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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Al Tijarah Media Mahardhika International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Journal of Sustainable Tourism and Entrepreneurship Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Polinema Kepada Masyarakat Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis
Riwajanti, Nur Indah
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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ISLAMIC SOCIAL REPORTING DAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI PENENTU NILAI PERUSAHAAN Heni Febriyanti; Ari Kamayanti; Nur Indah Riwajanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.1-12

Abstract

This study aimed to examine the impact of Islamic Social Reporting and Islamic Corporate Governance disclosures on company’s value through financial performance. This study was quantitative method with explanatory approach. The result of this study indicated that Islamic Social Reporting and Islamic Corporate Governance had a significant effect on financial performance. However, Islamic Social Reporting and Islamic Corporate Governance had insignificant effects on company’s value. The financial performance had a significant positive effect on company’s value and may not be an intermediary for the effects of Islamic Social Reporting and Islamic Corporate Governance on company’s value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Islamic Social Reporting dan Islamic Corporate Governance terhadap nilai perusahaan melalui kinerja keuangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory. Hasil penelitian menunjukkan bahwa Islamic Social Reporting dan Islamic Corporate Governance berpengaruh signifikan terhadap kinerja keuangan. Sedangkan Islamic Social Reporting dan Islamic Corporate Governance berpengaruh tidak signifikan terhadap nilai perusahaan. Kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan dan tidak dapat memediasi pengaruh antara Islamic Social Reporting dan Islamic Corporate Governance pada nilai perusahaan.
Bagaimana meningkatkan keberlanjutan Baitul Maal wat Tamwil (BMT)? Nur Indah Riwajanti; Muhammad Muwidha; Elvyra Handayani; Apit Miharso
Al Tijarah Vol 6, No 1 (2020): June 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.003 KB) | DOI: 10.21111/tijarah.v6i1.3979

Abstract

Penelitian ini bertujuan untuk mengidentifikasi masalah yang dihadapi oleh Baitul Maal wat Tamwil (BMT) untuk menjaga keberlanjutan serta strategi yang dilakukan oleh BMT untuk meningkatkan keberlanjutan usahanya. Survei penelitian dilakukan melalui wawancara semi terstruktur kepada sembilan pemimpin BMT di Malang. Penelitian menunjukkan bahwa responden menghadapi masalah keberlanjutan dalam bentuk masalah pembiayaan, kurangnya minat dan kepercayaan dari masyarakat, kurangnya pembiayaan dan kurangnya kemampuan sumber daya manusia. Namun, hampir semua responden percaya bahwa mereka dapat memecahkan dan menangani masalah tersebut dalam jangka panjang. Strategi yang diterapkan adalah melakukan hubungan dengan lembaga keuangan lain, mempertahankan keberlanjutan melalui optimalisasi internal, efisiensi operasional dan meningkatkan produktivitas, mengatur perencanaan masa depan, mempertahankan layanan sosial kepada anggota dan menyarankan strategi baru kepada masyarakat koperasi untuk membentuk Lembaga Penjaminan Tabungan untuk pembiayaan mikro dan membangun sistem penilaian kredit untuk keuangan mikro.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Retnaning Ayu Dyah Sawitri; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
SME Internal Control: How is compliance with COSO Framework? Bimo Setyawan; Nur Indah Riwajanti; Kartika Dewi Sri Susilowati
Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 2021
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.865

Abstract

Malang, East Java Indonesia, is a tourist city with natural beauty and a large variety of food and beverage industries, including Coffee Shops. The purpose of this study was to evaluate the compliance of the internal control implementation of the SMEs (Small Medium Enterprises) food and beverage based on the COSO Framework. This research is qualitative research with a case study method that uses components of the COSO Framework as basis analysis of four coffee shops in Malang City. The results show that there are differences between theory and practice in the field. Generally, among five components of the COSO Framework, the Control Activities component has not been considered important in internal control. Hence, there are some cases of irregularities that create or negligence in each coffee shop. It can be concluded that SME still need control over their business to eliminate fraud; therefore, separation of duties is required.
Creating Sustainable Supply of Sugarcane through Contract Farming Partnership (A Case Study at Sugar Factory “Kebon Agung”, Malang – Indonesia) Kartika DS Susilowati; Asminah Rachmi; Nur Indah Riwajanti
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.973 KB)

Abstract

Employing an interpretive research design with post-positivist paradigm, it was conducted in Kebon Agung Sugar Factory, Malang. The research informants were selected using snowballing technique. The informants include farmers and chairmen of farmers groups, plantation staff, company employees, and government agencies. To maintain the continuity and loyalty of sugarcane farmers to the company, the sugar factories provide various facilities, such as credit, inputs, guidance and counseling as well as technological assistance, and market guarantees for the products produced. The provision of incentives and facilities to partner sugarcane farmers is not merely for helping them meet their needs, but also for binding the farmers so that the sugarcane farmers are willing to sell all of their sugar to the Sugar Factory. To create supply sustainability of the sugar cane, the factory made several efforts including giving rewards to farmers with the best performance, providing sympathetic service and guidance, prioritizing loyal farmers and maintaining farmers’ trust
PENGENALAN SISTEM KEUNGAN SYARIAH PADA JAMAAH PENGAJIAN MASJID AL MUHAJIRIN JALAN CENGKEH 50 KOTA MALANG Muhamad Muwidha; Nur Indah Riwajanti; Himmah; Yusna; Nurafni
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 7 No. 2 (2020): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v7i2.29

Abstract

Kegiatan pengabdian kepada masyarakat ini ditujukan untuk memberikan penyuluhan dan sosialisasi kepada masyarakat khususnya yang tergabung dalam jamaah masjid sebagai tempat interaksi spiritual. Sesuai dengan tujuan suatu masjid selain sebagai tempat ibadah juga untuk menimba ilmu termasuk ilmu muammalah dalam kehidupan. Pelaksanaan kegiatan sesuai dengan yang diharapkan. Jumlah peserta sebanyak 25 orang pengajian Masjid Al Muhajirin. Antusiame peserta cukup baik hal ini dapat dicermati dengan ektifnya audien dalam mendengarkan paparan materi serta berbagai pertanyaan yang dilontarkan. Keberlanjutan kegiatan ini digarapkan dapat dipertahankan. Mengingat kesadaran pentingnya pribadi seorang muslim harus berhati-hati dalam mengais rizki berdasarkan syariah untuk pemenuhan kebutuhan hidup. Menggapai kesejahtera adalah keniscayaan Kebutuhan fisik maupun immaterial adalah ukurannnya. Penyediaan pemenuhan atas kebutuhan untuk sejahtera menjadi tanggung jawab bersama melalui peran pemerintah sebagai penentu kebijakan dan masyarakat sebagai obyek dan pelakunya. Islam telah hadir dengan segenap kesempurnaan konsepnya. Kontribusi ekonomi syariah meningkatkan kesejahteraan masyarakat seharusnya menjadi ruh dalam implementasi ekonomi di Indonesia. Apabila prinsip keadilan akan menjadi solusi yang tepat mengurangi kemiskinan, dan pada akhirnya akan meningkatkan kesejahteraan masyarakat berlandaskan kebersamaan.
Pelatihan Kewirausahaan Pembuatan Asesoris Wanita Berbahan Limbah Kain Perca Nur Indah Riwajanti; Kartika D.S. Susilowati; Elvyra Handajani; Muhammad Muwidha; Andi Kusuma Indrawan
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 8 No. 1 (2021): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v8i1.53

Abstract

Kebutuhan sebagian anggota PKK di RW 11 Desa Merjosari Malang adalah peningkatan ketrampilan yang bisa dimanfaatkan untuk membuka usaha dan manambah pendapatan keluarga. Oleh karena itu dibuat pelatihan pembuatan asesoris wanita berbahan limbah kain perca yang banyak terdapat di lokasi tersebut. Limbah kain perca bisa dimanfaatkan untuk membuat asesoris bagi wanita sehingga memiliki nilai jual. Karena masa pandemi, pelatihan dilakukan secara online dengan mengunggah video tutorial di YouTube. Hasil evaluasi setalah pelatihan menunjukkan bahwa peserta memiliki tingkat kepuasan yang tinggi, manfaat yang besar dan kemampuan peserta untuk melanjutkan hasil pelatihan dalam memulai usaha dan mengajarkan ketrampilan ini pada warga yang lain. Peserta memberikan saran agar dapat memperoleh pelatihan lain dimasa yang akan datang.
DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM BASED ON BUSINESS PROCESS MODELLING AND NOTATION AND WEB-BASED FINANCIAL REPORT FOR MSMEs Nur Indah Riwajanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4785

Abstract

Malang is a tourist city that has natural beauty and various culinary tours, including Coffee Shops. The purpose of this paper is to evaluate an Accounting Information System (AIS) for SME stakeholders, particularly the food and beverage sector, and to design an SME AIS, in particular the revenue and expenditure processes based on Business Process Modelling and Notation (BPMN). This study adopts Research and Development approach with a case study method in four coffee shops in Malang. The results of the evaluation show that there are still shortcomings and weaknesses in the acceptance and expenditure process. To reduce such cases and improve SME operations, a BPMN-based AIS has been developed, specifically in four business processes, namely Ordering, Purchase of Raw Materials, Payroll and Balance Sheet Summary, equipped with documents to monitor business developments and prepare profits. / loss report. Prior to implementation, material experts and media experts conducted validation tests, with the results that the AIS was feasible to be implemented. In addition, the new system was piloted in two coffee shops for one month. Implementation results suggest that a BPMN-based AIS should be built to reduce these problems and improve the operations of small businesses. This would include four business processes, including ordering, purchasing raw materials, payroll, and preparing financial statements, which would be accompanied by documents and a website, https://rekapyuks.xyz, to keep track of business changes and compile a Profit/Loss Report. Prior to implementation, two experts performed validation tests, which revealed that the AIS could be implemented. Furthermore, the new system and website were tested for a month in two coffee shops. According to the study's findings, MSMEs should improve internal control to reduce fraudulent actions by segregating duties and utilizing information technology to create a web-based Profit/Loss Report.
Analisis Securities Selection Skill dan Market Timing Ability Pada Kinerja Reksadana Syariah Campuran Di Bursa Efek Indonesia Marta Dwi Yana; Nur Indah Riwajanti; Fita Setiati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 3 (2017)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.007 KB)

Abstract

AbstractThis research aims to measure the performance of the investment manager of Sharia mutual fund by analyzing his securities selection skill and market timing ability based on Treynor-Mazuy and Henriksson-Merton model. The population in this research are 93 mutual funds listed in Indonesian Stock Exchange from 2014 to 2016. The samples are 13 Sharia’s mutual fund taken by using purposive sampling techniques. This research uses regression method. The results show that the Sharpe Ratio indicates out of thirteen mutual funds, there are only four mutual funds that performed well, while nine other mutual funds were underperformed. The result based on the model of Treynor-Mazuy and Henriksson-Merton indicate that the investment managers did not have the securities selection skill and market timing ability. It is suggested that Financial Service Authority should hold continuous training for the investment managers and should issue a new certification specifically for the investment manager by increasing the standard of competence.AbstrakPenelitian ini bertujuan untuk mengukur kinerja manajer investasi reksadana syariah dengan menganalisis securities selection skill dan market timing ability berdasarkan model Treynor-Mazuy dan Henriksson-Merton. Populasi dalam penelitian ini adalah 93 reksadana yang terdaftar di Bursa Efek Indonesia dari tahun 2014 sampai 2016. Sampelnya adalah 13 reksa dana syariah yang diambil dengan teknik purposive sampling. Penelitian ini menggunakan metode regresi. Hasil penelitian analisis Sharpe Ratio menunjukkan dari tiga belas reksa dana, hanya ada empat reksadana yang berjalan baik, sementara sembilan reksa dana lainnya kinerjanya kurang. Sedangkan berdasarkan model Treynor-Mazuy dan Henriksson-Merton menunjukkan bahwa manajer investasi tidak memiliki keahlian pemilihan sekuritas dan kemampuan waktu pasar. Selanjutnya, disarankan agar Otorita Jasa Keuangan mengadakan pelatihan terus menerus bagi manajer investasi dan perlu mengeluarkan sertifikasi baru khusus untuk manajer investasi untuk meningkatkan standar kompetensi.
Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond Shanti Rahayu Kusuma Ningrum; Nur Indah Riwajanti; Kuni Utami Handayawati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v4i3.006

Abstract

AbstractThis research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department State Polytechnic of Malang. The sample was determined based on a simple random sampling method with 374 students and a multiple regression method. This study shows that three elements of fraud diamond theory (pressure, opportunity, and rationalization) partially have a positive effect on academic fraud. On the contrary, the capability has a negative impact on the student’s academic fraud behavior. This research concludes that students in the Accounting Department State Polytechnic of Malang know and are aware of academic fraud caused by pressure, opportunity, and rationalization.  AbstrakTujuan penelitian ini adalah untuk membuktikan teori fraud diamond dalam academic fraud di Jurusan Akuntansi Politeknik Negeri Malang. Penelitian dilakukan dengan menggunakan data primer dengan kuesioner sebagai instrumen penelitian. Sampel ditentukan berdasarkan metode simple random sampling sebanyak 374 orang mahasiswa. Metode yang digunakan adalah analisis regresi multipel. Hasil pengujian menunjukkan bahwa tiga dimensi dalam fraud diamond yakni pressure, opportunity, dan rationalization secara parsial berpengaruh positif terhadap academic fraud, berbalik dengan sedangkan capability yang berpengaruh negatif. Melalui hasil dari penelitian ini dapat disimpulkan mahasiswa Jurusan Akuntansi mengetahui dan menyadari bahwa mereka melakukan academic fraud yang dipengaruhi oleh pressure, opportunity, dan rationalization.   AbstrakTujuan penelitian ini adalah untuk membuktikan teori fraud diamond dalam academic fraud di Jurusan Akuntansi Politeknik Negeri Malang. Penelitian dilakukan dengan menggunakan data primer dengan kuesioner sebagai instrumen penelitian. Sampel ditentukan berdasarkan metode simple random samplingsebanyak 374 orang mahasiswa. Metode yang digunakan adalah analisis regresi multipel. Hasil pengujian menunjukkan bahwa tiga dimensi dalam fraud diamond yakni pressure, opportunity, dan rationalization secara parsial berpengaruh positif terhadap academic fraud, berbalik dengan sedangkan capabilityyang berpengaruh negatif. Melalui hasil dari penelitian ini dapat disimpulkan mahasiswa Jurusan Akuntansi mengetahui dan menyadari bahwa mereka melakukan academic fraud yang dipengaruhi oleh pressure, opportunity, dan rationalization.
Co-Authors Andi Kusuma Indrawan Apit Miharso Ari Kamayanti Asdani, Andi Asminah Rachmi Aulia Hafiida Ade Yolandra Bimo Setyawan Bimo Setyawan Birra Lailatul Nafiisa Diva Wahyu Syaputri Diva Elvyra Handajani Elvyra Handayani Erycha Puspitasari Feliana Danisha Cucu Ariyani Fita Setiadi Fita Setiati Heni Febriyanti Himmah Ivana Larasati Putri Navalina Jarnuzi, Ahmad Jaswadi Jaswadi Kartika D.S. Susilowati Kartika Dewi Sri Susilowati Kartika DS Susilowati Khoirin Azaro Kuni Utami Handayawati Kusmintarti, Anik Ludfi Djajanto Marta Dwi Yana Marta Dwiyana Mayasir Aziza Merry Hanif Rahma Muhamad Muwidha Muhammad Muwidha Muhammad Muwidha Nafis Sulthan Nurafni Nurafni Eltivia Nurafni Elvitia Pratama, Bagas Brian Retnaning Ayu Dyah Sawitri Rilah, Fitri Nur Rilah, Fitri Nur Setyawan Eko Wardaya Shanti Rahayu Kusuma Ningrum Sidik Ismanu Sinta Fatmaria Tantri Sugeng Sulistyono Syefira Ramadhani Yusna