Articles
<![CDATA[PENGEMBANGAN DAYA TARIK OBYEK WISATA DESA BRING RAHARDJO JUNREJO KOTA BATU ]]>
<![CDATA[Ahmad Waluya Jati]]>;
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Wardatul Jannah]]>
<![CDATA[ Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022) ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/skie.v6i02.21720
<![CDATA[Pasar wisata Bring Rahardjo merupakan pasar tradisional yang berdiri di rumpun bambu yang tumbuh menjulang tinggi. Wisata Bring Rahardjo dekat dengan sumber air yang disakralkan oleh warga. Permasalahan yang dihadapi dalam menghadirkan wisata Bring Rahardjo adalah kurangnya tempat wisata yang ikonik dan media publikasi yang digunakan pengelola wisata kurang optimal. Adapun langkah-langkah yang dilakukan dalam mengatasi permasalahan wisata Bring Rahardjo yaitu membuat spot foto di lokasi yang menarik dengan tetap menggunakan nuansa tradisional, membuat petunjuk arah menuju lokasi objek wisata, membuat spanduk dan membuat website wisata Bring Rahardjo. Hasil pelaksanaan pembangunan spot foto baru, spanduk di tempat wisata beserta petunjuk arah jalan diserahkan kepada perangkat desa yang ditandai dengan serah terima kegiatan yang telah dilakukan oleh tim pengabdi dan dibantu oleh pengelola dan warga masyarakat sekitar.]]>
<![CDATA[Stock Valuation Analysis : P/GMV Dan LTV/CAC Pada Perusahaan Startup Di Asia Dan America ]]>
<![CDATA[Wendyka Mazaka]]>;
<![CDATA[Sri Wahjuni Latifah]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i1.2597
<![CDATA[This study aims to evaluate and analyze the fair value of shares of startup companies in Asia and America using the Price to Gross Merchandise Value (P/GMV) and Lifetime Value to Customer Acquisition Cost (LTV/CAC) methods. The company is PT. Bukalapak.com Tbk, SEA Ltd, Ebay Inc, and Shopify Inc. This type of research is descriptive quantitative. The data used is financial report data for the period 218-2020, sourced from the official idx website. Research is conducted by identifying data, calculating formulas, analyzing data, and concluding. The results showed that the company's shares PT.Bukalapak.com Tbk & Ebay Inc. were undervalued, and SEA Ltd. and Shopify Inc. were overvalued. Asian startup stocks are no better than America. The limitation of this research is that there needs to be more data on startup companies listed on the IDX. Future research can expand research with empirical methods.]]>
<![CDATA[Budaya Akuntansi Indonesia: Praktik Akuntansi Level Keluarga, Masyarakat, dan Bisnis ]]>
<![CDATA[Risky Budianto]]>;
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Novrys Suhardianto]]>;
<![CDATA[Sri Iswati]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i1.23637
<![CDATA[This study describes the accounting culture with the existence of financial cycles among Indonesian people. This research fosters the role of the philosophy of science to see accounting culture in community activities in general from its multi-paradigm perspective. There are various accounting cultures that are spread giving birth to a variety of accounting treatments that are applied in each culture. We make a qualitative systematic review as the basis for the method in this study. The results of the study show that the variety of accounting culture in Indonesia can be classified into three levels, namely the accounting culture at the family level, community level, and business level. The accounting culture that grows in Indonesia is more accountable in nature so it is not a formal object related to the recognition, measurement, and presentation of accounting information. The material object of Indonesian accounting culture is the customary practice of a society that has a social order. Systematics that are consistent and carried out continuously and passed down from generation to generation make the system a culture.]]>
<![CDATA[Empowerment of former migrant workers: Triple bottom line framework ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Agung Riyardi Riyardi]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol. 4 No. 02 (2020): Journal of Innovation in Business and Economics ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
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DOI: 10.22219/jibe.v4i02.10706
<![CDATA[This study aims to analyze the empowerment of former Indonesian migrant workers, especially in the potential of running small businesses. The research data were collected by interview and literature study and the data were classified and analyzed using SWOT analysis. The SWOT analysis results are interpreted with a triple bottom line framework approach, which includes financing, environment, and social. The results of the study show that the migrant workers in Donomulyo district have sufficiently good capital in terms of financing, environment, especially in natural resources, and the social environment that allows business growth. One of the main challenges is human resources, ranging from entrepreneurial spirit to minimal managerial skills. Therefore, stakeholders must focus on programs that prioritize improving entrepreneurial skills and managerial aspects.]]>
<![CDATA[The Use Of Sharia Fintech On MSMEs Performance: Mediation Of Interest In Use Of Transactions ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Ahmad Waluya Jati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.23419
<![CDATA[Purpose: This study was conducted to examine the use of Sharia fintech mediated by an interesting use of transactions to improve the performance of MSMEs. Methodology/approach: The survey was conducted on MSMEs in Malang Raya. The sampling technique using purposive sampling obtained 70 respondents. Data analysis and hypothesis testing using SEM assisted by Smart PLS software. Findings: The results showed that ease of use and trust have an effect on interest in using Sharia Fintech. However, service features and risk security have no effect on interest in transactions using Sharia fintech. This study proves that the use of Sharia Fintech with the mediation of interest in use is proven to have an effect on the performance of MSMEs. Practical implications: The implication of this research for MSMEs is that MSMEs should choose Sharia fintech under the supervision of the OJK. The implication for Sharia fintech companies is that they can create features that are easy for users to understand. Originality/value: This study offers a mediation model of interest in the use of transactions on the use of Sharia fintech and the performance of MSMEs]]>
<![CDATA[User Involvement, Training and Education, and Top Management Support for Accounting Information System Performance: Keterlibatan Pemakai, Pelatihan Dan Pendidikan, Serta Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Wibi Abitama]]>
<![CDATA[ Journal of Accounting Science Vol. 5 No. 2 (2021): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v5i2.1332
<![CDATA[The purpose of this research is to find out the influence of user involvement, training and education, and top management support on the performance of accounting information systems. The dependent variable in this study is the performance of accounting information systems. While the independent variables are user involvement, training and education, and top management support. The sample taken in this study were 54 respondents who were employees of the Sentani Malang Oncology Hospital who used the accounting information system. The analysis technique used descriptive statistical analysis and PLS analysis using warpls7. The results of this study show: (1) There is a positive and significant direct influence between user involvement on the performance of the accounting information system, (2) There is a positive and significant direct influence between training and education on the performance of the accounting information system, (3) There is a positive and significant direct influence between top management support on the performance of the accounting information system.]]>
<![CDATA[PENGEMBANGAN INDIKATOR PENILAIAN KINERJA PENERAPAN FAKTOR LINGKUNGAN SUPPLY CHAIN UMKM ]]>
<![CDATA[Latifah, Sri Wahjuni]]>;
<![CDATA[Syam, Dhaniel]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v10i1.968
<![CDATA[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.]]>
<![CDATA[Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review ]]>
<![CDATA[Latifah, Sri Wahjuni Latifah]]>;
<![CDATA[Gina Harventy]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v8i3.2606
<![CDATA[This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis.]]>
<![CDATA[Pengembangan Usaha bagi Mantan TKI di Kecamatan Donomulyo Kabupaten Malang: Business Development for Former Indonesian Migrant Workers in Donomulyo District, Malang Regency ]]>
<![CDATA[Latifah, Sri Wahjuni]]>;
<![CDATA[Jati, A Waluya]]>;
<![CDATA[Retna R, Erna]]>
<![CDATA[ JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 2 No. 1 (2016): March ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jbmp.v2i1.910
<![CDATA[Research of potential business for TKI at district Donomulyo Malang. The purpose of this research is to know the characteristics of the former TKI social aspects, culture and economy. Further is analyzing the potential of natural resources and supporting resources providing information fundamental to strategy the development. Further, makes informatian about the factors are considered in the investment decision making in the area. Informan this study is TKI, goverment officials, and Manager of KUD. The data are collected with interviews, questionnaires, FGD and copy related data. Data analysis was perfomed with several stages, : analysis of validit, reliabilitas discriptive statistical analysis and analysis Cluster of matrix. Next domain analysis is conducted to determine the factors that need to be considered in making investment decisions. The results showed that TKI Donomulyo Malang has characteristics social, cultural was highly, but characteristics economic was low. In accordance with the characteristics skill of former TKI and its natural resources the the potential of the relevant business is supporting the Tourism Beaches and Cave.]]>
<![CDATA[ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BAZNAS DAN LAZNAS ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Siska Aprilia]]>;
<![CDATA[Dhaniel Syam]]>
<![CDATA[ Jurnal Akuntansi Vol. 9 No. 2 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/j.akuntansi.9.2.97-110
<![CDATA[Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional) dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan uji Mann Whitney U Test sebesar 0.003, dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.]]>
