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All Journal Journal of Accounting and Investment Monex: Journal of Accounting Research Jurnal Akuntansi STIE Muhammadiyah Palopo Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam Jurnal Ilmiah Edunomika (JIE) Neraca Rahmatan Lil’alamin Journal of Community Services (RLA) Prosiding University Research Colloquium Dimas Canthing
Fatah, Khoirul
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Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Reproductive Biology of Striped Snakehead (Channa striata, Bloch, 1793) in Floodplain of Lubuk Lampam, South Sumatra Fatah, Khoirul; Riani, Etty; Pratomo, Hurip
Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam Vol. 20 No. 2 (2023): Sainmatika : Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/sainmatika.v20i2.12828

Abstract

Striped Snakehead (Channa striata) is one of the fish species inhabiting the flooded floodplain. Currently, the striped snakehead fish population in the Lubuk Lampam floodplain is undergoing a significant decline due to continuous and unregulated fishing activities. To prevent this population decline, there is a need for comprehensive efforts in managing their reproduction. The objective of this study was to investigate the reproductive behavior of striped snakehead fish in the floodplain of Lubuk Lampam, South Sumatra. The research spanned five months, from December 2022 to April 2023, and involved the collection of fish samples from four different floodplain types: river, lebung, lebak kumpei, and rawang. A total of 284 striped snakehead fish were examined, and measurements of length- weight and their reproductive biology were observed. The findings revealed that the sex ratio of striped snakehead fish was skewed toward females, with a ratio of 1:1.7 (females to males). The size at which female striped snakehead fish reach maturity was determined to be 28.5 cm, while male striped snakehead fish matured at 29.30 cm. The peak spawning season for striped snakehead fish occurred in December, coinciding with the rainy season. The spawning grounds for striped snakehead fish were predominantly located in the lebung station in the upper reaches of the Lubuk Lampam Floodplain. Striped Snakehead fish exhibited a partial spawning behavior. Furthermore, these fish demonstrated a relatively high reproductive potential, with fecundity ranging from 5,859 to 30,321 eggs.
Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance Lutfiani, Asri Pangestika; Fatah, Khoirul; Hudaya, Fadli
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19786

Abstract

Research aims: This paper aims to investigate whether voluntary disclosure of integrated reports (IR) with the International Integrated Reporting Council (IIRC) framework influences value relevance in Indonesia.Design/Methodology/Approach: The data covered the period 2017-2022 of all manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). The total sample of this study was 606 firm-year observations. An IR Score was developed using the International IR Framework 2013, and content analysis was performed to measure IR adoption and practice. This study employed multiple linear regression to test the hypothesis. The authors also used two models: the Pricing Model for testing the main result and the Ohlson Model for testing robustness. Research findings: The result claims that the IR score yielded a positive and statistically significant effect on the value relevance of the company. In other words, companies with higher IR scores will also have a higher value relevance.Theoretical contribution/ Originality: First, this study contributes to the literature in accounting, stating that companies that adopt the IR framework can increase the value relevance. Second, by using different models to test the hypothesis, the results of this paper exhibit a consistent relationship.Practitioner/Policy implication: The study's findings help regulators develop new regulations.Research limitation/Implication: This research could only be generalized to Indonesian manufacturing companies. In addition, a significant number of Indonesian manufacturing companies continue to fail to submit integrated reports.
Pendampingan Penggunaan Aplikasi Terintegrasi dalam Menilai Kinerja Keuangan UMKM Pekalongan secara Efektif Fatah, Khoirul; Purwanto, Teguh
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art3

Abstract

Effective financial management is essential for the sustainability and growth of small and medium enterprises (SMEs). In today’s digital era, financial technology plays a crucial role for SMEs to remain competitive in a dynamic market. However, many SMEs, such as Daster Pekalongan (Deka Collection), still rely on conventional, manual financial recording, leading to inefficiencies and delayed decision-making processes. This community service project was designed to support Deka Collection in adopting an integrated financial application to improve financial literacy and enable accurate financial management. The method included structured steps: needs analysis, training module development, hands-on application training, field support, and evaluation. Through this approach, Deka Collection gained practical skills in cash flow management, report generation, and real-time transaction monitoring across e-commerce platforms. Post-implementation evaluations revealed improved efficiency, with time spent on financial recording halving from 10 hours to 5 hours per month, and error rates dropping from 15% to 3%. These outcomes demonstrate the positive impact of technology adoption in enhancing SME financial management, enabling more effective decision-making and greater market responsiveness. This initiative highlights the role of digital tools in bolstering business sustainability and economic resilience at the local level.
Evaluasi Sales Performance PT. Lion Superindo Pekalongan Purwanto, Teguh; Fatah, Khoirul; Majid, Musfirah
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1849

Abstract

This research aims to evaluate sales performance at PT. Lion Super Indo using the least squares method. The data used in this research includes monthly sales reports for 2022. Data analysis was carried out by applying the least squares model to estimate PT's sales performance. Lion Supeindo. The research results show that there is a significant positive correlation between promotional activities and increased sales. In addition, the least squares model developed succeeded in providing accurate predictions regarding the impact of promotions on future sales. This research provides a practical contribution to the management of PT. Lion Superindo Pekalongan in planning and optimizing sales promotion strategies. By utilizing the forecasting model that has been developed, companies can make more informed decisions regarding the allocation of promotional budgets and the optimal timing of promotional campaigns. REFERENSI Anderson, D. R., Sweeney, D. J., & Williams, T. A. (2011). Essentials of Modern Business Statistics with Microsoft Excel. South-Western Cengage Learning. Badmus,M.A dan Ariyo.O.S. 2011. Forecasting cultivated areas and production of Maize in Nigerian using ARIMA Model. Asian journal of agricultural science. 3(3):171-176 Churchill, G. A., & Peter, J. P. (1998). Marketing: Creating Value for Customers. Irwin/McGraw-Hill. Djarwanto.subagyo pangestu:2000.Statistik induktif.BPFE Yogyakarta Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill/Irwin. Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics. McGraw-Hill. Hariri F R, 2016. Metode least square untuk memprediksi penjualan sari kedelai rosi. Jurnal simetris volume 7 no 2 Hyndman, R. J., & Athanasopoulos, G. (2018). Forecasting: Principles and Practice (2nd ed.). OTexts. Kotler, P., & Keller, K. L. (2016). Marketing Management. Pearson Education. Kutner, M. H., Nachtsheim, C. J., Neter, J., & Li, W. (2004). Applied Linear Statistical Models. McGraw-Hill. Linda, Puspa., Marihat Situmorang., Gim Taringan, “Peramalan Penjualan Produksi Teh Botol Sosro pada PT. Sinar Sosro Sumatera Bagian Utara Tahun 2014 dengan Metode Arima Box Jenkins”, Saintia Matematika, vol 02, no. 03 pp. 253-266, 2014 Makridakis, S., Wheelwright, S. C., & Hyndman, R. J. (1998). Forecasting: Methods and Applications (3rd ed.). John Wiley & Sons. Montgomery, D. C., Jennings, C. L., & Kulahci, M. (2015). Introduction to Time Series Analysis and Forecasting. John Wiley & Sons. Montgomery, D. C., Peck, E. A., & Vining, G. G. (2012). Introduction to Linear Regression Analysis. Wiley. Paramita, Citra., Dul Muid, “Analisa Perbandingan Metode Peramalan Penjualan Bahan Bakar Minyak dengan Standar Kesalahan Peramalan (SKP) pada PT. Pertmina (Persero) Region IV Jateng dan DIY”, 2011. Putra Pamungkas, Danar. 2016.implementasi metode least square untuk prediksi penjualan tahu pong.jurnal ilmiah nero Volume2 Nomer 2 Raju, T. S., & Konda, K. (2017). Sales Performance Analysis Using Regression. Journal of Business and Management, 19(2), 1-7. Rizaldi, H. (2022). The influence of brand popularity, perceived quality, price, and need on purchase intention iPhone products in Purwokerto. Jurnal Akuntansi, Manajemen dan Ekonomi, 24(2), 14-22. Sadli,Muhammad.2017.Implementasi sistem cerdas Least square dalam meramalkan pemenuhan kebutuhan stock listrik dikota lhokseumawe.jurnal ecotipe. Volume 14 no.2 Solikhah, F., Purwanto, T., Arifiyanto, M., Rizaldi, H., & Moegiri, M. (2023). ANALISIS PENGARUH RELIGIUSITAS, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN TINGKAT KEPERCAYAAN TERHADAP MINAT MEMBAYAR ZAKAT (Studi Kasus pada Lazismu Kota Pekalongan). Neraca, 19(2), 76-86. Sudarismiaty A., dan Tri Diah Sari M., 2016. Analisis Peramalan Penjualan untuk menentukan rencana produksi pada UD Rifa’i. Jurnal Ekonomi dan Bisnis GROWTH. Vol 14 No 2. Sugiyono., 2017. Metode Penelitian kuantitatif,kuantittif dan R&D Bandung. CV Alfabet Sun, W., & Zhou, H. (2014). Prediction of Sales Using Least Squares Method. International Journal of Business and Social Science, 5(6), 180-184. Wilda Nur Octavia,R., dan Chotijah.,U.2022. Implementasi Metode Least Square untuk memprediksi penjualan kue donat dan Bomboloni. Jurnal Ilmiah Tekhnik Informatika dan Sistem Informasi. Vol 11 No 1
Eksplorasi Persepsi Pengguna Terhadap Ketersediaan Layanan Pelanggan E-Wallet Fatah, Khoirul; Rizaldi, Herna
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1852

Abstract

This research aims to explore and understand in depth users' perceptions of the availability of customer service in the context of using digital wallets (e-wallets). The main focus is to analyze how users interpret and evaluate the availability of e-wallet customer service, as well as the extent to which these factors influence the overall usage experience. The methods used include data collection through surveys, where respondents will be asked to share their experiences regarding the availability of customer service from the e-wallets they use. Data analysis will be carried out to identify patterns, trends and critical aspects that influence user perceptions about the availability of e-wallet customer service. It is hoped that the results of this research will provide deeper insight into how the availability of customer service can influence e-wallet use, as well as provide a basis for service providers to improve the user experience by better understanding user needs and expectations in terms of customer service. REFERENSI Alam, M. M., Awawdeh, A. E., & Muhamad, A. I. Bin. (2021). Using e-wallet for business process development: challenges and prospects in Malaysia. Business Process Management Journal, 27(4), 1142–1162. https://doi.org/10.1108/BPMJ-11-2020-0528 Biduri, S., Hariyanto, W., Loekitasari, S., & Irma Suryani, A. (2021). Apakah Pendekatan Technology Acceptance Model (TAM) Berpengaruh Terhadap Intention To Use E-Money? In Jurnal Akuntansi Integratif (Vol. 7, Issue 1). Daragmeh, A., Sági, J., & Zéman, Z. (2021). Continuous intention to use e-wallet in the context of the covid-19 pandemic: Integrating the health belief model (hbm) and technology continuous theory (tct). Journal of Open Innovation: Technology, Market, and Complexity, 7(2). https://doi.org/10.3390/joitmc7020132 Esawe, A. T. (2022). Understanding mobile e-wallet consumers’ intentions and user behavior. Spanish Journal of Marketing - ESIC, 26(3), 363–384. https://doi.org/10.1108/SJME-05-2022-0105 Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9 (9th ed.). Undip. Intarot, P. (2018). Influencing Factor in E-Wallet Acceptant and Use. International Journal of Business and Administrative Studies, 4(4), 167–175. https://doi.org/10.20469/ijbas.4.10004-4 Jogiyanto, H. (2016). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman. Edisi 6. In Yogyakarta: BPFE. BPFE. Karim, M. W. et all. (2020). Factors Influencing the Use of E-wallet as a Payment Method among Malaysian Young Adults. Journal of International Business and Management, 3(2), 1–11. https://doi.org/10.37227/jibm-2020-2-21/ Prakosa, A., & Jati Wintaka, D. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Minat Penggunaan Ulang E-Wallet Pada Generasi Milenial Di Daerah Istimewa Yogyakarta (Vol. 3, Issue 1). Sakdiyah, L., Effendi, R., Kustono, A. S., & Kalimantan, J. (2019). Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior ( TPB ) pada Mahasiswa Akuntansi Universitas Jember ( Analysis The Acceptance and The Use of E-Learning with Theory of Planned Behavior ( TPB ) Approach on Jember Unive. VI(1), 120–126. Upadhayaya, A. (2012). Electronic Commerce and E-wallet. International Journal of Recent Research and Review, I(March), 37–41. Wulandari, I. R., & Sumadi, S. (2020). Analysis of Behavior Using E-money With A TAM Approach (Technology Acceptance Model). Manajemen Bisnis, 10(1), 24. https://doi.org/10.22219/jmb.v10i1.10861
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KSPPS BTM KOTA PEKALONGAN Fitriyati, Nor Millah; Said, Usamah; Fatah, Khoirul; Rosanti, Cholisa
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1902

Abstract

The aim of this research is to determine the factors that influence BTM's Remaining Business Results (SHU). The independent variables in this research are own capital and third party funds, business volume, assets and income have an influence on SHU. Meanwhile, own capital and income have a significant effect on SHU. One thing that influences the existence of cooperatives in the global economy is the SHU they own. Even though making a profit is not the main goal of a cooperative business, businesses managed by cooperatives must obtain adequate SHU so that the cooperative can maintain its survival and increase its business capabilities. The approach used in this research is a quantitative approach. The data analysis technique used in this research is multiple linear regression analysis. This research uses secondary data in the form of monthly balance sheet and profit and loss reports for the period January 2021 to December 2023. The research results show that own capital and income have a positive effect on the remaining business results of KSPPS BTM Pekalongan City.   REFERENSI Ariesta, F., & Yolamalinda. (2014). Pengaruh Jumlah Anggota dan Simpanan Anggota terhadap Peningkatan Sisa Hasil Usaha (SHU) pada PKP-RI (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat. Ayu, I., & Susandya, A. (2018). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi di Kota Denpasar. Azwar, K. (2018). Volume Usaha Serta Dampaknya Terhadap Sisa Hasil Usaha (SHU) pada Koperasi Pegawai Republik Indonesia (KPRI) Kabupaten Simalungun. Buana, T. C. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Kecamatan Ratu Agung (Koperasi Relakontan) Kota Bengkulu. Dewik, N. K. S., & Jember, I. M. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Kecamatan Ratu Agung (Koperasi Relakontan) Kota Bengkulu. Dwi Narti, M., Kaukab, M. E., & Putranto, A. (2021). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi di Kabupaten Wonosobo. Erna. (2017). Aktivitas Simpan Pinjam di Koperasi Telaah Fikih Muamalah. Rahman, F. (2016). Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Pegawai di Kabupaten Pekalongan Tahun 2012-2015. Fahmi, I. (2014). Analisa Kinerja Keuangan. Bandung: Alfabeta. Niswah, F. M. (2017). Faktor yang Mempengaruhi Kenaikan dan Penurunan Sisa Hasil Usaha (SHU) Koperasi Syariah. Ganitri, P. T., Suwendra, I. W., & Yulianthini, N. N. (2014). Pengaruh Modal Sendiri, Modal Pinjaman, dan Volume Usaha Terhadap Selisih Hasil Usaha (SHU) pada Koperasi Simpan Pinjam. e-Journal Bisma, Universitas Pendidikan Ganesha, Singaraja. Kaukab, M. E. (2020). Indonesian Economic Outlook 2020: Peluang dari Keterbukaan. Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 8-47. Nisa, K. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha pada Koperasi Pegawai Republik Indonesia yang Terdaftar di Dinas Koperasi dan Usaha Kecil Menengah Gunung Kidul Periode 2014-2016. Ghozali, I. (2006). Pengaruh Omzet Terhadap Sisa Hasil Usaha Koperasi Pegawai Republik Indonesia Gupsemper SMP Negeri 1 Sungguminasa Gowa. Qazbiany. (2019). Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha (SHU) pada Koperasi Relepan Kabupaten Barru. Rudianto. (2006). Akuntansi Manajemen. Jakarta: PT Grasindo. Septiasih, R. (2009). Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha pada Koperasi Pegawai Republik Indonesia di Kabupaten Rembang. Setyawan. (2011). Pengaruh Modal Sendiri dan Jumlah Anggota terhadap Perolehan Sisa Hasil Usaha Koperasi Serba Usaha. Sitio, A., & Tamba, H. (2001). Koperasi: Teori dan Praktek. Jakarta: Erlangga. Soemarno, S. R. (2005). Akuntansi: Suatu Pengantar Buku 2 (Edisi Kelima). Jakarta: Salemba Empat. Undang-Undang Republik Indonesia No. 25 Tahun 1992 tentang Perkoperasian. Undang-Undang Republik Indonesia No. 17 Tahun 2012 tentang Perkoperasian. Widiyanti, N., & Sunindhia, Y. W. (2008). Koperasi dan Perekonomian Indonesia. Jakarta: Rineka Cipta. Winarko. (2014). Pengaruh Modal Sendiri, Jumlah Anggota, dan Aset Terhadap Sisa Hasil Usaha pada Koperasi di Kota Kediri.
Analisis Penerapan Akuntansi Dalam Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus pada Usaha ADLAN ALIE Photograpy di Kabupaten Pekalongan Syahrul Wibowo, Dwika; Yohani, Yohani; Fatah, Khoirul
Neraca Vol. 21 No. 1 (2025): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v21i1.1818

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi kesesuaian penerapan akuntansi menurut SAK EMKM pada UMKM ADLAN ALIE photograpy. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, serta menerapkan pencatatan laporan keuangan berdasarkan SAK EMKM dengan memanfaatkan data primer dan sekunder yang diperoleh dari usaha ADLAN ALIE photograpy. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara, dan dokumentasi, sedangkan teknik analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil analisis data menunjukkan bahwa ADLAN ALIE photograpy telah menerapkan akuntansi, namun pencatatan laporan keuangan masih dilakukan secara manual dan sangat sederhana, serta belum sesuai dengan ketentuan SAK EMKM. Laporan keuangan yang dibuat oleh ADLAN ALIE photograpy hanya berupa laporan pendapatan dan pengeluaran usaha, tanpa adanya laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan. Kendala yang dihadapi dalam penerapan SAK EMKM di ADLAN ALIE photograpy meliputi keterbatasan waktu dalam mengelola keuangan usaha dan minimnya pengetahuan serta pemahaman pemilik dan karyawan tentang pembuatan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (SAK EMKM).   REFERENSI Arwati. (2010). Peran Strategis Ekonomi Berbasis Syariah dalam Pemberdayaan Ekonomi Sektor Usaha Mikro, Kecil dan Menengah (UMKM), Ditinjau dari Penerapan Akuntansi Syariah dengan Akuntansi UMKM. Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia. (2016). Exposure Draft. Ernawati, S., Asyikinn, J., & Sari, O. (2019). Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin. 6(2), 81–91. Indonesia, R. (2008). Undang-undang No. 20 Tentang Usaha Mikro Kecil Menengah. Kementrian Koperasi dan UKM, R. I. (2019). Perkembangan Data Usaha Mikro, Kecil, Menengah (UMKM) dan Usaha Besar (UB) Tahun 2018-2019. 1, 2018–2019. Manjana, A., Inda, T., Rahma, F., & Yanti, N. (2023). Analisis Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah ( UMKM ) MD Ponsel. 05(04), 12728–12737. Nusantara, P. A. N. P. (2024). ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM PADA USAHA MIKRO KECIL DAN MENENGAH DI KAB KONAWE SULAWESI TENGGARA (Studi Kasus UMKM Toko Sembako Rahmah). 20312368. Purba, M. A., Natalia, E. Y., & Batam, U. P. (2023). Analisis penerapan sak emkm dalam menyusun laporan keuangan umkm. 11. Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah. In Exposure Draft. Dewi, N. K. I., Herawati, N. T., & Atmadja, A. T. (2017). Penyusunan Laporan Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Sak Emkm) Pada Usaha Ternak Ayam Boiler (Study Kasus Pada Usaha I Wayan Sudiarsa Desa Pajahan Kecamatan Pupuan Kabupaten Tabanan). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2). https://doi.org/1023887 Sugiono. (2014). Metodologi Penelitian Bisnis. Bandung: Alfabeta. Tanjung, M. Azrul.2017. Koperasi dan UMKM Sebagai Fondasi Perekonomian Indonesia. Jakarta: Erlangga. Warsono (2010). Prinsip-prinsip dan Praktik Keuangan Pribadi. Volume 13 no 2. Wirjono, E. R., & Raharjono, D. A. B. (2012). Survei Pemahaman Dan Pemanfaatan Informasi Akuntansi Dalam Usaha Kecil Menengah Di Daerah Istimewa Yogyakarta. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 205–216.
Analisis Implementasi Activity Based Costing dalam Penetapan Tarif Jasa Stone Crusher Machine UMKM Edi Purnomo, Djauhar; Pujiono, Akhmad; Fatah, Khoirul; Triatmaja, Muhammad Fithrayudi
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.9023

Abstract

Untuk mengatasi fenomena underpricing yang mengancam sustainabilitas bisnis, penelitian ini melihat bagaimana sistem penetapan tarif jasa UMKM Stone Crusher Machine telah berubah dengan menerapkan Activity Based Costing (ABC).  Penelitian dilakukan pada UMKM "Amin Jaya" di Kabupaten Pekalongan dari Januari hingga Juni 2025 menggunakan pendekatan campuran dengan desain penjelasan berurutan.  Analisis varians biaya dan perhitungan ABC digunakan untuk mengumpulkan data setelah observasi partisipatif, wawancara terstruktur, dan analisis dokumen keuangan.  Hasil penelitian menunjukkan empat aktivitas penting yang berkontribusi pada biaya yang berbeda: pemrosesan (yang menyumbang 45% dari biaya konsumsi), screening (yang menyumbang 25 persen), pengelolaan material (20 persen), dan perawatan (10 persen). Dengan biaya produksi per M3 meningkat dari 263.281 menjadi 271.751, sistem ABC menghasilkan alokasi biaya overhead 55,14% lebih tinggi dibandingkan metode konvensional.  Penurunan margin keuntungan dari 4,26% yang diproyeksikan menjadi 1,18% yang sebenarnya menunjukkan "erosi biaya diam-diam" sebesar Rp 148.573.208 per tahun sebagai akibat dari utang ini.  Implementasi ABC menunjukkan bahwa restrukturisasi tarif jasa harus dilakukan setidaknya 13,64% untuk mencapai margin sustainable 15–20 persen. Sistem ABC terbukti mengubah alat perhitungan biaya menjadi sistem pendukung keputusan strategis yang memberikan visibilitas yang mendalam terhadap pola konsumsi sumber daya dan mendukung strategi harga persaingan yang akurat dan menguntungkan
PENGARUH BELANJA PENDIDIKAN, JUMLAH GURU, DAN TINGKAT KEMISKINAN TERHADAP ANGKA PARTISIPASI SEKOLAH Fatah, Khoirul; Tridevayanti, Anggita; Imtikhanah, Sobrotul
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1497

Abstract

This study looked at how much is spent on education, how many teachers there are, and how much poverty there is. 35 districts in the province of Central Java served as the study's sample. Multiple linear regression analysis was the quantitative method used in this study. Secondary data that was used in documentation methods. Education spending had no discernible impact, according to the partial results analysis. There was no discernible impact of the number of teachers. School enrollment rates were significantly impacted by poverty levels. The variables relating to education spending, the number of teachers, and the degree of poverty all had a significant impact on the percentage of students who attended school.
ANALISIS REAKSI PASAR MODAL INDONESIA TERHADAP KEBIJAKAN TARIF IMPOR AMERIKA SERIKAT: STUDI PERISTIWA PADA PERUSAHAAN EKSPORTIR APRIL 2025 Anugroho, Sigit; Fatah, Khoirul
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18107

Abstract

This study analyzes the Indonesian capital market response to the implementation of United States import tariff policies, focusing on the stock price behavior of exporting companies. The research aims to identify the existence of significant abnormal returns and measure market reaction differences between pre and post-tariff announcement periods. Event study methodology was applied with an 11-day trading window (t-5 to t+5) examining five exporting issuers with minimum 10% exposure to the US market. Secondary data was obtained from Indonesia Stock Exchange during April 2025, analyzed using market-adjusted model to calculate abnormal returns and average abnormal returns. Hypothesis testing was conducted through one-sample t-test and Wilcoxon signed-rank test. Research findings demonstrate that the market exhibited no significant reaction on the event date, however significant abnormal returns were discovered at t+5 period with significance value of 0.021. Comparison of average abnormal returns between pre and post-event showed no statistically significant differences (p-value 0.500). The findings indicate delayed market reaction phenomenon and suboptimal efficiency of Indonesian market in responding to global economic information. This research contributes to event study literature in emerging markets by demonstrating delayed response characteristics toward international policy shocks.
Co-Authors Akhdani N, Daffa Ana Safitri Anngraini, Mutia Anugroho, Sigit arsyani, vidya Asyanurdiana, Indira azzahra, miftachul Cholisa Rosanti dany kurniawan, muhammad Dwi Andayani, Tutut Dwi Nugroho, Arief Edi Purnomo, Djauhar elis, miskiyah Etty Riani fasifka, emi Fitriyati, Nor Millah Hudaya, Fadli Hurip Pratomo Ikhwan Shodiq, Muhammad Imtikhanah, Sobrotul Indriani, Novian Kholidah, Nur Lina A, Intana Lutfiani, Asri Pangestika Majid, Musfirah Muhamad Yusuf, SE., M.Si. naufal ramadhan, ilham Nizma F, Nunik Nurul Khasanah, Nurul Pama, Rizkiyan Tri Ade Pama Pujiono, Akhmad Purwanto, Teguh Rachmani, Ferlinda Ainur risqiyati, dewi Rizaldi, Herna Rizqi P, Dafa Said, Usamah Sukani, Amat Syahrul Wibowo, Dwika Tohirin, Rozikin Triatmaja, Muhammad Fithrayudi Tridevayanti, Anggita Tutut Dwi Ak M.Si. SE. Andayani Usamah Usamah, Usamah Yohani, Yohani