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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Academia Open Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) ARMADA : Jurnal Penelitian Multidisiplin Innovative Technologica: Methodical Research Journal
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo
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Meningkatkan Kesejahteraan Masyarakat Nelayan Di Era New Realiti Melalui Model Pembiayaan Inklusif: Prespektif Al Mudharobah Sriyono - Sriyono; Santi Rahma Dewi
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v7i1.1697

Abstract

Kehidupan para nelayan memiliki kesejahteraan yang sangat kurang, hal ini disebaban karena pendapatan yang diperoleh sangat kecil. Penelitian tingkat kesejahteraan nelyan kupang sangat penting dilakukan dalam rangka untuk pemerataan kesejahteran msyarakat. Tujuan dalam penelitian ini adalah bagaimna cara meningkatkan kesejahteraan nelayan kupang yang berda di Kabupaten Sidoarjo. Metode penelitian yang digunakan adalah kualitatif, melalui metode ini dapat di ketahui secara mendalam dan jelas masalah yang dihadapi oleh para nelayan dalam rangkan untuk meningkatkan kesejahteraan mereka. Informan kunci dalam penelitian ini adalah msyarakat nelayan yang ada di 6 kecamatan di Kabupaten Sidoarjo, yang akan diwakili oleh 6 (satu) orang sesuai dengan jumlah lokasi di 6 Kecamatan di kabupaten Sidoarjo. Penentuan dari informan kunci ini menggunakan informan utama dan informan penunjang. Berdasarkan hasil wawancara yang dilakukan secara mendalam dan beberapa studi literatur maka ditemukan bahwa selain kurangnya modal untuk mengembangkan usaha laian juga masalah skill yang dimiliki oleh para nelayan sangat kurang sehingga mereka tidak mampu untuk melakukan usaha lain. Kata kunci: Kesejahteraan, pembiayaan inklusif, Al Mudharobah,
The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo Santi Rahma Dewi; Eny Maryanti
Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.4

Abstract

This study aims to determine the application of green accounting based on university social responsibility (USR) at Muhammadiyah University of Sidoarjo. The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness. Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo
Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo Santi Rahma Dewi; Kukuh Sinduwiatno; Sarwenda Biduri
Journal of Economics, Business, and Government Challenges Vol 2 No 2 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.78

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done.
Assistance and Strengthening of Kenongo Village MSMEs through Branding and Product Legality during the Covid-19 Pandemic Santi Rahma Dewi; sriyono sriyono; sumartik sumartik
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 2 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01220

Abstract

AbstrakDesa Kenongo Kecamatan Tulangan Kabupaten Sidoarjo, merupakan salah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Dari hasil pemetaan awal jumlah UMKM di Desa Kenongo adalah 210 dengan berbagai macam jenis usaha. Jenis usaha yang ada adalah konveksi, batik, souvenir, makanan dan minuman, serta berbagai macam kerajinan tangan lainnya. Dengan jumlah UMKM yang cukup banyak ini, masih sangat sedikit yang mempunyai legalitas usaha serta kemampuan untuk membranding usahanya.Tujuan pendampingan ini adalah mewujudkan UMKM yang memiliki kualitas bagus dan dapat bersaing serta bertahan di masa pandemi dengan cara 1) Branding produk melalui media sosial serta memberikan keahlian agar dapat membuat sendiri media pemasaran. Selanjutnya yang 2) Legalitas usaha bagi UMKM agar lebih berkualitas dan terpercaya.Hasil pendampingan ini adalah meningkatnya nilai penjualan meskipun belum sama seperti sebelum pandemi, dan meningkatnya kesadaran pemilik UMKM untuk legalitas usahanya. Pendampingan ini juga membentuk kelompok UMKM dengan struktur baru yang lebih terorganisir untuk membantu pelaku UMKM dalam pengembangan usahanya. Pendampingan akan berkelanjutan di tahun kedua dan ketiga yaitu inovasi produk serta pengelolaan keuangan. Kata kunci : branding produk, legalitas Abstract Kenongo Village, Tulangan District, Sidoarjo Regency, is one of the villages in the Sidoarjo region which has many UMKM members. From the results of the initial mapping, the number of MSMEs in Kenongo Village was 210 with various types of businesses. The types of businesses that exist are convection, batik, souvenirs, food and beverages, and various other handicrafts. With this large number of MSMEs, very few have business legality and the ability to compare their businesses.The aim of this assistance is to create MSMEs that have good quality and can compete and survive during a pandemic by 1) Branding products through social media and providing expertise so that they can create their own marketing media. Furthermore, 2) Business legality for MSMEs to be more qualified and reliable.The result of this assistance is an increase in sales value even though it is not the same as before the pandemic, and an increase in the awareness of MSME owners for the legality of their business. This mentoring also forms MSME groups with a new, more organized structure to assist MSME players in developing their businesses. Assistance will be sustainable in the second and third years, namely product innovation and financial management. Keywords: product branding, legality 
The Effect of Tax Avoidance, Leverage, and Managerial Ownership on Firm Value With Corporate Transparency as a Moderating Variable Silvia Ramadhiani; Santi Rahma Dewi
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2227.708 KB) | DOI: 10.21070/acopen.3.2020.1117

Abstract

This study aims to determine the effect of tax avoidance, leverage, and managerial ownership on firm value with company transparency as a moderating variable. Tax Avoidance is measured by CASH ETR, Leverage is measured by DER, Managerial ownership is obtained from annual reports on mining companies that are listed on the IDX. This research was conducted on mining companies that have been listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This research was conducted using quantitative methods, using MRA data analysis. The results of this study indicate that (1) Tax Avoidance has an effect on Firm Value, (2) Laverage has an effect on Firm Value, (3) Managerial Ownership has an effect on Firm Value, (4) Transparency is able to moderate the effect of Tax Avoidance on Firm Value, (5) Transparency is able to moderate the effect of leverage on firm value, (6) transparency is able to moderate the effect of managerial ownership on firm value.
Analysis of Tax Awareness By Modernizing the Taxation System With Compliance Paying Taxes During a Pandemic Esty Safira Hediati; Santi Rahma Dewi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4224.051 KB) | DOI: 10.21070/acopen.5.2021.1893

Abstract

Taxes are one of the major sources of revenue for the State and also an important source of funds for national financing. This study aims to describe and analyze taxpayer awareness of tax compliance. And To describe and analyze the modernization of the taxation system for tax compliance. This research uses qualitative research. The object of research is PT Sadana Combinatama Sidoarjo Expedition Service, the type of data is qualitative data, data sources are obtained from interviews, observations and documentation, data analysis using Miles and Hubermen theory includes data reduction, data presentation, and verification. The results of this study PT. Sadana Sidoarjo Branch has a good awareness of obligations as corporate taxpayers, by having a TIN, business license and carrying out tax obligations in accordance with applicable regulations and Modernization of the new tax system can be carried out by companies using eSPT. This is also intended so that tax payments and reporting can be carried out. practically and efficiently paying tax compliance
The Raw Material Inventory Accounting Information System Analysis Intan Nur Lailiyah; Santi Rahma Dewi
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5739.078 KB) | DOI: 10.21070/acopen.4.2021.2041

Abstract

The aims of this research are to describe the Accounting Information System for raw material inventory at PT. Perdana Sukses Makmur and to analyze the Accountingi Information iSystem for raw material inventory is accordance to the theory of Accounting iInformation System. This research used qualitative approach. Descriptive method is used in this research. To collect the data, this research used interview, documentation and observation. Interview method is used to find in-depth information from company staff and academic experts by giving questions. Documentation method is used to support and strengthen the data in this study. Observation method is used to record the information and activities that occur during field research. The data ianalysis techniquesi used iin this istudy were datai reduction, idata idisplay and iconclusion idrawing/data iverification. Thei results of ithis study ishowed that Accounting iInformation System for raw material inventory are running well at PT. Perdana Sukses Makmur even though it’s still manual. It supported by the implementation of procedures that related to the supply of raw materials by involving various functions with their respective duties and responsibilities and is equipped with the documents that can be accounted for.
Service Quality, Taxpayer Awareness and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic Savila Rahmahwati; Santi Rahma Dewi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1624.357 KB) | DOI: 10.21070/acopen.5.2021.2266

Abstract

This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 154 respondents using purposive sampling. The population used was students of the Accounting Study Program at Muhammadiyah Sidoarjo University in the 2017 and 2018 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test and t test using SPSS v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, service quality had a significant effect on motor vehicle taxpayer compliance, taxpayer awareness had a significant effect on motor vehicle taxpayer compliance, and the effectiveness of the Samsat Drive Thru system had no effect on vehicle taxpayer compliance. motorized. This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic.
Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance Khoiriyah Ma'rufah; Santi Rahma Dewi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.13 KB) | DOI: 10.21070/acopen.5.2021.2277

Abstract

This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.
Accounting Treatment of Defective Products at MSMEs in Sidoarjo Inta Rifana; Santi Rahma Dewi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8397.236 KB) | DOI: 10.21070/acopen.5.2021.2322

Abstract

The main purpose of establishing a business is to earn profits and have a quality product. Companies usually experience problems in the production process, one of which is getting products that do not meet production quality standards, such as obtaining defective products. The purpose of this study is to find out how the accounting treatment of defective products is applied by MSMEs in Sidoarjo and to find out how the impact of defective products on the cost of production of MSMEs in Sidoarjo. This type of research uses a qualitative descriptive approach. The data used are primary data and secondary data with data collection techniques namely observation, interviews, literature study and documentation. This research was conducted by surveying the research location and then conducting interviews and analyzing company data in the form of reports on raw material purchases, sales report data, goods production data for January 2021, product unit price report data, product report data for both defective products and defective product data on January 2021, the cost of production.
Co-Authors Adelia Asma Any Mardianti Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Ema Dwi Wulansari Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fauzia Salsabila Ramadhanti A. Fitiyan Izza Noor Abidin Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ilmi usrotin Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah M Yani Moch Rofiq Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Pungky Maulidiyah Putri Putri Aswijayanti Sarwenda Biduri Savila Rahmahwati Selly Novindia Putri Shafira Nur Fadhila Silvia Ramadhiani Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari Wiwit Hariyanto Yunita Rachma Hardyanti