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All Journal eCo-Buss Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi dan Keuangan (JAK) eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Malcom: Indonesian Journal of Machine Learning and Computer Science Journal of Public Health Concerns IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah

Hardini Ariningrum

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Malahayati

Author-ID : 3380727

Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI Komara, Acep; Ariningrum, Hardini
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

This study is meant to test the effect of involvement variable, capability of personnelInformation System (IS), organization size, top management support and formalization to the systemuse and satisfaction of Accounting Information System (AIS) users as the surrogate of AISperformance. Besides, it is also meant to test the differences of AIS performance in relation to theusers education and training program, steering committee of IS and the independence of IS departmentlocation. This study is based on Sugiharto?s study (2001) with the change that lies on research focusi.e. at general ledger sub-system, research object, data processing analysis, and the instrument used tomeasure the satisfaction of AIS users. The research data are obtained by means of mail survey,enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83manufacturing business involved in this research showing the level of 24.93 % response out of 333population. The analysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann WhitneyU-test. The result of partial regression test shows that involvement variable, organization size, topmanagement support, and formalization have a significant effect to the users? satisfaction. Besides,involvement variable, capability, and top management support affect significantly to the use of AIS.Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AISperformance. Furthermore,coefficient of determination for users? satisfaction variable (Y 1) and thesystem use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is tobe found evidence that there is no difference of AIS performance in line with whether or not there is asteering committee, user training andeducation program, and the independence or dependence of theIS department. The result of the researchheralds three implications for the hereinafter research. First,some variables of organizational context and moderating variables require to be entangled. Second, itneeds exploration and definition of techniquesand approaches for user training and education program.Third, it needs elaboration of special purpose of the software developed by the respondents.Keyword : User Accounting Information System Satisfaction, User Accounting Information Use,UserInvolvement, Capability of Information System Personnel, Top ManagementSupport, Formalization of Information System Development, Organization Size.

PENGARUH PENGETAHUAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KINERJA USAHA hardini ariningrum; afif al ansori
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionnaire. The data analysis method used was the Statistical Package for the Social Science (SPSS) program version 20. The instrument testing included validity and reliability tests. The prerequisite test includes a classic assumption test consisting of normality test, muticollinearity test and heteroscedasticity test as well as hypothesis testing consisting of partial test with t-test. The results of the research get accounting knowledge and the level of education has an effect on business performance. Accounting knowledge has a positive effect on business performance. The level of education has a positive effect on business performance.

PELATIHAN KEUANGAN SEDERHANA BAGI IBU PKK DI DESA SUKAJAYA LEMPASING KABUPATEN PESAWARAN Hardini Ariningrum; Apip Alansori; Rahyono Rahyono
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2020): Volume 1 Nomor 3 Tahun 2020
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v1i3.1093

Pengelolaan keuangan keluarga terkait dengan mengatur alokasi keuangan keluarga untuk memenuhi memenuhi kebutuhan saat ini, kebutuhan di masa depan dan kebutuhan yang tidak terduga yang mempengaruhi kondisi keuangan keluarga. Masalah yang dihadapi ibu rumah tangga adalah mereka kurang bisa merencanakan dan mengelola keuangan, mereka menggunakan keuangannya secara tradisional. Tidak ada penulisan bagaimana uang masuk dan uang keluar sehingga setiap akhir bulan uang tidak terkontrol penggunaannya. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan tentang pengelolaan keuangan keluarga secara sedrhana kepada ibu PKK agar bisa mengelola keuangan keluarga supaya terhindar dari hutang akibat terlalu banyaknya pengeuaran dalam menjalankan aktivitas sehari-hari. Manfaat dari kegiatan ini bagi mitra pengabdian adalah memberikan pengetahuan tentang cara merencanakan pengeluaran keuangan keluarga, pelaksanaan manajemen keuangan keluarga dan penilaian/ pengawasan keuangan keluarga dan menciptakan kesejahteraan. Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan evaluasi. Diharapkan dengan adanya kegiatan pengabdian pada masyarakat ini bisa membatu para ibu-ibu PKK dalam mengelola keuangan keluarga supaya bisa memahami seberapa pentingnya pengendalian terhadap keuangan supaya terhidar dari hutang dan bisa meningkatkan pendapatan dengan cara mengurangi pengeluaran yang kurang diperlukan.

SOSIALISASI DAN PELATIHAN MENGENAI PEMBUKUAN SEDERHANA BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN KEMILING BANDAR LAMPUNG Hardini Ariningrum; Apip Alansori
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i1.1472

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu tumpuan perekonomian Indonesia. UMKM telah diakui sangat strategis dan penting tidak hanya bagi pertumbuhan ekonomi, tetapi juga untuk pembagian pendapatan yang merata karena peranannya yang sangat penting. Tetapi hanya sedikit UMKM yang mengalami perkembangan kinerja keuangannya. Hal ini disebabkan karena kurangnya pemahaman dari pelaku usaha terhadap pentingnya pembukuan. Dengan melakukan pembukuan maka akan semakin mudah untuk para pelaku usaha mengambil strategi jitu untuk meningkatkan pendapatan.Pengabdian kepada Masyarakat yang dilakukan adalah untuk melakukan sosialisasi dan pelatihan terhadap UKM di Kecamatan Kemiling yaitu mengenai pembukuan sederhana dalam menciptakan kesejahteraan bagi pelaku usaha. Pengabdian pada Masyarakat ini bertujuan untuk memberikan wawasan pengetahuan mengenai pembukuan sederhana bagi para pelaku usaha di Kecamatan Kemiling Bandar Lampung. Permasalahan utama yang akan dicarikan solusi melalui kegiatan ini meliputi aspek motivasi diri dan pemahaman terhadap keuangan. Kegiatan ini akan dilaksanakan dengan metode ceramah, praktek dan diskusi. Hasil Kegiatan pelatihan menunjukkan tanggapan yang sangat baik dari masyarakat dilihat dari motivasi dari para pelaku usaha untuk membuat pembukuan yang baik dan sistematis demi kemajuan dan kelangsungan usaha tersebut.

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi (Studi Kasus pada Pengusaha Kecil dan Menengah yang Bergerak dibidang Jenis Usaha Makanan di Kecamatan Kemiling) Jhon Piranda; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v4i1.1191

Abstract, Lack of ability in using accounting information is one of the factors that led to the failure of smalland medium enterprises to develop their business. The purpose of this study was to analyze the influence ofowner education, training of accounting, accounting knowledge and experience in accounting information to theperception of small and medium enterprises on the use of accounting information. This study is expected toprovide empirical evidence on the use of accounting information in small and medium enterprises in Kemiling.The population in this study was in small and medium enterprises in Kemiling. The sampling method usingsimple random sampling (random) amount to 50 small and medium business owners in Kemiling. Data werecollected by distributing a questionnaire to the managers / owners of small and medium-sized businesses inKemiling. These data prior to analysis have been tested for validity and reliability. Data analysis techniquesusing multiple linear regression analysis. The results indicate that the variable partial accounting training (X2),knowledge of accounting (X3) and experience in accounting information (X4) affect the perception of small andmedium entrepreneurs on the use of accounting information (Y). Owner education variable (X,) does not affectthe perception of small and medium entrepreneurs on the use of accounting information (Y). Taken together theindependent variable (X) effect on the dependent variable (Y). Retrieved Adjusted R Square of 0.866 is 86.6%,which means that the dependent variable (Y) is explained by the independent variable (X) and the remaining13.4% is explained by other variables not examined in this study.

Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung Putih Rahmawati; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v5i2.1277

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor.

Pengaruh Modal Sendiri, Modal Pinjaman Dan Lama Usaha Terhadap Pendapatan Pedagang Kecil Pengrajin Keripik Di Kawasan Sentra Industri Keripik (Gang Pu) Jalan Za. Pagar Alam Bandar Lampung Tri Wulan Mayasari; Indah Lia Puspita; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Abstract. Micro, small and medium scale businesses. have significant role for Indonesia’s economy.These may enrich job opportunity, income and wealth increase, economy development and nationalstability. Micro, small and medium scale businesses, development met some obstacles. The commondifficulties included limited capital and its access, marketing, distribution and material sourcesproblems as well as qualified human surces. This study was to identify the effect of owner equity, loancapital and business age towards income on small traders of banana chips at Gang PU Home IndustryDistrict on Pagar Alam Street of Bandar Lampung. The objects were small traders of banana chips at 4Km long Pagar Alam Street of Bandar Lampung. Analysis instruments were classical assumption,double linear regression test,T test partial, Stimulant Test with F Test generated on SPSS version 16.T Test found that. partially. there were effects among owner's equity and loan capital towards income.Meanwhile, business age did not affect income. F Test revealed that owner’s equity. loan capital andbusiness age, simultaneously, influenced income.

Pengaruh Modal Sendiri, Perputaran Kas, Perputaran Piutang Dan Marjin Laba Terhadap Rentabilitas Ekonomi Pada Koperasi Di Bandar Lampung Nur Faizah; Hardini Ariningrum; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Abstract, This study aimed to determine the effect of their own capital, cash turnover, receivables turnoverand profit margin of profitability of economic cooperation in Bandar Lampung. The object of the study was 5Cooperative in Bandar Lampung. The analysis tool diguanakn is Normality Test, Test Classical Assumption,Regression Testing, Test-T, and Test-F where processing the data using SPSS version 17. The results showedthat the partial capital itself does not affect the economic profitability. Meanwhile, cash turnover, receivablesturnover and profil margins have a significant influence on economic profitability. Simultaneously shows thatequity, cash turnover, receivables tumover and profit margins are equally influential terhdapa beersama-economic profitability in the Cooperative in Bandar Lampung. Suggestions to convey to the Cooperative boardshould increase the level of accounts receivable tumover, so fast the refund is embedded in receivables into cashback. For further research in order to pay attention to other factors that may affect the profitability of thecooperative economy in Bandar Lampung.

Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013 Apip Alansori; Muhammad Luthfi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Regional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 < ttable 2.0017. Regional retribution has significance value of0.000 < 0.05 and tcount 11.155 <ttable 2.0017. f-test result showed significance value of 0.812 >0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income.

Budidaya dan Olahan Jamur Tiram Sebagai Penggerak UMKM di Kelurahan Sumberrejo Kecamatan Kemiling Bandar Lampung Hardini Ariningrum; Indah Lia Puspita; Eka Sariningsih
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v1i2.434

Tujuan yang ingin dicapai dalam kegiatan ini adalah: memberi pengetahuan tentang budidaya dan olahan jamur tiram sebagai peggerak UMKM. Teknik pendekatan dilakukan adalah dengan metode seminar dan simulasi secara lansung. Kami beharap dengan pengabdian ini dapat membuka wawasan para pelaku usaha di Kelurahan Sumberrejo di Kecamatan Kemiling Bandar Lampung untuk dapat mengembangkan diri melalui pelatihan budidaya dan olahan jamur tiram dalam meningkatkan kinerja dan pangsa pasar

Co-Authors Acep Komara afif al ansori Alfiana, Nanda Aliya, Sofiatun Apip Alansori Apip Alansori Chanita Sari Manulang Desna Sari Putri Desyandri Desyandri Diah Astika Winahyu Dian Eka Saputri Dianisa, Ika Didi Susianto Dwiyanti, Dea Okta Eka Junia Eka Sariningsih Fatriola Yoda Sutrahti Hafiratul Fitri Usfa Indah Lia Puspita Indah Lia Puspita Irma Nuryana Jayawarsa, A.A. Ketut Jhon Piranda Khoidar Amirus Kusnadi Kusnadi Manulang, Chanita Sari Miftah Riska Maulana Cahyani Miswan Gumanti Muhammad Luthfi Mulyani Mulyani Murni Indah Sari Nurhalina Sari Putih Rahmawati Putri, Desna Sari Putri, Rismawati Shelia Rahyono Rahyono Restiono, Nanang Satria Abadi Sudewi Tina Setia Wati Dewi Tri Wulan Mayasari Trisia Dira Yuniar Usfa, Hafiratul Fitri Winahyu, Diah Astika Yuniar, Trisia Dira

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