Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.882

P-Index

This Author published in this journals

All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Economic Edu International Journal Business, Management and Innovation Review

Sumarlan, Ahmad

Universitas Muhammadiyah Bengkulu

Author-ID : 1257029

Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 37 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Tata Kelola Adminitrasi Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara Onsardi, Onsardi; Sumarlan, Ahmad; Finthariasari, Meilaty
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 2, No 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Permasalahan yang dihadapi oleh perangkat desa, Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara dalam pengelolaan administrasi desa adalahÂ Â bahwa sumber daya manusia masih berpendidikan relatif rendah, penguasan tehnologi yang masih kurang khususnya penguasaan penggunaan komputer, perangkat desa masih kurang mendapat pelatihan. Tujuan yang ingin dicapai adalah memberikan pengetahuan yang memadai mengenai administrasi desa, memberikan pelatihan berbasis komputer tentang administrasi desa.Â Metode pelaksanaan kegiatan yang digunakan adalah dalam bentuk pelatihan kepada seluruh perangkat desa yang berhubungan langsung dengan pengelolaan administrasi desa. Metode pelatihan tersebut di atasÂ diimplementasikan dalam tiga tahapan yaitu (1) sosialisasi, (2) peningkatan kompetensi dan peningkatan skill, (3) monitoring dan evaluasi. Hasil pelatihan ini adalah (1) peningakatan penguasaan dan kemampuan perangkat desa dalam pengelolaan administrasi desa, (2) peningkatan ketrampilan perangkat desa dalam penggunaan teknologi komputer dalam pengelolaan administrasi desa.Keywords : Pelatihan, Administrasi Desa

Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas, Pertumbuhan Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan Manufaktur Di Indonesia Yusmaniarti Yusmaniarti; Marini Marini; Ahmad unaidi; Ahmad Sumarlan
Jurnal Media Wahana Ekonomika Vol 19, No 1 (2022): Jurnal Media Wahana Ekonomika, April 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i1.8012

ABSTRAK Komposisi sumber pendanaan perusahaan memerlukan pertimbngan dan keputusan yang tepat. Peranan manajer dalam pemilihan alternatif sumber pendanaan yang akan dijadikan sebagai modal kerja sangat menentukan keberlanjutan usaha. Ketepatan pemilihan sumber pendanaan akan berpengaruh terhadap optimalisasi modal kerja yang akan digunakan artinya mengoptimalan antara risiko dan pengembalian. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan manajerial, profitabilitas, pertumbuhan aktiva dan ukuran perusahaan terhadap struktur modal. Variabel penelitian meliputi struktur kepemilikan manajerial, profitabilitas, pertumbuhan aktiva dan ukuran perusahaan dan Variabel dependen; struktur modal. Penelitian perusahaan manufaktur di BEI dan tahun observasi 2013–2017. Data digunakan data panel dengan Jenis penelitian kuantitatif. Penarikan sampel dengan purposive sampling, sampel 26 perusahaan dengan jumlah observasi 130 data. Dari pengujian diperoleh hasil struktur kepemilikan manajerial berpengaruh negatif terhadap struktur modal, dengan signifikansi 0,024 < 0,05 dan nilai koefisien -1,838. Profitabilitas berpengaruh negatif terhadap struktur modal, dengan signifikansi 0,000 < 0,05 dan nilai koefisien -3,650. Pertumbuhan aktiva berkorelasi positif terhadap struktur modal, dengan signifikansi 0,000 < 0,05 dan nilai koefisien 0,851. Ukuran perusahaan tidak berpengaruh dan negatif terhadap perusahaan struktur modal, dengan signifikansi 0,710 > 0,05 dan nilai koefisien -0,010. Secara bersama-sama variabel yang diteliti mampu mempengaruhi variabel struktur modal. Kata Kunci : Struktur kepemilikan manajerial, profitabilitas, pertumbuhan aktiva, ukuran perusahaan, struktur modal ABSTRACT Capital structure is a comparison between the company' s long-term debt and its own capital. The capital structure as the driving factor of every function that exists within the company, to carry out all its operational activities. It can be an important problem for the company because the accuracy in the selection of capital will produce an optimal capital structure, which can be a strong foundation for the company. The optimal capital structure should optimize the balance between risk and return. This research aims to determine the influence of the structure of managerial ownership, profitability, growth of assets and size of the company to the capital structure. The independent variables used in this study are the managerial structure of ownership, profitability, Growth of assets and company size. The dependent variable in this study is the capital structure. The research was conducted in manufacturing companies at, using multiple linear regression. Using quantitative research types, the form of secondary data through documentation. Sampling techniques using purposive sampling, the number of samples in this study were 26 companies with a total observation of 130 observations. The results of this study showed that managerial ownership structures negatively affect the capital structure, with significance of 0.024 < 0.05 and coefficient -1.838 value. Profitability negatively affects the capital structure, with significance of 0.000 < 0.05 and coefficient -3.650 value. Growth of assets positively affects the capital structure, with significance of 0.000 < 0.05 and coefficient value 0.851. Company size has no effect and negative against capital structure company, with significance 0.710 > 0.05 and coefficient value -0.010. Simultaneously the structure of managerial ownership, the profitability, the growth of assets and the size of the companies had effect to the capital structure by 38,4%, while 61,6% were affected by other financial variables not included in this research Keywords : Managerial ownership structure, profitability, asset growth, firm size, capital structure

PENGUKURAN KINERJA PERUSAHAAN BERDASARKAN BALANCE SCORECARD PADA PT ASURANSI MULTI ARTHA GUNA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Ahmad Sumarlan; Yulius Wahyu Setiadi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam
Publisher : Universitas Muhammadiyah Bengkulu

Performance measurements that only focus on financial aspects often omit other aspects which are no less important. Such as, customer aspects, internal business process aspects, and learning and growth aspects. We need a tool that can measure performance from various aspects in a comprehensive manner, based on the conditions mentioned above, in order to achieve a comprehensive performance measurement, it is necessary to expand performance measures. One of the contemporary management tools that can measure performance in a balanced way is the balanced scorecard.Ã‚Â This study aims to determine whether or not the performance of the company PT. Asuransi Multi Artha Guna Tbk if measured using the balanced scorecard method. The type of research used in this research is descriptive design. The data collection technique used in this research is the documentation technique.Ã‚Â The data analysis technique uses descriptive analysis, which is an activity to compile, classify, interpret and interpret data so as to provide an overview of the problems faced or researched. The results of the balanced scorecard calculation show that the performance of PT. Asuransi Multi Artha Guna Tbk in 2017-2019 based on the four perspectives included in the pretty good category.Ã‚Â Keywords: Performance measurement, balance score cardÃ‚Â Ã‚Â

Pendampingan Manajemen Dan Administrasi Keuangan Pada Koperasi Wanita Arwana Kota Bengkulu Budi Astuti; Nensi Yuniarti.Zs; Ahmad Sumarlan; Rina Yuniarti; Dwi Okta Nurkhofifah
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): November 2021
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The Women's Cooperative "Arwana" which is a legal entity No.: 99/BH/DK PPKM/KEP/IX.4/2008 is a savings and loan cooperative having its address at Jl. Wren Rt. 17/Rw.06 Cempaka Permai Village, Gading Cempaka District, Bengkulu City. This cooperative was established by notarial deed SK. Minister of Law and Human Rights of the Republic of Indonesia Number: C-226.HT.03.01. July 5, 2006 and started operating in 2008. In 2019 this cooperative began to turn into a sharia-based cooperative. This community service activity aims to provide understanding assistance to administrators and members in terms of management as an effort towards better management from conventional to Sharia. So it is hoped that later the management and members of the cooperative in carrying out their duties and responsibilities in accordance with the principles and rules of management can become a financing system in accordance with the sharia concept. This community service is carried out with lectures on the principles of cooperative management. The output of this community service activity is that the management and members of the cooperative, especially in the savings and loan business, are able to know and understand and implement financing business activities with a management system according to SAK ETAP as a step towards developing a financing business that is still using the conventional system to be more ready to use the system. Sharia. The output of this community service is in the form of a scientific journal that will be published.

Tata Kelola Adminitrasi Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara Onsardi Onsardi; Ahmad Sumarlan; Meilaty Finthariasari
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v2i1.288

KEPATUHAN WAJIB PAJAK MENGGUNAKANAN SISTEM E-FILLING (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Wilayah Bengkulu) Ahmad Sumarlan; Fraternesi Fraternesi; Sulastri Asmita Wati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.1 No.1 Edisi Juni 2020
Publisher : Universitas Muhammadiyah Bengkulu

ABSTRACTE-Filling is a way to deliver e-SPT online and in real time through the internet, the internet is a supporting media for the E-Filling system, where in using the E-Filling system a good understanding is needed. This also becomes an important factor for taxpayers to use E-Filling, because with a good internet the higher the desire of taxpayers to use E-Filling the internet is chosen as a means of supporting tax administration because with the internet the SPT submission process will be faster, safer, easier , smoothly and can be done anywhere within 24 hours, with the hope that taxpayers will be more obedient in paying taxes. The purpose of this study aims to determine the application of the E-Filling system in compliance with taxpayers registered in the Tax Office Primary. Data collection tools carried out by Observation, Interview and Documentation. Data collection techniques using Comparative Descriptive Analysis is to do a comparative analysis of compliance before and after Observation and Documentation E-Filling, by organizing data into categories broken down into units, synthesizing, organizing into patterns of choosing where is important and what is learned. Based on the results of this study indicate that the E-Filling in KPP Pratama Bengkulu in 2016-2017 increased by 2.38% and from 2017-2018 reached an increase of 7.655% while for Personal E-Filling did not increase.Keywords: E-Filling System, Taxpayer Compliance.

ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN Z-SCORE ALTMAN DAN X-SCORE ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2016-2018) Ahmad Sumarlan; Eti Arini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.1 No.2 Edisi Desember 2020
Publisher : Universitas Muhammadiyah Bengkulu

Setiap perusahaan memiliki keinginan untuk mampu bertahan dalam dunia bisnis dengan tujuan mampu menghasilkan keuntungan secara terus-menerus. Namun tidak terlepas dari harapan tersebut, beberapa perusahaan besar pada akhirnya harus berhenti menjalankan kegiatan usahanya dikarenakan terlilit hutang, gagal dalam perencanaan manajemen yang berdampak pada laporan keuangan yang tidak sehat, yang pada akhirnya dapat menyebabkan kebangkrutan. Penelitian ini bertujuan untuk mengetahui prediksi kebangkrutan perusahaan dan melihat bagaimana tingkat kebangkrutan perusahaan dengan menggunakan pendekatan Z-score Altman dan Z-score Zmijewski pada perusahan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Sampel yang diambil sebanyak 46 perusahaan dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa dengan pendekatan Z-score Altman, pada tahun 2016 terdapat 24 perusahaan dalam zona aman, 9 perusahaan dalam zona abu-abu dan 13 perusahaan dalam zona berbahaya. Pada tahun 2017 terdapat 21 perusahaan dalam zona aman, 9 perusahaan dalam zona abu-abu dan 16 perusahaan dalam zona berbahaya sedangkan pada tahun 2018 terdapat 20 perusahaan dalam zona aman, 10 perusahaan dalam zona abu-abu dan 16 perusahaan dalam zona berbahaya. Pada pendekatan X-score Zmijewski, pada tahun 2016 dan 2017 diperoleh hasil 5 perusahaan dalam zona aman dan 41 perusahaan dalam zona berbahaya. Sedangkan pada 2018 diketahui terdapat 4 perusahaan dalam zona aman dan 42 perusahaan lainnya dinyatakan dalam zona berbahaya. Berdasarkan hasil tersebut, dapat disimpulkan bahwa pendekatan X-score Zmijewski lebih banyak mendeteksi tingkat kebangkrutan perusahaan dibandingkan dengan pendekatan Z-score Altman.Kata Kunci: Z-score Altman, X-score Zmijewski, prediksi kebangkrutan.

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA BANK BENGKULU Ahmad Sumarlan; Budi Astuti; Nensi Yuniarti. Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.1 Edisi Juni 2021
Publisher : Universitas Muhammadiyah Bengkulu

The importance of this CSR (Corporate Social Responsibility) program has become a global trend with the increasing concern for prioritizing stakeholders. With the advancement of information technology and market openness, companies must seriously and openly pay attention to CSR. Law No. 40/2007 concerning Limited Liability Companies requires the implementation of social and environmental responsibilities. The law also requires all companies to report the implementation of these responsibilities in the Annual Financial Performance Report.Â Â Â Â Â Â Â Â Â Â Â Â Â Â This study uses a qualitative approach. Hariwijaya (2007:43) defines qualitative research as research that does not use mathematical, statistical or computer models. The research process begins with developing the basic assumptions and rules of thought that will be used in the research. The assumptions and rules of thinking are then applied systematically in data collection and processing to provide explanations and arguments. In qualitative research, the information collected and processed must remain objective and not influenced by the opinion of the researcher himself.This study uses a qualitative approach, qualitative research is research that intends to understand the phenomena of what is experienced by the research subject, for example behavior, perception, motivation, action, holistically, and by way of description in the form of words and language, in a special context. natural and by utilizing various scientific methods According to Moleong (2005:6).Â Â Â Â Â Â Â Â Â Â Â Â Â Â It was concluded that the implementation of the CSR (Corporate Social Responsibility) program at Bank Bengkulu was concluded as follows;a. Implementation of CSR (Corporate Social Responsibility) carried out by PT. Bank Bengkulu is to realize CSR funds that are distributed annually at least 70% of the CSR fund budget that has been determined, then the funds are realized to the community or public interest which is the target of Bank Bengkulu based on CSR principles. The funds are channeled through activities that have been planned based on the scope or field of CSR for one year.b. The forms of CSR implementation at Bank Bengkulu in the social sector that have been carried out by PT. Bank Bengkulu such as providing scholarships to outstanding students, providing book assistance, social welfare, caring for natural disasters and others. In the field of economics PT. Bank Bengkulu implements CSR activities such as SMEs, providing tax cars for Bengkulu province, opening employment opportunities, and other productive businesses. while in the field of environmental CSR which has been carried out by PT. Bank Bengkulu such as maintaining the cleanliness of the environment around the office, reforestation, nature conservation such as planting a thousand trees, environmental sanitation and others.Â CSR Keywords

PENDAMPINGAN BIMBINGAN BELAJAR DIRUMAH DIMASA PANDEMI DESA PURBOSARI Rahayu Puji Astuti; Rina Yuniarti; Ahmad Sumarlan; Subandrio Subandrio; Budi Astuti
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 1 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Penduduk Desa Purbosari mayoritas beragama Islam, dan minoritas beragama kristen dan hindu. Gereja yang pertama kali ada di tempat ini (wilayah seluma barat) merupakan Gereja yang didirikan oleh warga tran. Sebelum masuknya warga tran (sebutan untuk masyarakat suku bangsa Jawa yang ditransmigrasikan dari Pulau Jawa) warga yang beragama Kristen tidak memiliki Gereja sehingga jarang beribadah karena Gereja yang ada jauh letaknya dari tempat tinggal serta alat transportasi belum ada, hanya menggunakan sepeda. Namun Pura belum ada di Desa Purbosari. Penduduk desa masih memegang adat istiadat yang hidup dan tumbuh di masyarakat serta dipertahankan sampai sekarang. Permasalahan yang muncul : (1) minimnya tingkat kesadaran siswa terhadap belajar (2) minimnya kesadaran anak-anak tentang pentingnya menghafal doa-doa pendek (3) minimnya kesadaran masyarakat mengenai kebersihan Masjid (4) minimnya pengetahuan masyarakat tentang pemanfaatan pekarangan rumah untuk ditanami sayuran (5) m9nimnya kesadaran masyarakat mengenai kebersihan lingkungan sekitar. Pelaksanaan program pengabdian masyarakat dilaksanakan selama 30 hari mulai dari 26 Agustus sampai 26 September 2021, adapun kegiatan yang dilaksanakan yaitu : (1) menyelenggarakan bimbingan belajar untuk anak-anak yang tinggal di Desa Purbosari (2) membimbing anak-anak untuk menghafal doa-doa pendek (3) membersihkan masjid setiaphari Jumat ( 4) pemanfaatan pekarangan rumah untuk ditanami sayuran (5) gerakan kebersihan lingkungan sekitar. Kata Kunci : Pendampingan Siswa Belajar Dirumah.

EVALUASI SISTEM AKUNTANSI KEUANGAN DALAM PENGELOLAAN DANA DESA PADA DESA TALANG PERAPAT KECAMATAN SELUMA BARAT KABUPATEN SELUMA Ahmad Sumarlan; Lulu Saputri
(JEMS) Jurnal Entrepreneur dan Manajemen Sains Vol. 1 No. 1 (2020): Januari
Publisher : UM. Bengkulu

The accounting system in the management of village funds always emphasizes on the implementation of the principles of accountability, transparency, participatory and responsive, so that later it will be realized the implementation of good governance at the village government level. humans who do not have professional accountants. The problem raised in this study is whether the financial accounting system in the management of village funds in Talang Perapat Village, West Seluma District, Seluma Regency Has Been Done According to the Village Fund Management System Standards and the purpose of this study is to find out whether the financial accounting system in managing village funds in Talang Perapat Village Seluma Barat Subdistrict Seluma Regency is in accordance with the financial accounting system standards for managing village funds. The results of this study note that overall, the performance of village financial management in Talang Perapat Village, West Seluma District, Seluma District has been carried out in accordance with the standards of village fund management set by the government. Keywords: Financial Accounting System in Village Fund Management

Co-Authors Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Andra Andra Andri Adriansyah Arianto, Tezar Ayudho Selviani Budi Astuti Budi Astuti Diah Khairiyah Dinal Eka Pertiwi Dwi Okta Nurkhofifah Eti Arini Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Hafizh misbach yezet Hernadianto, Hernadianto Khatimah, Khusnul Lulu Saputri Marini Marliza Ade Fitri Meilaty Finthariasari Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti. Zs Nurhasanah Nurul Azizah Ananda Onsardi, Onsardi Pedi Riswandi Pedi Riswandi, Pedi Rahayu Puji Astuti Ramadansah, Jepri RANI Ranidiah, Furqonti Rean Ifanto Pratama Retno Triono Rina Yuniarti, Rina Ririn Harini Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yusmaniarti

Title

Found 37 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 37 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 37 Documents
Search