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All Journal Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal MISSY (Management and Business Strategy) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Journal of Economics, Business, Management, Accounting And Social Sciences Ekomania JEMABITEK JEPENDIMAS
yuliastuti, rika
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Akuntabilitas Publik Pada Pengelolaan Zakat Mal Sebagai Solusi Pengentasan Kemiskinan yuliastuti, rika
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1777

Abstract

This research takes the title Public Accountability in Zakat Mal Management as a Solution for Poverty Alleviation. The background of this research is the problem of poverty which is still a serious problem in Indonesia. And even though various programs have been implemented in an effort to solve the problem of poverty, it seems as if the problem of poverty has never been resolved.The aim of the research is to determine public accountability and the impact of zakat mal on poverty alleviation in Indonesia. The method used is a descriptive qualitative method approach and content analysis techniques.From studies conducted on various literature and analyzing existing data, it can be seen that there is a positive influence between the distribution of zakat mal and poverty alleviation in many areas in Indonesia. Several areas that distribute zakat malls are able to reduce poverty levels. This shows that effective distribution of zakat mal can help reduce poverty in Indonesia. The portrait of public accountability and the success of poverty alleviation programs was also seen in the government of Umar bin Abdul Aziz in the Umayyad era, when there were no longer any people willing to accept the distribution of zakat mal assets because people felt they no longer had the right to these assets. The government of Umar bin Abdul Aziz's era was able to completely eradicate poverty and poverty in just a short period of government, namely three years.
Perilaku Pengusaha Truck Trailer dalam Pelayanan Jasa di tinjau dari Etika Bisnis Kota Surabaya: (Studi Kasus CV. Global Jaya Samudra) Ansondi, Peppy Nur; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 4 (2023): MAY 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

This study aims to determine the behavior of Joint Trailer Truck entrepreneurs towards customers and to find out the review of Business Ethics in service behavior. This research uses qualitative methods with primary data collection techniques in the form of interviews and data analysis techniques used in the form of data collection, data reduction and conclusions. the results of this study are service behavior at CV Global Jaya Samudra in Surabaya city is still bad or not good. This research is proven based on the results of interviews with customers or tenants in these services. Informants said that service to tenants was still not good. Meanwhile, good service ethics must fulfill the following 5 principles (1) tawhid, (2) responsibility, (3) balance or justice, (4) free will, (5) virtue.
ANALISA PENGARUH ETIKA PROFESI DALAM PENINGKATAN LABA RUGI: (Di UMKM Rumah Jamur Alam Lestari) Putri Arifin, Rizkymarshanda; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 2 (2024): JANUARY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

Micro, small, and medium enterprises play a crucial role in addressing economic challenges within the community. These enterprises often encounter various obstacles in their operations, including navigating through economic systems to manage issues such as profitability and losses. Adhering to professional ethics is essential, and it involves careful consideration of ethical guidelines. This article employs a qualitative research method, specifically a literature review study approach, to analyze the impact of professional ethics on the financial performance of micro, small, and medium enterprises. It is imperative for all economic actors to integrate professional ethics and business ethics into their business practices. The findings of this study underscore the significance of upholding professional ethics as a means to foster a new level of consciousness in business operations. Business ethics are instrumental in ensuring that ethical employees contribute to the success of the company. The application of professional ethics demonstrates a positive influence on the financial outcomes of micro, small, and medium enterprises.
PENERAPAN PSAK NO. 23 PADA PROSEDUR PENGAKUAN PENDAPATAN DI PERUM LPPNPI CABANG SURABAYA Maimunah, Siti; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The objective of this study is to analyze the application of PSAK No. 23 in revenue recognition procedures at Perum LPPNPI Surabaya Branch, particularly in the context of contracts with customers. This research focuses on the recognition of transactions when the services offered by LPPNPI have been completed and explores the measurement of PJNP Government Regulation (PP) rates and the presentation of related profit and loss. PSAK No. 23 is the main reference in revenue recognition that is relevant for business entities, including income from services provided. This study uses a qualitative approach by interviewing relevant staff and analysing documents related to payment recognition procedures. The results show that the application of PSAK No. 23 requires an in-depth understanding of the relevant accounting principles and the specific business context, especially in dealing with situations where customers contact the service after the service has been provided, the measurement of the appropriate LGAP rate, and the accurate presentation of profit or loss. The practical implication of this study is to provide guidance to Perum LPPNPI Surabaya Branch and other business entities in improving compliance with applicable accounting standards, ensuring proper measurement of PP PJNP tariffs, and transparent and accurate presentation of profit or loss in financial reports.
PENERAPAN SAP (SYSTEM ANALYSIS AND PRODUCT IN DATA PROCESSING) BERBASIS ICT PADA AKUNTABILITAS LAPORAN KEUANGAN PERUM LPPNPI CABANG SURABAYA Nursyifa Sofian, Dara; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 5 (2024): JULY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The primary goal of this research is to investigate the effectiveness of using System Analysis and Product in Data Processing (SAP) in enhancing the accountability and transparency of financial reports, as well as improving the accuracy of these reports. To achieve this objective, a qualitative approach was employed, involving interviews with employees as the primary method of data collection. The study was carried out within the Finance Unit of Perum LPPNPI Surabaya Branch, where SAP has been successfully implemented. The findings from the research indicated that the integration of SAP has positively impacted the accountability of financial statements and has contributed to enhancing the transparency of these reports.
AKUNTANSI TRANSLASI DENGAN SISTEM MONETER ISLAM SEBAGAI SOLUSI ALTERNATIF TREN INFLASI GLOBAL Yuliastuti, Rika
Journal MISSY (Management and Business Strategy) Vol 4 No 1 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v4i1.2440

Abstract

ABSTRACT The inflation fluctuates in all countries, impacting the process of preparing financial reports. Especially if the business or organization operates in several countries and needs to report its financial condition periodically. The aim of research is to have an overview of the mechanism of translation accounting when inflation occurs and the comparison if translation accounting is carried out using the Islamic monetary system. The method used is a descriptive qualitative method approach and content analysis techniques. From studies conducted on various literature and analyzing existing data, it can be seen that fluctuating currency values ​​are a particular challenge in the international business environment. Also related to this is an increase in the value of money for goods and services known as inflation. Accounting for price changes is relevant to international businesses and organizations, since inflation rates vary substantially between countries today. And affect financial reporting as a distorting effect of inflation. The Islamic monetary system is an alternative solution for presenting accurate financial information to business entities or organizations, because of its stable exchange rate. The Islamic monetary system has stability of the exchange rate, because the exchange rate is independent, cannot be intervened by anyone and any policy. Keywords: Translation Accounting, Islamic Monetary, Global Inflation
Analisis Potensi Pemasaran Minuman Coklat Kekinian Berbasis Gluten-free Sebagai Upaya Pengembangan UMKM di Kecamatan Wonocolo, Surabaya Yuliastuti, Rika; Indayani W, Gitta; Rosalinda, Ginanjar
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 1 (2024): JANUARI
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i1.18

Abstract

The cacao plant, Theobroma cacao, is the source of cocoa beans that play a crucial role as the basic ingredient in chocolate manufacturing. In addition to its existence as a food product, chocolate also has a significant economic impact in various countries. The process of fermenting and drying cocoa beans into ready-to-consume chocolate has been ongoing since ancient times to the modern era, signifying its unbeatable popularity as well as ever-growing opportunities for culinary innovation. In this context, this study devotes attention to the development of gluten-free chocolate beverage products as a strategy to diversify products and improve the competitiveness of micro, small, and medium enterprises (MSMEs) in Wonocolo District. The focus on health and affordable prices are the main points in the effort to create products that not only satisfy consumer tastes but also support healthy lifestyles. This research not only seeks to identify the marketing potential of gluten-free chocolate drink products, but also analyzes the most effective marketing methods, with an emphasis on digital platforms as the main tool to reach the target market. The results highlighted that residents of Wonocolo Sub-district, Surabaya, showed a positive response to the product innovation, signaling a large market potential in the area. Through this approach, it is expected that the development of gluten free chocolate beverage products will not only positively impact MSMEs in Wonocolo Sub-district, but also trigger a wider consumption trend of innovative chocolate products, which in turn can open up further opportunities for innovation in the culinary industry.
Analisis Penjualan Jajanan Cireng pada Usaha Cimbul ’’Cireng Gembul’’ sebagai Inovasi UMKM di Kecamatan Rungkut, Surabaya N, Karunia Tripuspa; Rosidah, Nabila; Yuliastuti, Rika
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18397

Abstract

Analisis penjualan jajanan cireng pada usaha Cimbul "Cireng Gembul" di Kecamatan Rungkut, Surabaya, mengungkapkan berbagai faktor yang mempengaruhi keberhasilan usaha kuliner ini. Dengan pendekatan deskriptif kualitatif, penelitian ini mengeksplorasi aspek-aspek seperti kualitas produk, harga, layanan pelanggan, kondisi pasar, persaingan, dan strategi promosi. Hasil penelitian menunjukkan bahwa pengelolaan yang efektif terhadap faktor-faktor tersebut berkontribusi signifikan terhadap peningkatan penjualan. Kualitas produk yang tinggi dan harga yang kompetitif menarik minat konsumen, sementara layanan pelanggan yang baik menciptakan pengalaman positif. Selain itu, promosi melalui media sosial berhasil menjangkau generasi muda, yang menjadi target utama. Selama 11 minggu, total penjualan mencapai Rp. 8.250.000 dengan keuntungan bersih sebesar Rp. 2.283.400. Temuan ini menegaskan pentingnya strategi terintegrasi dalam mencapai tujuan bisnis di industri kuliner yang semakin kompetitif.
Sistem Informasi Akuntansi Pelayanan Jasa Rawat Jalan Dan Rawat Inap Pasien Umum Pada Rumah Sakit X Surabaya Zakia, Shamilatus; Yuliastuti, Rika
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1271

Abstract

Hospitals need an integrated accounting information system to manage complex financial transactions in outpatient and inpatient services. This study aims to analyze the implementation of the accounting information system at Hospital X Surabaya and identify obstacles and solutions to improve its effectiveness. The research method uses a qualitative descriptive approach through case studies with data collection techniques in the form of interviews, direct observation, and document analysis. The results of the study show that the Hospital Management Information System implemented since 2019 has succeeded in increasing operational efficiency by reducing billing time from 15 minutes to 3 minutes and reducing recording errors from 5% to 0.5%. However, there are obstacles in the form of limited server capacity during peak hours, limited customization features, and dependence on internet connections. The study recommends improving server infrastructure, developing customization features, implementing an automatic backup system, and ongoing training to improve system effectiveness.
Implementasi Pembelajaran Praktik Akuntansi Syariah Melalui Program Magang pada Perusahaan Properti Berbasis Prinsip Islam dwi kurniawan, Ananda; Yuliastuti, Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 4 (2025): MAY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i4.198

Abstract

Penelitian ini menganalisis implementasi pembelajaran praktik akuntansi syariah melalui program magang pada perusahaan properti yang menerapkan prinsip-prinsip Islam. Menggunakan pendekatan kualitatif dengan desain studi kasus, penelitian ini dilakukan di PT Madinah Cipta Nusantara selama tiga bulan (April-Juli 2025). Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen perusahaan. Hasil penelitian menunjukkan bahwa program magang memberikan dampak signifikan terhadap peningkatan kompetensi teknis mahasiswa dalam penerapan PSAK Syariah dan pengembangan soft skills profesional. Mahasiswa mengalami peningkatan pemahaman dalam pencatatan transaksi syariah, penyusunan laporan keuangan berbasis prinsip Islam, dan strategi pemasaran properti halal. Faktor-faktor yang mempengaruhi efektivitas pembelajaran meliputi kualitas mentoring, variasi aktivitas magang, dan dukungan supervisor berpengalaman. Penelitian ini memberikan kontribusi terhadap pengembangan kurikulum akuntansi syariah dan penguatan kemitraan perguruan tinggi dengan industri syariah untuk meningkatkan kesiapan kerja lulusan.
Co-Authors Abdul Hamid Afif Maulana Ansondi, Peppy Nur Darius Bulu, Arnol dwi kurniawan, Ananda Firdaus, Ahmad Agung Indayani W, Gitta Ladysie, Ramadani N, Karunia Tripuspa Nadya Noviani, Karunia Tripuspa Nurhidayanti, Alfin Yulia Nursyifa Sofian, Dara Prastika, Maulidya Putri Arifin, Rizkymarshanda Rosalinda, Ginanjar Rosidah, Nabila Siti Maimunah Wafiroh, Hibatin Zakia, Shamilatus