Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Indonesian Journal for Social Responsibility Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Fadhilah, Anisah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan Peningkatan Kualitas Pelaporan Keuangan Yayasan Berdasarkan Interpretasi Standar Akuntansi Keuangan 35 di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Lucyanda, Jurica; Weni Pratiwi, Monica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini , Dinda; Fadhilah, Anisah; Taga, Charis
Indonesian Journal for Social Responsibility Vol. 5 No. 01 (2023): June 2023
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v5i01.181

Abstract

The activity of community service aims to improve the quality of the Yayasan's financial statements using a digital technology based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the Yayasan Masjid Jami’ Al-Mujahidin Mosque Bintara, Bekasi Barat. The problem faced by the management of the Yayasan is the limited literacy related to the Yayasan's financial accounting standards and digital-based financial applications. Currently, the management has not implemented financial reporting based on ISAK 35. The management already has financial statements made manually. The method of these activities are training and socialization of digital-based financial report applications based on ISAK 35. Before and after the training, the pre-test and post-test were carried out related to training activities. The results of the activity shown that the training provided positive impacts that additional insights and understanding of the management related to financial reporting based on ISAK 35. In addition, the training provides digital literacy insights and makes it easier for the management to make financial reports. The trainees were satisfied with this community service activity. The target of this activity is that the Yayasan's management is able to apply digital-based financial statements based on ISAK 35 at the Yayasan Masjid Jami Al-Mujahidin.
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES Fadhilah, Anisah; Masdar, Rahma; Furqan, Andi Chairil; Masruddin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.596-606

Abstract

This study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement.
Co-Authors Annastasya Nurdini , Dinda Dudi Rudianto Furqan, Andi Chairil Iman Santoso, Berkah Jurica Lucyanda Masruddin Rahma Masdar Taga, Charis Weni Pratiwi, Monica