Fitri Nuraini
Fakultas Bisnis Dan Ekonomi Universitas Muhammadiyah Surabaya

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ACCOUNTING OF ZAKAT, INFAK AND ALMS IN TRANSPARENCY AND ACCOUNTABILITY IN LAZ DOMPET AMANAH UMAT SIDOARJO Ramadhani Suci Restuningtyas; Anna Marina; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1284

Abstract

ABSTRACT                  The potential magnitude of zakat fund receipts must be balanced with good management. The development of Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia needs to be followed by a good and transparent public accountability process by prioritizing the motivation to carry out the mandate of the people. In order for zakat management to work properly, BAZ/LAZ must apply the principles of Good Organization Governance. This study aims to find out the comparison of the application Accounting of Zakat and Infak/Alms to LAZ Dompet Amanah Umat (LAZ DAU) with PSAK No. 109 in transparency and accountability. The research approach used qualitative descriptive with comparative method. The results revealed that the application accounting of zakat and infak/alms LAZ DAU is sufficient in accordance with PSAK No. 109 in the case of recognition of funds received and distributed in cash, non-cash fund measurement, zakat fund disbursement, infak/alms and amil separately, and disclosure of non-halal funds. The principles of transparency and accountability are realized by publishing reports on receipts, expenditures and cash/bank balances, conducting audits of the External Auditor as well as the preparation of program accountability reports. The principle of transparency has not been fully implemented because the transaction of non-refundable receipt and distribution of funds is not done. Suggestion given in order to apply accounting of zakat and infak/alms in accordance with PSAK No. 109, establishes policies on limits of small cash usage as well as prepares and publishes complete financial statements.Keywords                   : Accounting of Zakat and Infak/Alms, Transparency, AccountabilityCorrespondence to       : ramadhanisucirestuningtyas@gmail.com ABSTRAK  Besarnya potensi penerimaan dana zakat harus diimbangi dengan pengelolaan yang baik. Perkembangan Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ) di Indonesia perlu diikuti dengan proses akuntabilitas publik yang baik dan transparan dengan mengedepankan motivasi melaksanakan amanah umat. Agar pengelolaan zakat berjalan dengan baik, maka BAZ/LAZ harus menerapkan prinsip-prinsip Good Organization Governance. Penelitian ini bertujuan untuk mengetahui perbandingan penerapan Akuntansi Zakat dan Infak/Sedekah pada LAZ Dompet Amanah Umat (LAZ DAU) dengan PSAK No. 109 dalam transparansi dan akuntabilitas. Pendekatan penelitian yang digunakan kualitatif deskriptif dengan metode komparatif. Hasil penelitian mengungkapkan bahwa penerapan akuntansi zakat dan infak/sedekah LAZ DAU sudah cukup sesuai dengan PSAK No. 109 dalam hal pengakuan dana yang diterima dan disalurkan dalam bentuk kas, pengukuran dana nonkas, penyajian dana zakat, infak/sedekah, dan amil secara terpisah, serta pengungkapan dana non halal. Prinsip transparansi dan akuntabilitas diwujudkan dengan mempublikasikan laporan penerimaan, pengeluaran dan saldo kas/bank, dilakukannya pemeriksaan Auditor Eksternal serta disusunnya laporan pertanggungjawaban program. Prinsip transparansi belum sepenuhnya diterapkan karena transaksi penerimaan dan penyaluran dana nonkas tidak dilakukan pencatatan. Saran yang diberikan agar dapat menerapkan akuntansi zakat dan infak/sedekah sesuai dengan PSAK No. 109, membuat kebijakan atas batas penggunaan kas kecil serta menyusun dan mempublikasikan laporan keuangan secara lengkap.Kata Kunci                 : Akuntansi Zakat dan Infak/Sedekah, Transparansi, AkuntabilitasKorespondensi             : ramadhanisucirestuningtyas@gmail.com
Persepsi Mahasiswa Akuntansi Terhadap Pentingnya Akuntansi Forensik Sebagai Pengajaran Akuntansi Di Universitas ( Studi Kasus Pada Universitas Muhammadiyah Surabaya ) Mr Andrianto; Rieska Maharani; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1786

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ABSTRACT  This study aims to explore the opinions of accounting students last semester regular morning and afternoon at the University of Muhammadiyah Surabaya regarding the perception of the importance of teaching curriculum Forensic Accounting in Indonesia. Student Accounting Forensic Accounting view that teaching is necessary and needs to be included in the curriculum of study Accounting. Both groups of respondents gave a special emphasis on the importance of teaching Forensic Accounting as part of efforts to eradicate corruption in Indonesia. The study also found that accounting students saw no serious obstacles in the implementation of Forensic Accounting in the accounting curriculum already now. Keywords                   : Forensic Accounting, Fraud, Accounting Curriculum.Correspondence to       : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id ABSTRAK                Penelitian ini bertujuan untuk menggali pendapat mahasiswa akuntansi semester lalu reguler pagi dan sore hari di Universitas Muhammadiyah Surabaya mengenai persepsi pentingnya pengajaran kurikulum Forensik Akuntansi di Indonesia. Akuntansi Mahasiswa Akuntansi Forensik memandang bahwa mengajar itu perlu dan perlu dimasukkan dalam kurikulum studi Akuntansi. Kedua kelompok responden memberikan penekanan khusus pada pentingnya pengajaran Akuntansi Forensik sebagai bagian dari upaya untuk memberantas korupsi di Indonesia. Studi ini juga menemukan bahwa mahasiswa akuntansi tidak melihat kendala serius dalam pelaksanaan Akuntansi Forensik dalam kurikulum akuntansi sudah sekarang. Kata kunci : Akuntansi Forensik, Penipuan, Kurikulum Akuntansi.Korespondensi : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id
ANALISIS PERBEDAAN PERSEPSI AKADEMISI AKUNTANSI TERHADAP PENERAPAN MATA KULIAH AKUNTANSI SYARIAH ( Studi Kasus pada Universitas Muhammadiyah Surabaya ) Rieska Maharani; Fitri Nuraini; Andrianto A
Jurnal Ekonomi dan Bisnis Islam | Journal of Islamic Economics and Business Vol. 3 No. 1 (2017): JANUARI-JUNI 2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.906 KB) | DOI: 10.20473/jebis.v3i1.3517

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This study aims to determine differences in perceptions of academics of accounting on the application of sharia accounting courses at the University of Muhammadiyah Surabaya. The object of this study is the perception of accounting academics on the application of sharia accounting subjects with the sampling technique is purposive sampling. The method used deskrip qualitative research by distributing questionnaires and interviews. Results are used to deploy as many as 7 lectures and 21 accounting students who took thesis.Based on the results of questionnaires and interviews can be concluded that there are no differences in the perception of accounting academics of sharia accounting courses at the University of Muhammadiyah Surabaya. And both parties agree will demonstrate the application of sharia accounting subjects, with the course is expected to prospective accountant can apply. Keywords: Perception, Islamic Accounting
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Profitabilitas Pada CV. Gadjah Bordir Gini Gini; Sjamsul Hidayat; Fitri Nuraini
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13445

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Amid the intense business competition companies are required to be able to achieve market positions, so companies need to carry out credit sales strategies, so that sales increase. In CV Gadjah of Embroidery is a business activity. Gadjah of Embroidery requires a big cost because in the process of work, it requires costs and energy for its production. The So financial problems become a burden on CV. Gadjah of Embroidery business. The CV. Gadjah of Embroidery because its can be an obstacle to the cost of production.The purpose of the study was to determine the effect of accounts receivable and working capital turnover on profitability at CV.Gadjah of Embroidery for the period 2015-2020.The method of this study uses quantitative methods to measure the influence of accounts receivable and working capital turnover of profitability in CV. Gadjah of Embroidery, the observation period in 2015 - 2020. Hypothesis testing is using descriptive analysis method, statistical analysis method consisting of multiple linear regression analysis Simultaneous significant testing (F test), partial significance testing (Test-T) and Determination Coefficient Testing (R2). The results showed that there was an influence on the rotation of accounts on profitability in CV. Gadjah of Embroidery, while working capital turnover was an influence on profitability in CV.Gadjah of Embroidery. The Adjusted R square value = 0.666 means 66.6 percent of the influence of accounts receivable and working capital on profitability on CV. Gadjah of Embroidery. While the remaining 33.4 percent explained by other variables outside the variables used in this study.
Pengalaman Kerja Auditor, Etika Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Hana Dili Setyana; Soedjono Rono; Fitri Nuraini
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.4 KB) | DOI: 10.30651/stb.v1i1.9765

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The development of the business world in Indonesia is currently increasing rapidly, the era of globalization has resulted in businesses not knowing national borders. Therefore, the main requirement before making business decisions is very much needed through auditing, with an audit of financial statements by public accountants that will provide quality information for the users. This study focuses on the work experience of auditors, auditor ethics, and auditor competence on audit quality. Experienced auditors have more knowledge, insight and better memory structure than inexperienced auditors. Decisions on code of ethics are important in maintaining and increasing public trust in the accounting profession and the services provided by auditors, in addition to compliance with SAK, Audit Standards, and other regulations. And the quality of the audit will increase if the wishes and needs of the auditors that make their work motivation can be fulfilled. The population used in this study were 228 auditors from 39 KAP in Surabaya. And the sampling technique used purposive sampling with a sample of 53 auditors from 15 KAP in Surabaya. This research uses analysis tools of multiple regression analysis techniques. The results of this study indicate that the experience of auditors and the competence of auditors simultaneously have an effect on audit quality with a significance value of 0.009. Partially only auditor ethics have an effect on audit quality with a significance value of 0.039, auditor experience and auditor competence have no significant effect on audit quality with a significance value of 0.611 and 0.216. Keywords: Auditor Experience, Auditor Ethics, Auditor Competence and Audit QualityPerkembangan dunia usaha di Indonesia pada saat ini semakin pesat, era globalisasi mengakibatkan bisnis tidak mengenal batas negara. Oleh karena itu kebutuhan utama pada saat sebelum mengambil keputusan bisnis sangat  dibutuhkan melalui pengauditan, dengan adanya audit atas laporan keuangan oleh akuntan publik akan memberikan informasi yang berkualitas bagi para  pemakainya. Pada penelitian ini berfokus pada pengalamanan kerja auditor, etika auditor, dan kompetensi auditor terhadap kualitas audit. Auditor yang berpengalaman memiliki lebih banyak pengetahuan,wawasan dan struktur memori yang lebih baik dibandingkan auditor yang belum berpengalaman. Keputusan terhadap kode etik menjadi hal yang penting dalam menjaga dan meningkatkan kepercayaan masyarakat terhadap profesi akuntan dan jasa yang diberikan auditor, disamping kepatuhan terhadap SAK, SA (Standar Audit), dan peraturan lainnya. Dan kualitas audit akan meningkat apabila keinginan dan kebutuhan auditor yang menjadikan motivasi kerjanya dapat terpenuhi.  Populasi yang digunakan dalam penelitian ini adalah 228 auditor dari 39 KAP diSurabaya. Dan teknik sampling menggunakan purposive sampling dengan pengambilan sampel sebesar 53 auditor dari 15 KAP diSurabaya.  Penelitian ini menggunakan alat analisis teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengalaman auditor, dan kompetensi auditor secara simultan berpengaruh terhadap kualias audit dengan nilai signifikansi 0.009. Secara parsial hanya etika auditor yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.039, pengalaman auditor dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.611 dan 0.216. Kata kunci : Pengalaman Auditor, Etika Auditor, Kompetensi Auditor dan Kualitas Audit
Pengaruh Kompetensi, Etika, Independensi, Tekanan Anggaran Waktu dan Fee Audit Terhadap Kualitas Audit Depi Lestari; Ma’ruf Sya’ban; Fitri Nuraini
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.455 KB) | DOI: 10.30651/stb.v1i2.10653

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ABSTRACT Audit quality can be influenced by several factors including competence, ethics, independence, time budget pressure and audit fees. The research approach used is a quantitative approach. The data analysis technique used is multiple regression analysis technique. The data quality test used is a validity test and a reliability test. For the classical assumption test, the normality test, multicollinearity test and heteroscedasticity test are used. While the hypothesis testing in this study used the F statistical test and the T statistical test. The results of this study indicate that competence, ethics, independence, time budget pressure and audit fees simultaneously have a significant effect on audit quality with a significance value of 0.009. Partially, only time budget pressure and audit fees have an effect on audit quality with a significance value of 0.038 and 0.002, competence, ethics and independence have no effect on audit quality with a significance value of 0.788, 0.378, and 0.501. This study shows that time budget pressure and audit fees have a very important role in influencing audit quality, for auditors are expected to be able to improve competence, comply with professional ethics and maintain an attitude of independence in carrying out their dutiesKeywords: Audit Fee; Audit Quality; Auditor Competence; Auditor Ethics; Auditor Independence; Time Budget Pressure ABSTRAK Kualitas audit dapat dipengaruhi oleh beberapa faktor antara lain kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda. Uji kualitas data yang digunakan adalah uji validitas dan uji reliabilitas. Untuk uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolonieritas dan uji heteroskedastisitas. Sedangkan pengujian hipotesis dalam penelitiana ini menggunakan uji statistik F dan uji statistik t. Hasil penelitian ini menunjukkan kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit secara simultan berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.009. Secara parsial hanya tekanan anggaran waktu dan fee audit yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.038 dan 0.002, kompetensi, etika dan independensi tidak berpengaruh terhadap kualitas audit dengan signifikansi 0.788, 0.378, dan 0.501. Penelitian ini menunjukkan tekanan anggaran waktu dan fee audit memiliki peran yang sangat penting dalam mempengaruhi kualitas audit, untuk auditor diharapkan mampu meningkatkan kompetensi, mematuhi etika profesi dan menjaga sikap independensi dalam melakukan tugasnya.Kata Kunci: Etika Auditor; Fee Audit; Independensi Auditor; Kompetensi Auditor; Kualitas Audit; Tekanan Anggaran Waktu
INTELLECTUAL INTELLIGENCE, LEARNING BEHAVIOR AND AVAILABILITY OF EDUCATIONAL MEANS ON INTERMEDIATE ACCOUNTING UNDERSTANDING WITH MOTIVATION AS A MODERATING VARIABLE fitri nuraini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.594 KB) | DOI: 10.35310/accruals.v3i2.95

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Abstract Intermediate Financial Accounting is a continuation of accounting science from basic accounting, the countain in intermediate financial accounting includes riil account accounting treatment and special accounting problems. Concepts in intermediate financial accounting explain accounting treatment including recognition, measurement, statement and disclosure. This study examines the influence of intellectual intelligence, accounting behavior and availability of educational facilities on the understanding of intermediate financial accounting with motivation as a moderating variable. The sampling technique used convenience sampling with a sampling of 43 students. The study uses the Moderated Regression Analysis (MRA) analysis tool. The results showed that (1) intellectual intelligence, learning behavior and the availability of educational facilities had no significant effect on the understanding of intermediate financial accounting, (2) motivation to moderate the influence of intellectual intelligence and learning behavior on understanding middle financial accounting, (3) motivation does not moderate the influence of availability educational facilities for understanding middle financial accounting.
Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating Fitri Nuraini
Journal of Accounting Science Vol 1 No 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.892

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Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic.
PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto Andrianto; fitri nuraini; Rieska Maharani
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.946 KB)

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Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM
Analisis Efektivitas Sistem Pengendalian Internal Barang Perlengkapan Studi Kasus Di Sempoa Tc Dharmahusada Mas Oktavia Dwi Sheila R; Anna Marina; Fitri Nuraini
Majalah Ekonomi Vol 26 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a4733

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The purpose of this research was to determine the importance of internal control on systems and procedures for supplying stocks at the Sempoa Sip TC Dharmahusada Mas which is one of the current assets in the company in addition to income from paying special fees. To find out whether the systems and procedures at the Sempoa Sipwhich have been running for several years are effective and in accordance with the procedures. Collecting data in this research are interviews, documentation, literature study, primary data, secondary documents. clear enough. However, the division of tasks at the company is still not good because it is only carried out by the admin, namely, the purchasing system, goods receipt system, expenditure system, warehouse has not been effective. This shows that there is no good principle of segregation of functions, namely segregation of duties.