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All Journal Conference In Business, Accounting And Management (Cbam) 2012 EL-MUHASABA TEKNOLOGI INFORMASI Jurnal RAK (Riset Akuntansi Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JAIM (Jurnal Abdi Masyarakat) Jurnal Manajemen Dirgantara Indonesian Journal of Cultural and Community Development INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat Assyarikah: Journal Of Islamic Economic Business
- Istutik
STIE Malangkucecwara
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING Indriani, Milisa; Istutik, Istutik
JURNAL TEKNOLOGI INFORMASI: Teori, Konsep, dan Implementasi JURNAL TEKNOLOGI INFORMASI: Teori, Konsep dan Implementasi VOL 9 No. 2 Tahun 2018
Publisher : JURNAL TEKNOLOGI INFORMASI: Teori, Konsep, dan Implementasi

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Abstract

This study aims to examine the effect of information technology utilization on company performance with quality of accounting information system as an intermediate variable. The population of this research is all employees who work in Finna Golf & Country Club as many as 224 employees. Samples in this study were selected by using non probability sampling-purposive sampling. The number of samples are 31 respondents. Data obtained were analized using SmartPLS software version 2.0. The results of this study indicate three findings. First, there is positive effect between utilization of information technology on company performance. Second, there is positive effect between quality of accounting information systemon company performance. Three, there is a positive effect betweenutilization of information technology on quality of accounting information system.
PENINGKATAN KAPASITAS PENGUSAHA SEPATU DAN TAS KULIT DI MALANG UNTUK TEMBUS PASAR LUAR NEGERI Istutik, '; Bunyamin, '
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 1 No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.439 KB) | DOI: 10.37303/peduli.v1i2.39

Abstract

IbM Program for Shoes & Bags Leather Manufacturers in Malang aims to increase the capacity of them who are economically productive community groups. Their problems are (1) lack of ability in managing production schedule so often can not serve the consumer on time, lack of ability to determine the cost of product so that the selling price is not standard, lack of ability to market product which only relies on buyer/reseller, and limited production capacity. The method of implementing the program to solve partner problems is to provide various training, then proceed with mentoring. Sewing machine equipment is provided to increase production capacity. The output target of the program is to increase total sales and partner's revenue. Impacts of program execution have increased production capacity, increased sales and earnings turnover, enhanced communication capabilities of partners, diversity of marketing media and successful to compete overseas market.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Sari, Ika Kumala; Istutik, Istutik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (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 (688.104 KB) | DOI: 10.18860/em.v8i2.4968

Abstract

This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud, namely pressure, opportunity and rationalization which is referred to as the fraud triangle. These three conditions are risk factors for the incidence of fraud in various conditions. However, in this study only analyzed using the fraud triangle element variable pressures and opportunity, and do not use the variable element of rationalization. The variables used in this study consisted of each of the elements including the Financial Stability proxied by the ratio of the change in total assets (ACHANGE), financial targets proxied by Return on Assets (ROA), the nature of the industry which is proxied by the ratio of change in receivables (RECEIVABLE), and ineffective monitoring proxied by the ratio of independent directors (IND) and variable financial statement fraud proxied by the earnings management.The population in this study are a company listed in JII Company (Jakarta Islamic Index) and publish annual reports in a row during  2011-2015. The sampling technique is purposive sampling. Based on these criteria was selected 12 companies sampled in this study. The analysis used is multiple linear regression and SPSS 22 software using the results of testing tools.This study indicate that the Financial Stability variables, the financial targets, the nature of the industry a significant positive effect on the Financial Statement Fraud and Ineffective Monitoring while significant negative effect on the Financial Statement Fraud.
BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, GROWTH, OWNERSHIP CONCENTRATION, AND TYPE OF PUBLIC ACCOUNTANT FIRM AGAINST BIOLOGICAL ASSET DISCLOSURE Istutik, Istutik; Navisha, Ainun
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5629

Abstract

This study aims to examine and analyze the effect of biological asset intensity, company size, company growth, ownership concentration, and type of public accounting firm on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange 2016-2018. This study used purposive sampling in determining the sample and obtained 57 samples. The analytical method used is multiple linear regression analysis. The results of this study indicate that biological asset intensity and company size have a positive effect on biological asset disclosure. Company growth and ownership concentration have a negative effect on biological asset disclosure. Meanwhile, the type of public accounting firm has no effect on the biological asset disclosure.
Model Pengukuran Kinerja Entitas Syariah - Istutik
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Along with many kinds of Islamic Business has triggered the more Islamic entities born in Indonesia.Dewan Standar Akuntansi Syariah (DSAS) has been working hard to provide accounting standards for Islamic entities and conventional entities that implement Islamic transactions. Availability of Dewan Pengawas Syariah (DPS) in organizational structure of Islamic entitiy. Model of Organizational performance that is used for conventional entity can not simply be implemented for Islamic entity. Comitment to implement the concepts and principles of accounting and managerial should be measured and assessed in conjunction with other performance measures. Balanced scorecard has been introduced by Kaplan since 1991 for the measurement of organizational performance can be adopted for performance measurement of Islamic entities. By entering sharia perspective in four perspective of balanced scorecard, it can explained in a comprehensive of performance of Sharia entity in four perspectives, which include: financial, costumer, internal business processes, learning & growth, and in the sharia perspective. Evaluation of the performance of the Islamic entity through four perspective had have been entered with the shariaperspective in it could explain a causal relationship to encourage improvements Islamic entity, and in the long run be able to realize the vision and mission of the organization to lead realize rahmatan lil alamin.Keywords: Performance of Sharia Entity, Balanced Scorecard
PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Kantor Pusat Bank Perkreditan Rakyat Di Kota dan Kabupaten Malang) Restu Putri Pamungkas; Istutik Istutik
Adbis: Jurnal Administrasi dan Bisnis Vol 13, No 1 (2019): JURNAL ADMINISTRASI DAN BISNIS 2019
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v13i1.60

Abstract

The research aims to examine the effect of the effectiveness of internal control on trends in accounting fraud, examine the effect of information asymmetry on trends in accounting fraud, examine the effect of compensation appropriateness on accounting fraud trends. Qualitative research was carried out through in-depth surveys and interviews with the management of Islamic banks in Malang, customers, and academics about the need for an internal control system that is in accordance with the characteristics of Islamic banks. The development of an internal control system using the COSO (Committee of Sponsoring Organizations of The Treadway Commissions) framework was adopted and adapted to the characteristics of Islamic banks. The results of the study offer a model of an Islamic bank's internal control system through five components of the COSO, namely (1) the control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring that will benefit banks sharia to achieve strategic and operational goals, accuracy of financial reporting, and compliance with applicable policies and laws. Thus it will be able to help eliminate risks so that the performance of profit-sharing based financing can also be improved
ANALISIS KINERJA PENGELOLAAN PEMBIAYAAN MURABAHAH DAN MUSYARAKAH PADA BANK BRI SYARIAH KCP KEPANJEN Istutik Istutik; Lutfia Eka Putri
Adbis: Jurnal Administrasi dan Bisnis Vol 14, No 2 (2020): JURNAL ADMINISTRASI DAN BISNIS 2020
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v14i2.93

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pengelolaan pembiayaan murabahah dan pembiayaan musyarakah pada Bank BRI Syariah, Penelitian deskriptif ini mendapatkan data melalui dokumentasi di website Bank BRI Syariah, dan wawancara dengan manajemen Bank BRI Syariah KCP Kepanjen sebagai obyek penelitian. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pembiayaan murabahah dan pembiayaan musyarakah telah sesuai dengan PSAK 102 & 106, hanya saja pembiayaan murabahah tidak mengungkapkan secara rinci atas akad wakalah. Sistem pengelolaan pembiayaan murabahah dan musyarakah telah melalui prosedur pembiayaan, pengelolaan resiko pembiayaan dan pengawasan pembiayaan dengan sangat aman dan baik. Pembiayaan musyarakah lebih berisiko dari sisi kepastianperolehan pendapatan di banding pembiayaan murabahah. Rasio besarnya pembiayaan dan perolehan pendapatan terhadap total pembiayaan dan total pendapatan pada pembiayaan murabahah lebih tinggi dibandingkan dengan pembiayaan musyarakah
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Sumbawa Besar) Istutik Istutik; Dwi Suci Pertiwi
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 18, No 2 (2021)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v18i2.2511

Abstract

Taxpayer compliance is a very important key to increasing state revenue from the tax sector. This study aims to examine the effect of the application of the e-filing system on taxpayer compliance with the understanding of the internet as a moderator. The research was conducted on individual taxpayers registered at KPP Pratama Sumbawa Besar. This research is quantitative research with hypothesis testing which will be analyzed using Moderated Regression Analysis (MRA). By using probability sampling as a sampling technique, the number of respondents in this study was 200 people. The results showed that the application of the e-filing system had a positive effect on taxpayer compliance. Then the understanding of the internet moderates or strengthens the relationship between the application of the e-filing system to taxpayer compliance.
Pengaruh Kondisi Keuangan Perusahaan dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern dengan Debt Default sebagai Pemoderasi (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017-2019) Maharani Dian Altiyani; Istutik Istutik
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 18, No 1 (2021)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v18i1.2100

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kondisi keuangan perusahaan, opini audit tahun sebelumnya terhadap opini audit going concern dengan melalui debt default. Penelitian dilakukan pada 13 perusahaan pertambangan yang tercatat di Bursa Efek Indonesia selama kurun waktu 3 tahun berturut-turut (2017-2019) dan menghasilkan jumlah observasi sebanyak 39 kasus. Data yang digunakan berasal dari laman resmi Bursa Efek Indonesia. Pengukuran kondisi keuangan perusahaan menggunakan metode revisi Edward I Altman. Opini audit tahun sebelumnya, opini audit going concern dan debt default menggunakan metode variabel dummy. Penelitian ini menggunakan analisis uji parsial dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kondisi keuangan perusahaan dan opini audit tahun sebelumnya berpengaruh positif terhadap opini audit going concern. Kemudian setelah dimoderasi hasil dari kondisi keuangan dan opini audit tahun sebelumnya berpengaruh positif terhadap opini audit going concern.Kata kunci: Kondisi Keuangan, Opini Audit Tahun Sebelumnya, Opini Audit Going Concern, Debt Default ABSTRACTThis study aims to determine the effect of the company's financial condition, previous year's audit opinion on going concern audit opinion through debt default. The study was conducted on 13 mining companies listed on the Indonesia Stock Exchange for a period of 3 consecutive years (2017-2019) and resulted in a total of 39 observations. The data used comes from the official website of the Indonesia Stock Exchange. Measurement of the company's financial condition using the revised method of Edward I Altman. The previous year's audit opinion, going concern audit opinion and debt default used the dummy variable method. This research uses partial test analysis and coefficient of determination. The results showed that the company's financial condition and the previous year's audit opinion had a positive effect on the going concern audit opinion. Then after being moderated the results of the financial condition and the previous year's audit opinion have a positive effect too on the going concern audit opinion.Keywords: Financial Condition, Previous Year’s Audit Opinion, Going Concern Audit Opinion, Debt Default
IMPLEMENTASI HEDGING SYARIAH DALAM MINIMALISASI RISIKO ATAS FLUKTUASI KURS VALUTA ASING (STUDI PADA PT ASTRA AGRO LESTARI, TBK) Istutik Istutik; Tita Irbah Rofifah
Adbis: Jurnal Administrasi dan Bisnis Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v11i1.16

Abstract

The study aims to determine the risk of losses from foreign exchange rates faced by PT Astra Agro Lestari Tbk., Implementing sharia forward hedging contract so that the risk of loss can be minimized. Type a descriptive quantitative research using secondary data that the financial statements and annual report of PT Astra Agro Lestari Tbk. Companies that have been the object of research is one of the companies listed in JII (Jakarta Islamic Index). Research shows that the application of forward hedging contract on net liabilities in foreign currencies PT Astra Agro Lestari Tbk in 2015 could reduce the value of a foreign exchange loss on the year. Accounts receivable balance of the contract will increase total assets, while the accounts payable balance of the contract will increase total liabilities. forward hedging contract Sharia can provide a positive influence on the company can be seen from the changes that make the financial statements for the better.
Co-Authors Abdul Kadir Usry Ainun Navisha Amir Kusnanto Arniati, Tutik Bunyamin Bunyamin Bunyamin, ' Darti Djuharni Dwi Suci Pertiwi Enggar Nursasi Fera Tj Hedher Tuakia Hedher Tuakia Ilma Diah Novita Indriani, Milisa Isnaini Putri Rahmawati Lutfia Eka Putri M. Soedarman Maharani Dian Altiyani Mauliani Cahyaning Lintang Moh Soedarman Muniroh Muniroh Navisha, Ainun Restu Putri Pamungkas Sari, Ika Kumala Sherly H Erawati Siti Munfaqiroh Syerly Hesti Erawati Tachjuddin Taufik Djafri Tita Irbah Rofifah Zainul Arifin