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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Islamic Accounting and Finance Research Jurnal Dharma Bhakti Ekuitas eMBeJi : Manajemen dan Bisnis Jurnal Abadi: Jurnal Ahmad Dahlan Mengabdi Entrepreneurship and Community Development Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Nomico Dhana Welfare: Jurnal Pengabdian Masyarakat Dhana Jurnal Pengabdian Masyarakat Multidisiplin
Ashari, Muhammad Hasyim
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Pembentukan Jiwa Entrepreneurship pada Siswa SMKN 1 Kraksaan Probolinggo Melalui Koperasi Krida Siswa Ashari, Muhammad Hasyim; Ridwan, Mohammad Syahid
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Welfare : March 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i1.2007

Abstract

The instillation of entrepreneurial spirit in students of SMKN 1 Kraksaan Probolinggo is one of the efforts to equip them with entrepreneurial skills that can be applied in life. This community service activity is carried out through the management of the Krida Siswa Cooperative, aimed at providing practical experience in entrepreneurship, introducing cooperative management, and enhancing students' creativity and independence. The method used is Service Learning, which includes planning, training and mentoring in direct practice of cooperative's operations, as well as monitoring and evaluation. The results of this activity show an increase in students' understanding of entrepreneurial concepts, cooperative management, and decision-making in business. Additionally, this activity has successfully sparked students' interest in entrepreneurship in the future and strengthened the managerial skills of students at SMKN 1 Kraksaan Probolinggo.
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

Abstract

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.
Strategi Optimalisasi Penjualan Miedas Lawang Melalui GoFood dan GrabFood Zahra, Marsella Aurel; Ashari, Muhammad Hasyim
JUPAMU: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 3: Mei 2026 (Dalam Proses)
Publisher : Ihsan Cahaya Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66031/jupamu.v1i3.318

Abstract

Strategi optimalisasi penjualan melalui platform digital menjadi langkah penting bagi UMKM kuliner dalam meningkatkan daya saing usaha. Kegiatan Pengabdian kepada Masyarakat (PPM) ini bertujuan mengoptimalkan penjualan Miedas Lawang melalui pemanfaatan GoFood dan GrabFood sebagai media pemasaran digital. Metode pelaksanaan dilakukan melalui identifikasi permasalahan, penyusunan strategi, pendampingan implementasi, serta monitoring dan evaluasi kegiatan. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi penjualan sebelum dan sesudah pendampingan. Hasil kegiatan menunjukkan peningkatan kemampuan mitra dalam mengelola etalase digital, memanfaatkan fitur promosi, serta menyusun strategi harga dan operasional pada aplikasi. Optimalisasi penggunaan GoFood dan GrabFood juga meningkatkan jangkauan pemasaran, jumlah pesanan, dan omzet penjualan Miedas Lawang. Dengan demikian, pemanfaatan platform digital tersebut efektif dalam mendukung peningkatan penjualan dan pengembangan UMKM kuliner secara berkelanjutan.
Penerapan Standard Costing untuk Analisis Varians Biaya Produksi pada Industri Sigaret Kretek Tangan (SKT) Ashari, Muhammad Hasyim; Wahyudi, Ika Juliana
Manajemen & Bisnis Jurnal Vol 12 No 1 (2026): Vol 12 No 1 2026
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v12i1.319

Abstract

Abstract. This study aims to analyze the variance of production costs at CV RBA. The research employed a quantitative method with a descriptive approach to evaluate the differences between standard production costs and actual production costs. The findings indicate that the direct labor cost component experienced the most significant variances, both favorable and unfavorable. These variances were influenced by several factors, including increases in minimum wages, holiday allowances, changes in working hours, and fluctuations in worker productivity. The study also found that inaccurate labor cost standards may affect the effectiveness of production cost control and managerial decision-making. Therefore, this study concludes that the company needs to improve its direct labor standard costing system in order to increase the accuracy of production cost calculations and support more effective managerial decisions. Keywords: cost of goods manufactured, cost variance, direct labor cost, standard costing.
Co-Authors Anas, M. Anggoro, Yudhi Dwiastanti, Anis Fitrianingsih, Dwi Inayah, Khoirotul Mustapa, Gusnar Oyong Lisa Pudji Lestari Ridwan, Mohammad Syahid Susilo, Hardi Tasnim Nikmatullah Realita Umi Muawanah Wahyudi, Ika Juliana Wanda Sofiatul Fauziah Wulan, Wanda Sofiatul Fauziah Sih Zahra, Marsella Aurel