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All Journal International Journal of Education EKUITAS (Jurnal Ekonomi dan Keuangan) Studi Kasus Inovasi Ekonomi Jurnal Berdaya Mandiri Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Akuntansi dan Keuangan
Dina Heriyati
Universitas Airlangga
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PENINGKATAN KINERJA KOPERASI MELALUI PENDAMPINGAN MANAJEMEN KEUANGAN PADA KOPERASI 64 BAHARI SURABAYA Wasiaturrahma, Wasiaturrahma; Sulistyowati, Chorry; Heriyati, Dina; Ajija, Shochrul Rohmatul
Jurnal Berdaya Mandiri Vol 2, No 1 (2020): Jurnal Berdaya Mandiri (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.556 KB) | DOI: 10.31316/jbm.v2i1.354

Abstract

64 Bahari Cooperative, located in Kedung Cowek Sub-District, Kenjeran District, has a growing cooperative asset but the management is still having difficulty in preparing financial reports manually. The main agenda in this service program is to procure online-based Sharia cooperative accounting software for fishermen cooperatives. This can be done because the cooperative already has a laptop, most members already have an android mobile phone, and internet access is quite adequate because it is located in the Surabaya City area. In addition, online systems are considered cheaper than offline software because cooperatives do not need to incur server procurement costs that require large costs. Another advantage is that it can be accessed by members wherever and whenever. The result of this program is an increase in the ability of 64 Bahari Cooperative managers to make financial reports independently.
A Study on Academic Dishonesty and Moral Reasoning Heriyati, Dina; Ekasari, Wulandari Fitri
International Journal of Education Vol 12, No 2 (2020): February 2020
Publisher : Kantor Jurnal dan Publikasi Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ije.v12i2.18653

Abstract

Academic dishonesty in the form of cheating and plagiarism among university students has been a prevalent issue. This study investigates the role of moral reasoning as a moderator of fraud risk factors (Fraud Triangle - pressure, opportunity, and rationalization) on academic dishonesty. The data were collected through a survey of 178 undergraduate accounting students in one public university in Indonesia. The result of the partial least squares structural equation modeling analysis revealed that pressure, opportunity, and rationalization directly and positively affected academic dishonesty. The structural model was also examined across two groups based on the level of moral reasoning (Group 1: individuals with low moral reasoning; Group 2: individuals with high moral reasoning). The results showed that the pressure, opportunity, rationalization – academic dishonesty model remained invariant between the groups, a new finding contributed to the literature on academic dishonesty and the moderating effects of moral reasoning. The results of the study also suggest that university should uphold academic integrity by creating an environment where academic dishonesty is unacceptable and reduce the opportunity to commit dishonest acts because everybody might commit such acts regardless of their morality.
PENINGKATAN PENDAPATAN NELAYAN TRADISIONAL MELALUI PENDAMPINGAN MANAJEMEN PENGOLAHAN DAN PENGAWETAN IKAN PADA ISTRI NELAYAN DI KELURAHAN KEDUNGCOWEK, KECAMATAN KENJERAN, SURABAYA Wasiaturrahma Wasiaturrahma; Dina Heriyati; Chorry Sulistyowati; Shochrul Rohmatul Ajija
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 4 No. 2 (2020): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v4i2.2020.361-368

Abstract

Pendapaan nelayan di Kelurahan Kedungcowek, Kecamatan Kenjeran, Kota  Surabaya, relatif rendah. Sehingga, membutuhkan peran seorang Istri untuk membantu memenuhi kebutuhan keluarga. Kegiatan ini bertujuan untuk melakukan pendampingan manajemen pengolahan dan pengawetan ikan pada istri nelayan di kelurahan Kedungcowek dalam rangka meningkatkan nilai jual ikan. Kegiatan ini menggunakan metode action research. Hasil dari kegiatan ini yaitu peningkatan kemampuan dan keterampilan para istri nelayan dalam meningkatkan nilai jual ikan. Pendapatan keluarga nelayan Kedungcowek menjadi lebih meningkat dari adanya kegiatan pengabdian masyarakat ini.
PENINGKATAN KINERJA BANK SAMPAH MELALUI MODEL TRIPLE HELIX Dina Heriyati; Wasiaturrahma Wasiaturrahma; Shochrul Rohmatul Ajija; Chorry Sulistyowati
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Surabaya menjadi penyumbang sampah yang cukup besar di Indonesia. Sampah tersebut harus dikelola dengan baik agar tidak semakin menimbulkan permasalahan yang besar. Salah satu alternatif solusi dalam mengelola sampah yaitu Bank Sampah. Bank Sampah yang dibentuk oleh Karang Taruna RT.20 Kelurahan Tanah Kali Kedinding, Kecamatan Kenjeran bertujuan untuk meningkatkan kepedulian masyarakat dalam pengelolaan sampah dengan baik serta menambah pemasukan masyarakat sekitar. Namun Bank Sampah tersebut belum dapat mencapai tujuan secara maksimal karena sistem pengelolaan sampah yang masih rendah dan sarana prasarana dasar pengelolaan sampah belum memadai, maka kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kinerja Bank Sampah di RT.20 Kelurahan Tanah Kali Kedinding melalui model Triple Helix.
PELATIHAN KEWIRAUSAHAAN SEBAGAI UPAYA INISIASI USAHA BARU BAGI WARGA RUMAH GEMILANG INDONESIA KAMPUS SURABAYA Ajija, Shochrul Rohmatul; Sajida, Nasiha; Heriyati, Dina; Salama, Sri Cahyaning Umi; Hudaifah, Ahmad
Studi Kasus Inovasi Ekonomi Vol. 8 No. 01 (2024)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v8i01.23318

Abstract

Masih tingginya persentase alumni yang belum berpenghasilan menjadi isu utama dalam pencapaian tujuan program Rumah Gemilang Indonesia (RGI) cabang Surabaya. Selain itu, minimnya alumni yang membuka usaha sendiri juga menjadi factor belum optimalnya pencapaian program peningkatan penghasilan bagi peserta RGI. Oleh karena itu, program pengabdian masyarakat berupa pelatihan kewirausahaan ini menjadi sangat penting untuk meningkatkan wawasan dan menumbuhkan jiwa kewirausahaan para santri dan alumni RGI sehingga mereka dapat membuka lapangan pekerjaan baru paling tidak untuk diri mereka sendiri. Rangkaian program pelatihan ini dilakukan selama satu hari penuh dengan materi mengenai penggalian ide bisnis, cara merealisasikan bisnis, dan teknik marketing digital oleh para narasumber pengusaha muda. Antusiasime para santri dan alumni RGI begitu tampak dari banyaknya yang bertanya pada sesi talk show. Selain itu, program pelatihan ini dinilai berhasil meningkatkan wawasan dan semangat berwirausaha para santri dan alumni RGI yang ditandai dengan diinisiasinya usaha bersama dengan nama Koperasi Bentang Gemilang Syariah (BGS) dengan usaha utama berupa jasa jahit eceran maupun grosir di Surabaya.
The Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM) Gita Rhamadhani, Novia; Heriyati, Dina
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.35-49

Abstract

Key Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels: Entity-Level Risk (ELRKAM) and Account-Level Risk (ALRKAM). The data analyzed consist of 1,080 firm observations listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. The researchers conducted panel data regression analysis using EViews 12.0. The findings reveal that financial performance has no significant impact on the overall KAM or ELRKAM disclosures but does affect ALRKAM. This indicates that auditors focus more on specific risk areas rather than on overall financial performance. On the other hand, we find that audit fees positively influence the disclosure of overall KAM and ELRKAM, but they have no effect on ALRKAM. These results suggest that higher audit fees contribute to enhanced transparency regarding overall risks but do not necessarily affect the disclosure of specific account-level risks.
ENHANCING VILLAGE-OWNED ENTERPRISES PERFORMANCE THROUGH EFFECTIVE GOVERNANCE: THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Kurnianto, Sigit; Heriyati, Dina; Nugroho, Yanuar; Fiyatun Nikma, Lailatul
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7027

Abstract

This study aims to examine the effect of Governance (GV) on Organizational Performance (FP) with the mediation of Competitive Advantage (CA). The analysis method used is the SEM-PLS approach with SmartPLS 4 software. The primary data was collected through questionnaires with a Village-Owned Enterprises (BUM Desa) population in East Java, Indonesia. The sample used in the analysis was 80 BUM Desa managers. The results show that competitive advantage partially mediates the relationship between governance and BUM Desa performance. The implication of this study is the importance of improving governance to strengthen competitive advantage, which in turn will improve the organizational performance of BUM Desa. This research also provides insights for decision-makers to formulate more effective strategies for managing BUM Desa.
Co-Authors Ahmad Hudaifah, Ahmad Chorry Sulistyowati, Chorry Ekasari, Wulandari Fitri Fiyatun Nikma, Lailatul Gita Rhamadhani, Novia Kurnianto, Sigit Sajida, Nasiha Shochrul Rohmatul Ajija Sri Cahyaning Umi Salama Wasiaturrahma, Wasiaturrahma yanuar nugroho