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Berdaya bersama Aisyiyah: Merintis Usaha Mikro yang Berkelanjutan melalui Mini Market Suharto, Akhmad; Ika Sari, Maheni; Aspirandi, Rendy Mirwan; Endah Supeni, Retno
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2767

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberdayakan Pimpinan Cabang Aisyiyah Kaliwates melalui pengembangan unit usaha berupa mini market. Kegiatan pengabdian yang dilaksanakan berupa pendampingan dalam merintis usaha mikro berupa mini market yang didirikan di kantor PCA Kaliwates. Metode kegiatan dilaksanakan melalui pendampingan dengan tahapan yang dimulai dari perencanaan model bisnis mini market, pengadaan sarana prasarana, penataan lay out dan monitoring dan evaluasi. Pendampingan tersebut diharapkan dapat menciptakan usaha mikro yang berkelanjutan dan berkembang dengan baik. Masalah utama yang dihadapi adalah kurangnya pengalaman dalam manajemen bisnis dan keterbatasan modal. Pendekatan sistematis melalui perencanaan strategis, pengadaan, serta monitoring dan evaluasi dilakukan guna menjawab tantangan tersebut. Hasil kegiatan menunjukkan peningkatan kapasitas perempuan anggota Aisyiyah dalam pengelolaan bisnis ritel dan terwujudnya amal usaha rintisan berupa unit bisnis dalam bentuk mini market
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance Halim, Moh.; Aspirandi, Rendy Mirwan; Suharsono, Riyanto Setiawan; Nastiti, Ari Sita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14299

Abstract

This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using SEM PLS to test seven research hypotheses. Results show that the proportion of independent commissioners and the Big Four public accounting firms have a significant positive effect on financial performance and a negative effect on tax avoidance, both directly and indirectly through financial performance. The findings support agency theory, signaling theory, and stakeholder theory, and provide policy implications for regulators and companies in strengthening tax governance and compliance. The novelty of this research lies not only in the use of financial performance as a mediating variable, but more importantly in highlighting the paradox that sustainability-labelled firms (SRI-KEHATI), which are expected to uphold transparency, responsibility, and good governance, may still engage in tax avoidance practices. This study thus provides new insights into the gap between sustainability image and fiscal behaviour, and the role of governance mechanisms in bridging that gap.
RECONSTRUCTION OF THE FINANCIAL REPORT OF THE NURUL IMAN TEGALBARU PALERAN MOSQUE BASED ON PSAK NO. 109 Septianingrum, Leny; Aspirandi, Rendy Mirwan; Nuha, Gardina Aulin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3822

Abstract

This study aims to reconstruct the financial statements of Masjid Nurul Iman, located in Paleran Village, Umbulsari District, Jember Regency, using the Statement of Financial Accounting Standards (PSAK) No. 109 on Zakat, Infaq, and Alms Accounting. As a non-profit religious institution, mosques have a moral and administrative obligation to present accountable, transparent, and standardized financial reports to enhance public trust. This research adopts a descriptive qualitative approach using documentation and interviews with mosque administrators. The results show that prior to the reconstruction, financial reporting was conducted manually and simply, without account classification or the preparation of comprehensive financial statements. After being reconstructed according to PSAK No. 109, the financial reports were systematically prepared, including the statement of financial position, activity report, fund changes report, and notes to the financial statements. This reconstruction positively influenced the administrators' awareness of the importance of professional and accountable financial management of religious funds. This study recommends that other mosques begin to implement applicable accounting standards to improve the effectiveness of mosque financial management.
EVALUASI SISTEM INFORMASI AKUTANSI PEMBELIAN DAN PENJUALAN PADA TOKO BAJU MAYANG STORE DI BONDOWOSO Santoso, Dimas Rizki Dwi; Halim, Moh.; Aspirandi, Rendy Mirwan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.815 KB) | DOI: 10.36841/jme.v2i1.2622

Abstract

Information system sales and purchases of goods is a system that provides information services in the form of transaction data sales and purchases of goods. The existence of this information system is important. in this case the Mayang Store is used as a place of research, because the shop still does not use an accounting information system, resulting in errors in existing reports, such as processing sales data and purchasing data. The purpose of this study is to provide convenience when processing sales and purchase transaction data. This research resulted in several uses consisting of practical and academic uses. The type of research used by researchers is qualitative research and the types of data used are primary data and secondary data. This information system was built in order to provide convenience in processing sales and purchase data, as well as processing sales and purchase reports more accurately.
Tantangan Yang Dihadapi Dalam Perancangan Sistem Informasi Akuntansi Berbasis Nilai Keislaman Sebuah Studi Institusionalisasi Aspirandi, Rendy Mirwan; Holifah, Nur
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3645

Abstract

Penelitian ini menganalisis tantangan implementasi sistem informasi akuntansi yang dihadapi oleh Gambaran Umum PT. Tunas Harapan Situbondo SPBU 55.683.15 Universitas Muhammadiyah Jember. Penelitian ini dinilai sangat penting karena banyak tantangan yang dihadapi oleh perusahaan dalam proses implementasi sistem informasi akuntansi.Penelitian ini berlandaskan Teori Instusional ini merupakan konsep tga pilar besar, yaitu: pilar regulatif, normatif dan kognitif (Yang dan Konrad, 2011). Tiga pilar ini merupakan pilar dasar dalam mengimplementasikan sistem informasi akuntansi.Populasi dan Sampel penelitian adalah PT. Tunas Harapan Situbondo SPBU 55.683.15 Universitas Muhammadiyah Jember. Metode penelitian yang digunakan adalah Penelitian Kualitatif fenomonologi.Tiga pilar utama Teori Institusional merupakan tonggak yang penting untuk diperhatikan dalam proses implementasi SIA. PT. THS memenuhi ketiga pilar yang disampaikan oleh Teori Institusional meskipun beberapa tantangan dihadapi pada saat proses implementasinya. Tantangan tersebut adalah masih dibutuhkannya peningkatan pengetahuan dalam penggunaan aplikasi Zahir Accounting pada admin PT. THS. Delapan kelebihan tersebut adalah Daftar akun sudah tersinkron dengan transaksi, Perhitungan metode pembiayaan persediaan FIFO sudah otomatis, Daftar pelanggan dan pemasok sudah tersinkron dengan transaksi, Daftar produk sudah tersinkron dengan transaksi, Sudah minim terjadi salah penjurnalan, Penyusutan atau depresiasi bersifat otomatis, Laporan keuangan sudah tergenerate seacara otomatis, dan Terdapat grafik analisis pertumbuhan penjualan dan laba bersih.
The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making : (Case Study of Accounting Students throughout Jember Regency) Dewi, Nindi Kumala; Aspirandi, Rendy Mirwan; Afroh, Ibna Kamelia Fiel
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.701

Abstract

This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.
KUALITAS AUDIT EKSTERNAL, KUALITAS INFORMASI AKUNTANSI, KEKUATAN LABA, DAN KINERJA PERUSAHAAN BERBASISKAN NILAI-NILAI KEISLAMAN (STUDI EMPIRIS PADA PERUSAHAAN YANG MASUK DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI)) Aspirandi, Rendy Mirwan; Satoto, Eko Budi
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23438

Abstract

This research analyzes the determining factors of company performance included in the Indonesian Sharia Stock Index (ISSI). This research is a development of research regarding company performance using external audit quality, accounting information quality and earnings power as determinants. The development was carried out by refining the external audit quality variable proxy which initially only used dummy variables, so it was developed using 4 proxies, namely audit firm size, audit fees, non-audit service fees and audit partner tenure. Apart from that, this research carried out developments by adding control variables in the form of Operating Cash Flow, Revenue Growth and Company Losses. This research is based on Agency Theory, a theory in finance which states that conflicts of interest occur in company management. Managers are obliged to maintain the company's performance well in the eyes of investors. The population and research sample are public companies included in the ISSI. The research method used is Quantitative Research with the Patial Least Square (PLS) analysis technique. The variable that contributes significantly to Company Performance (KP) is Earnings Strength (KL) with a coefficient of -1.004 and p-value 0.001. The moderating variables that contribute are LAGROE on the KAE route to KP and KL to KP with coefficients of -0.112 and -0.107 with p-values of 0.005 and 0.007. Apart from that, the moderating variables that contribute are PP on the KAE route to KP and KIA to KP with coefficients of -0.123 and 0.109 with p-values of 0.002 and 0.006.
Determinants of The Need for SAK EMKM for EMKM (Empirical Study on EMKM In Jember District) Oktaviyanti, Faradina Dwi; Moh. Halim; Aspirandi, Rendy Mirwan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.544

Abstract

Micro, Small and Medium Entities (EMKM) are productive business opportunities owned by individuals or individual business entities that meet the criteria of micro businesses regulated by law. The purpose of this research is to implement and analyze the factors of SAK EMKM needs for EMKM in Jember Regency. The data used in this study are primary data sourced from questionnaires given to EMKM owners in Jember Regency. The results showed that simultaneously the independent variables consisting of owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale had a significant effect on the dependent variable, namely the perceived need for SAK EMKM in Jember Regency. Partially, owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale have a positive effect on the perception of SAK EMKM in Jember Regency.
Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh; Sahida, Ayunda Septia Wulandari; Wulandari, Dwi Agustin
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Abstract

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.
PENDAMPINGAN PENGELOLAAN KEUANGAN DAN MANAJEMEN AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN KABUPATEN JEMBER BERBASIS NILAI-NILAI KEISLAMAN Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh.; Dewi, Nindi Kumala; Anggraeni, Novi
Abdi Panca Marga Vol 5 No 1 (2024): Jurnal Abdi Panca Marga Edisi Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v5i1.1885

Abstract

Financial management in an entity is very important, both business and non-business entities. Well-managed finances are the key to healthy entity management (Rodiah et al., 2020). The phenomenon of decreasing the number of AUMDik students in Jember Regency occurred in several schools. This phenomenon must not be allowed to drag on. The problem of decreasing the number of students in several AUMDiks occurs partly because of unhealthy financial management in the AUMDiks concerned (Pituringsih et al., 2020). To overcome and anticipate the continued decline in the number of students in several AUMDik in Jember Regency (Dewi & Renggana, 2022), the Community Service Team has prepared a cutting-edge breakthrough, namely a follow-up activity in the form of assistance in preparing financial reports and managing management through a system provided by PP Muhammadiyah can help AUMDik monitor the financial condition of the AUMDik concerned. This community service method is carried out. Activities are carried out online and offline (blended learning). Online implementation using the Zoom Meeting Application. The community service team will carry out initial observations at SD Muhammadiyah 1 Jember, SMA Muhammadiyah 3 Jember, SD Muhammadiyah 7 Semboro, SD Muhammadiyah 1 Balung and MI Muhammadiyah 3 Wonoasri. The process of implementing the service begins with the presentation of general material regarding AUM financial management, material on the input process in the SIAS financial system from MMT and finally assistance with the financial management process. The presentation of AUM's financial management material generally discusses AUM's goals in carrying out healthy financial management, tips for success in managing AUM's finances and techniques for increasing the number of students. The material on the process of inputting financial data in the SIAS system discusses the steps on how to create school profile data, the required account name data, grouping accounts according to the type of account in the system, how to fill in the balances for each account, determining the type of asset and preparing reports finance. The mentoring process starts with assistance in filling out the school profile and filling in each account in SIAS. References Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778 Dewi, L., & Renggana, R. M. (2022). Pendampingan Pengelolaan Keuangan Masjid Untuk Peningkatan Akuntabilitas Sosial. Jurnal Ilmiah Pangabdhi, 8(2), 96–100. https://doi.org/10.21107/pangabdhi.v8i2.16730 Kompas.com. (2022). Siswa SD Muhammadiyah 4 Surabaya “Study Tour” ke Jepang, Berapa Biayanya? Halaman all - Kompas.com. Https://Www.Kompas.Com/Tren/Read/2023/06/13/133000565/Siswa-Sd-Muhammadiyah-4-Surabaya-Study-Tour-Ke-Jepang-Berapa-Biayanya-?Page=all. https://www.kompas.com/tren/read/2023/06/13/133000565/siswa-sd-muhammadiyah-4-surabaya-study-tour-ke-jepang-berapa-biayanya-?page=all Lazismu Jatim. (2023). AUM se-Jatim. Https://Info.Lazismujatim.Org/Aum-Se-Jatim/. https://info.lazismujatim.org/aum-se-jatim/ Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). 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Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Qomariah, N. (2012). Pengaruh kualitas layanan dan citra institusi terhadap kepuasan dan loyalitas pelanggan (studi pada universitas muhammadiyah di Jawa Timur). In Jurnal Aplikasi Manajemen (Vol. 10, Issue 1, pp. 177–187). Rodiah, S., Satria, W., Putri, A. A., Azmi, Z., Suci, R. G., & Marlina, E. (2020). Akuntabilitas Pengelolaan Keuangan Pada Pondok Pesantren Bahrul Ulum Pantai Raja Kampar. COMSEP: Jurnal Pengabdian Kepada Masyarakat, 1(1), 134–138. Tatik Amani. (2018). Penerapan SAK-EMKM Sebagai Dasar Penyusunan Laporan Keuangan UMKM (Studi Kasus di UD Dua Putri Solehah Probolinggo). ASSETS: Jurnal Ilmiah Akuntansi, Keuangan Dan Pajak, 2(2), 12–20.