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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 Jurnal Manajemen Sains dan Organisasi (JMSO) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting JAKBS Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Cendekia Ilmiah 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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Akuntabilitas dan Efektivitas Penggunaan Dana Direktorat Kemahasiswaan Universitas Brawijaya untuk Kegiatan Eksekutif Mahasiswa (EM) Tahun 2023 Ratna Kartika Tungga Dewi; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5344

Abstract

The Student Executive Board is a student organization within the campus that acts as the executive body at the university level, led by a Student President or Head of the SEB. The SEB often organizes activities funded by the student affairs directorate of Brawijaya University. Accountability is an obligation that demonstrates responsibility, and responsibility yields consequences. These consequences can be in the form of rewards or sanctions, and effectiveness is a measure that indicates how far the targets (quantity, quality, and time) have been achieved. The Student Executive Board is responsible for the funds provided by the student affairs directorate of Brawijaya University. An activity accountability report is one form of accountability and effectiveness report provided by the Student Executive Board. However, there are still many aspects that need to be considered in the supervision of the funding process and its management. The purpose of this study is to analyze the accountability and effectiveness of the use of funds from the student affairs directorate of Brawijaya University for the activities of the Student Executive Board. This study uses qualitative descriptive analysis. The results of the study indicate that the Student Executive Board (SEB) has implemented accountability and effectiveness in the activities carried out and in the reports submitted.
Penerapan ISAK 35 dalam Penyusunan Laporan Keuangan pada Organisasi Nirlaba Pura Sambi Agung Sapto Argo Kecamatan Ngajum Kabupaten Malang Wukir Janu Anggaluh Loga; Khojanah Hasan; Endah Puspitosarie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5373

Abstract

Many entities, whether for profit or not, use accounting extensively in the management of an entity's finances. Statement of Financial Accounting Standards (PSAK) 45 was previously used to regulate non-profit or not-for-profit entities regarding financial reporting. Now, Interpretation of Financial Accounting Standards (ISAK) 35 regulates these entities. The aim of this research is to ascertain how ISAK 35 is applied to the financial reporting of the non-profit organization Pura Sambi Agung Sapto Argo, Ngajum District, Malang Regency. This research method uses a qualitative method with a descriptive approach. The setting in this research is Sambi Agung Saptor Argo Temple, Ngajum District, Malang Regency, which is located at Jl. Mawar, Kesamben Village, Ngajum District, Malang Regency. It can be concluded that Sambi Agung Sapto Argo Temple, Ngajum District, Malang Regency, in presenting its financial reports, has not implemented ISAK 35 as the currently applicable standard.
Analisis Rasio Keuangan Sebagai Alat Menilai Kinerja Keuangan Perusahaan Penerbangan PT. Citilink Indonesia Periode 2019-2022 Finzeca Mariano; Dwi Anggrani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5407

Abstract

This study aims to evaluate the financial performance of PT Citilink Indonesia from 2019-2022 using financial ratios. The data used in this research were obtained from the official annual reports published on the PT Citilink Indonesia website. The study focuses on three types of ratios: liquidity ratios, profitability ratios, and solvency ratios. By conducting a quantitative analysis of the financial data, this research assesses how these ratios impact the company's financial performance. The results indicate that while the liquidity ratios of PT Citilink Indonesia are inconsistent, there is an improvement in profitability ratios, suggesting that the company has become more efficient in managing its operations. However, the solvency ratios show an increased financial risk that could affect the company's financial stability in the future. Based on these findings, it is recommended that the company implement more effective debt management strategies to mitigate financial risks and enhance overall performance. These findings provide valuable insights for managers and investors to make more informed decisions about the future financial outlook of PT Citilink Indonesia.
Pengelolaan Dana Bos Di SMP Negeri 2 Soa Kecamatan Soa Dalam Upaya Menghasilkan Laporan Pertanggungjawaban Keuangan Yang Akuntabel Periode 2020-2022 Beatriks Doke Meo; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5839

Abstract

This research is about the Management of BOS Funds at SMP Negeri 2 Soa, Soa District in an Effort to Produce Accountable Financial Responsibility Reports (2020-2022 Period). To find out about the management of BOS Funds at SMP NEGERI 2 SOA in an effort to produce accountable financial responsibility reports. in this research is descriptive qualitative with data collection techniques using interviews, observation and documentation studies. The informants in this research are the principal, treasurer, teachers, committee. The results of the research show that the management of BOS funds at SMP Negeri 2 Soa has been going well as seen from a form of accountability that is in accordance with the BOS Fund technical guidelines and has produced accountable financial reports.
Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi, dan Good Corporate Governance Terhadap Kinerja Perusahaan dengan Sustainability Reporting Sebagai Variabel Moderating Selama Masa Pandemi Covid-19 : Perusahaan Farmasi yang Terdaftar di BEI Periode 2020-2022 Rani Diva Ardelia; Gunarianto Gunarianto; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6471

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengaruh pengendalian internal, sistem informasi akuntansi, dan good corporate governance terhadap kinerja perusahaan dengan sustainability reporting sebagai variabel moderating selama masa pandemi covid-19 (pada perusahaan farmasi yang terdaftar di BEI periode 2020-2022). Sampel diambil berdasarkan metode purposive sampling sehingga didapati sampel sebanyak 10 perusahaan dari 12 perusahaan farmasi yang terdaftar di BEI periode 2020-2022 dan teknik analisis data menggunakan Structural Equation Modelling Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa Pengendalian Internal berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan. Sistem Informasi Akuntansi berpengaruh positif dan tidak signifikan terhadap Kinerja Perusahaan. Good Corporate Governance berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan. Sustainability Report berpengaruh positif dan tidak signifikan terhadap Kinerja Perusahaan. Pengendalian Internal berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi. Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi. Good Corporate Governance berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Khojanah Hasan; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3306

Abstract

Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Pengaru Penerapan Standar Akuntansi Pemerintah Kualitas Aparatur Pemerintahan Daerah dan Good Governance Terhadap Kualitas LaporanKeuangan (Studi Kasus Pada Dispenduk Kabupaten Belu Tahun 2021-2023) Revalina Freitas Raimanis; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3532

Abstract

This study aims to analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of local government officials, and the principles of good governance on the quality of financial statements at the Department of Population and Civil Registration (Dispendukcapil) of Belu Regency for the period 2021–2023. The quality of local government financial statements is highly important as a form of accountability and transparency in public financial management. The research method employed is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 41 respondents consisting of officials and employees directly involved in financial management. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, including validity and reliability tests, classical assumption tests, and hypothesis testing using partial (t-test) and simultaneous (F-test) analyses. The results of the study indicate that, partially, the implementation of SAP, the quality of local government officials, and good governance have a positive and significant effect on the quality of financial statements. Among these three variables, good governance has the most dominant influence. Simultaneously, SAP, the quality of local government officials, and good governance significantly affect the quality of financial statements, with a coefficient of determination (R²) of 0.818, meaning that 81.8% of the variation in the quality of financial statements is explained by the three independent variables, while the remaining 18.2% is influenced by other factors outside this study. This study emphasizes that improving the quality of local government financial statements requires a combination of proper regulatory implementation, adequate competence of officials, and good as well as transparent governance.
Implementasi Penyusunan Laporan Keuangan Berdasarkan Isak No 35 (Studi Kasus Panti Asuhan Yasibu Arjowinangun Malang) Ridwan Setyono; Khojanah Hasan; Dwi Aggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3636

Abstract

Non-profit organisations are organisations that do not have commercial objectives in their operations and do not seek to make a profit. As a public sector organisation engaged in social work, orphanages receive funds from donors, so non-profit organisations need to prepare financial statements to fulfil their obligations to internal and external parties who require their financial reports. This study aims to examine the financial statements presented by the Yasibu Arjowinangun Malang Orphanage and then compile the financial statements of the Yasibu Arjowinangun Malang Orphanage based on the applicable Financial Accounting Standards, namely ISAK No. 35. This study is a qualitative descriptive study. The study uses data on cash receipts and cash disbursements in 2024. The data used are primary and secondary data obtained through documentation and interviews. The results of this study present the financial statements of the Yasibu Arjowinangun Malang Orphanage in accordance with ISAK No. 35, consisting of: Comprehensive Income Statement, Statement of Changes in Net Assets, Statement of Financial Position, Cash Flow Statement, and Notes to the Financial Statements.
Co-Authors Aliviatus Zahro Ana Sopanah, Ana Beatriks Doke Meo Citra Bella Nikita Deny Kurniawan Devi Nurul Qomariah Dini Fitria Silma Dwi Aggarani Dwi Angarani Dwi Anggarani Dwi Anggrani Dwi Nur Saputra Eka Rimba Putra Martha Pratama Elysabeth Permatasari Emanuel Antonius Wuri Koten Endah - Puspitosarie Farid Fathurrahman Finzeca Mariano Fitria Nur Erawati Fitria Nur Erawati Fitriana Nur Ica Dewi 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 Maria Erlinda Tanesab Marjani Ahmad Tahir Maslika Maslika Maya Ratnasari Michael Oscar De Anthonio Sudi Nia Wahyu Febriyani Niken Paramita Pradita Wahyu Delfiana Rani Diva Ardelia Ratna Kartika Tungga Dewi Revalina Freitas Raimanis Ridwan Setyono Shella Anggun Merdiana Siti Nur Aini SURVIVAL - - Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Triyanti Maulidiyah Ummi Marzuqoh M Untung Wahyudi Veva Samudra Umasugi Wiwin Purnomowati Wukir Janu Anggaluh Loga Zulkifli