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IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI DESA GONDOWANGI KECAMATAN WAGIR KABUPATEN MALANG) Rofidah, Naily; Rochayatun, Sulis
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i1.7599

Village development is the focus of national development because the village is a sub-section of the national territory that directly manage the society. Nowdays villages are required to have BUMDes as a leading organization aimed to optimize village potential (Wargiyat, 2015). The management of BUMDes must be in accordance with established regulations; financial management of BUMDes is guided by Regulation of The Minister of Village (Permendes) Number 4 of 2015 and Ministry of Home Affair regulations (Permendagri) 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study is to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. The type of this research is qualitative with a case study approach. The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan (RAB). Implementation is carried out using receipts as proof of disbursement of funds. However, the administration is done by recording cash income and expenditure. Then, Recording which is carried out is still general. Accountability is carried out by giving a report to the regional consultative committee (BPD) of Village and Community and Village Empowerment and Service (DPMD) of Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi.Â

MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU Rochayatun, Sulis
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.12010

This study aims to interpret the implementation of CSR in achieving corporate sustainability studied with Bourdieu's social practice theory. This study uses an interpretive paradigm with a phenomenological approach. The research location is PT. Tirta Investama - Pasuruan Keboncandi Factory. Data collection was carried out by conducting in-depth interviews with key Â informants who took turns to obtain data triangulation.The results showed that the implementation of CSR on the research site was well organized and structured and became a permanent and incidental program. CSR is implemented based on the principle of "dual commitment", which is the belief that if a company wants to be successful in business, the company must be successful socially. The process of defining and understanding CSR towards corporate sustainability is pursued by forming a habitus, maintaining the existence of capital and mastering the field, this is in line with Bourdieu's concept of social practice.

Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) Rochayatun, Sulis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Along with the modern civilization the existence of a company or the business world continues to be in the spotlight. One important issue that continues to be the attention of the business world today is a matter of corporate social responsibility (Corporate Social Responsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of the relationship between business and society, the issue of corporate social responsibility undergo a conceptual formulation that is constantly changing, in line with the growth experienced by the business itself. The concept of triple bottom lines declared that corporations are not only responsible for its financial condition (financial) alone, as in the single bot tom line, but also pay attention to social and environmental problems. Therefore it is important to know what factors influence the disclosure of corporate social responsibility. This study aims to determine the effect of variable environmental performance that the environmental performance of companies are assessed based PROPER, environmental performance superior to encourage companies to increase CSR, and variable corporate governance mechanism proxy for institutional ownership, board of directors, independent board and audit committee, with the Good Corporate Governance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchange period 2011-2013, with the purpose of sampling the company acquired as many as 15 samples. Multiple regression analysis used in this study. The results showed that the environmental audit committee performance and significant positive effect on CSRD. While the corporate governance mechanism proxy for ownership institusionaldan independent board does not affect the CSRD. This shows that the higher the ranking of environmental performance, it will be followed by an increase CSRD and the better the mechanisms of supervision on the management, good corporate governance will be created that will encourage to do CSRD.

ANALISIS PENGEMBANGAN KELEMBAGAAN FORUM CORPO-RATE SOCIAL RESPONSIBILITYDI JAWA TIMUR Sulis Rochayatun; Puji Handayati; Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.285 KB)

Abstract: Implementation of CSR program is one form of implementation of the concept of good corpo-rate governance. It is intended that the behavior of businesses have directives that can be referencedby organizing all the interests of stakeholders that can be filled proportionally, preventing significanterrors in the corporate strategy and ensures errors that occur can be corrected immediately. Basically,corporate social responsibility is expected to go back into the culture for the Indonesian nation inparticular, and the world community in unity to overcome the problem of economic, social and envi-ronmental. The population used as the sample is 10 Bappeda cities in East Java. Sampling usingpurposive sampling. The data used are primary data derived from interviews and observations. Theresults of the field studies showed that the average city does not have regulations on CSR in itsimplementation, is also no institutional model so that the CSR Forum on the results of the study datashowed that a large part of the city agencies do not have a CSR forum.Keywords:Corporate Social Responsibility ( CSR ), CSR Forum

Laba: Ketidakstabilan Makna Sulis Rochayatun; Fitriya Andriyani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17327

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics). The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable. Keywords: Earnings, Profit, Unstable, Perception

Hedonic Treadmill Syndrome, Financial Management Behavior, dan Generasi Milenial Wirdaniya Binti Rohana; Sulis Rochayatun
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17688

The students consumptive behavior is the impact of increased consumption and economic growth. The continued impact of consumptive behavior is hedonism. Every student needs a tool called money to make ends meet as a student and his daily needs. However, the desire and dissatisfaction of students with what they already have can cause financial problems to arise, so that every student needs an increase in financial management behavior. Descriptive qualitative method with an interpretive approach is used in this research. This reserach aim to find out the students' hedonic treadmill syndrome and how to implement the concept of their financial management behavior considering the many cafes around UIN Malang. This study concluded that the environment affects students' hedonic treadmill syndrome. The meaning of the concept of financial management behavior by Accounting students of UIN Malang as a form of responsibility because their parents have entrusted them with pocket money. Thus, students feel they must be able to manage these funds, take them into account, distribute them properly, and use them logically. Keywords: Hedonic Treadmill Sundrome, Financial Management Behavior, University Student

Strategi Pengembangan Pasar Daerah Berbasis Komoditas Unggulan Sulis Rochayatun; Puji Handayati; Ratna Dwi Nastiti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17343

Regional markets, including traditional markets that are now turned into people's markets, are certain areas where buyers and sellers meet, both directly and indirectly, through the process of buying and selling various types of consumer goods through bargaining which is also a market developed and managed by the regency government or city in Indonesia. People's market focal points can be observed from their influence on the fulfillment of small people's livelihoods. That is why the people's market is a pillar of people's economy. The purpose of this study is to formulate a strategy for developing regional markets in Pasuruan Regency to improve the community's economy based on regional superior commodities. This research is a field research using a descriptive quantitative approach. This research was conducted in 14 regional markets in the Pasuruan Regency administrative region and 5 village markets The analysis shows that several factors are the strengths and weaknesses of traditional markets in Pasuruan Regency. The most prominent strength factor is that all of the markets sampled in this study are located in strategic locations. Whereas the most prominent weaknesses are lack of adequate sanitation (drainage is not functioning properly, bathroom, and toilet conditions, clean water is not all available, market disinfection has not been carried out, not yet free of vector / star of infectious diseases. Pasuruan Regency needs to revitalize traditional markets, namely physical renovations of market buildings, and accompanied by institutional building. Keywords: traditional market, superior product

Effect of Commitment, Motivation and Feedback to Job Performance Sulis Rochayatun; Marida Fandi Setiawan
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527948

This study aims to determine the effect of variable commitment, motivation and feedback on Job Performance at PT BPR ADB and PT. BPR EUJ. Samples to be taken in this study of 100% of the target population. Data were collected using the questionnaire method by providing a list of questions or questionnaires directly to the respondents. Techniques of data analysis in this study using the data validity test with validity and reliability, multiple linear regression analysis, the classical assumption test, F test, t test, analysis of the coefficient of multiple determination and analysis of the partial coefficient of determination. The results showed that BPR. ADB, variable commitment, motivation and feedback simultaneously significant effect on Job Performance variables. The independent variables are: commitment to partially significant effect on Job Performance. Meanwhile, two other independent variables are: the motivation and the feedback effect is not significant to the performance. Commitment is an independent variable that has the most impact on performance. BPR. EUJ, variable commitment, motivation and feedback simultaneously significantly effect on Job Performance variables. The independent variables are motivation partially significant effect on Job Performance. Meanwhile, the two other independent variables are: commitment and the feedback effect is not significant to the performance. Motivation is an independent variable that has the most impact on performance.

Recognition of Construction Contract Revenue based on PSAK 34 at PT Tunggal Jaya Raya Firdaus Indra Faradiba; Sulis Rochayatun
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 2 (2020): Financial Performance in the Private Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527979

All companies have the aim to get profit with maximum. One of the elements related to the acquisition of profit is income. In each type of company certainly have different methods in recognizing its income. In the construction company there are two ways of revenue recognition namely completion percentage and contract completion. This research aims to determine how the revenue recognition of the construction contracts used by PT Tunggal Jaya Raya. This research uses qualitative research methods. The results showed that the company in recognizing its earnings on the basis of cash receipts or cash bases, with a period of 4 months. The company is working on a project with a period of 4 months using the system, but the record is not in accordance with PSAK No. 34. The conclusion of this research is that the company in recognizing the income of contracts if using recognition by the method of settlement percentage preferably with a cost approach so that the value of income and profit value can be recognized more precisely. However, looking at the project time period of 4 months, the company should use the completed contract method.

Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) Sulis Rochayatun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i1.101

Along with the modern civilization the existence of a company or the business world continues to be in the spotlight. One important issue that continues to be the attention of the business world today is a matter of corporate social responsibility (Corporate Social Responsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of the relationship between business and society, the issue of corporate social responsibility undergo a conceptual formulation that is constantly changing, in line with the growth experienced by the business itself. The concept of triple bottom lines declared that corporations are not only responsible for its financial condition (financial) alone, as in the single bot tom line, but also pay attention to social and environmental problems. Therefore it is important to know what factors influence the disclosure of corporate social responsibility. This study aims to determine the effect of variable environmental performance that the environmental performance of companies are assessed based PROPER, environmental performance superior to encourage companies to increase CSR, and variable corporate governance mechanism proxy for institutional ownership, board of directors, independent board and audit committee, with the Good Corporate Governance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchange period 2011-2013, with the purpose of sampling the company acquired as many as 15 samples. Multiple regression analysis used in this study. The results showed that the environmental audit committee performance and significant positive effect on CSRD. While the corporate governance mechanism proxy for ownership institusionaldan independent board does not affect the CSRD. This shows that the higher the ranking of environmental performance, it will be followed by an increase CSRD and the better the mechanisms of supervision on the management, good corporate governance will be created that will encourage to do CSRD.

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