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How is the implementation of green accounting in public hospital? Ashari, Muhammad Hasyim; Anggoro, Yudhi
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7519

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City.Â The sample selection used probability sampling by sending a questionnaire to the entire population. Â Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.

PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING Ashari, Muhammad Hasyim; Mustapa, Gusnar
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.8098

The aim of this study is to determine the perception of public hospitals in the area of MalangRaya in relation to the application of green accounting. The approach in this survey researchuses descriptive quantitative. 35 samples from 40 population groups of public hospitals are likelyto be obtained by distributing questionnaires which calculated the average value of eachexplanation to be interpreted and closed. The conclusion of this study shows that the perceptionof public hospitals regarding the use of green accounting in public hospitals in Malang Raya,based on respondents' responses, shows that public hospitals agree to the use of greenaccounting based on financial activities, social activities and environmental activities. Thelimitation of the study is that it is difficult to obtain responsive data due to procedures andbureaucracy, as well as differences in the position, position and level of education ofrespondents, which can lead to different perceptions of the use of green accounting in publichospitals. The results of this study are expected to provide guidance on how to regulate greenaccounting in public hospitals

Pendampingan Usaha Mikro Pengolahan Kue untuk Peningkatan Taraf Hidup Keluarga Ashari, Muhammad Hasyim; Realita, Tasnim Nikmatullah; Dwiastanti, Anis; Lestari, Pudji; Anggoro, Yudhi; Mustapa, Gusnar
Ahmad Dahlan Mengabdi Vol 1 No 2 (2022): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Usaha kue olahan berupa kue basah dapat menjadi salah satu pilihan masyarakat untuk meningkatkan taraf hidup keluarga sebagai bisnis keluarga. Tujuan pengabdian pada masyarakat adalah untuk melakukan pendampingan usaha mengenai pembenahan dalam manajemen produksi pembuatan kue olahan dan manajemen penyimpanan bahan baku, pelatihan pencatatan keuangan agar tidak tercampur antara keuangan usaha dan keuangan keluarga serta penyusunan program promosi untuk meningkatkan penjualan untuk dapat tercapainya peningkatan taraf hidup keluarga. Kegiatan PkM yang dilakukan diarahkan untuk memberikan solusi alternatif terhadap beberapa permasalahan yang dihadapi mitra yaitu Usaha Kue Windy Collection milik Ibu Wiwin Mardiana yang berlokasi di Dusun Kagrengan, Desa Ngijo, Kecamatan Karangploso, Kabupaten Malang, agar dapat memberikan semangat berusaha dan tambah berkembang menjadi usaha kreatif yang menjanjikan serta menjadi contoh untuk usaha sejenis yang digeluti oleh masyarakat serta menjadi solusi dalam peningkatan taraf hidup keluarga. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan berikut, yaitu: tahap observasi dan analisis situasi, tahap pembagian tugas untuk tim pengabdian masyarakat, tahap pelaksanaan kegiatan pengabdian kepada masyarakat, dan tahap evaluasi kegiatan. Hasil pengabdian kepada masyarakat ini adalah dengan melakukan pembenahan dalam manajemen produksi pembuatan kue olahan dan manajemen penyimpanan bahan baku agar hygenis, serta melakukan pelatihan pencatatan keuangan dengan tujuan agar tidak tercampur antara keuangan usaha dan keuangan keluarga dan membantu penyusunan program promosi untuk meningkatkan penjualan agar tercipta peningkatan taraf hidup keluarga.

Control of Goods Inventory Uses the Accurate Program Ashari, Muhammad Hasyim; Wanda Sofiatul Fauziah
Entrepreneurship and Community Development Vol. 2 No. 1 (2024): MAY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v2i1.149

In this era of globalization, information systems play an important role in inventory management in trading, manufacturing and service companies. Inventory is an important asset that can generate profits through the production or sales cycle. CV Duta Survey Indonesia, a company engaged in sales, rental, service, and calibration of land measuring instruments, has a variety of products with stock coming from distributors. However, problems often occur related to recording and checking the stock of goods, which results in losses for the company. The system is needed to solve this problem can manage inventory well. CV. Duta Survey Indonesia has used the Accurate program for processing inventory data, but there are still things that need to be corrected in the inventory report. Therefore, the author will try to implement the accounting system with the Accurate program correctly. This community service activity aims to provide outreach and assistance regarding the use of the Accurate program in managing inventory properly, with the hope of improving the inventory administration system in the warehouse. The managerial implication in this research is that Accurate users help ensure accurate inventory data.

PEMBENTUKAN JIWA ENTREPRENEURSHIP PADA SISWA-SISWI SMK DENGAN PROGRAM TEACHING FACTORY (TEFA) Ashari, Muhammad Hasyim
Jurnal Dharma Bhakti Ekuitas Vol. 7 No. 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.538

There has to be a learning program that helps vocational schools generate graduates who are actually ready to enter the workforce, in terms of having the necessary information, skills, and attitudes. This is possible through the TEFA (Teaching Factory) initiative, one of the goals of which is to create an entrepreneurial spirit in vocational school students, particularly at SMK Putra Indonesia Malang (PIM) in conjunction with PT. Agaricus Sido Makmur Sentosa (ASIMAS). The partnership between SMK PIM and ASIMAS was carried out for STIE Indocakti Malang's community service activities. Service activities are broken down into two (two) stages. Stage 1 is a collaboration between SMK Putra Indonesia Malang and PT Agaricus Sido Makmur Sentosa, while Stage 2 is support with the Teaching Factory's implementation (TEFA). This project resulted in the development of a teaching module on solid bar and liquid soap production systems in compliance with ASIMAS's cosmetic industry requirements. The teaching module is gained through training and apprenticeship for SMK PIM instructors at ASIMAS's cosmetics factory so that output in the form of teaching modules may be produced. ASIMAS also allows the license and large-scale manufacture of SMK PIM's TEFA program goods. Keywords: World of Business and Industry, SMK, TEFA, Teaching Factory ABSTRAK Perlu adanya program pembelajaran yang mendukung SMK untuk menghasilkan lulusan yang benar-benar siap untuk memasuki dunia kerja, dalam arti memiliki pengetahuan, keterampilan dan sikap yang diperlukan di dunia kerja. Hal ini dapat diperoleh melalui program TEFA (Teaching Factory), di mana salah satu tujuan dari program tersebut adalah menumbuhkan jiwa entrepreneurship pada siswa-siswi sekolah kejuruan terutama SMK Putra Indonesia Malang (PIM) bekerjasama dengan PT. Agaricus Sido Makmur Sentosa (ASIMAS). Kerjasama antara SMK PIM dengan ASIMAS terlaksana atas kegiatan pengabdian masyarakat yang dilakukan oleh STIE Indocakti Malang. Kegiatan pengabdian terbagi dalam 2 (dua) tahap. Tahap 1 yaitu kerjasama antara SMK Putra Indonesia Malang dengan PT Agaricus Sido Makmur Sentosa dan Tahap 2, yaitu pendampingan dalam pelaksanaan Teaching Factory (TEFA). Kegiatan ini menghasilkan modul pengajaran mengenai sistem produksi sabun padat batangan dan cair sesuai dengan standar industri kosmetik yang dimiliki oleh ASIMAS. Modul pengajaran tersebut diperoleh melalui pelatihan dan pemagangan guru SMK PIM di pabrik kosmetik milik ASIMAS sehingga dapat menghasilkan ouput berupa modul pengajaran. ASIMAS juga menfasilitasi perizinan dan produksi skala besar bagi produk yang dihasilkan oleh SMK PIM dalam program TEFA tersebut. Kata kunci: Dunia Usaha Dunia Industri, SMK, TEFA, Teaching Factory

Analysis of the Implementation of PSAK 109 and PSAK 112 at the National Zakat Management Institution (LAZNAS) Yatim Mandiri Kepanjen Malang Inayah, Khoirotul; Ashari, Muhammad Hasyim
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zemtv613

The purpose of this study is determine application of PSAK 109 about Zakat, Infaq/Sadaqah Accounting, and PSAK 112 about Waqf Accounting at LAZNAS Yatim Mandiri Branch Kepanjen about recognition, the measurement, presentation and disclosure that Zakat, Infaq/Sadaqah, and Waqf (ZISWAF). This research is a qualitative study with a descriptive approach. Data collection methods use in this study were interviews, observation, and documentation. The result showded at LAZNAS Yatim Mandiri branch Kepanjen have implemented about recognition, the measurement, presentation, but not implemented about disclosure of PSAK 109 about Zaqat, Infaq/Sadaqah Accounting. In addition LAZNAS Yatim Mandiri branch Kepanjen have implemented about recognition, the measurement, but not implemented about presentation and disclosure of PSAK 112 about Waqf Accounting.

The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Ashari, Muhammad Hasyim; Anas, M.; Fitrianingsih, Dwi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxhx7a76

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM BERKAH LARIS FROZEN FOOD DI MALANG: STIE INDOCAKTI MALANG Lestari, Pudji; Ashari, Muhammad Hasyim; Susilo, Hardi
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 3 (2025): April 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i3.112

UMKM merupakan penyokong perekonomian Indonesia. Untuk mempertahankan keberlangsungan usahanya UMKM harus memiliki pengelolaan laporan keuangan yang baik dan benar. Laporan finansial untuk UMKM biasanya mudah, akan tetapi acapkali tidak patuh terhadap ketentuan pengelolaan keuangan yang standar. Riset ini dimaksudkan untuk mengkonstruksi serta menyusun laporan keuangan yang selaras dengan Standar Akuntansi Keuangan yang diperuntukkan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM Berkah Laris Frozen Food di Malang.” “Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang diperlukan berasal dari data primer, yang didapat melalui wawancara langsung. Selain itu, juga memakai data sekunder, yakni dokumen-dokumen yang tersedia.” Hasil dari penelitian adalah penyampaian informasi finansial, meliputi: laba rugi aktivitas bisnis, perubahan modal yang menampilkan modal pada akhir periode, dan neraca yang memperlihatkan kesamaan antara total aset dan penjumlahan kewajiban beserta modal. Ditambah lagi, penjelasan tambahan pada laporan keuangan yang menyajikan ringkasan kebijakan akuntansi pokok yang digunakan. saldo laba, dan pendapatan penjualan periode 31 Desember 2024.

Pendampingan Usaha Mikro Pengolahan Kue untuk Peningkatan Taraf Hidup Keluarga Ashari, Muhammad Hasyim; Realita, Tasnim Nikmatullah; Dwiastanti, Anis; Lestari, Pudji; Anggoro, Yudhi; Mustapa, Gusnar
Ahmad Dahlan Mengabdi Vol 1 No 2 (2022): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v1i2.69

Usaha kue olahan berupa kue basah dapat menjadi salah satu pilihan masyarakat untuk meningkatkan taraf hidup keluarga sebagai bisnis keluarga. Tujuan pengabdian pada masyarakat adalah untuk melakukan pendampingan usaha mengenai pembenahan dalam manajemen produksi pembuatan kue olahan dan manajemen penyimpanan bahan baku, pelatihan pencatatan keuangan agar tidak tercampur antara keuangan usaha dan keuangan keluarga serta penyusunan program promosi untuk meningkatkan penjualan untuk dapat tercapainya peningkatan taraf hidup keluarga. Kegiatan PkM yang dilakukan diarahkan untuk memberikan solusi alternatif terhadap beberapa permasalahan yang dihadapi mitra yaitu Usaha Kue Windy Collection milik Ibu Wiwin Mardiana yang berlokasi di Dusun Kagrengan, Desa Ngijo, Kecamatan Karangploso, Kabupaten Malang, agar dapat memberikan semangat berusaha dan tambah berkembang menjadi usaha kreatif yang menjanjikan serta menjadi contoh untuk usaha sejenis yang digeluti oleh masyarakat serta menjadi solusi dalam peningkatan taraf hidup keluarga. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan berikut, yaitu: tahap observasi dan analisis situasi, tahap pembagian tugas untuk tim pengabdian masyarakat, tahap pelaksanaan kegiatan pengabdian kepada masyarakat, dan tahap evaluasi kegiatan. Hasil pengabdian kepada masyarakat ini adalah dengan melakukan pembenahan dalam manajemen produksi pembuatan kue olahan dan manajemen penyimpanan bahan baku agar hygenis, serta melakukan pelatihan pencatatan keuangan dengan tujuan agar tidak tercampur antara keuangan usaha dan keuangan keluarga dan membantu penyusunan program promosi untuk meningkatkan penjualan agar tercipta peningkatan taraf hidup keluarga.

Pendampingan dalam Implementasi Standar Operasional Prosedur (SOP) dan Program Accurate dalam Pencatatan Penjualan kepada Karyawan CV. Duta Survey Indonesia Wulan, Wanda Sofiatul Fauziah Sih; Ashari, Muhammad Hasyim
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Welfare : March 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i1.1281

The aim of this service activity is to increase the efficiency of sales administration at CV. Indonesian Survey Ambassador by implementing standard operating procedures (SOP) and accurate programs. The method used in this service is direct assistance to company employees in implementing SOPs and using the Accurate Program to record sales. Data analysis shows that many companies, including CV. Duta Survey Indonesia, experienced difficulties in managing sales administration due to a lack of clear SOPs and the use of an inefficient recording system. With the assistance provided, company employees are able to understand and implement SOPs well and utilize the Accurate Program to record sales effectively. In conclusion, this service activity succeeded in providing useful guidance for similar companies in considering the implementation of SOPs and similar sales management programs to improve operational efficiency and overall sales performance.

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