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All Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JASS (Journal of Accounting for Sustainable Society) Jurnal Buana Akuntansi Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURDIASRA
Ihsan Nasihin
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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ANALISA KEBUTUHAN MODAL KERJA DALAM PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING DAN ACTIVITY BASED COSTING SERTA MANFAATNYA UNTUK PERTUMBUHAN LABA USAHA (STUDI KASUS PADA UKM TAHU BOGA RASA PERIODE JANUARI – DES Ihsan Nasihin
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.678 KB) | DOI: 10.36805/akuntansi.v4i1.673

Abstract

This research is a descriptive research with quantitative approach done on UKM Tahu Boga Rasa. This study has four main objectives. First, aims to find out the analysis of working capital needs in determination the cost of production by using the method of variable costing and activity based costing. Second, to know the analysis of working capital needs for profit growth. Thirdly, to determine of cost of production by using variable costing and activity based costing method for profit growth. Fourth, to analyse of working capital needs in determine the cost of production by using the method of variable costing and activity based costing and its benefits for profit growth. The need for working capital in determine the cost of production by using the variable costing method is lower than the determination of cost of production method of activity based costing and its benefits for profit growth is to show the same value of profit growth, this is caused by the components of cost of production by using costing and activity based costing variables are different, so the value of working capital needs based on the determination of cost of production by using the method of variable costing is lower than the determination of cost of production using activity based costing method. In addition, the relatively fixed selling price results in relatively equal net profit value, but the production cost occurrs fluctuations and daily life expenses of the owner of UKM Tahu Boga Rasa is still borne by the business or not separated. Keywords: Working Capital Needs (KMK), Cost of Production of Variable Costing, Cost of Production Activity Based Costing, Profit Growth
THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT POS INDONESIA Muhtadin Mubin; Teddy Rustandy; Muhammad Arya Lokamandala; Ihsan Nasihin
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.232

Abstract

To be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung.
Penyusunan Siklus Akuntansi Penggajian Pada MTS Nurul Falah Al Huda Ihsan Nasihin; Lilis Lasmini; Shafa Humaira
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2023): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v5i1.435

Abstract

MTS Nurul Falah Al Huda memiliki kendala atau masalah mengenai proses keuangan mengenai sistem penggajian dan pengolahan data penggajian tenaga kerja yang ada dilingkungan MTS Nurul Falah Al Huda. Metode yang dilakukan dalam pengabdian ini adalah sosialisasi dan pelatihan. Sosialisasi dilakukan dengan cara memberikan seminar mengenai gambaran pentingnya sistem informasi akuntansi dalam sebuah Lembaga Pendidikan. Pelatihan dilakukan untuk meyusun sistem informasi akuntansi flowchart siklus penggajian untuk para tenaga kerja bagian keuangan dan bagian tata usaha MTS Nurul Falah Al Huda. Hasil dari pengabdian ini adalah MTS Nurul Falah Al Huda dapat membuat dan menyusun flowchart siklus penggajian yang pada akhirnya dapat dijadikan standar operasional prosedur pada saat akan memberikan gaji kepada para guru maupun pegawai yang ada di lingkungan MTS Nurul Falah Al Huda.
Analisis Kesiapan UMKM dalam Implementasikan SAK EMKM: Studi Kasus UMKM Mitra Alfamart di Karawang Resdita Fery Atikasuri; Rohma Septiawati; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2638

Abstract

The development of MSMEs is very important for the progress of the Indonesian economy, however, MSMEs face several obstacles in their development, such as not having employees who are experts in their fields and lack of knowledge about how to make financial reporting in accordance with applicable standards (SAK EMKM). The purpose of this study is to determine whether Alfamart's partner MSMEs in Karawang are aware of the issuance of SAK EMKM, have adequate human resources, accrual basis accounting recording system, and whether they have adopted the concept of a business entity. Six business actors who work with Alfamart partners are the subjects of observation, interviews, and documentation in this study, which uses descriptive qualitative research methodology. The data analysis method developed by miles and huberman is data collection, data reduction, data presentation and conclusion drawing. Six different informants were used in source triagulation used for data validity testing. The results of the study state that the majority of business actors who work with alfamart partners are not ready to implement SAK EMKM. This is due to the lack of understanding in the accounting recording system in order to make financial records based on SAK EMKM and not knowing the issuance of SAK EMKM, not having adequate human resources, the accounting recording system applied is still on a cash basis not accrual basis and adopts the concept of a business entity.
Pengaruh Financial Teknologi, Pengelolaan Keuangan dan Modal Sosial Terhadap Kinerja UMKM di Sentral Grosir Cikarang (SGC) Nurjanah; Carolyn Lukita; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3792

Abstract

The study aimed to analyse the impact of financial technology, financial management, and social capital on SME performance. Several factors influence SME performance, including internal funding and external factors. Issues to address include underutilisation of financial technology, ineffective financial management, and lack of utilisation of social capital. This quantitative study collected data via a questionnaire from 60 SME operators using purposive sampling. Data analysis employed multiple linear regression assisted by SPSS. Findings revealed that financial technology, financial management, and social capital positively influence SME performance. This is due to the effective utilisation of technological advancements in business operations significantly enhancing SME performance. Improved financial management enables SMEs to seek funds selectively and use them efficiently. Similarly, building social capital facilitates SME operators' adaptation to their business environment, thereby enhancing SME performance. Recommendations for future research include expanding the scope of study variables, and SMEs should maintain and enhance the factors of financial technology, financial management, and social capital influencing SME performance. With financial technology, SMEs can access financial services more easily, utilise financial management for better record-keeping and calculation, and build social capital to develop their businesses.
Pemanfaatan Sistem Informasi Akuntansi dalam Menunjang Pengendalian Internal Pemberian Kredit pada Bank Negara Indonesia Stefhany Angela Davit; Devi Astriani; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4272

Abstract

The purpose of this research is to assess and understand how information systems are used to support internal control during the Bank Negara Indonesia (BNI) credit granting process. Accounting information systems (AIS) play an important role in ensuring the accuracy and reliability of financial data, thereby reducing the potential for errors and fraud. .The research method uses qualitative methods. Data collection was carried out through intensive interviews with management and related employees as well as examining internal documents. The analysis techniques used were data collection, data presentation, data reduction and drawing conclusions. The results show that the implementation of SIA at BNI has significantly increased the efficiency of internal control and the lending process while minimizing related risks. This improvement, despite several cases of non-performing loans (NPL), is in line with Mulyadi's internal control principles, which focus on a clear organizational structure , effective authority systems, and good operational practices.
Pendampingan Penggunaan Teknologi dalam Peningkatan Penulisan Artikel pada Guru Akuntansi Natasia Alinsari; Windi Ariesti Anggraeni; Zuliyati; Winda Ningsih; Ida Adhani; Citra Puspa Permata; Delfian Zaman; Eko Prasetyo; Rissa Anandita; Ihsan Nasihin
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peningkatan kualitas pendidikan di tingkat nasional dan daerah sangat bergantung pada kompetensi dan profesionalisme tenaga pendidik. Dalam era digital, teknologi informasi menjadi alat penting yang dapat mendukung pengembangan profesional guru, termasuk dalam penulisan artikel ilmiah. Penelitian ini bertujuan untuk mengkaji efektivitas kegiatan pendampingan penggunaan teknologi dalam meningkatkan kemampuan menulis artikel ilmiah pada guru akuntansi di SMK Muhammadiyah 1 Tangerang. Kegiatan pendampingan dilakukan secara daring dan mencakup empat topik utama: strategi dan teknik penulisan artikel ilmiah, penggunaan aplikasi sitasi (Mendeley), aplikasi parafrasa untuk mencegah plagiarisme, dan pemanfaatan AI dalam penulisan artikel. Metodologi pelaksanaan mencakup pemberian materi, praktikum, serta diskusi dan tanya jawab. Hasil pendampingan menunjukkan peningkatan pemahaman dan keterampilan guru dalam menggunakan teknologi untuk penulisan artikel ilmiah. Meskipun terdapat beberapa kendala, seperti keterbatasan akses internet dan interaksi daring yang kurang maksimal, kegiatan ini berhasil memberikan stimulus bagi guru untuk menghasilkan karya ilmiah. Rekomendasi untuk kegiatan serupa di masa depan mencakup kombinasi metode daring dan tatap muka untuk meningkatkan efektivitas pendampingan.
ANALISIS PEMBIAYAAN UMKM DALAM LAPORAN BERKELANJUTAN INDUSTRI PERBANKAN : (Komparasi Bank Konvensional dan Bank Syariah) Meliana Puspitasari; Ihsan Nasihin
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 4 No 2 (2025): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/jambak.v4i2.214

Abstract

The research aims to determine the MSME financing issued between Sharia Banks and Conventional Banks. The data collection method is carried out through the Sustainability Report documentation technique which can be obtained from the Indonesian Stock Exchange and the Company's website. Sample selection uses probability sampling. The data sources taken consist of primary data and secondary data. The data analysis method used is Comparative Descriptive, comparing the amount of MSME financing issued by each Bank, both Sharia Banks and Conventional Banks, then the results of the comparison will be described so that the objectives of this research are achieved. The results of this research show that several Conventional Banks and Sharia Banks have provided the amount quite large financing for MSME players, some of which will experience an increase in the amount of financing from 2022 to 2023. Banks are also committed to continuing to strive to help MSME players develop better. ABSTRAK Penelitian bertujuan untuk mengetahui Pembiayaan UMKM yang dikeluarkan antara Bank Syariah dan Bank Kovensional. Metode pengumpulan data dilakukan melalui teknik dokumentasi Laporan Berkelanjutan yang dapat diambil di Bursa Efek Indonesia dan website Perusahaan. Pemilihan sampel menggunakan probability sampling. Sumber data yang diambil terdiri dari data primer dan data sekunder. Metode analisis data yang digunakan dengan Deskriptif Komparatif, membandingkan jumlah pembiayaan UMKM yang dikeluarkan oleh setiap Bank baik Bank Syariah maupun Bank Konvensional, lalu hasil perbandingan akan dideskripsikan agar tujuan penelitian ini tercapai.Hasil dari penelitian ini menunjukan beberapa Bank Konvensional dan Bank Syariah telah memberikan jumlah pembiayaan yang cukup besar untuk pelaku UMKM, beberapa ada yang mengalami kenaikan jumlah pembiayaan dari tahun 2022 ke tahun 2023. Perbankan juga berkomitmen untuk terus berupaya membantu pelaku UMKM berkembang lebih baik.
Co-Authors Anggraeni, Windi Ariesti Citra Puspa Permata Delfian Zaman Devi Astriani Ida Adhani Lilis Lasmini Lukita, Carolyn Meliana Puspitasari Muhammad Arya Lokamandala Muhtadin Mubin Natasia Alinsari Nurjanah P. Eko Prasetyo Resdita Fery Atikasuri Rissa Anandita Rohma Septiawati Shafa Humaira Stefhany Angela Davit Teddy Rustandy Winda Ningsih Zuliyati