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All Journal DINAMIKA DOTCOM Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) Proceeding of National Conference on Accounting & Finance Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Pengabdian Nasional (JPN) Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Khojanah Hasan
Fakultas Ekonomi, Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RSUD DR. SAIFUL ANWAR MALANG BERDASARKAN PSAP NOMOR 07 Khojanah Hasan; Aliviatus Zahro; Dwi Anggarani; Endah Puspitosarie
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1296

Abstract

ABSTRAKAkuntansi aktiva tetap diukur dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 (PSAP 07) pada perlakuan akuntansi aktiva tetap mengenai pengakuan, pengukuran, penyusutan, pengehentian dan penghapusan, dan penyajian aktiva tetap. Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi aktiva tetap pada RSUD Dr. Saiful Anwar Malang untuk Laporan Keuangan yang berakhir tahun 2018 hingga 2020. Penelitian ini menggunakan pendekatan deskriptif kuntitatif dengan laporan keuangan sebagai sampelnya. Hasil penelitian ini menyatakan bahwa pencatatan awal aktiva tetap didasarkan pada harga perolehan, penyusutan aktiva tetap menggunakan metode garis lurus dan tidak diberlakukannya penilaian ulang terhadap aktiva tetap. Aktiva tetap sudah disajikan dengan benar di neraca dan informasi kondisi keuangan diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK). Dalam penyajiannya RSUD Dr. Saiful Anwar Malang sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintah Nomor 07 (PSAP 07).Kata kunci: Perlakuan Akuntansi, Aktiva Tetap, Standar Akuntansi Pemerintahan.ABSTRACTAccounting for fixed assets is measured by Government Accounting Standards Statement No. 07 (PSAP 07) on the accounting treatment of fixed assets regarding the recognition, measurement, depreciation, disposal and write-off, and presentation of fixed assets. This study aims to determine the accounting treatment of fixed assets at RSUD Dr. Saiful Anwar Malang for Financial Statements ending 2018 to 2020. This study uses a quantitative descriptive approach with financial statements as the sample. The results of this study stated that the initial recording of fixed assets was based on the acquisition price, depreciation of fixed assets using the straight-line method and no revaluation of fixed assets was applied. Fixed assets have been properly presented in the balance sheet and information on financial condition is disclosed in the Notes to Financial Statements (CaLK). In his presentation, Dr. Saiful Anwar Malang is in accordance with the Statement of Government Accounting Standards Number 07 (PSAP 07).Kata kunci: Accounting Treatment, Fixed Assets, Government Accounting Standards.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada KPRI Universitas Negeri Malang Syamsul Bahri; Triyanti Maulidiyah; Khojanah Hasan; Endah Puspitosarie
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.831 KB) | DOI: 10.31328/jopba.v3i2.249

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemanfaatan sistem informasi akuntansi, sistem pengendalian internal terhadap kualitas laporan keuangan. Jumlah responden dalam penelitian ini adalah 123 responden dengan menyebarkan kuisoner google form. Metode yang digunakan dalam penelitian ini adalah proportional sampling atau sampling berimbang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan teknik IBM SPSS versi 26. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang
Pengaruh Triple Bottom Line : Profit, People, Planet Terhadap Nilai Perusahaan Pada Era Pandemi Covid-19 Eko Teguh Leksono; Gunarianto Gunarianto; 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.v3i1.4556

Abstract

AbstrakIndikator dampaknya terhadap nilai perusahaan adalah ROA. Hal ini menunjukkan kontribusi yang cukup besar terhadap profitabilitas dengan nilai 0,5488032. Hal ini menggambarkan bahwa jika profitabilitas perusahaan meningkat maka nilainya akan meningkat sebesar 54%. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja Triple Bottom Line mempengaruhi nilai perusahaan. Penelitian ini menggunakan data sekunder dari perusahaan yang bergerak di bidang bahan baku dan merupakan penelitian kuantitatif asosiatif. Dua belas perusahaan dengan peringkat PROPER dari Kementerian Lingkungan Hidup dan Kehutanan menjadi sampel penelitian.Dengan menggunakan perangkat lunak Stata/MP 14.2, analisis regresi data panel digunakan untuk menguji data sekunder untuk penelitian ini, yang diperoleh dari laporan tahunan. Hasil penelitian ini menunjukkan bahwa nilai perusahaan meningkat secara signifikan melalui profitabilitas, tanggung jawab sosial perusahaan, dan kinerja lingkungan.Kata Kunci: Triple Bottom Line, Profitabilitas, Corporate Social Responsibility, Kinerja Lingkungan, Nilai Perusahaan.AbstractFinding the impact of Triple Bottom Line performance on firm value was the aim of this study. This study is an associative quantitative study that makes use of secondary data from raw material-related businesses. The research sample included of twelve businesses that received a PROPER rating from the Ministry of Environment and Forestry. With the use of Stata/MP 14.2 software, panel data regression analysis was utilized to examine the secondary data for this study, which was acquired from the annual report. The results of this study show that firm value is significantly increased by profitability, corporate social responsibility, and environmental performance.Keywords: Triple Bottom Line, Profitability, Corporate Social Responsibility, Environmental Performance, Company Value
Analisis Pengendalian Persediaan Bahan Baku Pada CV. Yan Utama Dita Alia Farah; Gunarianto; Khojanah Hasan
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.v4i1.258

Abstract

Abstract Control over the supply of raw materials is a must for every company that aims to avoid misuse in the form of fraud or waste, because in the business world problems often occur in carrying out production. The purpose of this study are as follows (1) to determine the raw material inventory control applied to CV. Yan Utama Corporation, (2) to determine the number of orders for CV raw material supplies. Yan Utama Corporation on economical order quantities. This research is a qualitative descriptive research, the location of this research is at CV. Main Yan Company Sidobakti street, Paregi Purwodadi Village. This research technique by way of observation, interviews, and documentation. Data analysis was carried out using a tabular approach and a formula approach. The result of this research is CV. Yan Utama controls the supply of pure chemical raw materials using the EOQ method. The number of orders for raw material inventory CV. Yan Utama on the EOQ is 2,936 kg of raw materials which can be ordered every time an order is placed. The frequency of purchasing raw materials in CV. Yan Utama when using the EOQ method which should or is more efficient is 7 times the purchase of raw materials in one period (1 year), while new orders are made by CV. Main Yan is 24 times a year. So that with this evaluation, the time to order raw materials can be more considered with an interval of every 51 days when ordering pure chemical raw materials. Keywords: Inventory Control, Inventory Orders, Raw Materials.
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  
Analisis Penerapan Prinsip Good Corporate Governance Dalam Pengelolaan Dana Desa (Studi Kasus Di Desa Kedunglo Kecamatan Asembagus Kabupaten Situbondo) Eka Rimba Putra Martha Pratama; Dwi Anggarani; Khojanah Hasan
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 1 : September (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidika
Publisher : Shofanah Media Berkah

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

Abstract

This research was conducted in relation to the application of the principles of good corporate governance in the management of village funds by the village government with a public sector accounting perspective in Kedunglo Village. The purpose of this study was to determine the application of the principles of good corporate governance in the management of village funds by the Kedunglo Village Government. This research was conducted because in the implementation of village accountability, the accountability carried out by the village government often experienced delays due to the lack of village apparatus in carrying out their duties in making reports on activities that had been carried out. in each record which is still difficult to understand. This research was conducted in Kedunglo Village using a qualitative descriptive approach method in the form of interviews with sources, documentation archives or photographs. there are still deficiencies that need to be fixed again. The non-optimal application of the principles of good corporate governance in the village of Kedunglo still lacks good coordination between village officials.
Pendampingan Penyusunan Rancangan Paket Wisata Menggunakan Metode Analisis Value Chain pada Wisata Kampung Warna-Warni Jodipan Hanif Rani Iswari; Khojanah Hasan; Zulkifli; Ika Fitria Nur Hamida; Lely Dista Safitri; Maya Ratnasari
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.626

Abstract

Jodipan Colorful Village (KWJ) in Malang City has become an attractive tourist destination, changing its image from a slum village to a beautiful and clean village. The community service program with the title "Assistance in the Preparation of Tour Package Designs Using the Value Chain Analysis Method in Jodipan Colorful Village Tourism" aims to increase the attractiveness and income of tourism in KWJ through the preparation of tour packages. Jodipan Colorful Village (KWJ) in Malang City has succeeded in achieving a significant increase in tourist attraction and income through a mentoring program that focuses on preparing tour packages. First, in the data collection stage through Focus Group Discussion (FGD), KWJ's key values were identified: aesthetics, education and social interaction. The results of the FGD provide an overview of these values, forming the basis for formulating tour package ideas. Second, the implementation stage is carried out with assistance from the service team to the KWJ management. By using the value chain analysis method, tourism package ideas such as educational, social and culinary are generated. This process involves understanding activities that create added value for tourists, optimizing resource utilization and increasing efficiency. Third, trials and launching are carried out involving tourism stakeholders. Tour packages are tested on tourists, and the results are used for improvement. The launch was carried out via social media to increase promotion. This program succeeded in formulating 4 tour packages (Color Package, Warni Package, Jodipan Package, KWJ Package) based on the results of value chain analysis. The results are supported by positive responses from tourists during trials and launching, showing high potential attraction.
Analisis Efektivitas Penerapan Aplikasi Sistem Keuangan Desa dalam Pengelolaan Keuangan Desa pada Desa Majang Tengah Kabupaten Malang Lusi Faudiana; M. Sodik; Khojanah Hasan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/xrwnfa69

Abstract

The Financial and Development Supervisory Agency (BPKP) manages village finances using the siskuedes application system. With this system, the village government can run village finances with good administrative quality for a village. this system aims for the government to run village finances more easily and efficiently in village financial reports. There are also benefits of Siskeudes also supported by the results of research showing that the application of Siskeudes has a very positive impact on time and cost efficiency. this research sample was taken in Majangtengah village, dampit subdistrict. data collection using the text method of interviews with village officials. in this data analysis, researchers processed data from interviews with village officials which the researchers then concluded according to the standards of domestic government regulations NO 20 of 2018. in the study, researchers concluded that the application of the SISKEUDES application in the village was effective and efficient in a transparent and accountable manner.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Safita Ningrum; Gunarianto Gunarianto; Khojanah Hasan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/r89kdy48

Abstract

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.
Peningkatan Spirit of Life dan Minat Kewirausahaan pada Lansia Khojanah Hasan; Wiwin Purnomowati; Niken Paramita; Survival Survival
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.4190

Abstract

Lansia mengalami penurunan fisik dan psikologis alami seiring bertambahnya usia. Lansia sehat dapat hidup mandiri dan produktif, sedangkan lansia yang tidak sehat menjadi tanggungan keluarga atau negara. Program pengabdian masyarakat ini mengidentifikasi perlunya kegiatan yang meningkatkan semangat hidup lansia dan memanfaatkan potensi kewirausahaan untuk sumber pendapatan panti. Subjek dalam pelaksanaan kegiatan pengabdian ini adalah Panti Jompo Peduli Kasih KNDJH yang berlokasi di Kota Malang. Pelaksanaan pengabdian meliputi senam pagi, penyuluhan kewirausahaan, sharing session, dan evaluasi. Tujuan kegiatan ini adalah meningkatkan kesehatan, kesejahteraan, dan kemandirian lansia, serta kepercayaan diri pengurus panti untuk mengembangkan usaha.
Co-Authors Aliviatus Zahro Ana Sopanah, Ana Beatriks Doke Meo Citra Bella Nikita Deny Kurniawan Devi Nurul Qomariah Dini Fitria Silma Dita Alia Farah Dwi Angarani Dwi Anggarani Dwi Anggrani Dwi Nur Saputra Eka Rimba Putra Martha Pratama Eko Teguh Leksono Elsa Maria Freitas Elysabeth Permatasari Endah - Puspitosarie Farid Fathurrahman Febriani Tri Setyaning Tyas Finzeca Mariano Fitria Nur Erawati Fitria Nur Erawati Fitriana Nur Ica Dewi Guido Vandy Chrisdian Gunarianto Gunarianto Gunarianto Hanif Rani Iswari Ika Fitria Nur Hamida Inas Fadhilah Alya Fa’iza Kholifah Kholifah Lely Dista Safitri Levya Febriyanti Elwarin Listyana Era Murti Lusi Faudiana Marjani Ahmad Tahir Maslika Maslika Maya Ratnasari Michael Oscar De Anthonio Sudi Nadia Vita Melinda Nia Wahyu Febriyani Niken Paramita Pradita Wahyu Delfiana Rani Diva Ardelia Ratna Kartika Tungga Dewi Safita Ningrum Shella Anggun Merdiana Siti Nur Aini Sodik Sodik SURVIVAL - - Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Triyanti Maulidiyah Ummi Marzuqoh M Untung Wahyudi Veva Samudra Umasugi Wiwin Purnomowati Wukir Janu Anggaluh Loga Zulkifli