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All Journal Jurnal Konseling dan Pendidikan Jurnal BONOROWO JAT (Journal of Accounting and Tax) Business, Entrepreneurship, and Management Journal
Eni Minarni, Eni
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Economics, Econometrics & Finance Education Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Empiris pada Koperasi di Kabupaten Tulungagung) Minarni, Eni; Sisdiyantoro, Krisan
Jurnal BONOROWO Vol 2, No 1 (2014)
Publisher : UPT Perpustakaan Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.159 KB)

Abstract

Abstrak Penelitian ini dimaksudkan untuk mengetahui pengaruh kompetensi sumber daya manusia, komitmen dan pemanfaatan teknologi informasi terhadap implementasi SAK ETAP di Tulungagung. Obyek dalam penelitian ini adalah karyawan koperasi di Tulungagung. Jenis data dalam penelitian ini menggunakan data primer sebanyak 99 orang wakil koperasi dari populasi sebanyak 915 koperasi. Data primer ditentukan melalui hasil kuesioner dengan skala likert kemudian dianalisis secara statistik. Penelitian ini menerapkan metode kuantitatif dengan analisis metode asumsi klasik, regresi berganda, uji F dan uji T dengan alat bantu Window SPSS 17. Hasil penelitian ini menunjukkan  bahwa kompetensi sumber daya manusia, komitmen dan pemanfaatan teknologi informasi berpengaruh terhadap implementasi SAK ETAP di Tulungagung pada tingkat siqnifikansi 0,05. Persamaan regresi yang dihasilkan : Y =  4,950 + 0,406X1 + 0,290X2 + 0,795X3. Nilai adjusted R Square sebesar 0,268 or 26,8%. Nilai ini mengondikasikan bahwa 26,8% faktor yang mempengaruhi implementasi SAK ETAP berasal dari variabel independen dalam penelitian ini, sedang sisanya sebesar 73,2% ditentukan oleh faktor-faktor lain di luar penelitian ini.Abstract The purpose of this study was to find out the influence of human resource competence, commitment and utilization of information technology on SAK ETAP implementation in cooperations at Tulungagung. Object of research is staff at Cooperations in Tulungagung. The type of data in this study are primary data sample used by as many as 99 people in cooperations of the population in 915 cooperations. The primary data was obtained by using questionnaire then the data was analyzed statistically by using Likert scale. This study applied quantitative method with classical assumption method Multiple Reggression, F test and t-test (partial) was conducted by using SPSS 17.0 for Windows.   The results of this study showed that the competence of human resources, commitment, utilization of information technology influence the implementation of SAK ETAP in Cooperations in Tulungagung with a significance level of <0.05. Reggresion analizing equation was: Y =  4,950 + 0,406X1 + 0,290X2 + 0,795X3. On the other hand, the Adjusted R Square value is equal to 0.268 or 26,8%. This value indicated that 26,8% of factors that affect the implementation of SAK ETAP was explained by the independent variables in this study, while the remaining of 73,2% factors was explained by the other factors outside of this study. 
ANALISIS SISTEM AKUNTANSI PERSEDIAAN BARANG DAGANGAN (Studi Kasus Pada Grosir Bonabon Tulungagung) Tiwuk Puji Hariyanti; Minarni, Eni; Permatasari, Fifi
JAT : Journal Of Accounting and Tax Vol. 3 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i1.1070

Abstract

Sistem akuntansi persediaan memegang peranan penting didalam pengaturan untuk menghindari manipulasi terhadap kekayaan perusahaan khususnya persediaan. Dengan sistem yang baik persediaan yang ada akan terlindungi dari kemungkinan kesalahan pencatatan atau kehilangan persediaan barang dagangan. Permasalahan yang dalam penelitian ini adalah bagaimana sistem akuntansi persediaan barang dagangan dan prosedur membentuk sistem persediaan barang dagang yang diterapkan Pada Grosir Bonabon Tulungagung. Sistem akuntansi persediaan Grosir Bonabon sudah efektif. Ini dapat dilihat dari adanya pemisahan tugas antara unit-unit organisasi. Sedangkan dalam pencatatan persediaan menggunakan metode perpetual, dengan sistem terkomputerisasi sehingga perusahaan dapat mengetahui jumlah persediaan yang ada setiap saat karena catatan persediaannya mempu menyajikan data dari setiap transaksi pemasukan dan pengeluaran barang secara lengkap dan akurat. Penggunaan system ini cukup efektif dengan melihat banyaknya jenis persediaan barang yang dijual. Sehingga memerlukan sistem pencatatan yang selalu dapat memberikan sistem informasi tentang persediaan baik dari jumlah unit, harga perolehan per unit, dan total nilai persediaan yang dimiliki. Metode untuk penilaian persediaan yang diterapkan oleh Grosir Bonabon pun telah sesuai, dengan memilih metode FIFO dimana barang yang masuk lebih dahulu akan dikeluarkan atau dijual lebih dulu sehingga barang-barang yang terakhir dibeli dapat terhindar dari keusangan dan tanggal kadaluwarsa. Prosedur-prosedur yang membentuk sistem persediaan barang dagang sudah cukup baik. Hal tersebut dapat ditinjau dengan adanya pembagian tugas dan tanggung jawab serta telah dilengkapi dengan dokumen yang dapat dipertanggung jawabkan.
ANALISIS PENILAIAN SAHAM DENGAN METODE PRICE BOOK VALUE (PBV) GUNA KEPUTUSAN INVESTASI Sri Sutrismi; Minarni, Eni; Sisdiyantoro, Krisan; Defilatifah
BEMJ : Business, Entrepreneurship, and Management Journal Vol. 2 No. 2 (2023)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bemj.v2i2.860

Abstract

The research objective to know the value and position of stocks with the Price Book Value method as an investment decision by investors. The type of research used is quantitative descriptive with the object is a company in the High Dividend Index 20 in 2022 with a sample selection using a purposive sampling method. This research uses data analysis techniques in the form of the Price Book Value method. The results of the study show that there are eight stocks on the High Dividend Index 20 that are undervalued so the investment decision that can be taken is to buy these stock, the other three stocks are in a fairvalue condition so the recommended investment decision is to hold or wait and the other eight stocks are in overvalued condition so that the recommended investment decision is not to buy the stock.
A study on the effect of risk-based auditing on organizational financial performance Wahyuandari, Wenni; Minarni, Eni; Hariyani, Diyah Santi
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1143500

Abstract

This study investigates the effect of Risk-Based Auditing (RBA) on organizational financial performance by exploring its integration into auditing practices and its influence on decision-making processes. Using a qualitative research approach, the study employs literature review and library research to synthesize existing findings from academic journals, books, and institutional reports on the subject. Risk-based auditing, a strategic approach to auditing that prioritizes areas of highest risk, has gained prominence in modern auditing practices due to its potential to enhance the accuracy and reliability of financial statements. The review reveals that organizations implementing RBA experience improved financial performance through better risk identification, proactive risk management, and enhanced resource allocation. Furthermore, RBA contributes to better alignment between organizational objectives and financial outcomes, supporting long-term sustainability. However, the study also identifies challenges such as insufficient implementation in some sectors, lack of skilled professionals, and limited awareness of the full benefits of RBA. This paper provides valuable insights into the role of RBA in improving financial outcomes, while highlighting the need for further empirical research to validate its direct impact on organizational performance across different industries. The findings underscore the importance of integrating risk management strategies into auditing frameworks for sustained financial health.
Cryptocurrency adoption and its influence on financial stability in emerging markets Minarni, Eni
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1145700

Abstract

This study explores the adoption of cryptocurrency and its influence on financial stability in emerging markets through a qualitative literature review. With the rapid growth of digital currencies, understanding their impact on financial systems has become increasingly crucial, particularly in developing economies where traditional banking infrastructure may be limited. The research synthesizes existing scholarly articles, reports, and case studies to identify key factors influencing l. cryptocurrency adoption, including regulatory frameworks, technological infrastructure, and societal attitudes towards digital currencies. Furthermore, the study examines the potential benefits and risks associated with cryptocurrency adoption, such as increased financial inclusion, volatility, and the challenges of regulatory oversight. By analyzing these dimensions, the research aims to provide a comprehensive understanding of how cryptocurrency can affect financial stability in emerging markets. The findings suggest that while cryptocurrency adoption presents opportunities for enhancing financial access and innovation, it also poses significant risks that could undermine financial stability if not managed effectively. This study contributes to the ongoing discourse on digital currencies by highlighting the need for balanced regulatory approaches that promote innovation while safeguarding financial systems. The insights gained from this research can inform policymakers and stakeholders in emerging markets as they navigate the complexities of integrating cryptocurrencies into their financial ecosystems.
Co-Authors Defilatifah Hariyani, Diyah Santi Krisan Sisdiyantoro, Krisan Permatasari, Fifi Sri Sutrismi Tiwuk Puji Hariyanti Wenni Wahyuandari