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All Journal JAM Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma Monex: Journal of Accounting Research AdBispreneur Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Analisis Bisnis Ekonomi PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ADI Bisnis Digital Interdisiplin (ABDI Jurnal) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 : Jurnal Ilmiah Akuntansi Jurnal Applied Research in Management and Business EKONOMIKA45 Jurnal Ekonomi Syariah dan Bisnis Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) SENTRI: Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Journal of Creative Student Research Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Kreatif dan Inovasi Jurnal REP (Riset Ekonomi Pembangunan) Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Maps (Manajemen Perbankan Syariah)
Endang Kartini Panggiarti
Jurusan Akuntansi, Fakultas Ekonomi ,Universitas Tidar
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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ANALISIS RASIO KEUANGAN DAERAH SEBAGAI PENILAIAN KINERJA PADA PEMERINTAHAN KOTA MAGELANG Salwa Qur'ani; Endang Kartini Panggiarti
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial performance of the local government of the City of Magelang by using the analysis of independence ratios, effectiveness ratios, efficiency ratios, hardness ratios and growth ratios. The type of research in this research is quantitative. The data used in this study are secondary data in the form of the Magelang City Government Financial Statements for 2015-2019 which were obtained using documentation techniques. The results of this study indicate that the independence ratio of 38.73% is low / not independent, the effectiveness ratio of 110.85% is classified as effective, the efficiency ratio of 100.22% is classified as inefficient, the compatibility ratio / shopping activity is classified as inefficient. Operational expenditure ratio of 87.16% and capital expenditure ratio of 24.66% are classified as less harmonious, and growth ratio of 10.16% is classified as low. The implication of the results of this study is that the City of Magelang must continue to increase and optimize local revenue by managing unprocessed regional resources and the government must also be able to prioritize its allocation of funds in optimal budget and development spending. Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah Kota Magelang dengan menggunakan analisis rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasihan dan rasio pertumbuhan. Jenis penelitian dalam penelitian ini adalah kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Kota Magelang tahun 2015 – 2019 yang diperoleh dengan menggunakan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa rasio kemandirian 38,73% tergolong rendah / tidak mandiri, rasio efektivitas 110,85% tergolong efektif, rasio efisiensi 100,22% tergolong tidak efisien, rasio keserasian / aktivitas belanja tergolong tidak efisien. Rasio belanja operasional 87,16% dan rasio belanja modal 24,66% tergolong kurang harmonis, dan rasio pertumbuhan 10,16% tergolong rendah. Implikasi hasil penelitian ini adalah bahwa Kota Magelang harus terus meningkatkan dan mengoptimalkan pendapatan asli daerah dengan cara mengelola sumber daya daerah yang belum diolah selama ini dan pemerintah juga harus dapat mengprioritaskan alokasi dananya pada belanja ritun dan belanja pembangunan secara oprimal.
Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri Erna Kurniya Wati; Endang Kartini Panggiarti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p361-371

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
RANCANGAN MODEL PEMBERDAYAAN UMKM UNTUK MEMPERTAHANKAN KEARIFAN LOKAL DI KABUPATEN MAGELANG Endang Kartini Panggiarti; Supanji Setyawan
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1087

Abstract

The objective of this research is to find out and identify about village potention in Kabupaten Magelang. Kabupaten Magelang have 21 Kecamatan and 372 village. The researcher is only take 31 villages for sampel of the research. This research is qualitative research that explaining village potention in Kabupaten Magelang. The result of the research is most of the sampel that take the village are agrarian and depend on their live from agriculture, plantation, farming, and fishery. Some of the society of the villages have another business like handy craft and snack. Some of the villages have potention from natural and there is have 8 villages that have tourist destination are very interesting that can be develop. That villages have get coaching from relates parties, but less to put the villages become potention because they have low humanity, low knowledge and low motivation for create and develop their villages. So that need empowerment model to become the villages have a benefit potention.
Rancangan Model Kewirausahaan antara Desa Balesari dan Desa Losari dalam rangka Mempertahankan Kearifan Lokal Daerah di Kabupaten Magelang Endang Kartini Panggiarti
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1645

Abstract

Balesari village on Windusari District and Losari Village on Grabag Distric are ones of region in Magelang District. The objective of the research is to find out about how entrepreneurship model design can be implemented for two villages and then can be comparable each other. This research are qualitative descriptive research. The descriptive research explained about the potential that belongs to Balesari and Losari village and develop entrepreneurship model with carry out local wisdom. The samples of the research about 10 – 15 respondent for each villages.The result of the research is that villages have unique characteristic. Entrepreneurship model design that can be arranged generally with this approach for know their society characteristic and method that their uses. Then describe to each entrepreneurship model for Balesari and Losari village. Balesari village because of near from city of Magelang have the society tend to be independent and less enthusiastic about receive the new something. This is opposite with Losari village. Losari village because it’s located far from the city of Magelang, the society of Losari village more open and very enthusiastic about the new something form team. For trying to introduce their self to the outside world, their open for the new something. This is difference principle about the difference society characteristic about Balesari and Losari village in Magelang district.  
SOSIALISASI PENTINGNYA LEMBAGA KEUANGAN MIKRO BAGI USAHA MENENGAH KECIL MIKRO DESA BALESARI, KEC. WINDUSARI, KAB. MAGELANG Chaidir Iswanaji; Erni Puji Astutik; Endang Kartini Panggiarti
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.043 KB) | DOI: 10.36600/.v6i1.134

Abstract

Pelaksanaan PKM difokuskan di Desa Balesari yang merupakan desa binaan Universitas Tidar. Mata pencaharian sebagian besar penduduk Desa Balesari adalah petani. Perdagangan dan industri kerajinan dan makanan, merupakan mata pencaharian yang mulai banyak dilakukan oleh penduduk untuk meningkatkan pendapatannya. Terdapat sekitar 30 industri kerajinan dan makanan yang sudah memulai usaha dalam beberapa tahun terakhir Dari jumlah tersebut, dibagi menjadi 5 kelompok industri rumahan, yang sudah terbagi dalam klasifikasi kerajinan tertentu. Keberadaan UMKM di Desa Windusari belum dikelola dengan maksimal, sehingga perlu dilakukan penyuluhan dalam rangka memberikan motivasi guna pemberdayaan UMKM.UMKM yang ada belum mengenal pembukuan usaha guna mendukung pemberdayaan UMKM untuk dapat berkembang lebih optimal serta kurangnya pengetahuan masyarakat Desa Balesari dalam memahami peran Lembaga Keuangan Mikro. Adapun target dan luaran dalam kegiatan pengabdian ini adalah: 1) Publikasi ilmiah di jurnal/prosiding, 2) Memberikan ketrampilan dan meningkatkan : (a) keahlian dalam bidang UMKM, (b) keahlian dalam menjalankan usaha, (c) LKM, (d) keahlian dalam pembukuan LKM. Tujuan pengabdian yang dilaksanakan yakni menyampaikan ilmu bidang akuntansi serta motivasi masyarakat dalam memberdayakan UMKM yang sudah ada maupun membuka peluang UMKM yang baru, melatih dan mendampingi masyarakat dalam melakukan pembukuan UMKM, memotivasi dan mendorong perlunya pembentukan LKM serta membimbing berkas-berkas yang diperlukan pada pembukuan LKM. Materi sosialisasi dan penyuluhan berkaitan dengan UMKM dan LKM serta bagaimana model administrasi dokumen pendukung dalam pengelolaan keuangan usaha mandiri. Model administrasi dokumen pendukung ini akan sangat membantu dalam rangka meningkatkan pengelolaan keuangan yang dilakukan dengan baik. Keyword: Pembukuan, adminstrasi, LKM
ANALYSIS OF CLASSIFICATION OF BUSINESS TYPES AND GOVERNMENT CONTRIBUTION TO THE DEVELOPMENT OF BUSINESSES MANAGED WITH DISABILITY IN GUNUNGKIDUL DISTRICT Siti Afidatul Khotijah; Agustina Prativi Nugraheni; Endang Kartini Panggiarti
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.289

Abstract

This study aims to analyze groups of types of businesses run by people with disabilities in Gunungkidul Regency and analyze the role of the government in the development of businesses run by people with disabilities. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The results of this study indicate that the types of businesses run by people with disabilities in Gunungkidul Regency are mostly in the form of services (shaving, massage and sewing), handicrafts, printing and culinary services. The type of business carried out is in accordance with the advantages possessed by Gunungkidul Regency, namely the agricultural, industrial and service sectors. In addition, the government, represented by the Gunungkidul Regency MSME Service, has involved disabilities in the expo activities that were held, but people with disabilities expect more roles from the office for business assistance, starting from improving product quality, marketing to capital.
THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA Endang Kartini Panggiarti; Azis Muslim; Baiq Ismiati
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.v6i2.5715

Abstract

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.
Peran Financial Technology Lending sebagai Keuangan Inklusi Untuk Peningkatan Pertumbuhan Ekonomi Retnosari Retnosari; Siti Afidatul Khotijah; Endang Kartini Panggiarti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.589

Abstract

Layanan perbankan yang ada belum sepenuhnya menjangkau semua lapisan masyarakat kususnya masyarakat terluar, terdepan, dan tertinggal. Dengan adanya layanan financial technology diharapkan dapat memperbaiki hal tersebut dan diharapkan dapat meningkatkan pertumbuhan ekonomi secara umum. Penelitian ini menggunakan pendekatan kualitatif deskriptif eksploratif. Pertumbuhan financial technology dari perusahaan penyedia jasa ataupun akun (rekening) lending selalu bertambah setiap tahunnya. Tercatat ada 144 perusahaan fintech. Namun hal tersebut berbanding terbalik dengan pertumbuhan ekonomi yang mana mengalami trend naik turun setiap tahun. Hal tersebut mengindikasikan bahwa ada faktor lain yang mempunyai pengaruh besar pada pertumbuhan ekonomi.
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Faridatul Jazilah; Endang Kartini Panggiarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
Peran Government Resources Management System pada Siklus Akuntansi Keuangan Negara (Studi Kasus Balai Pengelolaan Jalan Wilayah Jawa Tengah) Rifka Dwi Apriliani; Endang Kartini Panggiarti
ADI Bisnis Digital Interdisiplin Jurnal Vol 1 No 2 Desember (2020): ADI Bisnis Digital Interdisiplin
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/abdi.v1i2.138

Abstract

Penelitian ini meneliti penerapan aplikasi sistem Government Resources Management System di Balai Pengelolaan Jalan Wilayah Jawa Tengah. Berawal karena banyaknya kegiatan dan informasi yang harus secara cepat disampaikan, dilakukan pengambilan keputusan secara cepat, dan banyaknya daerah yang sulit terjangkau serta membutuhkan perjalanan lama, maka sistem GRMS ini memberikan kemudahan bagi pegawai instansi pemerintahan dengan memanfaatkan fasilitas internet. Penelitian ini merupakan penelitian kualitatif dan mendapatkan data dari wawancara dengan pelaksana GRMS. Berdasarkan hasil wawancara tersebut, banyak pegawai pemerintahkan yang masih belum familiar terhadap aplikasi sistem GRMS ini dan masih perlu mendapatkan pelatihan aplikasi ini. Program ini berbasis sistem dengan menggunakan aplikasi e-government dan untuk mengimplementasikannya lebih mengutamakan online daripada offline. Aplikasi yang dibutuhkan dalam GRMS diantaranya yaitu e-project, e-budgeting, e-procurement, e-controlling, e-delivery, dan e-performance.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Agustina Prativi Nugraheni Aileen Okta Azalia Amalia Nessa Arlinda Amanda Yulia Damayanti Manda Amelia Finda Azzahra Angela Rike Marshanda Aprilia Geriyam Cristanti Aprilia Rizka R Aprilia Try Savika Arella Laticia Br Perangin Angin Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Chaidir Iswanaji Cicih Widianingsih Daerent Dhavarell Dania Dwi Rinita Dea Nur Isnayani Devi Ashari Devi Novita Sari Devi Widiyawati Devia Shafa Salsabila Dewi Nur Aisyah Dhea Ayu P Dhea Khoirunisa Dhini Dwi Yani Dian Restu Aji Dika Nurita Dita Dwi Puspitasari Dwi Nurrahmawati Dyah Paramita Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Fadilla Alya Ramadhani Farid Darmawan Faridatul Jazilah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Gilang Satria A Hishna Barron Savero Ikka Wulandari Imam Ari Fadhilah Indra Trisna Septiawan Indri Adinda Asha Irvan Bari Alghani Isna Khoirinnisa Josin Sitinjak Karimah Khoirul Anam Khoirunisa Azahra Kusdianti Fatimah Laila Hanifah Laila Rahmawati Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Lorentino Togar Laut Martania Dwi Hapsari Mia Nurmalia Miranda Jihan Muh.Gibran Abdiel A Muhammad Rizki Mashuda Muhammad Rizqi Maulana Nabilah Maulita Naeni Nangimah Nasywa Aininda Rohmawati Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Nila Ayu Pratiwi Nilna Syifa Zahro Nurani Chofifah Nurjanah Nuwun Priyono Pingky Nila Primasari Qurrota A’yunin Rahma Putri Wijayanti Rania Wahyu Setyana Ratih Mustika Sari Rayendra Ibnu Hawari Refa Indriani Refina Pramudya Wardana Retnosari Reza Aryantina Rifka Dwi Apriliani Risa Irnawati Risti Ananda Yulia Roikhatul Jannah Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani SHAFA EDITYA KARTIKA SARI Silvia Maharani Silvia Rizqi Ardiani Siska Yulita Siti Afidatul Khotijah SUCI NASEHATI SUNANINGSIH Sudati Nur Sarfiah Supanji Setyawan Suryatimur, Kartika Pradana Syifa Hanin Khusnunnisa Taufiq Khaerudin Tegas Sidiq Tri Pamungkas Tika Dwi Prasasti Tita Ulya Salsabila Trisniyati Umi Dwi Purwanti Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vina Aprilia Putri Wahyu Anggi Pratama Yuanne Gabrila Sriyanto Yuli Kurniasih Yunita Indah Saputri Yusni Kartika Cahyaningtyas Zainur Rifai