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Analisis penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada laporan keuangan koperasi karyawan industri kemasan semen gresik (iksg)
Sri Sekarwati, Ayu Muji;
Mazidah, Nurul
INOVASI Vol 14, No 1 (2018)
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.29264/jinv.v14i1.2104
Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunakan data primer berupa dokumen dan wawancara dengan pengurus KopKar IKSG dan pihak dari Dinas Koperasi, Perindustrian dan Perdagangan Kabupaten Tuban guna mendapatkan informasi lebih dalam tentang kebijakan dan perhitungan yang digunakan sebagai dasar untuk menyusun laporan keuangan KopKar IKSG. Hasil penelitian sementara, KopKar IKSG belum sepenuhnya menerapkan ketentuan yang ada dalam SAK ETAP. Hal ini dibuktikan dengan adanya elemen laporan keuangan yang tidak disajikan oleh KopKar IKSG dan perlakuan pada sebagian pos yang sudah sesuai dengan ketentuan SAK ETAP, serta sebagian pos yang belum sesuai dengan ketentuan SAK ETAP. Berdasarkan kesimpulan yang diperoleh dari hasil penelitian, maka saran yang diberikan KopKar IKSG perlu menerapkan SAK ETAP secara utuh sebagai dasar acuan laporan keuangannya melihat dari pergerakan usaha yang mengalami kenaikan selama lima tahun terakhir serta mengingat rencana pengembangan usaha KopKar IKSG yang ingin membuat perseroan terbatas.
Ergonomic Park Erving Tools in Banyuurip Village Kedamean District
Mega Yuni A;
Nurul Mazidah Z A;
Muhammad Robby K;
Awang Setiawan W
Kontribusia : Research Dissemination for Community Development Vol 1 No 1 (2018)
Publisher : OJS Universitas Muhammadiyah Gresik
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DOI: 10.30587/kontribusia.v1i1.251
One of the factors that influence on plant development is watering. Watering is an indispensable thing in keeping and caring for the plants to thrive. In Banyuurip Village, the entrepreneurs are still doing manual methods by using a water hose that is considered to be time consuming and less efficient. Adequate water demand is one of the most important things. If this is not addressed then it will be fatal for the development of the crop itself. The results of the work program organized by the Group 6 Industrial Engineering course by implementing an ergonomic garden sprinkler application can assist entrepreneurs in shortening time and more efficiently. It is recommended that ornamental garden or gardening equipment can be applied by all entrepreneurs of ornamental plants, and also the village government should be able to conduct an in-depth review so as to provide progress and mutual benefit for both community and government
Analisis penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada laporan keuangan koperasi karyawan industri kemasan semen gresik (iksg)
Ayu Muji Sri Sekarwati;
Nurul Mazidah
INOVASI Vol 14, No 1 (2018): Mei
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.30872/jinv.v14i1.2104
Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunakan data primer berupa dokumen dan wawancara dengan pengurus KopKar IKSG dan pihak dari Dinas Koperasi, Perindustrian dan Perdagangan Kabupaten Tuban guna mendapatkan informasi lebih dalam tentang kebijakan dan perhitungan yang digunakan sebagai dasar untuk menyusun laporan keuangan KopKar IKSG. Hasil penelitian sementara, KopKar IKSG belum sepenuhnya menerapkan ketentuan yang ada dalam SAK ETAP. Hal ini dibuktikan dengan adanya elemen laporan keuangan yang tidak disajikan oleh KopKar IKSG dan perlakuan pada sebagian pos yang sudah sesuai dengan ketentuan SAK ETAP, serta sebagian pos yang belum sesuai dengan ketentuan SAK ETAP. Berdasarkan kesimpulan yang diperoleh dari hasil penelitian, maka saran yang diberikan KopKar IKSG perlu menerapkan SAK ETAP secara utuh sebagai dasar acuan laporan keuangannya melihat dari pergerakan usaha yang mengalami kenaikan selama lima tahun terakhir serta mengingat rencana pengembangan usaha KopKar IKSG yang ingin membuat perseroan terbatas.
Analysis of the Health of Sharia Cooperatives as an Effort for Creative Economy Development in Bojonegoro Regency, Indonesia
Nurul Mazidah;
Dina Alafi Hidayatin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/assets.v7i1.954
Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.
SISTEM PELAPORAN AKUNTANSI ZAKAT PADA BADAN AMIL ZAKAT (BAZ) BOJONEGORO
Nurul Mazidah;
Istirokah Istirokah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 1 (2012): JUMPA Volume 6 Nomor 1 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v6i1.22
This study describes how the accounting reporting system practiced Agency Amil Zakat (BAZ) Bojonegoro, the implications of the accounting reporting system to the accountability of the organization and practiced BAZ statements have not been in accordance with Statement of Financial Accounting Standards (SFAS) No. 45 on financial reporting Nonprofit Organization Management including Zakat. The method used in this study is a case study, Population financial reports were used BAZ 2001 to 2009. Interview data collection methods, observation and book study while the data analysis techniques that use horizontal analysis and qualitative analysis. Research Shows There are differences between the financial statements of Entity Amil Zakat (BAZ) Bojonegoro to report in accordance with Statement of Financial Accounting Standards (SFAS) no. 45. About financial reporting organisasi Nonprofit Organization Management including Zakat.
PERILAKU PEMBELIAN TIDAK TERENCANA PADA MASYARAKAT PENERIMA DANA CSR MIGAS DI BOJONEGORO
Eka Adiputra;
Nurul Mazidah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 8 No 2 (2015): JUMPA Volume 8 Nomor 2 Tahun 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v8i2.26
The survey conducted by AC Nielsen organization described that approximately 85% of purchasing in modern shopping center was done by unplanned or impulse buying. The consumer involvement and money available factors of the consumers were supposed to motivate more the impulse buying behaviors. Fashion (apparel) was one of the possible products causing the impulse buying and moreover it involved the involvement factors. According to that, the impulse buying behaviors became phenomenon that interesting to be researched. The aim of this research was to analyze the influence of the fashion involvement and money available toward the fashion-oriented impulse buying behaviors through consumers’ positive emotion. The research was conducted in the biggest shopping center in Surabaya with the samples of 210 samples of the visitors of the mall who had purchasing the fashion product. The data analyses were by using SEM and the 20th version of AMOS program. The result of the research pointed out that fashion involvement significantly be influenced toward the consumers’ positive emotion and the fashion-oriented impulse buying behaviors, the consumers’ positive emotion wasn’t influenced toward the fashion-oriented impulse buying behaviors. Money available was influenced significantly toward the consumers’ positive emotion and the fashion-oriented impulse buying behaviors.
PERSEPSI WAJIB PAJAK PADA PP 46 TAHUN 2013 DI KOTA BOJONEGORO
Nurul Mazidah;
Arif Farida
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 7 No 2 (2014): JUMPA Volume 7 Nomor 2 Tahun 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v7i2.33
Since the First Tax reform (tax reform first) in 1984, tax is expected to Main Source of APBN Budget Financing maintained its continuity. This research is aimed(1) To know how perception or level of understanding taxpayer about PP 46 the beginning started in July 2013. (2)To know the Taxpayer Compliance hearts Paying Taxes According to PP 46, whether taxpayer direct accept determination PP number 46 2013. The informants hearts husband used study is 4 (four) taxpayer Personal have the turnover under 4,8 billion and 2 (two) representing corporate taxpayer. The data are collected using a Trianggulasi (Combined)method, which is inductive data analysis, qualitative research articles commercial more emphasize the significance of generalization. Results of our research is based on the findings of research already knows most of the big informants on the Tax Regulation, but their hearts will yet fill truly understand husband regulation (pp 46). Conclusion of our research is mostly big informant has Perception that incriminating initials PP 46.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA BENGKEL MOTOR AHASS UD “SURYA PERDANA INDAH” SUMBERREJO
Nurul Mazidah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 6 No 2 (2012): JUMPA Volume 6 Nomor 2 Tahun 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v6i2.43
Today's business world of competition is getting tougher. It is also felt in the service businesses serve two-wheeled vehicles. UD AHASS bike shop Perdana Surya Indah is one of the official bike shop is in Sumberrejo HONDA. UD AHASS workshop Surya Indah Prime should know the factors that affect customer satisfaction and should make some improvements and innovations that can increase customer satisfaction. This study aims to analyze the impact of service quality views of five dimensions: direct evidence, reliability, responsiveness, assurance and empathy towards customer satisfaction service fees motors UD Perdana Surya Indah Sumberrejo. This research is being hypothesized that service quality has a significant influence on customer satisfaction. The sampling technique used is accidental sampling method, sampling is done randomly. The samples in this study were 100 men in the study analyzes customer using validity and reliability, the classic assumption test, multiple linear regression analysis, hypothesis testing via the F test and t test, and analysis of the coefficient of determination (R2). These five dimensions of service quality are the most dominant influence in the study there was a variable-empathy. The coefficient of determination shown by the Adjusted R Square is equal to 0.364, which means that the variation of all the independent variables can explain variable customer satisfaction by 36.4% and the remaining 63.6% described other independent variables.
ANALISIS KESEHATAN PADA KOPERASI PONDOK PESANTREN AS-SAKINAH BOJONEGORO TAHUN BUKU 2011 DAN 2012
Nurul Mazidah;
Eka Siti Khomariyah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 7 No 1 (2014): JUMPA Volume 7 Nomor 1 Tahun 2014
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v7i1.66
This research is descriptive research. The population and`sample of this research is financial and non financial data of Pondok pesantren As-sakinah Bojonegoro 20011 and 2012. The sampling technique was not used in this research because this is population research. The data analysis technique that used is interview and documentation. This koperasi healthy analysis is based on regulation of kementrian UMKM RI no: 35.3/per/m.kukm/x/2007. There are eight aspects in scoring system: modal, productive activa quality, management, efficiency, liquidity, autonomy and growth, identity and obedience in syariah principle. From the total score gained can be identified based on healthy predicate. And the result showed that the score of Koperasi pondok pesantren As-sakinah Bojonegoro in 2011 is 69,25 and in 2012 is 76,17. From those findings it can be concluded that Koperasi Pondok pesantren As-sakinah Bojonegoro is quite healthy
PERSEPSI DAN ANTUSIASME WAJIB PAJAK TERHADAP IMPLEMENTASI KEBIJAKAN TAX AMNESTY DI KABUPATEN BOJONEGORO TAHUN 2016 ( Studi Empiris pada Wajib Pajak yang terdaftar di KPP Pratama Bojonegoro )
Nurul Mazidah;
Malu'atul Chofifah;
Ravicha Ary Dewanti
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 10 No 2 (2017): JUMPA Volume 10 Nomor 2 Tahun 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
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DOI: 10.58431/jumpa.v10i2.78
To extract state revenues from the tax sector, real efforts are needed, one of the policies to consider is the enactment of tax amnesty or tax forgiveness. The purpose of this study is To determine the perception and enthusiasm of taxpayers about the application of Tax Amnesty in 2016 in Bojonegoro regency. Research on the perception and enthusiasm of taxpayers To the implementation of tax amnesty In Bojonegoro district in 2016 this is a qualitative research. The population in this study are all taxpayers of individuals or entities in the Bojonegoro region who have followed the Amnesty Tax at stage one to stage two. The sample selection method is random sampling. The results of this study indicate that taxpayers registered in KPP Pratama Bojonegoro very enthusiastic with the implementation of tax amnesty policy. Nevertheless, public perception regarding Tax amnesty also varies. Various forms of socialization have been done by KPP Pratama Bojonegoro but the direct socialization related to law No. 11 of 2016 is still less intense. Despite its implementation or implementation, this policy has a positive and beneficial impact on the country but this policy also has a negative side.