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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ProBisnis : Jurnal Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan 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 Accounting Research Journal 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 Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Rohma, Frida Fanani; Bullah, Habi; Chamalinda, Khy'sh Nusri Leapatra; Zulfatillah, Auliya
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Peran Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Putri, Novia Agnes Kartika; Zulfatillah, Auliya
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025
Publisher : Sekolah Tinggi Agama Islam Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.197

Abstract

Penelitian ini dilakukan untuk menguji seberapa besar tingkat pengaruh literasi keuangan dan jumlah penghasilan terhadap perilaku investasi. Pengujian dilakukan terhadap 40 mahasiswa jurusan Akuntansi Universitas Terbuka dengan metode purposive sampling. Mahasiswa jurusan Akuntansi Universitas Terbuka dipilih sebagai sampel dengan mempertimbangkan latar belakang mahasiswa yang sebagian besar sudah bekerja dan berpenghasilan tetap, selain itu mahasiswa jurusan akuntansi dianggap telah memiliki pengetahuan yang memadai dan terliterasi dengan baik karena telah menempuh mata kuliah yang mempelajari manajemen keuangan dan teori investasi. Pengujian dilakukan dengan pendekatan kuantitatif dengan metode survey. Proses olah data dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS. Hasil analisis menunjukkan bahwa literasi keuangan dan pendapatan memiliki pengaruh positif signifikan terhadap keputusan mahasiswa dalam melakukan investasi. Temuan ini mengindikasikan bahwa semakin baik tingkat literasi keuangan dan semakin tinggi penghasilan mahasiswa, maka semakin besar pula kemungkinan mereka untuk mengambil keputusan investasi yang bersifat sadar dan terstruktur. Penelitian ini sejalan dengan Theory of Planned Behavior yang menekankan bahwa niat dan perilaku seseorang sangat dipengaruhi oleh keyakinan terhadap kemampuan pribadi serta pengendalian terhadap tindakan yang dilakukan. Oleh karena itu, penguatan edukasi mengenai keuangan dan manajemen pendapatan menjadi aspek penting dalam meningkatkan literasi keuangan dan partisipasi mahasiswa dalam kegiatan investasi.
The Moderating Role of Corporate Governance on The Relationship of Capital Structure on Firm Value An-Nabilah, A. Khumairoh; Zulfatillah, Auliya
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5512

Abstract

The development of the business world at this time has led to intense competition, which requires companies to continue to increase their value because company value is one of the goals that determine the long-term success of the company. This study aims to examine the effect of capital structure on firm value and to examine the moderating effect of corporate governance on the effect of capital structure on firm value. This research is quantitative research using secondary data taken from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The population in this study are food and beverage companies listed on the IDX in 2019-2023. The sample in this study consisted of 230 companies selected based on purposive sampling technique with criteria that have consistently reported annual reports in 2019-2023. The data analysis technique used in this study is moderation regression analysis using SPSS version 25. The results showed that capital structure negatively affects firm value and corporate governance is able to moderate the effect of capital structure on firm value.
PENGARUH LITERASI AKUNTANSI, PENCATATAN TRANSAKSI HARIAN, DAN PENGGUNAAN E-WALLET TERHADAP KUALITAS PENGELOLAAN KEUANGAN Novianti, Putri; Auliya Zulfatillah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1006

Abstract

This study was conducted to examine the effect of accounting literacy, daily transaction recording, and e-wallet usage on financial management quality. The respondents were MSMEs engaged in the food and beverage sector in Bandung. Although these MSMEs have utilized digital payment systems, there are still obstacles, particularly in terms of inconsistent transaction recording and suboptimal utilization of financial data from e-wallets. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 72 respondents. Statistical testing uses multiple linear regression. The regression analysis results show that the three independent variables, namely accounting literacy, daily transaction recording, and e-wallet usage, have a significant partial effect on financial management quality. However, the negative regression coefficients for all three variables indicate that improper implementation of these aspects can have a negative impact on SME finances. Therefore, a more consistent and accurate understanding and application are needed to ensure that the use of financial technology and transaction recording can truly enhance the overall quality of SME financial management.
Pendampingan administrasi rekapitulasi Tambahan Penghasilan Pegawai (TPP) pada dinas perhubungan Kabupaten Bangkalan Ainia Ainia; Auliya Zulfatillah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38921

Abstract

Abstrak Kegiatan pengabdian ini dilatarbelakangi oleh pentingnya pengelolaan data presensi dalam proses penentuan Tambahan Penghasilan Pegawai (TPP) yang masih menghadapi kendala, khusunya pada tahap pengecekan dan pencocokan data. Kondisi ini menyebabkan proses rekapitulasi menjadi kurang tertib dan berpotensi menimbulkan kesalahan. Tujuan dari kegiatan ini untuk membantu meningkatkan kelancaran dan ketertiban proses administrasi TPP, khususnya dalam pengecekan, pencocokan data presensi dengan data kinerja, serta penyusunan rekapitulasi agar lebih sitematis dan mudah dipahami. Mitra dalam kegiatan ini adalah Dinas Perhubungan Kabupaten Bangkalan, adapun mitra yang terlibat yaitu ±5-7 orang yang terdiri dari pegawai bagian gaji dan pegawai yang menangani pengelolaan data presensi, kinerja, dan penilaian pegawai. Metode yang digunakan adalah pendampingan administrasi yang dilakukan secara langsung. Pendampingan ini  meliputi proses pengecekan kelengkapan data,pencocokan data presensi dengan data kinerja, serta penyusunan rekapitulasi TPP agar lebih tertib dan sesuai dengan ketentuan yang berlaku. Hasil dari kegiatan ini menunjukkan bahwa proses administrasi TPP menjadi lebih terarah dan sistematis. Kesalahan dalam pencocokan data dapat diminimalkan, serta proses rekapitulasi menjadi lebih rapi dan mudah dilakukan. Selain itu, kegiatan ini juga membantu meningkatkan pemahaman yang lebih baik bagi pegawai terkait alur pengelolaan data TPP. Kata kunci: Tambahan Penghasilan Pegawai (TPP); presensi; administrasi; pendampingan. Abstract This community service activity is motivated by the importance of managing attendance data in the process of determining Employee Income Supplement (TPP), which still faces obstacles, especially in the data checking and matching stages. This condition causes the recapitulation process to be less orderly and has the potential to cause errors. The purpose of this activity is to help improve the smoothness and order of the TPP administration process, especially in checking, matching attendance data with performance data, and compiling the recapitulation to be more systematic and easy to understand. The partner in this activity is the Bangkalan Regency Transportation Agency, the partners involved are ± 5-7 people consisting of payroll employees and employees who handle the management of attendance, performance, and employee assessment data. The method used is direct administrative assistance. This assistance includes the process of checking the completeness of the data, matching attendance data with performance data, and compiling the TPP recapitulation to be more orderly and in accordance with applicable regulations. The results of this activity show that the TPP administration process has become more focused and systematic. Errors in data matching can be minimized, and the recapitulation process becomes more streamlined and easier. Furthermore, this activity also helps improve employee understanding of the TPP data management process. Keywords: Employee Income Supplements (TPP);  attendance; administration; mentoring.
Co-Authors Ainia Ainia An-Nabilah, A. Khumairoh 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 Khy’sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda Mardini, Dwi Muhammad Syam Kusufi Novianti, Putri Putri, Fathiya Qonita Putri, Novia Agnes Kartika Putri, Salsabilah Haryanto Rahmat Zuhdi Rian Abrori Sistifanie Putri Handayani Viraninur, Febriana Inggrit