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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Community Service Indonesian Community Journal International Journal of Business and Applied Economics (IJBAE) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Dan Akuntansi Medan
Shufia Zuhroh
Fakultas Ekonomi Universitas Terbuka, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.
PENYULUHAN DAN PENDAMPINGAN MENINGKATKAN KETERAMPILAN DAN PEMAHAMAN AKUNTANSI SISWA-SISWI SMAN 4 TANGERANG SELATAN Yudhi Prasetiyo Yudhi; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Shufia Zuhroh; Dwirini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.02

Abstract

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi.
Pelatihan Perencanaan Keuangan, Peluang Bisnis Ibu Rumah Tangga dan Pelaporan Keuangan Sederhana UMKM Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Nindya Farah Dwi Puspitasari; Shufia Zuhroh; Nadhira Hardiana; Irma Irma
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4087

Abstract

Women's role in improving the family economy and MSMEs in the village economy is one of the keys to improving welfare for both the family and society as a whole. Family financial planning, creating new business opportunities and creating good financial documentation for MSMEs is one of the keys to how housewives and MSMEs can make a good contribution to organizing and developing their competence to build the economic level in the village and area where they live. The method used is by means of discussion, training, providing modules and mentoring. The results of this activity provide positive implications for how enthusiastic housewives and MSME actors in Situ Udik Village can improve their competence and skills to build a better economy. The result of 1) Housewives can make good and healthy financial plans for their family life, (2) Provide potential benefits for housewives to earn additional income to improve their family's economy, (3) Increase knowledge for MSMEs in the village area to be able to make simple financial reports according to the correct provisions so that the financial health of the business is maintained. This National Community Service was carried out in Situ Udik Village, Cibungbulang District, Bogor Regency, West Java. Limited knowledge and competence of MSMEs and housewives in the field of accounting, and lack of motivation for housewives to work to create new business opportunities.
Factor Analysis on the Quality of Financial Reports Shufia Zuhroh
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.6885

Abstract

This study attempts to investigate, in part and simultaneously, the effects of information technology, organizational commitment, human resource quality, and internal control system on the caliber of financial reports at the Ministry of Religion Training Center in North Sumatra Regency. All of the participants in this study were workers at the Ministry of Religion's Work Unit in the North Sumatra Regency. This kind of study was conducted using cross-sectional data collection methods, organizational units of analysis, and causal research methodology. Primary data was used as the data source, and it was acquired by sending questionnaires to respondents who prepared financial reports and KPAs. In order to test the research hypothesis, the data analysis technique employs multiple linear regression analysis techniques, a statistical method for determining partial and simultaneous effects between two or more variables influences and descriptive statistical analysis with the help of the SPSS program.
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Nindya Farah Dwi Puspitasari; Novta Winkey Pradana; Shufia Zuhroh; Nadhira Hardiana; Krist Setyo Yulianto
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
Pengaruh Gaya Kepemimpinan dan Etika Organisasi terhadap Akuntabilitas Keuangan pada Kantor Camat Kota Palembang Sakina Mawadda; Shufia Zuhroh; Dwirini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 10 No. 1 (2026): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v10i1.21514

Abstract

Tujuan dari studi ini yaitu untuk mengevaluasi pengaruh gaya kepemimpinan dan etika organisasi terhadap akuntabilitas keuangan di Kantor Camat Ilir Barat II Kota Palembang. Penelitian ini merupakan pendekatan kuantitatif. Populasi penelitian yaitu keseluruhan pegawai yang berwenang pada pengelolaan dan pengawasan keuangan. Teknik penentuan sampelnya menerapkan sampling jenuh dengan 30 responden. Pengumpulan datanya menerapkan metode kuesioner dan dianalisa memakai regresi linier berganda berbantuan SPSS. Penelitian ini menghasilkan bahwasanya gaya kepemimpinan dengan positif dan signifikan memengaruhi akuntabilitas keuangan (t-hitung 2,083 > t-tabel 2,052 dan sig. 0,047 < 0,05) sedangkan etika organisasi tidak berpengaruh signifikan (t-hitung -0,862 < t-tabel 2,052 dan sig. 0,396 > 0,05). Secara simultan maka kedua variabel tidak berpengaruh signifikan (F-hitung 2,247 < F-tabel 3,35 dan sig. 0,125 > 0,05) dengan nilai R² sebesar 0,143 atau 14,3%. Implikasi penelitian ini menunjukkan perlunya penguatan gaya kepemimpinan yang tepat serta eksplorasi aspek-aspek lainnya yang lebih dominan memengaruhi akuntabilitas keuangan di instansi pemerintah.
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang Dwirini Dwirini; Shufia Zuhroh; Rini Subekti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2588

Abstract

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Yudhi Prasetiyo; Yeni Widiastuti; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Dwirini Dwirini; Shufia Zuhroh
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
Analisis Akuntabilitas Keuangan Publik Dalam Pencegahan Korupsi Shufia Zuhroh; Rezy Amanda; Radeswandri
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

Latar belakang: Temuan pemeriksaan BPK masih mengungkap sejumlah kelemahan pada sistem pengendalian internal pengelolaan kas yang belum tertib serta ketidakpatuhan administratif dalam pengelolaan anggaran daerah. Keberadaan opini WTP pada kondisi tersebut memperlihatkan bahwa kualitas opini audit tidak selalu mencerminkan pengelolaan keuangan daerah yang sepenuhnya bebas dari potensi penyimpangan maupun kelemahan pengawasan internal. Metode penelitian: Metode deskriptif kualitatif digunakan dalam penelitian ini dengan pendekatan studi dokumentasi dan studi kasus. Sumber data berasal dari laporan keuangan Pemerintah Kabupaten Deli Serdang tahun 2022–2024 serta laporan hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Utara. Analisis data dilakukan secara deskriptif komparatif melalui kajian terhadap opini audit sistem pengendalian internal transparansi pengelolaan keuangan dan berbagai temuan dalam audit sektor publik. Hasil penelitian: Hasil analisis terhadap laporan keuangan Pemerintah Kabupaten Deli Serdang tahun 2022–2024 menunjukkan adanya peningkatan implementasi akuntabilitas keuangan publik yang tercermin melalui perolehan opini WTP secara konsisten. Temuan pemeriksaan BPK pada periode yang sama masih mengungkap kelemahan pengendalian internal serta ketidakpatuhan administratif yang memerlukan perbaikan secara berkelanjutan dalam pengelolaan keuangan daerah. Fakta tersebut memperlihatkan bahwa efektivitas akuntabilitas keuangan publik tidak hanya ditentukan oleh kualitas penyajian laporan keuangan tetapi juga dipengaruhi oleh efektivitas pengawasan pengendalian internal dan transparansi pengelolaan anggaran daerah. Penguatan akuntabilitas keuangan publik pada akhirnya menjadi bagian penting dalam mendukung pencegahan korupsi sekaligus mendorong terwujudnya tata kelola pemerintahan daerah yang lebih baik. Kesimpulan: Peran penting akuntabilitas keuangan publik terlihat dalam upaya memperkuat transparansi meningkatkan pengawasan dan mencegah korupsi melalui sistem pertanggungjawaban keuangan daerah yang lebih efektif dan akuntabel.
Co-Authors Diky Paramitha Diky Paramitha Dwirini Dwirini Dwirini Dwirini Dwirini Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Irma Irma Krist Setyo Yulianto Nadhira Hardiana Nindya Farah Dwi Puspitasari Nindya Farah Dwi Puspitasari Novita Nugraheni Novita Nugraheni Novita Nugraheni Novta Winkey Pradana Radeswandri Radeswandri Rezy Amanda Rini Subekti Sakina Mawadda Sila Ninin Wisnantiasri Yeni Widiastuti Yudhi Prasetiyo