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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 AKTSAR: Jurnal Akuntansi Syariah 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 Innovation Business Management and Accounting Journal International Journal of Applied Business and International Management Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA
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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SOSIALISASI PENGGUNAAN GADGET TERHADAP SISWA SDN 06 PASIR GAOK Hidayat, Safrudin; Prabowo, Muhammad Aras; Yuliana, Yuliana; Nursaleh, Rama; Mu’minin, Saeful; Rahmah, Nurbaeti; Hidayat, Muhammad Fajri; Zulva, Indana; Sabila, Sabila; Hidayadi, Taufik; Aryani, Habsyah Fitri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54547

Abstract

Gadget merupakan suatu perangkat elektronik yang memiliki banyak fungsi dan manfaat, namun Penggunaan gadget yang berlebihan dapat memberikan dampak dan pengaruh buruk bagi anak-anak baik secara fisik maupun mental. Dampak dan pengaruh yang ditimbulkan dapat berupa dampak positif maupun negatif terhadap perkembangan anak. Oleh karena itu pembatasan penggunaan gadget dalam aktifitas yang positif seperti lebih mendekatkan diri kepada Tuhan dan bermain permainan tradisional diluar rumah. Kehadiran Program pengambian masyarakat ini maka kesimpulan yang dapat diambil dari kegiatan ini diantaranya sebagai berikut diantaranya Kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan gadget pada anak-anak, mendapatkan respon yang antusias dan baik dari para anak-anak sekolah SDN 06 Pasir Gaok yang ada di tempat kami melaksanakan kegiatan kami. Kemudian kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan Gadget pada anak-anak ini yang kami lakukan di Gedung SDN 06 Pasir Gaok, telah terlaksana dengan baik dan dengan adanya kegiatan ini kami sebagai mahasiswa mendapatkan banyak pengalaman baru.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti, Noviyanti; Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Mubayyinah, Fira; Aryani, Habsyah Fitri
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Munir, Ahmad Misbakhul; Prabowo, Muhammad Aras; Khomsatun, Siti; Ahmadi, Lusiana Putri; Aryani, Habsyah Fitri; Hidayadi, Taufik
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
Menumbuhkan Nilai-Nilai Pendidikan Agama Islam dengan Program Pemberdayaan MDT (Madrasah Diniyyah Taklimiyyah) Di Desa Candali Prabowo, Muhammad Aras; Hululudin, Hululudin; Alamsyah, Arif; Ikhwana, Fariha; Allaudza’i, Hanif; Hidayani, Hidayani; Aryani, Habsyah Fitri
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i1.19165

Abstract

This activity aims to improve the quality of Madrasah Diniyah Taklimiyyah (MDT) through empowerment carried out by the Community Service (Pengmas) team at the Indonesian Nahdlatul Ulama University (Unusia). MDT Empowerment is one of the Unaged Community Service programs in 2022. Madrasah Diniyah Taklimiyyah informs the Muslim community about the existence of religious education. In its growth it leads to reform of religious education itself. Madrasah Diniyyah as non-formal education is recognized by the government as stated in Government Regulation No. 55 of 2007 concerning Religion and Religious Education, which is an indication of the government's desire to collaborate with the community in developing religious education. This opens up a wider path for the development and strengthening of religious education carried out by the community through various programs of affirmation, convenience and various supports and assistance. Madrasah Diniyah is one of the characteristics of Islamic religious education which has experienced significant momentum since its inception.
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer Habsyah Fitri Aryani; Mariska Nur Hanifah; Afifah, Sintia Nur; Prabowo, Muhammad Aras
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1832

Abstract

This study aims to analyze the effects of students’ interest and computer anxiety on students’ self efficacy in using the Accurate accounting application. The study is motivated by the growing importance of accounting technology competence in the digital era, where students’ confidence in using accounting software is influenced by psychological factors. The scope of this research is explicitly limited to accounting students who have used the Accurate application in academic coursework, focusing on three main variables: students’ interest, computer anxiety, and self efficacy. A quantitative associative approach was employed, with data collected through questionnaires distributed to accounting students. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that students’ interest has a positive but insignificant effect on self-efficacy (p = 0.242), while computer anxiety has a positive and significant effect on self-efficacy (p = 0.024). Simultaneously, both variables influence self efficacy; however, their explanatory power is relatively low (Adjusted R² = 0.098). These findings suggest that students self efficacy in using the Accurate application is more strongly influenced by their level of computer anxiety than by learning interest alone. Therefore, learning strategies aimed at reducing computer anxiety such as hands on training, intensive guidance, and a supportive learning environment are essential to enhance students self efficacy in accounting technology utilization.  
Co-Authors Afifah, Sintia Nur Ahmadi, Lusiana Putri Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Ansoriyah, Yusri Aryani, Habsyah Fitri Ayu Andini Cucu Nurhayati, Cucu Defita Rahma Desiana, Fitria Auldry Ersyafdi, Ilham Ramadhan Fadillah, Jihan Fadjerini, Lina Noviana Fathur Rohman Fauziyyah, Nurul Fira Mubayyinah, Fira Gilang Permana Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Hanifah, Mariska Nur Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Khomsatun, Siti Krisna Rendi Awalludin Lusiana Putri Ahmadi Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mu’minin, Saeful Muhammad Abduh Muhammad Asdar Prabowo Muhammad Robin Muid N, Abd. Munir, Ahmad Misbakhul Munthazah, Shabrina Mu’minin, Saeful Naif, Naif Nasaruddin Umar, Nasaruddin Noviyanti Noviyanti, Noviyanti Nurhidaya Nurhidaya Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Raya, Ahmad Thib Razik, Muhammad Ashlyzan Rismawati Rismawati Ruli Bestari Sabila, Sabila Sabri, Nur Ain Ayunni Saenong, Farid F. Silvi Aulia Siti Danila Hanipa Siti Khomsatun Sugama, Alviansyah Syahrullah Iskandar, Syahrullah Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Yasoa, Mohd Rushdan Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana