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All Journal Jurnal MD Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi BENING International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Ardhi: Jurnal Pengabdian dalam Negri Inspirasi: Jurnal Pengabdian Masyarakat Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Sheila Kusumaningrum
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Penyuluhan Dan Tata Literasi Keuangan Syariah Pengaturan Keuangan Keluarga Di Kota Ternate Selatan Rizki Wahyu Utami Ohorella; Sheila Kusumaningrum; Sitti Mukaramah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): Desember : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v1i6.94

Abstract

The importance of knowledge related to Islamic finance and management related to Islamic finance, so that people are not trapped in debt, such as online loans, want financial institutions that provide loans with very large interest to the community. The purpose of this community service is to provide knowledge on the importance of sharia financial literacy and sharia financial management procedures. The method of implementing this community service uses the method; FDG: Lectures, Practices and Participant Assistance. The implementation of this community service was on December 16, 2023, at one of the meeting places in Sasa village, independent PKM activities were held in the afternoon at 13.00 Wit until completion. Participants who attended this PKM activity were 25 people consisting of mothers in Sasa village.
Audit Manajemen dalam Pengendalian Persediaan Barang Dagang Sheila Kusumaningrum; Andi Arifwangsa Adiningrat; Rustan Rustan; Pratiwi Hamzah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3329

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis audit manajemen dalam pengendalian persediaan barang dagang pada Supermarket dan UMKM. Pendekatan dalam peelitian ini yaitu pendekatan kualitatif deskriptif. Sumber data penelitian ini menggunakan data primer maupun data sekunder, Teknik pengumpulan data yang yang dilakukan dalam penelitian ini adalah study literature, dokumentasi, study pustaka dan wawancara kepada suatu informan yang berasal dari para manajemen supermarket dan pelaku UMKM bidang sektor pakaian yang berlokasi pada Kota Makassar (Provinsi Sulawesi Selatan) dan Mamuju (Provinsi Sulawesi Barat). Adapun jumlah informan dalam penelitian ini berjumlah 5 orang.. Adapun Langkah-langkah analisis data yang digunakan dalam penelitian mulai tahap reduksi data, pengumpulan data, penyajian data sampai penarikan kesimpulan.  Hasil Penelitian ini menunjukkan bahwa audit manajemen yang dilakukan secara berkala, rutin dan teratur oleh Supermarket maupun UMKM untuk mengelola dan mengendalikan persediaan barang dagang secara efektif dan efisien, serta mengoptimalkan biaya, meningkatkan profitabilitas dan meminimalkan risiko kerugian sehingga mencapai keberlanjutan operasional yang lebih baik. Langkah-langkah ini membantu menjaga keseimbangan antara persediaan yang cukup untuk memenuhi permintaan pelanggan dan penghindaran dari persediaan yang berlebihan atau penyusutan yang tidak terkendali.  
Neraca Kehidupan Dan Laba Rugi Kehidupan : Pengelolaan Keuangan Bisnis Yang Seimbang Dengan Kehidupan Pribadi Rustan Rustan; Andi Arifwangsa Adiningrat; Ummu Kalsum; Sitti Zulaeha; Sheila Kusumaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10236

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis neraca kehidupan dan laba rugi kehidupan dalam pengelolaan keuangan bisnis dengan kehidupan pribadi. Penelitian ini menggunakan pendekatan fenomenologi yang bersifat kualitatif, dengan paradigma interpretif sebagai payung penelitian. Adapun teknik pengumpulan data yang digunakan untuk penelitian ini adalah teknik wawancara, pengamatan /observasi, dan dokumentasi. Hasil penelitian ini menunjukan bahwa neraca kehidupan memberikan dampak positif walupun belum optimal dalam pengelolaan keuangan usaha dengan kehidupan pribadi, Laba rugi kehidupan memberikan dampak negative dalam pengelolan keuangan dengan kehidupan pribadi, UMKM dapat menciptakan keseimbangan usaha dunia dan diakhirat dalam pengelolaan keuangan dengan baik dan positif. Kata kunci: Manajemen Keuangan, Keuangan Bisnis, Neraca Kehidupan, Laba Rugi Kehidupan dan UMKM
BALANCED SCORECARD DALAM PENGUKURAN DAN OPTIMALISASI KINERJA DI UNIVERSITAS X: PENDEKATAN ANALITIS aksan, ismul; Sinen, Kasim; Kusumaningrum, Sheila; Mahu, Rusna
JURNAL MANAJEMEN DAKWAH Vol. 10 No. 2 (2024)
Publisher : UIN Sunan Kalijaga

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

Abstract

This study aims to evaluate the performance of University X using a Balanced Scorecard (BSC) framework adapted to the context of higher education in Indonesia, such as measurements covering service inclusiveness, locally-based academic innovation, and university funding sustainability. A total of 230 participants were selected, consisting of 99 educators, 44 administrative staff, and 87 students. Data were collected through questionnaires, documentation, and literature studies with random sampling techniques to obtain respondents. The study used quantitative methods, analyzing both financial and non-financial metrics. The results of data analysis show the following performance results: (1) The financial perspective shows consistent improvement, with financial performance rated as economical, highly effective, and increasingly efficient throughout 2021 to 2023. (2) The customer perspective shows a high level of satisfaction in all dimensions, with powerful results in the reliability and assurance dimensions. (3) The internal business process perspective reflects good operational efficiency, and (4) the learning and growth perspective shows excellent results in capacity building and institutional development. This research provides a comprehensive assessment of the performance of University X, as well as offers insights for future strategic improvements in higher education institutions.
PELATIHAN PENYUSUNAN DAN PELAPORAN SPT TAHUNAN PADA UMKM DI KECAMATAN TOBELO Sinen, Kasim; Malik , Mahardika Catur Putriwana; Kusumaningrum , Sheila; Santoso, Septy Indra
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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

Abstract

The purpose of this Community Service (PKM) activity is to provide an understanding to MSMEs about their tax obligations, namely accounting, depositing, and reporting taxes. This PKM activity was carried out in September 2024, this PKM was attended by the local government and MSME actors who were fostered by the PKM Partner, namely the Tobelo Cooperative and MSME Service. The method used in this PKM activity is the socialization method, where this socialization method includes education and counseling as a means of transferring knowledge and education in the form of lectures, tutorials and discussions. The material provided includes tax regulations, understanding of tax income and other tax obligations, as well as training in reporting Annual Tax Returns for MSMEs. The results obtained from this PKM activity are to make MSMEs more aware of their tax obligations which are not only calculating and depositing but also reporting as part of taxpayer compliance.
Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies Rustan, Rustan; Syamsuddin, Syamsuddin; Idrawahyuni, Idrawahyuni; Nurjanna, Nurjanna; Asmasary, Andi Arwinny; Kusumaningrum, Sheila; Adiningrat, Andi Arifwangsa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6902

Abstract

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.
Audit Internal Sebagai Kompas Keuangan Apotek: Fondasi Tenaga Kerja Yang Akuntabel Dalam Menjaga Aliran Dana Demi Ketersediaan Obat Esensial Rustan; Asmasary, Andi Arwinny; Adiningrat, Andi Arifwangsa; Kusumaningrum, Sheila; Asdi; Thahir, Fera Firyal
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8458

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran audit internal sebagai Kompas keuangan dalam memastikan ketersediaan obat esensial di Apotek, serta menelaah persepsi tenaga kerja terhadap fungsi audit tersebut. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dan observasi pada apotek di wilayah penelitian. Analisis data dilakukan dengan tahapan reduksi data, penyajian data, dan penarikan Kesimpulan. Untuk menjaga validitas temuan, digunakan teknik triangulasi sumber dan metode, serta verifikasi ulang kepada informan (member check).. Hasil menunjukkan bahwa audit internal berperan penting dalam menertibkan arus kas, mengarahkan pengadaan obat berdasarkan prioritas kebutuhan, serta membangun budaya kerja yang transparan dan akuntabel. Namun, masih ditemukan kesenjangan pemahaman di kalangan tenaga kerja mengenai fungsi strategis audit. Diperlukan pelibatan aktif dan pelatihan bagi staf untuk memperkuat efektivitas audit dalam sistem pengelolaan apotek. Audit internal yang dijalankan secara menyeluruh terbukti mendukung efisiensi keuangan dan keberlangsungan pelayanan kesehatan melalui ketersediaan obat esensial
The Influence of Regional Original Income, Special Allocation Funds, General Allocation Funds and Revenue Sharing Funds on Capital Expenditures in Regencies and Cities in North Maluku Province in 2017-2024 Mulyaningsih, Eka; Hormati , Asrudin; Kusumaningrum, Sheila
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8728

Abstract

The purpose of this study is to identify the effect of Local Revenue, Special Allocation Fund, General Allocation Fund and Revenue Sharing Fund on Capital Expenditure in Regencies and Cities in North Maluku Province in 2017-2024. The data of this study are secondary data obtained from the Directorate General of Fiscal Balance. The data collection method uses statistical tests, which means that the entire population is used as a sample. The number of samples studied in this study was 80 samples. The research instrument used was multiple linear regression test using Eviews. The results of the study showed that Local Revenue and General Allocation Fund had a positive and significant effect on Capital Expenditure. While General Allocation Fund and Revenue Sharing Fund did not affect Capital Expenditure
Behavioral Factors Influencing e-Billing System Adoption: Evidence from Individual Taxpayers in Eastern Indonesia Hais, Putri Faradila S; Suwito, Suwito; Kusumaningrum, Sheila
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.607

Abstract

This study investigates the determinants influencing the use of the tax billing system (e-billing) among individual taxpayers at the Primary Tax Office (KPP) in Ternate, Indonesia. Despite government initiatives promoting electronic tax payment systems, the adoption rate of e-billing has declined significantly in recent years. This study draws upon the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to examine the effects of five key factors: social influence, performance expectancy, perceived usefulness, perceived ease of use, and behavioral intention. A quantitative research approach was employed using primary data collected from 100 individual taxpayers through structured questionnaires. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that, individually, social influence, performance expectancy, perceived usefulness, and perceived ease of use do not significantly influence the adoption of the tax billing system. However, behavioral intention has a statistically significant positive effect. Simultaneously, all five variables significantly influence system usage. These findings suggest that taxpayers’ internal motivation and intention play a more pivotal role than external or system-related perceptions. The study contributes to the understanding of e-government adoption behavior in developing regions and offers insights for improving the effectiveness of digital tax services.
Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Tauda, Zanabel Nuriajan; Jeandry, Gregorius; Kusumaningrum, Sheila; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

Abstract

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
Co-Authors Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agatha Christy Situru Aji Saputra Aji, Krishna Aksan, Ismul Andy Hermawan Asdi Asmasary, Andi Arwinny Firmansyah Firmansyah Hais, Putri Faradila S Hamzah, Pratiwi Hormati , Asrudin Hutri Handayani Isra Idrawahyuni, Idrawahyuni Ismi Musdalifah Darsan Iwan Abdy Jeandry, Gregorius Mahardika Catur Putriwana Malik Mahu, Rusna Malik , Mahardika Catur Putriwana Mirda Prisma Wijayanto Mulyaningsih, Eka Ngongano, Ninis Nurjanna Nurjanna Rizki Wahyu Utami Ohorella Rizki Wahyu Utami Ohorella Roni Kurniawan Rusandry Rusandry Rusman Soleman, Rusman Rustan Rustan Rustan Rustan, Rustan Santoso, Septy Indra Sartika Putri Sailuddin Sinen, Kasim Sitti Mukaramah Sitti Mukaramah Sitti Zulaeha SUWITO SUWITO Suwito Suwito Syahrial Maulana Syamsuddin Syamsuddin Tauda, Zanabel Nuriajan Thahir, Fera Firyal Ummu Kalsum Zainuddin, Zainuddin Zandy Pratama Zain