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EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERNAL TERHADAP KAS DI PT X Dina Amalia Mahmudah
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Kas pada dasarnya bersifat likuid, oleh karena itu, banyak orang cenderung menjadikan kas sebagai objek tindakan fraud. Penelitian ini bertujuan untuk mengevaluasi kembali pengendalian internal atas, menganalisis semua prosedur yang berkaitan dengan kas di PT X. Evaluasi terhadap pengendalian internal didasarkan pada salah satu komponen pengendalian internal COSO (Komite Organisasi Sponsoring Komisi Treadway) pengendalian internal, yaitu pengendalian aktivitas. Hasil wawancara akan diklasifikasikan berdasarkan metode Champion untuk menentukan tingkat efektivitas atau kecukupan pengendalian internal di perusahaan. Penelitian ini menunjukkan bahwa kontrol internal kas PT X tidak memadai.

DAMPAK EKONOMI DAN SOSIAL PADA TRADISI SYAWALAN DI KELURAHAN KRAPYAK KOTA PEKALONGAN Dina Amalia Mahmudah
Jurnal Ekonomi Dan Bisnis Vol 23, No 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v23i01.1097

This research aimed to know the impact of Syawalan Tradition in Krapyak Pekalongan City to its native Krapyak society. Syawalan is one of the oldest tradition in Pekalongan City. It was interesting did this reserach because nowdays the society more aware to culture. The data were collected using interview and questionnaire. There were 100 respondents tho are lived in Krapyak. The difficulties of this research was to intervier with eldest. The data analysis using descriptive statistical analysis. The result of this research showed that Syawalan gave more economics impact than social impact to its native Krapyak Society. Keywords: Tradition, Culture, Social life, Economic Life, Local culture.

Penerapan Digitalisasi UMKM melalui E-Commerce dan Portal Informasi sebagai Strategi Pemasaran Produk ATBM Desa Cepagan Ari Muhardono; Dina Amalia Mahmudah; Tsamara Tsamara; Muhammad Baqo
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3645

This research is a research and development research that aims to design UMKMdigitization, which is to help SMEs ATBM in Cepagan Village increase marketing reachthrough E-Commerce and Information Portals. The System Development method used is thePrototype Method using an approach to make a design quickly and gradually which includesrequirements analysis, building prototyping, evaluating prototyping, coding the system,testing the system, and evaluating the system. The results of this research are theimplementation of the digitization of MSMEs which includes the creation of E-Commerce,Information Portal Websites, QRIS Digital Payment Methods, and Application of SearchEngine Optimization. With the existence of E-Commerce, it can help MSMEs in reaching awider market and increasing product sales turnover, the information portal website for theATBM Weaving Village in Cepagan Village is used as a medium of information about theactivities of the ATBM Weaving Village in Cepagan Village with the aim of reviving the imageand existence of Cepagan Village. known as the "Kampung Tenun" Cepagan Village so that itis known to the wider community and has proven to be effective in increasing website trafficso that the potential for purchases is higher

Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.

Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.

The Moderation Effect of Islamic Corporate Governance on Fraud Financial Statement Detection Using Fraud Hexagon Ina Mutmainah; Dina Amalia Mahmudah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p125

Purpose: Given that Islamic corporate governance serves as a moderating variable, this study aims to examine the impact of the hexagon theory on fraudulent financial statements.Method: This study employed a quantitative methodology and garnered secondary data on Islamic commercial banks in Southeast Asia. Purposive sampling was carried out to collect data from 18 companies during five years (2017–2022), yielding 90 observations. The data analysis method employed Warp-PLS software version 8.0 and partial least square structural equation modeling (PLS-SEM).Findings: Study results demonstrate that financial stability significantly worsens the performance of fraudulent financial statements. Related party transactions, external auditors, director changes, C.E.O. education, company existence, and political connections did not affect governance, moderate the significant positive influence of financial stability, related party transactions, company existence, and political connections on fraudulent financial statements. Meanwhile, good oversight, external auditors, director changes, and C.E.O. education did not moderate the impact of misleading financial statements.Originality/Value: This research contributites significantly to the Islamic banking management. The Islamic corporate governance mechanism forms the process and structure of the entity’s supervisory, monitoring and advisory functions. The presentation of financial statements is carried out in an accountable and transparent manner based on Sharia principles, which can reduce the practice of financial statement fraud, so stakeholders will be more confident in investing.

Pengaruh E-SAMSAT, Penghasilan, dan Sanksi terhadap Kepatuhan Wajib Pajak Juwita, Mariam Intan; Sutrisno, Catur Ragil; Mahmudah, Dina Amalia
JURNAL LITBANG KOTA PEKALONGAN Vol. 21 No. 2 (2023)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v21i2.252

This research aims to evaluate the relationship among e-Samsat, income, and sanctions on vehicle tax payer compliance in the Pekalongan City Samsat Case Study. The population in this study is 562.961. Total samples used were 100 respondents which calculated with Slovin formula. Random sampling method was used to determine the samples. Data collected with questionnaire and proceed by using SPSS. The multiple linear regression analysis is used in this research. This research concludes that income and sanctions have a positive effect on vehicle tax compliance. Meanwhile, e-Samsat has no effect on motor vehicle tax compliance. Keywords: Vehicle tax compliance, income, e-Samsat, sanctions

PENGARUH VOLATILITAS LABA, VOLUME PERDAGANGAN SAHAM DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRATEGIC DEVIATION SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Energi yang Terdaftar di BEI Periode 2018 – 2022) Fitriansyah, Dimas; Kushermanto, Andi; Mahmudah, Dina Amalia; Alisa, Inayah Risqi; Ukhriyawati, Catur Fatchu
JURNAL DIMENSI Vol 13, No 2 (2024): JURNAL DIMENSI (JULI 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i2.6667

Tujuan penelitian ini adalah untuk menganalisis dan menjelaskan pengaruh volatilitas laba, volume perdagangan saham, dan leverage terhadap volatilitas harga saham dengan dimoderasi oleh strategic deviation. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di bursa efek Indonesia selama periode 2018 – 2022 dengan jumlah populasi sebanyak 85 perusahaan, dengan metode purpose sampling sampel yang diperoleh sebanyak 30 perusahaan. Penelitian ini merupakan jenis penelitian korelasional yang menggunakan pendekatan kuantitatif bersifat deskriptif. Penelitian ini menggunakan analisis SEM dengan software WarpPLS 8.0. Hasil dari penelitian ini ialah adanya pengaruh positif dari volatilitas laba terhadap volatilitas harga saham, tidak ada pengaruh dari volume perdagangan saham terhadap volatilitas harga saham, pengaruh negatif dari leverage terhadap volatilitas harga saham. Adanya strategic deviation yang memperlemah volatilitas laba terhadap volatilitas harga saham, dan strategic deviation yang tidak dapat memoderasi volume perdagangan saham dan leverage terhadap volatilitas harga saham.

Impact of Fintech on Student Lifestyle In Pekalongan City, Indonesia Mahmudah, Dina Amalia; Milzam, Muhammad
Journal of Vocational Studies on Applied Research 2021: JVSAR, Volume 3 Issue 1 Year 2021 (April 2021)
Publisher : Vocational College of Universitas Diponegoro

This research aimed to know the effect of fintech to students' lifestyle in Pekalongan City. The subjects of this study were 100 university students who were 18-22 years old. The data were collected using interview and questionnaire. The data analysis of this research using descriptive statistical analysis. The result of this research showed that the decision to take a lending online or not is influenced by several reasons. There were 47% of students use PTP Lending to fulfill their desires not their needs. Electronics are the items most bought from the loan money.

Manajemen Keuangan untuk Mendukung Pendidikan Anak Ayuningrum, Anggrainy Putri; Mahmudah, Dina Amalia; Ulum, Akhmad Samsul; Chalimah, Chalimah; Magetana, Dewi Yuniar; Affa, Ahmad Syaiful; Dewi, Kartika Sandra
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48777

Orang tua menghadapi tantangan dalam menyediakan pembiayaan dalam mendukung pendidikan anak. Jumlah murid yang putus sekolah meningkat salah satunya dikarenakan permasalahan biaya pendidikan. Orang tua belum menyiapkan dana simpanan untuk anaknya. Kegiatan PkM ini dilakukan untuk meningkatkan kesdaran orang tua murid mengenai pentingnya menyiapkan dana pendidikan anak dimulai dari sekarang. Kegiatan ini dilaksanakan di SD Negeri 8 Bendan yang juga diikuti oleh mahasiswa asing dari Filipina yang ikut menceritakan bagaimana pengasuhan anak di Filipina . Terdapat 48 orang tuan yang hadir terdiri dari kelas 1 – kelas 3. Metode yang digunakan ialah identifikasi masalah, analisis kebutuhan, penyampaian materi dan evaluasi. Pada analisis data digunakan teknik analisis kualitatif. Hasil pada kegiatan PkM ini terlihat pada test yang dilaksanakan sebelum dan sesudah kegiatan. Seperti pemahaman literasi keuangan yang mengalami peningkatan 78%, pengaturan manajemen keuangan meingkat 83%, rencana kepemilikan tabungan sebesar 83% dan rencana memiliki usaha tambahan sebesar 48%. Diharapkan dari kegiatan ini akan menjadikan meningkatkan jumlah anak yang bersekolah dan menurunkan angka putus sekolah khususnya di Kota Pekalongan.

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