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All Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JASS (Journal of Accounting for Sustainable Society) Jurnal Buana Akuntansi Jurnal Ilmiah Wahana Pendidikan
Ihsan Nasihin
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions 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.
PENGARUH MOTIVASI KARIR , MOTIVASI SOSIAL, MOTIVASI PENGETAHUAN DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA DALAM MENGIKUTI PROGRAM BREVET PAJAK Qoyum Muhammad Agung; Devi Astriani; Ihsan Nasihin
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10645773

Abstract

This study aims to determine the interest of Buana Perjuangan University students in participating in the tax brevet program, this type of research is quantitative and is analyzed using the multiple linear regression method with sampling using the Random Sampling method from Buana Perjuangan University Accounting students who are taking or have taken Tax courses . The four variables studied are Career Motivation, Social Motivation, Knowledge Motivation and Economic Motivation and Student Interest in Joining the Tax Brevet Program. by using a questionnaire then carried out validity test, reliability test, classic assumption test, model accuracy test and hypothesis test to find out the research results. With the research method that has been done, the results show that career motivation, knowledge motivation have a significant effect, while social motivation and economic motivation have no effect on students' interest in participating in the tax brevet program.
Co-Authors Devi Astriani Lilis Lasmini Muhammad Arya Lokamandala Muhtadin Mubin Qoyum Muhammad Agung Shafa Humaira Teddy Rustandy