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All Journal Novum : Jurnal Hukum SITEKIN: Jurnal Sains, Teknologi dan Industri Pelita : Jurnal Penelitian dan Karya Ilmiah Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Siti Maghfiroh
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Other

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Prediksi Hasil Produksi Pajale di Kabupaten Jember Menggunakan Metode Marcov Chains Siti Maghfiroh; Faisyatul Hilmiyah; Hevi Firdyawati
SITEKIN: Jurnal Sains, Teknologi dan Industri Vol 18, No 2 (2021): Juni 2021
Publisher : Fakultas Sains dan Teknologi Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/sitekin.v18i1.6309

Abstract

Perekonomian Indonesia sangat bergantung pada sektor pertanian terutama pada komoditas pangan. Upaya peningkatan produksi pangan dilakukan pemerintah demi terwujudnya ketahanan pangan nasional. Dalam penyusunan perencanaan pangan dibutuhkan data prediksi pertumbuhan pangan di masa depan. Penelitian ini menganalisis mengenai prediksi perkembangan produksi pangan di Kabupaten Jember, Provinsi Jawa Timur Tahun 2018 sampai 2020. Variabel yang digunakan, yaitu komoditas padi, jagung, dan kedelai sebagai kelompok komoditas pangan utama di Indonesia. Data penelitian diperoleh melalui buku terbitan Badan Pusat Statistik Provinsi Jawa Timur dan Badan Pusat Statistik Kabupaten Jember. Perhitungan dilakukan dengan metode markov chains. Hasil perhitungan menunjukkan  bahwa prediksi persentase hasil produksi pajale pada satu tahun pertama memiliki tingkat perbedaan yang signifikan dari tahun sebelumnya, sedangkan dua tahun berikutnya memiliki perbedaan nilai yang minimal antara 0,1-0,3% pada setiap jenis komoditas. Prediksi produksi sektor pangan tahun 2018 dan dua tahun mendatang didominasi oleh komoditas padi dengan rata-rata sebesar 69%, jagung dengan rata-rata sebesar 29%, sementara kedelai rata-rata hanya sebesar 2%.
IMPLIKASI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 46 / PUU-VIII/ 2010 TERHADAP TUNJANGAN ANAK LUAR KAWIN PEGAWAI NEGERI SIPIL Siti Maghfiroh
NOVUM : JURNAL HUKUM Vol 5 No 3 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v5i3.36067

Abstract

Putusan MK No.46/PUU-VIII/2010 memberikan dampak akan kedudukan dan status hukum anak luar kawin menjadi jelas dan terbuka. Faktanya belum ada pengaturan yang lebih jelas mengenai hak-hak yang diperoleh anak luar kawin khususnya bagi Pegawai Negeri Sipil, termasuk dalam hal ini tunjangan sebagai anak PNS, sedangkan putusan MK ini bersifat final dan mengikat. Tujuan penelitian ini,untuk menganalisis ada tidaknya implikasi Putusan MK No.46/PUU-VIII/2010 terhadap status dan kedudukan Anak Luar Kawin PNS dan menganalisis Pengaturan PNS untuk memperoleh Tunjangan bagi Anak Luar Kawin pasca keluarnya Putusan MK No. 46/ PUU-VIII/ 2010. Penelitian menggunakan penelitian normatif dengan pendekatan perundang-undangan,konseptual dan kasus. Teknik analisis secara preskriptif yaitu merumuskan dan mengajukan pedoman dan kaidah yang harus dipatuhi oleh praktik hukum dan dogmatik hukum. Hasil penelitian ini menunjukkan bahwa implikasi dari putusan MK No.46/PUU-VIII/2010 merupakan putusan yang mengikat semua pihak dan tak terkecuali terhadap PNS yang memiliki anak luar kawin agar anak luar kawin bisa mendapatkan keadilan dengan hak yang sama. Pengaturan anak luar kawin untuk mendapatkan tunjangan yaitu memberikan akte atau surat keterangan kelahiran, Putusan pengadilan atas pengakuan anak dan memberikan hasil dari tes DNA yaitu sesuai dengan putusan MK No.46/PUU-VIII/2010 tentang anak luar kawin sepanjang bisa dibuktikan dengan ilmu pengetahuan dan pengakuan yuridis dari orang tua biologis si anak. Aturan tunjangan anak PNS diatur dalam SE Bersama Menkeu dan Kepala Badan Administrasi Kepegawaian Negara Nomor: SE.1.38/DJA/I.0/7/80 (NO.SE/117/80) Nomor 19/SE/1980. kendala yang dihadapi masih belum ada pengaturan yang jelas setelah keluarnya putusan MK No.46/PUU-VIII/2010.
ANALISIS KEMAMPUAN REPRESENTASI MATEMATIS SISWA SMP PADA MATERI SEGIEMPAT Siti Maghfiroh; Ade Rohayati
PELITA JURNAL PENELITIAN DAN KARYA ILMIAH Vol 20, No 1 (2020): Januari-April
Publisher : UNIVERSITAS ISLAM SYEKH - YUSUF TANGERANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (965.169 KB) | DOI: 10.33592/pelita.Vol10.Iss1.373

Abstract

Representasi adalah bentuk interpretasi pemikiran siswa terhadap suatu masalah. Setiap siswa berbeda-beda dalam merepresentasikan pemikiran mereka dikarenakan setiap orang memiliki kemampuan otak yang berbeda-beda dalam menyerap, mengelola, dan menyampaikan informasinya sehingga cara individu dalam belajarpun berbeda. Penelitian ini bertujuan untuk mengetahui kemampuan representasi matematis siswa SMP Kota Bekasi dalam menyelesaikan soal pada materi segiempat. Penelitian ini menggunakan metode kualitatif deskriptif. Instrumen yang digunakan berupa tes uraian sebanyak lima soal yang mengacu pada indikator kemampuan representasi matematis. Subjek penelitian ini adalah siswa kelas IX SMP Kota Bekasi. Hasil penelitian menunjukkan bahwa siswa memiliki berbagai macam bentuk representasi dari persoalan yang disajikan. Jadi kesimpulannya yaitu representsi matematis merupakan salah satu kemampuan dasar yang harus dimiliki siswa. Instruksi soal yang diberikan kepada siswa mempengaruhi pemahaman siswa untuk merepresentasikan persoalan. Pada penelitian ini kemampuan representasi siswa masih dalam kategori kurang. Maka pemberian model pembelajaran yang mendukung kesempatan siswa untuk merepresentasikan sendiri hasil pemikirannya dan dilakukan secara konsisten dapat mendorong kemampuan representasi siswa.Keyword: Kemampuan Representasi Matematis, Segiempat, Kualitatif  Deskriptif
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Nir’atunnisa Setyaningrum; Bambang Agus Pramuka; Siti Maghfiroh; Dona Primasari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.493 KB) | DOI: 10.32424/1.jras.2022.1.1.6361

Abstract

This study aims to determine the effect of several factors, namely the size of KAP, management change, and financial distress on auditor switching in BUMN companies listed on the IDX for the period 2015-2019. Auditor switching is an important issue because it relates to the change of KAP or auditors in companies that can affect the audit results of their financial statements. This study focuses on voluntary auditor switching or outside of the applicable regulations. The population in this study were all state-owned companies listed on the IDX in 2015-2019. The sample was selected using a purposive sampling technique with the number of samples obtained as many as 75 samples. Data collection was carried out using the documentation method based on available information and data. The data analysis method used is logistic regression analysis and the processing is assisted by the IBM SPSS version 26 application. The results of this study indicate that: (1) KAP size has a significant negative effect on auditor switching; (2) management change has no effect on auditor switching; and (3) financial distress has no effect on auditor switching. The implication of the results of the research above is that companies need to change KAP or auditors in accordance with applicable regulations even though they have used large KAPs. Each company is also expected to be able to choose an auditor based on expertise in their field, not just based on the size of the KAP. Auditors from every KAP who are given excessive trust by clients and investors are expected to maintain their professionalism and independence by working objectively and not violating the code of ethics.
PENGARUH IMPLEMENTASI TOTAL PERFORMACE SCORECARD TERHADAP KUALITAS DAN IMPILKASINYA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI Siti Maghfiroh; Intan Imam Sutanto; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.138 KB) | DOI: 10.32424/1.jras.2022.1.2.8055

Abstract

Improvement of service quality for education institutions is one of the key factors in the competition international in this globalization era. Total Performance Scorecard (TPS) is an approach to improvement the quality continually from every business aspect and organization totality to effectively implementation of total performance scorecard to increase service quality and implication to performance. The purpose of this research are analyze and verified the effect total performance scorecard to increase service quality at higher education in central of Java and implications to performance of higher education.. The method of this research is survey method with random sampling. The data will be analyzed by using descriptive analysis and simple regression and interaction regression. The results indicate that:1) implementation of total performance scorecard have effect toward service quality, 2) the service quality have not effect toward higher education performance.
PENCATATAN AKUNTANSI SEKTOR PUBLIK Negina Kencono Putri; Siti Maghfiroh
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.531 KB) | DOI: 10.32424/1.jpba.2022.1.1.5959

Abstract

Public sector accounting is an information system that identifies, organizes, and communicates information on the economy and public sector entities. Public economic information is useful for decision-making on: (1) Allocation of economic resources, (2) Public services, (3) Performance of public sector organizations, (4) Assessment of liquidity capabilities, (5) Distribution of income and economic stability. Therefore, it is important for government institutions to understand how public sector accounting to achieve accountability of financial statements. This service was carried out in Karangreja Village, Cipari District, Cilacap Regency, which was attended by all karangreja village officials, along with PKK mothers from Karangreja Village. The purpose of implementing this service is to (1) provide an understanding of how public sector accounting in Indonesia, (2) Provide accounting skills to all PKK staff and mothers. After being given an understanding and skills in accounting in the public sector, it is hoped that it can be applied and can increase the accountability of the financial statements of Karangreja village.
PENATAUSAHAAN KEUANGAN DESA DALAM RANGKA PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN Siti Maghfiroh; Bambang Agus Pramuka
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.136 KB) | DOI: 10.32424/1.jpba.2022.1.1.5967

Abstract

Village finance is all rights and obligations in the context of organizing village government that can be valued with money, including all forms of wealth related to the rights and obligations of the village. Village finances come from the original income of the village, apbd, and apbn. The allocation of village funds from the regional budget is an instrument to build and restore trust in state management in Indonesia. In order to support the realization of good governance in village administration, village financial management is carried out based on the principles of governance, namely transparent, accountable and participatory and is carried out in an orderly and budgetary discipline. For this reason, good financial management is needed. Law Number 6 of 2014 concerning Villages, Article 93 paragraph (1) states that village financial management includes: planning, implementing, administering, reporting, and accountability. In order for the Village Finance Management to be carried out properly, it must be supported, among others, by competent and qualified human resources as well as adequate financial systems and procedures. Therefore, this community service is carried out for tambaksari kidul village officials, Kembaran district, Banyumas regency, so that village officials have the competence and skills to manage finances. The results of this devotion can provide knowledge for the village apparat.
PELATIHAN DECOUPAGE UNTUK MENGEMBANGKAN KREATIVITAS PADA YAYASAN PONDOK PESANTREN BAHRUL UULUM Dona Primasari; Yusriati Nur Farida; Laeli Budiarti; Siti Maghfiroh; Puji Lestari
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.615 KB) | DOI: 10.32424/1.jpba.2022.1.2.7985

Abstract

Tujuan dari program pengabdian kepada masyarakat adalah membangun sinergi antara pengabdi (dosen) dengan Yayasan Pondok Pesantren Bahrul Uulum untuk bersama-sama mengedukasi dan mendampingi serta mengedukasi tehnik decoupaget sebagai salah satu upaya pemberdayaan masyarakat sehingga mampu meningkatkan tingkat perekonomian masyarakat sekitar. Pondok Pesantren Bahrul Ulum sebagai pusat pembelajaran Islami, pelatihan dan pengembangan diri, kondusif, cerdas dan berkreasi diharapkan turut serta menggerakan aktivitas perekonomian masyarakat sekitar Metode pelaksanaan kegiatan Pengabdian Pada Masyarakat bersifat pelatihan serta dialog-partisipatif dengan cara mengajak, memberikan pelatihan keterampilan decoupage dan mendampingi pengelola Yayasan pondok pesantren bahrul uulum untuk mempraktikkan teknik decoupage. Selain itu, pada pelatihan ini juga melibatkan berbagai narasumber yang ahli dibidangnya terutama dalam hal inovasi tehnik decoupage.
SISTEM PENGELOLAAN PERSEDIAAN DAN ASET TETAP YAYASAN PONDOK PESANTREN Siti Maghfiroh; Permata Ulfah; Irianing Suparlinah; Krisnhoe Rachmi Fitrijati
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.888 KB) | DOI: 10.32424/1.jpba.2022.1.2.8027

Abstract

Islamic boarding schools are educational institutions that aim to be a place to learn religious values for students and practice them in everyday life. As a place to gain knowledge, Islamic boarding schools require supplies, both food supplies (food ingredients and prepared meals and supplies for the teaching and learning process (ATK). In addition to supplies, Islamic boarding schools also require assets (infrastructure). Therefore, supplies and assets are used to supporting activities must be managed properly Inventory and asset management goes through several stages, namely: (1) Planning, (2) Procurement, (3) Use, Utilization, Security, Maintenance and Administration, (4) Deletion..
PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PERUSAHAAN CONSUMER GOODS Juliaster Parlindungan; Siti Maghfiroh; Agus Faturokhman
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 1 (2022): Soedirman Accounting, Auditing and Public Sector Journal (SAAP)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.255 KB) | DOI: 10.32424/1.saap.2022.1.1.8032

Abstract

This research is a type of quantitive research in analyzing the fundamental effect on stock returns of consumer goods companies on the Indonesia Stock Exchange. The purpose of this study is to determine the effect of debt to equity ratio, cash ratio, net profit margin, and total asset turnover on stock returns. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2019. This study uses judgemental sampling techniques and obtains as many as 15 companies or 75 company financial statements for the periode 2015-2019 as samples. Based on the results of the analysis that has been carried out using IBM SPSS Software v25 the results are: (1) debt to equity ratio has a negative and significant effect on stock returns, (2) cash ratio has no effect on stock retruns, (3) net profit margin has a positive effect and significant effect on stock returns, (4) total asset turnover has a positive and significant effect on stock returns, (5) total asset turnover is the most dominant independent variable on stock return. The implication of the conclusion above is that investors can be more careful in choosing the stocks they want to buy by considering the fundamentals of the company first. The company is obliged to maintain the company's fundamentals properly so that investors and related parties can see it well.
Co-Authors Ade Rohayati Agung Santoso Agus Faturokhman Ayu Nir’atunnisa Setyaningrum Bambang Agus Pramuka Dona Primasari Faisyatul Hilmiyah Hevi Firdyawati Intan Imam Sutanto IRIANING SUPARLINAH Isma Dwi Riva Juliaster Parlindungan Khrisnhoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Laeli Budiarti Negina Kencono Putri Permata Ulfah PUJI LESTARI Taufik Hidayat Yusriati Nur Farida