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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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PENGARUH LEVERAGE TERHADAP TAX AVOIDANCE DENGAN BOARD DIVERSITY SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI) Muhammad Rizal; Eny Suprapti; Sri Wahjuni Latifah
Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari
Publisher : Universitas Gajayana Malang

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

Abstrac: The purpose of this study was to determine the effect of Leverage on Tax Avoidance with Board Diversity as moderating variables. This research is associative research. The population in this study is a mining company listed on the Indonesia Stock Exchange. The number of samples from this study were 17 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the leverage had a significant effect on tax avoidance. Partially, the leverage has a significant positive effect on tax avoidance, and the board diversity moderates the relationship between the leverage and tax avoidance. Keywords: Tax Avoidance, leverage, board diversity

Pendampingan Tata Kelola Bumdes Tirto Desa Landungsari Dau Malang Sri Wahjuni Latifah; Ahmad Waluya Jati
Unri Conference Series: Community Engagement Vol 3 (2021): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.3.303-309

Bumdes is a Village Owned Enterprise as Landungsari Village of Malang Regency has Bumdes Tirto. Of the various problems Bumdes Tirto Landungsari Village has several main problems, namely Bumdes does not have good governance, does not have long-term or short-term goals as a basis for carrying out its operational plan. Bumdes Tirto already has employees and people who work but do not have an organizational structure and job description. The impact is that Bumdes manager works alone and does not yet have a goal. The problem-solving solution offered to partners is done by training in the preparation of Organizational Structure and Job Description, socialization of the importance of work programs and training in creating work programs. Then conducted training and video creation Profile as a socialization stakeholders. Related to the improvement of the performance of the Village Market business unit, discussions have been conducted about the implementation procedures of online marketing. The purpose of this activity is the increasing knowledge of partner human resources about good governance in Bumdes and the establishment of a Blueprint consisting of long-term and short-term bumdes programs and the arrangement of bumdes profile videos as bumdes socialization media.

Pengaruh Capital Intencity Ratio, Free Cash Flow, Kualitas Audit, dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar Di BEI Fitria Ramadhani; Sri Wahjuni Latifah; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, audit quality, and leverage to earnings management action. The population in this study is manufacturing companies listed on the BEI during the period 2013-2015. Tests on the formulation using multiple regression analysis methods contained in the SPSS program. Based on the result of this research indicate that variable of capital intencity ratio, free cash flow, and audit quality do not influence to earnings management action. While the leverage variable has an influence on earnings management. This is evidenced by the average value of high sample company leverage. Management will try to manage its profits to reduce the failure rate to pay corporate liabilities.Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, Audit Quality, Leverage

The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs Sri Wahjuni Latifah; Ahmad Waluya Jati; Mudrifah -
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16, No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

This study focuses on MSMEs performance evaluation because they have unique features such as not having a quantifiable objective, not having a record of company operations, but being able to absorb surrounding labor and improve the community's welfare. MSMEs' short-term objective is to annex the company's profit and sales performance. This research aims to construct a measurement model of MSMEs Performance based on resource factors, customers, suppliers, and characteristics of MSMEs in influencing MSMEs' performance. The data was collected by spreading questioner through google form to MSMEs managers assisted by PLUT Batu city and Malang City. The data analysis techniques are carried out qualitatively, and hypothesis testing is carried out with SEM-PLS analysis. The results showed that the factors of resources, customers, and characteristics of MSMEs could measure MSMEs performance, while the supplier factor does not affect the performance of MSMEs

PKM SISTEM INFORMASI AKUNTANSI PADA KOPERASI BUKEA AS-SAKINAH AISYIYAH KOTA MALANG Ahmad Waluyajati; Sri Wahjuni Latifah
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2020): Maret
Publisher : Universitas Muhammadiyah Ponorogo

PKM Sistem Informasi Akuntansi pada Koperasi Bueka As-Sakinah Aisyiyah Kota Malang ini bertujuan membantu mitra agar memiliki sistem informasi akuntansi yang handal yang dapat memberikan informasi penting secara akurat dan tepat wakt. Dengan Sistem informasi akuntansi yang efektif maka pengurus dan pihak-pihak yang berkepentingan dapat menganalisis dan mengambil keputusan yang tepat. Koperasi yang merupakan unit amal usaha Aisyiyah Kota Malang ini memiliki usaha simpan pinjam. Dalam setiap tahun ada kredit yang bermasalah dan penyelesaiannya dilakukan oleh Pimpinan daerah Muhammadiyah Kota Malang. Beberapa sebab diantaranya adalah Koperasi belum memiliki sistem informasi akuntansi yang handal dan belum memiliki SOP untuk menjalankan aktivitas operasionalnya. Metode pemecahkan masalah dilakukan bersama mitra. Tahapan kerangka pemecahan masalahnya adalah: pertama melakukan sosialiasi pengetahuan sistem informasi akuntansi, kedua berdiskusi dengan mitra untuk mengidentifikasi kebutuhan. Berikutnya disusun seperangkat Standard Operational Procedure penerimaan kas dan pengeluaran kas yang meliputi: sistem penerimaan tabungan, sitem penerimaan angsuran dan sistem pemberian pinjaman. Setelah itu melakukan pelatihan karyawan, implementasi dan pendampingan pelaksanaannya. Hasil pembahasannya menemukan bahwa banyak formulir yang belum mendukung keandalan informasi.Untuk itu Koperasi perlu merevisi formulir dan menggunakan SOP yang tertulis dan terstandarisasi.

PENGEMBANGAN INDIKATOR PENILAIAN KINERJA PENERAPAN FAKTOR LINGKUNGAN SUPPLY CHAIN UMKM Sri Wahjuni Latifah; Dhaniel Syam
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.968

This research is conducted with the aim of developing SMES performance assessment indicators by implementing the supply chain environmental factors so that it can be used to assess the performance of SMES not only financial based but to non Financial. Data is collected by sending queitioner and interviews to MSME managers, employees and consumers are obtained sixty SMES. The research variables are developed from the Balance Score Card concept and supply chain management. Data analysis techniques are done with qualitative descriptive. And then the analysis of factors to determine the indicator in the determination of SMES performance. The results showed that there are four factors that can be used to determine the SME performance indicators: resource factors, financial factors, customer factors and the SCM (Supply Chain Management) factor.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN RISK MINIMIZATION TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ivon Nurmas Ruroh; Sri Wahjuni Latifah
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6952

This study aims to examine the effect of profitability, leverage, size, and risk minimization to reveal corporate social responsibility for mining companies listed on the BEI for the period 2015-2016.The sample was taken by using purposive sampling that selected with the criteria that had been determined and obtained the sample of 19 companies. This study uses secondary data, namely the annual report of mining companies listed on the BEI for the period 2015-2016. This study uses multiple linear regression analysis techniques and showed that profitability variables affect to Corporate Social Responsibility, leverage effect to Corporate Social Responsibility, size effect to Corporate Social Responsibility, risk minimization affect to Corporate Social Responsibility.

IbM Bank Sampah Desa Sekarpuro Kabupaten Malang Sri Wahjuni Latifah
Studi Kasus Inovasi Ekonomi Vol. 1 No. 1 (2016)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v2i01.5492

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.

PKM PENDAMPINGAN PENYUSUNAN KELAYAKAN USAHA PADA KOPERASI SINAR SURYA PIMPINAN DAERAH MUHAMMADIYAH BATU Sri Wahjuni Latifah; Ahmad Waluyajati
Studi Kasus Inovasi Ekonomi Vol. 4 No. 2 (2020)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v4i2.11914

Mentoring at Business the Cooperative Sinar Surya PDM Economic Assembly Batu is conducted to assist partners in developing mini market business. PDM Batu City is planning to establish a mini market business as an extension of its existing business, which is cooperative store borrowing. The main obstacle is that the partner has not planned to develop a minimarket business. Besides, the partner does not have a blueprint in the form of study results and business operations guidelines mini market.This activity is done to help partners in solving business development problems. Some of the steps done for problem solving are: socialization of business development knowledge, then discuss with partner to identify and arrange business feasibility study. The next can be compiled a set of procedures and SOP operational activities in the form of goods and sales procedures. Next, do in house training for employees, implementation and mentoring the establishment of mini market.From the results of the business feasibility analysis of the establishment of mini market can be declared worthy to be established with a projected profit per year Rp 83,765,781, and with the rate of return of capital for two years and seven months.

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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