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All Journal Buletin Penelitian Sosek Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Behavioral Accounting Journal JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
Universitas Hasyim Asy'ari Tebuireng Jombang
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Faktor yang Berpengaruh pada Nilai Perusahaan (Emite sektor Farmasi di BEI Tahun 2019-2021) Khofivah, Lailatul; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i1.5953

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of slack resources, leverage, company size and corporate social responsibility disclosure. The population of this study is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. Based on the criteria, 10 pharmaceutical sector companies that have been obtained to be used as research samples. This study used the SPSS version 26 analysis test. The data analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results showed that, partially, leverage affects the value of the company, while slack resources, leverage, company size and disclosure of corporate social responsibility do not affect the value of the company.
A The Role of Self Control as a Moderating Variable on The Effect of Financial Inclusion on Financial Behavior Ardiana, Meta; Agustina, Rachma; Pertiwi, Dwi
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.752

Abstract

Financial behavior among the public is still low, based on research conducted by the OCBC Financial Index showing data that the financial literacy and behavior index of the younger generation is still in the low range category, namely 37.72 out of 100 in 2021 for 1,027 respondents. Previous research on "financial behavior" that was carried out by Perry and Moris (2005) suggests that there are three factors that can affect "financial behavior" including: first one's self-control over whatever happens in life or also called (locus of control). Second, one's financial knowledge of matters related to money or banking products. Third, the level of one's income or (income). Research Objectives: to provide empirical evidence of the effect of financial inclusion on financial behavior. This research was conducted on students of the Faculty of Economics, Hasyim Asy'ari University with a total population of 980 students with sample calculations using the slovin formula. Research Methods using quantitative research methods with Smart PLS. The results of the hypothesis analysis show that the results of financial inclusion influence financial behavior. And Self Control can moderate or strengthen the relationship of financial inclusion to financial behavior.
Student Perceptions of Fraud and Whistleblowing Based on Gender: (Case Study on the Students of Faculty of Economics Universitas Hasyim Asy'ri Tebuireng Jombang) Agustina, Rachma; Pertiwi, Dwi Ari; Zutiasari, Ika; Ardiana, Meta
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.62

Abstract

When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.
ALUR PENDAFTARAN, PENETAPAN DAN PEMBAYARAN PBB WAJIB PAJAK BARU DI BAPENDA JOMBANG Moh. Fathulloh; Siti Ulfah Rochmawati; Rachma Agustina
ABIDUMASY Vol 3 No 1 (2022): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v3i1.2379

Abstract

Abstract: One of the sources of tax funds comes from the Land and Building Tax. Land and Building Duty (PBB) is the middle recorded in the State Income and Consumption Spending plan (APBN). The motivation behind this examination is: "To discover the Method for Enrollment, Assurance, and Installment of Land and Building Duty for New Citizens at BAPENDA Jombang'. The examination strategy utilized in this exploration is spellbinding subjective exploration. Concerning how to direct research, in particular by perceptions made by the creator and meetings with workers in regards to the investigation of the degree of consistence of individual citizens at the Workplace of the Jombang Regime Income Organization. The aftereffects of this exploration in the current time, there are as yet many lay circles who don't comprehend and think that it is troublesome with regards to the strategies and components of this PBB-P2 transformation.Keywords: registration, determination, paymentAbstrak: Salah satu sumber dana pajak berasal dari Pajak Bumi dan Bangunan. Pajak Bumi dan Bangunan (PBB) merupakan yang tengah tercatat dalam Rencana Anggaran Pendapatan dan Belanja Negara (APBN). Motivasi yang melatarbelakangi penelitian ini adalah: “Untuk mengetahui Tata Cara Pendaftaran, Penjaminan, dan Angsuran Pajak Bumi dan Bangunan Bagi Warga Negara Baru di BAPENDA Jombang”. Strategi pengujian yang digunakan dalam eksplorasi ini adalah eksplorasi subyektif memukau. Tentang bagaimana mengarahkan penelitian, khususnya persepsi yang dibuat oleh pencipta dan pertemuan dengan pekerja mengenai penyelidikan tingkat konsistensi individu warga di Tempat Kerja Organisasi Pendapatan Rezim Jombang. Efek dari eksplorasi ini saat ini, masih banyak kalangan awam yang kurang paham dan menganggap merepotkan terkait strategi dan komponen transformasi PBB-P2 ini.Kata kunci: pendaftaran, penetapan, pembayaran
SECURITIES ACCOUNT OPENING PADA PT. PHINTRACO SEKURITAS CABANG SURABAYA Rachma Agustina; Supriyatna
ABIDUMASY Vol 3 No 2 (2022): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v3i2.3340

Abstract

The process of involving investors to participate in the capital market requires a form of complete information relating to the status of investors/potential investors, both internally and externally to the company, which allows accuracy and precision to be obtained in an effort to anticipate the risks of investing in the capital market. PT. Phintraco Sekuritas, which in this case is a securities broker, requires several documents to open a client's securities account. The implementation of this service is carried out to guide the mechanism for opening a securities account at PT. Phintraco Sekuritas Surabaya Branch. The method in this activity is carried out by conducting an in-depth study of the mechanism for opening a securities account based on facts. Furthermore, providing assistance and guidance to each investor who intends to open a securities account. The results of the activity show that the opening of stock accounts is divided into 2, namely conventional and sharia, while the documents required for opening include administrative documents in the form of e-KTP, Student Identity Card (for those who are students), 10,000 stamp duty and NPWP. The next requirement that must be completed is the initial account balance of 100,000 which will be sent to the customer's RDN account.
Optimalisasi Keterampilan Akuntansi untuk Meningkatkan Nilai Tambah Mahasiswa di Dunia Kerja Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Rosyadi, M. Syam'un; Musfiroh, Anita; Widoyoningrum, Sri; Rodliyah, Iesyah
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v1i1.7547

Abstract

The Merdeka Belajar Kampus Merdeka policy prepares students to participate in the global economy by encouraging them to learn about various topics outside of their area of competence (Ulum et al., 2023). From the analysis of the partner's situation, the problem faced by partners or the Sharia Economic Law Study Program, namely students of the Sharia Economic Law Study Program, Faculty of Islamic Religion, Hasyim Asy'ari University Tebuireng Jombang, is that the problem of students of the Sharia Economic Law study program is not getting accounting courses so that Students have no knowledge of accounting, whether basic accounting, service company accounting, and preparing financial reports, while one of the profiles of graduates from the Sharia Economic Law study program is to become an accountant, so training is very necessary to increase accounting knowledge. Keywords: Competitiveness, Accounting Skills
PELATIHAN AKUNTANSI PERUSAHAAN DAGANG BAGI MAHASISWA PRODI HES FAI UNIVERSITAS HASYIM ASY’ARI TEBUIRENG JOMBANG Ari Pertiwi, Dwi; Agustina, Rachma; Ardiana, Meta; humaidi, Humaidi; Rodliyah, Iesyah; Sa’adah, Nihayatus; Rosyadi Rosyadi, M. Syam’un
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4466-4473

Abstract

Restrukturisasi kurikulum Prodi Hukum Ekonomi Syariah Fakultas Agama Islam Universitas Hasyim Asy’ari Tebuireng Jombang pada tahun 2020, ketika Kurikulum Merdeka belajar kampus merdeka diberlakukan di Universitas Hasyim Asy’ari, maka ada 2 sks mata kuliah akuntansi yang di hapus. Mata kuliah ini merupakan dasar dalam mempelajari mata kuliah akuntansi syariah. Melihat dari profil  lulusan prodi hukum ekonomi syariah adalah yaitu menjadi praktisi hukum, dewan pengawas syariah, ahli ekonomi islam, analisis keuangan, maka akuntansi sangat penting sekali untuk dipelajari. Selain itu  survey yang dilakukan pada stakeholder, diperoleh hasil bahwa alumni lulusan prodi belum tidak paham dengan akuntansi. Dengan adanya permasalahan tersebut maka diperlukan pelatihan akuntansi sebagai salah satu Solusi dalam menyelesaikan masalah. Pelatihan ini merupakan bentuk pengabdian yang merupakan keberlanjutan dari pengabdian tahun selanjutnya. Pelatihan ini mengambil tema pelatihan akuntansi Perusahaan dagang pada mahasiswa prodi HES FAI Universitas Hasyim Asy’ari Tebuireng Jombang
PENGUNGKAPAN CSR – CORPORATE SOCIAL RESPONSBILTY SEBAGAI UNJUK KINERJA PERUSAHAAN Agustina, Rachma; Putri, Sofie Yunida
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v2i01.249

Abstract

Abstract Corporate Social Responsibility is a form of corporate social responsibility to the surrounding environment. Every company has different motives related to CSR disclosure. This study presents several literature reviews that focus on the relationship between CSR and financial performance. First, the literature used indicates that CSR has a significant impact on financial performance, so indirectly the company seeks financial performance and viability of a healthy (going concern) through the disclosure of CSR. Second, this study also discloses some studies and literature studies which show that CSR disclosure does not have a significant influence on the financial performance of the company. From the various researches the writer tries to examine whether CSR is a show of financial performance that the management attempt to do to the stakeholders. The results show that not all companies are trying to show the company's financial performance through CSR disclosure, because some companies have implemented CSR disclosure but the disclosure has no impact on the financial performance of the company.Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab SosialAbstrak Corporate Social Responsibility merupakan wujud pertanggung jawaban sosial yang dilakukan perusahaan terhadap lingkungan sekitar. Setiap perusahaan memiliki motif berbeda terkait dengan pengungkapan CSR. Penelitian ini menyajikan beberapa tinjauan literatur yang berfokus pada hubungan antara CSR dengan kinerja keuangan. Pertama, literature yang digunakan menunjukkan bahwa CSR memiliki dampak yang signifikan terhadap kinerja keuangan, sehingga secara tidak langsung perusahaan berusaha menunujukkan kinerja keuangan dan kelangsungan hidup perusahaan (going concern) yang sehat melalui pengungkapan CSR. Kedua, penelitian ini juga menengungkapkan beberapa kajian dan studi literature yang menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan. Dari berbagai penelitian tersebut peneliti berusaha untuk mengkaji apakah CSR merupakan unjuk kinerja keuangan yang berusaha dilakukan oleh pihak manajemen kepada para stakeholder. Hasil penelitian menunjukkan bahwa tidak seluruh perusahaan berusaha menunjukkan kinerja keuangan perusahaannya melalui pengungkapan CSR, sebab sebagian perusahaan telah melaksanakan pengungkapan CSR namun pengungkapan tersebut tidak berdampak pada kinerja keuangan perusahaan .Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab Sosial
Smart Financial: Cerdas Merencanakan Keuangan di Era Digital Ardiana, Meta; Pertiwi, Dwi Ari; Agustina, Rachma; Humaidi, Humaidi; Haryanti, Peni; Hidayati, Athi’; Mufarrihah, Iftitaahul
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v10i1.26897

Abstract

Era digitalisasi secara drastis mengubah lanskap bisnis saat ini. Platform digital marketing, e commerce, digital payment dan layanan keuangan digital (FinTech) menjadi bagian tidak terpisahkan dalam operasional bisnis modern. Perkembangan pesat di dunia digital berbagai aplikasi dan perangkat lunak keuangan hadir untuk membantu pelaku usaha dalam mengelola keuangan usaha, akan tetapi masih banyak pelaku usaha yang memanfaatkan kurang maksimal akibat keterbatasan pendidikan, sumber daya, pengetahuan dan ketrampilan. Pengabdian masyarakat ini dirancang untuk meningkatkan literasi keuangan digital pada wali murid SDN Selopanggung I yang sebagian besar adalah wiraswasta. Usaha mereka dibidang pertanian tanaman rosella dan pengolahannya. pelatihan ini berhasil menunjukkan bahwa pencatatan dan pengelolaan keuangan yang baik merupakan fondasi utama keberlangsungan usaha, sekecil apa pun skala usahanya. Perubahan ini tercermin dari peningkatan motivasi peserta dalam pencatatan akuntansi usaha serta membandingkan kinerja usaha secara berkala dan pemanfaatan layanan keuangan digital.
Faktor-faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi (Studi Kasus pada Perusahaan Manufaktur Subsektor Logam dan sejenisnya yang Listing di BEI 2021-2023) Putri, Clarisa Yulia; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 3 (2025): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i3.7191

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan asimetri informasi terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur subsektor logam dan sejenisnya yang listing di BEI Tahun 2021-2023. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan data sekunder dan pemilihan sampel yang digunakan penelitian ini adalah purposive sampling, diperoleh 15 perusahaan yang memenuhi kriteria dengan 3 tahun pengamatan, sehingga sampel penelitian sebanyak 45 perusahaan manufaktur subsektor logam dan sejenisnya di BEI tahun 2021-2023. Teknik analisis data yang digunakan adalah menggunakan metode software SPSS 23. Berdasarkan hasil uji hipotesis, penelitian ini menunjukkan bahwa: Financial distress berpengaruh terhadap konservatisme akuntansi, Asimetri informasi tidak berpengaruh terhadap konservatisme akuntansi.
Co-Authors Abdul Latif Abdul Latif Abdul Latif Abdullah Musaddad Adi Bagus Prakoso Ahmad Nasihuddin Ahmad Rusydan Amirulloh Alviya Rahayu Alviya Rahayu Amirulloh, Ahmad Rusydan Aprilia, Firda Alfaini Ardiana, Meta Ari Pertiwi, Dwi Asyayidah, Khoirunnisak Amalia Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Dwi Ari Pertiwi Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Farihatus Sholihah Farihatus Sholihah Fathulloh, Moh Ferdinata, M. Hendra Fitrotul Hanifah Haryanti, Peni HELMA MEI LINA NURSAVYRA savyra Hidayati, Athi’ Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Ika Rossi Agustin Imam Sopingi Jannah, Siti Fatimatuz Zahrotul Jasika Maulidia Sawitri Khofivah, Lailatul Khusna, Lia Safarotul Krisna Anggraini Laili, Choirun Nisful Lik Anah Maslakha, Siti Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Miftakhul Rohman Rohman Moh Fathulloh Moh. Fathulloh Mohammad Fadlan Ali Mohammad Galih Sidqi Muttaqi Mohammad Galih Sidqi Muttaqi Musfiroh, Anita Muttaqi, Mohammad Galih Sidqi Ningsih, Helis Safitri Purwanti Novia Nur Aini Nur Hikmah Pertiwi, Dwi Prakoso, Adi Bagus Putri, Clarisa Yulia Rahayu, Alviya Rizal Asrifin Rodliyah, Iesyah Rosyadi Rosyadi, M. Syam’un Rosyadi, M. Syam'un Sari, Ajeng Kartika Sawitri, Jasika Maulidia Sa’adah, Nihayatus Siti Fatimatuz Zahrotul Jannah Siti Fatimatuz Zahrotul Jannah Siti Ulfah Rochmawati Sofie Yunida Putri Sri Trisnaningsih Srikalimah Supriyatna Supriyatna Supriyatna Syirin Humairoh Widoyoningrum, Sri Zutiasari, Ika