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BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, GROWTH, OWNERSHIP CONCENTRATION, AND TYPE OF PUBLIC ACCOUNTANT FIRM AGAINST BIOLOGICAL ASSET DISCLOSURE Istutik Istutik; Ainun Navisha
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5714

This study aims to examine and analyze the effect of biological asset intensity, company size, company growth, ownership concentration, and type of public accounting firm on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange 2016-2018. This study used purposive sampling in determining the sample and obtained 57 samples. The analytical method used is multiple linear regression analysis. The results of this study indicate that biological asset intensity and company size have a positive effect on biological asset disclosure. Company growth and ownership concentration have a negative effect on biological asset disclosure. Meanwhile, the type of public accounting firm has no effect on the biological asset disclosure.

Laporan Keuangan pada Lembaga Amil Zakat Istutik Istutik; Fera Tjahyani
Jurnal ABM Mengabdi Vol 1 (2014): Desember
Publisher : STIE Malangkucecwara

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Dari hasil penelitian terhadap lembaga amil zakat (LAZ) di kota Malang dalam tahun 2012 menunjukkan bahwa pengelola LAZ belum memiliki pemahaman tentang bagaimana bentuk dan komponen laporan keuangan LAZ yang diatur dalam standar akuntansi keuangan syariah PSAK 109 tentang Akuntansi Zakat dan Infak/Sedekah. Laporan keuangan yang disusun selama ini lebih ditujukan untuk memberikan informasi tentang arus kas saja, sementara laporan arus kas hanya salah satu dari lima komponen laporan keuangan. Hal ini didukung juga dengan hasil interview ulang dengan LAZIS Sabilillah dan Baitul Maal Hidayatullah (BMH), kedua LAZ tersebut memiliki permasalahan dalam penyusunan laporan keuangan sesuai dengan bentuk dan komponen yang dituangkan dalam PSAK 109. Dengan demikian melalui program IbM dua LAZ di Malang, LAZIS Sabilillah dan Baitul Maal Hidayatullah (BMH) mampu menerbitkan laporan keuangan yang sesuai dengan standar akuntansi keuangan syariah PSAK 109 dengan mudah dan cepat sebagai bentuk pertanggungjawaban ke masyarakat luas sehingga meningkatkan kepercayaan muzakki untuk menyerahkan zakatnya ke LAZ. Peningkatan dana ZIS yang diterima oleh LAZ akan meningkatkan jumlah dana yang distribusikan ke masyarakat mustahiq.

IPTEKS Bagi Pendidikan Usia Dini di Kota Malang Istutik Istutik; Taufik Djafri
Jurnal ABM Mengabdi Vol 2 (2015): Desember
Publisher : STIE Malangkucecwara

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Pendidikan anak usia dini (PAUD) bertujuan mengembangkan berbagai potensi anak sejak dini sebagai persiapan untuk hidup dan dapat menyesuaikan diri dengan lingkungannya. Pendidikan PAUD dapat diselenggarakan melalui jalur pendidikan formal atau informal. PAUD di wilayah kelurahan Tunggulwulung dan kelurahan Arjosari merupakan pendidikan jalur informal yang diselenggarakan oleh lingkungan masyarakatnya. Keterbatasan dana menjadikan tidak adanya aktivitas pengembangan sumber daya manusianya (terutama guru) sehingga kurang memiliki pemahaman tentang metode pembelajaran yang relevan dengan PAUD. Selain itu peralatan pendukung pembelajaran yang mampu memacu pertumbuhan dan perkembangan fisik (koordinasi motorik halus dan kasar), kecerdasan (daya pikir, daya cipta, kecerdasan emosi, kecerdasan spiritual), sosio emosional (sikap dan perilaku serta agama) bahasa dan komunikasi juga kurang memadai. Hal ini menjadi penghambat tercapainya tujuan penyelenggaraan PAUD.

Pengembangan Kapasitas UKM Produk Sepatu dan Tas Kulit di Malang untuk Tembus Pasar Luar Negeri Istutik Istutik
Indonesian Journal of Cultural and Community Development Vol 1 No 1 (2018): June
Publisher : Universitas Muhammadiyah Sidoarjo

This program aims is to increase the capacity of craftsmen who are economically productive micro-groups. This community problems are lack of ability to manage production schedules, lack of ability to determine product prices, lack of ability to market products that rely solely on reseller buyers, and limited production capacity. The method of implementing activities to solve community problems is to provide various training, then proceed with mentoring. Sewing machine equipment assistance is provided to increase production capacity. The specific target of this program is to improve production management capabilities, determination of selling prices, marketing and soft skills of craftsmen. The impact of program implementation is increased production capacity, increased sales and income turnover, increased partner communication skills, diversity of marketing media, and community success in penetrating foreign markets.

PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PROGRAM PKM UNTUK MENINGKATKAN KAPASITAS PRODUKSI PERMEN JELLY BUAH DAN JELLY SAYURAN DI KOTA MALANG Zainul Arifin; Istutik Istutik; Amir Kusnanto
Jurnal Abdi Masyarakat Vol 3, No 1 (2019): Jurnal Abdi Masyarakat (JAIM)
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v3i1.539

Candy is a snack that is loved by children and adolescents, because it tastes sweet, has a distinctive aroma and is affordable. Many types of candy both made from artificial ingredients and from natural ingredients. Specially soft and chewy jelly candy is much loved by young people.A businessman partner named Dian Falah Fitriyana, ST is located at Jl. Ikan Hiu II / 19 Tunjungsekar Village, Lowokwaru District, Malang City innovates by producing jelly candy from fruit raw materials (apple jelly candy and dragon fruit jelly candy) and made from vegetable raw materials (Moringa jelly candy and carrot jelly candy). As it is known that apples, dragon fruit and vegetable Moringa and carrots have many health benefits. Raw material for jelly candy is only taken from the juice and not added with preservatives.The purpose of the PKM program is to increase the production capacity of partner entrepreneurs and provide online marketing training, training and accounting assistance, so that partner entrepreneurs can make financial reports needed for a productive business.The problem of micro entrepreneurs in general is not being able to increase their production because of limited capital, which has the effect of not being able to add or replace their more modern production facilities. Marketing limitations and not doing financial records properly. The Community Partnership Program (PKM), which provides production support equipment and management improvements, will certainly increase production outputThe solutions offered by the PKM program to increase the production capacity of partner entrepreneurs are to provide juicers, sterilitators, sealers, digital scales, LPG ovens, containers, trays, containers. Meanwhile, to improve financial management and product marketing, the Team provides training and mentoring in accounting and marketing training. It is expected that partner entrepreneurs are able to make financial records (cash flow) and market their products through internet marketing.Partner entrepreneurs with the help of new equipment from the PKM program are targeting production to increase by 50% to 100%. This optimistic target is achieved due to juice, sterilitators, chopper machines, large ovens and more modern production facilities, entrepreneurs will be able to serve the demands of more consumers.The progress of PKM program activities has reached 70% of the target, but there are still activities to assist in making financial reporting and online marketing.

MODEL SISTEM INFORMASI KEUANGAN PADA LEMBAGA AMIL ZAKAT INFAK DAN SEDEKAH Istutik Istutik; Ilma Diah Novita
Adbis: Jurnal Administrasi dan Bisnis Vol 16, No 1 (2022): JURNAL ADMINISTRASI DAN BISNIS 2022
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v16i1.141

Penelitian ini merupakan studi kasus kualitatif yang bertujuan untuk mengimplementasikan sistem informasi akuntansi zakat pada Lembaga Amil Zakat Shadaqoh. Data yang digunakan dalam penelitian ini adalah data primer. Pada penelitian ini dilakukan penyelarasan sistem informasi akuntansi yang telah tersedia di LAZIS. Hasil analisis dan pengembangan sistem informasi akuntansi keuangan menunjukkan bahwa Lembaga Amil Zakat Muhammadiyah Kabupaten Nganjuk telah menerapkan format laporan keuangan yang sesuai dengan PSAK 109. Hal ini dapat dibuktikan melalui laporan keuangan yang disajikan oleh Lembaga Amil Zakat . namun Lembaga Amil Zakat tidak meninggalkan penyajian laporan keuangan dalam format manual, karena Lembaga Amil Zakat Muhammadiyah Nganjuk telah menjadikan laporan keuangan dalam bentuk manual sebagai acuan.

Pentingnya Sarana Marketplace Untuk Mendongkrak Usaha UMKM Bunyamin Bunyamin; Siti Munfaqiroh; Tutik Arniati; Istutik Istutik; Sherly H Erawati; Enggar Nursasi; Moh Soedarman; Muniroh Muniroh
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Marketplace as one of the products of technological development which is an online media that can be used as a place for marketing products electronically that brings together many sellers and buyers to transact with each other. Partners in this Community Service Program are MSMEs and independent entrepreneurs in the Blimbing sub-district, Blimbing sub-district, Malang City. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interview, it can be concluded that the problems that occur are: (1). Lack of knowledge of SME business actors and independent businesses about what and how digital marketing/marketplace and or e-commerce are. (2). The lack of knowledge and understanding of how to enter and utilize the digital marketplace market and no training has ever been held on the use of the digital market to improve and develop an effective and efficient business. The solutions offered in this service are as follows: (1). Provide education/knowledge about the importance of how to market MSME products on the Marketplace. The service team provides education/knowledge about how to sell successfully on the Marketplace, by providing exposure ranging from: Paying attention to product appearance, Selection of product names must be correct, clear descriptions, insurance and returns, setting prices, multiplying products sold, Utilizing brands and seasons, Commitment, Gives a personal touch. (2.) Provide education and understanding, terms and signs prohibiting entering the Marketplace, starting from: What documents are needed; Types of products that are prohibited from being sold on the Marketplace (3). Provide education and understanding on how to enter and access media in the Marketplace.

PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.

PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, UKURAN KAP DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Istutik; Mauliani Cahyaning Lintang; Abdul Kadir Usry
Jurnal Manajemen Dirgantara Vol 15 No 2 (2022): Jurnal Manajemen Dirgantara, Desember 2022
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v15i2.757

Penelitian ini bertujuan untuk mengetahui pengaruh struktur corporate governance terhadap integritas laporan keuangan, pengaruh masa audit terhadap integritas laporan keuangan, pengaruh ukuran KAP terhadap integritas laporan keuangan, dan pengaruh leverage terhadap integritas laporan keuangan. Penelitian ini dilakukan pada perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia dan konsisten pada indeks LQ45. Populasi dalam penelitian ini terdiri dari 19 perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia dengan metode pengambilan sampel adalah purposive sampling. Metode analisis yang digunakan adalah Regression Logistic Analysis. Berdasarkan hasil penelitian dapat disimpulkan bahwa komite audit berpengaruh positif terhadap integritas laporan keuangan. Kepemilikan institusional berpengaruh negatif terhadap integritas laporan keuangan. Komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan. Masa audit, ukuran KAP, dan leverage tidak berpengaruh terhadap integritas laporan keuangan.

PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PROGRAM PKM UNTUK MENINGKATKAN KAPASITAS PRODUKSI PERMEN JELLY BUAH DAN JELLY SAYURAN DI KOTA MALANG Zainul Arifin; Istutik Istutik; Amir Kusnanto
Jurnal Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Abdi Masyarakat (JAIM)
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v3i1.539

Candy is a snack that is loved by children and adolescents, because it tastes sweet, has a distinctive aroma and is affordable. Many types of candy both made from artificial ingredients and from natural ingredients. Specially soft and chewy jelly candy is much loved by young people.A businessman partner named Dian Falah Fitriyana, ST is located at Jl. Ikan Hiu II / 19 Tunjungsekar Village, Lowokwaru District, Malang City innovates by producing jelly candy from fruit raw materials (apple jelly candy and dragon fruit jelly candy) and made from vegetable raw materials (Moringa jelly candy and carrot jelly candy). As it is known that apples, dragon fruit and vegetable Moringa and carrots have many health benefits. Raw material for jelly candy is only taken from the juice and not added with preservatives.The purpose of the PKM program is to increase the production capacity of partner entrepreneurs and provide online marketing training, training and accounting assistance, so that partner entrepreneurs can make financial reports needed for a productive business.The problem of micro entrepreneurs in general is not being able to increase their production because of limited capital, which has the effect of not being able to add or replace their more modern production facilities. Marketing limitations and not doing financial records properly. The Community Partnership Program (PKM), which provides production support equipment and management improvements, will certainly increase production outputThe solutions offered by the PKM program to increase the production capacity of partner entrepreneurs are to provide juicers, sterilitators, sealers, digital scales, LPG ovens, containers, trays, containers. Meanwhile, to improve financial management and product marketing, the Team provides training and mentoring in accounting and marketing training. It is expected that partner entrepreneurs are able to make financial records (cash flow) and market their products through internet marketing.Partner entrepreneurs with the help of new equipment from the PKM program are targeting production to increase by 50% to 100%. This optimistic target is achieved due to juice, sterilitators, chopper machines, large ovens and more modern production facilities, entrepreneurs will be able to serve the demands of more consumers.The progress of PKM program activities has reached 70% of the target, but there are still activities to assist in making financial reporting and online marketing.

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