anna marina - Academia.edu (original) (raw)

Papers by anna marina

Alhamdulilah berkat rahmat dan karunia Allah SWT., sehingga penulis dapat menyelesaikan skripsi i... more Alhamdulilah berkat rahmat dan karunia Allah SWT., sehingga penulis dapat menyelesaikan skripsi ini yang berjudul " PERANAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN PIUTANG GUNA MENGURANGI RESIKO LAPPING PADA CV. GANECA EXACT SURABAYA ". Maksud dan tujuan penulisan skripsi ini adalah sebagai salah satu persyaratan untuk memperoleh gelar Sarjana Ekonomi (S-1) Fakultas Ekonomi Universitas Muhammadiyah Surabaya. Penelitian ini dilakukan pada CV. Ganeca Exact. Penulis dalam menyusun skripsi ini sudah berusaha semaksimal mungkin, apabila terdapat kesalahan, kekurangan atau kekeliruan, maka dengan segala

Jurnal Manajemen Sistem Informasi (JMASIF)

The purpose of this study was to determine the design of the application of Islamic accounting in... more The purpose of this study was to determine the design of the application of Islamic accounting information systems in Islamic hospitals in East Java. The design of the application is based on the Iterative method according to the stages carried out. This research is a qualitative descriptive study. The types and sources of data used in this study are primary data and secondary data. The number of informants in this study were 3 people. The results of the study indicate that the design of the application of sharia accounting information systems in Islamic hospitals in East Java, namely: a.) The emergence of the need for financial reports that are in accordance with sharia principles, especially for hospitals that have been certified sharia and for hospitals belonging to Islamic organizations towards sharia. b.) Development of web- based Sharia SIA into SI ASIYAH vs 2.0 application c) The implementation phase requires an implementation model based on the development of Iterative SIA, ...

ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL, 2020

The aim of this research is to determine the social capital that can affect the success rate of t... more The aim of this research is to determine the social capital that can affect the success rate of the equity-based crowdfunding project and which is the most influential factor towards the success rate of an equity-based crowdfunding project. Hence, the researcher uses the descriptive to design quantitative questionnaires. It consists of the social network, obligation and shared meaning. Thus, three independent variables will be proceeding by distributing questionnaire online. The researcher will use Google Form as one of the tools to distribute a questionnaire and collect back 267 respondents from online. After collect data, only 167 respondents involved in this research. Pearson's correlation and multiple regression use to test the relationship and significant effect between the independent variable and dependent variable. Through the statistic of SPSS, it was found the research objective was achieved when the hypothesis of three-factor for the successfulness of equity-based cro...

Journal of Business Theory and Practice

The purpose of this study is to find an Islamic Accounting Information System that is in accordan... more The purpose of this study is to find an Islamic Accounting Information System that is in accordance with the needs of Islamic Hospitals, namely to perfect all financial transactions in hospitals so that they become halal and good. Hospitals that operate based on Islamic religious principles in Indonesia have grown rapidly in the last 5 years because the majority of the population is Muslim and the awareness to apply Islamic law is getting stronger. This research was conducted with a qualitative approach. The informants used were 9 management level and above, employees, and 4 expert informants for triangulation purposes. The findings of this study are that an Islamic Accounting Information System is needed today for better hospital management, by adding 1 digit to the structure of the chart of account.

The purpose of this paper is to critically analyze Crowdfunding as one of the alternative busines... more The purpose of this paper is to critically analyze Crowdfunding as one of the alternative business funding, especially for Small and Medium-size Enterprises (SMEs) in the Muslim majority countries. This paper analyzes the current condition of the eightMuslim majority countries in the world:Egypt, Indonesia, Iran, Jordan, Malaysia, Pakistan, Saudi Arabia, and Turkey. The analysis was conducted in two aspects of readiness crowdfunding as SMEs financing in terms of entrepreneurial cultureand networked readiness. Analysis of an entrepreneurial culture based on the Global Report issued by the Global Entrepreneurship Monitor 2016, when an analysis of networked readiness is based on The Global Information Technology Report 2015 issued by the World Economic Forum. The preliminary findings of this paper indicate that crowdfunding can be implemented successfully nevertheless not ready to use crowdfunding as an alternative business financing, especially for SMEs.Keywords : Crowdfunding, altern...

Industry ritel memerlukan perhatian khusus setelah pasar modern mulai mendominasi pasar ritel di ... more Industry ritel memerlukan perhatian khusus setelah pasar modern mulai mendominasi pasar ritel di Indonesia. Masuknya pemain raksasa ritel dunia ke Indonesia membawa perubahan besar industry ritel. Praktek-praktek bisnis modern yang belum pernah terjadi di Indonesia mulai terlihat. Industry ritel Indonesia diwarnai dengan datangnya Carrefour ke Indonesia pada 1998 saat negeri ini dilanda krisis ekonomi. Masuknya Carrefour ke Indonesia ini sebagai bagian dari paket International Monetary Fund (IMF) ketika memberikan bantuan financial ke Indonesia. Pada awalnya Carrefour membawa keajaiban bagi masyarakat Indonesia, utamanya di Jakarta, karena kemampuannya memberikan harga sangat murah sehingga warung di pinggir jalan pun harganya kalah murah. Bahkan ada jaminan, kalau bisa ditemukan harga yang lebih murah di tempat lain, Carrefour akan menggantinya.Pangsa pasar Carrefour semakin besar setelah mengakuisisi 75 persen saham PT Alfa Retailindo Tbk (ALFA) dari Sigmantara dan Prime Horizon,...

The potential magnitude of zakat fund receipts must be balanced with good management. The develop... more The potential magnitude of zakat fund receipts must be balanced with good management. The development of Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia needs to be followed by a good and transparent public accountability process by prioritizing the motivation to carry out the mandate of the people. In order for zakat management to work properly, BAZ/LAZ must apply the principles of Good Organization Governance. This study aims to find out the comparison of the application Accounting of Zakat and Infak/Alms to LAZ Dompet Amanah Umat (LAZ DAU) with PSAK No. 109 in transparency and accountability. The research approach used qualitative descriptive with comparative method. The results revealed that the application accounting of zakat and infak/alms LAZ DAU is sufficient in accordance with PSAK No. 109 in the case of recognition of funds received and distributed in cash, non-cash fund measurement, zakat fund disbursement, infak/alms and amil separately, and disclosure o...

That family business are important and affect the economy of a country especially in developing c... more That family business are important and affect the economy of a country especially in developing countries both in terms of contributions to GDP and labor absorption. The purpose of this paper is to identify factors affecting the performance of family business run by women entrepreneurs in Melaka, Malaysia. This study used a quantitative approach, by distributing and collecting questionnaires from 150 female respondents who have their own business. This study found evidence that goals and motivations, networks, and sales affect the performance of family firms. While management practices are not important. The implication of this research is that women entrepreneurs consulting, management and business counseling and training activities are not needed in developing and enlarging their business. Keywords : Family business, Business Performance, management practices.Correspondence to :wahjonos@gmail.com, nieda_anim@yahoo.com, a_m_rina@yahoo.com, hasansaleh@utem.edu.m

Various policies taken by the government to help poor people reduced to poverty burden. The polic... more Various policies taken by the government to help poor people reduced to poverty burden. The policy of them are in the areas of health, which aims to facilitate / ease the poor to health. Since 1998 the government, in this case the Ministry of Health has launched a service improvement program for poor families, a program of JPS-BK (Social Security Network Health Sector) are sourced from the Asian Development Bank loan for basic services for poor families. This program lasted until 2002. The Government does not just stop in an effort to lighten the burden of the poor in the health sector, various policies have been taken, Beginning in 2008 Managed Care program, usually called HIP changed its name to Community Health Insurance (JAMKESMAS) with no change in the number of targets. This program aims to provide access to the public health service is very poor, poor and near poor who numbered 76.4 million inhabitants. Thus, the degree of public health is very poor, poor and near poor can be...

The purpose of this paper is to determine the role of behavioral accounting based on economic val... more The purpose of this paper is to determine the role of behavioral accounting based on economic values in improving the performance of hospitals. As a business entity, the hospital is required to continue to expand its commercial customers as well as social needs. It required the support of accounting systems that can be accommodate the changing needs of patients, technology, and human behavior that moves dynamically.Many behavioral theories are available to be used to adjust the design of accounting systems specific hospital. Content Theories such as Maslow's Hierarchy of Needs, Herzberg's Two Factor Theory, Alderfer's ERG Theory as well. Process theory being that can be used is the theory of motivation proposed by Vroom and Porter and Lawler, while the Contemporary Theories of Equity Theory and Attribution Theory.Expected with the use of behavioral theory that according to hospital characteristics can be generated accounting system that can drive sustainable performance ...

The aim of this study is to describe the pattern of development of AIS in the hospital. There are... more The aim of this study is to describe the pattern of development of AIS in the hospital. There are three models of the development of AIS are: Waterfall, Iterative, and Spiral. Hospitals can use AIS package software that has been made and sold in the market but the software package does not allow to be developed in line with business development, organization, and technology. That is why many enterprises that designs and develops its own with the intention of AIS can meet the needs and desires of the company. This research was conducted with qualitative approach. The location of this research is in the hospital owned by Muhammadiyah in Lamongan and Ponorogo, East Java, Indonesia. Data were collected by in-depth interviews, outside observation, and documentation. The key informant involved a total of 56 people, consisting of 40 operators, 10 supervisors, and 6 managers. The data collected will be analyzed using content analysis. The research finding is a pattern of AIS development in ...

The Institute for Business and Finance Research, 2017

Islamic hospitals in Indonesia have grown rapidly in the past 5 years because the majority of the... more Islamic hospitals in Indonesia have grown rapidly in the past 5 years because the majority of the population is Muslim and the awareness to implement Islamic law is getting stronger. The purpose of this study is to find a Sharia Accounting Information System that suits the needs of the Islamic Hospital that is perfecting all financial transactions in the hospital so that it becomes halal and good. This research was conducted with a qualitative approach. The informants used were 9 people as high as Management and above, employees, and 4 experts for triangulation purposes. The findings of this study are that Islamic AIS is needed at this time for better hospital management, by adding 2 digits in the chart of accounts.

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia, 2020

Crowdfunding is a financial terminology for funding businesses with an internet base that is suit... more Crowdfunding is a financial terminology for funding businesses with an internet base that is suitable for MSMEs. This study aims to determine the readiness of the East Java MSMEs bank in implementing crowdfunding. The research approach used is Mixed Method. Quantitative data was collected after distributing online questionnaires to members of Facebook crowdfunding in Indonesia, as many as 45 sets of answers were analyzed descriptively by giving grades from 1 (not ready) to 10 (very ready). The questionnaire refers to the InfoDev indicator. Qualitative data were obtained by interviewing 6 bank officials about the 6 indicators of readiness to refer to Sancak. This study found evidence that MSMEs banks were ready to implement Crowdfunding even though it was still at an early stage. Much effort is needed to prepare banks to become better equipped with the adoption of the RSC to protect investors or donors.

The aim of this research are examines the influence of Authentic Transformational Leadership beha... more The aim of this research are examines the influence of Authentic Transformational Leadership behavior on Emotional Intelligence with intervening variables: Value CongruenceandTrust of the teachers and employees at MuhammadiyahPrimary Schools forward Bass &Avolio Theory. Quantitative approach used on this research. The samples in this study were 55 employees and 110 teachers. The finding indicate that Authentic Transformational Leadership behavior have significant direct effect on Emotional Intelligence. The significant influence was also shown by intervening variables: Value Congruence (positive), andTrust (negative). For further studies there is recommended to conduct similar studies in high school Muhammadiyah, considering there are differences in the curriculum and the emotional maturity of students and teachers.

Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 2021

This study aims to determine the interest of Islamic hospitals in East Java in choosing the shari... more This study aims to determine the interest of Islamic hospitals in East Java in choosing the sharia sofware application “SI AISAH” from the Sharia Accounting Information System Service Centre (PLJSIAS) University of Muhammadiyah Surabaya. This research is a quantitative research using Statistical Package for the Social Sciences Software IBM SPSS version 23. The variables used ini this study are: Sharia, User Safety, Prices, and User Friendly. The population in this study were the leader and employees of Islamic hospital in East Java who were involved with the use of this sofware. Sampling using random sampling tehnique, with a total sample of 105 respondents. The results of the analysis show that the factors that influence the decision of Islamic hospitals in East Java to choose the “SI AISAH” software applicatin from PLJSIAS UMSurabaya are: Sharia (X1), User Safety (X2), Prices (X3), and User Friendly (X4). These four factors influence the decision of Islamic hospitals in East Java...

Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 2021

The purpose of this research is to see the potential for crowdfunding in financing SMEs and start... more The purpose of this research is to see the potential for crowdfunding in financing SMEs and startup businesses during the Corona Virus Pandemic (Covid19) in Indonesia in the context of Sustainable Development Goals as a Business Innovation. The questionnaire was taken to SME owners who have seen crowdfunding domiciled in Indonesia, to see the effect of crowdfunding perceptions, social norms, regulations, entrepreneurship and technology, and the market on crowdfunding supported capital. Four variables (social norms, regulation, employers, and technology) studied showed a positive and significant effect, except for the perception of crowdfunding variable which showed a weak and insignificant effect. The limitation of this research was carried out in Indonesia during the Covid 19 period with a policy of social distancing and working from home.

Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control, 2020

The purpose of this research is to study the management information system and the benefits of In... more The purpose of this research is to study the management information system and the benefits of InsideDPS software. The study was designed with an embeded mixed method, namely quantitative-qualitative-quantitative. The questionnaire as a quantitative tool was built based on previous research (MSQ), distributed to 250 employees and 198 sets of analyzed multiple linear regression. The questionnaire was distributed 2 times, before and after qualitative research. Interviews, observation and document collection were held with informants for HR managers, IT managers, and selected employees. This study found evidence that MIS InsideDPS software can support HRD performance improvement which is also supported by increased employee satisfaction. The technical implication of the findings of this study is the need for a wider web-based MIS application in the company

Advances in Social Sciences Research Journal, 2019

By applying the theory of planned behavior, which is the attitude, subjective norms, and behavior... more By applying the theory of planned behavior, which is the attitude, subjective norms, and behavior control perceived, this study discusses the influence of the Business House as an Entrepreneurship Education Program to increase the intention of university students in entrepreneurship. A quantitative approach was chosen for this research. The study was conducted at Universitas Muhammadiyah Surabaya Indonesia (UMSurabaya). The unit analysis was 480 students who had taken courses in Introduction to Business. Using the Krejcie Morgan table with an error rate of 5%, the sample is 202, after being collected again with google form complete data was obtained to be analyzed with SPSS of 190 respondents. The data analysis used includes descriptive analysis and path analysis. The findings of this research found evidence that attitude, subjective norms and perceived behavior control have a positive and significant influence on student entrepreneurial intention by being mediated by entrepreneuri...