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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Public and Business Accounting Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Journal of Management Research and Studies
Indah Dewi Nurhayati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH ANGGARAN DAN PENGENDALIAN TERHADAP EFEKTIVITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN MALANG Fatoni, Irfan; Nurhayati, Indah Dewi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

The research is aimed to find out the influence of budget and control on the effectiveness of performance in Satuan Kerja Perangkat Daerah (SKPD) in Malang, East Java. The sample is selected using proportional random sampling method consisting of 264 respondents. The data are obtained through observation, interview, and questionnaire consisting. Variables consisted of the budget, control, and performance effectiveness. Hypothesis testing is performed by using regression analysis. The test results showed that the budget and control positive and significant effect on the effectiveness of performance SKPD. Key words : budget, control, and effectiveness of performance SKPD
Analysis of the Application of "SME Accounting" in the Preparation of Financial Reports Erdita Putri Setyoningrum; Khojanah Hasan; Indah Dewi Nurhayati; Irfan Fatoni
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

MSMEs are a major milestone in supporting the Indonesian economy, but with the advantages that MSMEs have, MSME actors must also have financial reports that can be accounted for, so that the management of their business operational activities can run well, so that the business they run can remain sustainable. The SME accounting application is present in the digital era which can facilitate MSME players who find it difficult to prepare financial reports, so that by applying their business operational records to the SME accounting application, MSME players can make financial reports in accordance with generally accepted accounting standards. The aim of the research is to find out how the application of SME accounting applications can help SMEs in preparing financial reports for herbal medicine companies in the city of Malang, namely CV. Bagoes Herb. The research method used by researchers is descriptive qualitative in the form of observation, interviews and documentation. The research results show that SME accounting applications can help in preparing CV financial reports. Herba Bagoes, however, there are obstacles faced when implementing the SME accounting application which are caused by several factors, but by recording financial reports using the SME accounting application, the resulting financial reports can be of added value to the company and the financial reports will be accurate, effective and transparent.
Measurement of the Level of Health and Financial Performance Aspects in KUD Karangploso Savings and Loans Cooperative Units According to Juknis 15 of 2021 Concerning Cooperative Health Examinations Sinta Idani Pertiwi; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This research aims to determine the measurement of the health level of financial performance aspects in the KUD Karangploso cooperative savings and loans units in accordance with technical guidelines 15 of 2021 concerning cooperative health inspections. The population in this study was the head, treasurer and secretary of KUD Karangploso (savings and loans units). The data collection method used in this research is by documentation, data obtained by viewing, recording, analyzing and evaluating data that has been documented by the KUD Karangploso savings and loans units where the data is data that is related and needed for research data sources. The results of this research show that the aspect of profitability and independence, in 2021 to 2022 received a maximum total score of 12, this shows that in that year the cooperative was able to at least maintain good financial performance including asset management, own capital and independence in managing operational expenses. cooperative. In terms of growth, from 2021 to 2022, the maximum total score was 16, this shows that in that year the cooperative was able to at least maintain a stable growth rate in asset management, funds received, equity and net business results.
Analysis of the Use and Reporting of BOSS Funds at LP MI Mamba'ul Hikmah Girimoyo, Karangploso Malang Charisma Firdnandya Putri; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This study aims to determine the suitability of the receipt and use of a fund / asset from the applicable rules and regulations. This analysis includes data collection, data reduction, data validity, data presentation, data analysis, and conclusions. This research uses qualitative descriptive method with descriptive analytical approach case study. Data collection techniques are carried out by observation, interviews, and documentation. The data analysis technique used is the technique of analyzing the source and use of funds. The results of the study can be stated that, the use of BOS Funds by LP MI Mamba'ul Hikmah Girimoyo is in accordance with the rules and regulations of the Technical Directive (Juknis) of Permendikbudristek No.63 of 2022, but has not and/or has not fully implemented the 12 (twelve) components of the regulation. Because, the regulation does not require to carry out all the components listed. Likewise, the Reporting on the Use of BOS Funds is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No. 63 of 2022. However, reporting based on Public Sector Accounting Reporting Standards has not been fully implemented. Evidenced by the existence of Financial Statements which include; Budget Realization Report (LRA), Cash Flow Statement, Operational Report and Excess Budget Balance Report (SAL). This is not a problem, because the reporting is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No.63 of 2022.
Peran Struktur Modal Dalam Memediasi Hubungan Antara Kebijakan Utang dan Nilai Perusahaan: : Studi Empiris pada Perusahaan Infrastruktur di BEI Tahun 2018 – 2022 Cindy Veronica; Anggarani, Dwi; irfan fatoni; indah dewi nurhayati
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.389

Abstract

Penelitian yang menggunakan variabel struktur modal untuk variabel mediasi antara kebijakan hutang dengan nilai dari perusahaan. Pendekatan kuantitatif dengan fokus kepada Perusahaan Sektor Infrastruktur yang terdaftar di BEI. Periode yang dipilih antara 2018 – 2022, untuk mengumpulkan data laporan keuangan Sebanyak 30 perusahaan kemudian diolah menggunakan Partial Least Squares (PLS). Hasil yang didapatkan adalah Kebijakan Hutang (Debt to Asset Ratio) secara signifikan mempengaruhi struktur modal yang diukur dengan Debt to Equity (DER). Selanjutnya struktur modal terbukti memiliki pengaruh positif terhadap nilai perusahan yang diukur melalui price to book value (PBV). Temuan penting lainnya, adalah struktur modal memiliki peran mediasi penuh dalam hubungan antara kebijakan hutang dan nilai perusahaan. Implikasi dari hasil penelitian menunjukkan bahwa manajemen struktur modal yang tepat dapat memperkuat pengaruh positif kebijakan hutang terhadap peningkatan nilai perusahaan.
Pendampingan Akuntansi untuk Mendukung Efektifitas Pembayaran PPh 21 pada Koperasi Kredit Kosayu Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1894

Abstract

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.
Pendampingan Penerapan Akuntansi Keuangan untuk Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Anggota pada Koperasi Kredit Kosayu Dwi Anggarani; Indah Dewi Nurhayati; Irfan Fatoni; Nasharuddin Mas; Vidya Wulandari
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3396

Abstract

The Kosayu Credit Union is a savings and loan cooperative that plays a role in professionally collecting and managing its members’ funds. As demands for transparency and accountability increase, the cooperative’s management needs to have a sufficient understanding of the application of financial accounting and the use of information technology in financial recording and reporting processes. This community service activity aims to provide guidance on the implementation of financial accounting to improve the quality of member fund management at Kosayu Credit Union. The implementation methods include observation, problem identification, technical guidance, hands-on practice, and evaluation of activity results. The guidance covered financial data management, analysis and calculation of Income Tax Article 21 using Microsoft Excel, inventory coding, data archiving, and optimization of the Credit Union System Online (CUSO) application. The results of the activity showed an increase in the managers’ understanding of transaction recording processes, inventory management, data archiving, and the preparation of more systematic financial reports. Furthermore, more optimal use of information technology supports the presentation of financial information that is accurate, timely, and accountable. This mentoring program has made a positive contribution to enhancing transparency and accountability in the management of member funds, thereby supporting the realization of sound cooperative governance.
Co-Authors Charisma Firdnandya Putri Cindy Veronica Dwi Anggarani Endah Puspitosarie Erdita Putri Setyoningrum Irfan Fatoni Irfan Fatoni Khojanah Hasan Nasharuddin Mas Sinta Idani Pertiwi Vidya Wulandari Zainuddin Zainuddin