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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Public and Business Accounting JAKBS JEBD Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat 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.
Penggunaan Digital Accounting dan Dampaknya terhadap Pengelolaan Keuangan dan Peningkatan Usaha Pelaku Usaha Mikro di Kota Kendari Abhiyoga Seto Kusumo; Sodik; Indah Dewi Nurhayati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to understand the use of digital accounting applications by micro-entrepreneurs in Kendari City and its impact on their financial management and business improvement. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving business owners who hold Business Identification Numbers (NIB) and utilize digital applications such as Si Apik, BukuWarung, Beecloud, and Jurnal by Mekari. The findings reveal that digital accounting facilitates transaction recording, financial reporting, and raises awareness of the importance of financial management. Despite challenges such as internet connectivity, limited device capacity, and low digital literacy, most business owners showed improvements in cash flow recording and decision-making. The use of digital accounting supports the transition from manual bookkeeping to a more efficient and transparent digital system.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
Co-Authors Abhiyoga Seto Kusumo Ahmad Daqiqi Charisma Firdnandya Putri Cindy Veronica Dwi Anggarani Endah Puspitosarie Erdita Putri Setyoningrum Irfan Fatoni Irfan Fatoni Khojanah Hasan Raditya Maulana Hasjim Sinta Idani Pertiwi Sodik Vebiola Puspa Asa Pujangga Zainuddin Zainuddin