Article Per Year (5 Year)
p-Index From 2020 - 2025
8.032
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Equilibrium EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Ranah: Jurnal Kajian Bahasa JOURNAL OF APPLIED ACCOUNTING AND TAXATION Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Eksplorasi Akuntansi (JEA) El-Mujtama: Jurnal Pengabdian Masyarakat Balance: Journal of Islamic Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Ekonomi Bisnis DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pengabdian Masyarakat dan Lingkungan IPSAR (International Public Sector Accounting Review) Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) Balance: Journal of Islamic Accounting Jurnal Pengabdian Masyarakat Al-Fatimah JURALINUS
Junjunan, Mochammad Ilyas
UIN Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 2   3   4   5   6 
PENINGKATAN KUALITAS PRODUK USAHA MIKRO, KECIL, MENENGAH MELALUI SERTIFIKASI HALAL DAN NIB DESA SENDURO Mujayaroh, Anisa Lekha; Syauqiyah, Ayuning Tyas Syifaus; Khofifah, Imroatul; Junjunan, Mochammad Ilyas; Asegaf, M. Maulana; Jannah, Binti Shofiatul
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.6351

Abstract

This service activity explains assistance with halal certification and the creation of Business Identification Numbers (NIB) for Micro, Small and Medium Enterprises in increasing the marketing of local superior products in Senduro Village, Senduro District, Lumajang Regency. Seeing that there are many MSMEs in Senduro village that are not yet halal certified, the Uinsa KKN student team assisted in making Halal Certification through the SiHalal system and making NIB through the Online Single Submission System. This mentoring activity aims to assist MSME actors in improving business products through halal certification and making NIB. This assistance was welcomed by MSME actors because this assistance was able to increase product promotion and increase consumer confidence in the products produced. This assistance uses the Asset Based Community Development (ABCD) method. This method focuses on the assets and strengths that society has. The result of this halal MSME assistance activity is that it is able to increase the awareness of business actors in implementing a halal guarantee system for their business products as well as registering business units in the halal certification process through the Food, Drug and Cosmetic Study Institute of the Indonesian Ulema Council (LPPOM MUI). With the assistance of Halal Certification and the making of NIB, the community can find out about business legality. This mentoring activity really educates business people to get halal and tayyib products. The level of satisfaction of MSME actors with this assistance reached 97%.
Moderasi CSR Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Ningtias, Novia Siswari; Junjunan, Mochammad Ilyas; Buchori, Imam; Rahayu, Hastanti Agustin; Muflihin, Mohammad Dliyaul
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i2.4370

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan populasi perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sample sebanyak 70 perusahaan. Penelitian ini menggunakan uji data Moderate Regression Analysis (MRA) dengan alat uji SPSS 27. Hasil temuan menunjukkan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, sama halnya dengan CSR yang tidak berpengaruh terhadap nilai perusahaan. CSR dalam pengaruh kinerja lingkungan terhadap nilai perusahaan bukan merupakan variabel moderasi sehingga tidak dapat memoderasi pengaruh kinerja lingkungan terhadap nilai perusahaan. Program kelestarian lingkungan yang diberikan masih relatif sedikit sehingga tanggung jawab sosial terhadap lingkungan masih belum menjadi hal yang penting diperhatikan investor sebelum melakukan investasi.
Pendampingan UMKM dalam Meningkatkan Pemasaran Produk Unggulan Lokal Melalui Festival Senduro Sedulur di Lumajang Lumiasari, Fika; Aisyah, Nora; Pristiwianti, Silviana Amelia; Wafa’, Nafisatul; Junjunan, Mochammad Ilyas; Asegaf, M. Maulana
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2024): Mei 2024
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v8i1.7262

Abstract

Kegiatan pengabdian ini menjelaskan tentang peran Festival Senduro Sedulur dalam meningkatkan pemasaran produk unggulan lokal di Desa Senduro Kecamatan Senduro Kabupaten Lumajang. Desa Senduro memiliki potensi serta aset yang beragam, seperti aset alam, manusia, dan infrastruktur. Melalui aset tersebut masyarakat dapat memanfaatkannya secara maksimal sehingga mampu meningkatkan perekonomian. Tujuan utama pengabdian ini dilakukan untuk menghubungkan aset dan mimpi yang diinginkan dalam meningkatkan pemasaran produk unggulan khas Desa Senduro. Metode pengabdian ini adalah menggunakan metode pendekatan ABCD (Asset Based Community Development) yakni metode yang fokus pada aset untuk dikembangkan sehingga dapat mempengaruhi tingkat perekonomian masyarakat. Hasil pendampingan ini adalah meningkatnya pengetahuan pelaku UMKM (Usaha Mikro Kecil Menengah) dalam membuat akun sosial media dan E-commerce seperti akun Shopee dan Tik-Tok. Dalam mening­katkan pemasaran produk UMKM unggulan Senduro, yang dilakukan adalah membuat katalog produk UMKM unggulan khas Senduro, pendampingan pembuatan logo, desain produk, pembuatan NIB, sertifikasi produk halal, dan mengadakan kegiatan yang belum ada sebelumnya untuk menarik wisatawan dalam dan luar negeri yaitu melalui Festival Senduro Sedulur. Dengan diselenggarakannya festival yang dapat dilaksanakan setahun sekali sesuai Surat Keputusan Pemerintah yang telah disepakati, diharapkan dapat membangun dan mewadahi UMKM Senduro sehingga mampu bersaing menciptakan inovasi produk lokal yang lebih baik dengan beberapa kategori penilaian dan nantinya layak untuk dimasukkan dalam pusat toko oleh-oleh khas Senduro.
Penguatan Kesadaran Perbaikan Lingkungan melalui Participatory Action Research Dusun Gedok Wisata B29 Farida, Laili Nur; Chomsa, Diah Agustina; Hidayati, Nurul; Munir, Sirojum; Asegaf, Muhammad Maulana; Junjunan, Mochammad Ilyas
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.5127

Abstract

One of the interesting tourist destinations in Lumajang Regency is B29 Tourism Village in Argosari Village, Senduro District. From here, visitors can enjoy views of Mount Bromo, the highest peak in the Sand Sea area, which is located about 40 kilometers from Lumajang City and has a height of about 2900 meters above sea level. Argosari Village also has amazing natural beauty, making it an attraction for tourists. The Lumajang Regency Government has a policy that regulates the tourism sector through the cultural tourism office. Garbage is a common problem for the wider community, especially in the people of Gedok Hamlet, Argosari Village, Senduro District, Lumajang Regency. The unavailability of trash bins has led to the habit of burning garbage which can cause air pollution, and throwing garbage in vacant land or ravines which can cause environmental damage. This service focuses on the waste problems that occur in Gedok Hamlet, to reduce littering we provide several trash cans that can be useful for Gedok Hamlet residents to dispose of waste in its place. This service uses the PAR (Participatory Action Research) method, which involves community participation through interviews and observations of the community around Gedok Hamlet as a data source. This service aims to provide benefits and good impacts on waste problems that occur both in Gedok Hamlet and in the wider community, so that they understand the impact of waste on the environment and health.
Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Pertambangan BEI 2020-2022 Dwimartha, Annisa Rizky; Aripratiwi, Ratna Anggraini; Junjunan, Mochammad Ilyas
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6876

Abstract

This research aims to determine the factors that influence tax avoidance, as a result of the many tax avoidance practices. Factors that influence tax avoidance are debt equity ratio, return on asset, and return on equity. This research uses quantitative research methods, with the population being mining companies listed on the BEI in 2020-2022. The total sample was 28 companies using the purposive sampling method. The data analysis technique used is multiple linear regression with the E-views version 12 program. The results of the research show that only the debt equity ratio variable has an effect on tax avoidance, while return on asset and return on capital used have no effect on tax avoidance in mining companies listed on the IDX for the 2020-2022 period.
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING: (Studi Empiris Pada Perusahaan Yang terdaftar Di BEI Indeks LQ45 Pada Tahun 2019-2022) Hayatul Afiyah; Binti Shofiatul Janna; Mochammad Ilyas Junjunan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5122

Abstract

Penelitian ini bertujuan untuk menguji green accounting dan kinerja lingkungan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan LQ45 tahun 2019-2022. Jenis penelitian ini yaitu penelitian kuantitatif deskriptif Hasil penelitian ini menunjukan bahwa green accounting dan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, tetapi profitabilitas berpengaruh terhadap nilai perusahaan. Green accounting berpengaruh terhadap profitabilitas, sedangkan kinerja lingkungan tidak berpengaruh terhadap profitabilitas. Profitabilitas tidak memiliki pengaruh untuk memediasi green accounting tetapi ada pengaruh dalam memediasi kinerja lingkungan terhadap nilai perusahaan.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA BERDASARKAN VALUE FOR MONEY Lating, Ade Irma Suryani; Kusumandaru, Hayudian; Junjunan, Mochammad Ilyas; Wany, Eva
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 1 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i1.2340

Abstract

Penelitian ini bertujuan menganalisis bagaimana pengelolaan keuangan desa di Desa Spande dengan prinsip value for money. Metode penelitian ini menggunakan pendekatan kualitatif. Objek penelitian dilakukan di Desa Sepande Kecamatan Candi Kabupaten Sidoarjo dengan teknik pengumpulan data wawancara, observasi, dokumentasi. Data dianalisis menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Informan dalam wawancara pada penelitian ini diantaranya kepala desa, kepala urusan di bidang keuangan, perencanaan, ketua BPD dan tokoh masyarakat sedangkan data sekunder berupa struktur perangkat desa, dan berbagai peraturan realisasi pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan desa dalam APBDesa di Desa Sepande melalui beberapa tahap yaitu tahap perencanaan, pelaksanaan, pelaporan, penatausahaan, dan pertanggungjawaban. Transparansi telah sesuai Permendagri nomor 113 Tahun 2014 serta didukung dengan keterbukaan informasi keuangan yang telah dilakukan oleh pemerintah desa melalui media informasi serta dilakukannya musyawarah bersama dengan perwakilan warga desa. Berdasarkan prinsip value for money, pengelolaan keuangan desa telah memenuhi kriteria ekonomis dengan hasil perhitungan sebesar 96%. Selain itu, kriteria efisien dengan hasil perhitungan sebesar 96% dan mendapatkan kriteria efektif dengan perhitungan sebesar 100%. Dengan demikian, hasil penelitian menggambarkan bahwa tujuan pelaksanaan dan penerapan value for money pada Desa Sepande telah tercukupi yaitu menjamin dilakukannya pertanggungjawaban publik oleh lembaga pemerintah kepada masyarakat.
ACTIVITY BASED COSTING METHOD: DETERMINING THE UNIT COST OF HOSPITALS IN SIDOARJO REGENCY Widiawati, Widiawati; Junjunan, Mochammad Ilyas
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.9233

Abstract

This study aims to find out how to analyze the activity-based costing method in calculating unit costs at Sidoarjo district hospital. This study emphasizes the concept of activity-based costing in setting rates for hospital inpatient classes based on unit cost calculations. This study uses a descriptive qualitative approach research method. Data obtained by observing and documenting. Test the validity of the data using triangulation and data sources. Then the data analysis technique used in this research is qualitative analysis of interactive models from Miles and Huberman. The results of the study show that in calculating hospitalization rates using the activity-based costing method and traditional methods there are differences in the number of rates set, resulting in differences in several classes, namely Super VVIP B class and class III. Even though some classes get insurance from outside parties, there are still some classes whose rates are cheaper when calculated using traditional methods. This is due to the large number of inpatients who choose class I over other classes, due to differences in facilities. The implication of this study is the difference in the overhead costs for each product or inpatient class, in the traditional method the overhead costs for each inpatient room are only charged to one cost driver. Whereas in the activity-based costing method, overhead costs are charged to each product or inpatient room with several cost drivers.
Multilingualisme dan Kesetiaan Berbahasa Indonesia: Studi Lanskap Linguistik di Ruang Publik Pamekasan, Madura Agus Purnomo Ahmad Putikadyanto; M. Arifin Alatas; Albaburrahim Albaburrahim; Mochammad Ilyas Junjunan
Ranah: Jurnal Kajian Bahasa Vol 13, No 1 (2024): Ranah: jurnal Kajian Bahasa
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/rnh.v13i1.4584

Abstract

This study aims to describe the types of languages used and the loyalty to the Indonesian language in public spaces in Pamekasan. The research data consists of 704 linguistic objects in public spaces in Pamekasan such as street names, brand names, and business establishments, names of places of worship, names of trade complexes, names of offices, names of educational institutions, names of hospitals, building names, organization names, names of public facilities, road signs, and banners and product service advertisements. The results revealed the use of multiple languages in public spaces in Pamekasan, with eight language variations, including Indonesian, Indonesian and English, Indonesian and Arabic, English, Indonesian and Javanese, Indonesian and Madurese, Madurese, and other languages. Language loyalty to Indonesian in public spaces in Pamekasan was found to be relatively high, with pure Indonesian language use at 63%, Indonesian and other languages at 28%, and the use of regional and foreign languages at 9%. AbstrakPenelitian ini bertujuan untuk mendeskripsikan jenis bahasa dan bagaimana kesetiaan berbahasa Indonesia di ruang publik Pamekasan. Data penelitian ini sejumlah 704 objek linguistik di ruang publik Pamekasan seperti nama jalan, merk dagang & lembaga usaha, nama tempat ibadah, nama kompleks perdagangan, nama perkantoran, nama lembaga pendidikan, nama rumah sakit, nama gedung, nama organisasi, nama fasilitas umum, nama rambu umum & penunjuk jalan, dan nama spanduk dan iklan layanan produk. Hasilnya ditemukan multilingualisme penggunaan bahasa di ruang publik Pamekasan dengan 8 jenis variasi bahasa yakni bahasa Indonesia, bahasa Indonesia & Inggris, bahasa Indonesia & Arab, bahasa Inggris, bahasa Indonesia & Jawa, bahasa Indonesia & Madura, bahasa Madura, dan bahasa lainnya. Kesetiaan berbahasa Indonesia di ruang publik Pamekasan ditemukan masih cukup tinggi. Penggunaan bahasa Indonesia murni ditemukan sebanyak 63%, bahasa Indonesia dan bahasa lain 28%, dan bahasa daerah dan bahasa asing sebanyak 9%.
Analysis of Marketing Strategy and Break-Even Points of Cassava Leaf Chips for MSMEs in Alaspandan Aliph Erwansyah; Mochammad Ilyas Junjunan
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 1 No. 2 (2024): Edisi II, December 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro and medium-sized enterprises are important in driving the local economy, especially in rural areas such as Alaspandan Village, which has natural potential in cassava leaves. Processing cassava leaves into chips produces added value and opens up employment opportunities for the local community. This study analyzes the marketing strategy and calculation of the Break-Even Point (BEP) in the "Alspand" cassava leaf chips MSME in Alaspandan Village, Pakuniran District, Probolinggo. Using qualitative methods and descriptive analysis, data were obtained through interviews and direct observation of the production and marketing processes. The study results indicate that marketing strategies based on marketing mixes including distribution, price, promotion, and products still need improvement. The use of social media is recommended to expand promotions. Meanwhile, the BEP calculation shows that MSMEs must sell 275 kg of chips or achieve a sales value of IDR.3.055.555 to reach the break-even point. These results serve as a reference for MSMEs in developing effective pricing and marketing strategies to increase sales and profitability. This study contributes by guiding MSMEs in making strategic decisions that are oriented toward sustainable business development
Co-Authors ., Nufaisa Achmad Room Fitrianto Ahmad Warid Asy'ari Ainurrohman, Ahmad Miftah Aisyah, Nora Ajeng Tita Nawangsari Albaburrahim Albaburrahim Ali Ridho Syafi'i Ali Ridho Syafi'i Aliph Erwansyah Alya Zulfana Ana Toni Roby Candra Yudha Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Hayatul Afiyah Husna, Salma Marhamni Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Jannah, Binti Shofiatul Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian Lating, Ade Irma Suryani Lumiasari, Fika M. Alfan Nashrullah M. Arifin Alatas M. Luthfillah Habibi M. Maulana Asegaf Maduta, Santi Riskining Wahyu Maufiroh, Rizqiyatul Mazidatul Faizzah Mohammad Dliyaul Muflihin Muchammad Saifuddin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Yani Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nilamsari, Syalma Eka Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Sayyidah Khoizuronah Shilvia Aristiowati Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Wijayanti, Friska Tri Yudhanti, Ashari Lintang Zakiyatul Fakhiroh