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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal SOLMA Jurnal Pengabdian pada Masyarakat INDEKS (Ilmu Pengetahuan dan Teknologi Terintegrasi) Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JPM PAMBUDI Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Among : Jurnal Pengabdian Masyarakat Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis JPM Pambudi
Setianingsih, Novie Astuti
Politeknik Negeri Malang
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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Akuntabilitas dan Transparansi Pengelolaan Dana “Prodamas” dalam Mewujudkan Good Government Governance di Tingkat Kelurahan Pemerintahan Kota Kediri Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.143 KB) | DOI: 10.33395/owner.v3i2.171

Abstract

Tujuan penelitian ini adalah untuk mengetahui hubungan antara penerapan akuntabilitas dan transparansi pengelolaan dana Prodamas terhadap Good Government Governance. Akuntabilitas dan transparansi pengelolaan dana Prodamas merupakan upaya dalam mewujudkan tata kelola pemerintahan yang baik dimulai dari proses perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban terutama di tingkat kelurahan, karena kelurahan merupakan penerima dan pengelola dana Prodamas untuk kegiatan pembangunan Infrastruktur dan Ekonomi-Sosial.Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan metode survey. Populasi pada penelitian ini adalah 46 kelurahan di Pemerintahan Kota Kediri dengan teknik pengambilan sampel dilakukan dengan teknik area sampling. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner yang diberikan kepada aparatur kelurahan, dan pihak Rukun Tetangga (RT) sebagai pelaksana kegiatan Prodamas. Penelitian menunjukkan hasil korelasi terdapat hubungan yang kuat atas variabel transparansi, akuntabilitas dan Good Government Governance.Berdasarkan hasil penelitian, maka tata kelola dana Prodamas di tingkat Kelurahan Pemerintahan Kota Kediri adalah baik karena telah akuntabel dan transparan dalam pengelolaan dana.
Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.514

Abstract

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Atik Tri Andari; Novie Astuti Setianingsih; Elmi Rakhma Aalin
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1109

Abstract

Laporan keuangan dapat memberikan informasi yang akurat bagi semua pihak yang berkepentingan dan menggambarkan kinerja dari sebuah usaha secara efektif, khususnya UMKM. Hal ini akan lebih mempermudah bagi pihak yang berkepentingan jika laporan keuangan UMKM sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ada beberapa faktor yang mempengaruhi pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM, yaitu kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah kualitas sumber daya manusia, ukuran perusahaan, sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Obyek penelitian adalah UMKM industri pengolahan di Kota Kediri dengan sampel 59 industri. Data diperoleh dari kuesioner yang disebarkan kepada pemilik UMKM. Analisis data penelitian ini menggunakan analisis regresi linear berganda dengan aplikasi SPSS. Hasil dari penelitian ini adalah kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM secara bersama-sama berpengaruh terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Hal ini berarti kualitas pelaku usaha dengan tingkat pendidikan yang tinggi akan paham dan lebih mudah memahami mengenai betapa pentingnya melakukan laporan keuangan berdasarkan SAK EMKM. Semakin besarnya ukuran usaha akan mendorong untuk mencari kebutuhan modal usaha dari pihak ketiga sehingga perlu adanya laporan keuangan sebagai salah satu bukti kelayakan usaha. Adanya sosialisasi secara mengenai akuntansi dan juga pelaporan yang sesuai dengan SAK EMKM.
Pengaruh Partisipasi Masyarakat, Transparansi dan Akuntabilitas dalam Pengelolaan Dana Program Pemberdayaan Masyarakat Novie Astuti Setianingsih; Wiwiek Kusumaning Asmoro; Eti Putranti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1127

Abstract

This study aims to examine and analyze the effect of community participation, transparency and accountability in managing funds for community empowerment programs in the city of Kediri. Management of Community Empowerment Program funds through Village Deliberations to determine priorities, planning, implementation, supervision, administration, reporting, accountability from the Neighborhood Association to the Kelurahan, from the Kelurahan to the Regional Government. The scope of the Kediri City Community Empowerment Program is in the economic field. Health, Social, Education, Infrastructure and Youth. This research is a quantitative research by distributing questionnaires. The population in this study were 3 sub-districts (Betet, Tinalan and Banaran). Questionnaires were distributed to the community, the Neighborhood Association (RT) and village officials as implementers of the Community Empowerment Program activities. This study shows the results that community participation, transparency and accountability have a significant positive effect on the management of Community Empowerment Program funds.
Pengaruh Sumber Dana Eksternal dan Internal Perusahaan Terhadap Rentabilitas Modal Sendiri Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1227

Abstract

The purpose of this study was to determine the effect of the company's external and internal sources of funds on the Profitability of Own Capital (RMS) in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The variables used consist of the dependent variable, namely Rentability of Own Capital (RMS) and independent variables from external funds consisting of Debt to Total Capitalazition Ratio (DCR), Total Debt to Total Assets (DAR) and Debt to Equity (DER). Meanwhile, internal funding sources consist of Flow Back Ratio (FBR). The sampling technique used purposive sampling, namely the sampling technique with certain considerations. The number of samples in this study were 75 manufacturing companies with an observation period of 2018-2020. The results of this study indicate that 4 (four) independent variables consisting of DCR, DAR,DER as an external source of funds and Flowback Ratio as an internal source of funds simultaneously affect to RMS. The conclusion from the results of the study is that companies must be able to increase capital in order to increase the value of the company in order to compete to gain and increase investor confidence. Company management needs to adjust the composition of the use of FBR as internal capital by optimizing the management of assets owned.
Co-Authors Aalin, Elmi Rakhma Aang Afandi Atik Tri Andari Atik Tri Andari Atik Tri Andari Atik Tri Andari, Atik Tri Elmi Rahma Aalin Elmi Rahma Aalin Elmi Rakhma Aalin Elmi Rakhma Aalin Elmi Rakma Aalin Eti Putranti Eti Putranti Eti Putranti Eti Putranti Eti Putratanti Hadi Rahmad Toga Aldila Cinderatama Wiwiek Kusumaning Wiwiek Kusumaning A Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaning Asmoro Wiwiek Kusumaningasmoro Wiwiek Kusumaningasmoro Yohan Bahtiar