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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi EL-MUHASABA Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi Indonesia Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi

Sri Wahjuni Latifah

Universitas Muhammadiyah Malang

Author-ID : 515721

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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SISTEM INFORMASI PROGRAM CSR BIDANG PENDIDIKAN SEBAGAI UPAYA PENGEMBANGAN MASYARAKAT DI MALANG Latifah, Sri Wahjuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 2: Juli 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractResearch on information systems education CSR programs as community development efforts on the hapless was carried out with the aim of identifing characteristics ofrecipients of funding programs, knowing the capabilities of public access to the program, identifying the components of the information system of funding programs that subsequently is used as information to devisestrategies for community development. The data obtained by questionnaire and interviews to spread the recipient fund programme and fund manager at Universities in Malang. Further data were analyzed with a qualitative approach. The results showed that in general the sources of funding programs can be grouped into three, from the government, private companies, and public companies. So, effective access to information to obtain scholarships more sourced information traditionally. While the funding of informatian system components include a set of inputs, processes and outputs. So far this program utilization varies as to support skill development study costs, as well as to the cost of living. Based on the SWOT analysis can be formulated the strategy of community development through the establishment of PPM-Entrepreneurship in each area with the direct involvement of the recipient of the funding program.AbstrakPenelitian tentang sistem informasi program CSR bidang pendidikan sebagai upaya pengembangan masyarakat di Malang ini dilakukan dengan tujuan mengidentifikasi karakteristik penerima dana program, mengetahui kemampuan akses masyarakat terhadap program, mengidentifikasi komponen sistem informasi pendanaan program yang selanjutnya digunakan sebagai informasi untuk menyusun strategi pengembangan masyarakat. Data diperoleh dengan menyebar kuesioner dan wawancara kepada penerima dana program serta pengelola dana di PTN dan PTS di Malang. Selanjutnya data dianalisis dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa secara umum sumber dana program dapat dikelompokkan menjadi tiga yaitu dari pemerintah, perusahaan swasta dan dari perusahaan BUMN. Sampai saat ini akses informasi yang paling efektif untuk memperoleh beasiswa lebih banyak bersumber informasi secara tradisional. Sedangkan komponen sistem informasi pendanaan meliputi seperangkat input, proses dan output. Sejauh ini pemanfaatan dana program ini bervariasi seperti untuk menunjang biaya studi, pengembangan skill maupun untuk biaya hidup. Berdasarkan analisis SWOT dapat dirumuskan strategi pengembangan masyarakat melalui dibentuknya PPM-Kewrirausahaan pada setiap area dengan pelibatan langsung penerima dana program.

TANGGUNG JAWAB SOSIAL BERDASARKAN ISO 26000 DAN NILAI PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA Latifah, Sri Wahjuni
Journal of Innovation in Business and Economics Vol 3, No 1 (2012)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

The research topic concern with corporate responsibility towards the environment related to the firm value. The objective of this research is to test compliance level of the public company in Indonesia against ISO 26000. The samples in this research are 36 companies which include LQ 45 that was chosen by using purposive sampling method. Techniques of data analysis were conducted by using the index that was analyzed with descriptive statistical techniques. The results of this study found that compliance levels are high (0.68). Similarly, seen from the value of the firm as measured by Tobin'q that the company has conducted environmental responsibility is also high (2.12).

PENGARUH CSR BERDASAR ISO 26000 TERHADAP NILAI PERUSAHAAN DENGAN KARAKTERSITIK PERUSAHAAN SEBAGAI VARIABEL MODERATING Latifah, Sri Wahjuni
Journal of Innovation in Business and Economics Vol 6, No 1 (2015)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Research of the influence of ISO 26000 CSR toward the company's value as a moderating variable which is done on companies listed in Indonesia Stock Exchange. The Company’s characteristics are measured by firm age, size, leverage and profitability. The data analysis was done by using double linear regression models, the first is to see the effect based on the ISO 26000 CSR and firm characteristics on value, and the second is to see the effect of interaction with the ISO 26000 corporate characteristics. The results of the study showed that there was no influence of ISO 26000, the characteristics of the company toward the value of the company. However, moderated ISO 26000 by firm characteristics affect the value of the company.

KARAKTERISTIK MANTAN BURUH MIGRAN INDONESIA PENERIMA DANA CSR PERBANKAN DI KECAMATAN DONOMULYO KABUPATEN MALANG Latifah, Sri Wahjuni
Journal of Innovation in Business and Economics Vol 4, No 1 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Research on the characteristics of Indonesian Migrant Workers Former grantees Banking CSR is done in District Donomulyo Malang. The purpose of this study is to provide empirical evidence about the characteristics of former migrant workers so as to be considered the government to improve their welfare. Quota sampling techniques obtained 45 respondents. Data analysis with quantitative and qualitative approaches. The results of this study indicate that migrant workers productive age (35.28 years) with an average experience of 5.8 years. The level of high school education. His favorite of Taiwan. Investment enough value the average Rp.108.000.000

SISTEM INFORMASI PROGRAM CSR BIDANG PENDIDIKAN SEBAGAI UPAYA PENGEMBANGAN MASYARAKAT DI MALANG Latifah, Sri Wahjuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Research on information systems education CSR programs as community development efforts on the Hapless was carried out with the aim of identifying characteristics of recipients offunding programs, community access capability mengentahui against the program, identifying the components of the information system of funding programs that subsequently is used as information to devisestrategies for community development. The data obtained by questionnaire andinterviews to spread the recipient Fund programme and Fund Manager at Universities in Malang. Further data were analyzed with a qualitative approach. The results showed that in general the sources of funding programs can be groupedinto three, from the Government, private companies and public companies. So, effective access to information to obtain scholarshipsmore sourced information traditionally. While the funding of information system components include a set of inputs, processes and outputs. So far this programutilization varies as to support skill development study costs, as well as to the cost of living. Based on the SWOT analysis can be formulated the strategy of community development through the establishment of PPM-Entrepreneurship in each area with the direct involvement of the recipient of the funding program.

Dinmensi Kompetitif Lingkungan Rantai Pasokan Upaya Mencapai Keunggulan Bersaing UMKM di Malang Latifah, Sri Wahjuni
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 1 Juni 2019
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v4i1.7355

Research on the competitive environment the supply chain dimension SMALL MEDIUM ENTERPRISES(SMEs) in Malang was conducted on forty (40) the SMEs engaged in the production of foods and beverages such as make tempe, to make fruit, candied fruit, dodol fruit, fruit syrup, bakery or processed foods such as frozen foods. The purpose of this study is to determine the competitive dimension factor of the environment to improve the performance of SMEs in Malang so that it can be used to achieve competitive advantage. Variable dimensions of internal environment include innovation, intelectual knowledge, best practice and internationalisation of economic policy. While the dimensions of the external environment consists of traditional rivalries, the newcomer, substitute products, the production costs of dam model of online marketing. SMEs a competitive advantage is excellence through deferensiasi products, consumer confidence towards products and consumer satisfaction towards products. Data were collected by quetionary, and interview to manager of SME, employees, consumer and management of association of SMEs. Data analysis Teqniquewith descriptive qualitative. Previously the data in the quality test through the validity test, reliability test and fit model test and Regression Analysis.The results showed that the dimensions of the internal environment has no effect against a competitive advantage and the dimensions of the external environment to a competitive advantage. While environmental factors are moderated by internal external environment affect the competitive advantage SMEsKeywors: Environmental dimension, SME, competitive advantage

Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia) Hijriani, Anisa Nadia; Latifah, Sri Wahjuni; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to test whether politic connections commissioners and characteristicâ€™ companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are listed in IndonesianStock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEIwebsite and each of companies website by using documentation technique. The data is analyzedby using double regression analysis method and hypotheses test. Based on the result of the testwhich is done in this research, it shows that all of independent variables do not influence towardthe tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measuredby ETR and Current ETR Gaults, but the number of board meetings negatively affects the taxevasion measured by Current ETR partiallyKeywords:Political connection, commissioners, characteristic of companies, and tax evasion

PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Alfiyah, Nur; Latifah, Sri Wahjuni
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individualâ€™ Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in this research are 58individual taxpayers who run the business activities and work free which was listed in KPPPratama Dompu. The type of data used in this research is primer data obtained from thedistributions of questionnaires containing the answers from respondents. The analysis methodof this research is logistic regression analysis. The result indicates that sunset policy, tax amnesty, and tax sanctions have significant effect on taxpayer compliance of individual in DompuDistrict.Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.

ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT Latifah, Sri Wahjuni; Rosyid, Muhammad Fahminuddin; Purwanti, Lilik; Oktavendi, Tri Wahyu
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.

IBM DUSUN SUKOSARI DESA PANDANSARI PONCOKUSUMO KABUPATEN MALANG Latifah, Sri Wahjuni
Studi Kasus Inovasi Ekonomi Vol 2, No 01 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Pengabdian masyarakat ini dilakukan di Dusun Sukosari Desa Pandansari Poncokusumo Kabupaten Malang. Dusun ini memiliki sumber daya alam yang banyak namun akibat bencana gunung Bromo tidak lagi menghasilkan sebagaimana biasanya. Perkebunan hanya mengandalkan air hujan sehingga banyak waktu yang terbuang dari para petani atau masyarakat pada umumnya. Berdasar identifikasi masalahnya ditemukan bahwa mitra memiliki pengetahuan yang rendag tentang pengelolaan sumber daya alam. Disamping itu motivasi dan pengetahuan tentang wirausaha juga rendah. Akibatnya terjadi penurunan nilai ekonomi masyarakat. Solusi yang ditawarkan adalah penyuluhan, sosialisasi dan diskusi dengan mitra. Hasilnya adalah mitra dapat memahami pengelolaan sumber daya sesuai dengan potensi dan skill masyarakat, serta mitra dapat menganalisis kelayakan usaha yang akan dikembangkan menjadi usaha bersama.

Co-Authors Agung Riyardi Agustin Dwi Haryanti Ahmad Waluya Jati Ahmad Waluya Jati Alfiyah, Nur Anisa Nadia Hijriani Aviani Widyastuti Dahlia Firdaus, Dahlia Dhaniel Syam Djoko Sigit Sayogo Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Erna Retna Rahadjeng Erna Retna Rahadjeng, Erna Erna Retna Rahajeng Evi Khusnita Ulfa Fahmi Dwi Mawardi Fitria Ramadhani Gina Harventy Guntur Kumar Mubaroq Hanisyatul Komariyah Hijriani, Anisa Nadia Ivon Nurmas Ruroh Jati, A Waluya Lilik Purwanti MS Kurniawan, MS Mubaroq, Guntur Kumar Mudrifah, Mudrifah Muhamad Budi Luhur Muhammad Fahminuddin Rosyid Muhammad Rizal Novrys Suhardianto NUR ALFIYAH Rafli Sholana Retna R, Erna Risky Budianto Rosyid, Muhammad Fahminuddin Saskiya Sasa Difananda Setu Setyawan Siska Aprilia Siti Zubaidah Sri Iswati Sri Nastiti Andharini Tri Wahyu Oktavendi Uci Yuliati Wardatul Jannah Wardatul, Wardatul Wendyka Mazaka Wibi Abitama

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