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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan JEM17: Jurnal Ekonomi Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Indonesian Journal of Law and Economics Review Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Kajian Akuntansi

Ahmad Waluya Jati

Universitas Muhammadiyah Malang

Author-ID : 1136426

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Desy Retma Sawitri; Ahmad Juanda; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Yusuf Mangkusuryo; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.

TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Ahmad Waluya Jati; Ihyaul Ulum; Cahyo Utomo
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakarta’s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance.

Asset Specificity On Conditional Conservatism Ahmad Waluya Jati; Mohammad Naufal; Ike Arisanti; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere asset specificity features a direct impact on a firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option. On alternative hand, the ownerhip of this quality specificity has serious consequences on finance strategy. Bank faces serious issue to create a correct valuation of specific and opaque asset so bank charges higher value of debt. we discover no distinction within the extent to that good news is delayed in earnings for corporations conditional on asset specificity. This study use 280 non finance service and non agriculture type listed in IDX on 2018. However The information assortment used documentation technique and also the data analysis utilized was multiple correlation analysis. we have a tendency to document a significant negative association between quality specificity and conditional conservatism especially in Mining, Miscellaneous industry, and good consumer Industry But we notice new findings within the infrastructure sector there's a significant positive impact of specificity Asset specificity on conservatism.

PENDAMPINGAN ADMINISTRASI PENGAJUAN LEGALITAS SD MUHAMMADIYAH 4 KOTA BATU Aviani Widyastuti; Ahmad Waluya Jati; Ike Arisanti
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 2 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i2.12471

This community service activity aims to assist in the improvement and control of legality administration in one of the Muhammadiyah Business Charities (AUM) in Batu City, namelySD Muhammadiyah 4. The administration improvement and control referred to in this case is related to the maintenance of AUM establishment permits that are aligned with the status ofAUM legal entity namely Business Identification Number (NIB) and uniformity of Taxpayer Identification Number (NPWP). This activity will be carried out in three stages, namely the NIBmanagement stage, the financial reporting and taxation stage and the AUM governance stage. However, in this service activity it was proposed as a form of solving the problems of SD Muhammadiyah 4 Kota Batu for the first stage, namely the management of NIB. Problem solving in the first phase of this activity is to use the methods of presentation, training and assistance as well as dialogue. The outputs of the devotion activities in this first stage are SD Muhammadiyah Kota Batu can arrange and complete licensing administration procedures related to NIB and uniformity of NPWP.

PELATIHAN PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU Sri Wahjuni Latifah; Ahmad Waluya Jati; Agustin Dwi Haryanti
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 2 No. 1 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i1.13297

Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements. The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting system in accordance with the conditions of the partners. Method to solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

Understanding on Leadership of Community Empowerment and Village of Good Governance of The Village Business Masiyah Kholmi; Diding Suhardi; Ahmad Waluya Jati
Indonesian Journal of Law and Economics Review Vol 7 (2020): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to understanding the good governance based on perspective of Head of Community and Village Empowerment Agency (DPMD). Informants in this research are the Head of Division, Section Head, and community economic business development staff who can represent the research unit in the understanding of good governance in DPMD Jombang Regency. The study was conducted with in-depth interviews with the help of a questionnaire. Data analysis using descriptive qualitative. The results of this study indicate that the Village-Owned Enterprises (BUMDes) are professionally managed, the BUMDes management has the capacity, is able to compile a master plan, understand business, governance refers to guidelines for establishing BUMDes based on Permendes and has Standard Operating Procedures (SOP). BUMDes is managed separately from the village government and there is not much interference from the village government, without being influenced by the pressures of other parties' policies, and can carry out their duties proportionally and can be accounted for. The principles of BUMDES governance include transparency, accountability, responsibility, independence, participation, effective and efficient, and sustainable.

Pendampingan Tata Kelola Bumdes Tirto Desa Landungsari Dau Malang Sri Wahjuni Latifah; Ahmad Waluya Jati
Unri Conference Series: Community Engagement Vol 3 (2021): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.3.303-309

Bumdes is a Village Owned Enterprise as Landungsari Village of Malang Regency has Bumdes Tirto. Of the various problems Bumdes Tirto Landungsari Village has several main problems, namely Bumdes does not have good governance, does not have long-term or short-term goals as a basis for carrying out its operational plan. Bumdes Tirto already has employees and people who work but do not have an organizational structure and job description. The impact is that Bumdes manager works alone and does not yet have a goal. The problem-solving solution offered to partners is done by training in the preparation of Organizational Structure and Job Description, socialization of the importance of work programs and training in creating work programs. Then conducted training and video creation Profile as a socialization stakeholders. Related to the improvement of the performance of the Village Market business unit, discussions have been conducted about the implementation procedures of online marketing. The purpose of this activity is the increasing knowledge of partner human resources about good governance in Bumdes and the establishment of a Blueprint consisting of long-term and short-term bumdes programs and the arrangement of bumdes profile videos as bumdes socialization media.

Analisis Kinerja Keuangan Perusahaan Sebelum Pandemi dan Saat Pandemi Covid-19 Ahmad Waluya Jati; Wardatul Jannah
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.18480

This study aims to test whether there are differences in liquidity, leverage, profitability and market ratios from the impact before and during the covid-19 pandemic. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange in 2019 and 2020. The manufacturing sector was used as the object of research because manufacturing sector companies are engaged in the real sector where there are various types of businesses in the sector compared to other sectors. Testing in this study used the paired sample t-test method. The results showed that there were differences in the average values of the liquidity and leverage variables before and during the covid-19 pandemic. While the profitability and PER variables have no difference in the average values before and during the covid-19 pandemic. The results show that during the COVID-19 pandemic, manufacturing companies experienced a decline in the quality of company asset management, so that it had an impact on the company's condition in fulfilling company obligations, although manufacturing companies were still able to make profits even though they experienced a decline.

The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs Sri Wahjuni Latifah; Ahmad Waluya Jati; Mudrifah -
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16, No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

This study focuses on MSMEs performance evaluation because they have unique features such as not having a quantifiable objective, not having a record of company operations, but being able to absorb surrounding labor and improve the community's welfare. MSMEs' short-term objective is to annex the company's profit and sales performance. This research aims to construct a measurement model of MSMEs Performance based on resource factors, customers, suppliers, and characteristics of MSMEs in influencing MSMEs' performance. The data was collected by spreading questioner through google form to MSMEs managers assisted by PLUT Batu city and Malang City. The data analysis techniques are carried out qualitatively, and hypothesis testing is carried out with SEM-PLS analysis. The results showed that the factors of resources, customers, and characteristics of MSMEs could measure MSMEs performance, while the supplier factor does not affect the performance of MSMEs

Co-Authors Agustin Dwi Haryanti Ahmad Juanda Asmiputri, Rofika Aviani Widyastuti Cahyo Utomo Cahyo Utomo, Cahyo Desy Retma Sawitri Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Hamdani, Helmi Difa Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti Kholmi , Masiyah Mangkusuryo, Yusuf Masiyah Kholmi Mohammad Naufal Mudrifah, Mudrifah Muhammad Wildan Affan Ni'matul Hasanah Riska Harventy Rofika Asmiputri Sawitri, Desy Retma Setu Setyawan Sri Wahjuni Latifah udin , Bahrul Ulum Vilmia Farida Wardatul Jannah Wardatul Jannah Wardatul Jannah, Wardatul Wardatul, Wardatul Yuaninda, Naila Putri Yusuf Mangkusuryo

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