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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
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PELATIHAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DI UMKM NIKY COKLAT KEDIRI Muwafida, Yumaida Tsalisa Nur; Junjunan, Mochammad Ilyas
Devote : Jurnal Pengabdian Masyarakat Global Vol. 3 No. 4 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v3i4.3438

Abstract

Micro, small, and medium enterprises have proliferated since the COVID-19 pandemic. In Indonesia, MSMEs have an important role in economic growth and contribute highly. The existence of service by providing training in opening financial reports is intended so that business actors have skills in making financial reports by SAK EMKM and are more consistent in recording transactions that occur. The findings in the implementation of this service are that business actors also do not separate personal money and business money, besides business actors are also less consistent in recording transactions that occur. The method used in this empowerment is to convey information to business actors regarding financial reports and practices. The result of this service is to provide additional knowledge about financial reports and business actors can make financial reports independently.
ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY, COMMUNITY PARTICIPATION, AND ACCOUNTING INFORMATION SYSTEMS IN VILLAGE FUND MANAGEMENT Ummah, Erina Fazia Rotul; Junjunan, Mochammad Ilyas; Nufaisa, Nufaisa
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2917

Abstract

The village government must be able to manage village funds properly because the better the management of village funds, the higher the level of transparency, accountability in the management of village funds. The purpose of this study was to determine the effect of transparency, accountability, community participation and accounting information systems on the management of village funds. The sample of this study was the village head, village secretary, village treasurer, head of service and general affairs, government affairs, welfare affairs, hamlet head, BPD chairman and LPMD chairman with a total of 213 respondents spread across 24 villages in the temple sub-district who participated in the study. The research analysis technique uses multiple linear regression with a probability value of 5% using t-table testing using SPSS 26 software. The results obtained show that accountability, community participation and accounting information systems are able to influence the management of village funds. While transparency is not able to significantly affect the management of village funds.
Improving Packaging Quality and Marketing Strategy for Bimo Special Honey Husna, Salma Marhamni; Junjunan, Mochammad Ilyas
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 2 No. 1 (2025): Edisi III, Juni 2025
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

The community service program focused on improving the understanding and skills of micro, small, and medium enterprise (MSME) actors in Jelun Atas Village, Bimo, Probolinggo, designing product packaging and utilizing digital marketing strategies. The method employed was participatory rural appraisal (PRA), emphasizing active community involvement. The activities were divided into three phases: planning, implementation, and evaluation. During implementation, participants were provided with training on creating attractive and functional packaging and maximizing digital platforms for marketing. The results showed a significant improvement in participants’ knowledge and practices, as evidenced by a 50% increase in average scores from pretest to posttest. Participants expressed high satisfaction with the program, highlighting its practical and applicable benefits. This activity is expected to foster the growth of sustainable business practices and increase local competitiveness
Improving Student Ability in Accounting Research Data Processing Using SPSS Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Aristantia, Selvia Eka; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.9309

Abstract

Background: Timely graduation is a critical goal for universities, but delays frequently arise from students' difficulties in processing quantitative data. Lecturers play a vital role in addressing this issue by offering targeted statistical support to help students improve their data analysis skills and complete their studies on time. Contribution: This activity equips final semester accounting students with skills to analyze and interpret research data using SPSS, guided by lecturers in utilizing technology for economic and business data processing. It also enables students to conduct advanced predictive analysis and classification for deeper insights.Method: This activity was carried out for 20 accounting final semester students at UIN Sunan Ampel Surabaya in four days. There are several stages done in this activity, including socialization and mapping, module creation, pre-test, implementation, and evaluation, and post-test on the analysis and interpretation of accounting research data. Results: The pre-test, evaluation, and post-test activities show that this activity significantly improved students' ability to analyze and interpret accounting research data using SPSS. The research themes covered included financial accounting, management accounting, sharia accounting, auditing, taxation, and public sector accounting. The satisfaction level reached 65%.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PANTI ASUHAN Rizky Dian Arifin; Binti Shofiatul Jannah; Mochammad Ilyas Junjunan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.6392

Abstract

Penelitian ini bertujuan untuk memahami akuntabilitas dan transparansi dalam pengelolaan keuangan panti asuhan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Teknik analisis data menggunakan teknik analisis dari Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dalam penelitian ini menunjukkan bahwa ada dua bentuk akuntabilitas dan transparansi pengelolaan keuangan yang dilakukan oleh panti asuhan yaitu kepada sesama manusia dan Tuhan. Panti asuhan telah menjalankan akuntabilitas dengan baik sesuai dengan standar yang ditetapkan oleh Muhammadiyah dan mempertanggungjawabkannya baik kepada stakeholder maupun pada Tuhan.
Analisis Biaya Produksi dan Penentuan Harga Pokok Produksi dalam Pengembangan Agrowisata Berbasis Pengolahan Limbah Daun Manggis di Desa Bulusari Kinasih, Retno Ayu; Junjunan, Mochammad Ilyas
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i2.9029

Abstract

Bulusari Village has great potential in developing agrotourism based on the utilization of mangosteen leaf waste, which can improve the village economy and overcome environmental waste problems. This study aims to analyze the production costs and cost of herbal tea products from mangosteen leaf waste to support the development of agrotourism in Bulusari Village. Through the full costing method, the production cost per package is Rp 18,500, with a selling price set at Rp. 24,000 per package. The results of the study indicate that this herbal tea product innovation not only produces profitable economic value, but also opens up new business opportunities and creates jobs for local communities. Thus, the utilization of mangosteen leaf waste can support the sustainability of the village economy and increase the attractiveness of nature-based tourism in Bulusari Village.
Evaluasi Penerapan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan KPP Bea Cukai X Putri, Valentina Amalia; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.130

Abstract

This study aims to analyze the application of the internal control system based on the COSO framework at the X Customs Supervision and Service Office in an effort to improve the quality of financial statements in the midst of rampant cases of smuggling illegal goods that harm the state so it is important to implement a comprehensive internal control system. The research method used is descriptive qualitative. Data collection is done through interviews and documentation through the stages of collection, data production, data presentation and conclusion drawing. The COSO framework is used as a reference in analyzing five internal control components: control environment, risk assessment, control activities, information and communication, and monitoring. Evaluation of the implementation of the internal control system on the quality of Customs and Excise financial reports is necessary for the development of a comprehensive research methodology to measure the effectiveness of the internal control system and its impact on the quality, reliability and transparency of financial reports within the Customs and Excise. The results showed that X Customs Supervision and Service Office has implemented internal control in accordance with the COSO framework, by developing a systematic and comprehensive monitoring mechanism.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA CV XYZ Maufiroh, Rizqiyatul; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; ., Nufaisa
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 1 (2025): 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.v6i1.4307

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi persediaan di CV XYZ sesuai dengan ketentuan PSAK No. 14 tentang persediaan. Persediaan merupakan aset penting bagi perusahaan manufaktur, dan penerapan yang tepat diperlukan untuk memastikan keakuratan laporan keuangan. CV XYZ merupakan perusahaan manufaktur yang berfokus pada produksi mie sayur instan dan menghadapi tantangan dalam pengelolaan persediaan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data dilakukan melalui observasi, wawancara, serta studi literatur. Hasil penelitian menunjukkan bahwa CV XYZ menggunakan sistem pencatatan perpetual untuk persediaan bahan baku, barang dalam proses, dan barang jadi, serta metode penilaian rata-rata tertimbang. Penerapan ini sesuai dengan PSAK No. 14, yang mendukung pengelolaan persediaan yang efisien dan pelaporan keuangan yang lebih stabil. Selain itu, kartu persediaan digunakan untuk memantau mutasi barang secara real-time, yang meningkatkan keakuratan data persediaan. Sebagai kesimpulan, penerapan akuntansi persediaan di CV XYZ telah memenuhi standar PSAK No. 14. Studi ini menyarankan perusahaan untuk terus meningkatkan keakuratan data dan mempertimbangkan penggunaan perangkat lunak akuntansi yang lebih canggih untuk mendukung pengelolaan persediaan. Penelitian ini memberikan kontribusi bagi pengembangan praktik akuntansi di sektor UKM, khususnya dalam pengelolaan persediaan.
INTEGRATION OF NYADRAN VALUES IN SUSTAINABILITY ACCOUNTING BASED ON BARBOUR PERSPECTIVE Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Buchori, Imam
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.12946

Abstract

The Nyadran tradition, a Javanese cultural practice rooted in religious and spiritual values, serves as a metaphorical lens to expand the sustainability accounting paradigm. Using Ian G. Barbour's four perspectives framework—conflict, independence, dialogue, and integration—this study adopts a literature review approach to Nyadran analyse how the Nyadran tradition can enrich sustainability accounting. The findings reveal that Nyadran embodies core values such as ecological harmony, social responsibility, and respect for nature, which resonate deeply with the principles of sustainability. The dialogue and integration perspectives play a pivotal role in bridging the apparent gap between the spiritual essence of Nyadran and the quantitative, data-driven nature of sustainability accounting. Narratives embedded within the Nyadran tradition offer profound insights into sustainability practices, adding depth and meaning to sustainability reporting. In turn, sustainability accounting frameworks can empirically highlight the positive impacts of Nyadran cultural practices on environmental and social well-being. The implications of this research extend beyond traditional paradigms, advocating for the inclusion of moral and spiritual dimensions in sustainability accounting. By integrating Nyadran values, the framework adopts a more holistic approach, emphasising not only environmental and economic aspects but also ethical and spiritual considerations. The study’s novelty lies in its innovative combination of cultural narratives with sustainability accounting, paving the way for a more inclusive and meaningful understanding of sustainability in diverse cultural contexts.
Pengaruh Persistensi Laba, Kekuatan Laba, Konservatisme Akuntansi, dan Struktur Modal terhadap Penilaian Ekuitas: Studi Empiris Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2018-2023 Wijayanti, Friska Tri; Nufaisa, Nufaisa; Koerniawati, Dwi; Junjunan, Mochammad Ilyas
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2636

Abstract

This study aims to determine the partial and simultaneous effects of earnings persistence, earnings power, accounting conservatism and capital structure on equity valuation. The type of research used is quantitative research with secondary data, in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange. The population used is in the form of health sector companies listed on the Indonesia Stock Exchange in 2081-2023. The sampling method was purposive sampling method and obtained 48 samples. The data analysis technique uses panel data regression analysis. The novelty in this research lies in the capital structure variable, the population in the form of health sector companies and the use of a 6-year period. The results of the study represent that partially earnings persistence and capital structure have no significant effect on equity valuation. While earnings power and accounting conservatism have a significant effect on equity valuation. While simultaneously earnings persistence, earnings power, accounting conservatism and capital structure have a significant effect on equity valuation.
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