Articles
<![CDATA[MEKANISME SISTEM PENJAMINAN MUTU INTERNAL PERGURUAN TINGGI ]]>
<![CDATA[Anang Dwi Putransu Aspranawa]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 18 No 1 (2018) ]]>
Publisher : <![CDATA[LP2M IAIN Tulungagung ]]>
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DOI: 10.21274/dinamika.2018.18.1.1-20
<![CDATA[This research is a study that examines and describes the internal quality management system of higher education. Management system begins with activities planning, organizing, self-actualization and control. The Islamic Balitar University Blitar is carrying out internal quality assurance has been arranged integrally starting from education and teaching activities, until research activities and community services. The implementation quality of education itself is continuous improvement. This means that the Islamic Balitar University Blitar has established, implemented, evaluated the implementation, controlled the implementation and improve the quality standard of education run independently adjusted to the vision and mission of the college.Keywords: System, Management, Quality Assurance]]>
<![CDATA[PROFESIONALITAS GURU SERTIFIKASI DALAM MENINGKATKAN MUTU PENDIDIKAN ANAK IBTIDAIYAH ]]>
<![CDATA[DYAH PRAVITASARI]]>
<![CDATA[ Al-Ikhtibar: Jurnal Ilmu Pendidikan Vol 5 No 2 (2018): Juli-Desember 2018 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Agama Islam ]]>
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DOI: 10.32505/ikhtibar.v5i2.559
<![CDATA[Pemerintah telah berupaya meningkatkan kualitas pendidikan salah satunya dengan adanya program sertifikasi guru. Program sertifikasi guru merupakan upaya untuk mendapatkan guru yang profesional. Oleh karena itu guru sebagai sosok yang profesional harus memiliki kompetensi dan kinerja yang sesuai dengan tuntutan pekerjaanya sehingga mempunyai kewenangan yang jelas. Dengan adanya sertifikasi atau guru yang profesional pemerintah berharap guru dapat meningkatkan mutu pendidikan. Adapun tujuan umum dari penelitian ini adalah untuk melihat sejauhmana guru yang telah bersertifikasi di dalam meningkatkan mutu pendidikan khususnya anak Ibtidaiyah. Metode penelitian yang digunakan adalah meteode penelitian kualitatif. Berdasarkan hasil penelitian, penulis memaparkan bahwa ada beberapa guru yang belum memenuhi semua kriteria guru profesioanal, seperti belum mampu menggunakan metode pembelajaran yang efektif, kurangnya pemahaman guru terhadap penggunaan IPTEK, kurangnya kesadaran guru untuk meningkatkan kualitas dirinya dan kurangnya kesadaran guru terhadap tugas dan fungsinya sesuai dengan jabatan yang diembanya. Sehingga dengan begitu, berdampak terhadap siswa yakni minat belajar siswa menjadi kurang.]]>
<![CDATA[Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19 ]]>
<![CDATA[Eva Risqita Listya Sari]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.868
<![CDATA[Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.]]>
<![CDATA[The Health Sector Stock Market Reaction to the Implementation of the PSBB Policy Due to Covid-19 in Indonesia ]]>
<![CDATA[Intan Fadila Rahma]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v6i1.12048
<![CDATA[ The pandemic that occurred at the end of 2019 resulted in changes in various sectors of life globally. Indonesia is one of the countries affected by this condition. After the government implemented the Large-Scale Social Restrictions (PSBB), this affected the stock market reaction, especially in the health sector. The research uses a quantitative approach with the type of event study research. This study uses descriptive statistical analysis. In order to test the normality of the data, it is necessary to test for normality using the Shapiro Wilk method. This is because the data used is less than 50. The researcher uses a hypothesis test t Test for data that is normally distributed, while for data that is not normally distributed, it can be tested with the Wilcoxon Signed Ranks Test. The results of this study indicate that before and during the implementation of PSBB, the abnormal return yields were insignificant, and there was no difference between the Average Abnormal Return before and during the implementation of PSBB in the health sector, but the Average Trading Volume Activity showed differences between before and during the implementation of PSBB. when the PSBB was implemented in the health sector. The conclusion is that before and when the PSBB was implemented, it showed that there was no significant difference in the Average Abnormal Return of the health sector, which means that the PSBB did not affect the Average Abnormal Return in the health sector but caused a significant difference in the Average Trading Volume Activity of the health sector, which means that the PSBB had an effect on the Average Trading Volume Activities (ATVA).]]>
<![CDATA[PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, GOOD CORPORATE GOVERNANCE , DAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN DI MASA PANDEMI COVID-19 PADA BMT DI KABUPATEN TULUNGAGUNG ]]>
<![CDATA[Sapta Sri Maharani]]>;
<![CDATA[Dyah Dyah Pravitasari]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JURKAMI) Vol 7, No 1 (2022): JURKAMI ]]>
Publisher : <![CDATA[STKIP Persada Khatulistiwa Sintang ]]>
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DOI: 10.31932/jpe.v7i1.1531
<![CDATA[The impact that occurred due to the covid-19 pandemic in the midst of the economic difficulties allowed the occurrence of payment jams or arrears to customers at BMT, so this study aims to examine the influence of Human Resources, information technology, GCG, and risk management on financial performance during the covid-19 pandemic so that financial performance continues to run smoothly. The population of this study was BMT in Tulungagung Regency. This study used samples from the population in 3 BMTs in Tulungagung which were used as samples, namely BMT Muamalah, BMT Istiqomah, BMT Pahlawan. The sampling technique used is purposive sampling. The sample in this study were all staff/employees at the three BMTs in Tulungagung district. The results of the study indicate that human resources are needed in a financial performance. By having a clear understanding of roles and functions. Good financial performance will make a positive contribution to BMT in Tulungagung Regency]]>
<![CDATA[PENERAPAN SISTEM AKUNTANSI BERBASIS ANDROID GUNA PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN UMKM BUDIDAYA IKAN HIAS DESA GEMPOLAN PAKEL TULUNGAGUNG ]]>
<![CDATA[Lelyana Wahyuningtyas]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5378
<![CDATA[The development of information technology has a very rapid impact on the Accounting System. As in recording financial statements, which are increasingly made easier through financial bookkeeping applications on Android smartphones. The benefits of implementing an Accounting System in business will make it easier for MSME actors to evaluate performance, and find out financial position. The purpose of this study is to understand the implementation of an android-based accounting information system with the BukuKas application to improve the quality of the economic activities of SMEs located in Gempolan Village, Pakel District, Tulungagung Regency and work in the field of ornamental fish cultivation which is located in terms of making financial reports. This research activity uses a method in the form of a qualitative method, while the data used during the research is in the form of raw or primary data obtained face-to-face by interviewing business actors. In carrying out their business, these ornamental fish cultivation MSME actors only remember a transaction without being disabled and care about their financial condition. With the BukuKas application, it can help prepare financial reports for free, effectively and efficiently so that it looks more professional in its business operations.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Pemeriksaan Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Restoran di Kota Blitar ]]>
<![CDATA[Widya Dwi Nurma Dewi]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 10, No 1 (2022): Juni ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/je.v10i1.7501
<![CDATA[Pajak restoran yakni salah satu sumber penerimaan langsung bagi pemerintah daerah Kota Blitar. Guna dapat meningkatkan penerimaan pajak restoran, wajib pajak harus patuh untuk memungut dan membayar pajak restoran ke kas daerah. Keterlibatan pendapatan pajak terhadap pendapatan negara diharapkan dapat semakin meningkat dari tahun ke tahun. Mengenai faktor yang dapat memengaruhi kepatuhan wajib pajak restoran di Kota Blitar yaitu kualitas pelayanan, pemeriksaan pajak, dan sanksi perpajakan. Penelitian ini memiliki maksud dan tujuan yaitu ntuk menguji apakah pada variabel kualitas pelayanan, pemeriksaan pajak, dan sanksi perpajakan memberikan suatu imbas pengaruh kepada kepatuhan wajib pajak restoran dengan menggunakan metode kuantitatif. Dalam riset ini menerapkan jumlah populasi 219 wajib pajak restoran sehingga sampel yang dipergunakan sejumlah 68 wajib pajak restoran yang terinci pada Badan Pendapatan Keuangan dan Aset Daerah Kota Blitar. Teknik dalam menganalisis data yang diterapkan pada riset ini yakni analisis regresi berganda sekaligus uji asumsi klasik dengan menggunakan aplikasi pengujian data yaitu SPSS. Hasil yang diperoleh pada riset ini memperlihatkan bahwa variabel kualitas pelayanan mempengaruhi secara positif terhadap variabel kepatuhan wajib pajak restoran. Sedangkan variabel pemeriksaan pajak tidak mempengaruhi terhadap variabel kepatuhan wajib pajak restoran. Sementara pada variabel sanksi perpajakan tidak mempengaruhi terhadap variabel kepatuhan wajib pajak restoran.]]>
<![CDATA[Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021 ]]>
<![CDATA[Enggar Ayu Romadloni]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v3i2.890
<![CDATA[Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021). Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021. The study used a data sample of 30 samples. Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory. Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021. Which sample is a basic sample that almost every manufacturing company has, both simple and complex. Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency.]]>
<![CDATA[DETERMINING FACTORS AFFECTING THE LEVEL OF SHARIA ACCOUNTING UNDERSTANDING ]]>
<![CDATA[Dyah Pravitasari]]>;
<![CDATA[Aida Hanum Mahmudah]]>
<![CDATA[ BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting ]]>
Publisher : <![CDATA[State Islamic Institute (IAIN) Tulungagung ]]>
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DOI: 10.21274/balance.v2i02.5377
<![CDATA[The Muslim community in Indonesia uses Islamic law in everyday life, including in social and economic life. Humans fulfill their needs, namely by bartering goods owned by others so that there is no need for recording transactions. Along with the development of the times, humans have difficulty in exchanging goods with other goods because these goods are sometimes not worth the value of the desired goods. This led to less efficient bartering at that time. In the end, humans found a medium of exchange, namely money. Merchants keep records in a simple way. The development of accounting management reached the highest level during the Abbasid Daula. At this time accounting is classified into several specialties such as currency accounting, and book auditing/auditing. Accounting was first recognized in Indonesia around the 1960s and is conventional in nature. Adaptation of accounting developments from Italy. The development of Islamic accounting in Indonesia cannot be separated from the existence of Bank Muamalat Indonesia which was the first Islamic bank in Indonesia in 1991 which officially operated in 1992. It was only in 2002 that an idea and thought emerged on the existence of Islamic accounting, and began to be applied after the existence of standards Islamic banking accounting and the existence of Islamic accounting institutions. Since then, the need for Islamic accounting is needed for the development of society]]>
<![CDATA[PENERAPAN PSAK NO. 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH PADA KOPONTREN AL- BARKAH WONODADI BLITAR ]]>
<![CDATA[Anzilni Sakinah Aprilia]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua ]]>
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DOI: 10.53491/oikonomika.v2i2.125
<![CDATA[Setiap lembaga keuangan yang berpedoman pada prinsip syariah tentunya berlandaskan pada PSAK No. 101 dalam penyajiian laporan keuangannya. Tujuan dilakukannya penelitian ini adalah untuk mengetahui kesesuaian laporan keuangan yang tersaji pada Koperasi Pondok Pesantren Al- Barkah dengan PSAK 101. Dalam penelitian ini digunakan metode penelitian deskriptif kualitatif. Data yang dikumpulkan didapatkan melalui teknik pengumpulan data berdasarkan observasi, wawancara, dokumentasi dan penelitian kepustakaan. Hasilnya disimpulkan bahwa Koperasi Pondok Pesantren Al- Barkah telah menyajikan laporan posisi keuangan dan laporan laba rugi, namun belum menerapkan PSAK 101 secara menyeluruh karena terdapat lima laporan lain yang belum disajikan serta terdapat beberapa komponen yang belum lengkap pada dua laporan yang telah disajikan. Penyebab hanya disajikan dua jenis laporan keuangan oleh Koperasi Pondok Pesantren Al- Barkah yaitu karena menurut pihaknya hanya membutuhkan dua laporan keuangan saja yakni laporan posisi keuangan dan laporan laba rugi. Dua laporan yang telah tersaji dianggap sudah memenuhi kebutuhan informasi pada Kopontren Al- Barkah. Namun, seiring berjalannya waktu Kopontren Al- Barkah juga terus meningkatkan kualitas terhadap tenaga ahli yang ada serta terus memanfaatkan ilmu teknologi dalam membantu penyajian laporan keuangan yang sesuai dengan pedoman yang ada.]]>
