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All Journal Jurnal Teknik Industri Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting and Investment Jurnal Graha Pengabdian Journal of Trends Economics and Accounting Research Journal of Applied Accounting
Muqorobin, Masculine Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN BERDASARKAN SAK DAN UMKM GO-ONLINE PADA UKM Muqorobin, Masculine Muhammad; Wahyuni, Pujiati; Simangunsong, Maria Elisabet; Cahyani, Islamiah Nur
Jurnal Graha Pengabdian Vol 1, No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.941 KB)

Abstract

Kegiatan pelatihan dan pendampingan Usaha Mikro Kecil dan Menengah di Desa Clumprit, Kecamatan Pagelaran, Kabupaten Malang yang bekerjasama dengan dua Usaha Mikro Kecil dan Menengah yaitu Usaha Dagang “Dua Lima Tujuh” dan “Roti Al Bakery” bertujuan untuk memberikan nilai tambah produk dan meningkatkan penjualan serta laba Usaha Mikro Kecil dan Menengah. Kurangnya pengetahuan dalam penyusunan laporan keuangan dan pemasaran online Usaha Mikro Kecil dan Menengah menjadi masalah dan perlu adanya peran perguruan tinggi melalui program pelatihan dan pendampingan. Metode pelaksanaan dilakukan dengan pelatihan dan pendampingan pembuatan laporan keuangan dan pendampingan pemasaran produk melalui media online. Hasil kegiatan ini adalah meningkatkan keterampilan dan pengetahuan mitra, adanya laporan keuangan sebagai alat evaluasi dari kegiatan usaha dan sarana pengambilan keputusan serta pemasaran yang meningkat melalui media online
MENINGKATKAN PENDAPATAN MASYARAKAT MELALUI PENDAMPINGAN UKM PERMEN SUSU RINTISAN BUMDes DESA GOGODESO KECAMATAN KANIGORO KABUPATEN BLITAR Suparti, Suparti; Muqorobin, Masculine Muhammad; Wahyuningsih, Dwi; Khoirunnisa, Siti Intan; Setiawan, Fuad Alfaridzi; Handayani, Vera
Jurnal Graha Pengabdian Vol 2, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Negeri Malang

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Abstrak:Kegiatan pelatihan Usaha Mikro Kecil Menengah (UMKM) “Permen Susu” di Dusun Ngade, Desa Gogodeso, Kecamatan Kanigoro, Kabupaten Blitar, Provinsi Jawa Timur, Indonesia bekerjasama dengan salah satu UMKM rintisan Badan Umum Milik Desa (BUMDes) bertujuan untuk meningkatkan pendapatan UMKM melalui pemahaman perhitungan harga pokok produksi, penentuan harga jual, pencatatan akuntansi sederhana dan peningkatan nilai produk melalui inovasi bentuk produk. Selama ini, UMKM menentukan harga pokok produksi dan harga jualnya dengan cara memperkirakan biaya yang timbul tanpa memperhitungkan rinciannya. Hal ini karena pengetahuan pengelola UMKM dalam menentukan harga pokok produksi serta pencatatan akuntansi masih sangat sederhana. Metode pelaksanaan pengabdian kepada masyarakat ini dilakukan melalui pendampingan serta pelatihan dalam pengolahan susu sapi menjadi permen susu yang dapat dikonsumsi oleh semua kalangan masyarakat. Hasil dari kegiatan ini adalah meningkatnya pengetahuan dan keterampilan pengelola UMKM, terciptanya produk olahan susu sapi yang bernilai jual tinggi serta mampu mendukung program kerja Desa Gogodeso.Abstract:"Candy milk" Micro Small and Medium Enterprises (UMKM) training activities in Ngade Hamlet, Gogodeso Village, Kanigoro District, Blitar Regency, East Java Province, Indonesia in collaboration with one of the pioneering SME Village Owned Enterprises (BUMDes) aims to increase revenue UMKM through understanding the calculation of the cost of production, determining the selling price, recording simple accounting and increasing the value of products through innovation in the form of products. During this time, SMEs determine the cost of goods manufactured and selling prices by estimating costs incurred without taking into account the details. This is because the knowledge of MSME managers in determining the cost of production and accounting records is still very simple. The method of implementing community service is carried out through assistance and training in processing cow's milk into milk candy which can be consumed by all members of the community. The results of this activity are the increased knowledge and skills of MSME managers, the creation of high-value processed cow milk products and being able to support the work program of Gogodeso Village.
Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor Puspanugroho, Erika Nofarisa; Muqorobin, Masculine Muhammad
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.974 KB) | DOI: 10.52158/jaa.v1i2.452

Abstract

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performance
Agent-Based Modeling and Simulation for Farmer Decision Making Nurlina, Nila; Utomo, Dhanan S; Setiyawati, Tri Retno; Muqorobin, Masculine Muhammad
Jurnal Teknik Industri Vol. 25 No. 2 (2024): August
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/JTIUMM.Vol25.No2.119-130

Abstract

Shallots are a highly demanded, perishable commodity whose fluctuating prices pose significant risks to farmers, affecting their income stability. This research aims to model and simulate the selling decisions of shallot farmers using Agent-Based Modeling (ABM). The model represents the individual behaviors of farmers and buyers, focusing on decisions to either delay or immediately sell harvested shallots. Key variables such as market prices, inventory levels, and profit expectations were incorporated into the model. Primary data were collected from observations of shallot farmers in Nganjuk, East Java. In contrast, secondary data were sourced from the Indonesian Central Statistics Agency (BPS). The simulation results indicate farmers maximize their profits by selling shallots when the minimum sales profit margin reaches 20%. Farmers tend to postpone sales when market prices fall by drying the shallots, reducing market supply, and elevating prices. The study concludes that delaying sales can be an effective strategy to stabilize prices and enhance profitability, particularly when dried shallots command higher prices than fresh ones. These findings offer valuable insights for developing agricultural policies to optimize farmers' income while mitigating price volatility risks.
Pengaruh Open Banking berbasis Open API terhadap Eksistensi Perbankan Muqorobin, Masculine Muhammad; Anggraini, Ayu; Rahmawati, Ayu Dwi; Yohanes, Diana; Ifkarina, Faricha Dzakia
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.75-84

Abstract

Open Banking is a system that provides financial institution network data to users through an API (application programming interface). Open API gives API providers the right or ability to provide consumer data access to API users with consumer consent. This study aims to determine the readiness of banks in Indonesia to implement Open Banking based on Open API. The method used is a qualitative phenomenological approach by collecting various data, analyzing, and describing the results of the analysis. The results of this study indicate that Indonesia can implement Open Banking based on the Open API by conducting an assessment of countries that have implemented it such as the UK, in order to encourage digital progress in the Banking industry so as to create connectivity between banks and Payment System Service Providers (PJSP) through open Banking.
Effect of Environmental Performance on Firm Value in Indonesian Stock Exchange: Intervening Role of Profitability Muqorobin, Masculine Muhammad; Simamora, Alex Johanes
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1925

Abstract

This study aims to examine the effect of environmental performance on firm value, with profitability serving as a mediating variable. The research sample consists of 171 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the period 2017–2019. Environmental performance is measured using the PROPER environmental performance rating. Firm value is measured using Tobin’s Q, while profitability is measured by return on equity (ROE). The analysis method employed includes regression analysis to test direct effects and the Sobel test to assess indirect effects. Based on the results of data analysis, this study demonstrates that (1) environmental performance has a positive effect on profitability, (2) profitability positively affects firm value, and (3) environmental performance also has a direct positive impact on firm value. Furthermore, the study confirms the mediating role of profitability, indicating that environmental performance indirectly enhances firm value through improved profitability. This research contributes to fulfil the inconsistent findings reported in prior Indonesian studies.
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Suryatimur, Kartika Pradana; Nurcahya, Yulida Army; Simamora, Alex Johanes; Susilo, Ghina Fitri Ariesta; Muqorobin, Masculine Muhammad; Utami, Martiana Riawati; Dewantara, Ghiyats Furqan
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26596

Abstract

Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the sustainability report audit was measured by a dummy variable, sustainable finance was measured by scoring elements of growth, bankruptcy profile, risk profile, and value creation. Data analysis employed multiple regression.Research findings: Based on data analysis, an audit of sustainability reports improves sustainable finance. The presence of an independent audit functions as a quality certification, increasing the perceived legitimacy and trustworthiness of sustainability disclosures. This can enhance stakeholders' confidence in the firm's governance, risk management, and ethical commitment—factors increasingly linked to financial sustainability (e.g., access to capital, lower cost of financing, and long-term investor trust). Theoretical contribution/Originality: First, this research contributes to the literature by extending the signaling theory framework to the context of sustainability report audits and sustainable finance. Second, the study provides new evidence on the relationship between sustainability report audits and sustainable financial performance. Third, the research introduces a novel perspective in terms of sample selection, focusing on agricultural companies. Fourth, this study provides a comprehensive overview of integrating key regulatory frameworks, namely Regulation of Indonesian Financial Services Authority No. 51/POJK.03/2017, Circular Letter of Indonesian Financial Services Authority No. 16 /SEOJK.04/2021, and Indonesian Law No. 2 of 2019.
Co-Authors Alex Johanes Simamora Ayu Anggraini Cahyani, Islamiah Nur Dewantara, Ghiyats Furqan Dhanan S Utomo Dwi Wahyuningsih, Dwi Ifkarina, Faricha Dzakia Khoirunnisa, Siti Intan Puspanugroho, Erika Nofarisa Rahmawati, Ayu Dwi Setiawan, Fuad Alfaridzi Setiyawati, Tri Retno Simangunsong, Maria Elisabet Suparti Suparti Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Vera Handayani Wahyuni, Pujiati Yohanes, Diana Yulida Army Nurcahya