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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
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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IBM BANK SAMPAH DESA SEKARPURO KABUPATEN MALANG Latifah, Sri Wahjuni
Studi Kasus Inovasi Ekonomi Vol 1, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4444

Abstract

The population is fairly dense and home industryhad an impact on the level of the communityconsumption on the rise, and it willautomatically add the use of materials that posea litter. Actually, the existence of waste paperand plastics will be an interesting businessopportunity, generate and absorb labour ifmanaged with good management. One of thewaste management model is with the bank trash.However, it should be noted the bank trash bemanaged with a good administrative systems sothat depositors trust in such business.As it happens in Sekarpuro Village RW 09,Pakis, Malang. Actually, members of the PKKorganization, have a desire to manage wastewith the model bank trash. Because it has notbeen agreed by the forum, then these membersmove partially, and there has not management oflandfills also through bank trash management.The purpose of this activity is to establish theorganization managed bank trash with goodmanagement thus creating economic value addedcrap. While the benefits of these activities is toincrease awareness and knowledge of thecitizens about the problem of trash in itsenvironment as well as handling solutions. Themethod used through the socialization orextension to the community, the discussionidentified the type of waste, the establishment ofthe Organization the bank trash, administrativeand training programs development.
IBM USAHA JAMU TRADISIONAL PADA KELOMPOK PKK SEKARPURO KABUPATEN MALANG Latifah, Sri Wahjuni
Studi Kasus Inovasi Ekonomi Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.416 KB) | DOI: 10.22219/skie.v1i2.4465

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Implementation of the service was conducted in the village ofSekarpuro Malang. Activity focused on the environment RW9 because has some excellent potential that crops ofvegetables and spices. Each house is required to havevegetables and spices for minimal ten kinds, peppers,tomatoes, cabbage, basil, kale, spinach, mustard greens, beansand eggplant. While these types of spices are grown include:turmeric, saffron and white, kencur, ginger, white ginger, redginger, galangal, lemon grass andothers.The problems faced by partners are: (1)lack of knowledge inthe healthy beverage processing and medicinal herbs, so thatproduct quality standards and the sale price hasn?tcomptetive.(2) Lack of knowledge and skills of members in the field ofmarketing that they are pessimistic to sell to a wider marketProgram execution method of empowerment that carried thepotential members of the group and the potential of the naturalresources of the area environment. Based on the targetaudience who have been in service activities, it can be formedof two businesses that making herbal drinks such as cidertoga, passion fruit syrup and traditional herbal medicinemanufacture that produces fresh herbs and herbal instant. Inthe field of production has developed into six types ofproducts from only two types of products. While in thegeneral field of business licenses has been done so that theproduct is expected to be accepted by the market. In the fieldof marketing has made the introduction of products with avariety of activities and models of traditional marketing is stilldone through leaflets, door to door and exhibits SMEs.Besides, available change over hygienes packaging andlabeling. Administration and finance training activities hashelped entrepreneurs in setting records with good activity, andcan be used to determine accurately the costofproduction.
IbM USAHA JAHITAN DAN PENGELOLAAN KAIN PERCA Retna Rahadjeng, Erna; Wahjuni Latifah, Sri; Nastiti Andharini, Sri
Jurnal Dedikasi Vol 12 (2015): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.34 KB) | DOI: 10.22219/dedikasi.v12i0.2479

Abstract

IbM USAHA JAHITAN DAN PENGELOLAAN KAIN PERCAErna Retna Rahadjeng1, Sri Wahjuni Latifah2, Sri Nastiti Andharini31,2,3Fakultas.Ekonomi & Bisnis, Universitas Muhammadiyah MalangEmail : erna_retna@yahoo.co.id, yuni.latifah14@gmail.com, nandharini@yahoo.comABSTRAKKelompok usaha kecil yang terbentuk di Desa Tegalgondo menghasilkan kelompok usaha yang mengelola kain perca dari sisa kain para penjahit yang ada di sekitar desa untuk dimanfaatkan menjadi asesoris dan pernak pernik hiasan. Kendala yang dihadapi dalam mengelola usaha terutama masalah inovasi produk, pemasaran dan keuangan, karena selama ini mitra menjual produknya belum tercatat secara detail karena begitu produk terjual uangnya langsung dibelikan bahan dan alat, sedangkan untuk memasarkan produk kelompok usaha masih belum berani menawarkan ke konsumen langsung, hanya menitipkan ke penjual asesoris yang biasa menjual di pasar minggu di Kota Malang. Melalui kegiatan pengabdian, kelompok usaha pengelolaan kain perca ditingkatkan motivasi wirasuahanya setelah diadakan pelatihan dengan mendatangkan pakar dalam pengelolaan kain perca maupun pelatihan oleh tim pelaksana. Kegiatan yang dilakukan pada kelompok usaha di Desa Tegalgondo dibidang produksi yaitu dengan memberikan pelatihan secara rutin pengolahan kain perca selama 12 minggu. Kelompok dapat memproduksi sarung bantal kursi, dompet, tas, sajadah, dan bedcover. Berikutnya dilakukan pelatihan bidang pemasaran dan praktik pemasaran melalui dirrect selling, on line maupun promosi melalui pameran-pameran UKM. Pelatihan administrasi dan keuangan telah dilakukan tim dan untuk menyusun laporan keuangan sederhana bagi UKM. Disamping pelatihan dan pendampingan, telah memberikan bantuan modal kerja berupa uang dan bahan untuk produksi awal. Selain itu telah diberikan bantuan mesin jahit Besar untuk proses produksi bedcover dan tas. Sampai saat ini penjualan produk sudah dilakukan meski masih terbatas di daerah sekitarnya dan anggota kelompok UKM ini. Namun demikian prospek permintaan produk dari konsumen sangat besar, terbukti penjualan sudah mulai nampak dan cenderung meningkat setiap bulan.Kata kunci: UKM.limbah kain perca, pelatihan,pendampingan
PENERAPAN SISTEM PEMASARAN TERPADU DAN SISTEM INFORMASI AKUNTANSI PADA SENTRA INDUSTRI PENGOLAHAN BERBASIS KEDELAI Wahjuni Latifah, Sri
Jurnal Dedikasi Vol 4 (2007): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.798 KB) | DOI: 10.22219/dedikasi.v4i0.879

Abstract

Home industri kerajinan olahan berbasis kedelai Di Desa Beji Batu Jawa Timursangat potensial untuk dikembangkan. Terdapat kurang lebih 600 pengusaha di seluruhDesa Beji. Kapasitas produksi tiap pengusaha berkisar 10 kg kedelai perhari, dengandaerah pemasaran yang cukup luas, maka sebaiknya dikelola dengan manajemen yangbaik. Tujuan kegiatan ini adalah meningkatkan pengetahuan pengusaha dalam bidangpemasaran, membantu penyusunan Harga Pokok Penjualan dan laporan Laba Rugi.Melalui penyuluhan dan pelatihan kepada pengurus Kelompok Pengrajin maka hasilkegiatan ini dapat diketahui bahwa alternatif produk olahan berupa kripik tempe lebihmenguntungkan dari sisi keuangan.Berkaitan dengan penerapan sistem informasi akuntansinya, kelompok pengrajinsudah dapat dikatakan slap melaksanakan meskipun masih sederhana yaitu sebatasBuku Kas Masuk dan Kas Keluar, serta Laporan Laba Rugi. Hal ini dapat dilihat darisumber daya manusia yang cukup dan seperangkat dokumen sebagai dasar penyusunaninformasi keuangan. Kata Kunci: Pemasaran Terpadu, Sistem Akuntansi, Harga Pokok Penjualan
ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Wahyuni, Endang Dwi; Mubaroq, Guntur Kumar; Latifah, Sri Wahjuni
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.07 KB) | DOI: 10.22219/jrak.v9i1.6883

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This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on indicators of technology-based information systems. This research method is Descriptive research using qualitative approach. The results of this study show that Village Finance Management using E-Village Budgeting System in Genteng Wetan Village is in accordance with Banyuwangi Regent Regulation No. 15 year 2015. Security aspect is sufficient but there are still some deficiencies such as the autosave data and external disturbances. Aspects of Speed already good can be seen from the fast E-Village Budgeting system in input, process, and analyze data. Aspects of Accuracy are good enough but still needed separator to reduce errors in input data. Variation Aspects Report (output) and Relevance is sufficient can be seen from the results or outputs are produced in accordance with applicable accounting standards. The quality of financial reports generated with the help of the E-Village Budgeting system is good. So, in general the application of E-Village Budgeting system is quite good and effective.  However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village
Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk Firdaus, Dahlia; Sayogo, Djoko Sigit; Latifah, Sri Wahjuni
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.117 KB)

Abstract

The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management). Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s financial statements still apply Enclosure II of PP 71/2010 that is cash toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015.
Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI) Kurniawan, MS; Latifah, Sri Wahjuni; Zubaidah, Siti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.502 KB)

Abstract

The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset, company size and financial leverage. Index Eckel is used to determine the income smoothing practice. The study was using 43 finance companies listed at Indonesian Stock Exchange, with a period between 2006-2010. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of company size to income smoothing practice. The third hypothesis was used to examine the influence of financial leverage to income smoothing practice. The result of this study indicated that 20 out of 43 companies which were used as samples committed income smoothing practices. The output of multiple regression showed that return on asset having a significant influence to income smoothing practice. But company size and financial leverage did not have influence to income smoothing practice. 
PENILAIAN KINERJA TRIPLE BOTTOM LINE PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG LIST DI BEI Sri Wahjuni Latifah
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.382

Abstract

This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.
Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia) Anisa Nadia Hijriani; Sri Wahjuni Latifah; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.961 KB) | DOI: 10.22219/jrak.v4i1.4924

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The purpose of this research is to test whether politic connections commissioners and characteristic’ 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 Nur Alfiyah; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.946 KB) | DOI: 10.22219/jrak.v7i2.21

Abstract

This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual’ 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.
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