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PENGEMBANGAN BISNIS KOPERASI SYARIAH MELALUI PELATIHAN DAN PENDAMPINGAN PELAKSANAAN PRINSIP SYARIAH, DASAR MUAMALAH MALIYAH Umaimah, Umaimah; Krishnawati, Wenti; Tumirin, Tumirin; suwarno, Suwarno; Aska, Ara Faridah Nur Sausan
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4882

Abstract

The purpose of this activity is to increase knowledge and compliance with sharia principles and develop cooperative business at Baitut Tamwil Muhammadiyah AL DAII. This activity program is supported by Semen Indonesia's Corporate Social Responsibility (CSR) program. The implementation of these activities is carried out by holding training and mentoring on sharia principles, basic training on muamalah Maliyah and DSN MUI fatwas according to Islamic principles. Sharia principles training activities were carried out on Wednesday, 24 August 2022. The Basic Muamalah Maliyah & DSN MUI Fatwa Training was carried out by involving 3 (three) members of Baitut Tamwil Muhammadiyah AL DAII which was organized by DSN MUI.
PENINGKATAN KESEJAHTERAAN DESA MELALUI PROGRAM KEWIRAUSAHAAN DI ERA PANDEMI KELURAHAN TAMBAK BERAS, CERME KIDUL, NGABETAN, MOROWUDI, BANAJARSARI, JRAKAH KECAMATAN CERME, PURWOREJO JAWA TIMUR DAN JAWA TENGAH Umaimah, Umaimah; Tiyastutik, Rifka Firdauzi
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i1.4228

Abstract

Java Island is an island in Indonesia which is the 13th largest island in the world. With a population of approximately 160 million. Java's economy is highly dependent on the agricultural and plantation sectors, especially from farming in rice fields. Especially in the area of ​​East Java which is dominant in producing food products. The impact of the current outbreak of the Covid-19 pandemic is felt in many countries as well as in Indonesia, almost all provinces experienced significant changes due to this outbreak. One of the affected aspects is economic activity, therefore there is a need for understanding related to entrepreneurship. By running entrepreneurship, people will see opportunities and are always open to any positive input and changes so as to be able to bring the business to continue to grow rapidly. Socialization activities from KKN which were carried out online during the Covid-19 Pandemic which were carried out without meeting in person were provided by students of the University of Muhammadiyah Gresik together with the community in Cerme District and several villages in the District including Cerme Village, Banjarsari, Gedang Kulut, Morowudi in addition to that in the District Bungah and Purworejo District. This activity aims to improve and create a new product or new encouragement and motivation from welfare activities through entrepreneurship programs. The hope is that through their potential they are able to produce something useful for themselves and others. The community also actively participates in entrepreneurship socialization and online activities
PENGUATAN USAHA MIKRO KECIL MELALUI PELATIHAN DAN PENDAMPINGAN AKUNTANSI PERPAJAKAN DAN AKSES PERMODALAN Umaimah, Umaimah; Suwarno, Suwarno
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i1.6054

Abstract

The purpose of this activity is to strengthen Small Micro Enterprises (SME) in Dukuhkembar Village, Gresik Regency. Strengthening is carried out through training and mentoring so that the performance of the assisted SMEs is getting better and contributing to income, family welfare and all villagers. The initial data obtained regarding the problems of business actors in the village are; First, business actors still do not understand business financial records, there is no separation between business and personal finances. As a result, the determination of production costs, selling prices and profit calculations cannot be carried out; secondly understanding of tax obligations such as tax reporting for micro and small business actors is very minimal; the third is limited access to capital for business development. The solution in efforts to strengthen businesses is by: (1) conducting accounting training for micro and small businesses, (2) Training on financial administration & tax administration (3) Training on access to capital. After the training, monitoring, evaluation and assistance will be continued. The results obtained from this service program are strengthening businesses in 14 micro-small businesses in Dukuhkembar Village with skills in financial management, taxation, and access to capital so that businesses can grow and develop.
SHORT COURSE DAN PENDAMPINGAN PAJAK PENGHASILAN, PAJAK PERTAMBAHAN NILAI AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN DI GRESIK, TUBAN DAN BOJONEGORO Umaimah, Umaimah; Afiqoh, Nyimas Wardatul; Mujaddid, Abdullah
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7185

Abstract

This activity aims to provide knowledge and skills about Income Tax and Value Added Tax for Muhammadiyah Charity Businesses in the education sector. The method of implementing activities is training and mentoring. This activity was attended by 103 Muhammadiyah school treasurers in Gresik Regency, Tuban Regency and Bojonegoro Regency. The results obtained are that after the training, the school treasurer has a good understanding of taxes, is able to calculate and report the school's tax obligations according to the provisions. Post-test results: 90% of the training participants were able to answer the questions well. Mentoring is provided to schools to ensure that schools have reported their tax obligations in accordance with applicable regulations
PELATIHAN AGROPRENEUR MINDSET SISWA SMKM 5 GRESIK Surianto, Moh Agung; Umaimah, Umaimah
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i1.8037

Abstract

Strengthening the agropreneur mindset for students at SMK Muhammadiyah 5 Gresik; The only agricultural vocational school in Gresik Regency is important, considering that the vocational school only has two majors, namely agriculture and animal husbandry, both of which are related to the agricultural sector. The agricultural sector now and in the future will continue to grow along with population growth. This service program aims to strengthen the agropreneur mindset for SMKM 5 Gresik students so that it will contribute to the orientation of SMK graduates not only as job seekers but as job creators, able to absorb local workers, and help reduce the unemployment rate, especially at the Gresik Regency level. This service activity is carried out in the form of offline training at the Jalan Raya Surowiti School location, Sumurber Village, Panceng District, Gresik Regency. The results of the service show that there is an increase in the understanding of SMKM 5 Gresik students about the importance of strengthening the agropreneur mindset so that many entrepreneurial ideas emerge in the agricultural sector.
Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance Rusdiani, Wiwik; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6826

Abstract

This study aims to examine whether or not there is an influence between independent commissioners, audit committees, and audit quality on tax avoidance. This research includes quantitative research using secondary data obtained from the company's annual report. The population of this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. A total of 78 samples were selected using the purposive sampling method, and analyzed using multiple linear regression. The results showed that the independent commissioner had a significant effect on tax avoidance, while the audit committee and audit quality had no effect on tax avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
Pengaruh Corporate Governance, Profitabilitas, dan Capital Intencity terhadap Tax Avoidance Nasichah, Fadlilatun Nasichah; umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6827

Abstract

This study aims to examine the effect of independent commissioners, audit committees, profitability and capital intensity on tax avoidance. This research is a quantitative research, the type of data used is secondary data obtained from the company's annual report. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2020-2022. A total of 111 samples were determined using the purposive sampling method and analyzed using multiple linear regression using the SPSS analysis tool. The results of the study show that independent commissioners have significant effect on tax avoidance, while audit committees, profitability and capital intensity have no significant effect on tax avoidance.
Pengaruh Perencanaan Pajak dan Modal Intelektual terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2021 Amalia, Alviona Rizka; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6740

Abstract

The objective of this research is to examine the influence of Tax Planning and Intellectual Capital on Firm Value. The target population for this study comprises manufacturing companies that are publicly listed on the Indonesia Stock Exchange during the 2021 timeframe. The sample was selected using a purposive sampling technique, resulting in a total of 92 companies being included with a 1-year observation period. This research adopts a quantitative approach and utilizes secondary data. The analysis technique employed isi multiplei lineari regressioni analysis. Thei findingsi ofi thisi studyi demonstratei thati intellectuali capitali hasi ai significanti impact on firm value, whereas tax planning does not affect firm value. Type of Paper: Empirical Keyword: Tax Planningi, Intellectual Capitali, Firm Valuei, Manufacturing Company
Pengaruh Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaaan Informasi Akuntansi Di Kabupaten Gresik Maghfiroh, Nur Lailatul; Sholichah, Mu'minatus; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7701

Abstract

This study aims to examine the effect of micro, small and medium business actors' perceptions of accounting, accounting knowledge, and business scale on the use of accounting information in Gresik Regency. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely the perception of micro, small and medium enterprises about accounting, accounting knowledge and business scale. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the purposive sampling method with a total sample of 100 respondents. Data collection is done by sending a questionnaire via broadcast messages in the form of google from. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing indicate that the perception variables of micro, small and medium enterprises about accounting, accounting knowledge and business scale have a significant and significant effect on the use of accounting information. Based on these results, the Office of Cooperatives and SMEs are expected to be able to carry out regular counseling to MSMEs in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these three variables it can develop and optimize users of accounting information that is useful for developing their business.
Sistem Informasi Akuntansi, Budaya Organisasi terhadap Kinerja Perusahaan dengan Mediasi Efektivitas Pengendalian Internal Ramadhani, Tsalisa; Umaimah, Umaimah
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8962

Abstract

Every company makes internal controls so that their company performs well. A company's performance shows how good and bad a company is. The purpose of this study is to find out how the involvement of accounting information systems and organizational culture affects the company's performance gap, with internal control as a mediating factor. The method used is a quantitative method with purposive sampling techniques on all employees at PT Varia Usaha Fabrication in East Java. The data acquisition process was carried out by conducting an online survey using the Likert scale, followed by analysis using the SEM PLS technique. The results of the study show that the accounting information system and organizational culture do not have a direct effect on the company's performance. However, internal control significantly strengthens this relationship. In contrast, organizational culture does not show any direct influence or significant mediation. Meanwhile, the accounting information system and organizational culture have a direct effect on internal control. The implications of this study underscore the importance of accounting information systems for internal control, so that the increase in the value of a company's internal control will increase the company's performance. The limitations of the study, such as the relatively simple model and limited sample size, indicate the need for further research with more complex models and more representative samples.