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All Journal Riset Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Media Mahardhika Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Leadership in Organizations Jurnal Ekonomi TGO Journal of Community Development Jurnal Akuntansi Jurnal Entitas Pengabdian Masyarakat
Ninik Mas'adah
Universitas Muhammadiyah Lamongan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences Other

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TRANSFORMASI TATA KELOLA DANA DESA UNTUK MENINGKATKAN PENDAPATAN DESA Amrizal Imawan; Ninik Mas'adah
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.39

Abstract

Abstrak - Transformasi Tata Kelola Dana Desa untuk Meningkatkan Pendapatan DesaTujuan Utama - Penelitian ini bertujuan untuk mendalami peran dana desa dalam meningkatkan pendapatan asli desa.Metode - Penelitian ini menggunakan metode studi kasus ekplanatori. Adapun informan penelirian adalah sejumlah pihak dari pengurus dinas terkait pengelolaan dana desa.Temuan Utama - Penelitian ini menemukan bahwa dana desa berperan besar dalam mengoptimalkan pendapatan desa. Dana desa sebagai stimulus dan modal utama dalam mengembangkan potensi kekayaan desa sebagai komponen sumber pendapatan asli desa. Perwujudan utama dari kontribusi ini adalah alokasi dana desa untuk pengelolaan badan usaha milik desa.Implikasi Teori dan Kebijakan - Penelitian ini berimplikasi pada perlunya keterlibatan pemerintah daerah dalam memetakan potensi dan melakukan uji kelayakan bisnis sebelum mendirikan badan usaha milik desa. Selain itu, pemerintah desa harus lebih kreatif dan inovatif untuk menciptakan sumber pendapatan asli desa.Kebaruan Penelitian – Penekanan tata kelola dana desa dalam penelitian ini adalah kebaruan dalam penelitian akuntansi desa. Abstract: Transformation of Village Fund Governance to Increase Village Revenue Main Purpose - This research aims to explore the role of village funds in increasing village revenue.Method - This research uses the explanatory case study method. The investigative informants are several parties from the official management related to the management of village funds.Main Findings - This research finds that village funds play a significant role in optimizing village revenue. Village funds as a stimulus and the principal capital in developing the potential of village wealth as a component of the village's source of income. The primary embodiment of this contribution is the allocation of village funds to manage village-owned enterprises.Theory and Practical Implications - The local government needs to involve in mapping potential and conducting business feasibility tests before establishing village-owned enterprises. Otherwise, the village government must be more creative and innovative to create the village's source of income.Novelty - This research emphasizes village fund governance is a novelty in village accounting research. 
ANALYSIS OF LEADERSHIP STYLE BY USING THE MODEL OF HERSEY AND BLANCHARD Adi Lukman Hakim; Erna Nur Faizah; Ninik Mas'adah
Journal of Leadership in Organizations Vol 3, No 2 (2021): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1071.909 KB) | DOI: 10.22146/jlo.64390

Abstract

Introduction/Main Objectives: This research raises human resources management within the crediting bank, where employees require reliable and competent leadership. Leadership is categorized as the concept of empowering when the leader shares direction, a support system, friendly, synergizing, and providing exemplary examples to his subordinates.Background Problems: Through scientific ways, this study attempted to respond to the research questions, which are: 1) how is the maturity of employees in the Anugerah rural bank located in Purwosari, 2) what are the applications of leadership styles, duty behavior, and relationship behaviors at there, and 3) in which quadrant of leadership styles of the chief of operational, general, administrations, and marketing department? Novelty: The current study engaged four situational leadership in a model. Research Methods: The survey design administered the questionnaire, interviews, and observation to the target samples. The data, then analyzed using descriptive analysis and the range scale. Finding/Results: The operational and general divisions reflect their leadership styles in quadrant II representing a consultation or low task and relationship behavior. Besides, quadrant III, which implies a participating leadership style with high task and relationship behavior, has been practiced by the marketing department. The administrative division tends to use the leadership style from quadrant IV or delegating with high task behavior relationship. Conclusion: Leaders can select any leadership style, but they must remain aware of task and relationship behavior. This recent study has many limitations; hence, the future researcher can apply other leadership styles under different conditions.
Kepuasan Mahasiswa Terhadap Pelayanan Administrasi Akademik Fakultas Ilmu Ekonomi Dan Bisnis Universitas Muhammadiyah Lamongan Abdul Majid; Ratna Nurdiana; Ninik Mas’adah; Erna Nur Faizah; Suryani Yuli Astuti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.62 KB) | DOI: 10.36778/jesya.v3i2.223

Abstract

This study aimed at determining students' satisfaction toward the BAAK FEB UMLA service based on tangibles, responsiveness, reliability, empathy, and confidence. This research was a descriptive study with a quantitative approach. The population of this research was semester II students of Accounting and Management Study Program 2019-2020 as many as 41 students. The samples were obtained through Total Sampling. The data collection technique was attitude scale. Then the data were analyzed using trend test and percentage of a frequency distribution. The results of this study indicated: 1) Students' Satisfaction based on Tangibles aspects was 74.62%, 2) Students' Satisfaction based on Responsiveness aspects was 61.86%, 3) Students' Satisfaction based on Reliability aspects was 72.96%, 4) Students' Satisfaction based on Empathy aspects was 71.77%, 5) Students' Satisfaction based on Assurance aspects was 70.80%.
RESEARCH REVIEW: EMPLOYEE PERFORMANCE RECRUITMENT PROCESS IN HUMAN RESOURCE AND CORPORATE SERVICES SECTION Adi Lukman Hakim; Ninik Mas'adah; Yulie Wahyuningsih
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Human resource management is important in achieving goals. In general, company leaders want good performance from their employees in carrying out the tasks assigned by the company. This study aims to determine whether the employee recruitment process on employee performance at PT. Vale Tbk and whether the employee recruitment process on employee performance at PT. Vale Tbk. This study uses quantitative methods by distributing data using questionnaires. The sample in this study are employees at PT. Vale Tbk, the sampling technique used purposive sampling with a total sample of 77 respondents. The data analysis technique used simple linear regression with SPSS 23. The novelty of this research is on the recruitment variable as the independent variable. In addition, the sample objects and targets are in the HR department and corporate services. The results showed that the implementation of employee recruitment has a positive effect on employee performance in the HR and Corporate Services section of PT. Vale Tbk. The results of the analysis of the determinant coefficients show that the employee recruitment implementation variable gives positive results in its implementation with a score of 89.5%, while the remaining 10.5% is influenced by other variables that affect employee performance outside the variables in the study. It implies that recruitment significantly influence towards employee performance.
PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI ALAT REPOSISI UMKM DALAM MENGHADAPI COVID-19 Devi Febrianti; Ninik Mas’adah; Amrizal Imawan
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.521

Abstract

Business actors must readjust their predetermined strategies with the current COVID-19 pandemic conditions. At least UMKM players are able to ensure finances, stay healthy, and can survive this difficult time. Therefore, to restructure MSME strategies in dealing with COVID-19 conditions, business actors must prepare financial reports or accounting information as a basis for making economic decisions.This research was conducted in a group of successful and prosperous UMKM businesses in Sidayu District, Gresik Regency. This community houses around 50 MSME players in the northern part of Gresik Regency (Pantura). This study aims to understand the practice of using accounting information as a means of repositioning MSMEs in dealing with COVID-19 in Gresik Regency.This research uses qualitative research using an interpretive paradigm so that the data obtained must be in-depth, clear, and specific. In this study, researchers used data techniques by distributing questionnaires and interviews. The results of this study indicate that several MSMEs studied have used accounting information to take business actions and decisions in accordance with accounting theory. They also said that in running a business, financial reports have an important role in developing their business.
The Effect Of Tax Planning, Profitability And Deferred Tax Expense On Profit Managementa amrizal imawan amrizal; Ninik Mas’adah; SITI AZKIYAH NUR FADHILAH; INAYATUS SHOFIYAH
Jurnal Akuntansi Vol. 16 No. 1 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.2.21-31

Abstract

This study aims to analyze the effect of tax planning and tax liabilities on corporate profitability. The study population includes companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange from 2021 to 2023. The research approach used is causality research using quantitative methods and secondary data. The sampling approach used is purposive sampling. This study shows that tax planning, profitability, and tax resilience have a significant effect on earnings management.
The Contribution of the Indonesian Delegation in the Development of Management and Marketing at the BIFF 2022 in South Korea Guruh Marhaenis Handoko Putro; Erna Nur Faizah; Suryani Yuli Astuti; Ninik Mas’adah
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.370

Abstract

The global film industry faces major challenges in terms of management and marketing, which affects the competitiveness of films from various countries, including Indonesia. This community service activity aims to increase understanding of film management and marketing through the participation of the Indonesian delegation in the Busan International Film Festival 2022, which took place on October 8-15, 2022 in Busan, South Korea. The research method used is a qualitative approach with case studies, where data is obtained through direct observation, interviews, and discussions in seminars organized by BIFF. The analysis was carried out with a descriptive approach to describe the role of the Indonesian delegation in presenting managerial strategies and film marketing at the international level. The results of this activity show that the Indonesian delegation has succeeded in making a significant contribution in increasing understanding the importance of effective financial management and appropriate marketing to strengthen the competitiveness of Indonesian films in the global market. In conclusion, this activity not only provides benefits for the development of the national film industry but also strengthens international collaboration in the field of film management and marketing.
Pengaruh Dana Desa Terhadap Peningkatan Daya Beli Masyarakat yang Terdampak Covid-19 Ninik Mas'adah; Devi Febrianti
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.494

Abstract

This study was conducted to see the impact of village funds in moving forward their level of welfare as measured by people's purchasing power amid the Covid-19 pandemic using qualitative research method. The results of the study imply that village funds play an active role in improving the welfare of rural communities so that they can stimulate the circulation of money and ensure that the wheels of the economy in the village continue to run. This study had fact that the Lamongan Regency Government has made its best efforts in distributing village funds but the level of welfare and purchasing power of the community is not too significant because of the limited BLT funds disbursed by the government. The government needs re-examine the nominal amount of BLT, this has not met the government regulation that recommends a maximum BLT budget of 35% to stimulate an increase in purchasing power.
Model Tasharruf Zakat Untuk Optimalisasi Akses Kesehatan Lansia Berbasis Collaborative Community Engagement Teguh Hadi Wibowo; Lilin Turlina; Arifal Aris; Abdul Majid; Khubby Mulyono; Tatag Satria Praja; Ninik Mas'adah; Moh Saifudin; Abdul Rokhman; Sri Yaumi
Jurnal Entitas Pengabdian Masyarakat Vol. 1 No. 2 (2025): DESEMBER
Publisher : PT Mara Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64465/jepm.v1i2.68

Abstract

Meskipun isu akses kesehatan lansia di wilayah perdesaan telah banyak dibahas dalam penelitian dan kegiatan pengabdian masyarakat, kajian yang secara khusus mengintegrasikan tasharruf zakat sebagai model intervensi kesehatan lansia berbasis Collaborative Community Engagement (CCE) masih terbatas. Penelitian ini bertujuan untuk mengevaluasi efektivitas model tasharruf zakat dalam mengoptimalkan akses kesehatan lansia di Desa Solokuro, Kabupaten Lamongan. Studi ini menggunakan pendekatan kualitatif dengan desain Participatory Action Research (PAR) yang melibatkan 60 lansia sebagai partisipan utama, dipilih melalui purposive sampling, serta didukung oleh kader PKK, perangkat desa, dan lembaga pengelola zakat. Data dikumpulkan melalui observasi partisipatif, wawancara singkat, dokumentasi kegiatan, dan hasil pemeriksaan kesehatan dasar, kemudian dianalisis menggunakan analisis tematik deskriptif. Hasil penelitian menunjukkan bahwa penerapan model tasharruf zakat melalui bakti sosial kesehatan mampu meningkatkan akses lansia terhadap layanan kesehatan dasar, kesadaran terhadap kondisi kesehatan, serta memperkuat peran komunitas dalam pendampingan lansia. Temuan ini berkontribusi pada pengembangan konsep Collaborative Community Engagement dan Islamic Social Finance, serta memperluas pemahaman mengenai zakat sebagai instrumen perlindungan sosial di sektor kesehatan. Penelitian ini merekomendasikan pengembangan model serupa secara berkelanjutan dan membuka peluang kajian lanjutan terkait dampak jangka panjang serta integrasi zakat dengan sistem pembiayaan kesehatan lainnya.
Co-Authors ABDUL MAJID ABDUL ROKHMAN Adi Lukman Hakim amrizal imawan amrizal Arifal Aris Astuti, Suryani Yuli Devi Febrianti Ella Hindun Faal Cholaniyah Erna Nur Faizah Guruh Marhaenis Handoko Putro Imawan, Amrizal INAYATUS SHOFIYAH Khubby Mulyono Lilin Turlina Masram Masram moh saifudin Purwanti, Ika Ratna Nurdiana SITI AZKIYAH NUR FADHILAH Siti Musarofah Tatag Satria Praja Teguh Hadi Wibowo Yaumi, Sri Yulie Wahyuningsih