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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Journal of Sharia Economics, Banking and Accounting
Fariyana Kusumawati
Universitas Trunojoyo Madura
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19 Khy'sh Nusri Leapatra Chamalinda; Fariyana Kusumawati
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11517

Abstract

This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual. 
Prediction of Financial Distress in Manufacturing Company: A Comparative Analysis of Springate Model and Fulmer Model Raid Ayasy Shalih; Fariyana Kusumawati
JAFFA Vol 7, No 2 (2019): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i2.6717

Abstract

This research aims to analyze the differences in financial distress predictions between the Springate model and the Fulmer model. The method used in this research is quantitative. The type of data used in this research is secondary data in the form BEI of company financial statements for 2014-2016. The data analysis technique uses the One Way ANOVA test. The results showed that there are significant differences between the Springate model and the Fulmer model in predicting financial distress in manufacturing companies listed on the Indonesia stock exchange during 2014-2016. The most relevant model in predicting financial distress in this study is the Springate model.
PEMBERDAYAAN USAHA MIKRO KECIL MENENGAH PENGOLAH SABUT KELAPA MELALUI INKUBATOR BISNIS DAN TEKNOLOGI TEPAT GUNA Fariyana Kusumawati; Jakfar Sadik
Neo-Bis Vol 10, No 2 (2016): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v10i2.2435

Abstract

Penelitian berujuan untuk menyusun model pemberdayaan dan pengembangan usaha masyarakat pengolah sabut kelapa di Kabupaten Sumenep dan menyusun pembagian peran pemerintah daerah Kabupaten Sumenep berdasarkan tugas pokok dan fungsi Satuan Kerja Pemerintah Daerah (SKPD). Metode analisis data yang digunakan untuk mencapai tujuan adalah Importance Performance Analisis (IPA) untuk mengukur hubungan antara tingkat permasalahan dan prioritas penanganan dalam pengembangan usaha masyararakat pengolah sabut kelapa dan Partisipatory Rapid Appraisal (PRA) untuk mengetahui Tehnologi Tepat Guna yang sesuai dengan kebutuhan dan  kemampuan masyarakat sekitar. Metoda PRA bertujuan menjadikan warga masyarakat sebagai peneliti, perencana, dan pelaksana program pembangunan dan bukan sekedar obyek pembangunan.Berdasarkan hasil analislis dengan metode  Importance Performance Analisis (IPA) diperoleh gambaran tentang UMKM pengolah sabut kelapa di Kabupaten Sumenep performnya rendah dan masyarkat maupun pemerintah daerah menganggap ini penting sekali sehingga butuh penanganan dengan segera, yaitu: (1) peningkatan skill UMKM pengolah sabut kelapa, (2) penguatan kelembagaan UMKM pengolah sabut kelapa, (3) penguatan akses terhadap teknologi tepat guna, (4) pendampingan yang intensif (inkubator), dan (5) penguatan akses ke lembaga permodalan. Sedangkan hasil analisis melalui metode PRA menunjukkan bahwa model Model pengembangan UMKM pengolah sabut kelapa mengacu pada hasil kondisi eksisting dan kepentingan masyarakat sehingga terpilih Model Inkubator Bisnis dan Tekhnologi dalam pengembangan UMKM pengolah sabut kelapa di Kabupaten Sumenep.
Analisis Pengaruh Karakteristik Perusahaan dan Kebijakan Dividen Terhadap Return Saham Muthohirin Muthohirin; Fariyana Kusumawati
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 6, No 1 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i1.7856

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh karakteristik perusahaan dan kebijakan dividen terhadap return saham pada perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek Indonesia periode 2018-2020. Variabel bebas yang diujikan meliputi rasio solvabilitas (DER), likuiditas (CR), profitabilitas (ROE), aktivitas (TATO), ukuran perusahaan, dan kebijakan dividen (DPR). Sampel penelitian sebanyak 18 perusahaan dengan metode purposive sampling. Teknik analisis data menggunakan uji asumsi klasik dan uji hipotesis dengan program SPSS versi 25. Hasil pengujian membuktikan variabel solvabilitas (DER), likuiditas (CR), profitabilitas (ROE), aktivitas (TATO) tidak berpengaruh terhadap return saham, sedangkan variabel ukuran perusahaan dan kebijakan dividen (DPR) berpengaruh signifikan dan negatif terhadap return saham.
Firm characteristics and Biological Asset Disclosure on Agricultural Firms Anita Carolina; Fariyana Kusumawati; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.512 KB) | DOI: 10.9744/jak.22.2.59-71

Abstract

Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
Factors Influencing Students' Interest in Taking the Accounting Technician Certification Exam Fariyana Kusumawati; Yudhanta Sambharakreshna; Anis Wulandari
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52182

Abstract

This study aims to examine student interest in taking the accounting bachelor's certification exam in the accounting study program at Trunojoyo University, Madura. Factors in this study include facilities and infrastructure, instructor competence, learning methods, competency certification implementation, and certification benefits. This study used a multiple linear regression model. The population and sample were active accounting students in their fourth semester and above. The sampling technique used was purposive sampling. The results showed that facilities and infrastructure, learning models, and certification benefits influenced student interest in taking the accounting professional certification exam. Instructor competence and competency certification implementation did not. The impact of this study on students is that it can increase motivation to obtain competency certification, and for the accounting study program, it can improve the quality of learning supported by adequate facilities and infrastructure
Analisis Faktor-Faktor yang Mempengaruhi Kebebasan Finansial Mahasiswa Universitas Trunojoyo Madura Nur Aini Istiqamah; Fariyana Kusumawati
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.247

Abstract

Kebebasan finansial atau dikenal dengan financial freedom merupakan suatu kondisi yang memungkinkan individu memperoleh kebebasan dalam urusan finansial, sehingga mampu menentukan pilihan dalam mengelola keuangannya sesuai dengan harapan dan tujuan hidupnya Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengelolaan keuangan, pola pikir keuangan, dan investasi terhadap kebebasan finansial. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner yang disebarkan kepada sejumlah responden. Datanya dianalisis dengan uji regresi linier berganda menggunakan aplikasi IBM SPSS 25. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling yaitu teknik penentuan sampel dengan menggunakan pertimbangan tertentu, yang kemudian diperoleh 393 responden. Hasil penelitian ini menunjukkan bahwasannya literasi keuangan, pola pikir keuangan dan investasi berpengaruh positif terhadap kebebasan finansial mahasiswa Universitas Trunojoyo Madura. Sedangkan variabel perilaku keuangan berpengaruh negative terhadap kebebasan finansial mahasiswa Universitas Trunojoyo Madura.
Meningkatkan Literasi Keuangan dan Pengendalian Utang Pada UMKM di Kabupaten Pamekasan, Madura Yudhanta Sambharakreshna; Fariyana Kusumawati; Nurul Kompyurini; Anis Wulandari
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 2 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i2.485

Abstract

This community engagement program aims to strengthen financial literacy and debt management skills among Micro, Small, and Medium Enterprises (MSMEs). Field findings indicate that many entrepreneurs still struggle with fundamental aspects of financial management, such as recording transactions, distinguishing between personal and business funds, and developing repayment plans. To address these issues, the program applied a combination of awareness-building activities, training sessions, interactive simulations, and mentoring. Pre-test and post-test evaluations revealed significant improvements in participants’ ability to maintain daily cash flow records, prepare simple income statements, and design repayment schedules aligned with business cash flow. Furthermore, behavioral changes were evident, as participants began to separate business and personal finances through dedicated bank accounts or digital bookkeeping tools. The program’s positive effects extended beyond managerial skills, fostering greater confidence among business owners, improving access to formal financing, and enhancing collective awareness of financial literacy as a foundation for sustainable enterprises. These results demonstrate that structured and practical educational interventions can help MSMEs overcome recurring challenges related to capital and debt management, while simultaneously strengthening their competitiveness and long-term sustainability.Keywords: Financial Literacy, Debt Management, MSMEs, Cash Flow, Sustainability
Pengaruh Keputusan Investasi Terhadap Finansial Freedom Pada Pelaku UMKM di Madura Fariyana Kusumawati; Nurul Kompyurini
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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

Abstract

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom
Co-Authors Anis Wulandari Carolina, Anita Khy’sh Nusri Leapatra Chamalinda Kompyurini, Nurul Muthohirin Muthohirin Nur Aini Istiqamah Raid Ayasy Shalih Sadik, Jakfar Wulandari, Anis Yudhanta Sambharakreshna Yudhanta Sambharakreshna