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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 Prosidia Widya Saintek 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
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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.
EKSISTENSI DAN PENINGKATAN KEMANDIRIAN EKONOMI SANGGAR GONG PRO MELALUI PELATIHAN DIGITAL MARKETING Ana Sopanah; Hanif Rani Iswari; Firman Nurdiyansyah; Riza Bahtiar Sulistyan
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.656

Abstract

Problems related to existence and economic independence for activities that are cultural preservation require hard work. This is fully felt by Sanggar Gong Pro which is a studio that dedicates itself to efforts to preserve traditional dance culture. Therefore, academic synergy is needed to realize the existence of Sanggar Gong Pro so that it has economic independence. This synergy is in the form of community service that aims to improve Sanggar Gong Pro's digital marketing capabilities. The methodology includes initial assessment, training, and assistance in creating digital marketing strategies. The result is a significant increase in the digital marketing capabilities of Sanggar Gong Pro managers, increased participant participation, and public awareness about preserving dance culture. This service not only benefits dance studios, but also contributes to cultural preservation and the development of digital marketing competencies in the local community. This illustrates how the potential of digital marketing can support traditional arts and culture in the modern era
ANALISIS EFEKTIVITAS DAN PENYAJIAN PSAP NO. 2 PADA DINAS SOSIAL KOTA MALANG TAHUN 2020–2022 Aria Wastra Boja; Ana Sopanah S; Endah Puspitosarie
Journal of Innovation Research and Knowledge Vol. 3 No. 4: September 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i4.6548

Abstract

This study aims to determine the conformity of the social services budget realization report in Malang City, whether it is in accordance with PSAP No. 2 as well as knowing the effectiveness of social service budget realization in Malang city. The research method used in this research is descriptive qualitative research, which is a research method that utilizes qualitative data and is described descriptively. Malang City Social Service as the object of this research. Primary data was obtained from documents contained in the Malang City Social Service. In addition, interviews were conducted with those concerned and direct observation. The results of this study indicate that Malang City is good and in accordance with the Elements of the Budget Realization Report in PSAP No. 2, starting with providing information on the realization of LRA-income in one period along with its income items, providing information on the realized expenditure budget, providing information on the realized transfer budget, providing information on the realized surplus/deficit budget, providing information on the realized surplus/deficit budget.
PENGARUH PENERAPAN GREEN ACCOUNTING, CSR DISCLOSURE, KEPEMILIKAN SAHAM PUBLIK TERHADAP PERTUMBUHAN HARGA SAHAM Sierra Tasya Ivania Aminuddin; Ana Sopanah Supriadi; Khojanah Hasan
Prosidia Widya Saintek Vol 2, No 2 (2023)
Publisher : Universitas Widyagama Malang

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting, pengungkapan CSR, dan kepemilikan saham publik terhadap pertumbuhan harga saham. Penelitian ini dilakukan dengan menggunakan metode studi pustaka yang mengacu pada penelitian terdahulu dan menggunakan data sekunder. Populasi penelitian ini adalah perusahaan industri barang konsumsi yang terdaftar di BEI dengan periode pengamatan tahun 2018-2022. Sampel penelitian terdiri dari 13 perusahaan dari 52 sampel jenuh yang ditentukan dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan aplikasi komputer IBM SPSS ver 25. Hasil penelitian ini membuktikan bahwa secara simultan variabel-variabel yang diteliti berpengaruh terhadap pertumbuhan harga saham. green accounting dan pengungkapan csr secara parsial berpengaruh terhadap pertumbuhan harga saham, sedangkan kepemilikan publik tidak berpengaruh terhadap pertumbuhan harga saham pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini bermanfaat sebagai bahan pertimbangan regulator untuk memberikan peraturan dan penjelasan yang lebih jelas mengenai penetapan akuntansi lingkungan terkait tanggung jawab perusahaan atas operasi perusahaan, agar informasi mengenai tanggung jawab perusahaan yang dimuat dalam laporan tahunan relevan dan dapat diandalkan, sehingga memudahkan investor untuk mengambil keputusan. Pelaksanaan tanggung jawab sosial dan lingkungan perusahaan diharapkan dapat menarik investor sehingga dapat menaikkan harga saham sesuai dengan banyaknya permintaan.
PRESPEKTIF AKUNTANSI BUDAYA JAWA PADA PASAR KLIWON DESA BANTUR KABUPATEN MALANG Chumairoh Dian Maharani; Ana Sopanah Supriadi; Khojanah Hasan
Prosidia Widya Saintek Vol 2, No 2 (2023)
Publisher : Universitas Widyagama Malang

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Abstract

Penelitian ini bertujuan untuk mengungkap prespektif akuntansi budaya Jawa Pasar Kliwon. Budaya dan kearifan lokal dalam penelitian ini dibatasi dengan lingkup Budaya Jawa dimana penulis berinteraksi langsung didalamnya. Metode penelitian kualitatif deskriptif, etnografi dan paradigma interpretif. Hasil penelitian ini adalah pedagang yang berada pada Pasar Kliwon melakukan praktik akuntansi berupa pencatatan keuangan sederhana yang digerakkan oleh nilai kearifan budaya Jawa yaitu Temen (jujur), Ditawar, Dienteni, Ojok Kesusu (Tawar-Menawar dengan Sabar), dan Seduluran (Persaudaraan).
PEMANFAATAN PEMASARAN DIGITAL BAGI UMKM KERUPUK SINGKONG DI DUSUN SEKARPUTIH DESA PENDEM KECAMATAN JUNREJO KOTA BATU Khojanah Hasan; Ana Sopanah Supriyadi; Dwi Anggarani; Adya Hermawati; Ahmad Fairuzabadi
Prosidia Widya Saintek Vol 2, No 2 (2023)
Publisher : Universitas Widyagama Malang

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Abstract

Kerupuk singkong merupakan salah satu camilan olahan singkong yang memiliki keunikan tersendiri dibandingkan camilan singkong lainnya. Camilan ini cukup diminati oleh masyarakat yang tersebar di beberapa kota. Hal ini menunjukkan bahwa kerupuk singkong memiliki potensi untuk menjadi salah satu camilan yang layak dikenal lebih luas lagi. Nusantara Putra adalah salah satu usaha mikro kecil menengah yang telah memproduksi kerupuk singkong cukup lama, yang berada di dusun Sekarputih Desa Pendem Kecamatan Junrejo Kota Batu. Namun selama ini, konsumen UMKM ini memiliki perkembangan yang stagnan atau kurang signifikan. Pelanggan kerupuk singkong Nusantara putra terbatas pada pelanggan tetap yang telah berlangganan lama. Hal ini disebabkan oleh kurang masifnya  gaung publikasi dan promosi produk ini di kalangan masyarakat. Dengan perkembangan adanya teknologi informasi terkini, seharusnya memudahkan siapa saja untuk mengenalkan produk yang dimiliki kepada pasar yang lebih luas tanpa terbatasi oleh tempat dan waktu. Maka perlu dilakukan sosialisasi dan penyuluhan mengenai pentingnya   metode pemasaran digital dan dampaknya terhadap cakupan pasar yang dijaring. Kegiatan pengabdian masyarakat ini dilaksanakan dengan metode penyuluhan dan sosialisasi langsung kepada para pengelola usaha tentang urgensi pemasaran digital dan bagaimana cara memulainya.
Bagaimana Mengelola Keuangan Sekolah yang Efektif dan Efisien? Helin Destria Ananda; Ana Sopanah; Indah Dewi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.17

Abstract

The BOS Fund is a government program that basically provides funding for non-personnel operating costs for basic education units as implementers of the compulsory education program. There is a new change, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 119/PMK.07/2021 concerning the management of non-physical special allocation funds, where the distribution which was originally through RKUD is now directly to the school's account. The purpose of this study was to find out how effective and efficient the management of BOS funds was as well as the supporting and inhibiting factors and their efforts at UPT SDN Ngadri , Binangun District. The method used in this research is descriptive quantitative. The research data are primary and secondary data. The data collection techniques of this research are observation, interviews and documentation. The data analysis technique in this study used the Mardiasmo theory, namely the ratio of effectiveness and efficiency ratio to measure the effectiveness and efficiency of managing BOS funds. The results of this study indicate that the management of BOS funds has been effective and efficient based on predetermined value classifications.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DI KELURAHAN WONOKOYO KOTA MALANG Muliana, Anisa Putri; Ana Sopanah; Khojanah Hasan
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.15

Abstract

ABSTRAK Akuntabilitas publik merupakan kewajiban pihak pemegang amanah untuk memberikan pertanggungjawaban, menyajikan, melaporkan, dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggungjawabnya kepada pemberi amanah yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut. Tujuan dari penelitian ini adalah untuk menganalisis akuntabilitas dan transparansi laporan keuangan di Kelurahan Wonokoyo Kecamatan Kedungkandang Kota Malang. Penelitian ini menggunakan metode deskriptif kualitatif, yang bertujuan untuk mengumpulkan informasi aktual dan terperinci, mengindentifikasi masalah, dan membuat perbandingan atau evaluasi. Teknik pengumpulan data yang digunakan oleh peneliti meliputi wawancara dan dokumentasi. Peneliti melakukan wawancara dengan individu yang dianggap mampu memberikan informasi yang komprehensif dan relevan. Memastikan data yang diperoleh dapat dipercaya. Hasil dari penelitian ini menunjukkan bahwa praktik akuntabilitas telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010 mengenai sistematika penyusunan laporan. Namun, terkait transparansi, peneliti melihat masih kurangnya keterbukaan kepada publik terkait hasil pertanggungjawaban, khususnya dalam bentuk laporan keuangan. ABSTRACT Public accountability is the obligation of the trustee to provide accountability, present, report, and disclose all activities and activities that are his responsibility to the trustee who has the right and authority to request this accountability. The purpose of this research is to analyze the accountability and transparency of financial reports in the Wonokoyo Subdistrict, Kedungkandang District, Malang City. This study utilizes a qualitative descriptive method, aiming to collect actual and detailed information, indentify problems, and make comparisons or evaluations. The data collection technique used by the researcher includes interviews and documentation. The researcher conducted interviews with individuals considered capable of providing comprehensive and relevant information. Ensuring the data obtained is reliable. The results of this research indicate that the accountability practices comply with Government Regulation No. 71 of 2010 regarding systematic report preparation. However, concerning transparency, the researcher observed that there is still a lack of openness to the public regarding accountability outcomes, specifically in the form of financial reports.
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