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All Journal JURNAL MANAJEMEN DAN AKUNTANSI EL-MUHASABA Jurnal Ilmiah Bisnis dan Ekonomi Asia FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Akuntansi Bisnis & Manajemen (ABM) Journal of Community Practice and Social Welfare (JaCiPS) Empowerment Society Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Akuntansi Bisnis dan Humaniora Journal of International Conference Proceedings PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO
Siti Amerieska
Jurusan Akuntansi, Politeknik Negeri Malang, Malang Jawa Timur, Indonesia
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEMITRAAN BISNIS PT PLN (Studi Kasus Pada Kemitraan PT. PLN dengan AKLI Wilayah Kota Malang) Amerieska, Siti; -, Nurhidayah
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Partnership one of the way alternative strategic for increase performance evaluation in organization business.Partnership’ it could be happen both oftim when they have good synergy.PT PLN and AKLI have partnership in relationship in  procurement of goods and service. The aims of this research to anaylize how partnership between PT PLN and AKLI  cases.Using eksplanatory research distribute quesionare 54 vendor, with SPSS tool, actually the result that have 5 factor influence performance partnership. The are communication effective, sutanability, financial guaranted, mutual trust,time period and environment flexibility.Financial granted has the big influence for performance partnership. Key words: partnership, financial guaranted, communication effective.
PELAPORAN KEUANGAN ORGANISASI NIRLABA: REKONSTRUKSI SHARIA VALUE ADDED STATEMENT BERBASIS AMANAH Amerieska, Siti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.016 KB) | DOI: 10.18860/em.v8i1.4955

Abstract

Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi nirlaba di bidang sosial keagamaan dan merekonstruksi laporan keuangannya berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45 dengan Shariah Value Added Statement. Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa laporan yang dibuat oleh organisasi nirlaba belum sesuai dengan PSAK 45. Namun penyajian informasi keuangan secara fisik pada PSAK45 belumlah cukup karena tidak menggambarkan pencapaian tujuan organisasi seutuhnya, dalam artian seperti organisasi nirlaba berdasarkan aktivitas yang dilakukan berdasar  amanah antara pihak prinsipal (pemilik sumber daya) kepada pihak stewards (manajemen) untuk mengelola dana sosial, untuk itu perlu laporan yang memberikan nilai tambah informasi  atas pengelolaan sumber daya tersebut secara amanah. Sehingga pada peneliitian ini dimunculkan konsep laporan nilai tambah yang berbasis shariah pada yayasan amil zakat. Makna nilai tambah pada organisasi niurlaba berbeda dengan organisasi profit, organisasi profit dasar distribusi nilai tambah berdasarkan income, sedangkan pada organisasi nirlaba konsep nirlaba didasarkan pada akuntabilitas pengelolaan dana.Shariah Value Added Statement memberikan alternatif penyampaian informasi keuangan.
PERAN AKUNTAN BERBASIS VALUES DRIVEN ACCOUNTING SEBAGAI UPAYA PENCIPTAAN DAYA SAING BERKELANJUTAN Amerieska, Siti
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.919 KB) | DOI: 10.24912/ja.v21i1.134

Abstract

Persepsi dan fokus dalam akuntansi perlu adanya pergeseran paradigma dalam menghadapi turbulence ekonomi (kondisi ketidak pastian usaha).Peran seorang akuntan tidak hanya sekedar sebagai compliance driver, yang memiliki tugas menyusun laporan keuangan saja, melainkan dapat memberikan nilai tambah value driven kepada organisasi bisnis sebagai partner pengambilan keputusan yang berfokus pada kinerja, perolehan laba pasar dan perbaikan. Penelitian ini bertujuan untuk memberikan ide atau pemikiran strategis kepada akuntan agar dapat lebih terlibat dalam peran value driven. Jenis pada penelitian ini berupa penelitian deskriptif. Pembahasan artikel ini tentang membangun paradigma akuntan sebagai value driven, bagaimana menggeser fokus biaya menjadi pada kinerja, menggeser paradigma technical cost menjadi level strategic. Selain paradigma value driven yang dibangun, dalam artikel ini juga dibahas pemetaan level strategic peran akuntan yang selama ini terjadi di dunia bisnis. Setelah adanya pemetaan level peran akuntan kemudian di analisis bagaimana peran akuntan ini dapat menghadapi resiko ketidak pastian usaha di era Masyarakat ekonomi Asean.
Pelatihan dan Pendampingan Inovasi Produk Unggulan dan Pemasaran On-Line Djajanto, Ludfi; Kusmintarti, Anik; Wakhidah, Rokhimatul; Amerieska, Siti; Ismanu, Sidik
IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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Abstract

Micro, Small and Medium Enterprises (MSMEs) play a very important role in supporting the improvement of the economy of Wringinsongo village, Malang Regency. MSME production of papaya chips and MSME of production of jemblem are currently the leading products in Wringinsongo village and have very good prospects. The main problems that are faced by the business development of MSME papaya chips production and MSME jemblem production are the production process is very simple, there is no product development or diversification, the number of product turnover is limited and the quality is not guaranteed, and the condition of the equipment is very simple and not feasible. In addition, only one type of product is produced and made according to their own tastes and there is no good packaging so that they are less attractive to consumers. The solutions to the problem solving carried out in this community service are by providing training and assistance on how to innovate products and diversify products, provide assistance with machines and equipment that support the production process, train how to design several packaging models, labeling, and brands for the product to be produced to make it more attractive, and train the development of effective sales and promotions through online marketing through several social media such as Instagram and Facebook. The results after training and mentoring show that there is an additional variety of product types and packaging that can directly increase sales turnover.
PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO FRAUD DI PTN Imam Mulyono; Jaswadi Jaswadi; Siti Amerieska
Jurnal Akuntansi Bisnis Dan Humaniora Vol 8 No 1 (2021): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.046 KB) | DOI: 10.33795/jabh.v7i1.1

Abstract

Tujuan dari penelitian ini, untuk menguji apakah brainstorming dan keahlian auditor berpengaruh terhadap penilaian risiko fraud, dengan brainstorming dan keahlian auditor sebagai variable independen, dan penilaian risiko fraud sebagai variable dependen. Sampel berjumlah 50 kepada Internal Auditor (Perangkat SPI) PTN dari 14 PTN di Jawa Timur, dengan mendistribusikan kuisioner 50 kuisioner dan 46 kuisioner yang direspon oleh responden. Metode analisis data yang digunakan adalah uji kualitas data, uji asumsi klasik, uji hipotesis dengan regresi linier berganda, berdasarkan hasil analisis data yang sudah dilakukan bahwa brainstorming dan keahlian auditor berpengaruh terhadap penilaian risiko fraud. Hasil penelitian menunjukkan bahwa brainstorming berpengaruh terhadap penilaian risiko fraud karena tanpa proses Brainstorming yang tepat, tugas dan kinerja auditor akan terancam, dan auditor mungkin tidak mampu mengidentifikasi risiko fraud selama penilaian risiko fraud serta dengan Brainstorming mendorong auditor untuk mengadakan diskusi dengan anggota tim audit tentang potensi materi salah saji karena fraud. Keahlian auditor berpengaruh terhadap penilaian risiko fraud karena penilaian risiko fraud harus dilakukan oleh Auditor yang memiliki keahlian dan pelatihan yang cukup sebagai Auditor dan bertindak sebagai seorang yang ahli dalam bidang akuntansi dan bidang auditing melalui pendidikan formalnya yang diperluas dengan pengalaman-pengalaman selanjutnya dalam praktik audit.
Pengaruh Human, Organization dan Technology (Hot) Terhadap Kualitas Iinformasi Pelaporan Keuangan Pada Badan Layanan Umum Siti Amerieska
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study pupose to examine the human (human resource capacity), organization (application of accounting standards and internal control systems) and technology towads the quality of financial reporting information in Badan Layanan Umum (BLU). The population of this study are all users who carry out financial reporting. Data used in this study are primary data, which obtained from distributing questionnaires. The results of this study that simultaneously signify the human variables, technology significantly influence the quality of financial reporting information Badan Layanan Umum (BLU). While variable implementation of standards accounting does not have a significant effect, but for variable application of the system of internal control has significant effect.
BATMAN RIBONE (Batik Malangan Triple Bottomline) Implementation Triple Bottomline for Small Medium Enterprise (SME) in Malang Regency Siti Amerieska; Galuh Kartiko; Novi Nugrahani; Rika Wijayanti; Farika Nikmah
Journal of Community Practice and Social Welfare Vol. 1 No. 1 (2021): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/jacips.2021.1.1.48-62

Abstract

Batik Malangan craftsmen SMEs need a presence in the world of business development. The main problems faced by batik SMEs are 1) lack of good management which covers Planning, Organizing, Actuating and Controlling (POAC) as the focus of management implementation within the context of developing Batik Malangan products, 2) lack of entrepreneurial funds, 3) lack of Batik Malangan socialization (marketing), owing to the lack of web and social media presence 4) Not having financial reports, especially reports within the framework of Triple Bottom Lines (Sustainability Report). The possible solutions are in the form of assistance in the preparation of management procedure systems and the establishment of a marketplace specializing in batik products of Malang. The methods used are in the form of mentoring and training on the use of the procedure system, and the application of a web-based marketplace. The results of this community service, with the existence of Batman Ribone standard operating procedure (SOP), which contains a production planning SOP, SME owners have become increasingly aware of the importance of production planning. The existence of this web-based marketplace increased the number of customers by up to 20% and has made it easier for them to access Batik Malangan products.
PELATIHAN MANAJEMEN USAHA UNTUK UKM BATIK MALANGAN Novi Nugrahani; Siti Amerieska; Andi Kusuma Indrawan; Ahmad Jarnuzi; Anik Kusmintarti
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.803 KB) | DOI: 10.33795/jabdimas.v8i2.143

Abstract

The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Barang Milik Daerah Siti Amerieska; Fita Setiati; Imam Mulyono
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 2 (2018)
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.651 KB) | DOI: 10.32812/jibeka.v12i2.20

Abstract

This study aims to analyze the factors of management of regional property. This research was conducted by using quantitative descriptive method. The research method used is associative in which the research aims to determine the relationship between two or more variables. The analysis technique used is factor analysis. Based on the results of the data analysis test, it was found that testing of 33 factors in asset management in the local government environment. The sample uses 50 respondents, data analysis techniques using factor analysis in this research data are grouped into 6 (six) factors, namely: BMD Planning and Procurement (20.71%), Usage and Utilization (18.12%), Security and Maintenance (10 , 05%), Elimination (6.29%), Administration of BMD (5.00%) and Control and Control (4.89%). The results of this study indicate that of the six factors the most dominant factors are the factors of procurement BMD and BMD uses, in fact this is reasonable because planning is very important to be done to support the control and supervision process. While the use and utilization can be said to be effective if supported also by good administration and periodic maintenance.
FACTORS AFFECTING ACCOUNTING CONSERVATISM FOR FOOD AND BEVERAGE SUB SECTOR BETWEEN 2016-2020 PERIOD Novi Nugrahani; Fita Setiati; Siti Amerieska
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v7i2.296

Abstract

It is challenging that food and beverage sub-sector is growing rapidly these days. As a matter of fact, there are various variables affecting the accounting conservatism in food and beverage industry. The purpose of this study is to determine simultaneously and partially the factors that influence accounting conservatism. These factors are debt covenant, company growth, financial distress, litigation risk, and political costs. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study applied purposive sampling technique in selecting the sample of this study. This study used multiple regression analysis using SPSS software. The partial test showed that debt covenant and financial distress had a significant effect on accounting conservatism. Besides, the variables of company growth, financial distress, and political costs had no significant effect on accounting conservatism. Simultaneous test results showed that there was a significant influence of debt covenant, company growth, financial distress, litigation risk, and political costs on accounting conservatism. Further research is encouraged to be conducted on companies listed on IDX from various sub-sectors other than food and beverage to broaden the coverage. Also, it would be interesting to observe other factors affecting accounting conservatism through other periods to compare the results.Keywords: accounting conservatism, food and beverage sub-sector, 2016-2020 period
Co-Authors Aang Afandi Ahmad Jarnuzi Andi Kusuma I Andi Kusuma Indrawan Atika Syuliswati Djajanto, Ludfi Fadelis Sukya Farika Nikmah Fita Setiati Galuh Kartiko Imam Mulyono Ismanu, Sidik Jarnuzi, Ahmad Jaswadi Jaswadi Kusmintarti, Anik Ludfi Djajanto Novi Nugrahani Novi Nugrahani Novi Nugrahani Nurhidayah - Putri Ayu B Riezky Amalia Rika Wijayanti Rokhimatul Wakhidah Sidik Ismanu Wakhidah, Rokhimatul Yunia Afiatin