Garuda - Garba Rujukan Digital

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.

Penguatan Manajemen dan Strategi Pengelolaan Kolam Renang BUMDes Tirta Arum untuk Peningkatan Pendapatan Desa Dewi Yuniar Magetana; Dina Amalia Mahmudah; Danang Satrio; Supajar Bayu Aji; Kalina Faradisa Widodo; Fathia Zulfa; Nadia Chusna Chotimah; Farah Ulayya
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2025): Agustus: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6464

The objective of this mentoring activity is to increase the capacity of swimming pool managers, particularly in strengthening management and sustainable management strategies. With this increased capacity, it is hoped that Tirta Arum Swimming Pool can develop into a valuable village asset, both economically and socially. The swimming pool will not only provide a source of income for the village but also serve as a means of recreation, education, and social interaction for the surrounding community. The method used in this mentoring activity is Participatory Rural Appraisal (PRA), an approach that emphasizes active community participation in every stage of the planning process, decision-making, and program implementation. PRA enables village communities, including Tirta Arum Village-Owned Enterprise (BUMDes) managers, to analyze their environmental conditions, identify problems, and design contextual and sustainable solutions. This approach is implemented through structured mentoring, education, and training activities. Direct community involvement aims to foster a sense of ownership and responsibility for swimming pool management. In addition, with training tailored to local needs, managers are expected to be able to apply effective management principles, from planning and financial management to customer service and promotional strategies. Thus, the results of this activity are not only temporary improvements, but also long-term empowerment that contributes to the independence and business aspirations of the Village-Owned Enterprise (BUMDes). Through the PRA method, this activity not only provides an immediate solution to swimming pool management problems but also increases the independence of the community and managers in developing and operating the business sustainably. This increased community participation is expected to foster a sense of ownership (a sense of belonging) towards the swimming pool as a shared property.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search