Article Per Year (5 Year)
p-Index From 2021 - 2026
4.774
P-Index
This Author published in this journals
All Journal El Dinar JABE (Journal of Accounting and Business Education) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Almana : Jurnal Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JE (Journal of Empowerment) Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Bulletin of Community Engagement Jurnal Manajemen dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) West Science Accounting and Finance Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI
Nasihin, Ihsan
Univeritas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
EXPLORING THE PARADOX OF MSME GROWTH DURING RAMADHAN Mubaroq, Afiq Chamim; Rafinda, Ascaryan; Setyorini, Christina Tri; Nasihin, Ihsan; Rahmajati, Emir Surya; Alhendi, Osama
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.29185

Abstract

This study aims to examine the dual impact of Ramadan on MSMEs in Indonesia, where increased consumer demand coincides with supply chain disruptions, rising costs, and logistical challenges. The research employs a qualitative descriptive approach with text mining techniques to collect data from various trusted online media sources. The findings indicate that while Ramadan creates significant economic opportunities for MSMEs, challenges remain in meeting market demand. This study highlights the paradoxical nature of this period, underscoring the need for strategic interventions from stakeholders to help MSMEs navigate the complexities of Ramadan. The implications also extend to policymakers, who must consider tailored support to maximize benefits while mitigating the challenges faced by MSMEs during this critical period.
KESIAPAN PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM ZAMEL SNACK Azmi, Alya Dian Nurul; Septiawati, Rohma; Nasihin, Ihsan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5106

Abstract

This study highlights the phenomenon of the limited understanding of the owner of Zamel Snack regarding the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Currently, the business only records cash inflows and outflows, without preparing complete financial statements such as the balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. This research aims to determine whether Zamel Snack has prepared financial statements in accordance with SAK EMKM and to assess the MSME's readiness in implementing the standard. The study employs a qualitative method using a descriptive approach through a case study at Zamel Snack. Data were collected through observation, interviews, and documentation, and were then analyzed using data triangulation techniques. The findings indicate that none of the six aspects recording system, business continuity, business entity concept, the owner's understanding of SAK EMKM, availability of human resources, and supporting information technology have been fully met. This research introduces a different approach by applying Grounded Theory to explore the readiness of Zamel Snack in implementing SAK EMKM, an approach that has not been widely used for this topic. This method allows the development of theory directly from field data, thereby providing new insights into the practical challenges faced by MSMEs in implementing SAK EMKM. Penelitian ini mengangkat fenomena keterbatasan pemahaman pemilik Zamel Snack terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Saat ini, mencatat kas masuk dan keluar, tanpa disertai laporan keuangan yang lengkap seperti neraca, laba rugi, perubahan modal, arus kas dan catatan atas laporan keuangan. Penelitian ini ditujukan untuk mengetahui UMKM Zamel Snack telah menyusun laporan keuangan sesuai SAK EMKM serta menilai kesiapan UMKM dalam menerapkannya. Penelitian ini menerapkan metode kualitatif melalui pendekatan deskriptif dengan studi kasus di UMKM Zamel Snack. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis dengan menggunakan teknik triangulasi data. Temuan penelitian menghasilkan temuan bahwa dari enam aspek yaitu sistem pencatatan, kelangsungan usaha, konsep entitas bisnis, pemahaman pemilik usaha pada SAK EMKM, ketersediaan sumber daya manusia dan teknologi informasi pendukung belum ada yang sepenuhnya terpenuhi. Penelitian ini mengembangkan pendekatan berbeda melalui Grounded Theory untuk menggali kesiapan UMKM Zamel Snack dalam menerapkan SAK EMKM, yang belum banyak diterapkan pada topik ini. Pendekatan ini memungkinkan pembentukan teori yang bersumber langsung dari data lapangan, sehingga memberikan wawasan baru berkaitan dengan hambatan praktis yang dihadapi UMKM dalam pelaksanaan SAK EMKM.
PENGARUH GREEN ACCOUNTING DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2023 Wati, Risma; Lasmini, Lilis; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4223

Abstract

Penelitian ini ditujukan untuk mengkaji dampak dari akuntansi hijau dan kinerja keuangan terhadap aktivitas penghindaran pajak. Akuntansi hijau diproksikan melalui skor PROPER yang di terbitkan oleh KLHK (Kementrian Lingkungan Hidup dan Kehutanan), sementara kinerja keuangan dievaluasi menggunakan indikator profitabilitas dan leverage. Objek studi ini perusahaan pada sektor energi yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2023. Penelitian ini menggunakn pendekatan kuantitatif dengan memanfaatkan data sekunder dan metode purposive sampling. Dari total 85 perusahaan dalam populasi sebanyak 16 perusahaan yang memenuhi kriteria seleksi, menghasilkan 64 data observasi, setelah proses diidentifikasi dan eliminasi data outlier, hanya 32 data observasi yang di analisis. Analisis data dilakukan dengan bantuan software SPSS versi 27. Temuan penelitian memperlihatkan bahwa secara simultan, akuntansi hijau, profitabilitas serta leverage secara signifikan mepengaruhi praktik penghindaran pajak. Namun dalam pengujian parsial, hanya profitabilitas dan leverage yang menunjukkan pengaruh signifikan, sedangkan akuntansi hijau tidak menunjukkan pengaruh yang signifikan secara individual.
Pendampingan Pengelolaan Keuangan UMKM Melalui Penggunaan Aplikasi Akuntansi Digital Berbasis SAK EMKM Nasihin, Ihsan; Purwandari, Dian; Sumarni, Neni; Prawatiningsih, Desty; Kartika, Erawati
JE (Journal of Empowerment) Vol 6, No 1 (2025): JUNI
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/je.v6i1.5244

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran penting dalam perekonomian Indonesia, namun masih menghadapi tantangan besar dalam pengelolaan keuangan, terutama pencatatan dan penyusunan laporan keuangan yang belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan pelaku UMKM dalam mengelola keuangan usaha menggunakan aplikasi akuntansi digital. Metode yang digunakan meliputi observasi lapangan, pelatihan interaktif, evaluasi melalui tes dan praktik lapangan, serta pendampingan berkelanjutan melalui grup WhatsApp. Aplikasi yang digunakan dalam pengabdian ini adalah aplikasi akuntansi berbasis web yaitu paper.id. Hasil kegiatan menunjukkan bahwa adanya peningkatan pemahaman dan kemampuan para pelaku UMKM dalam pencatatan keuangan, pemisahan keuangan pribadi dan usaha, serta penyusunan laporan keuangan secara akurat dan sesuai standar akuntansi. Aplikasi akuntansi terbukti efektif membantu para pelaku UMKM dalam mempermudah proses pencatatan dan pelaporan, sehingga meningkatkan profesionalisme dan kredibilitas usaha. Dampak yang dapat dirasakan oleh para pelaku UMKM setelah menggunakan aplikasi akuntansi adalah dapat mengukur keuntungan yang didapatkan secara lebih akurat dan efektif. Abstract Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, but still face big challenges in financial management, especially recording and preparing financial reports which are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This service activity aims to increase the literacy and skills of MSME players in managing business finances using digital accounting applications. The methods used include field observations, interactive training, evaluation through tests and field practice, as well as ongoing assistance via WhatsApp groups. The results of the activity show that there is an increase in the understanding and ability of MSME players in recording finances, separating personal and business finances, as well as preparing financial reports accurately and in accordance with accounting standards. Accounting applications have proven to be effective in helping MSMEs simplify the recording and reporting process, thereby increasing business professionalism and credibility. The impact that MSME players can feel after using accounting applications is that they can measure the profits they gain more effectively.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurfadila, Dida; Septiawati, Rohma; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4679

Abstract

This study examines the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 in relation to environmental performance, environmental costs, and company size. The phenomenon shows how the financial performance of various companies in the consumer goods subsector varies, with some companies experiencing instability and others experiencing growth. Although environmental management can improve an organization's reputation and investor confidence, businesses usually consider it a burden. The purpose of this research is to study how environmental performance, environmental costs, and company size affect financial performance. This study uses a quantitative approach with secondary data as the source obtained from the annual report and sustainable reporting from the official IDX website in accordance with the variable indicators. The population was 72 companies with a sample of 21 companies with sample selection using purposive sampling, then analyzed using SmartPLS4 with several stages, namely, outher model outher loadings, construct reliability and validity tests, and discriminant validity then evaluating the inner model r-square and hypothesis. The study findings show that financial success is negatively affected by environmental performance, indicating that the short-term benefits of sustainability have not been realized. On the other hand, financial performance is positively and significantly affected by environmental costs, which suggests that investments in environmental management can improve a company's operational effectiveness and reputation. Financial performance is also positively affected by firm size, which suggests that larger businesses are better equipped to meet shareholder expectations. These findings support stakeholder theory, which emphasizes the balance between business interests and environmental concerns in improving corporate financial performance.
Pengelolaan Keuangan UMKM dengan Menggunakan Sistem Aplikasi Akuntansi SIAPIK Nasihin, Ihsan; Purwandari, Dian; Puspitasari, Meliana; Listyawati, Ika; Prawatiningsih, Desty
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20900

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran dan posisi yang sangat strategis dalam perekonomian di Indonesia. Namun, sebagian besar UMKM di Indonesia masih menghadapi berbagai tantangan dalam aspek pengelolaan keuangan usaha dan penerapan akuntansi yang efektif. Banyak dari mereka tidak paham bagaimana mencatat transaksi sehari-hari hingga membuat laporan keuangan sederhana. Hal ini menyebabkan kesulitan dalam mengambil keputusan bisnis yang tepat. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengadakan sosialisasi dan pelatihan mengenai pengelolaan keuangan dan penggunaan sistem aplikasi akuntansi untuk para pelaku UMKM. Penggunaan aplikasi SIAPIK dipilih karena sesuai dengan kebutuhan UMKM yang belum memiliki sistem pencatatan keuangan yang memadai. Kegiatan ini dilaksanakan melalui empat tahapan, yaitu pengumpulan data, pelatihan, evaluasi, dan pendampingan. Hasil kegiatan menunjukkan bahwa penggunaan aplikasi SIAPIK dapat membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Peserta pelatihan dapat mencatat transaksi keuangan harian, memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan secara otomatis. Evaluasi dilakukan melalui tes tertulis dan praktik langsung, serta monitoring rutin untuk memastikan pengelolaan keuangan berjalan baik. Pendampingan dilakukan melalui grup WhatsApp dan langsung di lokasi mitra. Dengan adanya pelatihan dan pendampingan ini, pelaku UMKM dapat meningkatkan kapasitas pengelolaan keuangannya dan membentuk kebiasaan baru yang lebih disiplin dan berbasis data
Can “Goyang Karawang” Be a Brand of Karawang Tourism City? Sumarni, Neni; Suherman, Enjang; Nurlenawati, Netti; Nasihin, Ihsan
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i1.2752

Abstract

Goyang Karawang is one of the nicknames given to the city of Karawang, apart from "Granary Rice", and "Industrial City" Can "Goyang Karawang" be used as a brand for the Karawang Tourism City? The purpose of this study was to determine and analyze whether "Goyang Karawang" can be used as a brand of Karawang tourist city. The research method used a qualitative single case study method, namely; collecting, presenting, analyzing, triangulating, and testing validity and making conclusions and suggestions. Data analysis in the field used the Milles and Hubberman model, with the number of informants consisting of 6 internal informants and 10 external informants taken randomly from Karawang tourist visitors. The results of the study showed that "Goyang Karawang" is not a brand of Karawang tourist city but only a nickname attached to Karawang due to cultural factors, traditions, and customs of a region that always presents the charm of jaipong as a dance art in Karawang. "Goyang Karawang" cannot be used as a brand of Karawang tourist city because it does not reflect the elements of tourism in Karawang. Goyang Karawang as one of the identities of jaipong dance culture is expected to be one of Karawang's tourist attractions.
Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku Lasmini, Lilis; Nasihin, Ihsan; Nurdiansyah, Hendri
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2621

Abstract

The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.
Faktor Penentu Nilai Perusahaan: Peran Ukuran Perusahaan dan Profitabilitas di Indonesia Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Kartika, Erawati; Prawatiningsih, Desty
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4007

Abstract

This study aims to analyze the influence of company size and profitability on company value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The study used a quantitative method with multiple linear regression analysis. Secondary data from the company's financial statements is used, including total assets, Return on Assets (ROA), and Price to Book Value (PBV). Classical assumption tests are performed to ensure the feasibility of the model, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that company size and profitability have a positive and significant influence on the value of the company both partially and simultaneously. The Adjusted R² coefficient of 52.1% shows that these two variables together are able to explain the variation in the company's value. This research emphasizes the importance of company management in improving operational scale and efficiency to create higher value for shareholders.
The Influence of Eco-Control, Company Size, Environmental Performance on Sustainability Reporting Disclosure : Case Study on Agricultural Sector Companies listed on the Indonesia Stock Exchange for the period 2018-2022 Nuraeni, Nuraeni; Sujaya, Fista Apriani; Nasihin, Ihsan
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.960

Abstract

Sustainability reporting in Indonesia has become a mandatory report published by financial institutions and public companies listed on the Indonesia Stock Exchange. Obligations related to sustainability reporting refer to Statement of Financial Accounting Standards (PSAK) No.1 Revised 2019, namely that companies are required to disclose additional reports related to environmental life. Under the Global Reporting Initiative (GRI) 2021 standards, the information on a company's applicant list can build stakeholder trust, maintain reputation, increase company value and demonstrate company accountability. Factors that can encourage disclosure of sustainability reporting are Eco-control, company size and environmental performance. One industry that is closely related to the environment and natural resources is the agricultural industry, apart from having a positive impact, there are also negative impacts that also cause harm to the environment. The sample in this research is agricultural sector companies listed on the IDX for 2018-2022. The research uses multiple linear analysis methods with SPSS 23 statistical software. After testing the hypothesis, the results obtained are that Eco-control has a positive influence on sustainability reporting disclosures, while the company size variable has no influence on sustainability reporting disclosures, starting with the environmental performance variable. .
Co-Authors Agung, Qoyum Muhammad Agustin, Nito Alhendi, Osama Andriansyah, Hendri Nur Ardiansyah, Hendri Nur Arimurti, Trias Ascaryan Rafinda Astriani, Devi Aulia, Rezika Syabna Azmi, Alya Dian Nurul Ceacilia Srimindarti Christina Tri Setyorini Dharmawan, Hardiana Djohan S, Amanda Juliana Fatihah, Dhea Imroatul Fauziah Rahman Fillomena Ratih, Maria Fitri, Anggita Fitriana, Avincennia Vindy Imroatul Fatihah, Dhea Kartika, Erawati Lilis Lasmini Lisiantara, Gregorius Anggana Listyawati, Ika Lukita, Carolyn Maria Hendriani Meliana Puspitasari Mubaroq, Afiq Chamim NENI SUMARNI, NENI Netti Nurlenawati Ningrum, Kristina Ayu Nur Ardiansyah, Hendri Nur Hita, Hafizha Nuraeni Nuraeni Nurdiansyah, Hendri Nurfadila, Dida Oktaviani, Susi Pancawati Hardiningsih Prawatiningsih, Desty Purwandari, Dian Purwanti, Yuniasih Puspitasari, Meliana Rahmajati, Emir Surya Rismayadi, Budi Rodiyah, Elis Safrizal Safrizal Samsul Hidayat Septiawati, Rohma Shokoshoci, Norika Siska Komala Dewi Siti Maghfiroh Solihawati, Rahayu Suherman, Enjang Sujaya, Fista Apriani Syifa Pramudita Faddila Syifa Pramudita Faddila Tegar, Glorius Vioni, Nani Wati, Risma Yanti Yanti Zahranie, Aurora Maulida Zubeir Rangkuti, Ahmad