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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Majalah Ilmiah Dian Ilmu JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Riset Akuntansi (RISTANSI) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Literasi Digital Indonesia Basic and Applied Accounting Research Journal JAKBS Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Penguatan Branding dan Digitalisasi Marketing UMKM Marning Desa Pontang, Kecamatan Ambulu, Kabupaten Jember Mainatul Ilmi; Yani Dahliani; Wiwik Fitria Ningsih; Aditya Fajri Ilhamsyah; Evi Ludya Agustin; Agus Prasetyo; Nur Habibina; Putri Nur Indah Sari; Alni Nurafia
Jurnal Pengabdian Literasi Digital Indonesia Vol. 2 No. 2 (2023): December
Publisher : Puslitbang Akademi Relawan TIK Indonesia (ARTIKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57119/abdimas.v2i2.38

Abstract

Village SDGs can be achieved with the synergy of various parties starting from government, academics and society. Through the Community Service Program implemented by academics including lecturers and students who are actively involved in community business development programs, it can help improve community welfare. This program is partnering with MSMEs Marning which is owned by Mr. Misladi in Pontang Village, Ambulu District, Jember. The partner problems are related to the lack of identity on the product, still using standard plastic packaging, and not being familiar with digital marketing. The solution provided to overcome this problem is to provide assistance in strengthening branding by creating product logos, updating packaging shapes, installing banners and registering businesses on Google Map. Assistance is also provided by providing insight into digital marketing to expand marketing.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN JASA LISTED BEI Diana Dwi Astuti; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 1 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i1.18767

Abstract

            Waktu penyelesaian audit oleh auditor yang memiliki reputasi baik cenderung lebih pendek sehingga reputasi KAP  berpengaruh terhadap audit delay. Tujuan dalam penelitian ini yaitu untuk menganalisis pengaruh Ukuran Perusahaan, Kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan opini Auditor secara parsial terhadap audit delay.; Untuk menganalisis pengaruh ukuran perusahaan, kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan  opini auditor secara simultan terhadap audit delay. Penelitian ini menunjukan bahwa sebaiknya perusahaan dalam menghindari resiko audit delay memperhatikan ukuran perusahaan karena dapat mempengaruhi manajemen untuk lama atau tidaknya proses pengerjaan laporan keuangan. Dengan ukuran perusahaan semakin besar yang dilihat dari indikator total aktiva, jumlah penjualan dan nilai saham, maka perusahaan tersebut akan lebih baik dalam pengerjaan laporan keuangan sehingga saat pengauditan lebih cepat dan resiko audit delay akan tehindar sebaliknya jika ukuran perusahaan tidak besar akan memperlambat proses pengerjaan laporan keuangan yang akan mengakibatkan resiko audit delay. Kata Kunci:  Pemeriksaan, Akuntan Publik, Opini, Audit delay             The audit completion time by an auditor who has a good reputation tends to be shorter so that the KAP reputation affects audit delay. The purpose of this study is to analyze the effect of company size, complexity of company operations, reputation of public accounting firm and auditor's opinion partially on audit delay; To analyze the effect of firm size, complexity of company operations, reputation of public accounting firm and auditor's opinion simultaneously on audit delay. This research shows that the company should avoid the risk of audit delay by paying attention to the size of the company because it can affect the management for the length of the process of working on the financial statements. With the size of the company getting bigger as seen from the indicators of total assets, total sales and value of shares, then the company will be better at working on financial statements so that when auditing is faster and the risk of audit delay will be avoided, otherwise if the size of the company is not large it will slow down the report processing process. which will result in the risk of audit delay. Keywords: Public Accountant, Opinion, Audit Delay
PERANAN RESIKO KREDIT SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI BEI Astuti, Diana Dwi; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 9 No. 1 (2024)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v9i1.21478

Abstract

This research aims to determine the influence of managerial ownership, board of commissioners, audit committee and CAR on financial performance through credit risk. The population in this study used banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a sampling technique, namely purposive sampling, to obtain a sample of 15 companies. The data analysis method uses path analysis. The results of this research show that managerial ownership, board of commissioners and CAR have a direct effect on credit risk. The audit committee has no direct influence on credit risk. Managerial ownership, CAR and credit risk have a direct effect on financial performance. The board of commissioners and audit committee have no direct influence on financial performance. Managerial ownership, board of commissioners, audit committee and CAR have no effect on financial performance through credit risk
The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023 Musemmil, Muhammad; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
Majalah Ilmiah DIAN ILMU Vol 23 No 2 (2024): MAJALAH ILMIAH "DIAN ILMU" APRIL 2024
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i2.390

Abstract

This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research results show that partially the managerial ownership and audit committee variables have no effect on profitability. Meanwhile, the variables Green Accounting, board of directors and independent board of commissioners influence profitability. Simultaneously, the variables Green Accounting, managerial ownership, board of directors, independent board of commissioners and audit committee influence profitability.
PELATIHAN AKUNTANSI EMKM MELALUI APLIKASI SI APIK PADA PEMUDA KARANG TARUNA TUNAS BANGSA DESA WONOASRI KEC. TEMPUREJO KAB. JEMBER Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah; Astuti, Diana Dwi
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i1.428

Abstract

Sebagian besar pengusaha umkm tidak mengetahui laba yang didapatkan, mereka menjawab bukan dengan nominal angka rupiah melainkan dengan benda-benda berwujud seperti motor, rumah, atau mobil. Jawaban tersebut tidak menggambarkan laba yang sebenarnya didapatkan oleh perusahaan karena itu merupakan salah satu penggunaan dana yang mungkin didanai dari laba atau justru dari utang ataupun pengambilan modal pemilik. Karena hal itulah maka kegiatan pelatihan akuntansi melalui aplikasi si Apik ini disambut hangat oleh para pemuda karang taruna untuk meningkatkan literasi tentang akuntansi dan mengukur laba secara baik dan benar. Kegiatan ini diadakan dengan metode ceramah dan learning by doing. Kegiatan semacam ini sangat bermanfaat bagi pemua karang taruna. Materi yang diberikan dapat menambah pemahaman mereka dibidang akuntansi. Keywords : Akuntansi, UMKM, Aplikasi
KUALITAS MANAJEMEN PADA SAAT PANDEMI COVID 19 DI DESA KEDUNGREJO, DUSUN SAMPANGAN KECAMATAN MUNCAR KABUPATEN BANYUWANGI Ningsih, Wiwik Fitria; Shidiq, Riza Andriyan; WaroBheri, Maria Stefania; Dewi, Vivy Kurniawati; Wulandari, Siskasetya; Nurhalili, Reza; Oktaviana, Putri
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 2 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i2.499

Abstract

Umkm petis sari ikan tuna ARBA merupakan salah satu Umkm yang berada di Kecamatan Muncar Kabupaten Banyuwangi. Umkm ini bergerak di bidang sumber daya laut lebih tepatnya pemanfaatan Sari ikan tuna yang di produksi oleh pabrik sekitar. Petis sari ikan tuna berbahan baku air rebusan ikan tuna jadi yang di gunakan sebagai petis adalah air uap ikan bukan limbah atau minyak ikan. Banyak program yang bisa kami lakukan di UMKM tersebut sepertihalnya membantu produksi mulai awal hingga petis jadi, selain itu kami juga membantu pengemasan dan pelebelan. Pengemasan yang di gunakan di umkm tersebut ada yg di taruk plastic kecil, botol gelas dan ada juga yang di kemas di timba-timba besar, saat kita melihat logo dari umkm tersebut kurang menarik jadi kita mulai membuatkan logo agar terlihat lebih fresh dan elegan, kami pun membuatkan baner menggantikan baner yang sudah kusam dan rusak, maksud kami melakukan hal ini adalah agar pemasaran semakin meluas banyak yang tau akan umkm petis sari ikan tuna Arba ini melalui sosmed atau pun offline. Umkm tersebut memiliki karawan sebanyak 10 orang, dari 10 orang tersebut ada yang sebagai koki atau peracik, ada yang sebagi pengaduk dan bagian pembungkus bahan yang sudah jadi. Pelanggan dar iproduk petis sari ikan tuna Arba Ini sudah sampai situbondo dan bahkan pemesan banyak yang dari daerah jember. Kata Kunci: UMKM, Pengembangan, Pemasaran
MEMBANGUN JARINGAN USAHA BAGI USAHA KECIL DAN MENENGAH DI MASA PANDEMI Yusuf, Hamzah Fansuri; Dahliani, Yani; Ningsih, Wiwik Fitria
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 2 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i2.500

Abstract

Pembangunan ekonomi yang bertumpu pada segelintir orang atau kelompok untuk mengejar pertumbuhan yangtinggi dengan harapan terjadinya penetesan ke bawah tidak pernah terwujudkan. Justru sebaliknya yang terjadi,kemiskinan dan tingkat pengangguran bertambah terus setiap tahun. Sektor usaha kecil dan menengah yang diakuidunia mampu menjadi penopang ekonomi nasional tidak terperhatikan selama ini dan semakin tersisih dalampersaingan. Pandemi yang menempa bangsa ini, membuat memberikan perhatian pada UMKM. Namun sudahkahkita betul-betul memberikan perhatian yang penuh pada UMKM. Inilah yang harus diwujudkan terlebih lagimenghadapi tantangan yang semakin berat ke depan dalam era globalisasi dan otonomi daerah. Usaha kecil danmenengah harus mampu bersaing dengan pelaku ekonomi lainnya, baik di dalam dan luar negeri.Kata Kunci: UMKM, Pandemi, Jaringan
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI Ilma Faizah Wijiyono; Nurshadrina Kartika Sari; Wiwik Fitria Ningsih
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1688

Abstract

This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regent Regulation No. 40 of 2018, Banyuwangi Regency Regional Regulation No. 17 of 2107, and Regulation of the Minister of Health of the Republic of Indonesia No. 6 of 2022 in accordance with the directions of the Health Service.
STRATEGI PENGEMBANGAN DAN ANALISIS SWOT PADA PT. GARUDA INDONESIA TBK Supeni, Nely; Ningsih, Wiwik Fitria
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 15 No 2 (2021): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v15i2.397

Abstract

The purpose of this research is to plan a creative and workable strategy for PT. Garuda Indonesia Tbk in an effort to respond to competition in the aviation market. This type of research is descriptive qualitative. Methods of data collection using literature study and data analysis used is a SWOT analysis. Based on the analysis of the Cartesian diagram shows that PT. Garuda Indonesia Tbk is included in quadrant II, which is supporting the Diversification strategy. The result of SO strategy analysis is that PT. Garuda Tbk must maximize the government's financial assistance program to restore the company's financial condition as well as to maintain the company's big name. The results of the ST strategy analysis are PT. Garuda Indonesia Tbk must maintain excellent facilities and services in order to face other aviation competitors. The results of the WO strategy analysis, namely the existence of a financial assistance program from the government, can also be used to improve the competence of company human resources. The results of the WT strategy analysis, namely PT. Garuda Indonesia Tbk must reduce operational costs while maintaining quality in order to be able to compete in the world of aviation.
PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, DAN MURABAHAH TERHADAP PROFITABILITAS BPRS DI DAERAH TAPAL KUDA JAWA TIMUR Ningsih, Wiwik Fitria; Yusuf, Muhammad Angga; Handayani, Yuniorita Indah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1126

Abstract

This study aims to analyze the effect of mudharabah, musyarakah and murabahah financing on the profitability of BPRS in the Tapal Kuda area with the variables studied are Mudharabah financing, Musyarakah financing and Murabahah financing and using the NPM ratio. The research method used is descriptive research with a quantitative approach. The population used is 7 Islamic Rural Banks and the sample used is 3 Islamic Rural Banks with purposive sampling technique including BPRS Asri Madani Nusantara Jember, BPRS Daya Artha Mentari Pasuruan, and BPRS Ummu Pasuruan during the period 2015 – 2019. Sources of data obtained from the results of the related BPRS publications and through the official OJK website. The type of data obtained is secondary data based on the results of the BPRS annual financial report. The analytical tool used is multiple linear regression analysis. The results of this study indicate that partially mudharabah financing has no significant effect on profitability, musyarakah financing has no significant effect on profitability, while murabahah financing has no significant effect on profitability. Simultaneously, mudharabah, musyarakah, and murabahah financing have no significant effect on profitability.
Co-Authors Abdul Rohim, Abdul Ade Permana, Angga Aditya Fajri Ilhamsyah Aditya Hermawan Aditya Hermawan, Aditya Agus Prasetyo Agustin Hari Prastyowati Alni Nurafia Angelica Stefanny Ahliawan Annisa Silfiana Dedy Trisetiawan Dewi, Vivy Kurniawati Diana Dwi Astuti Diana Dwi Astuti Eka Nur Laily Evi Ludya Agustin Evi Vidiana Fendi Chandra Setiawan Haifa Haifa Hamzah Fansuri Hamzah Fansuri Handayani, Yuniorita Indah Hayatul Maspufah Ihrom Caesar Ananta Putra Ilma Faizah Wijiyono Ilmi, Mainatul Jonathan Alexander Karim Budiono Kusuma, Dedi Wijaya Lia Rachmawati Maria Stefania WaroBheri Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Musemmil, Muhammad Nata, Istiknaful Aulia Nely Supeni Nilam Sabrina Ningrum, Arni Tia Ningtias, Putri Marta Novita Sari Nur Habibina Nurhafifah, Nurhafifah Nurhalili, Reza Nurshadrina Kartika Sari Oktaviana, Putri Putri Nur Indah Sari Putri Oktaviana Rachmawati, Ratih Rakhmawati, Ratih Reza Nurhalili Riza Andriyan Shidiq Sari, Ari Fitria Menlania Shidiq, Riza Andriyan Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo Vivy Kurniawati Dewi Wahyudi, Farid WaroBheri, Maria Stefania Wiwin Indah Sari Wulandari, Siskasetya Yani Dahliani Yani Dahliani Yani Dahliani Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yusuf, Muhammad Angga