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All Journal Performance Eco-Entrepreneur JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Manajemen Formosa Journal of Sustainable Research (FJSR) Journal MISSY (Management and Business Strategy) Indonesian Journal of Society Development (IJSD) Journal of Accounting and Financial Issue
Isnani Yuli Andini
Fakultas Ekonomi Dan Bisnis Universitas Wiraraja
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STRATEGI PEMASARAN BATIK MADURA DALAM MENGHADAPI PEMASARAN GLOBAL Rusnani, Rusnani; Andini, Isnani Yuli
Performance Vol 4, No 2 (2014): Performance
Publisher : Fakultas Ekonomi

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Abstract

Batik Madura Company Madura representing small company, expanding many in archipelago of Madura among others of Pakandangan Sumenep area, Banyumas Pamekasan area, and Tanjung Bumi of Bangkalan area, become every Sub-Province in Archipelago of Madura have batik Centre owning separate individuality, because batik of Madura represent small company, even home industry, for that mount its marketing less maximal, so that its marketing area only in local level, thereby less recognized for society, for that need professional handling to be batik of Madura can be famous and compete either in local marketing, national and also in global, with other batiks, by using appropriate marketing strategy. Long-range target of this research is batik Madura company can market batik of Madura is globally. Special target of this research is to repair batik of Madura marketing system by giving correct marketing strategy, which conducted by entrepreneur in marketing batik of Madura and introduce Batik of Madura to wide of society. This Research type use descriptive qualitative approach with aim to give objectively picture regarding accurate by using documentation method and field study. SWOT analysis conducted that batik of Madura have strength of uniq product so that there is opportunity to market to broader area even to global level although its weakness is less in promotion level. In this research of appropriate strategy for the batik of Madura is use aggresive strategy (attacking), that is by exploiting strength had to fill high opportunity. Keyword : Marketing Strategy, Batik of Madura, Global Marketing
PENDAPATAN BAGI HASIL DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK SYARIAH (STUDI KASUS PADA PT. BPRS BHAKTI SUMEKAR SUMENEP) Andini, Isnani Yuli
Performance Vol 3, No 1 (2013): Performance
Publisher : Fakultas Ekonomi

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Abstract

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan PT. BPRS Bhakti Sumekar berdasarkan PSAK No. 101 dan kesesuaian pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar dengan konsep-konsep yang diatur dalam syariah Islam. Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif yang bertujuan untuk memberikan gambaran secara objektif mengenai yang diteliti dengan menggunakan metode dokumentasi. Hasil penelitian menunjukkan bahwa PT. BPRS Bhakti Sumekar telah menyajikan laporan keuangan sesuai dengan ketentuan dalam PSAK No. 101 dan pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar telah sesuai dengan konsep-konsep yang diatur dalam syariah Islam. Ikatan Akuntan Indonesia telah menetapkan Pernyataan Standar Akuntansi Keuangan No. 101 tentang penyajian laporan keuangan syari’ah, tujuan ditetapkannya PSAK No. 101 adalah terciptanya penyajian laporan keuangan entitas syari’ah yang baku berdasarkan atas standar, sehingga dapat dipergunakan baik oleh pihak intern PT. BPRS Bhakti Sumekar maupun pihak ekstern. Kata kunci : PSAK No. 101, Penyajian Laporan Keuangan Entitas Syari’ah, Pendapatan                     Bagi Hasil dalam Syariah Islam.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) PADA BUMD KABUPATEN SUMENEP (STUDI PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) BHAKTI SUMEKAR SUMENEP) Furqani, Astri; Andini, Isnani Yuli
Performance Vol 3, No 1 (2013): Performance
Publisher : Fakultas Ekonomi

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Abstract

Perbankan Syariah seperti halnya perbankan pada umumnya merupakan lembaga intermediasi keuangan (financial intermediary institution) yakni lembaga yang melakukan kegiatan menghimpun dana dari masyarakat dalam bentuk kredit atau pembiayaan. Pengoperasian Bank Syariah ini tidak terlepas dengan tuntutan pelaksanaan tata kelola perusahaan yang baik (Good Corporate Governance) seperti yang diamanatkan oleh PBI No 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Konsep Good Corporate Governance antara Bank Konvensional dengan Bank Syariah pada dasarnya adalah sama, namun yang menjadi pembeda diantara keduanya ialah adanya syariah compliance yaitu kepatuhan pada syariah. Penelitian ini bertujuan untuk menggambarkan Implementasi Good Corporate Governance (GCG) Bank BPRS Bhakti Sumekar sebagai salah satu BUS. Penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Dalam studi kasus ini menggambarkan Implementasi Good Corporate Governance (GCG) di PT. BPRS Bhakti Sumekar. Peneliti dalam pengumpulan data menggunakan teknik pengumpulan data, wawancara, dan dokumentasi. PT. BPRS Bhakti Sumekar belum sepenuhnya melakukan prinsip-prinsip Good Corporate Governance (GCG) dengan baik. Lima prinsip tata kelola yang baik yaitu Transparency (keterbukaan informasi), accountability (akuntabilitas), Responsibility (pertanggungjawaban), independency (kemandirian), dan fairness (keadilan), khususnya yang perlu diperbaiki dalam akuntabilitas pelanggaran di titik Kode Etik. Kata Kunci: Good Corporate Governance, Perbankan Syariah, Syariah Compliance
EVALUASI PENERAPAN KEBIJAKAN KEPALA DESA DALAM PENGELOLAAN KEUANGAN DESA KARANG CEMPAKA Isnani Yuli Andini; Dedy Arfiyanto Dedy Arfiyanto
Eco-Entrepreneur Vol 2, No 2 (2016): DESEMBER
Publisher : Eco-Entrepreneur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ee.v2i2.4361

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui Pelaksanaan penerapan kebijakan Kepala Desa dalam pengelolaan keuangan Desa Karang Cempaka Kecamatan Bluto Kabupaten Sumenep melalui  kegiatan yang meliputi: Tahap Perencanaan Penganggaran, Tahap Pelaksanaan APBDes, Tahap Pelaporan APBDes, dan Tahap Pertanggungjawaban APBDes dilihat dari Azas Umum Pengelolaan Keuangan Desa (Azas Transparan, Azas Akuntabel dan Azas Partisipatif). Metode Penelitian yang digunakan adalah Kualitatif. Hasil penelitian menunjukkan bahwa Pengelolaan APBDes dalam Perencanaan Penganggaran belum dilibatkan masyarakat melalui kegiatan Musyawarah Desa untuk menentukan Program kerja yang akan dilaksanakan dari dana APBDes. Pelaksanaannya pada Pembangunan infrastruktur desa sudah ada, hasilnya belum memuaskan, karena ada fasilitas yang rusak setelah dibangun, misalnya pembangunan jalan, dll. Pelaporan secara Akuntabel sudah dilaksanakan walaupun masih dilakukan dan dibantu oleh pihak Kecamatan. Transparan Belum adanya pemberitahuan yang dilakukan secara fisik melalui papan Pengumuman pada Kantor Desa kepada Masyarakat. Pertanggungjawaban hanya di laporkan ke Pemerintah Sedangkan ke Masyarakat Belum terlaksana buktinya tidak ada penyampaian Penggunaan Dana APBDes Melalui Musyawarah Kepada Masyarakat.ABSTRACTThis Research aim to know Execution of applying of policy of Head Countryside in monetary management of Countryside Karang Cempaka District Of Bluto Sub-Province of Sumenep through activity covering: Phase Planning Of Budgeting, Phase Execution Of APBDES, Phase Reporting of APBDES, and Phase Responsibility of APBDES seen from Public Principality of Management Of Finance Countryside (Transparent Principality, Principality of Akuntabel and Partisipative Principality). Research Method the used is Qualitative. Result of research indicate that Management of APBDES in the plan Budgeting not yet been entangled by society through activity of Deliberation Countryside to determine Workplan to be executed from fund of APBDES. Its Execution at Development of countryside infrastructure there are, its result not yet gratified, caused by damage facility after woke up, for example road-works, etc. Reporting by Akuntabel have been executed although still conducted and assisted by District. Transparent There is no conducted notification him physically through pasteboard at Office Countryside to Society. Responsibility only reporting to Government While to Society Uncommitt its proof there no forwarding of Usage Of Fund of APBDES Through Deliberation To Society. 
INTENSIFIKASI PENGETAHUAN PAJAK PADA RELAWAN PAJAK Moh Faisol; Isnani Yuli Andini
Jurnal ABDIRAJA Vol 2 No 2 (2019): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v2i2.759

Abstract

Reformasi di bidang perpajakan telah banyak dilakukan oleh Direktorat Jenderal Pajak, namun tidak sepenuhnya merubah kondisi masyarakat untuk sadar dan taat dalam memenuhi kewajiban perpajakan. Tingkat kepatuhan masyarakat masih rendah, sehingga penerimaan dari sektor pajak juga masih berlum sesuai harapan. Terobosan baru yang dilakukan oleh Dirjen Pajak adalah membentuk Tax Center dan merekrut Relawan Pajak untuk turut serta dalam mengajak dan membantu masyarakat untuk memenuhi kewajibannya, khususnya melapor pajak. Relawan Pajak tersebut belum memiliki kemampuan kerelawanan dan perpajakan yang mumpuni, sehingga butuh intensifikasi pengetahuan yang mumpuni supaya tugas relawan pajak benar-benar tepat sasaran. Intensifikasi Pengetahuan perpajakan kepada 14 orang Relawan Pajak di Tax Center Universitas Wiraraja akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah sosialisasi, penyusunan modul relawan pajak, penyiapan sarana dan prasarana, pelatihan relawan pajak, kegiatan kerelawan, dan evaluasi. Hasil kegiatan pelatihan menunjukkan terdapat peningkatan pengetahuan relawan pajak sebelum dan sesudah pelatihan. Hasil ini diperoleh dari penyebaran angket sebanyak 30 pernyataan dengan hasil rata nilai pengetahuan relawan pajak sebelum pelatihan sebesar 3,51 sedangkan setelah mengikuti pelatihan sebesar 4,28.
Analisis Fraud Pentagon Terhadap Tindakan Kecurangan Laporan Keuangan Dengan Penggunaan Model Beneish Aprilya Dwi Yandari; Isnani Yuli Andini
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 3 No 2 (2020)
Publisher : Jayapangus Press

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Abstract

Fraudulent financial statements are a form of the category of fraud that often occurs. Another category of fraudulent financial statements is the category of fraud with the smallest frequency value, but will later result in a greater loss value than other categories. Pentagon fraud will be used in research, because this theory is a theory of refinement of triangles and diamonds. So that the pentagon fraud theory has a new element that is not present in both theories, namely arrogance which is not widely used in detecting fraudulent financial statements. The research objective is to provide information for shareholders, stakeholders, and other stakeholders about the pentagon fraud test against financial statement fraud using the Beneish Model detection tool in banking companies. The population in this study is all banking companies listed on the IDX in 2016-2018 totaling 43 companies. The sample in this study used purposive sampling, namely all banking subsectors listed on the IDX in 2016-2018 which consistently reported their finances. The data analysis technique used is multiple regression with the coefficient of determination, model feasibility test, partial test and logistic hypothesis test. Based on the research results, the variable of the effectiveness of supervision has no effect on fraudulent financial statements. The replacement of the chairman of the internal auditor has no effect on fraudulent financial statements. Financial stability has no effect on fraudulent financial statements. External pressure has no effect on fraudulent financial statements. Changes in company accounting policies have no effect on fraudulent financial statements.
THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT Syahril Syahril; Isnani Yuli Andini
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.614 KB) | DOI: 10.31106/jema.v14i02.509

Abstract

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital
Pendampingan Aspek Pemasaran dan Keuangan pada IKM Seni Meubel Desa Kacongan Kabupaten Sumenep Aprilya Dwi Yandari; Astri Furqani; Dina Kurniawati; Dessy Novita Laras Asih; Isnani Yuli Andini
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.178

Abstract

Based on the lack of understanding related to a good marketing system, how to record good financial statements, and their lack of analyzing the existing market analysis. So the service team tries to provide assistance related to the marketing and financial aspects by having a goal where IKM actors are able to market their products well by analyzing existing competitors by looking at market share. So that with this service, it is expected to be able to help SMEs to market and manage their finances well. The service method is carried out by conducting a survey first, pre-research, carrying out service, as well as an independent training process that is carried out at the final stage. Therefore, the owners and workers of the IKM are very active when the material is given and active at the application stage so that they understand and are able to deal with market conditions. This is very helpful for SMEs to determine the cost of goods, the purchase price of materials, and the selling price that is feasible to be marketed and become competitors for the same business actors.
PENDAPATAN BAGI HASIL DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK SYARIAH (STUDI KASUS PADA PT. BPRS BHAKTI SUMEKAR SUMENEP) Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 3 No 1 (2013): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.346 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan PT. BPRS Bhakti Sumekar berdasarkan PSAK No. 101 dan kesesuaian pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar dengan konsep-konsep yang diatur dalam syariah Islam. Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif yang bertujuan untuk memberikan gambaran secara objektif mengenai yang diteliti dengan menggunakan metode dokumentasi. Hasil penelitian menunjukkan bahwa PT. BPRS Bhakti Sumekar telah menyajikan laporan keuangan sesuai dengan ketentuan dalam PSAK No. 101 dan pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar telah sesuai dengan konsep-konsep yang diatur dalam syariah Islam. Ikatan Akuntan Indonesia telah menetapkan Pernyataan Standar Akuntansi Keuangan No. 101 tentang penyajian laporan keuangan syari’ah, tujuan ditetapkannya PSAK No. 101 adalah terciptanya penyajian laporan keuangan entitas syari’ah yang baku berdasarkan atas standar, sehingga dapat dipergunakan baik oleh pihak intern PT. BPRS Bhakti Sumekar maupun pihak ekstern. Kata kunci : PSAK No. 101, Penyajian Laporan Keuangan Entitas Syari’ah, Pendapatan                     Bagi Hasil dalam Syariah Islam.
STRATEGI PEMASARAN BATIK MADURA DALAM MENGHADAPI PEMASARAN GLOBAL Rusnani Rusnani; Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 4 No 2 (2014): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.296 KB)

Abstract

Batik Madura Company Madura representing small company, expanding many in archipelago of Madura among others of Pakandangan Sumenep area, Banyumas Pamekasan area, and Tanjung Bumi of Bangkalan area, become every Sub-Province in Archipelago of Madura have batik Centre owning separate individuality, because batik of Madura represent small company, even home industry, for that mount its marketing less maximal, so that its marketing area only in local level, thereby less recognized for society, for that need professional handling to be batik of Madura can be famous and compete either in local marketing, national and also in global, with other batiks, by using appropriate marketing strategy. Long-range target of this research is batik Madura company can market batik of Madura is globally. Special target of this research is to repair batik of Madura marketing system by giving correct marketing strategy, which conducted by entrepreneur in marketing batik of Madura and introduce Batik of Madura to wide of society. This Research type use descriptive qualitative approach with aim to give objectively picture regarding accurate by using documentation method and field study. SWOT analysis conducted that batik of Madura have strength of uniq product so that there is opportunity to market to broader area even to global level although its weakness is less in promotion level. In this research of appropriate strategy for the batik of Madura is use aggresive strategy (attacking), that is by exploiting strength had to fill high opportunity. Keyword : Marketing Strategy, Batik of Madura, Global Marketing
Co-Authors Ade Fariska Aprilya Dwi Yandari Astri Furqani Dedy Arfiyanto Dessy Novita Laras Asih Dina Kurniawati Endang Widyastuti Fatima Azarha Imam Darul Firmansyah Isdiantoni , Ita Dwi Agustin Kurniawan Novianto Laurentia Maria Husada M. Munir Syam AR Moh. Faisol Muhammad Hamdan Nurdody Zakki Rusnani Rusnani Syahril Syahril Tri Ega Nurillah