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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Falah : Jurnal Ekonomi Syariah Jurnal Tekun Liquidity: Jurnal Riset Akuntansi dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research Literatus TECHNO-SOCIO EKONOMIKA Community Development Journal: Jurnal Pengabdian Masyarakat JUDICIOUS: Journal of Management Winter Journal: IMWI Student Research Journal Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Transformatif: Ekonomi, Bisnis dan Kewirausahaan KANGMAS: Karya Scientific Community Service is a journal REVIU: Accounting, Business & Organizations
Sofyan Halim
Univesitas Mercu Buana
Religion Humanities Computer Science & IT 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 Public Health Social Sciences Other

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Career as a Professional Accountant after becoming an alumnus of SMKN 25 Jakarta : Berkarir sebagai Akuntan Profesinal setelah menjadi alumni SMKN 25 Jakarta Halim, Sofyan; Roza, Fachrul
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 5 No 3 (2024): KANGMAS: Karya Ilmiah untuk Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v5i3.1559

Abstract

Pengabdian kepada masyarakat merupakan salah satu kewajiban dosen untuk dilaksanakan sebagai bagian dari Tri Dharma Perguruan Tinggi, Program tersebut setiap tahun telah rutin dilaksanakan, pada tahun ini pelaksanaan kegiatan  dilakukan bersama dengan tim lain di SMKN 25, Jakarta.  Adapun thema besar dari program ini adalah  “Praktik Akuntan & Persiapan Dunia Kerja” dan thema Tim kami adalah Berkarir sebagai Akuntan Profesional setelah menjadi alumni SMKN 25 Jakarta. Pelaksanaan kegiatan telah dilakukan  pada hari Kamis, tanggal 30 Mei 2024, beserta team lain. Acara dibuka secara bersama oleh Kepala Sekolah dan LPPM UMB, Para peserta sangat berantusias saat pelaksanaan acara karena mendapatkan motivasi dan diberikan pengarahan untuk berkarir sebagai Akuntan Profesional dengan bisa berkesempatan bisa berkarir di berbagai  Lembaga Pemerintah, BUMN/BUMD, Perusahaan Swasta, Kantor Akuntan Publik bahkan di Kantor Jasa Akuntan. Berkat antusiasme para peserta didik kelas 11 merupakan genersi muda milenial yang hadir pada acara tersebut telah termotivasi dan bertambah wawasan  mereka tentang peran Akuntan di masa depan yang akan mereka arungi menata kehidupan, sehingga para anak didik tersebut bisa dan mampu menjadi Akuntan yang handal dan professional yang  bertugas pada berbagai bidang di lembaga dan institusi serta perusahaan yang berintegritas, amanah dan bertanggungjawab, serta bekerja secara professional.
The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness Syahputera, Kelvin Adi; Halim, Sofyan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33063

Abstract

This study aims to analyze the influence of accounting conservatism, fixed asset intensity, and company size on tax aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors that influence a company's tax planning strategy, especially in the context of tax aggressiveness. This study uses a quantitative approach with a descriptive method. The research sample was selected using purposive sampling, with a total of 102 non-cyclical companies meeting the criteria. The data used is in the form of secondary data from financial statements published in www.idx.com. Independent variables include accounting conservatism, fixed asset intensity, and company size, while the dependent variable is tax aggressiveness. Data analysis was carried out by descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis tests (t-test and F-test). The results of the study show that accounting conservatism, fixed asset intensity, and company size have no effect on tax aggressiveness. These findings indicate that these factors are not the main determinants in aggressive tax planning strategies for non-cyclical companies in Indonesia.
The Effect of Dow Jones Islamic Market World Index, Foreign Exchange, Foreign Investment and Domestic Investment with the Intervening Composite Stock Price Index on the Indonesian Sharia Stock Index Halim, Sofyan
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 2 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i2.22116

Abstract

Abstract. The purpose of this research is to know the effect of the DJIMWI, Forex, Foreign Investment, Domestic Investment on the Indonesian Sharia Stock Index (ISSI) with the intervening of JCI in the research period. Through regression analysis, this study concludes that the DJIWMI and the foreign exchange variables have significant positive effect on the JCI. However, the JCI is not significantly affected by the foreign investment but is influenced by domestic investment. Furthermore, it shows that DJIMWI and domestic investment have a significant positive effect on ISSI. The pathway analysis shows that there is a significant effect between the JCI variables on the ISSI. DJIMWI through the JCI has a significant influence on ISSI. Meanwhile, the foreign exchange variable through the JCI has a significant influence on the ISSI variable. On the other hand, the variable of foreign investment through the JCI has no significant effect on ISSI; however, domestic investment through the JCI has a significant influence on ISSI. The limitations of the study are factors outside the research model, which are 25.88% and 53.47% of the dependent variable of JCI and ISSI. Abstrak. Tujuan dari Penelitian ini untuk mengetahui pengaruh dari variable Dow Jones Islamic Market World Index (DJIMWI), valuta asing, investasi asing, investasi domestik terhadap Indeks Saham Syariah Indonesia dengan intervening variabel IHSG pada periode yang dikaji. Melalui analisis regresi, penelitian ini menyimpulkan bahwa DJIWMI dan valuta asing berpengaruh positif secara signifikan terhadap IHSG. Namun demikian, IHSG tidak terpengaruh secara signifikan oleh investasi asing, tetapi dipengaruhi oleh investasi domestik. Selanjutnya, studi ini menunjukkan bahwa DJIMWI dan investasi domestik berpengaruh positif secara signifikan terhadap ISSI. Hasil uji melalui analisis pathway menunjukkan adanya pengaruh signifikan antara variabel IHSG pada ISSI. DJIMWI dan valuta sing melalui IHSG memiliki pengaruh signifikan terhadap ISSI. Di sisi lain, investasi asing melalui IHSG tidak berpengaruh signifikan terhadap ISSI; namun investasi domestik melalui IHSG memiliki pengaruh signifikan terhadap ISSI. Keterbatasan penelitian ada pada faktor di luar model penelitian sebesar 25,88% dan 53,47% dari variable dependen IHSG dan ISSI. 
SHARIA FINANCING SOLUTIONS: IMPROVING FINANCIAL LITERACY AND AVOIDING ILLEGAL FINANCING Halim, Sofyan; Roza, Fachrul; Widyanto, Muhammad Laras
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3061

Abstract

Small and medium enterprises (SMEs) operating in urban villages face significant obstacles stemming from their entanglement in burdensome online usurious loans. These challenges are primarily caused by inadequate financial literacy, limited access to Sharia-compliant financing options, and poor business management practices. As a response, this service initiative has been carefully designed to provide holistic solutions through the provision of Sharia financial literacy education, facilitation of access to Islamic financing, and mentoring in sound business management practices. The main objective of this initiative is to enhance the financial literacy of micro, small, and medium enterprises, liberate them from dependency on interest-based financial products, and strengthen their business management to ensure better structure and sustainability. Furthermore, the program aspires to build connections between entrepreneurs, communities, and Islamic financial institutions, thereby fostering a financial literacy culture that adheres to halal principles and is consistent with Sharia regulations. The anticipated outcomes include improved Islamic financial literacy, the ability to access internal Sharia-compliant financing, the formation of a Sharia-compliant entrepreneurial community, and the implementation of a simplified financial accounting framework. These developments are expected to offer viable solutions that enable entrepreneurs to progress economically without violating Sharia principles, thus promoting a more inclusive and sustainable business ecosystem.
MINERAL WATER TREATMENT TECHNOLOGY USING RO MACHINES TO IMPROVE HEALTHY LIVING QUALITY & ECONOMY FOR MDT AL-KARIMAH AND THE SURROUNDING COMMUNITY Widyanto, Muhammad Laras; Halim, Sofyan; Nugroho, Dony Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3111

Abstract

The Community Service Program (PKM) was carried out at Madrasah Diniyah Takmiliyah (MDT) Al-Karimah, Cibunar Village, Kadudampit District, Sukabumi Regency, West Java. The background of the activity is the problem of limited access to healthy mineral water and the need to improve the economy of the MDT and the surrounding community. The solution of this program is to improve the quality of healthy living through the provision of mineral water based on Reverse Osmosis (RO) technology while empowering the economy of MDT Al-Karimah through the management of drinking water refill depots. The implementation method includes program socialization, technical and managerial training, installation of RO machines with a capacity of ±80 gallons/day, operational assistance, and sustainability evaluation. This activity is participatory, involving students, MDT administrators, and the local community, with the support of the village and sub-district governments. The results of the activity showed that the mineral water produced passed the feasibility test of the Sukabumi Regency Health Office, so it was safe for consumption. The conclusion is that this program has contributed for providing dual benefits, namely improving the quality of public health through access to hygienic drinking water and strengthening the economy of MDT-based communities.
PENINGKATAN DAYA SAING MELALUI OPTIMALISASI LAPORAN KEUANGAN UNTUK UMKM DI KELURAHAN MERUYA SELATAN Fachrul Roza; Sofyan Halim; Fairas Panca Yudha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48517

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) di Kelurahan Maruya Selatan memainkan peran penting dalam ekonomi lokal, tetapi banyak dari mereka menghadapi kesulitan dalam mengoptimalisasikan laporan keuangan. Daya saing mereka di pasar yang semakin ramai dihambat oleh kualitas pengetahuan atas laporan keuangan. Selain itu, dengan tidak optimalnya pengetahun terhadap penyusunan laporan keuangan yang tidak terorganisir menghambat pengambilan keputusan bisnis dan mendapatkan tambahan modal usaha untuk pengembangan usaha. Tujuan dari kegiatan ini adalah untuk membantu usaha mikro, kecil dan menengah (UMKM) di Maruya Selatan meningkatkan daya saing mereka melalui pengoptimalan dan perbaikan laporan keuangan. Bisnis UMKM akan dilatih dan dibantu diajarkan cara mengoptimalisasi membuat laporan keuangan yang mudah dipahami dan sederhana.Diharapkan melalui kegiatan ini, UMKM di Maruya Selatan dapat meningkatkan nilai jual produk, dan memperluas jangkauan pasar. Laporan keuangan yang lebih baik juga akan membantu mereka dalam mengelola keuangan secara efektif, membuat keputusan bisnis yang tepat, dan mengakses permodalan. Dengan demikian, UMKM di Maruya Selatan dapat meningkatkan daya saing, berkontribusi pada pertumbuhan ekonomi lokal, dan meningkatkan kesejahteraan masyarakat
EMPOWERING SMES TOWARD GLOBAL COMPETITIVENESS THROUGH DIGITALIZATION OF BUSINESS OPERATIONS AND INTEGRATED FINANCIAL SYSTEM MODERNIZATION Sofyan Halim; Muhammad Laras Widyanto; Rujito Rujito
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 2 (2026): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i2.3472

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s national economy, contributing 61% of GDP and absorbing 97% of the national workforce. Despite this significance, MSMEs face persistent structural challenges including manual production processes, inadequate packaging technology, limited digital marketing capabilities, and the absence of integrated financial recording systems. This community service (PkM) activity was conducted by the Faculty of Economics and Business, Universitas Mercu Buana, in partnership with the MSME Community of Pondok Melati, Bekasi City, involving 30 active MSME practitioners. The program applied a Community-Based Empowerment and Technology Integration approach through five systematic stages: needs assessment, capacity building training, technology implementation, intensive mentoring, and sustainability evaluation. Key interventions included vacuum and nitrogen packaging technology, Point of Sales (POS) systems, the Keuangan Bisnisku digital accounting application, digital marketing training via social media platforms, and the formation of Digital Champions. Evaluation results using a Likert-scale (1–4) questionnaire revealed mean scores of 3.20–3.80 across all indicators, categorized as High to Very High. The program effectively enhanced participants’ business management capacity, improved financial reporting accuracy by up to 92%, and strengthened digital marketing skills. The program contributes to SDG 5, 8, 9, and 17, and supports the Asta Cita national priority agenda.
DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN INDONESIAN CONSUMER SERVICE COMPANIES Gandhy Fitriawansyah; Sofyan Halim
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0016

Abstract

The Study was conducted to examine the influence of Profitability, Debt Ratio, Audit Quality,  and the implementation of Good Corporate governance on going concern audit opinion.  The research focused on companies within the consumer services sector that are listed on the Indonesia Stock Exchange during the period 2019-2022. The study utilized 100 samples taken from 25 different companies, selected through a purposive sampling technique.  A descriptive research method was applied, with logistic regression used as the primary analytical tool. The findings indicate that profitability, debt ratio, and audit quality do not have a significant impact on going concern audit opinion.    In contrast, good corporate governance was found to have a significant influence on the opinion.  The contribution of this research lies in broadening the understanding of factors affecting going concern audit opinions, thereby enriching theoretical development in the auditing field.  From a practical perspective, the results are useful for business practitioners, investors, and policymakers in assessing key factors related to a company's business continuity. Furthermore, the findings can serve as a foundation for formulating policies aimed at enhancing the integrity of capital markets and protecting stakeholder interests, particularly within the consumer services sector.
The Impact of Fluctuations in Fuel Prices and the Rupiah Exchange Rate on the Operational Management Efficiency of Shipping Companies Dony Ari Nugroho; Sofyan Halim
Winter Journal: IMWI Student Research Journal Vol. 7 No. 2 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i2.108

Abstract

Fuel oil (BBM) prices and the rupiah exchange rate are two external economic variables that significantly influence the cost structure of shipping companies, particularly in an archipelagic country such as Indonesia. This study aimed to examine the effects of fuel price fluctuations and rupiah exchange rate movements on the efficiency of shipping operational management. The study employed a quantitative descriptive-verification approach using secondary time-series data, including high-speed diesel (HSD) and marine fuel oil (MFO) prices, the rupiah exchange rate against the US dollar, ship fuel consumption, and operational costs per voyage. The data were analyzed using multiple linear regression and could be extended to panel data regression for cross-fleet observations. The results indicated that increases in fuel prices raised ship operational costs and potentially reduced maritime transportation volume, while rupiah depreciation increased the costs of fuel procurement, spare parts, and vessel maintenance due to dependence on imported components. Operational efficiency could be improved through information technology-based fuel consumption monitoring, optimization of vessel economic speed (slow steaming), and budget planning that accounted for exchange rate fluctuations and energy cost sensitivity. This study contributed an operational efficiency strategy framework for shipping companies that is adaptive to energy price pressures and exchange rate volatility.
The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness Kelvin Adi Syahputera; Sofyan Halim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33063

Abstract

This study aims to analyze the influence of accounting conservatism, fixed asset intensity, and company size on tax aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors that influence a company's tax planning strategy, especially in the context of tax aggressiveness. This study uses a quantitative approach with a descriptive method. The research sample was selected using purposive sampling, with a total of 102 non-cyclical companies meeting the criteria. The data used is in the form of secondary data from financial statements published in www.idx.com. Independent variables include accounting conservatism, fixed asset intensity, and company size, while the dependent variable is tax aggressiveness. Data analysis was carried out by descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis tests (t-test and F-test). The results of the study show that accounting conservatism, fixed asset intensity, and company size have no effect on tax aggressiveness. These findings indicate that these factors are not the main determinants in aggressive tax planning strategies for non-cyclical companies in Indonesia.
Co-Authors Dian Kartiko Dony Ari Nugroho Fachrul Roza Fairas Panca Yudha Fatimah Sinar Mustika Gandhy Fitriawansyah Hasian Purba Kelvin Adi Syahputera Kesuma, Wijaya Mohamad Torik Langlang Buana Muhamad Solihin Muhyarsyah Nanda Yunita Pambudi Rahardja Rujito Rujito Sembiring, Rinawati Suparno Suparno Syahputera, Kelvin Adi Widyanto, Muhammad Laras