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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ProBisnis : Jurnal Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Klabat Accounting Review Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Journal of Sustainable Community Development Journal of Sharia Economics, Banking and Accounting Journal of Management, Accounting, and Administration
Auliya Zulfatillah
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture Rian Abrori; Auliya Zulfatillah; Habi Bullah
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17366

Abstract

This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.
The Beneficial of Social Media Platform Strategy on Firm Financial Performance Auliya Zulfatillah; Rian Abrory
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The purpose of this study is to empirically prove the effect of social media use on the company's financial performance. This research is quantitative research, the data is processed with multiple linear regression models to analyse the effect of social media use on the company's financial performance. The proxies used to measure social media used are brand awareness, brand engagement, and word of mouth. The results concluded that the use of social media through the proxy of word of mouth affects the company's financial performance in the short term. This study uses social culture theory to explain the benefits of social capital that will be obtained by companies when deciding to join social media, where companies that use social media will receive more information so that they have greater social capital to support their company's financial performance.
The Moderating Effect of Monitoring on The Relationship Between Adverse Selection and Decision-Making Involving Escalation Situations: An Experimental Study Rohma, Frida Fanani; Fitriyah, Anik; Zulfatillah, Auliya
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1158.102-110

Abstract

The streams of research on adverse selection and escalation of commitment are still inconclusive and limited by only manipulating adverse selection in 2 conditions, namely the presence and absence of adverse selection. Meanwhile, the literature shows that adverse selection will always exist in agency contracts even though the information asymmetry mechanism has been modified. This study considers adverse selection manipulation into two levels: high and low. This research investigates the moderating effect of supervision on the impact of adverse selection and commitment escalation. This research used an experimental method with a 2 x 2 factorial design between subjects. This study involved undergraduate accounting students as extension practitioners. The test results show that different levels of adverse selection impact levels of commitment escalation. The research also indicates that supervision is quite effective in filtering the impact of adverse selection on commitment escalation behavior
Lapor SPT Melalui E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Lingkungan Perguruan Tinggi Chamalinda, Khy'sh Nusri Leapatra; Kusufi, Muhammad Syam; Faisol, Imam Agus; Hakim, Tito IM Rahman; Gitayuda, M. Boy Singgih; Lutfia, Citra; Rohma, Frida Fanani; Zulfatillah, Auliya; Listiana, Yufita
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.541

Abstract

Kegiatan pengabdian ini dilaksanakan atas kerjasama antara Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura bersama KPP Pratama Bangkalan serta Relawan Pajak 2024. Tujuan kegiatan adalah memberikan pendampingan pelaporan SPT Tahunan melalui e-filing kepada Wajib Pajak agar dapat memenuhi kewajiban perpajakannya dengan baik. Jumlah Wajib Pajak yang memanfaatkan kegiatan ini merupakan Dosen di lingkungan Fakultas Hukum dan Fakultas Pertanian Universitas Trunojoyo Madura sebanyak 40 orang. Wajib pajak tersebut telah melaksanakan kewajiban perpajakannya dengan melaporkan SPT Tahunan melalui e-filing secara tepat waktu, yakni sebelum 31 Maret.Tidak hanya pelaporan SPT, kegiatan ini juga sebagai bentuk dukungan kepada pemerintah dalam hal pemadanan NIK-NPWP. Kendala yang umumnya dihadapi Wajib Pajak adalah kurang mehamami penggunaan e-filing. Alasan pentingnya pendampingan ialah untuk memudahkan Wajib Pajak melaporkan SPT Tahunan melalui e-filing. Wajib pajak merasa terbantu dan puas dengan hadirnya kegiatan pendampingan SPT Tahunan ini, beberapa kendala yang dihadapi saat pendampingan dapat teratasi dengan baik. Wajib Pajak juga memberikan berharap pendampingan SPT Tahunan ini dapat dilaksanakan secara berkelanjutan.
Perlakuan Akuntansi untuk Jagung Zuhdi, Rahmat; Zulfatillah, Auliya; Viraninur, Febriana Inggrit; Badriyah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.009

Abstract

Abstract: Accounting Treatment for Corn Purpose: reveal the accounting treatment of corn in the form of definition, recognition, measurement, assessment, presentation and disclosure of corn accounting Method: This research method uses phenomenology through data collection by interviews, observation and documentation Results: Accounting recognition of corn is more appropriately recognized as inventory and its measurement is based on costs from planting to harvest. The valuation is based on the selling price minus costs and is presented in the form of a simple note. Corn accounting is more appropriately expressed based on Statement of Financial Accounting Standards 14 concerning inventory accounting. Novelty: discusses the accounting treatment of corn from the aspect of financial accounting standards Contribution: This research is for policies related to simple recording practices for farmers so they can see the profits and losses they make when farming.   Abstrak: Perlakuan Akuntansi untuk Jagung   Tujuan: mengungkap perlakuan akuntansi jagung berupa definisi, pengakuan, pengukuran, penilaian, penyajian dan pengungkapan akuntansi jagung Metode: metode penelitian ini menggunakan fenomenologi melalui pengumpulan data dengan wawancara, obeservasi dan dokumentasi Hasil: Pengakuan akuntansi jagung lebih tepat diakui sebagai persediaan dan pengukurannya berdasarkan biaya mulai menanam sampai panen. Penilaian didasarkan atas harga jual dikurangi dengan biaya-biaya dan disajikan dalam bentuk catatan yang sederhana. Akuntansi jagung lebih tepat diungkapkan berdasarkan Pernyataan Standar Akuntansi Keuangan 14 tentang akuntansi persediaan. Kebaruan: membahas perlakuan akuntansi jagung dari aspek standar akuntansi keuangan Kontribusi: kebijakan terkait praktik pencatatan sederhana bagi pelaku petani agar dapat melihat keuntungan dan kerugian yang diperoleh saat bertani.
Pendampingan Berkala Pencatatan dan Pelaporan Keuangan Bumdes Desa Kramat Kabupaten Bangkalan Putri, Salsabilah Haryanto; Chasanah, Riris Nur; Putri, Fathiya Qonita; Zulfatillah, Auliya; Rohma, Frida Fanani
Journal of Sustainable Community Development Vol. 2 No. 3 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13889911

Abstract

Kegiatan pengabdian ini dilaksanakan atas kolaborasi antara dosen dan mahasiswa jurusan akuntansi Universitas Trunojoyo Madura serta pengurus BUMDes Desa Keramat di Bangkalan. Kegiatan pengabdian kepada masyarakat dilakukan dengan tujuan meningkatkan pemahaman para pengelola Bumdes dalam menyusun laporan keuangan secara manual yang akurat dan transparan sesuai dengan standar akuntansi saat ini. Metode yang di gunakan berupa pelatihan dan pendampingan secara berkala. Adapun dalam pelaksanaannya ada beberapa tahap, yaitu: tahap perencanaan, tahap sosialisasi dan pelatihan, tahap survey dan pendampingan serta tahap evaluasi. Hasil pendampingan menunjukkan perbaikan signifikan dalam menyusun laporan keuangannya dan penelitian ini juga memberi wawasan mengenai pentingnya pendampingan dalam pengelolaan keuangan BUMDes. 
Analisis Biaya Produksi Berbasis Pendekatan Variable Costing pada UMKM Catering Dapur Mutiara Zulfatillah, Auliya; Basyari, Alif Sulthon; Cahyadi, Nur
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 5 No 3 (2024): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v5i3.280

Abstract

The purpose of this research is to analyze how to estimate production costs at the Dapur Mutiara Catering business in October 2023 using a variable costing approach. Cost analysis with the variable costing method is a calculation of production costs that only includes variable cost elements. The method used in the research is a qualitative method with a case study approach. Through cost analysis and preparation of income statements, the study concludes that the sales value of Dapur Mutiara in October 2023 was Rp 20,332,000 with total variable costs to produce the products is Rp 15,113,000, thus in that period the contribution margin value was Rp 5,219,000 with a contribution profit ratio on sales reaching 25.67%. Meanwhile, the total fixed costs reached Rp 500,000, resulting in a net profit value of Rp 4,719,000. Thus, the profit target of 35% targeted by the business owner has not been achieved because the percentage value of net profit on sales is only 23.21%, this happens because the production costs are too high and the selling price is set too low.
Peningkatan Efektivitas Administrasi Publik melalui Pendampingan Penyusunan Dokumen Perencanaan Pembangunan Daerah di Bapperida Kabupaten Bangkalan Sistifanie Putri Handayani; Auliya Zulfatillah
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 4 (2025): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i4.2121

Abstract

The mentoring activity for preparing regional development planning documents at Bapperida Bangkalan Regency is part of a community service program aimed at improving the effectiveness of public administration. During the program, students were directly involved in collecting and processing data, analyzing program performance indicators, and assisting in drafting and evaluating planning documents such as the RKPD, RPJMD, and RPD. This activity also supported the budgeting process, program consistency assessment, and public service performance measurement through the Community Satisfaction Survey (SKM). The results of the mentoring program show that collaboration between academia and local government can improve work efficiency, the quality of planning documents, and the capacity of civil servants in developing data-driven policies. This activity not only benefited the institution but also served as a real-world learning experience for students in understanding public administration practices at the regional level.
Strategi Peningkatan Pendapatan Melalui Optimalisasi Tata Kelola Perusahaan Pada Wahana Agro Wisata Pelangi Mardini, Dwi; Zulfatillah, Auliya
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 3 No 4 : Juni (2025): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan
Publisher : Shofanah Media Berkah

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Abstract

This study examines the implementation of corporate governance principles in the management of recreational facilities at Agro Wisata Pelangi, with a focus on their impact on operational performance and visitor satisfaction. Using a qualitative descriptive approach, data were collected through participatory observation, in-depth interviews, and document analysis. The findings indicate that the application of key governance principles— accountability, transparency, responsibility, and fairness—has contributed to structured organizational management, clear operational procedures, and regular financial reporting.   However, challenges remain in maintaining transparency, particularly in communicating information related to additional fees and safety measures to visitors. Strategic management that integrates agrotourism development with local community involvement has proven effective in optimizing revenue and enhancing visitor engagement. A positive correlation between effective governance and the increase in visitor numbers and financial outcomes underscores the importance of good corporate governance in the development of sustainable tourism.
The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
Co-Authors Badriyah Basyari, Alif Sulthon Cahyadi, Nur Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Chasanah, Riris Nur Citra Lutfia fitriyah, anik Frida Fanani Rohma Habi Bullah Hakim, Tito IM. Rahman Haris, Moch. Imam Agus Faisol Listiana, Yufita M. Boy Singgih Gitayuda Mardini, Dwi Muhammad Syam Kusufi Putri, Fathiya Qonita Putri, Novia Agnes Kartika Putri, Salsabilah Haryanto Rahmat Zuhdi Rian Abrori Sistifanie Putri Handayani Viraninur, Febriana Inggrit