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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi dan Pajak Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Journal of Indonesian Tourism, Hospitality and Recreation Competitive Jurnal Akuntansi dan Keuangan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Abdimas Sangkabira Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Pengabdian Masyarakat Manage
Mustoffa, Ardyan Firdausi
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Pendampingan Penyusunan Administrasi dan Laporan Keuangan Pada Amal Usaha Muhammadiyah Wilayah Kabupaten Madiun dan Magetan Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; Wijianto
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.v6i1.2807

Abstract

Muhammadiyah sebagai organisasi dakwah yang berkomitmen pada prinsip amar ma’ruf nahi mungkar, berupaya mencerdaskan kehidupan umat melalui pembaharuan di bidang pendidikan yang mengintegrasikan keimanan, akhlak dan kemajuan sistem pendidikan. Salah satu fokus pembaharuan tersebut adalah pada pengelolaan keuangan Amal Usaha Muhammadiyah (AUM), khususnya Sekolah Dasar (SD), Sekolah Menengah Pertama (SMP), dan Sekolah Menengah Atas (SMA). Meskipun telah ada upaya perbaikan, Pengelolaan keuangan AUM masih menghadapi tantangan, seperti keterlambatan dalam membuat laporan realisasi anggaran serta kesulitan dalam penyusunan laporan keuangan yang berpengaruh pada penentuan pajak. Program pengabdian masyarakat ini bertujuan untuk mendampingi sekolah sekolah Muhammadiyah dalam menyusun pedoman pengelolaan keuangan yang transparan dan akuntabel, sesuai dengan prinsip tata kelola organisasi yang baik. Metode pelaksanaan yang digunakan dengan melibatkan pengelola sekolah, LPPK dan Dosen Program diklat Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Ponorogo (FE - UMPo) melalui tahap observasi awal, perumusan masalah, sosialisasi, pendampingan dan pelaporan. Pendampingan dilakukan dengan memberikan pemaparan tentang siklus Akuntansi keuangan pada organisasi Nirlaba, meliputi pencatatan transaksi, pembuatan jurnal umum, posting ke buku besar, serta penyusunan laporan keuangan seperti Neraca dan Laporan Realisasi anggaran. Kegiatan ini bertujuan untuk memberikan pemahaman kepada pengelola AUM di Kabupaten Madiun dan Ngawi tentang sistem akuntansi yang baku, mulai dari pemberian nama akun hingga penyusunan laporan keuangan, sehingga dapat diterapkan secara efektif di tingkat SD hingga Madrasah Aliyah (MA).
Firm-Specific Determinants of Stock Prices in the Post-Pandemic Era Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; Wijianto, Wijianto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2801

Abstract

Purpose—This study aims to analyze the influence of firm-specific factors—specifically Cash Flow, Profitability, Firm Size, and Capital Structure—on the Stock Prices of consumer manufacturing firms listed on the Indonesia Stock Exchange (IDX). This sector is strategically vital due to its substantial contribution to the national Gross Domestic Product (GDP), yet its stocks frequently face challenges related to volatility and price decline, raising critical questions about which fundamental signals are most effectively received and acted upon by the market. Design/Methodology—Employing a multiple linear regression method, this research utilizes secondary data from annual financial reports covering the period 2019 to 2024. The novelty lies in its comprehensive simultaneous analysis of these four fundamental variables in this sector, specifically emphasizing the differential signaling effect between Cash Flow and Profitability. Findings—Partial test results indicate that Cash Flow from Investing Activities/CFI and Firm Size have a positive and significant effect on Stock Prices. This suggests that investors perceive Cash Flow as a more reliable signal of a company's financial health than Profitability, which was found to be partially insignificant. Simultaneously, all four variables collectively demonstrate a significant effect on Stock Prices. Conclusion—In the Indonesian market context, Cash Flow from Investing Activities/ CFI and Firm Size are the key factors that command the most attention from investors in their investment decision-making processes within the consumer manufacturing sector
THE INFLUENCE OF PERCEPTION, UNDERSTANDING OF INVESTMENT, AND TRAINING ON INTEREST IN INVESTING IN THE CAPITAL MARKET Mustoffa, Ardyan Firdausi; Kristiyanti, LMS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12638

Abstract

Investment is an important factor that influences a country's growth and economic development. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of Perception, understanding of investment, and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo, considering their status as active students for the 2020/2021 academic year at universities in Ponorogo, where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 4814 students. The sampling technique was determined using the Slovin formula. From the calculation, results obtained a sample of 98 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's Perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, it means that the better one's understanding of investment, the higher interest in investing in the capital market training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment, and training have a simultaneous (simultaneous) effect on investment interest. This means that better Perception, understanding of investment, and training, will increase one's interest in investing.” Keywords: Capital Market, Investment Interest, Perception, Investment Understanding, Capital Market Training.
AKUNTABILITAS PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN KEUANGAN BADAN ADHOC KPU KABUPATEN PONOROGO DALAM PEMLIHAN UMUM TAHUN 2024 Kurniawati, Erna; Mustoffa, Ardyan Firdausi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4298

Abstract

Penelitian ini dilakukan untuk mengetahui implementasi prinsip akuntabilitas dalam laporan pertanggungjawaban keuangan badan adhoc KPU Kabupaten Ponorogo dan hambatan yang dialami dalam penyusunan laporan pertanggungjawaban. Metode penelitian yang digunakan yaitu metode pendekatan kualitatif yang menggunakan jenis data primer dan sekunder. Objek dalam penelitian ini yaitu laporan pertanggungjawaban anggaran di KPU Kabupaten Ponorogo. Data dikumpulkan melalui teknik observasi, wawancara, dan dokumentasi. Peneliti menggunakan teknik analisis data yang mencakup tahap pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian ini, peneliti menyimpulkan tentang implementasi akuntabilitas hukum, kejujuran, akuntabilitas program, serta akuntabilitas kebijakan dalam laporan pertanggungjawaban adhoc di KPU Kabupaten Ponorogo telah optimal. Namun dalam implementasi akuntabilitas proses belum sepenuhnya optimal. Ketidak optimalan tersebut disebabkan oleh adanya keterbatasan staff terkait dan lemahnya integritas sumber daya manusia (SDM) sebagai pejabat yang berwenang untuk melaporkan pertanggungjawaban sehingga terjadi keterlambatan pelaporan pertanggungjawaban.
Analisis Strategi Dalam Penyelesaian Kredit Bermasalah pada PT. BPR Aswaja Ponorogo Nanda Sari, Puput; Mustoffa, Ardyan Firdausi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 1 (2023): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i1.5019

Abstract

”This study aims to determine the implementation of existing strategies in PT. BPR Aswaja Ponorogo for the 2018-2020 period. The method applied in this research is a qualitative method which is carried out using interview techniques and documentation techniques. The results of the study indicate that the factors that influence non-performing loans are the debtor himself and the debtor's awareness to fulfill his obligations, as well as the global economic situation. Banks' efforts in rescuing non-performing loans are restructuring, namely saving credit by adding arrears of principal or interest to the principal loan, reconditioning saving non-performing loans by reducing interest rates, rescheduling rescheduling, or extending the installment payment period, as well as liquidation by selling. against the collateral used as collateral if the customer has not paid off the dependents. Keywords: Non-performing Loans, Non-performing Loans Resolution Strategy, Restructuring”.
Pengaruh Persepsi, Pemahaman Investasi, dan Pelatihan terhadap Minat Berinvestasi di Pasar Modal (Studi Pada Mahasiswa Di Ponorogo) Dzilmantoro, Alma Fuadzin; Mustoffa, Ardyan Firdausi; Hidayah, Nurul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 4 No. 1 (2024): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i1.5720

Abstract

Investasi merupakan faktor penting yang berpengaruh terhadap pertumbuhan dan pembangunan ekonomi suatu negara. Kita sebagai generasi muda memiliki peran yang penting untuk ikut andil dalam meningkatkan pertumbuhan dan pembangunan ekonomi negara kita ke arah yang lebih baik, salah satunya yaitu dengan ikut serta mensukseskan program pemerintah dalam hal peningkatan jumlah investor baru dikalangan generasi muda khususnya pada mahasiswa. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi, pemahaman investasi dan pelatihan terhadap minat investasi mahasiswa di Ponorogo. Populasi pada penelitian ini adalah mahasiswa aktif pada perguruan tinggi di Ponorogo dengan pertimbangan berstatus sebagai mahasiswa aktif tahun akademik 2020/2021 di Perguruan Tinggi di Ponorogo dimana perguruan tinggi tersebut memiliki Galeri Investasi Bursa Efek Indonesia, yang berjumlah 4814 mahasiswa. Teknik pengambilan sampel ditentukan menggunakan rumus Slovin, dari hasil perhitungan diperoleh sampel sebesar 98 sampel mahasiswa. Metode pengumpulan data berupa kuesioner dengan skla pengukuran likert. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Persepsi berpengaruh positif signifikan terhadap minat investasi, artinya semakin baik persepsi seseorang tentang investasi maka akan semakin tinggi pula minat berinvesatsi di pasar modal. Pemahaman investasi berpengaruh positif signifikan terhadap minat investasi, artinya semakin baik pemahaman investasi seseorang maka akan semakin tinggi minat berinvesatsi di pasar modal. Pelatihan berpengaruh positif signifikan terhadap minat investasi, artinya semakin baik pelatihan yang dilakukan maka akan meningkatkan minat dalam berinvestasi. Persepsi, pemahaman investasi dan pelatihan berpengaruh secara bersama-sama (simultan) terhadap minat investasi. Artinya semakin baik persepsi, pemahaman investasi dan pelatihan, maka akan meningkatkana minat seseorang dalam berinvestasi.”
Does Management Efficiency have any Influence on Job Satisfaction? Badriyah, Nurul; Muhtarom, Abid; DJ, Yunni Rusmawati; Titin, Titin; Rochmatullah, Mahameru Rosy; Farid, Chabib Hasan Imam Al; Mustoffa, Ardyan Firdausi
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 2 (2024): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i2.2024.pp260-275

Abstract

Recently, there has been a growing global need for washing services worldwide. This surge has significantly influenced the growth of washing enterprises in all nations, including Indonesia. Nevertheless, this nation's expansion of the laundry sector has led to fierce rivalry. Many laundry businesses have failed to compete because they could not effectively implement efficient human resource management. This study aims to analyze the impact of efficiency management on employee satisfaction by identifying remedies to maintain the sustainability of the laundry sector. This study primarily examines the management of human resource efficiency, emphasizing four dimensions: leadership style, work environment, rewards, and work motivation. This study examines the role of employee performance accomplishment as a mediator. This study uses structural equation modeling (SEM) approaches to quantitatively test data from 135 respondents. The results of this study suggest that the leadership style, work environment, and rewards that align with employee preferences have a substantial impact on employee job satisfaction. It means that efficient human resource management that emphasizes these three dimensions is critical to the success of laundry businesses facing intense competition. Theoretically, this study has successfully addressed the gap in previous studies. Practically, this study can provide valuable information to practitioners in enhancing the competitive edge of their laundry business.
MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; Wijianto, Wijianto
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value
PELATIHAN ECOPRINT IBU-IBU PKK DESA SIMO KECAMATAN KENDAL KABUPATEN NGAWI Kusuma, Indra Lila; Subarkah, Johny; Parawangsa, Andrean Wahyu; Elviana, Leni; Ramadhani, Lisa Ayu; Mustoffa, Ardyan Firdausi
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

Abstract

The ecoprint training aims to provide direct benefits to the community in social and economic life and to improve the quality of resources through empowering PKK women in Simo Village, Kendal District, Ngawi Regency by utilizing natural materials in the vicinity of the residence. This activity is expected to be able to solve problems in the partner villages, namely the community's source of income is only dominated by the agricultural sector, the village's natural potential has not been utilized properly, lack of skills in managing village potential, the majority of Simo Village residents are housewives with minimal income. community partnership. This program consists of two activities, namely training on making ecoprints using natural materials in the environment around Simo Village and an explanation via PPT on how to make ecoprints. It is hoped that the partnership program activities can be carried out continuously so that they can become additional livelihoods for the surrounding community because the selling value of ecoprint products is still quite high in the market. Keywords : ecoprints; Income; Natural ingredient; Ngawi
PENINGKATAN PEMAHAMAN DAN KEPATUHAN PERPAJAKAN PENGURUS YAYASAN SOSIAL MCC/LKSA NYAI AHMAD DAHLAN PONOROGO Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; Wijianto, Wijianto
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2542

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan untuk meningkatkan pemahaman dan kepatuhan perpajakan pengurus MCC/LKSA Nyai Ahmad Dahlan Ponorogo sebagai lembaga sosial keagamaan yang memiliki kewajiban perpajakan sesuai dengan peraturan perundang-undangan. Permasalahan utama mitra meliputi rendahnya pemahaman terhadap kewajiban sebagai pemotong dan pemungut pajak, persepsi keliru bahwa yayasan nirlaba bebas pajak, serta keterbatasan kemampuan teknis dalam penggunaan sistem DJP Online. Kegiatan dilaksanakan pada Juni 2025 dengan menggunakan pendekatan partisipatif melalui sosialisasi, ceramah interaktif, tanya jawab, serta praktik pendampingan pengisian format pencatatan pajak secara manual. Hasil kegiatan menunjukkan peningkatan pemahaman pengurus terhadap konsep dasar perpajakan lembaga sosial, khususnya terkait kewajiban pemotongan dan pelaporan PPh Pasal 21 dan PPh Pasal 23. Kegiatan juga berhasil meluruskan persepsi keliru mengenai status bebas pajak bagi yayasan keagamaan dan meningkatkan kesadaran hukum pengurus terhadap sanksi administratif apabila kewajiban perpajakan tidak dipenuhi. Namun, pelaksanaan kegiatan masih menghadapi kendala pada aspek teknis seperti keterbatasan pemahaman teknologi, pencatatan keuangan yang masih manual, serta keterbatasan sumber daya manusia. Oleh karena itu, tindak lanjut kegiatan diarahkan pada pelatihan lanjutan penggunaan DJP Online dan penyusunan Standar Operasional Prosedur (SOP) perpajakan agar kepatuhan pajak dapat dilaksanakan secara berkelanjutan dan akuntabel.
Co-Authors A.A. Ketut Agung Cahyawan W Abid Muhtarom, Abid Andriyani, Lisa DJ, Yunni Rusmawati Dzilmantoro, Alma Fuadzin Elviana, Leni Farid, Chabib Hasan Imam Al Ika Farida , Ulfah Indra Lila Kusuma, Indra Lila Kurniawati, Erna LMS Kristiyanti, LMS Nanda Sari, Puput Ndari, Tri Wulan Nurul Badriyah NURUL HIDAYAH Parawangsa, Andrean Wahyu Permata, Isnara Yuliya Ramadhani, Lisa Ayu Rochmatullah ., Rochmatullah Subarkah, Johny Titin Eka Ardiana, Titin Eka Titin Titin Ulfah, Ika Farida Wardani, Qholba Ainun Wijayanti, Iin Wijianto Wijianto Yuhana, Happy