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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Masyarakat Formosa (JPMF) Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan International Journal of Economics, Commerce, and Management
Komarudin, Mochamad Fahru
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON anti, Pebri; Ismail, Tubagus; Muchlish, Munawar; Komarudin, Mochamad Fahru
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.9126

Abstract

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.
STRATEGI PENGEMBANGAN TEMPAT WISATA RELIGI UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI GUNUNG SANTRI DESA BOJONEGARA KECAMATAN BOJONEGARA KABUPATEN SERANG BANTEN Abdul Bahits; Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v6i2.593

Abstract

AbstrakPemerintah daerah Kabupaten Serang terus berusaha untuk mengembangkan sektor wisata, salah satunya pengembangan kawasan wisata religi gunung santri yang terletak di Desa Bojonegara Kecamatan Bojonegara Serang.Namun sampai saat ini pengelolaan kawasan wisata religi gunung santri belum optimal, sarana dan prasarana yang belum memadai. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisa strategi pengembangan yang tepat yang dilakukan oleh Kantor Dinas Pariwisata Kabupaten Serang, Desa Bojonegara, pengelola dan warga sekitar Bojonegara dalam pengembangan wisata religi Gunung Santri sebagai kawasan strategi wisata religi.Metode yang digunakan dalam penelitian ini adalah Metode Kualitatif deskriptif melalui proses observasi, wawancara dan dokumentasi.Analisa yang digunakan adalah analisis SWOT dengan menganalisa kekuatan, kelemahan, peluang dan ancaman yang di miliki kawasan wisata religi gunung santri. Hasil dari penelitian ini menunjukan bahwa perlu adanya penerapan beberapa strategi pengembangan diantaranya yaitu strategi pengembangan potensi wisata religi, pengembangan sumber daya manusia, strategi pengembangan sarana dan prasarana, strategi pengembangan kelembagaan, strategi promosi yang tepat sasaran. Diharapkan dengan penerapan beberapa strategi pengembangan tersebut diatas bisa memberikan perubahan ke arah yang lebih baik dalam pengelolaan wisata religi gunung santri yang ada di Desa Bojonegara Kecamatan Bojonegara  Serang, sehingga kunjungan wisatawan dalam hal para peziarah bisa meningkat dengan demikian secara tidak langsung bisa meningkatkan perekonomian masyarakat Desa Bojonegara Kecamatan Bojonegara Kabupaten Serang Banten.Kata Kunci: Strategi, Pengembangan, Wisata, Religi.AbstractThe local government of the Serang Regency continues to strive to develop the tourism sector, one of which is the development of the religious tourism area of the mountain santri which is located in Bojonegara Village, Bojonegara Serang District. However, until now the management of the religious tourism area of Mount Santri has not been optimal, the facilities and infrastructure are inadequate. The purpose of this study is to determine and analyze the strategy for developing religious tourism in Mount Santri. The informants in this study were determined using the snowball sampling technique. The analytical method used is a SWOT analysis by analyzing the strengths, weaknesses, opportunities, and threats of the religious tourism area of the mountain santri. The results of this study indicate that it is necessary to implement several development strategies including strategies for developing the potential for religious tourism, human resource development, strategies for developing facilities and infrastructure, strategies for institutional development, and promotion strategies that are right on target. It is hoped that the implementation of some of the aforementioned development strategies can provide a chance for a better direction in the management of religious tourism of the mountain santri in Bojonegara Village, Bojonegara Serang District so that tourist visits in terms of pilgrims can increase thereby indirectly increasing the economy of the Village community. Bojonegara, Bojonegara District, Serang Regency, Banten.Keywords: Strategy, Development, Tourism, Religion.
INVESTIGASI MINAT STUDI BREVET PAJAK PADA MAHASISWA AKUNTANSI DI STIE BINA BANGSA Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.453 KB) | DOI: 10.35448/jrat.v11i1.4210

Abstract

The purpose of this study was to investigate the influence of career motivation and motivation analysis of interest in the study of brevet tax on students semester 7 Accounting academic year 2016/2017 at STIE Bina Bangsa. Research done in the environment STIE Bina Bangsa. These studies use quantitative methods (questionnaire). The population in this research 274 students. With a sample of as many as 100 students. Sample collection method using the technique of Accidental sampling. Data analysis technique used was multiple linear regression analysis. Based on the results of hypothesis testing on this research shows that economic motivation and career motivation to study interest Tax Brevet. This has the sense that career motivation to get the job interest to be eligible to study tax brevet. So did the economic motivation to be able to have an economic life be eligible without relying on others to study interest brevet. 
PENDAMPINGAN PENERAPAN STRATEGI PENGEMBANGAN DALAM PENGELOLAAN DAN PEMANFAATAN EKOSISTEM MANGROVE SEBAGAI DAERAH EKOWISATA BERBASIS MASYARAKAT DI DESA LONTAR KABUPATEN SERANG Khaeruman Khaeruman; Ade Fauji; Syamsul Hidayat; Ombi Romli; Mochamad Fahru Komarudin; Yuliah Yuliah; Suflani Suflani
Indonesian Collaboration Journal of Community Services Vol. 2 No. 2 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i2.72

Abstract

The aim of this program is to improve the skills and sensitivity of the team of practitioners in the design of concepts and strategies in the management and use of mangrove forest ecosystems as a field of community-based ecotourism. Output targets include; Increased knowledge about the potential of mangrove ecosystems that have the value of environmental services that can be managed and used as an ecotourism field in accordance with community participation and empowerment. With the implementation of this program, a form of strategy is obtained in the management and use of community-based mangrove ecosystems and assistance for local government programs in the context of mangrove ecosystem preservation that have been regulated in regional regulations on the management and preservation of mangrove ecosystems. The method of implementing the program concerns the potential of forest areas that can be used as ecotourism areas in this case, the village government of Serang Regency, Tirayasa District, direct observation and documenting the location of mangrove ecosystem areas, plan interviews concerning the management and use of mangrove ecosystems as a field of community-based ecotourism, and socialization of mangrove ecosystem management and use as an ecotourism field based on community strengthening and  Institutional. The results of the program obtained consist of a plan to manage and use the mangrove ecosystem as a community-based ecotourism field. This design will be a model that can be used by partners in this case the Lontar village government in Tirayasa District, Serang Regency in the development of mangrove ecosystems as an ecotourism area. The design to explore the management of plans and the use of mangrove ecosystems as ecotourism areas has been socialized by community leaders, youth leaders and village governments
EDUKASI PEMBUKUAN UMKM RM SATE BEBEK H. SYAFE’I CIBEBER DENGAN APLIKASI BERBASIS DIGITAL Ahmad Mukhlis; Mochamad Fahru Komarudin; Aan Wahyu Purnomo; Thessa Amalia; Rendi Halomoan
Indonesian Collaboration Journal of Community Services Vol. 2 No. 3 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i3.84

Abstract

. Syafe'I Restaurant is a pioneer in the menu of satay and duck soup which are typical foods from Cibeber, Cilegon Banten, which was founded in 1977 until now in their daily lives they still use manual and traditional bookkeeping. KKM-PkM collaboration of students and lecturers at Bina Bangsa University tries to educate digital bookkeeping based on the BukuKas application to further increase the effectiveness and ease of producing financial reports so that strategic decisions can be made to win competition in the millennial era.
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL INTERVENING Fitri Yuliani; Mochamad Fahru Komarudin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.59

Abstract

The phenomenon that needs to be studied in manufacturing companies is that the company's profit falls inversely proportional to the revenue that has risen significantly. The research used quantitative methods, using path analysis with the IBM SPSS Statistics program version 22. The population in this study is the financial statements of PT Ultra Jaya Milk Industry & Trading Company Tbk. The sample in this study is a quarterly financial report in the form of production costs, operational costs, sales volume and net profit of the company in 2011-2019, amounting to 36 samples. The results of this study show that partially production costs and operating costs have a direct positive effect on net profit. Based on the results of the analysis of the production cost line and operating costs, it does not indirectly affect net profit through sales volume as an intervening variable, because the value of the direct influence of production costs and operating costs on net profit is greater than the value of the indirect influence between production costs and operating costs on net profit through sales volume
Development of Financial Management and Production Process for Bag Craft SME Workers in Serang Regency Andreas Tri Panudju; Rina Nopianti; Mochamad Fahru Komarudin; Leni Triana; Prastika Tjeng Suwandi
Jurnal Pengabdian Masyarakat Formosa Vol. 2 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v2i2.3833

Abstract

The development of SMEs through a business empowerment approach needs to pay attention to social and cultural aspects in each region. Based on the analysis of the needs of each UKM and the agreement between the service team and the partner UKMs, the target to be achieved in implementing the service program in the context of solving partner problems is how to improve bookkeeping including aspects of inventory lists, initial balance sheets, diaries, purchase books, books sales, book inventory, calculate profit and loss, make a final balance sheet and be able to calculate the cost of production per unit based on orders or other products, add product types and diversify product designs, and procure machinery ergonomic sewing for SME partners.
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN FINANCIAL MANAGEMENT IN CILEGON CITY HOUSEHOLD SMEs Mochamad Fahru Komarudin
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.139

Abstract

The application of an accounting information system (SIA) to MSMEs can provide significant benefits in financial management. However, with advances in information and communication technology, more and more SMEs are starting to switch to using an accounting information system (AIS) to simplify their financial management. The use of SIA will help MSMEs to save time and costs spent on financial management, and make it easier to make more informed business decisions because they have easier and faster access to company financial information. In this study, it was found that SIA can increase the effectiveness, efficiency, and accuracy in storing financial information needed by MSME owners in making decisions. Several other benefits of applying SIA to MSMEs. Overall, the application of SIA to MSMEs can help improve financial management effectively and efficiently, and can provide significant benefits for companies in the long term. However, there are still many MSMEs that experience difficulties in implementing SIA due to limited funds, limited human resources, and a lack of understanding about the benefits of using SIA. Therefore, the government and related institutions need to provide guidance and support to SMEs in terms of developing and implementing an SIA in order to improve the quality and effectiveness of corporate financial management
THE EFFORTS TO DEVELOPMENT OF BUSINESS INNOVATION BY MICRO SMALL AND MEDIUM (MSMES) THE TASTY CAKE MBAK YUL IN PANDEGLANG BANTEN Raden Irna Afriani; Yuliah Yuliah; Hafidz Hanafiah; Ihwan Satria Lesmana; Khaeruman Khaeruman; Ina Khodijah; Mochamad Fahru Komarudin
International Journal of Engagement and Empowerment Vol. 3 No. 1 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i1.100

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that have a small scale with a limited number of employees and relatively low turnover. MSMEs are often owned and run by the owners themselves or on a family scale. The decline in consumer purchasing power is a major challenge for MSME players. However, online sales can be an opportunity to survive this pandemic. Considering that there are still many MSMEs who do not understand online sales, empowering them to try online markets and to compare superior products is very important. By using and managing the right digital media, economic actors should be able to increase public interest in their products. The approach used in this community service, namely direct assistance to the field in developing MSME business innovation, is a very effective step to increase brand awareness and assist business actors in developing offline marketing strategies. Several points that can be applied in this approach, namely: innovation development, offline promotion: direct assistance, sharing best practices, evaluation and follow-up support. The MSME assistance activity at the Kue Enak location, Pandeglang Regency, Banten Province consists of several stages involving interviews with business owners and the community service team. The steps that can be followed in this mentoring process are: Interviews with Business Owners, Making Snack Box Orders, Making Banners and Price Tags, Training on Marketing and Branding, Evaluation and Follow Up. Through this assistance, it is hoped that Cake Delicious business owners can increase public interest in their products, strengthen brand awareness, and maximize sales opportunities online and offline
Pengaruh Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Pemoderasi Umur Perusahaan Rina Nopianti; Mochamad Fahru Komarudin; Leni Triana
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1607

Abstract

This study aims to explore how leverage and liquidity affect the value of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Firm age is also considered a moderating variable in the analysis, using a sample of 15 companies using SPSS 23.0 for quantitative data analysis. Secondary data were used which were obtained from annual reports taken from the respective company websites and the website of the Indonesia Stock Exchange (IDX). The research population consists of banking companies listed on the IDX in the 2018-2022 period. The results of the study found that leverage has a significant negative effect on firm value, while the liquidity ratio has no significant effect. In addition, firm age was found to moderate the relationship between leverage and firm value, but not the relationship between liquidity and firm value. The analysis shows that the combined leverage ratio and liquidity account for 81.9% of the variance in firm value, with the remaining 18.1% being influenced by other variables not included in the study. It can be concluded that leverage has a significant negative effect on firm value, while liquidity has no impact on firm value. In addition, firm age can moderate the relationship between leverage and firm value, but not moderate the relationship between liquidity and firm value in companies listed on the Indonesia Stock Exchange. This study provides valuable insights, emphasizing the importance of firm age as a moderating variable in the relationship between leverage and firm value.
Co-Authors Aan Wahyu Purnomo Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Asarah Asarah Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Fauji, Ade Fitri Yuliani Hafidz Hanafiah Ibrohim Idayu, Riyanthi Ihwan Satria Lesmana Ina Khodijah Ina Khodijah Jayawarsa, A.A. Ketut Kemal Firdaus Khaeruman Khodijah, Ina Leni Triana Leni Triana LENI TRIANA, LENI Lesmana, Ihwan Satria Martinus Rambe Purba Mohamad Husni Mohamad Husni, Mohamad Munawar Muchlish Nopianti, Rina Nurlita Hairunnisa Nur’anah, Nur’anah Ombi Romli Panudju, Andreas Tri Pebrianti Pebrianti, Pebrianti Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rendi Halomoan Rezky, Reditya Putra Octevio Romli, Ombi Salapudin, Salapudin Siti Nazihah Mahfudah Suflani Suganda, Ahmad Sukmawan, Irwan Suwandi, Prastika Tjeng SYAMSUL HIDAYAT Tabroni Thessa Amalia Tubagus Ismail Umayah, Umi Kulsum umi faridah Yuliah Yuliah Yus Resya Adesta