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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen The International Journal of Accounting and Business Society EKSPANSI Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Penelitian Manajemen Terapan (Penataran) Community Empowerment EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Buletin Poltanesa JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Journal of Economics, Business, Management, Accounting And Social Sciences Jurnal Arsitektur Wastu Padma Journal of Sharia Economics, Banking and Accounting
Anis Wulandari, Anis
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences

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Optimalisasi Pengendalian Kualitas Produk melalui Pengukuran dan Evaluasi Biaya Kualitas Kompyurini, Nurul; Wulandari, Anis
Journal of Sharia Economics, Banking and Accounting Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v1i2.37

Abstract

Biaya kualitas merupakan elemen penting dalam manajemen operasional suatu perusahaan yang meliputi semua pengeluaran untuk memastikan bahwa produk maupun jasa yang ditawarkan dapat memenuhi standar yang  ditetapkan. Produk atau layanan yang baik adalah produk atau layanan yang memenuhi atau melampaui harapan pelanggan. Pendekatan   dalam   penelitian   ini   menggunakan jenis  penelitian  yang  berupa  studi  literatur atau  studi  kepustakaan. Hasil   kompilasi   dari beberapa penelitian terdahulu digunakan untuk menyimpulkan bagaimana pengukuran biaya dan pelaporan informasi biaya kualitas dan bagaimana hubungan biaya kualitas terhadap produktivitas, pengukuran, dan  pengendalian. Biaya kualitas dapat diukur dan dianalisis untuk mencapai kualitas yang diharapkan dengan biaya yang lebih rendah, sehingga memungkinkan perusahaan mencapai efektivitas dan efisiensi yang lebih tinggi terkait dengan kualitas. Pelaporan biaya kualitas terjadi ketika perusahaan melakukan pengendalian kualitas. Dengan pengendalian, maka perusahaan dapat meningkatkan produktivitasnya, meningkatkan daya saing, dan memberikan dampak keuntungan maksimal pada perusahaan.
The Spirit of Pancasila in Revolution of Accounting Education Rini, Nurul Kompyu; Wulandari, Anis
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.393

Abstract

Purpose — Almost all corruption problems occur; one of the actors is an accountant. Why do many accountants get caught up in these cases, especially in Indonesia? So far, the accounting profession in Indonesia has continued to improve to align itself with the world accounting profession. Design/methodology/approach—This research study examines the pillars of nationality in Pancasila as the foundation for analyzing the cause of financial fraud. Findings—Accounting affects all parties, whether directly involved or not. For those directly involved, it is possible to secure their welfare. In contrast, those who are not directly involved will feel their contribution in the form of facilities regulated by the internal (company) and external (government) provisions. Practical implications—As one of the pillars of nationality in Pancasila, nationality is expected to be used as a foundation for the accounting profession, enabling professional accountants to carry out life and obligations while developing science while still having an Indonesian heart and soul. Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity. Keywords — Pancasila, accounting education, accountant, financial fraud Paper type — Research Paper
Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention Wardah, Zahrotul; Carolina, Anita; Wulandari, Anis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.49346

Abstract

Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Populasi dalam penelitian ini sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar wisata (pokdarwis) yang mengelola tempat wisata mangrove di Madura. Analisis regresi linier berganda dilakukan untuk mengetahui besarnya pengaruh variabel independen terhadap variabel dependen. Hasil riset menunjukkan tidak ada hubungan antara variabel whistleblowing system dan budaya organisasi terhadap fraud prevention. Hal ini terjadi akibat sistem whistleblowing yang belum memadai untuk perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, belum terbentuk budaya saling percaya, serta etika dan integritas yang baik. Sebaliknya, variabel internal control dan leadership memiliki pengaruh positif terhadap fraud prevention. Hal ini akibat adanya pemantauan secara berkala untuk meminimalisir terjadinya tindakan kecurangan dan pemimpin yang menjaga perilaku etis dalam menjalankan roda organisasi.Kata Kunci: Pencegahan Fraud, Sistem Whistleblowing, Pengendalian Internal, Kepemimpinan, Budaya OrganisasiAbstract: The Influence of Whistleblowing System, Internal Control, Leadership and Organizational Culture on Fraud Prevention. This study aims to determine the effect of the whistleblowing system, internal control, leadership and organizational culture on fraud prevention. In this research, the population consisted of 242 managers of mangrove tourism sites in Madura. Questionnaires were delivered to 161 members of a tourism awareness organisation (pokdarwis) that manages mangrove tourism sites in Madura using the purposive sampling technique. Multiple linear regression analysis was conducted to determine the magnitude of the influence of the independent variable on the dependent variable. The results of the research show that there is no relationship between the variable whistleblowing system and organizational culture on fraud prevention. This is due to the inadequate whistleblowing system for the protection of whistleblowers related to fraud prevention measures. In addition, there is no culture of mutual trust, as well as good ethics and integrity. On the other hand, internal control and leadership variables have a positive influence on fraud prevention. This is due to regular monitoring to minimize the occurrence of fraudulent acts and leaders who maintain ethical behavior in running the organization.Keywords: Fraud Prevention, Whistleblowing System, Internal Control, Leadership, Organizational Culture
Pengaruh GCG, Struktur Modal, dan Leverage terhadap Kinerja Keuangan Perusahaan Tambang Islami, Dian; Wulandari, Anis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.60207

Abstract

ABSTRACTThe purpose of this study is to understand anythings that can affect the financial performance of oil and gas companies on the IDX for the 2015-2020 period. This study uses six independent variables, namely the Good Corporate Governance variable, which is proxied through the independent board of commissioners, managerial ownership, institutional ownership, and audit committee, as well as capital structure and leverage variables. The sample was determined through a purposive sampling technique, so nine companies matched the criteria. The quantitative method is taken by processing secondary data. The data analysis technique used is multiple linear regression analysis. This study obtained the results that independent board of commissioners, managerial ownership, institutional ownership, capital structure, and leverage have an impact on financial performance. Different results were obtained by the audit committee that had no impact on financial performance.Keywords: Independent Board of Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, Capital Structure, Leverage, Financial PerformanceABSTRAKTujuan studi ini adalah untuk memahami hal-hal yang dapat mempengaruhi kinerja keuangan pada perusahaan minyak dan gas bumi di BEI periode 2015-2020. Penelitian ini menggunakan enam variabel independen, yaitu variabel Good Corporate Governance yang diproksikan melalui dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit, serta variabel  struktur modal dan leverage. Sampel ditentukan melalui teknik purposive sampling, sehingga didapatkan sembilan perusahaan yang sesuai dengan kriteria. Metode kuantitatif diambil dengan mengolah data sekunder. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Penelitian ini memperoleh hasil bahwa dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, struktur modal dan leverage berdampak dengan kinerja keuangan. Hasil berbeda diperoleh komite audit bahwa tidak berdampak dengan kinerja keuangan.Kata Kunci: Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Struktur Modal, Leverage, Kinerja Keuangan
Dampak Pengelolaan Keuangan dengan Pendekatan Kebebasan Finansial, Teknologi Keuangan, Dan Modal Sosial Terhadap Pendapatan Usaha: The Impact of Financial Management with A Focus on Financial Freedom, Financial Technology, And Social Capital on Business Income Sambharakreshna, Yudhanta; Kusumawati, Fariyana; Wulandari, Anis
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1351

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak pengelolaan keuangan UMKM dengan pendekatan kebebasan finansial, teknologi keuangan, dan modal sosial terhadap pendapatan/keuntungan. Metode penelitian yang digunakan adalah kuantitatif dengan pengambilan sampel yang dilakukan secara convenient dan purposive sampling. Analisis data melibatkan beberapa tahapan, termasuk analisis deskriptif, uji validitas dan reliabilitas data, analisis regresi linear berganda, uji asumsi klasik, pengujian goodness of fit model regresi, dan pengujian hipotesis penelitian. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dengan pendekatan kebebasan finansial, teknologi keuangan dan modal sosial secara parsial memiliki pengaruh positif*terhadap pendapatan UMKM. The purpose of this study is to assess how financial management strategies for MSME's affect income and profitability through the use of social capital, financial*technology, and financial independence. The research methodology employed is quantitative, and convenient and purposeful sampling is done. Descriptive analysis, testing for data validity and reliability, testing for multiple linear regression, testing for classical assumptions, testing for the goodness of fit regression model, and testing for research hypotheses are some of the phases involved in data analysis. The study's findings indicate that social capital, financial*technology, and*financial management with an emphasis on financial freedom all partially contribute to MSME revenue.
Pengaruh Berbagai Jenis Kemasan Produk Telur Asin Brebes Terhadap Tingkat kekuatan Kemasan Wulandari, Anis; Wadli; D, Yan El Rizal Unzilatirrizqi
Poltanesa Vol 23 No 2 (2022): Desember 2022
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v23i2.1339

Abstract

Kemasan adalah bahan yang digunakan untuk mewadahi dan atau membungkus produk, baik yang bersentuhan langsung dengan produk atau tidak. Kemasan dapat ditujukan untuk memenuhi keinginan konsumen, memperluas pangsa pasar, meningkatkan nilai jual, memberikan keunikan suatu produk, dan mempermudah distribusi dan transportasi serta memberikan perlindungan dan menjaga mutu produk. Penelitian ini bertujuan untuk menguji tingkat kekuatan kemasan dalam melindungi telur asin dari kerusakan mekanis sehingga dapat ditemukannya kemasan yang terbaik untuk mengemas telur asin. Penelitian ini terdiri dari dua tahap yaitu uji kekuatan kemasan dengan cara dijatuhkan dari ketinggian 110 cm. Adapun sampel kemasan yang digunakan yaitu kemasan anyaman bambu, box karton, egg tray karton, egg tray plastik. Analisis data menggunakan metode RAL non factorial yang diolah dengan aplikasi SPSS versi 24 dengan uji Anova dan dilanjutkan dengan uji Duncan. Hasil analisis data menujukan bahwa berbagai jenis kemasan berpengaruh nyata dalam menjaga telur asin dari kerusakan mekanis, adapun kemasan egg tray karton adalah kemasan yang paling efektif untuk mencegah kerusakan mekanis.
Meningkatkan Literasi Keuangan dan Pengendalian Utang Pada UMKM di Kabupaten Pamekasan, Madura Sambharakreshna, Yudhanta; Kusumawati, Fariyana; Kompyurini, Nurul; Wulandari, Anis
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 2 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i2.485

Abstract

This community engagement program aims to strengthen financial literacy and debt management skills among Micro, Small, and Medium Enterprises (MSMEs). Field findings indicate that many entrepreneurs still struggle with fundamental aspects of financial management, such as recording transactions, distinguishing between personal and business funds, and developing repayment plans. To address these issues, the program applied a combination of awareness-building activities, training sessions, interactive simulations, and mentoring. Pre-test and post-test evaluations revealed significant improvements in participants’ ability to maintain daily cash flow records, prepare simple income statements, and design repayment schedules aligned with business cash flow. Furthermore, behavioral changes were evident, as participants began to separate business and personal finances through dedicated bank accounts or digital bookkeeping tools. The program’s positive effects extended beyond managerial skills, fostering greater confidence among business owners, improving access to formal financing, and enhancing collective awareness of financial literacy as a foundation for sustainable enterprises. These results demonstrate that structured and practical educational interventions can help MSMEs overcome recurring challenges related to capital and debt management, while simultaneously strengthening their competitiveness and long-term sustainability.Keywords: Financial Literacy, Debt Management, MSMEs, Cash Flow, Sustainability
Factors Influencing Students' Interest in Taking the Accounting Technician Certification Exam Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52182

Abstract

This study aims to examine student interest in taking the accounting bachelor's certification exam in the accounting study program at Trunojoyo University, Madura. Factors in this study include facilities and infrastructure, instructor competence, learning methods, competency certification implementation, and certification benefits. This study used a multiple linear regression model. The population and sample were active accounting students in their fourth semester and above. The sampling technique used was purposive sampling. The results showed that facilities and infrastructure, learning models, and certification benefits influenced student interest in taking the accounting professional certification exam. Instructor competence and competency certification implementation did not. The impact of this study on students is that it can increase motivation to obtain competency certification, and for the accounting study program, it can improve the quality of learning supported by adequate facilities and infrastructure
PORTRAIT OF BUMDesa BARAKAH JAYA FINANCIAL MANAGEMENT Wulandari, Anis; Carolina, Anita
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Riset ini bertujuan untuk mengungkap gambaran pengelolaan keuangan BUMDesa baik dari segi pencatatan dan pelaporannya serta pertanggungjawaban yang dilakukan oleh pengelola BUMDesa Barakah Jaya Desa Soket Dajah, Kecamatan Tragah Kabupaten Bangkalan. Selain itu, mengungkap kendala-kendala yang dihadapi pengelola BUMDesa dalam melakukan pengelolaan keuangan, serta solusi yang ditawarkan dalam menangani kendala-kendala tersebut. Untuk menjawab permasalahan dan mencapai tujuan riset, maka riset ini menggunakan pendekatan deskriptif. Riset ini menggunakan teknik pengumpulan data interview dan dokumentasi, sedangkan tahapan analisis data penelitian merujuk pada analisis data Miles dan Huberman yang meliputi: (1) koleksi data, (2) reduksi data, (3) penyajian data, (4) penarikan kesimpulan. Hasil riset mengatakan BUMDesa Barakah Jaya sudah melaksanakan pembukuan atau pencatatan keuangan sesuai dengan kaidah akuntansi, walaupun masih belum sempurna dan sudah menghasilkan laporan keuangan berupa buku kas harian, yang meliputi buku penerimaan kas dan buku pengeluaran kas, buku besar, laporan laba rugi dan laporan perubahan modal. Walaupun demikian, BUMDesa ini masih memiliki kendala, yaitu jumlah SDM yang kurang dan tidak terlalu paham atas pencatatan akuntansi. Untuk itu, perlu adanya pelatihan dan bimbingan teknis dari pihak pemerintah terutama yang terkait dengan pencatatan keuangan BUMDesa.  
Co-Authors Afifah, Hasna Nur Anita Carolina Astutik, Indah Dwi D, Yan El Rizal Unzilatirrizqi Fariyana Kusumawati, Fariyana Habibi, Mohammad Hajron, Kun Hisnan Hawinniamah, Hawinniamah Herdi Kurniadi, Herdi intan Islami, Dian Lusno, M Farid Dimjati Margareta Maria Sudarwani Nurul Kompyurini, Nurul Rambing, Denilay Richardo Rini, Nurul Kompyu Robiatul Auliyah Sambharakresna, Yudhanta Setya Haksama Siahaan, Uras Solly Aryza Suprihanto, Bagas Dwi Tiara Wadli WARDAH, ZAHROTUL Yudhanta Sambharakreshna Zakiyuddin Baidhawy Zunnurain, Muhammad Niko