average of 200%. Quick ratios and cash ratios have values below the industry average standard. This shows that the company is not performing well. The solvency ratio with the Debt Ratio indicator on average is 44.9% above the industry average standard of 35%. The company's performance is still in the quite good category, although it is slightly above the industry average standard. The Debt to Equity Ratio indicator on average is 83.2% above the industry average standard of 90%. This shows the performance of Pt. Telekomunikas Indonesia Tbk has a good performance. The activity ratio is measured with the working capital ratio indicator on average 20.9% above the industry average standard, meaning the company has a good performance. The Total Assets Turn Over indicator is on average 0.59 miles below the industry average 2 times. This shows that the company's performance is not good. The profitability ratio through the Net Profit Margin indicator is an average of 22.9% above the industry average standard of 20%. The Return On Investment indicator is on average 13.5% below the industry average of 30%company's performance is in poor condition. Keywords: Financial performance, liquidity, solvency, activities, profitability, digital transformation

PANDEMIC IMPACT OF COVID-19 ON THE HEALTH OF SYARIAH BANKS Sukma Wijayanti; Zaenal Afifi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1507

This study aims to determine the comparison of the health level of banks syariah before and after the Covid-19 pandemic using the measurement method stipulated in the provisions of Bank Indonesia PBI Number 13/1 / PBI / 2011 concerning Bank Health Assessment using the RGEC method. The assessment factors in the RGEC method are risk profile factors, good corporate governance (GCG) factors, profitability factors, and capital factors. The object of this research is all banks syariah companies listed on the Bursa Efek Indonesia from 2017 to 2019. The sampling technique in this study uses a census or population. The analysis technique in this research is descriptive quantitative. The results of this study indicate that banks syariah that were included in the healthy category before the Covid-19 pandemic were Bank Panin Dubai Syariah and banks syariah that were included in the very healthy category were Bank Rakyat Indonesia Syariah and Bank Tabungan Pensiun Syariah. At the time of the Covid-19 pandemic, the three bank syariah were in the very healthy category. Overall, banks syariah are able to grow well even in the COVID-19 pandemic situation.

Pendampingan Pengelolaan Bank Sampah Pada Kelompok PKK di Desa Besito Zaenal Afifi; Sukma Wijayanti
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 2 (2022)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v3i2.1028

Sampah merupakan permasalahan yang sering dihadapi baik oleh negara maju maupun negara berkembang, salah satunya Indonesia. Bank sampah adalah salah satu alternatif untuk menangani masalah sampah yang membawa manfaat ekonomi bagi pelakunya. Namun, belum banyak masyarakat yang terampil melaksanakan prosedur bank sampah. Metode yang dilakukan dengan observasi dan perencanaan, pelaksanaan dan observasi. Hasil dari kegiatan ini, setelah mengikuti pelatihan tentang bank sampah, warga desa Besito sudah mengetahui cara mengelola sampah keluarga menggunakan bank sampah.

STRATEGY FOR ACCELERATING DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Heni Risnawati; Sukma Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2318

The purpose of this research is to see the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk for the period 2016-2020. Ratio analysis used liquidity ratios, solvency ratios, activity ratios and profitability ratios. This study uses secondary data by analyzing the company's annual report. The data analysis method in this research is descriptive statistical analysis which is used to explain the company's financial ratios. The results of the liquidity ratio analysis with the Current Ratio indicator have an average value of 90.76% below the industry standard average of 200%. Quick ratios and cash ratios have values below the industry average standard. This shows that the company is not performing well. The solvency ratio with the Debt Ratio indicator on average is 44.9% above the industry average standard of 35%. The company's performance is still in the quite good category, although it is slightly above the industry average standard. The Debt to Equity Ratio indicator on average is 83.2% above the industry average standard of 90%. This shows the performance of Pt. Telekomunikas Indonesia Tbk has a good performance. The activity ratio is measured with the working capital ratio indicator on average 20.9% above the industry average standard, meaning the company has a good performance. The Total Assets Turn Over indicator is on average 0.59 miles below the industry average 2 times. This shows that the company's performance is not good. The profitability ratio through the Net Profit Margin indicator is an average of 22.9% above the industry average standard of 20%. The Return On Investment indicator is on average 13.5% below the industry average of 30%company's performance is in poor condition. Keywords: Financial performance, liquidity, solvency, activities, profitability, digital transformation

Faktor-Faktor Yang Mempengaruhi Sustainable Report Pada Perusahaan Pertambangan Retnoningsih, Sri; Wijayanti, Sukma; Risnawati, Heni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10882

The Sustainable Development Goals (TPBs/SDGs) are sustainable development agreements based on human rights and equality. TPB/SDGs have Universal, Integration and Inclusive principles, to ensure that no one is left behind or is called No One Left Behind. Disclosure of financial reports is support from economic entities in achieving SDGs goals. Sustainability reports are one of the media as a means of communicating an entity's responsibility towards economic, social and environmental aspects. This research aims to analyze what factors influence the quality of disclosure in sustainability reports in order to support the SDGs agenda. The data used are annual financial reports and sustainability reports which have been published through the Indonesia Stock Exchange for the 2021-2022 period in Mining and Energy Companies. The research results show that Leverage has no effect on the sustainable report, female directors have no effect on the sustainable report and company size has an effect on the sustainable report. From the model test results, an R Square value of 0.628% was obtained. This research model is quite good because it is able to test more than 50%, while 37.25 is a variable outside this research

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN DANA LEMBAGA AMIL ZAKAT Wijayanti, Sukma; Siti Muntayah
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.238

Sistem Informasi Akuntansi (SIA) merupakan suatu sistem di suatu organisasi yang bertanggung jawab menghimpun informasi yang didapat dari penumpulan dan penggunaan informasi atau laporan transaksi yan bermanfaat untuk seleuruh pemakai baik di dalam ataupun luar organisasi. Lembaga Amil Zakat merupakan sebuah lembaga yang menghimpun dan menyalurkan dana zakat, infaq, dan sedekah, di mana lembaga amil zakat menupayakan kemasalahat umat dalam kegiatan operasinya. Salah satu kewajiban lembaga amil zakat dalah membuat laporan penerimaan dan pengeluaran dana zakat, infaq, dan sedakah yan dapat diterima dan dipahami oleh semua golongan pengguna, baik selaku muzaki maupun mustahik. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi penerimaan dan pengeluaran dana zakat, infaq, dan sedekah di Lembaga Amil Zakat Muhammadiyah (LazisMu) di Kudus. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif dimana dalam metode ini peneliti mengumpulkan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran dana zakat, infaq, sedekah yang ada di LazisMu Kudus sudah memenuhi semua unsur SIA karena LazisMu Kudus membuat dan mengumpulkan formulir, jurnal umum, buku besar dan buku pembantu yang menghasilkan pencatatan berlangsung secara double entry sehingga memudahkan untuk mengetahui kesalahan yang terjadi dan menentukan keseimbangan antara saldo debit dan saldo kredit. Selanjutnya, dalam penyajian laporan keuangan LazisMu Kudus dapat dikatakn sudah cukup sesuai dengan standar akuntansi keuangan, hal ini dapat dilihat pada penyajian laporan keuangan LazisMu Kudus sudah membuat laporan posisi keuangan, laporan perubahan dana, dan laporan arus kas dan ditambah dengan catatan atas laporan keuangan.

Optimalisasi Umkm Sehat Melalui Metode Design Thinking dan Digitalisasi Keuangan Untuk Meningkatkan Omset Penjualan UMKM Warga Muhammadiyah Juwana Kabupaten Pati Aman, Syahrial; Wijayanti, Sukma; Lestari, Diana Tri; Hindriyastuti, Sri
Jurnal Pengabdian Kesehatan Vol 8, No 1 (2025): Jurnal Pengabdian Kesehatan
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STIKES Cendekia Utama Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31596/jpk.v8i1.515

Usaha Mikro Kecil dan Menengah (UMKM) berkembang dengan cepat dan terus meningkat jumlahnya setiap tahun. ]. Dalam proses perkembangan UMKM tersebut seringkali menghadapi permasalahan yang umum dialami diantaranya: terbatasnya jumlah modal, proses urusan perizinan, proses pembayaran pajak, banyaknya pelaku UMKM masih gagap teknologi serta kurangnya inovasi dalam pengembangan usaha yang tidak terelakkan Melalui program Pengabdian Masyarakat (PKM) hibah riset Muhammadiyah ini, tim PKM berfokus pada peningkatan omset penjualan Unit Usaha Mikro Kecil dan Menengah warga Muhammadiyah Juwana dengan pendekatan design Thinking dan digitalisasi keuangan dalam rangka meningkatkan omset penjualan UMKM tersebut. Melalui Metode wawancara dan kualitatif, setelah menemukan masalah yang dihadapi oleh UMKM Muhamamdiyah Juwana, kegiatan PKM ini terbagi dalam empat tahap yaitu tahap perencanaan, tahap pemberian materi (workshop), tahap pendampingan dan tahap pelaporan. Hasil dari kegiatan ini menunjukkan adanya peningkatan hamper seluruh UMKM (80-90%) mampu memahami segmen market sesuai dengan kebutuhan keinginan konsumen, mampu membuat produk yang inovatif dan kreatif, mampu memasarkan produk melalui digitalisasi pemasaran, mampu melayani konsumen dengan baik, serta mampu membuat pencatatan keuangan melalui aplikasi keuangan dompetku.

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