Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Faturokhman, Agus
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PEMBENAHAN PENCATATAN TRANSAKSI KEUANGAN PADA BISNIS KULINER DI DESA KARANGSALAM, BATURRADEN Herwiyanti, Eliada; Warsidi, Warsidi; Faturokhman, Agus; Dewi, Meutia Karunia
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.13097

Abstract

This community service activity was carried out with the aim of improving the recording of financial transactions in culinary businesses in Karangsalam Village, Baturraden. This activity was motivated by the need for culinary business actors for easy access and availability of financial data to make it easier to find out the financial condition of their business. The community service activity was carried out after the Community Service Team discussed with Partners to ensure the right tools and technology to be selected and implemented. The results of the discussion concluded that Partners could be assisted by implementing point of sales (POS) tools and technology. The implementation of POS tools and technology in Partner businesses is carried out in several stages, the first stage related to the introduction of hardware and software, the second stage related to the trial implementation accompanied by training from the Community Service Team, and the third stage related to the use of devices accompanied by evaluation and monitoring from the Community Service Team. After Partners successfully operated the devices provided, now the recording of culinary business financial transactions is better. Currently, business actors can easily and quickly monitor the movement of stock, see cash in and out, and find out the financial position of their business. Thus, this community service activity has succeeded in solving the problems of recording financial transactions experienced by Partners.
PENGEMBANGAN KEWIRAUSAHAAN DAN LITERASI KEUANGAN RUMAH LITERASI ASMA NADIA Rafinda, Ascaryan; Suroso, Agus; Faturokhman, Agus; Gumintang, Bagas; Nikmah, Filda Khoirun
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.13130

Abstract

Early entrepreneurship education is one of the strategic steps to shape children's character and skills in facing the development of the times. This paper reviews the entrepreneurship education program at the Asma Nadia Reading House, Tambaksogra Village, Sumbang District, Banyumas Regency, which aims to foster entrepreneurial interest and skills in children. The activities include making crafts from used bottles, making snacks, financial management training, introducing e-commerce, and product photography and graphic design training. The results of these activities show a positive impact on creativity, a basic understanding of entrepreneurship, digital literacy, and children's awareness of the importance of financial planning. This entrepreneurship education program has fostered children's interest in entrepreneurship and is expected to be a reference for children to start entrepreneurship.
PENGARUH PEMBIAYAAN MURABAHAH, INTELLECTUAL CAPITAL, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK SYARIAH Fatih, Faiz Al; Hatmoko, Haryo Wahyu; Sunarmo, Agus; Faturokhman, Agus
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.14148

Abstract

This study aims to investigate the influence of murabaha financing, intellectual capital, and zakat on the financial performance of Islamic commercial banks in Indonesia, proxied by Return on Assets (ROA), during 2017-2019. Using secondary data from the annual financial reports of 12 Islamic banks listed by the Financial Services Authority (OJK), the analysis was conducted with multiple linear regression methods. The findings reveal that murabaha financing and intellectual capital significantly influence financial performance, indicating their critical roles in enhancing profitability and operational efficiency. However, zakat was found to have no significant impact on financial performance despite its importance as a manifestation of social responsibility. This study highlights practical implications for Islamic banks to optimize murabaha financing management, develop intellectual capital, and enhance transparency in zakat management to build public trust. Recommendations for regulators include providing incentives for zakat-active banks and encouraging integrated zakat reporting. Future
PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PERUSAHAAN CONSUMER GOODS Parlindungan, Juliaster; Maghfiroh, Siti; Faturokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.255 KB) | DOI: 10.32424/1.saap.2022.1.1.8032

Abstract

This research is a type of quantitive research in analyzing the fundamental effect on stock returns of consumer goods companies on the Indonesia Stock Exchange. The purpose of this study is to determine the effect of debt to equity ratio, cash ratio, net profit margin, and total asset turnover on stock returns. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2019. This study uses judgemental sampling techniques and obtains as many as 15 companies or 75 company financial statements for the periode 2015-2019 as samples. Based on the results of the analysis that has been carried out using IBM SPSS Software v25 the results are: (1) debt to equity ratio has a negative and significant effect on stock returns, (2) cash ratio has no effect on stock retruns, (3) net profit margin has a positive effect and significant effect on stock returns, (4) total asset turnover has a positive and significant effect on stock returns, (5) total asset turnover is the most dominant independent variable on stock return. The implication of the conclusion above is that investors can be more careful in choosing the stocks they want to buy by considering the fundamentals of the company first. The company is obliged to maintain the company's fundamentals properly so that investors and related parties can see it well.
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Nisa, Zahra Ainun; Maghfiroh, Siti; Fitrijati, Krisnhoe Rachmi; Faturokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17331

Abstract

The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the decision-making obtained. One of the quality audit results is conveyed in the form of an audit report. Furthermore, audit reports as formal media used by auditors in communicating to interested parties about the conclusions of the audited financial statements. The purpose of this study is to empirically determine the influence of integrity, competence and work experience of auditors on audit reports. Several factors affect the audit report including integrity, competence and work experience. This research is motivated by the existence of a phenomenon in the form of a discrepancy that exists in audit practice at the inspectorate. The method used in this study is descriptive quantitative. The theory used in this research was attribution theory and the samples in this study were internal auditors in the inspectorates of Banyumas, Purbalingga, Banjarnegara and Cilacap districts. This study used purposive sampling with criteria of the sample they have worked with and experienced for two years. Classical assumption tests are carried out first and data testing is used validity and reliability tests. Furthermore, data were tested using SPSS version 20 using multiple linear regression and hypothesis tests. There are 102 respondents which shows that integrity has a positive effect on audit reports, competence has no effect on audit reports and work experience has no effect on audit reports.
Co-Authors AA Sudharmawan, AA Agus Suroso Ascaryan Rafinda Bagas Gumintang Dewi, Meutia Karunia Eliada Herwiyanti Fatih, Faiz Al Filda Khoirun Nikmah Fitrijati, Krisnhoe Rachmi Hadi, Ayub Pradipta Hatmoko, Haryo Wahyu Negina Kencono Putri Nisa, Zahra Ainun Parlindungan, Juliaster Siti Maghfiroh Sunarmo, Agus