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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi 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) Jurnal Pengabdian Masyarakat Manage
Mustoffa, Ardyan Firdausi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences Other

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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.
Co-Authors A.A. Ketut Agung Cahyawan W Andriyani, Lisa Ika Farida , Ulfah LMS Kristiyanti, LMS Ndari, Tri Wulan NURUL HIDAYAH Permata, Isnara Yuliya Titin Eka Ardiana, Titin Eka Ulfah, Ika Farida Wardani, Qholba Ainun Wijayanti, Iin Wijianto Wijianto Yuhana, Happy