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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi: Media Pengabdian Kepada Masyarakat Bubungan Tinggi: Jurnal Pengabdian Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Wisanggeni : Jurnal Pengabdian Masyarakat International Journal of Applied Business and International Management Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA Aktsar: Jurnal Akuntansi Syariah Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Universitas Nahdlatul Ulama Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Revocation of the Jakarta Student Excellence (KJMU) Card Program for Underprivileged Students Fitria Auldri Desiana; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.055

Abstract

Because of the large number of students or students who want to study in universities, there was the emergence of KJMU social assistance funds or the Jakarta Mahasiwa Unggul card. However, in its implementation, the funds are not right on target or accepted by students who are able to finance their academic needs. This can be seen through the receipt of KJMU who received pocket money from his parents. With the occurrence of the wrong target of the KJMU recipient. There has been an issue of revocation of KJMU receipt funds by the governor of DKI Jakarta, Mr. Heru. This analysis aims to solve the issue of the problem of revocation of the KJMU. The methodology used in this research is the study of literature that includes systematic analysis of various sources such as journals, books, and reports. The results of the analysis found that there was no revocation of KJMU for students who had received funds given by KJMU. However, the governor of DKI Jakarta only records the data of the poor who are suitable in the receipt of KJMU. Students who have received KJMU funds will continue to be financed until they graduate.
The Effect of Corruption in the Mining Sector on State and Environmental Losses (Case Study of PT Timah Tbk) Muhammad Aras Prabowo; Dika Dermawan; Fitria Auldri Desiana; Fira Mubayyinah
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.051

Abstract

The purpose of this research is to determine the problem of the influence of PT Timah corruption on state and environmental losses. The research method used in this research is the literature method, by obtaining research from various sources, with steps such as determining a problem or describing subtopics , looking for sources from previous research, and rearranged it so that it becomes new research. The results of this research show corruption cases involving PT. Timah (Tbk) has shown how illegal and unethical practices in natural resource management can cause huge losses to the country and society. Corruption that occurred at PT. Timah (Tbk) not only resulted in financial losses of 271 trillion rupiah, but also caused significant damage to the environment. This highlights the urgent need for stricter governance, transparency, and accountability in the management of natural resources to prevent further harm to the environment and economic stability.
Financial Ratio Analysis to Measure the Financial Performance of PT Adaro Energy Indonesia Tbk Mariska Nur Hanifah; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik; Mohd Rushdan Yasoa’; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.053

Abstract

This research aims to analyze financial ratios to assess the financial performance of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. This research is a type of quantitative descriptive research using secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) in the form of the Annual Financial Report of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. The data collection technique used in this research is literature study. The results of financial ratio analysis show a generally positive company performance trend. The liquidity ratio increased, indicating the company's ability to meet short-term obligations. The solvency ratio decreased, indicating a reduction in dependence on debt. Activity ratios increased, reflecting effective asset management. The profitability ratio shows efficiency in generating profits from sales, although it still requires improvement in the aspects of return on investment and equity.
The Effectiveness of the Tapera Program in Improving the Welfare of Government Employees: Media Ethnography Analysis Sintia Nur Afifah; Muhammad Aras Prabowo; Asiroch Yulia Agustina; Muhammad Ashlyzan Razik
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.057

Abstract

The Public Housing Savings Program (Tapera) is an Indonesian government initiative to improve the welfare of the community, especially government employees, by providing access to affordable housing. Even though it has been running for several years, the effectiveness of this program is still being debated. This research aims to analyze the effectiveness of implementing the Tapera Program in improving the welfare of government employees. The research gap phenomenon that is the background for this research is the gap between program objectives and the reality of its implementation, such as low levels of participation and problems in financial management. The research method used is an ethnographic media study, by analyzing online news and discussions related to the Tapera Program. The research results show that although the Tapera Program has great potential in improving the welfare of government employees, its implementation still faces various challenges that need to be overcome to increase its effectiveness.
The Role of Financial Services Authority in Monitoring Fraud in the Capital Market Adzra Nazhifah; Muhammad Aras Prabowo; Kartini Laras Makmur
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.056

Abstract

Economic growth is supported by the expansion and development of Indonesia's capital market, under certain conditions. Investors are concerned about actions that could harm the Indonesian capital market. With its authority, Financial Services Authority (OJK) oversees stock market activities. This study aims to examine the conditions that occur in the Indonesian capital market and the role of the OJK in overseeing and regulating it. Descriptive qualitative research methodology was used, and literature review was the means of data collection. For analysis, the study utilized literature sources. The research findings show how OJK was used to oversee the Indonesian stock market between 2020 and 2023. In 2020, there were 4 stipulations set, followed by 110 stipulations in 2021, 162 exams with 54 penalties in 2022.
Perception Analysis of the 24-Hour Operation Ban on Madura Stalls Vita Febria Mutia Zein; Muhammad Aras Prabowo; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.031

Abstract

Analyzing the potential impact of the 24-hour operational ban on stalls madura on the socioeconomic dynamics of the community, especially in the Matraman area in central Jakarta, is the main objective of this research. Researchers envision Jakarta as a benchmark, if the 24-hour operational ban policy for Madura stalls is implemented nationally. So that this research can provide an overview of the impact that will occur if the policy is implemented. Through data collection, both in the form of previous research on related themes and data from interviews with madura shop owners at the research location, it becomes a source of reference in compiling this research. The results of adjustments to the data and facts show that there is a suspicion of a conflict of interest by the government in initiating the policy. Therefore, due to the economic and social impacts caused by injustice, a more massive government role is needed.
Strengthening Financial Governance at Rt 07 Rw 03 Level, Krendang Village, Tambora District, West Jakarta Muhammad Aras Prabowo; Bayu Rahman; Siti Danila Hanipa
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.003

Abstract

The research objective of this service activity is to improve the skills and knowledge of RT administrators in managing finances effectively and transparently, so that they are able to record and report financial transactions better using tools such as Microsoft Excel. This article presents community service activities in the form of financial management training for RT (Rukun Tetangga) in Tambora District, West Jakarta. The training aims to improve the skills and knowledge of RT administrators in managing finances effectively and transparently. The training method consists of four stages, namely socialization, practice, monitoring and evaluation. The results of the training show that residents better understand the concept of financial management and can apply it in practice. They can also use Microsoft Excel to create simple worksheets for recording and reporting financial transactions. This training was well received by residents and was considered a success.
Perspective of the Accountant's Code of Ethics on Weton Market Characteristics According to Cultural Beliefs Habsyah Fitri Aryani; Siti Nur Hanifa; Muhammad Aras Prabowo
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.004

Abstract

This research aims to find out and understand the accounting code of ethics. The accounting code of ethics is a set of principles and standards designed to serve as guidelines for accountants to behave professionally and responsibly in carrying out their duties. The accounting code of ethics consists of five accounting principles. including objectivity, integrity, confidentiality and professional behavior, competence and professional prudence. These five basic principles can be internalized into the character of market days according to Javanese cultural beliefs. The market day consists of five days, namely legi, pahing, pon, wage, and kliwon. The five market days have different characteristics. The characteristics of each market day can be used as role models for an accountant in carrying out professional duties and responsibilities. This research uses a literature review study with an explanation of each basic principle of accounting professional ethics which is then internalized into the weton character of Javanese cultural market days.
The Effect of Increased Prices of Basic Materials on the Consumption of Children in Boarding Houses (Case Study of Accounting Students of Unusia 2022) Muhammad Aras Prabowo; Sindi Prihatini; Vita Febria Mutia Zein
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.005

Abstract

Rising prices of basic commodities have become a major concern among Indonesians. Price spikes in basic foodstuffs such as rice, cooking oil and vegetables not only impact the macro economy but also have direct implications for the daily lives of individuals, especially boarding school children who often have to struggle with limited income to meet their daily needs. The purpose of this study is to determine whether the increase in the price of basic commodities affects the consumption of boarding students (Case Study of Students of Accounting Department Unusia 2022). In this research, the author applies the interview method, which is a communication process between the interviewer and the interviewee or participant. Interview is one of the data collection techniques commonly used in qualitative research. The results of this study indicate that price increases significantly reduce the consumption of boarding students, this means that the effect of price increases is quite large and consistent across the various samples taken, so it can be concluded that price increases do have a real and meaningful impact on the consumption of boarding students.
The Implementation of Pesantren Accounting at the Management of Darul Ulum Medali Islamic Boarding School in Lamongan City Muhammad Aras Prabowo; M Ridho Malik Ibrahim; Mariska Nur Hanifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.006

Abstract

The implementation of the Accounting Guidelines for Pesantren in 2018 has greatly supported the management of Islamic boarding schools in Lamongan Regency in preparing financial reports. Pesantren is a non-profit institution that does not seek profit by increasing surpluses, receiving donations, or assistance from individuals or groups. The purpose of this study is to assess the effectiveness of implementing accounting rules for Pesantren to improve the quality, especially in the financial reports of the management of Darul Ulum Medali Islamic Boarding School. The method used in this study is a literature review taken from journals in full-text format that can be accessed, and assisted by using a descriptive approach in qualitative methods. Data is presented in descriptive format, analyzed, and conclusions drawn. Through this study, it is hoped that knowledge on how to prepare financial reports for the management of Darul Ulum Medali Islamic Boarding School in accordance with the Accounting Guidelines for Pesantren can be obtained.
Co-Authors Abd. muid N Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Ahmad Thib Raya Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Aryani, Habsyah Fitri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asiroch Yulia Agustina Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati Defita Rahma Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitria Auldry Desiana Fitriah Ulfah Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Ilham Ramadhan Ersyafdi Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti khusnul khotimah Khusnul Khotimah Kurnia Syafa Salsabila Lina Noviana Fadjerini Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lutfa, Asna M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohammad Zuhdi Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Munir, Ahmad Misbakhul Mu’minin, Saeful Naif Naif Nasaruddin Umar Noviyanti Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Saifuddin Zuhri Shabrina Munthazah Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti khomsatun Siti Khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yasik, Fatkhu Yuliana Yuliana Zakiyatun, Amita Zulva, Indana