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VARIABEL BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SURABAYA desipradani, gita; Nuraini, Fitri
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Pemerintah daerah wajib memperhatikan informasi yang disajikan dalam laporan keuangan untuk keperluan perencanaan, pengendalian, dan pengambilan keputusan. Tentunya laporan keuangan yang disajikan memerlukan pengawasan dan kesesuaian dengan standar yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh standar akuntansi pemerintah, sistem pengendalian intern, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah dengan studi kasus pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Surabaya. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data dengan metode survei. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada responden. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini sebanyak 35 responden. Sedangkan, teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa standar akuntansi pemerintah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya, sistem pengendalian intern berpengaruh negatif terhadap kualitas laoran keuangan Pemerintah Kota Surabaya, dan kompetensi staf akuntansi berpengaruh negatif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya.

PENGARUH KEBIJAKAN PERUSAHAAN TERHADAP ETOS KERJA KARYAWAN DENGAN KOMPENSASI SEBAGAI VARIABEL INTERVENING (Studi Kasus Karyawan KAP Drs. Chandra Dwiyanto di Surabaya) Nuraini, Fitri
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 1 (2018): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v14i1.408

The existence of the theory of compensation from Dessler in the concept of factors that affect compensation are 3 factors: internal organization, personal employees and external companies. In this case the internal factor of the organization which includes the funds of the organization and the union, the union is an example of one company policy that can affect employee work ethic. If the company's policy of overtime, salary increases and holiday allowances (THR) in accordance with the provisions of the Workers Act, indirectly can improve employee performance spirit. Based on the compensation theory, this study tries to test the indirect relationship between company policy and employee work ethic by entering the compensation variable as intervening variable. The population of this research is all employees of Public Accountant Firm Chandra, amounting to 41 people. This research uses quantitative research method with Path Analysis analysis technique whose test is done with software SPSS 13.0 The result of the analysis concludes that compensation as intervening variable mediates to the influence of company policy on employee work ethic. Based on these results, the hypothesis of this study is evident

Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire Anto, Andri; Nuraini, Fitri
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.25672

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.

PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto, Andrianto; nuraini, fitri; Maharani, Rieska
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM

VARIABEL BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SURABAYA desipradani, gita; Nuraini, Fitri
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Pemerintah daerah wajib memperhatikan informasi yang disajikan dalam laporan keuangan untuk keperluan perencanaan, pengendalian, dan pengambilan keputusan. Tentunya laporan keuangan yang disajikan memerlukan pengawasan dan kesesuaian dengan standar yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh standar akuntansi pemerintah, sistem pengendalian intern, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah dengan studi kasus pada Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Surabaya. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data dengan metode survei. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada responden. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini sebanyak 35 responden. Sedangkan, teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa standar akuntansi pemerintah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya, sistem pengendalian intern berpengaruh negatif terhadap kualitas laoran keuangan Pemerintah Kota Surabaya, dan kompetensi staf akuntansi berpengaruh negatif terhadap kualitas laporan keuangan Pemerintah Kota Surabaya.

Motivasi Belajar Mahasiswa Akuntansi Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri (Studi Kasus Pada Mahasiswa Prodi Akuntansi Angkatan 2012 UPN “VETERAN” Jawa Timur) Nuraini, Fitri
Journal of Accounting Science Vol 1 No 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.790

The Motivation has a strategic role in the activities of one's learning, no one is learning without motivation. Motivation to learn is the driving force of psychic overall in students that lead to learning and provides direction on learning activities in order to achieve a goal, the motivation also provide encouragement in learning so that students (Purba, 2012). UPN is a university that on October 6, 2014 has turned into State Universities (PTN). The change of State Universities (PTN) expected higher student motivation to learn is certainly offset by the factors that influence it so that it can create quality graduates other than Pioner Development skilled, reliable and professional in competition in the world of work. The population used was 200 students Prodi Accounting preferred class of 2012 students. The sampling technique using simple random sampling the formula Slovin at 67. The study used statistical test paired sample t-test. The results show that there are differences in learning motivation between before and after the college on students in the accounting department of UPN "Veteran" East Java. It is known that the t value obtained from processing the data is - 2.801 with siginifikansi level of 0,007 or less 0.05.

Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating Nuraini, Fitri
Journal of Accounting Science Vol 1 No 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.892

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic.

Penerapan Pencatatan Akuntansi Berdasarkan SAK EMKM (Studi Kasus UMKM Kripik Kulit Ikan Patin) Islamiati, Nanda Elfrida; Nuraini, Fitri; Soedjono, Soedjono
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Micro, small and medium enterprises (MSMEs) are one of the economic sector businesses that have an important role in advancing the economy in Indonesia. As a business operating in the MSME economic sector, of course it cannot be separated from the activities of preparing financial reports. However, in practice there are still many MSME players who have not prepared financial reports in accordance with Financial Accounting Standards. The purpose of this research is to find out how to prepare financial reports for the "Nyonya Patin" Leather Chips UMKM and carry out accounting records based on SAK EMKM. This type of research is qualitative descriptive research. The qualitative research method used is a case study approach. The results of this research indicate that the owner of the "Nyonya Patin" Leather Chips UMKM still does not carry out accounting records based on SAK EMKM and only records cash receipts and disbursements. By implementing SAK EMKM for the "Nyonya Patin" Leather Chips MSME, the financial reports are prepared using an accrual basic.

LEGAL ANALYSIS OF ABORTION CRIME PERFORMED BY UNDERAGE OF RAPE VICTIMS IN THE PERSPECTIVE OF LEGAL DEVELOPMENT Nuraini, Fitri; Semendawai, Abdul Haris; Riyanto, Slamet
Jurnal Hukum Jurisdictie Vol 5 No 1 (2023): PROTECTION OF CHILDREN AND PROHIBITION OF DRAG USE
Publisher : Fakultas Hukum, Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/jhj.v5i1.108

Criminal acts are currently a major concern, both from the top, namely the government and from the general public. The number of abortions in Indonesia is currently quite high, no less than two million cases per year. Until now there have been many different responses to abortion, religious experts, health experts, economists have given statements, each of which is against or even supports, religious experts view that whatever the reason abortion is an act that is contrary to religion because it kills the life of the fetus which means committing murder. Sexual violence that generally occurs is violence in the public domain, such as rape, sexual abuse, sexual harassment, and so on. The rape crime case causes the most difficulties in settlement both at the stages of investigation, prosecution, and at the stage of imposing a decision, in addition to the difficulties within the limits above, as well as difficulties in proving it becauserape or sexual immorality is generally carried out without the presence of other people. The rise of the crime of rape has become a special concern for feminists and also the wider community. This concern arises because apart from looking at upholding justice by punishing the perpetrators, it is also necessary to regulate rape victims, especially for victims who are pregnant with the children of the perpetrators of rape. Considering the possibility that the victim of rape could have a child as a result of the rape, this can bring future suffering to the victim. In practice, the problem regarding the effectiveness of the law on abortion, especially for rape victims, still raises pros and cons. Being a victim of rape alone is hard enough, especially when coupled with the occurrence of pregnancy as a result of rape. Abortion is not only a medical or health problem, but also a social problem related to the notion of freedom that a society adheres to. Meanwhile, according to Indonesian law, abortion is seen as a criminal act, because abortion is a real phenomenon, although more cases are covered up than reported. The act of abortion is also an act of dilemma, because not least of the existing practices are actually many mothers who have lost their lives due to having abortions.

PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM Fikri, Ananta Robbah; Nuraini, Fitri
Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 1 (2024): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v5i1.3445

Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) digunakan oleh entitas mikro, kecil, dan menengah sebagai pedoman penyusunan laporan keuangan. Tujuan penggunaan SAK EMKM untuk memudahkan pelaku usaha EMKM dalam penyusunan laporan keuangan. UMKM Arta Express merupakan perusahaan yang bergerak di bidang jasa pengiriman paket atau barang ke luar negeri. Penelitian ini bertujuan untuk mengetahui penerapan pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM Arta Express. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif kualitatif. Jenis sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan akuntansi dan penyusunan laporan keuangan Arta Express belum sesuai SAK EMKM yang berlaku. Laporan keuangan Arta Express hanya pencatatan penerimaan pengeluaran kas dan laporan keuangan laba rugi. Hal tersebut terjadi dikarenakan kurangnya pemahaman dalam penyusunan laporan keuangan yang baik serta SDM yang kurang memadai.

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