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All Journal Jurnal Investasi Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Summa : Journal of Accounting and Tax
Hassanudin, Abdul Fatah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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MANAJEMEN RISIKO DAN FAKTOR YANG MEMPENGARUHI PENGUNGKAPANNYA DI BURSA EFEK INDONESIA TAHUN 2020 Hassanudin, Abdul Fatah; Nurjaman; Kholis, Azizul; Satriawan, Bambang
Jurnal Investasi Vol. 8 No. 2 (2022): Jurnal Investasi April 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i2.204

Abstract

Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini dapat di lihat dari nilai F hitung (13,54) > F tabel (2,25) dan nilai signifikansi 0,000 < 0,05. Keterbatasan penelitian ini hanya pada satu tahun pengamatan sehingga perubahan risiko perusahaan tidak dapat terdeteksi. Saran untuk penelitian selanjutnya agar menambah tahun observasi penelitian.
Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities Murwenie, Ira; Kartiko, Erik; Hassanudin, Abdul Fatah; Avrianto, Alam; Kurnaeli; Sujana, Duduh; Puspa, Rahmina
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.23624

Abstract

This community service program developed a structured training model to enhance the business capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the traditional snack sector, focusing on production cost calculation using a comparative raw material approach. Many MSMEs face challenges in optimizing costs and setting appropriate prices, which reduces profit margins. The training was designed to strengthen participants’ analytical skills in determining production costs, calculating selling prices, and projecting profits by comparing alternative raw materials. Evaluation of the program was conducted through pre-tests and post-tests to measure knowledge improvement regarding cost analysis and raw material management. Statistical analysis revealed a t-test value of 0.9306, indicating a significant improvement in participants’ understanding and practical ability to apply cost calculation methods after the training. These results demonstrate that the training model effectively enhances MSME actors’ capacity to optimize production processes, manage resources more efficiently, and make better-informed strategic decisions. Overall, the model shows strong potential to support MSME sustainability and competitiveness in the traditional snack industry.
Curriculum Innovation and Professional Competencies in Accounting Education: A Narrative Review Hassanudin, Abdul Fatah
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.973

Abstract

Curriculum reform in accounting education has become increasingly urgent amid digital disruption, sustainability imperatives, and global labor market demands. This narrative review synthesizes current literature from Scopus, Web of Science, and Google Scholar to identify effective strategies for reform. Four central themes emerge: the integration of digital competencies, the strengthening of employability and soft skills, the adoption of experiential learning methods, and the growing emphasis on ethics and sustainability. Findings show that digital literacy is strongly associated with work readiness, while interpersonal skills and ethical awareness are critical for long-term career success. Comparative evidence highlights regional disparities, with developed countries advancing more rapidly in digital and ethical integration than developing countries constrained by systemic barriers. These insights underline the importance of stronger academic–industry collaboration, supportive policy frameworks, and faculty development to drive effective reform. Ultimately, an integrated and multidimensional accounting curriculum is essential to prepare future accountants who are not only technically proficient but also adaptive, ethical, and socially responsible.
Co-Authors alam avrianto Azizul Kholis, Azizul Duduh Sujana Kartiko, Erik Kurnaeli Murweni, Ira Nurjaman Puspa, Rahmina Satriawan, Bambang