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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Jurnal Bisnis dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Budimas : Jurnal Pengabdian Masyarakat Randwick International of Education and Linguistics International Journal of Trends in Accounting Research Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Trends in Accounting Research
Ikhsan, Arfan
Universitas Negeri Medan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.501 KB)

Abstract

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.
SEMERU BANGKIT: MOTIVASI MENUMBUHKAN SEMANGAT DAN PENYALURAN BANTUAN SOSIAL PENGUNGSI SEMERU DI LUMAJANG JAWA TIMUR (PKM NASIONAL ASOSIASI DOSEN AKUNTANSI INDONESIA) Antin Okfitasari; Devi Narulitasari; Arfan Ikhsan; Edy Supriyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10293

Abstract

The eruption of Semeru is an unexpected disaster without any signs of nature. Mount Semeru emits thick hot clouds. The areas that were quite badly affected by the disaster were Supiturang Village, Curah Kobokan Village and Sumberwuluh Village, Lumajang, East Java. The consequences of this disaster resulted in casualties and thousands of residents being displaced. Deep grief and unsupportive situations should be a factor in the economic and social paralysis of the people affected by the disaster. The partners of this PKM are the residents of the three villages that were most affected by the disaster. The aim of this PKM is for partners to grow enthusiasm to bounce back after a disaster and distribute social assistance to ease the burden on residents affected by the disaster. This national PKM is conducted by accounting lecturers who are members of ADAI. Refugees feel very happy and motivated again to get out of the downturn caused by the disaster. They were very enthusiastic and grateful for the assistance provided in this PKM. The output of science and technology that has been achieved is a change in the attitude of residents affected by disasters from apathy to enthusiasm to get up and a sense of optimism to improve and be prepared if disaster comes again
Accounting Subject Achievement of 11th Grade Social Students at SMA Murni Bandar Baru was Influenced by Family and School Environment Arfan Ikhsan; Indra Maipita; Higinus Bonaventura Salu
Randwick International of Education and Linguistics Science Journal Vol. 5 No. 2 (2024): RIELS Journal, June
Publisher : RIRAI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47175/rielsj.v5i2.980

Abstract

This research was carried out at SMA Deli Murni Bandar Baru with the aim of describing the students' family and school environments as well as describing students' academic achievements in accounting subjects and knowing the influence of the family and school environment on students' academic achievements in accounting subjects. This research used a descriptive verification approach with a sample size of 110 students from a total population of 148. The population consisted of 11th grade of IPS (Social) students at SMA Deli Murni Bandar Baru. Sampling uses random sampling which is the method used to take samples. Information on student learning achievement was obtained from documents, while information on the home and school environment was obtained from distributing questionnaires. Estimated coefficient of determination (KD) was used to assess the data and evaluate it using Pearson product moment correlation calculations. Based on the findings of the Pearson product moment correlation calculation, a correlation of 0.468 was obtained for the family environment variable (X1) and a significance level of 0.05 for the school environment variable (X2) on student learning achievement in accounting subjects. Pay attention to the findings of the coefficient of determination for the family environment (21.9%) and the school environment (34.9%) to find out the influence. The findings of the statistical hypothesis test using the t test at a significance level of 0.05 show that the home and school environment significantly improves student learning achievement in accounting courses. Based on research findings, student learning achievement is positively influenced by the home and school environment.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DI PUSAT JAGAAN DAN RAWATAN ORANG TUA Ratih Kumala; Tiolina Evi; Meifida Ilyas; Wuri Septi Handayani; Arfan Ikhsan
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.21095

Abstract

Abstrak: Pengabdian masyarakat ini merupakan kegiatan yang telah dilakukan pada bulan tahun 2023 di Pusat Jagaan dan Rawatan Orang Tua yang terletak di Kampung Pulau Meranti Malaysia. Tujuan pengabdian ini adalah untuk memberikan pendampingan dalam penyusunan laporan keuangan dengan aplikasi Microsoft Excel. Metode pelatihan dilakukan dalam beberapan tahapan, yaitu tahap persiapan, tahap pelaksanaan, tahap pendampingan, tahap evaluasi dan monitoring. Hasil pengabdian diperoleh bahwa selama ini pembukuan yang diterapkan oleh mitra belum sesuai kaidah akuntansi. Pelatihan ini menunjukkan bahwa sebagian besar (71,4%) yang mengikuti pengabdian ini telah memahami penyusunan laporan keuangan dengan aplikasi Microsoft Excel.Abstract: This community service is an activity that has been carried out in 2023 at the Pusat Jagaan dan Rawatan Orang Tua in Kampung Pulau Meranti Malaysia. The purpose of this service is to provide assistance in the preparation of financial statements with the Microsoft Excel application. The training method is carried out in several stages, namely he preparation stage, the implementation stage, the mentoring stage, the evaluation and monitoring stage. The results of dedication were obtained that so far the bookkeeping applied by partners has not been in accordance with accounting rules. This training shows that most (71.4%) who take part in this service have understood the preparation of financial statements with the Microsoft Excel application. 
Co-Authors Amelia Hasibuan Andri Zainal Antin Okfitasari, Antin Azizul Kholis Chairian Tomy Devi Narulitasari Edy Supriyono Esa Setiana Febi Yanti Batubara Herkulanus Bambang Suprasto Higinus Bonaventura Salu Indra Maipita Meifida Ilyas Meilaty Finthariasari Muhamad Yamin Noch Ngatemin - Nurlaila Nurlaila Ratih Kumala Situmeang, Chandra Suryani Suryani Syahrijal Hidayat Tiolina Evi Welly, Yerisma Wuri Septi Handayani