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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review JURNAL ILMU EKONOMI & SOSIAL JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) International Journal of Social Science and Business GEMA EKONOMI JCRS (Journal of Community Research and Service) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat JIM (Jurnal Ilmu Manajemen) JMK Jurnal Manajemen dan Kewirausahaan GUYUB: Journal of Community Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Innovation Business Management and Accounting Journal Gemilang: Jurnal Manajemen dan Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia BULLET : Jurnal Multidisiplin Ilmu Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Clean and Sustainable Production
Ana Sopanah, Ana
Universitas Widya Gama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
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.
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  
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Mawar Maulana Nur; Ana Sopanah; Endah Puspitosarie
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5088

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Perlakuan Akuntansi Dana BOS (Studi Kasus Pada SD NU Hasyim Asy’ari Tahun 2020) Richard Gerry; Ana Sopanah; Dwi Anggarani
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 04 (2022): BULLET : Jurnal Multidisiplin Ilmu ( Agustus-September)
Publisher : CV. Multi Kreasi Media

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Abstract

−This study aims to determine the planning, implementation, ireporting, iand iaccountability iof ithe iBOS iFund ifor iSD iNU iHasyim iAsy'ari iin iMalang iCity iaccording ito ithe i2020 iBOS iTechnical iInstructions. iResearch isetting iat iSD iNU iHasyim iAsy'ari, iKotalama, iKedungkandang, iMalang iCity iwith i3 iinformants iThe isubjects istudied iwere ithe iPrincipal, ithe iSchool iTreasurer iand ithe iSchool iCommittee. iData icollection itechniques iusing iObservation, iInterview iand iDocumentation. iThe istages iof idata ianalysis itechniques iare idata icollection, idata ireduction, idata ipresentation iand iconclusion idrawing. iThe iresults iof ithis istudy iare i(1) iBOS iFund iPlanning iis iin iaccordance iwith ithe i2020 iBOS iTechnical iGuidelines iwhere ithere iis ia imutual iagreement iwith ithe ischool iin ithe ipreparation iof ithe iRKAS, i(2) iThe iimplementation iof ithe iuse iof iBOS iFunds iis iin iaccordance iwith ithe i2020 iBOS iTechnical iGuidelines iby icarrying iout iaccording ito ithe iplans ithat ihave ibeen imade. imade iin ithe iform iof iRKAS, i(3) iThe ifinancial ireporting iof iBOS iFunds iis iin iaccordance iwith ithe i2020 iBOS iTechnical iGuidelines iwith ithe icreation iof idocuments, i(4) ithe iFinancial iAccountability iof iBOS iFunds iis iin iaccordance iwith ithe i2020 iBOS iTechnical iGuidelines iis idocumented iin ithe iform iof ian iAccountability iReport.
Model for Presenting Financial Reports of Non-Profit Organizations at Educational Foundations Akhmad Noval Adzani; Ana Sopanah; Dwi Anggarani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1135

Abstract

The purpose of this research is to determine the process of preparing financial reports presented by the Foundation. Apart from that, it is also to present financial reports to the Foundation using the basis of ISAK (Interpretation of Financial Accounting Standards) 35. This research was conducted at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, East Java, Indonesia. The type of research used in this research is descriptive qualitative, using primary and secondary data. The informants in this research were the person in charge, secretary, and financial manager or treasurer. After conducting research at the Al-Hidayah Kindergarten Education Foundation, Pasuruan City, there were several conclusions that answered the questions in the research focus. The Al-Hidayah Kindergarten Education Foundation, Pasuruan City has not used the appropriate basis, namely ISAK 35, in its reporting, this is due to the lack of knowledge possessed by the finance department in providing financial information in accordance with applicable standards.
Co-Authors Achmad Fairuzabadi Adya Hermawati Akhmad Noval Adzani Aksar, Anshari Malim Amir Hasan Ananda, Helin Destria Ananggadipa Pratama Angela Astika Udur Sirait Aria Wastra Boja Besin, Egidio Da Neves Brito Budi Astuti, Peni Choirotul Ummayyah Choirul Anam Choirum Alfi Shariana Umami 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 Puspitosarie Endah Puspitosarie Endah Puspitosarie Endah Puspitosarie Firman Nurdiyansyah Fitriana Nur Ica Dewi Hamzah, Nur Laely Hanif Rani Iswari Hanif Rani Iswari Harnovinsah Harnovinsah Hartini P. Pawestri Helin Destria Ananda Hindar Safri Lubis i Anggarani, Dw Imanita Septian Rusdianti Indah Dewi INDAH DEWI NURHAYATI INDRA WIJAYANTO Intan Widya Lestari 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 Mulyani, Alif Fidiyanti Mulyono Mulyono Nadiva, Synda Lailatus Nasharuddin Mas Nasharuddin Mas Ndaru Muchtarom Anantadi Ndout , Ahmad Nerizqullah Auriga Tsarwa Niken Paramita Nova Risdiyanto Ismail Novianti, Indana Jamila Novita Alaika Sari Nur, Mawar Maulana P, Hartini Prasetyaning Putri Nadia, Tanya Putri Yuliawati Rafrini Amyulianthy Rahayu Puji Suci Richard Gerry Riza Bahtiar Sulistyan Rosa, Irene Via Dollo Rossalia, Kusila Meyrin Rusyad, Zahir Salma Aulia Riyanti Saptaria, Lina Sari, Mei Indah Sari, Novita Alaika Syamsul Bahri Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Taek, Apriyani Yuninda Tyas, Febriani Tri Setyaning uspitosarie, Endah P Utami, Riski Nur Wahyudi, Untung Yayan Hadijah Yohana Taruli Vlorentina Yuni Kartikasari Zulkarnain Zulkarnain