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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
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Search results for , issue "Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik" : 28 Documents clear
Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat Satriaji Vinatra
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.832

Abstract

In economic activities, welfare is the main thing for the community. This welfare can be seen by the ability of the community to fulfill their daily needs. Micro, Small and Medium Enterprises are productive businesses that are owned and managed by individuals or business entities that have met the criteria as micro-enterprises. With the existence of MSMEs, fulfilling these needs becomes more easily accessible to people throughout Indonesia. This study aims to analyze the role of Micro, Small and Medium Enterprises (MSMEs) in the economy. MSMEs have an important role in creating economic growth, employment, and reducing social inequality. In this journal, we present a comprehensive literature review on the contribution of MSMEs to the economy and the factors that influence the success of MSMEs. We also discuss policy initiatives that support the development of MSMEs and provide recommendations for increasing the role of MSMEs in the economy. Keywords: The Role of MSMEs, State Economic Welfare, Community Welfare
Analisis Kesiapan Koperasi Santri (KOPSAN) Di Pondok Pesantren Al-Mu'awanah Menuju Sertifikasi Halal Susi Nurul Fadillah; Yulianti Yulianti; Ateng Supriatna; Tri Cahyanto
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.852

Abstract

The purpose of this study is to evaluate the readiness of cooperatives at the Al-Mu'awanah Islamic Boarding School in applying for halal certification for each of their goods. The results of the knowledge of cooperative management about UUJPH are 81% in the good category, SJH knowledge is 90% in the good category, and HACCP knowledge is 85% in the good category, measuring the level of adaptation of cooperatives to halal-certified cooperatives at the Al-Mu'awannah Islamic Boarding School, with 85% in the good category and ready for halal certification. With this readiness, Al-Mu'awannah Islamic Boarding School is believed to be able to provide the best halal product services to customers and the surrounding community.
Analisis Minat Beli Konsumen Muslim Terhadap Produk Makanan Kemasan Yang Tidak Memiliki Sertifikasi Label Halal Alfiyah Syifa Idztihar; Arumsari Arumsari; Fatimah Nur Salsabila Rahmatul Ummah; Ateng Supriatna; Tri Cahyanto
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.853

Abstract

The high interest in packaged food products in Indonesia, as a country with a predominantly Muslim population, requires halal packaged food products in accordance with Islamic law to use its products. Therefore, even though every product has a halal logo for consumer safety, the presence of a halal label on packaged food can influence consumer buying interest in purchasing packaged food products. The purpose of this research is to find out how Muslim consumers buy interest in packaged food products that do not have halal certification. The method used is descriptive analysis method and the results obtained are analyzed qualitatively. Data acquisition resulted from questionnaires distributed randomly to people who are Muslim. The results of the study show that the public's understanding of halal label certification is quite good. Halal label certification is a very important element in a packaged food product. Every food product must include a halal label. The issuance of halal label certification is sufficient to influence people's decisions in buying packaged food products, with the existence of halal label certification it gives a sense of security and confidence to the public in buying packaged food.
Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Sephia Sephia; Mutmainah Mutmainah; M. Ichsan Diarsyad
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.858

Abstract

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..
Efektifitas Dan Efisiensi Pengelolaan Alokasi Dana Desa Dalam Meningkatkan Pembangunan Fisik Di Desa Loleo Jaya Kecamatan Morotai Utara Kabupaten Pulau Morotai Nurhikmah Sibua; Grandi Silva Lestari Forno
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.859

Abstract

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency. The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews. Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency. The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations. The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well. Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency. There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.
Inovasi Pelayanan Patriot Melalui Aplikasi Fishgo Sebagai Upaya Peningkatan Kesejahteraan Nelayan Di Kabupaten Badung Ida Ayu Kumara Devi; Putu Nomy Yasintha; I Putu Dharmanu Yudharta
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.897

Abstract

The FishGo application is a navigation-based android application using remote sensing sensor technology that is processed with a certain algorithm so that it can provide information on potential fish areas and the best route for traditional fishermen to catch fish. The Patriot Tool (Detecting Fish Catching Areas Using the Internet of Things System) is a development of an application in the form of a fish finder tool to more accurately detect underwater fish biomass. The research objective is to determine the success of patriot service innovation through the FishGo application as an effort to improve the welfare of fishermen in Badung Regency. The research method is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The research analysis uses the theory of innovation success factors put forward by Bugge, et al which consists of 6 indicators: Governance and innovation, Sources of ideas for innovation, Innovation culture, Capabilities and tools, Objective, outcomes, drivers and trouble, and Collecting innovation data for single innovation. The results of this study are that the implementation of innovation has achieved good results on the source of innovation ideas including internal and external, a culture of innovation by showing good changes to fishermen, cooperation in developing innovation and socialization activities that are intensively carried out to fishermen, the results felt by fishermen experience catch increase. However, innovation governance is still not optimal, there are no basic regulations such as regional regulations and SOPs governing innovation, Human Resources capabilities still need to be added to the fields of electronics, IT and mapping, goals that have not been fully achieved from those that have been set. and there are still external and internal obstacles in its implementation.
Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Implementasi Manajemen Pengawasan Hadapi Problematika Pengelolaan Wakaf Siti Jubaidah; Chuzaimah Batubara
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.916

Abstract

This research is based on the desire to analyze the role of supervisory management in dealing with waqf management problems. The analysis tool is a qualitative method used by the author, namely to fill in the data or information collected with the final result in the form of writing. This method is used to describe and explain management strategies for dealing with waqf problems through gathering information and studying documents, such as e-books, journal articles, and papers. The ideas that will be put forward highlight: first, the concept of waqf; second, the legal basis of waqf; third, the waqf supervisory management function; fourth, productive waqf and its management in Indonesia.The research results conclude that basically, the problem of supervision is something that is absolutely necessary. For hundreds of years, waqf in Indonesia has not received serious supervision. As a result, quite a lot of waqf assets were neglected and some of the waqf assets were even lost. The waqf supervision process is part of waqf management. The management function includes 4 things, namely: planning, organizing, actuating and controlling.
Pengembangan Daya tarik dan Strategi Pemasaran Tempat Wisata Melalui Kegiatan Branding Wana Sumber Biru Fidda Rahmawati; Indah Respati Kusumasari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.923

Abstract

Tourism is a creative economy-based service industry that is very important for the progress of the Unitary State of the Republic of Indonesia. Tourism in Indonesia has great potential and makes a significant contribution to the economy, job creation, infrastructure development and community empowerment, including in rural areas. With good and sustainable management, tourism can grow in a sustainable manner and provide long-term benefits. Selection of tourist attractions can be adjusted to the goals of each tourist. The tourist village is a tourist attraction that can be developed and can make a positive contribution to the people of Jombang. The tourist spot chosen in this research is Sumber Biru tourism area. The implementation method used in this study is a qualitative approach with types of observation, documentation, and literature studies to obtain information about the problems faced by blue tourism sources starting from tourism development such as repairing or updating photo spots and obstacles in tourism promotion. The population in this activity were managers and visitors to the Sumber Biru tourism area which had been analyzed by KKNT students. In this community service, the team hopes to contribute more to Wonomerto village so that it can have a positive impact on local residents, especially on Sumber Biru tourism.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Clara Valencia; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.948

Abstract

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.

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