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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 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 Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) SRODJA ABM: International Journal of Administration, Business and Management
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
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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): September
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.
Pendampingan Wirausaha Mandiri Berdaya Saing di Era New Normal Pada UMKM Prasetya Galery Blitar Ningsih, Wiwik Fitria; Sari, Ari Fitria Menlania
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.1063

Abstract

Program Pengabdian Kepada Masyarakat Dosen dan mahasiswa berlokasi di UMKM Prasetya Galery Kota Blitar berjalan dengan baik dan lancar. Dengan memberikan pengetahuan tentang tata kelola pemasaran dan keuangan di UMKM sehingga memberikan perkembangan untuk UMKM Prasetya Galery sekaligus menjadi evalusia bagi UMKM Prasetya Galery. Dalam melaksanakan Program pengabdian kepada msyarakat pada UMKM Prasetya Galery Kota Blitar yaitu pengembangan UMKM yang berpotensi dalam bidang wirausaha, sehingga dapat terciptanya lapangan pekerjaan bagi orang lain. Namun perlu adanya pendampingan lebih intensif kepada para Pelaku UMKM dalam melakukan pembukuan sehingga mereka mampu mengelola keuangan mereka dengan baik. - Para pelaku UMKM perlu memanfaatkan media sosial sebagai ajang Promosi Produk mereka. - Para pelaku UMKM harus lebih berani lagi untuk memajukan usaha
A ANALISIS PENERAPAN AKUNTANSI SYARIAH PADA PEMBIAYAAN MURABAHAH BERDASARKAN PSAK 402: (STUDI KASUS PADA BMT UGT SIDOGIRI KENCONG) Handayani, Nury; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
SRODJA (Sroedji Journal Administration) Vol 3 No 1 (2026): Januari
Publisher : Universitas Moch. Sroedji

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

Abstract

Penelitian ini dilakukan untuk menganalisis PSAK Syariah 402 (Penerapan Standar Akuntansi Keuangan) dalam pembiayaan Murabahah. Objek pada penelitian ini adalah BMT UGT Nusantara Kencong. Penelitian ini menggunakan metode kualitatif yang bersifat deskriptif dengan pendekatan studi kasus dan mendeskripsikan secara menyeluruh hasil temuan dari lapangan dengan cara berhubungan langsung terhadap objek penelitian. Metode pengambilan data pada penelitian ini menggunakan wawancara secara mendalam kepada setiap informan dan dokumentasi untuk menghimpun data berupa dokumen. Hasil penelitian menunnjukkan bahwa penerapan akuntansi Syariah pada pembiayaan Murabahah berdasarkan peraturan PSAK Syariah 402 pada BMT UGT Nusantara Kencong sudah di implementasikan dengan cukup baik karena BMT UGT Nusantara kencong telah mengimplementasikannya sesuai dengan aturan PSAK Syariah 402
Indonesia Pengaruh Asimetri Informasi, Loan Loss Provision, Pergantian CEO, Kualitas Audit, dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023: Pengaruh Asimetri Informasi, Loan Loss Provision, Pergantian CEO, Kualitas Audit, dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023 Nurul Hikmah; Ningsih, Wiwik Fitria; Permana, Angga Ade
SRODJA (Sroedji Journal Administration) Vol 3 No 1 (2026): Januari
Publisher : Universitas Moch. Sroedji

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh asimetri informasi, loan loss provision, pergantian CEO, kualitas audit, dan beban pajak tangguhan terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Teknik pengambilan sampel dalam penelitian menggunakan teknik purposive sampling, sehingga diperoleh 35 perusahaan perbankan sebagai sampel. Analisis data dilakukan dengan menggunakan metode analisis regresi linier berganda dengan dummy variable yang dibantu IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa loan loss provision dan kualitas audit berpengaruh terhadap manajemen laba. Sedangkan asimetri informasi, pergantian CEO, dan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Secara simultan asimetri informasi, loan loss provision, pergantian CEO, kualitas audit, dan beban pajak tangguhan bersama-sama berpengaruh terhadap manajemen laba.
Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand Diana Dwi Astuti; Wiwik Fitrianingsih; Siti Maimunah
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.387

Abstract

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence
The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service Mrenda Ayu Setyowati; Muhaimin Dimyati; Wiwik Fitrianingsih
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.390

Abstract

The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP) significantly impacting the growth rate Personal Taxpayers (WPOP) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tax 21.
Co-Authors Abdul Rohim, Abdul Ade Permana, Angga Adela Lirintan A 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, Nury Handayani, Yuniorita Indah Hayatul Maspufah Ilma Faizah Wijiyono Ilmi, Mainatul Jonathan Alexander Karim Budiono Kusuma, Dedi Wijaya Lia Rachmawati M. Rijalus Sholihin Maria Stefania WaroBheri Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Musemmil, Muhammad Nata, Istiknaful Aulia Nely Supeni Ningrum, Arni Tia Ningtias, Putri Marta Novita Sari Nur Habibina Nurhafifah, Nurhafifah Nurhalili, Reza Nurshadrina Kartika Sari NURUL HIKMAH Oktaviana, Putri Putri Nur Indah Sari Putri Oktaviana Rachmawati, Ratih Rakhmawati, Ratih Ratih Rakhmawati Reza Nurhalili Riza Andriyan Shidiq Sari, Ari Fitria Menlania Setyawardahna Nugraha Shidiq, Riza Andriyan Siskasetya Wulandari Siti Maimunah Siti Nur Hafifah 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