Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Penamas: Journal of Community Service Journal of Economics and Management Scienties
Safariah, Iin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Sosialisasi sistem bagi hasil antara pemilik modal dan penggarap lahan pertanian pada Kelompok Tani Ciole-Ole di Desa Alamendah Kurniasih, Nia; Safariah, Iin; Nurhasanah, Erna
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1650

Abstract

The socialization program aims to provide an understanding of the importance of implementing a profit-sharing system based on Sharia principles between capital owners and agricultural land cultivators. The program was implemented in the Ciole-Ole farmer group, Alamendah Village, Rancabali Subdistrict, Bandung Regency. Based on an initial survey, it was found that the working relationship between capital owners and land cultivators had not adopted a proper profit-sharing system, often leading to unfair distribution of profits, especially when harvest yields were unsatisfactory. The activity was conducted through face-to-face socialization using presentation techniques and interactive discussions. To measure the effectiveness of the activities, an evaluation was conducted through pre-tests and post-tests using a questionnaire instrument. The results of the activities showed an increase in community knowledge, particularly in understanding and applying a fair profit-sharing system by Sharia principles. Pre-test data indicated that most group members did not understand adequately, while post-test results demonstrated a significant improvement after the socialization activities were conducted.
The Role of Accounting Information Systems in Improving the Accuracy of Budget Planning and Control in Government Agencies Safariah, Iin; Zatnika, Yudi; Nurhasanah, Erna; Kurniasih, Nia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.186

Abstract

This study investigates the role of Accounting Information Systems (AIS) in improving the accuracy of budget planning and control within government agencies. Employing a qualitative case study approach, data were collected through semi structured interviews with financial managers, internal auditors, and system developers from multiple Indonesian public institutions. Supplementary analysis of official budgeting documents was conducted to triangulate findings. The results reveal that AIS contributes significantly to enhancing data integration and forecasting reliability, thereby reducing budget variances and supporting transparency. Furthermore, the system strengthens internal control mechanisms through real time audit trails and compliance tracking. However, the research also identifies persistent challenges, including limited technical interoperability, uneven digital infrastructure, and user competency gaps. The study emphasizes that the effectiveness of AIS is contingent upon institutional readiness, organizational culture, and sustained leadership support. A conceptual model is proposed to depict the interactive dynamics among system input, organizational processes, and budgetary outcomes. This research contributes to the literature by contextualizing AIS implementation in the public sector and highlighting its strategic relevance for fiscal governance. Implications for policy and system design are discussed, alongside suggestions for future research on AI enhanced budgeting systems.
THE IMPACT OF THE IMPLEMENTATION OF THE LATEST PSAK ON THE QUALITY OF FINANCIAL REPORTS OF PUBLIC COMPANIES IN INDONESIA Kurniasih, Nia; Safariah, Iin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3582

Abstract

Changes in accounting regulations through the implementation of the latest Financial Accounting Standards Statements (PSAK) have had a significant impact on the financial reporting practices of public companies in Indonesia. This study aims to analyze the impact of the implementation of the latest PSAK on the quality of issuers' financial reports, by assessing the aspects of relevance, reliability, and comparability of the reports produced. This study uses a quantitative approach with a documentation study method on the annual financial reports of public companies before and after the implementation of new standards, such as PSAK 71, 72, and 73. The analysis was carried out using a regression statistical test to see the relationship between variables. The results of the study indicate that the implementation of the latest PSAK significantly improves the quality of financial reports, especially in terms of transparency and relevance of information. However, challenges were also found in terms of adapting the recording system and increasing the burden of accounting compliance. In conclusion, the implementation of the latest PSAK contributes positively to the quality of issuers' financial reports in Indonesia, but adequate technical assistance is needed for companies to optimize the benefits of implementing these standards.
Co-Authors nia kurniasih Nurhasanah, Erna Zatnika, Yudi