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All Journal Bulletin of Management and Business Jurnal Ekonomi Kreatif Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Journal of Management Research and Studies
Khojanah Hasan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DI KELURAHAN WONOKOYO KOTA MALANG Muliana, Anisa Putri; Ana Sopanah; Khojanah Hasan
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.15

Abstract

ABSTRAK Akuntabilitas publik merupakan kewajiban pihak pemegang amanah untuk memberikan pertanggungjawaban, menyajikan, melaporkan, dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggungjawabnya kepada pemberi amanah yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut. Tujuan dari penelitian ini adalah untuk menganalisis akuntabilitas dan transparansi laporan keuangan di Kelurahan Wonokoyo Kecamatan Kedungkandang Kota Malang. Penelitian ini menggunakan metode deskriptif kualitatif, yang bertujuan untuk mengumpulkan informasi aktual dan terperinci, mengindentifikasi masalah, dan membuat perbandingan atau evaluasi. Teknik pengumpulan data yang digunakan oleh peneliti meliputi wawancara dan dokumentasi. Peneliti melakukan wawancara dengan individu yang dianggap mampu memberikan informasi yang komprehensif dan relevan. Memastikan data yang diperoleh dapat dipercaya. Hasil dari penelitian ini menunjukkan bahwa praktik akuntabilitas telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010 mengenai sistematika penyusunan laporan. Namun, terkait transparansi, peneliti melihat masih kurangnya keterbukaan kepada publik terkait hasil pertanggungjawaban, khususnya dalam bentuk laporan keuangan. ABSTRACT Public accountability is the obligation of the trustee to provide accountability, present, report, and disclose all activities and activities that are his responsibility to the trustee who has the right and authority to request this accountability. The purpose of this research is to analyze the accountability and transparency of financial reports in the Wonokoyo Subdistrict, Kedungkandang District, Malang City. This study utilizes a qualitative descriptive method, aiming to collect actual and detailed information, indentify problems, and make comparisons or evaluations. The data collection technique used by the researcher includes interviews and documentation. The researcher conducted interviews with individuals considered capable of providing comprehensive and relevant information. Ensuring the data obtained is reliable. The results of this research indicate that the accountability practices comply with Government Regulation No. 71 of 2010 regarding systematic report preparation. However, concerning transparency, the researcher observed that there is still a lack of openness to the public regarding accountability outcomes, specifically in the form of financial reports.
Analysis of the Application of "SME Accounting" in the Preparation of Financial Reports Erdita Putri Setyoningrum; Khojanah Hasan; Indah Dewi Nurhayati; Irfan Fatoni
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

MSMEs are a major milestone in supporting the Indonesian economy, but with the advantages that MSMEs have, MSME actors must also have financial reports that can be accounted for, so that the management of their business operational activities can run well, so that the business they run can remain sustainable. The SME accounting application is present in the digital era which can facilitate MSME players who find it difficult to prepare financial reports, so that by applying their business operational records to the SME accounting application, MSME players can make financial reports in accordance with generally accepted accounting standards. The aim of the research is to find out how the application of SME accounting applications can help SMEs in preparing financial reports for herbal medicine companies in the city of Malang, namely CV. Bagoes Herb. The research method used by researchers is descriptive qualitative in the form of observation, interviews and documentation. The research results show that SME accounting applications can help in preparing CV financial reports. Herba Bagoes, however, there are obstacles faced when implementing the SME accounting application which are caused by several factors, but by recording financial reports using the SME accounting application, the resulting financial reports can be of added value to the company and the financial reports will be accurate, effective and transparent.
Analysis of the Application of ISAK 35 on Financial Reporting at Jami' Nurul Falah Mosque, Klojen District, Malang City Catur Pambudi; Dwi Anggarani; Khojanah Hasan
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This research aims to knowing the suitability of the application of ISAK at the Jami' Nurul Falah Mosque, Klojen District, Malang City, is appropriate in 2021. This arises due to a phenomenon in society, especially non-profit oriented organizations, namely the discrepancy of existing financial statements or those presented by non-profit organizations in contrast to references to ISAK 35 guidelines. The research method carried out is descriptive qualitative, where the data collection used is observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion. The setting of the study was carried out at the Jami' Nurul Falah Mosque, Klojen District, Malang City, because the object was considered large enough to implement existing regulations with a large enough turnover of money. The result of this study is that Jami' Nurul Falah Mosque, Klojen District, Malang City has not applied ISAK 35 in the presentation of its financial statements. This happens because there are no experts in preparing financial statements, as well as the absence of socialization to introduce ISAK 35 financial statements to non-profit organizations.
The Effect of Tax Incentives, Account Representatives on Taxpayer Compliance with the Self Assessment System as a Moderation Novita Sari; Khojanah Hasan; Dwi Anggarani
Journal of Management Research and Studies Vol. 2 No. 2: July - December (2024)
Publisher : Optima Science

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Abstract

This study was conducted to test whether tax incentives and account representatives have a strong enough influence to increase individual taxpayer compliance during covid19. Meanwhile, this study was also conducted to determine whether tax incentives and account representatives are able to influence individual taxpayers to obey in calculating, depositing, and reporting annual notification letter in a timely manner. This study uses primary data obtained by distributing questionnaires to individual taxpayers in the city of Malang. The data is quantitative which will letter be analyzed using the SPSS 25 application. In this study, it was found that tax incentives and account representatives have a positive and significant effect on individual taxpayer compliance. In this study, it was found that tax incentives had an insignificant effect on taxpayer compliance and account representatives had a significant effect on individual taxpayer compliance. While the self assessmesnt system variable has not been able to moderate tax incentive policies on taxpayer compliance but is able to moderate the performance of account representative on tax payer compliance.
WITHHOLDING TAX ANALYSIS OF PERSONAL INCOME TAX FROM ONLINE GOLD TRADING Wahyu Febri Lestari; Khojanah Hasan; Dwi Anggraini
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i3.1187

Abstract

As time progresses, people's interest in investing is increasing; therefore, many companies and institutions are opening investment services, ranging from low-risk to high-risk investments, one of which is Loco Gold London. Gold is one type of commodity that is most in demand for investment purposes; besides that, gold is also a financial or economic standard, a foreign exchange reserve, and the main means of payment in several countries. Gold investment is the most popular investment among investors because gold has low risk (the value of gold tends to rise every year) and high liquidity (Suharto, 2014). Online gold trading is carried out by personal traders (individual traders who use the services of domestic and foreign brokers). Technological advances and the increasing ease of access to information are currently greatly influencing the popularity of online trading. This is because brokers from various countries are emerging. It uses the latest technological facilities to make it easier for a trader to enter the market, analyze the market, and make decisions to take the right position.
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 : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

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.
Pendampingan Digitalisasi dan Penataan Arsip Keuangan sebagai Upaya Peningkatan Akuntabilitas Laporan Keuangan PMI Kota Malang Zaenuddin Zaenuddin; Muhammad Syafiq; Syamsul Bahri; Endah Puspitosarie; Khojanah Hasan
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3398

Abstract

The Indonesian Red Cross (PMI) Malang City, as a humanitarian organization managing public funds, is required to produce financial reports that are accountable and transparent. However, preliminary observations revealed several challenges in financial records management, including the continued use of manual archiving systems, the absence of standardized document classification, and limited staff capacity in managing financial archives. These issues have the potential to hinder the preparation of financial statements, audit processes, and the retrieval of transaction records. This community service program aimed to enhance the capacity of PMI Malang City’s financial management staff through assistance in developing a more systematic and well-organized financial archiving system. The program adopted a participatory approach involving observation, Focus Group Discussions (FGDs), training, mentoring, and hands-on practice. The implementation consisted of four stages: preparation, mentoring activities, archiving system implementation, and program evaluation and sustainability. The results demonstrated significant improvements in the organization of financial documents, easier retrieval of transaction evidence, greater accuracy in financial reporting, and increased staff awareness of the importance of financial archiving in accordance with accountability principles. Overall, the program contributed to strengthening the financial governance of the humanitarian organization by establishing a more effective, systematic, and sustainable financial archiving system.
Co-Authors Ana Sopanah, Ana Catur Pambudi Dita Alia Farah Dwi Anggarani Dwi Anggraini Endah Puspitosarie Erdita Putri Setyoningrum Gunarianto Indah Dewi Nurhayati Irfan Fatoni MUHAMMAD SYAFIQ Muliana, Anisa Putri Novita Sari Syamsul Bahri Wahyu Febri Lestari Zaenuddin Zaenuddin