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All Journal Journal of Accounting and Investment Jurnal Administrasi dan Manajemen Pendidikan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Innovation in Business and Economics Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Rahmatan Lil’alamin Journal of Community Services (RLA) Borobudur Communication Review ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat Inovasi Indonesia
Diska Arliena Hafni, Diska Arliena
Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH Hafni, Diska Arliena
Journal of Innovation in Business and Economics Vol 3, No 2 (2012)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.547 KB) | DOI: 10.22219/jibe.v3i2.2233

Abstract

Earning Management representing one of choice to manager in determining policy of accountancy to reach specific purposes. The target is to maximize manager utilitas and improve company value. This target relate manager motivation in earning management praktik as: getting high bonus, debt in bond fund, trust of public in capital market, low tax expense, achievement which both for CEO , and positive reaction of investor in IPO. With existence of the target of profit management to maximize utilitas, hence profit management activity can be classified into ethics understanding of utilitarianisme. But which still become question in earning management will delivering many benefit to management  agent or principle, particularly all stakeholder.
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.724 KB)

Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
PENGELOLAAN KEUANGAN PENDIDIKAN PADA SEKOLAH DASAR DI MASA PANDEMI COVID-19 Hafni, Diska Arliena; Rahmawati, Fitri Maulidah
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 5, No 2 (2022): Volume 5 No 2 Juni 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um027v5i22022p93

Abstract

Abstract: This study reveals the Management of Education Finance During the Covid-19 Pandemic At Muhammadiyah Elementariy School in Yogyakarta City. This research use descriptive qualitative approach. The results showed that the financial management of education funds during the Covid-19 pandemic at SD Muhammadiyah Sokonandi and SD Muhammadiyah Miliran experienced a significant difference. This is because the economic power of guardians among these schools has decreased due to the impact of the pandemi which has a direct effect on the ability of guardians to pay education fees. School income has decreased and school expenditures have adjusted cost items adjusted to the needs of online teaching and learning during the pasndemic. Keyword: financial management; educational institution; Covid-19 pandemic Abstrak: Penelitian ini mengungkap pengelolaan keuangan dana pendididikan pada sekolah dasar di masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Lokasi penelitian pada SD Muhammadiyah Sokonandi Kota Yogyakarta dan SD Muhammadiyah Miliran Kota Yogyakarta. Teknik analisis data terdiri dari empat tahap yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana pendididikan di masa pandemi Covid-19 pada SD Muhammadiyah Sokonandi dan SD Muhammadiyah Miliran mengalami perbedaan yang cukup signifikan. Hal ini dikarenakan daya ekonomi wali murid di ke dua sekolah tersebut menurun akibat terimbas pandemi yang berpengaruh secara langsung pada kemampuan wali murid dalam membayar biaya pendidikan. Pemasukan sekolah mengalami penurunan dan pengeluaran sekolah mengalami penyesuaian pos-pos biaya yang disesuaikan dengan kebutuhan belajar mengajar secara daring di masa pandemi. Kata Kunci: pengelolaan keuangan; lembaga pendidikan; pandemi covid-19Abstract: This study reveals the financial management of education funds in elementary schools during the Covid-19 pandemic. This study uses a qualitative approach with a descriptive type. Data collection techniques using interviews and documentation. The research location are Muhammadiyah Sokonandi Elementary School in Yogyakarta City and Muhammadiyah Miliran Elementary School in Yogyakarta City. The data analysis technique consists of four stages, namely data collection, data reduction, data presentation and conclusion. The results showed that the financial management of education funds during the Covid-19 pandemic at SD Muhammadiyah Sokonandi and SD Muhammadiyah Miliran experienced a significant difference. This is because the economic power of guardians among these schools has decreased due to the impact of the pandemi which has a direct effect on the ability of guardians to pay education fees. School income has decreased and school expenditures have adjusted cost items adjusted to the needs of online teaching and learning during the pasndemic. Keyword: financial management; educational institution; Covid-19 pandemic Abstrak:Penelitian ini mengungkap pengelolaan keuangan dana pendididikan pada sekolah dasar di masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Lokasi penelitian pada SD Muhammadiyah Sokonandi Kota Yogyakarta dan SD Muhammadiyah Miliran Kota Yogyakarta. Teknik analisis data terdiri dari empat tahap yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana pendididikan di masa pandemi Covid-19 pada SD Muhammadiyah Sokonandi dan SD Muhammadiyah Miliran mengalami perbedaan yang cukup signifikan. Hal ini dikarenakan daya ekonomi wali murid di ke dua sekolah tersebut menurun akibat terimbas pandemi yang berpengaruh secara langsung pada kemampuan wali murid dalam membayar biaya pendidikan. Pemasukan sekolah mengalami penurunan dan pengeluaran sekolah mengalami penyesuaian pos-pos biaya yang disesuaikan dengan kebutuhan belajar mengajar secara daring di masa pandemi.  Kata Kunci: pengelolaan keuangan, lembaga pendidikan, pandemi covid-19
Analisis Sistem Informasi Akuntansi Persediaan Obat-Obatan Di Puskesmas X Ningrum, Suviana; Hafni, Diska Arliena
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.23939

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi (SIA) dalam pengelolaan persediaan obat-obatan pada Puskesmas X di Yogyakarta, dengan fokus pada proses pengadaan, penyimpanan, distribusi, dan pemusnahan obat. Penelitian ini juga mengidentifikasi kendala sistemik yang berpotensi mengganggu efektivitas dan efisiensi operasional.Metode Penelitian: Penilitian ini adalah penelitian studi kasus dengan objek penelitiam puskesmas X di Yogyakarta. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi langsung, studi dokumentasi, dan wawancara mendalam dengan 4 orang informan yang merupakan staff bagian farmasi dan akuntansi. Validitas data diuji melalui triangulasi sumber, teknik, dan waktu. Teknik analisis data menggunakan tahap reduksi data, penyajian data dan penarikan kesimpulan.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengkajian mendalam sistem informasi akuntansi persediaan di tingkat layanan primer (Puskesmas), yang masih jarang dikaji, serta analisis atas integrasi antar unit dan dokumen pendukung dalam sistem tersebut.Hasil Penelitian: Puskesmas X di Yogyakarta telah menerapkan sistem informasi akuntansi persediaan dengan pendekatan FIFO dan FEFO serta prosedur terdokumentasi, namun menghadapi kendala pada integrasi sistem dan ketidaksesuaian data antar departemen.Implikasi: Penelitian ini mendorong perlunya penguatan sistem informasi terintegrasi dan pemetaan ulang alur data guna meningkatkan akurasi, efisiensi, dan pengambilan keputusan manajerial berbasis data pada pengelolaan obat di layanan kesehatan primer. Research Objective: This study aims to analyse the implementation of accounting information systems (AIS) in the management of medicine inventory at Puskesmas X in Yogyakarta, focusing on the processes of procurement, storage, distribution, and destruction of medicines. This study also identifies systemic constraints that have the potential to disrupt operational effectiveness and efficiency.Research Methods: This research is a case study research with the object of research at Puskesmas X in Yogyakarta. The method used was a descriptive qualitative approach with data collection techniques through direct observation, documentation study, and in-depth interviews with 4 informants who are pharmacy and accounting staff. Data validity was tested through triangulation of sources, techniques, and time. Data analysis techniques use data reduction, data presentation and conclusion drawing stages.Originality/Novelty: The novelty of this research lies in the in-depth assessment of the inventory accounting information system at the primary care level (Puskesmas), which is still rarely studied, as well as the analysis of integration between units and supporting documents in the system. Research Results: Puskesmas X in Yogyakarta has implemented an inventory accounting information system with FIFO and FEFO approaches and documented procedures, but faces obstacles in system integration and data mismatches between departments.Implication: This study encourages the need for strengthening integrated information systems and re-mapping data flows to improve accuracy, efficiency, and data-based managerial decision-making in drug management in primary health care.
Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta Hafni, Diska Arliena; Aji, Seto Satriyo Bayu; Andriani, Monika
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23520

Abstract

Research aims: This study aims to analyze the cost recovery rate of inpatients under the National Health Insurance (NHI) program at Hospital X in Yogyakarta. Design/Methodology/Approach: This study employed an explanatory sequential mixed-methods design using a case study approach. The cases to be examined involved NHI inpatient patients in the Respiratory, Cardiology, and Obstetrics-Gynecology departments. Data will be analyzed using the Cost Recovery Rate (CRR) formula.Research findings: The CRR for inpatient NHI patients at the Respiratory Clinic shows a CRR value of 143%, while the CRR values for the Cardiology, Obstetrics, and Gynecology Clinics are 95% and 80%, respectively. Cross subsidization from clinics with positive CRR values can be implemented to ensure that the hospital's Revenue from Social Security Agency for Health (SSAH) claims remains positive overall. Theoretical contribution/ Originality: This research has made a valuable contribution to the accounting literature on hospital entities, a field that remains significantly underexplored. Practitioner/Policy implication: The findings of this research can serve as a valuable asset for hospitals and the government in formulating policies that promote the enhancement of equitable and sustainable healthcare services for stakeholders.Research limitation/Implication: The limitation of this study is that it only examined the CRR values of inpatient NHI patients in a single hospital, focusing exclusively on inpatients in the NHI Respiratory, Cardiology, and Obstetrics and Gynecology departments.
Factors Influencing Fraud Prevention In The Management Of Village Fund Allocations Yanti, Sri; Hafni, Diska Arliena
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6045

Abstract

Fraud is an act of fraud committed intentionally to obtain personal gain and cause harm to other parties without their knowledge. This study aims to determine whether the internal control system, individual morality and love of money affect the prevention of fraud in the allocation of village funds. This research uses a quantitative descriptive approach with purposive sampling technique. The sample consisted of the Village Head, Village Secretary, Head of Finance, Head of Planning and General Affairs and the Village Consultative Body from 16 villages in Manisenggo District, Klaten Regency. The data were collected through a questionnaire with a Likert scale and analyzed using IBM SPSS 24. The results show that the internal control system and love of money have no effect on fraud prevention, while individual morality does. Future research is recommended to increase the number of samples and variables so that the results obtained are more optimal and relevant.
Pendampingan Penyusunan Kebijakan Akuntans pada Rumah Sakit PKU Muhammadiyah Kulonprogo Hafni, Diska Arliena; Mahmudah, Zustika Nada
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.320

Abstract

Permasalahan di Rumah Sakit PKU Muhammadiyah Nanggulan yang berkaitan dengan aspek keuangan di antaranya yaitu tidak adanya kebijakan akuntansi, pembukuan keuangan masih secara tradisional yang sangat sederhana dan ketidakmampuan karyawan bagian keuangan dalam menerapkan prinsip akuntansi. Oleh karena itu tim pengabdian kepada masyarakat berupaya mendampingi Rumah Sakit Umum PKU Muhammadiyah Nanggulan berkaitan dengan penyusunan kebijakan akuntansi. Kesimpulan dalam pelaksanaan kegiatan Program Pengabdian Kepada Masyarakat ini yaitu tersusunnya Buku Pedoman Kebijakan Akuntansi Rumah Sakit PKU Muhammadiyah Nanggulan-Kulonprogo. Buku tersebut dapat digunakan sebagai pedoman pengelolaan keuangan dan penyusunan laporan keuangan rumah sakit. Selain itu, pelatihan ini dapat meningkatkan pengetahuan dan kemampuan mitra dalam penyusunan laporan keuangan rumah sakit yang sesuai dengan standa akuntansi. Hasil dari program pengabdian masyarakat ini adalah tersusunnya Buku Pedoman Akuntansi RS PKU Muhammadiyah Nanggulan.
Peningkatan Kualitas Manajemen Keuangan UMKM Melalui Literasi Keuangan dan Go-Digital Segarawasesa, Fajar Satriya; Hafni, Diska Arliena
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art4

Abstract

This activity was carried out to address the challenges faced by micro, small, and medium enterprises (MSMEs) at UKM Aliya, Dusun Gamol Balecatur, particularly the limited understanding of financial management. The main issue identified was the absence of separation between personal and business finances, which made it difficult for business owners to assess their financial performance objectively. To enhance financial management capabilities, a financial literacy training program was conducted, covering basic financial management concepts and the practical use of an Android-based accounting application for preparing financial statements. The application was chosen for its accessibility and user-friendly interface, making it suitable for small business operators. The training was implemented through educational sessions and direct mentoring, allowing participants to learn interactively. Based on the evaluation results, participants showed positive responses and improved understanding, although some still required continued guidance due to the limited mentoring time.
Strategi Pemasaran melalui Platform Digital serta Diversifikasi Produk Beras Kelompok Tani Ngudi Makmur untuk meningkatkan daya saing di era digital Sari, Eka Anisa; Sirajuddin, Muhammad Mar'ie; Hafni, Diska Arliena; Tribuwana, Mohammad Endy; Kamal, Refal Mustafa; Puspita, Amanda Dela; Khoirunissa, Khoirunissa; Erviana, Vera Yuli
Borobudur Communication Review Vol 5 No 2 (2025): Borobudur Communication Review
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bcrev.14814

Abstract

This community service activity aims to increase the capacity of the Ngudi Makmur farmer group in Seyegan, Sleman, Yogyakarta through digital marketing training and rice product diversification. The training materials covered digital marketing, branding, communication, and rice flour processing. The methods used included counseling, interactive training, and evaluation through pre- and post-tests. The evaluation results showed an increase in the average score of participants from 0.57 in the pre-test to 0.89 in the post-test. The level of understanding of participants before the training was still low, especially in the aspects of communication (15 participants) and rice product diversification (10 participants). After the training, there was a significant and even increase in all aspects, namely digital marketing (33 participants), branding (35 participants), communication (29 participants), and rice product diversification (27 participants). Thus, this activity has proven effective in increasing the knowledge and skills of farmer groups, both in utilizing digital platforms for marketing and in developing innovative rice-based products. This program is expected to strengthen the competitiveness and economic independence of farmer groups in a sustainable manner.
Pendampingan Akreditasi Lembaga Kesejahteraan Sosial Anak (LKSA) untuk penguatan kelembagaan dan peningkatan mutu layanan Panti Asuhan Muhammadiyah/Aisyiyah se-D.I. Yogyakarta Hafni, Diska Arliena; Rahmawati, Fitri Maulidah; Aji, Seto Satriyo Bayu; Putri, Raisya Nuraini; Al-Haetami, Muhammad Ibnu Hajar; Lurhito, Suli
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.25864

Abstract

AbstrakLembaga Kesejahteraan Sosial Anak (LKSA) Muhammadiyah/Aisyiyah se-D.I.Y berjumlah 24 panti asuhan. Hanya 4 LKSA Muhammadiyah/Aisyiyah se-D.I.Y (17%) yang Terakreditasi A, 6 LKSA (25%) Terakreditasi B,  4 LKSA Muhammadiyah/Aisyiyah se-D.I.Y (17%) yang Terakreditasi C dan 10 LKSA (41%) Tidak Terakreditasi. Akreditasi dimaksudkan untuk menentukan tingkat kelayakan dan standarisasi penyelenggaraan kesejahteraan sosial. Ada enam standar dalam akreditasi yakni program pelayanan, proses pelayanan, manajemen organisasi, sumber daya manusia, sarana prasarana dan hasil pelayanan. Akreditasi LKSA penting dilaksanakan untuk manjamin kualitas layanan LKSA, meningkatkan profesionalisme, transparansi, dan akuntabilitas untuk memupuk kepercayaan para pemangku kepentingan terhadap LKSA. Tujuan pengabdian ini untuk meningkatkan wawasan pengetahuan dan kesiapan pelaksana pelayanan di LKSA Muhammadiyah/Aisyiyah se-D.I.Y tentang standar dan proses pengajuan akreditasi yang ditetapkan oleh Badan Akreditasi Lembaga Kesejahteraan Sosial. Metode yang digunakan yaitu sosialisasi, pelatihan dan pendampingan. Tujuan pengabdian masyarakat ini berupa pendampingan atau bimbingan teknis. Hasil kegiatan menunjukkan bahwa wawasan pengetahuan dan kesiapan pelaksana pelayanan di LKSA Muhammadiyah/Aisyiyah se-D.I.Y tentang standar dan proses pengajuan akreditasi mengalami peningkatan. Kata kunci: pendampingan; akreditasi; panti asuhan anak Abstract Muhammadiyah/Aisyiyah has 24 Child Welfare Institutions (LKSA) throughout D.I.Y. Only 4 Muhammadiyah/Aisyiyah LKSAs in D.I.Y (17%) are Accredited A, 6 LKSAs (25%) are B Accredited, 4 Muhammadiyah/Aisyiyah LKSAs in D.I.Y (17%) are C Accredited and 10 LKSAs (41%) are Not Accredited. Accreditation is intended to determine the appropriateness and standardization of social welfare implementation. There are six standards in accreditation, namely service programs, service processes, organizational management, human resources, infrastructure, and service results. LKSA accreditation is essential to ensure the quality of LKSA services and increase professionalism, transparency, and accountability to foster stakeholder trust in LKSA. This service aims to increase the knowledge and readiness of service implementers at LKSA Muhammadiyah/Aisyiyah throughout D.I.Y regarding the standards and process for applying for accreditation set by the Social Welfare Institutions Accreditation Body. The aim of this community service is in the form of technical assistance or guidance. The methods used are socialization, training, and mentoring. The activity results show that the knowledge and readiness of service implementers at LKSA Muhammadiyah/Aisyiyah throughout D.I.Y regarding standards and the accreditation application process has increased. Keywords: accompaniment; accreditation; children's orphanage
Co-Authors Al-Haetami, Muhammad Ibnu Hajar Andriani, Monika Gina Harventy Kamal, Refal Mustafa Khoirunissa, Khoirunissa Lurhito, Suli Mahmudah, Zustika Nada Ningrum, Suviana Puspita, Amanda Dela Putri, Raisya Nuraini Rahmawati, Fitri Maulidah Sari, Eka Anisa Segarawasesa, Fajar Satriya Seto Satriyo Bayu Aji Sirajuddin, Muhammad Mar'ie Sri Yanti Tribuwana, Mohammad Endy Vera Yuli Erviana