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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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ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Endang Dwi Wahyuni; Guntur Kumar Mubaroq; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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

ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT Sri Wahjuni Latifah; Muhammad Fahminuddin Rosyid; Lilik Purwanti; Tri Wahyu Oktavendi
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.

Ease of Use, Service Features and Information Security Risks Against Interest in Transactions Financial Technology during the Covid-19 Pandemic Sri Wahjuni Latifah; Hanisyatul Komariyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to determine the effect of ease of use, service features and information security risk on the interest in making transactions using financial technology during the covid-19 pandemic. This research is an associative research with a quantitative approach involving 110 respondents using banking financial technology. Samples were selected using purposive sampling techniques and data were analyzed using multiple linear regression analysis with the help of SmartPLS 3 software. The results of this research show that the ease of use, service features and information security risk variables have a significant influence on the interest in making transactions using financial technology during the covid-19 pandemic.

The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance Evi Khusnita Ulfa; Eny Suprapti; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.

PENERAPAN SISTEM PEMASARAN TERPADU DAN SISTEM INFORMASI AKUNTANSI PADA SENTRA INDUSTRI PENGOLAHAN BERBASIS KEDELAI Sri Wahjuni Latifah
Jurnal Dedikasi Vol. 4 (2007): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/dedikasi.v4i0.879

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

IbM USAHA JAHITAN DAN PENGELOLAAN KAIN PERCA Erna Retna Rahadjeng; Sri Wahjuni Latifah; Sri Nastiti Andharini
Jurnal Dedikasi Vol. 12 (2015): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/dedikasi.v12i0.2479

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

Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi Sri Wahjuni Latifah; Muhamad Budi Luhur
Jurnal Akuntansi dan Bisnis Vol 17, No 1 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study discusses the disclosure of Sustainability Report and moderator of profitability of companies listed in Indonesia Stock Exchange (BEI) in 2015 and its impact on firm value. The method of analysis in this study using a simple regression analysis to determine the effect of Sustainability Report disclosure of firm value and using MRA regression test to determine the effect of profitability as a moderating variable between the disclosure of Sustainability Report and firm value. The results of this study indicate that the disclosure of Sustainability Report affect the value of the company. In addition, the results of this study also show that profitability does not moderate the relationship between the disclosure of Sustainability Report and firm value. Keywords : Sustainability Report, Profitability, Firm Value

Dimensi Kompetitif Lingkungan Rantai Pasokan Upaya Mencapai Keunggulan Bersaing UMKM di Malang Sri Wahjuni Latifah; Uci Yuliati
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 1 Juni 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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

TRIPLE BOTTOM LINE TERHADAP NILAI PERUSAHAAN, GROSS PROFIT MARGIN SEBAGAI INDIKATOR EKONOMI Sri Wahjuni Latifah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 4 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

ABSTRACT The research was conducted with the aim of testing Triple Bottom Line performance including economic performance, environmental performance and social performance influenced the company's value. Next to test whether the Gross Profit Margin variable is an indicator of economic performance variables in influencing the value of the company. The research was conducted on the Go Public Company at IDX and its research samples are the basic and chemical industrial sector manufacturing companies that have reported performance in the Sustainbility report of 2018. The triple bottom line performance variables are measured by the GRI G-4 index while the company's value is measurable with the value of Tobin's Q. Data obtained by documentation techniques. Data analysis with a discriptive and quantitative approach. Subsequently tested with PLS analysis for model design purposes. The results showed that triple bottom line performance was influential in the company's value. The next result is that the gross profit margin can be a measure of economic performance in influencing the value of the company

PELATIHAN PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU Sri Wahjuni Latifah; Ahmad Waluya Jati; Agustin Dwi Haryanti
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 2 No. 1 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i1.13297

Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements. The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting system in accordance with the conditions of the partners. Method to solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

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 Retna R, Erna Risky Budianto Rosyid, Muhammad Fahminuddin Saskiya Sasa Difananda Setu Setyawan Sholana, Rafli 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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