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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis International Journal of Zakat (IJAZ) Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Social Science Jurnal Cafetaria Abdimisi AKSELERASI: Jurnal Ilmiah Nasional Jurnal Simki Economic Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi
Wahyudi, Ickhsanto
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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK PONDOK PESANTREN DI PONDOK MADINAH AL HIJRAH PANDEGLANG BANTEN Mahroji, Mahroji; Wahyudi, Ickhsanto
Jurnal Pengabdian Masyarakat AbdiMas Vol 8, No 03 (2022): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v8i03.5215

Abstract

Pondok pesantren merupakan unit atau lembaga pendidikan yang tujuan utamanya bersifat sosial. Sebagai sebuah entitas, pondok pesantren memiliki sejumlah aset yang perlu diakui dan dicatat sebagai bukti tanggungjawabnya dalam pengelolaan aset yang baik dan dapat dipercaya. Transparansi, akuntabilitas, efektivitas, dan efisiensi merupakan aspek yang harus dipenuhi dalam menyusun laporan keuangan. Para pengurus pondok pesantren merasa sangat terbantu dengan adanya pelatihan akuntansi yang dilakukan dalam bentuk pengabdian masyarakat. Penyusunan laporan keuangan pondok pesantren menerapkan PSAK 45, 109, 101 dan 112 di mana pedoman tersebut meliputi beberapa jenis laporan keuangan yang harus disusun organisasi nirlaba yang dalam hal ini adalah pesantren, yaitu laporan posisi keuangan, laporan aktifitas, laporan arus kas dan catatan atas laporan keuangan. Oleh karena itu diharapkan pelatihan ini dapat menambah pemahaman pondok pesantren tentang pentingnya pemisahaan fungsi antara bagian keuangan dan bagian akuntansi serta bagian lainnya sehingga pencatatan zakat, infak, sedekah dan wakaf dapat dicatat dengan baik sehingga ketentuan syariah dalam laporan keuangan dapat dilihat secara transparan dan memiliki akuntabilitas. Selain itu, diharapkan kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi berupa laporan keuangan dan pendataan aset pondok pesantren yang baik dan sesuai standar serta memenuhi tanggungjawab pondok pesantren terhadap seluruh aktivitasnya untuk dapat berkontribusi dalam meningkatkan akuntabilitas laporan keuangan di wilayah Banten. Kata kunci : pelatihan akuntansi, laporan keuangan, pondok pesantren.
Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Ickhsanto Wahyudi; Hanny Endah Lestari; Mahroji Mahroji
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 5, No 2 (2022): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v5i2.18392

Abstract

Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019. Sampel menggunakan metode purposive sampling dan diperoleh sebanyak 190 observasi dari 38 perusahaan yang dijadikan sampel. Pengujian hipotesis menggunakan model analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa financial distress, opinion shopping, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern. Kemudian, opinion shopping dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan financial distress tidak berpengaruh terhadap penerimaan opini audit going concern.
Analysis The Effect of Net Exports and The Exchange Rate On Indonesia's Foreign Exchange Reserves in 1990-2020 Rasika Dhuita Haya Minhaj; Ickhsanto Wahyudi
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 5, No 2 (2022): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v5i2.12989

Abstract

The research aims to determine the effect of net exports and the exchange rate on Indonesia's foreign exchange. The sample in this study is data on net exports, the exchange rate, and Indonesia's foreign exchange reserves in 1990-2020. Data used in this study come from the Bank of Indonesia and the Central Bureau of the Statistics Republic of Indonesia. The data were analyzed using a correlation test and descriptive statistical analysis. The data analysis technique used is multiple regression analysis techniques to obtain a comprehensive picture of the relationship between one variable and another. And also use F-test, T-test, and determination coefficient test to test the hypothesis. The research results show that simultaneously net exports and the exchange rate affect Indonesia's foreign exchange reserves.  Partially, net exports and the exchange rate significantly affect Indonesia's foreign exchange reserves.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19 Siti Yusina Utami Putri; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.511

Abstract

The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.
PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA Raihania Salsabila; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.515

Abstract

The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.
Investigasi Other Comprehensive Income Pada Industri Paska Implementasi IFRS 2012 (Studi Empiris pada Perusahaan Industri Yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Ickhsanto Wahyudi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.56 KB) | DOI: 10.35706/acc.v2i02.911

Abstract

The purpose of this study is done to investigate how the implementation Other comprehensive income after the implementation of IFRS (Empirical Study on Agricultural Industrial listed in Indonesia Stock Exchange in 2012-2015).Data sampel collection techniques in this study is the population sampel data that all companies engaged in the agriculture sector listed on the Stock Exchange resulting in 21 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used was Crosstab Analysis and Cramer V with help from statistic program SPSS with 10% significance. The study concluded that among the companies presenting and not presenting OCI component in Other Comprehensive Income, there are no significant differences. This may be explained in Prob. Significance greater than 0.1%.Keyword  : Other Comprehensive Income Component, Other Comprehensive Income
Pengaruh Tarif Pajak Efektif dalam Melakukan Mediasi terhadap Pengaruh Profitabilitas dan Utang pada Perataan Laba Rangga Bayu Soeandhika; Ickhsanto Wahyudi
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i2.954

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas yang diproksikan dengan Return of Equity (ROE) dan utang yang diproksikan dengan Debt to Assets Ratio (DAR) terhadap perataan laba sekaligus memeriksa apakah tarif pajak efektif dapat memediasi hubungan tersebut. Sampel terdiri dari 32 perusahaan manufaktur dari industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020. Sampel diambil menggunakan teknik purposive sampling. Data dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa profitabilitas mempengaruhi perataan laba dan tarif pajak efektif, utang mempengaruhi perataan laba namun tidak mempengaruhi tarif pajak efektif. Selain itu penelitian ini menunjukkan hasil bahwa tarif pajak efektif tidak dapat memediasi pengaruh antara profitabilitas dan utang terhadap perataan laba pada perusahaan industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020.
Analysis of Factors Affecting the Export of Batik in Indonesia Dwi Joko Siswanto; Erlyn Shukma Dewi; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i6.483

Abstract

This study aims to determine whether the exchange rate, GDP, and inflation affect Batik exports in Indonesia. The data used in this study are secondary time series data from 2010-2020. The data used were obtained from the Ministry of Industry, the Central Bureau of Statistics, and Bank Indonesia. This type of research is associative research using quantitative methods. The test is carried out using the help of statistical software Eviews 10. The analysis method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the Exchange Rate variable has a positive but insignificant effect on Indonesian Batik Exports. The GDP variable has a negative and significant effect on Indonesian Batik Exports. The Inflation variable has a positive and significant effect on Indonesian Batik Exports for the period 2010-2020. Exchange Rate, GDP, and Inflation simultaneously have a significant effect on Indonesian Batik Exports. The coefficient of determination is 0.551197, which means that the independent variables exchange rate, GDP, and inflation affect 55.11% of the dependent variable Batik exports in Indonesia.
Analysis of Factors Affecting Essentials Oil Export to United States in Central Java Province, 1990-2019 Dwi Joko Siswanto; Rafida Rafsanjani; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i6.484

Abstract

This study aims to determine the factors that influence essential oil exports to the United States from Central Java Province. The independent variables contained in this study are the export price of essential oil in Central Java Province, the exchange rate, the GDP importing country (U.S.). In contrast, the dependent variable is the volume of essential oil exports in Central Java Province. This type of research is a descriptive study with a quantitative approach. The data used in this study are annual time series data from 1990-2019 with 30 data. This research is conduct through the official website to obtain research data, including the Central Bureau of Statistics, the Ministry of Trade of Indonesia, Bank Indonesia, and various other sources. Data analysis in this study using multiple linear regression analysis. In the simultaneous test results (F-test), the variable export price of essential oil in Central Java Province, exchange rate, GDP Importing Country (U.S.) simultaneously has a significant effect on the volume of essential oil exports in Central Java Province. In the partial test results (t-test), the variable GDP importing country (U.S.) partially affects the dependent variable. Meanwhile, the export price of essential oil in Central Java province and variable the partial test of the exchange rate has no significant impact on the dependent variable.
The Effect of Production Planning and Quality Control on The Final Product Dwi Joko Siswanto; Diana Aulia Nuroktavia; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i6.485

Abstract

The purpose of this study was to determine the quality of products in furniture manufacturing companies, in fact, there are always defective products in the production process in the field. In order to achieve a quality final result, continuous planning and control must be carried out using the Quality Control Circle method. The sample taken in this study is the monthly report data available at PT Hema Medhajaya for the 2017-2019 period with a total sample size of 36. The statistical method used is multiple linear regression with calculations through SPSS version 25. The results of this study show that Production Quality Planning has a coefficient value. ? regression of -0.189 with a tcount of -23.988 and a significance level of 0.000 <0.05, it can be concluded that production quality planning has a negative and significant effect on the final product. And quality control has a positive and significant effect on the final product result marked with a significance level of 0.000 <0.05 and a regression coefficient value ?2 of 2.493. the results of the simultaneous significance test (Test F) in this study. The results obtained are in the form of Fcount of 323,988 and a significance value of 0.000 <0.05. So it can be concluded that the variables of the Effect of Quality Planning and Quality Control together have a significant effect on the Final Production Result at the Furniture company at PT Hema Medhajaya.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Anjilni, Ratih Qadarti Arumtyas Safitri Asep Kurniawan Ayu Larasati Cahyani, Gina Indah Chartady, Rachmad Chris Monica Levia Christina, Metta Wira clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Noviar, Yan Nur Fitriah Prasetya, Eka Rima Preicilia, Anita Preicilia, Claudia Purnomo, Listiya Ike Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rachman, Kholilur Rafida Rafsanjani Rahayu, Indah Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suryani, Futuh Tri Susinah Kuntadi Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Taha, Roshaiza Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Vania Calista Vicky Ardian Widia Febriana, Widia Wulandari, Safira Putri Yama, Indo YENNY YENNY Zuhairan Yunmi Yunan