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Ana Sopanah, Ana
Universitas Widya Gama
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PERAN INSPEKTORAT DAERAH SEBAGAI APARAT PENGAWAS INTERN PEMERINTAH DALAM MEWUJUDKAN GOOD GOVERNANCE DI KABUPATEN BLITAR Putri Yuliawati; Ana Sopanah; Endah Puspitosarie
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2022 Transisi Global dalam Mencapai SDGs 2030
Publisher : Universitas Widyagama Malang

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Abstract

Inspektorat mempunyai tugas pokok melakukan pengawasan terhadap pelaksanaan urusan Pemerintahan Kabupaten Blitar, pelaksanaan pembinaan atas penyelenggaraan dan pelaksanaan urusan Pemerintahan Desa. Fenomena yang terjadi, belum optimalnya kinerja Inspektorat, khususnya Inspektorat Kabupaten Blitar. Munculnya dugaan atau asumsi, apakah permasalahan belum optimalnya kinerja Inspektorat terletak beberapa hal diInspektorat yang bersangkutan. Rumusan masalah penelitian adalah (1)Bagaimana bentuk pengawasan Inspektorat sebagai APIP dalam mewujudkan Good Governance di Kabupaten Blitar? (2)Apa saja faktor yang menjadi penghambat pengawasan Inspektorat sebagai APIP untuk mewujudkan Good Governance diKabupaten Blitar? Tujuan penelitian adalah (1)Untuk menganalisis bagaimana pengawasan Inspektorat sebagai APIP dalam mewujudkan Good Governance di Kabupaten Blitar. (2)Untuk menganalisis faktor-faktor yang menjadi penghambat pengawasan Inspektorat sebagai APIP untuk mewujudkan Good Governance di Kabupaten Blitar.
PENINGKATAN SUMBERDAYA EKONOMI UMKM AQUASCAPE “ARDEV” DI KELURAHAN DINOYO KOTA MALANG Dwi Anggarani; Ana Sopanah; Khojanah Hasan; Achmad Fairuzabadi
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2022 Transisi Global dalam Mencapai SDGs 2030
Publisher : Universitas Widyagama Malang

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Abstract

Berbisnis aquascape adalah salah satu bentuk bisnis dari “karya seni”, sehingga seseorang yang menekuni bisnis ini harus memiliki jiwa seni. Sebuah karya aquascape memiliki nilai seni tersendiri yang tidak bisa diualang untuk kedua kalinya. Salah satu pelaku usaha yang sedang dalam tahap merintis  bisnis aquascape adalah Achmad Fahrudin Ardillah.  Hampir selama dua tahun lebih dia menekuni bisnis aquascape ini dengan merk ‘Ardev”. Dalam hal produksi, keterbatasan  bisnis  mitra adalah dalam hal kualitas air aquarium yang tiba tiba mengalami kekeruhan sehingga berdapak pada buruknya kondisi ekosistem aquarium, selain itu, proses pergantian air dan dan pengurasan harus lebih sering dilakukan, sedangkan keterbatasan dari segi  manajemen sadalah dalah hal tata kelola  di bidang pemasaran dan tata kelola keuangan. Solusi yang telah dilakukan dalam  dalam permasalahan aspek produksi yaitu merancang filter  untuk aquarium sehingga bisa memperpanjang  jarak penggantian air dan membersihkan kotoran dan lumut supaya air selalu jernih dan ekosistem dalam aquarium selalu terjaga,  dan solusi managerial melalui pelatihan pemasaran dan pelatihan tata kelola keuangan.
Perlakuan Akuntansi Untuk Aset Bersejarah Pada Museum MPU Tantular Kabupaten Sidoarjo Alif Fidiyanti Mulyani; Ana Sopanah; Dwi Anggarani
Widyagama National Conference on Economics and Business (WNCEB) Vol 3, No 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3926

Abstract

AbstrakAset pemerintah yang menonjol dari kelas aset lainnya dikenal sebagai aset bersejarah. Aset sejarah sangat penting karena kualitas budaya, pendidikan, lingkungan, dan sejarahnya; Akibatnya, Museum Mpu Tantular Sidoarjo harus melakukan perlakuan akuntansi atas aset sejarah. Penelitian ini bertujuan untuk mengevaluasi pendekatan akuntansi PSAP 07 Tahun 2010 untuk aset sejarah pada Museum Mpu Tantular Sidoarjo. Pendekatan studi kasus digunakan dalam metodologi penelitian kualitatif deskriptif. Wawancara dengan informan penelitian dan data sekunder yang diperoleh dari bahan pendukung digunakan untuk mengumpulkan data yang diperlukan. Temuan penelitian menunjukkan bahwa informan memahami konsep aset pusaka dari perspektif kriteria aset besejarah PSAP No. 07 Tahun 2010 dan gagasan cagar budaya. Fakta bahwa aset besejarah tidak diungkapkan kepada CaLK dengan penilaian berbasis biaya adalah kesimpulan lain. Namun, PSAP Standar Akuntansi Pemerintahan No. 07 Tahun 2010 tidak diikuti oleh standar akuntansi dalam pengungkapan, penilaian, dan penyajian aset historis.Kata Kunci ꞉ Aset Bersejarah, Pengakuan, Penilaian, Pengungkapan, PSAP Abstract Government assets that stand out from other asset classes are known as historic assets. Historical assets are particularly important because of their cultural, educational, environmental, and historical qualities; as a result, the Mpu Tantular Museum Sidoarjo must perform accounting treatment for historical assets. This study intends to evaluate PSAP 07 of 2010's accounting approach for historical assets at the Mpu Tantular Museum in Sidoarjo. A case study approach is employed in the descriptive qualitative research methodology.This study aims to analyze the accounting treatment for historical assets at the Mpu Tantular Museum, Sidoarjo, reviewed PSAP 07 of 2010. A case study approach is employed in the descriptive qualitative research methodology. Interviews with research informants and secondary data gleaned from supporting materials were used to collect the necessary data. The study's findings show that the informants comprehend the concept of heritage assets from the perspective of the PSAP No. 07 of 2010's historic asset criteria and the idea of cultural heritage. Another finding is that historical assets are not reported to CaLK with valuation using cost. However, accounting practices in the disclosure, valuation, presentation of historic assets are not in line with PSAP Government Accounting Standards No. 07 of 2010.Keywords ꞉ Herittage assets, Recognition, Valuation, Disclosure,  PSAP
Pengaruh Sales Growth, Ukuran Komite Audit Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Dengan Kinerja Keuangan Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Di BEI Periode 2016-2021 Febriani Tri Setyaning Tyas; Ana Sopanah; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 3, No 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3954

Abstract

AbstrakPenelitian ini berguna agar dapat memahami dan menganalisa dampak sales growth, ukuran komite audit dan ukuran perusahaan kepada corporate social responsibility dan kinerja keuangan di variabel moderasi. Jenis Riset ini memakai pendekatan kuantitatif. Populasi pada riset ini yaitu perusahaan makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2016-2021 dan dilihat pada www.idx.com. Sampel penelitian  mengunakan teknik purposive sampling diperoleh sampel 18 perusahaan. Dari penelitian menunjukan jika: (1) sales growth tidak berdampak terhadap CSR, dengan nilai signifikansi sebesar 0,370 > 0,05. (2) ukuran komite audit tidak berdampak terhadap CSR dengan nilai signifikansi sebesar 0,420 > 0,05. (3) ukuran perusahaan tidak berdampak terhadap CSR, nilai signifikansi sebesar 0,524 > 0,05. (4) Dengan simultan sales growth, ukuran komite audit dan ukuran perusahaan tidak berdampak terhadap CSR, hal ini dapat ditunjukan dengan nilai signifikansi sebesar 0,139 > 0,05.(5) kinerja keuangan mampu memperkuat pengaruh sales growth terhadap CSR dengan nilai signifikansi 0,000 < 0,05.(6) kinerja keuangan dapat memperkuat pengaruh ukuran komite audit terhadap CSR, bersama nilai signifikansi 0,025< 0,05.(7) kinerja keuangan dapat memperkuat pengaruh ukuran perusahaan terhadap CSR, dengan nilai signifikansi 0,030 < 0,05.(8) Secara simultan kinerja keuangan dapat memperkuat pengaruh sales growth, ukuran komite audit dan ukuran perusahaan terhadap CSR dengan nilai signifikansi 0,000 < 0,05.Kata Kunci: Sales Growth, Ukuran Komite Audit, Ukuran Perusahaan, Kinerja Keuangan , Corporate Social Responsibility AbstractThis study aims to determine and analyze the effect of sales growth, audit committee size and company size on corporate social responsibility with financial performance as a moderating variable. This type of research uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period accessed through www.idx.com. The research sample using purposive sampling technique obtained a sample of 18 companies. The results showed that: (1) sales growth had no effect on CSR, with a significance value of 0.370 > 0.05. (2) the size of the audit committee has no effect on CSR with a significance value of 0.420 > 0.05. (3) firm size has no effect on CSR, the significance value is 0.524 > 0.05. (4) Simultaneously sales growth, audit committee size and company size have no effect on CSR, this can be shown by a significance value of 0.139 > 0.05. (5) financial performance can strengthen the influence of sales growth on CSR with a significance value of 0.000 < 0.05. (6) financial performance can strengthen the effect of audit committee size on CSR, with a significance value of 0.025 < 0.05. (7) financial performance can strengthen the effect of firm size on CSR, with a significance value of 0.030 < 0.05.( 8) Simultaneously financial performance can strengthen the influence of sales growth, audit committee size and company size on CSR with a significance value of 0.000 <0.05.Keywords: Sales Growth, Audit Committee Size, Company Size, Financial Performance, Corporate Social Responsibility.
Akuntabilitas Dan Transparansi Laporan Keuangan Pada Masjid Sabilillah Di Kota Malang Berdasarkan ISAK 35 Novita Alaika Sari; Ana Sopanah; Dwi Anggarani
Journal of Public and Business Accounting Vol. 3 No. 1 (2022): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1559.998 KB) | DOI: 10.31328/jopba.v3i1.223

Abstract

Masjid merupakan salah satu bentuk organisasi nirlaba yang berfokus pada bidang keagamaan. Bentuk pengelolaan keuangan masjid menjadi hal yang sangat penting dilakukan oleh pengurus, mengingat dana masjid sendiri berasal dari para jamaah sehingga perputaran keuangan masjid juga harus dipertanggung jawabkan secara terbuka. Penelitian ini bertujuan untuk mengetahui bagaimana bentuk akuntabilitas dan transparansi yang diterapkan didalam Masjid Sabilillah Malang. Hasil dari penelitian ini menunjukkan bahwasannya Masjid Sabilillah telah menerapkan beberapa bentuk akuntabilitas dan juga transparansi, mulai dari bentuk perencanaan, pelaksanaan hingga pertanggung jawaban keuangan sudah dilakukan secara terbuka dihadapan para jamaah dan juga pimpinan. Namun terkait dengan laporan keuangan yang dibuat masih belum berpedoman pada ISAK 35 dan masih mengacu pada standar yang lama.
Pengukuran Kinerja Keuangan Pemerintah Kota Malang Dengan Menggunakan Analisis Rasio Keuangan Gresensia Elisabeth Tori; Ana Sopanah S; Endah Puspitasari
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.262

Abstract

The level of measurement of the financial performance system can be said to be a far more important thing to be able to do to be able to see at the level of achieving a mission that has been carried out in a group or organization and at the level of an outcome in an action on which measurement. will be able to provide an action on motivation as well as a direction for a much more effective future. As in the results of this research, it can be seen that the level of expertise in the PDK financial work system in Malang City for the 2017-2020 period if it can be known based on an independence ratio which is still in a consultative form, which can be defined as minimal, which is due to in the system of existing roles on the part of the central government with the aim of being able to maximize the existing development system in the city of Malang, it is much better and the level of independence at the level of society to be able to build an area in paying retribution and taxation can be stated to be minimal. It is known that an effectiveness ratio in the ability of an area of ​​Malang City which can carry out a realization of regional original income in the 2017-2020 period as with a target that will be applied based on real data. It can be seen that based on an efficiency ratio and the performance system of the Malang City government in the 2017-2020 period is declared good.
Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack Ana Sopanah; Harnovinsah Harnovinsah; Riza Bahtiar Sulistyan; Mulyono Mulyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25321

Abstract

Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack. Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.
What Factors Influence a Firm Value? Optimistic Financial Performance Harnovinsah Harnovinsah; Ana Sopanah; Yayan Hadijah; Hanif Rani Iswari; Iva Khoiril Mala; lina saptaria
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 8 No 2 (2023): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v8i2.3476

Abstract

Company value is formed in various performance factors. In this study the capital structure, profitability, size and type of company are investigated in its role in building company value. The company that is the object of research is a food and beverage consumer goods company listed on the Indonesia Stock Exchange in 2015-2019. This research is a quantitative research. The research sample was 13 subsectors of food and beverage consumption goods listed on the Indonesia Stock Exchange. Regent analysis is used in gathering panel data in this study. There are several diverse research results, namely partially capital structure (DER), profitability (ROA) has a positive significant effect on company value (PBV). While the company's size has a negative effect on the company value (PBV) and company growth has no effect on the company's value (PBV). The implications of this study provide contributing to further research and are able to provide knowledge to company decision making related to efforts to increase company value.Keywords: firm size, price to book value, debt-equity ratio, return on assets, company growth,
Factors Influencing Budgeting: Case Study In Village Goverment Ana Sopanah; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.43

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku Syifaatuz Zadida Ilyas Syifa; Ana Sopanah; Dwi Anggarani; Khojanah Hasan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1518

Abstract

This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there  
Co-Authors Achmad Fairuzabadi Adya Hermawati Adya Hermawati Ahmad Fairuzabadi Akhmad Noval Adzani Alif Fidiyanti Mulyani Amir Hasan Ananggadipa Pratama Angela Astika Udur Sirait Anshari Malim Aksar Apriyani Yuninda Taek Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami Chumairoh Dian Maharani Dapamoni, Jetofandri Umbu Neka Dewi, Indah Dicky Hartawan Dimas Meifal Nazry Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Anggarani Dwi Nur Saputra Elysabeth Permatasari Endah - Puspitosarie Endah Puspitasari Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Febriani Tri Setyaning Tyas Firman Nurdiyansyah Fitriana Nur Ica Dewi Gresensia Elisabeth Tori Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Hartini Prasetyaning P Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Indah Dewi INDAH DEWI NURHAYATI INDRA WIJAYANTO Intan Widya Lestari Irfan Fatoni Irfan Fatoni Iva Khoiril Mala Khasanah, Midhatul Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Listyana Era Murti Maria Lorita Bete Marjani AT Mawar Maulana Nur Mohammad Bagas Rafif Mohammad Fauzi Fikri Haikal Mohammad Ghozali Muchlis Mas’ud Muhamad Parhan Muliana, Anisa Putri Mulyono Mulyono Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur Laely Hamzah Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusdianti, Imanita Septian Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Sierra Tasya Ivania Aminuddin Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Synda Lailatus Nadiva Untung Wahyudi uspitosarie, Endah P Utami, Riski Nur Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain