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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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PERSEPSI PENGGUNA APLIKASI AKUNTANSI MYOB, ZAHIR ACCOUNTING DAN JURNAL DALAM MENYUSUN LAPORAN KEUANGAN Hermawan, Aditya; Ningsih, Wiwik Fitria
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (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.v17i2.1165

Abstract

This research provides a deep understanding of the experience and preferences of users of accounting applications such as MYOB, Zahir, and Jurnal. In this study, a class action method was used that involved respondents in dealing with examples of cases of preparing financial statements. For this purpose, respondents will use the accounting computer application Zahir Accounting Enterprise Version 6.0, MYOB version 18, and also access the journal through www.jurnal.id. This research involved 79 MSME actors operating in Malang City, East Java Province, and they were divided into three classes. The implementation of Class Actions takes place over a two-month period, starting from April to May 2023. In data analysis, a descriptive statistical analysis method is used that involves manual calculation of the score of each answer given by respondents. It is concluded that each accounting computer application has advantages and disadvantages in certain aspects. Zahir tends to score well in the categories of "Easy to operate on various devices" and "Additional Presentation of Supporting Information that is easy to understand," indicating ease of use across devices and good presentation of information.
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD MANDIRI KARYA TEKNIK CABANG JEMBER Yulianto, Teguh Setiawan; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1898

Abstract

This research was conducted to analyze the application of sales accounting information systems at UD.Mandiri Karya Teknik, Jember Branch. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The research results show that UD. Mandiri Karya Teknik, Jember Branch has implemented a sales accounting information system that is good but relatively simple. The recording of cash receipts and disbursements has used a system so that managers can make decisions easier. However, the notes received by the admin section tend to be simple with manual writing by marketing. This is an obstacle for admins in scanning reports into books or inputting them into the system.
Ibm USAHA BAKSO DI LINGKUNGAN GLADAK PAKEM JEMBER Ningsih, Wiwik Fitria; Maspufah, Hayatul
JURNAL WIDYA LAKSANA Vol 7 No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.596 KB) | DOI: 10.23887/jwl.v7i1.11870

Abstract

The goal to be achieved in this IbM program is to improve the economic capability of IbM partners by speeding up the process of improving human resources capability in the field of meatball sales of Mitra IbM. Approach method offered to solve partner problem that is by using method of PLA / Participatory Learning And Action. The PLA method is used in solving the problems of related partners in designing and running the production of meatball products to be sold, designing new media for its marketing system and also to supervise and evaluate the program of Ibm Usaha Bakso in Gladak Pakem Jember. The indicator of success of Ibm program are the increasing number of meatball products offered, bakso tripe and mushroom meatballs; The increasing of marketing media used is using banner with striking color to take the attention of consumer; And increased sales turnover.
IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENUNJANG PERWUJUDAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA WRINGINREJO KECAMATAN GAMBIRAN KABUPATEN BANYUWANGI Ningrum, Arni Tia; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2288

Abstract

This study aims to examine the implementation and impact of the Village Financial System (Siskeudes) in supporting transparency and accountability in the financial reporting of Wringinrejo Village, Gambiran Subdistrict, Banyuwangi Regency. A qualitative approach was used, relying on primary and secondary data collected through observation, interviews, and documentation. Informants in this research included the Village Head, Village Secretary, and the Heads of Finance, Planning, and Administration. A purposive sampling technique was employed to select informants. The findings indicate that the implementation of Siskeudes has been effective, fostering coordination among village officials in managing finances transparently and accountably. Although there were minor challenges, such as limited understanding of the application, these were manageable by the village administration. Overall, the use of Siskeudes has had a positive impact by making financial management and reporting more practical, secure, and efficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM KABUPATEN JEMBER Nata, Istiknaful Aulia; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2294

Abstract

The rapid advancement of time and technology has significantly impacted the existence of Micro, Small, and Medium Enterprises (MSMEs). However, MSMEs still face certain limitations, such as the tendency to mix personal and business finances. This study aims to evaluate the influence of implementing the SAK EMKM (Financial Accounting Standards for MSMEs) in the preparation of MSME financial statements, both partially and simultaneously. The research population consisted of 79,460 MSMEs, and a random sampling technique was used to select 100 respondents. A quantitative approach was employed in this study. The findings indicate that business scale and financial literacy do not have a significant partial effect on the implementation of SAK EMKM. On the other hand, accounting and financial statement understanding, human resource quality, and MSME actors' readiness show a partial influence on the application of SAK EMKM in preparing financial reports. However, when considered simultaneously, business scale, accounting and financial statement understanding, financial literacy, human resource quality, and the readiness of MSME actors all influence the implementation of SAK EMKM in the preparation of MSME financial statements.
The Influence of Financing, Financing Risk and Liquidity Risk on the Profitability of Private Islamic Commercial Banks (BUS) in Indonesia Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2368

Abstract

This research aims to determine the effect of mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk on profitability in Private Sharia Commercial Banks in 2019-2023. The study used is quantitative explanatory method. The data used are derived from annual financial reports of Private Sharia Commercial Banks. The population in this research is Private Sharia Commercial Banks listed on the Financial Services Authority (OJK). The sampling technique used is the purposive sampling and obtained 5 banks. The data analysis used are classical assumption testing, multiple linear regression, coefficient of determination (R¬2) and hypothesis testing. The results show that mudharabah financing, murabahah financing, financing risk, and liquidity risk partially have no effect on profitability while partially musyarakah financing has a significant effect on profitability. This result indicate that bank need to develop musyarakah financing, increase operational efficiency and develope effective risk managemen system. Meanwhile sharia banks need to improve management capabilities ini managing mudharabah and murabahah financing and develop new product that are more profitable. Sharia banks have to maintain financing risk (NPF) so that it do not cause potential losses in the future, Sharia banks also need to improve managemen capabilities in managing liquidy risk
PENGUATAN KAPASITAS BANK SAMPAH SUMBER REJEKI UNTUK PENGELOLAAN SAMPAH BERKELANJUTAN DI JEMBER Ningsih, Wiwik Fitria; Wahyudi, Farid; Rohim, Abdul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i3.7421

Abstract

Pengelolaan sampah berkelanjutan menjadi tantangan utama di daerah perkotaan, termasuk di Kabupaten Jember. Bank Sampah Sumber Rejeki, yang telah beroperasi sejak tahun 1997, menghadapi dua permasalahan utama: rendahnya nilai tambah produk sampah plastik dan tidak efektifnya tata kelola keuangan. Kegiatan pengabdian ini bertujuan untuk meningkatkan produktivitas dan kreativitas pengelolaan sampah serta memperbaiki sistem pencatatan keuangan melalui penerapan teknologi tepat guna. Intervensi dilakukan melalui pengadaan mesin pencacah plastik dan mesin press hidrolik, serta pelatihan dan pendampingan penggunaan aplikasi SI APIK untuk pencatatan keuangan digital. Hasil kegiatan menunjukkan adanya peningkatan efisiensi operasional, peningkatan nilai jual produk plastik daur ulang, dan kemampuan mitra dalam menyusun laporan keuangan sederhana secara mandiri. Pendekatan partisipatif dan adaptif terhadap latar belakang mitra menjadi kunci keberhasilan program. Kegiatan ini memperkuat peran bank sampah sebagai agen pemberdayaan masyarakat berbasis ekonomi sirkular dan pengelolaan lingkungan berkelanjutan.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN LAYANAN BERBASIS JAMAAH PADA BMT NU JAWA TIMUR CABANG WULUHAN JEMBER Sari, Novita; Handayani, Yuniorita Indah; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 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.v4i2.1743

Abstract

Tujuan pada penelitian ini adalah untuk menganalisis penerapan manajemen risiko pembiayaan berbasis jamaah pada Koperasi Simpan Pinjam Pembiayaan Syariah pada BMT NU Jawa Timur Cabang Wuluhan Jember. Jenis penelitian yaitu penelitian kualitatif dengan teknik pengambilan sampel yang digunakan adalah teknik snowball sampling. Metode penelitian dengan cara pengumpulan data observasi, wawancara, dokumentasi. Metode analisa yang digunakan yaitu reduksi data, penyajian data dan verifikasi data. Hasil penelitian pada BMT NU Jawa Timur Cabang Wuluhan Jember telah menerapkan manajemen risiko dalam pembiayaan lasisma. Kesimpulan penelitian ini yaitu BMT NU dalam meminimalisir risiko dengan melakukan survey kelayakan nasabah, wawancara, keputusan pembiayaan, proses pencairan, dan controlling. BMT NU tidak menerapkan adanya collateral dalam pembiayaan lasisma, tetapi hanya menggunakan analisis 4C yaitu (Character, Capacity, Capital, Condition of Economy).
ANALISIS PENGELOLAAN DANA DESA DI DESA BALUNG KULON Ningtias, Putri Marta; Kusuma, Dedi Wijaya; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1827

Abstract

This study aims as follows: (1) Evaluation of accountability and transparency in the management of village funds for the development of Balung Kulon Village, Jember Regency. (2) To accelerate village development, reduce the difference between urban and rural areas, and encourage the community to actively participate in making development decisions in Balung Kulon Village, Jember Regency. The author uses qualitative methods and uses qualitative descriptive data analysis in this study. The author collects data by interviews, literature study, and documentation with snowball sampling technique. The results of the study show that Balung Kulon village funds are managed in accordance with Permendagri No. 20 of 2018. This research is an important part of research on village funds and can help increase transparency and accountability in the management of village fun/ds. By analyzing the policies, procedures and management practices of village funds, this research can find problems or problems that may exist in the system and provide suggestions for improving transparency, accountability and better governance.
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