Article Per Year (5 Year)
p-Index From 2020 - 2025
1.687
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Abdimas Bina Bangsa Journal of Research in Social Science and Humanities Abdi Psikonomi JOMPA ABDI: Jurnal Pengabdian Masyarakat Journal of Management and Administration Provision Journal of Universal Community Empowerment Provision Jurnal Pengabdian Masyarakat Inovasi Indonesia
Rois, Dimas Ilham Nur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry Rois, Dimas Ilham Nur; Astungkara, Agni; Kurniati, Sari; Hasanah, Aini Nur
Journal of Management and Administration Provision Vol. 4 No. 2 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i2.360

Abstract

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.
Implementation of Zakat Accounting at the Al-Hikmah Mosque Zakat Management Agency in Soka Boyolali Rois, Dimas Ilham Nur; Kurniati, Sari; Astungkara, Agni; Masitoh, Endang; Marwati, Fithri Setya; Hamidah, Raisa Aribatul
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.356

Abstract

This activity aims to raise awareness of the importance of zakat accounting and the ability to manage zakat systematically in accordance with Islamic law within the community. The activity is carried out through three stages: first, a lecture on the fundamentals of zakat accounting; second, training on zakat accounting in accordance with PSAK 109; and third, providing assistance in implementing zakat accounting during the collection and distribution of zakat. Following these activities, the zakat managers of Al-Hikmah Mosque in Soka, Boyolali Regency, have shown commitment and interest in applying zakat accounting to produce financial reports as a form of accountability to the muzaki.
INFLUENCE OF AUDIT FEE, CLIENT SIZE, AUDIT TENURE ON AUDIT QUALITY Wijaya, Prima; Titisari, Kartika Hendra; Rois, Dimas Ilham Nur
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.174

Abstract

Auditors are obliged to examine the information presented in the annual financial report and provide an opinion on the fairness of the financial report, so that the annual financial report can be used as a reliable decision-making tool. Therefore, it is very important to improve the audit quality of financial reports from auditors so that stakeholders can make better decisions. This research aims to test and analyze the effect of audit tenure on audit quality. The data used in this research is secondary data, obtained from annual financial reports. The population and sample in this research are property and reel estate companies listed on the IDX for the 2018-2024 period. The sampling technique for this research uses a purposive sampling technique. The number of samples in this research was 54 companies in the property and reel estate sectors with research sample observations of 77 observations. The analysis technique used to test this research hypothesis is multiple regression with SPSS version 22. The independent variables of this research are audit fees, client size, and audit period. The dependent variable of this research is audit quality. The results of this research indicate that audit fees, client size, and audit period have an influence on audit quality.
Pengaruh Capital Intensity, Leverage, dan Good Corporate Governance terhadap Tax Avoidance Feby, Feby Kurniawan; Dewi, Riana Rachmawati; Rois, Dimas Ilham Nur
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 5 No 1 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v5i1.330

Abstract

Fokus dalam penelitian ini adalah untuk mengeksplorasi dampak capital intensity, leverage, dan good corporate governance terhadap tax avoidance dengan ukuran entitas/persero sebagai variabel moderasi. Studi ini menggunakan sampel entias/persero heavy constructions and civil engineering yang tercatat di Bursa Efek Indonesia (BEI) periode 2018 sampai dengan 2023. Proses pemilihan sampel pada penelitian ini menerapkan metode purposive sampling dan didapatkan sebanyak 34 sampel. Analisis data dalam penelitian ini dilakukan dengan menggunakan uji regresi linier berganda yang diproses menggunakan SPSS versi 21. Hasil observasi mengungkapkan bahwa secara parsial komisaris independen dan kepemilikan institusional berpengaruh terhadap tax avoidance. Akan tetapi capital intensity dan leverage tidak berpengaruh terhadap tax avoidance secara parsial. Kemudian, ukuran entitas/persero tidak dapat memoderasi pengaruh komisaris independen dan kepemilikan institusional terhadap tax avoidance.
PENGOLAHAN LIMBAH TERNAK DAN PERTANIAN UNTUK MEMBERIKAN NILAI TAMBAH MENUJU KETAHANAN PANGAN Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Rois, Dimas Ilham Nur; Ariani, Siska; Hasanah, Aini Nur
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1342

Abstract

The majority of residents in Suruh Village, Karanganyar Regency work as farm laborers, farmers, breeders and traders. Farmers are starting to have difficulties due to the lack of supply of chemical fertilizers. It turns out that climate change is increasingly extreme, one of the triggering factors is the high levels of substances that are still present in livestock waste, so efforts need to be made to process them. Farmers who do not understand the process of making organic fertilizer, fermented hay and cow candy hope that someone will help to deal with this long-standing problem. Mounting livestock waste and unprocessed dry straw have the potential to become problems in the future. The Uniba Surakarta PKM team with the 2024 PKM grant is trying to help provide solutions to existing problems with training and practice in making organic fertilizer, fermented straw and cow candy. It is hoped that after this activity is completed, the community around the village will be able to process cattle, goat and straw waste so that it has more nutritional value as well as cow candy to increase the strength of the cow's activities. Group members who have been trained will be given bacterial material so they can practice it at home and start applying the results to their plants and livestock, cattle and goat
PEMBUATAN MEDIA PEMBELAJARAN MUATAN LOKAL PETERNAKAN PADA MI HIDAYATUL INSAN KARANGANYAR Oktyajati, Nancy; Fitroh, Bagus Andika; Rois, Dimas Ilham Nur; Malik, Muhammad Munib Khusni; Bila, Ica Salsa
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1391

Abstract

Madrasah Ibtidaiyah Hidayatul Insan in Karanganyar has a mission to shape a generation of Huffadz (Qur'an memorizers), Tujjar (Muslim entrepreneurs), Ahlul Ilmi (Muslim scholars), and Rijaalul Ummah (community leaders) through an educational approach based on nature and social engagement. As part of its efforts to equip students with entrepreneurial skills, MI Hidayatul Insan developed an agribusiness program focusing on agriculture and livestock. One of the main challenges is the lack of human resources in the livestock sector, as well as insufficient supporting infrastructure. Therefore, a higher education institution collaborated with MI HI in a program to provide learning media, including the supply of an automatic incubator and training for teachers. This program aims to enhance students' livestock competencies and support the sustainability of the livestock sector in the future. The initial results of this program showed a 52% hatching rate, below the 80% target, but evaluations have been conducted for future improvements. This activity also supports the implementation of project-based learning for university students through the MBKM program
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar Rois, Dimas Ilham Nur; Raisa Aribatul Hamidah; Dheny Hendrawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2531

Abstract

This objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development.
Penerapan Model Pembelajaran Mata Kuliah Wajib Pada Kurikulum Pendidikan Tinggi Berbasis Proyek Case Study Universitas Islam Batik Basiroh, Basiroh; Rachmawati, Riana; Rois, Dimas Ilham Nur; Dughita, Putri Awaliya; Nuraini, Firstnandiar Glica
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i2.1402

Abstract

Kegiatan ini terkait penerapan model dalam sebuah kurikulum universitas ini bertujuan untuk mengembangkan dan mendiseminasikan model pembelajaran berbasis proyek (project-based learning) yang diterapkan pada mata kuliah wajib dalam kurikulum pendidikan tinggi. Model ini dirancang untuk meningkatkan efektivitas proses pembelajaran dengan menekankan pada keterlibatan aktif mahasiswa dalam menyelesaikan proyek nyata yang relevan dengan kompetensi bidang keilmuan mereka. Melalui pendekatan ini, diharapkan mahasiswa tidak hanya menguasai materi secara teoritis, tetapi juga mampu mengembangkan keterampilan berpikir kritis, kolaboratif, dan pemecahan masalah secara kontekstual. Metode Penelitian ini dilaksanakan melalui tahapan sosialisasi, pelatihan, dan pendampingan kepada dosen pada beberapa program studi mitra. Pada kegiatan ini dihadiri dari beberapa stakhoder dengan jumlah 50 peserta. Hasil kegiatan ini diharapkan dapat menjadi kontribusi nyata dalam penguatan kapasitas institusi pendidikan tinggi dalam mengembangkan kurikulum yang adaptif dan responsif terhadap dinamika kebutuhan dunia kerja dan masyarakat. Evaluasi pelaksanaan menunjukkan bahwa model pembelajaran berbasis proyek ini dapat diimplementasikan dengan baik dan memberikan dampak positif terhadap peningkatan kualitas pembelajaran, motivasi belajar mahasiswa, serta pencapaian capaian pembelajaran mata kuliah wajib.
Pemanfaatan limbah kulit kopi menjadi pakan dan pupuk organik di Desa Banyuanyar Kecamatan Ampel Kabupaten Boyolali Rois, Dimas Ilham Nur; Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Sari, Aprilia Dwi Kumala
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.34072

Abstract

Abstrak Tujuan pengabdian ini adalah upaya menafaatkan limbah kulit kopi yang sudah terbuang menjadi pupuk dan pakan ternak sehingga dapat dimanfaatkan kembali oleh masyarakat di desa Banyuanyar kecamatan Ampel Kabupaten Boyolali. Metode yang digunakan adalah pelatihan bagi kelompok tani Berkah Kopi untuk pembuatan pupuk dan pakan ternak dengan cara yang sederhana dan mampu dilakukan dengan memanfaatkan bakteri dan teknologi mesin untuk mempermudah prosesnya. Hasil yang ada adalah pakan ternak organik dan pupuk yang dapat dimanfaatkan oleh masyarakat sendiri. Rekomendasi yang disampaikan tim PKM adalah pakan ternak sudah mempunyai protein yang tinggi terutama dengan memanfaatkan kulit kopi sehingga aman untuk dipergunakan sebagai pakan binatang ternak dan pupuk yang dibuat juga aman karena semuanya dari limbah ternak dan pertanian sehingga aman digunakan sebagai pupuk untuk perkebunan  kopi. Kata kunci: limbah kulit kopi; pupuk; pakan. AbstractThe purpose of this community service is to utilize discarded coffee husk waste into fertilizer and animal feed so that it can be reused by the community in Banyuanyar Village, Ampel District, Boyolali Regency. The method used is training for the Berkah Kopi farmer group to make fertilizer and animal feed in a simple and feasible way by utilizing bacteria and machine technology to simplify the process. The results are organic animal feed and fertilizer that can be used by the community themselves. The recommendation submitted by the PKM team is that animal feed already has high protein especially by utilizing coffee husk so it is safe to use as livestock feed and the fertilizer made is also safe because it is all from livestock and agricultural waste so it is safe to use as fertilizer for coffee plantations. Keywords : coffee waste; agriculture; farm.
The Utilization of Coffee Husk Waste as Animal Feed and Organic Fertilizer in Banyuanyar Village, Ampel District, Boyolali Regency. Rois, Dimas Ilham Nur; Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Sari, Aprilia Dwi Kumala
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.13030

Abstract

The purpose of this community service is to utilize discarded coffee husk waste into fertilizer and animal feed so that it can be reused by the community in Banyuanyar Village, Ampel District, Boyolali Regency. The method used is training for the Berkah Kopi farmer group to make fertilizer and animal feed in a simple and feasible way by utilizing bacteria and machine technology to simplify the process. The results are organic animal feed and fertilizer that can be used by the community themselves. The recommendation submitted by the PKM team is that animal feed already has high protein especially by utilizing coffee husk so it is safe to use as livestock feed and the fertilizer made is also safe because it is all from livestock and agricultural waste so it is safe to use as fertilizer for coffee plantations.
Co-Authors Astungkara, Agni Bagas Wahyu Adhi, Bagas Wahyu Bila, Ica Salsa Dewi, Riana Rachmawati Dheny Hendrawan Dughita, Putri Awaliya Endang Masitoh, Endang Feby, Feby Kurniawan Firstnandiar Glica Aini Suniaprily Fitroh, Bagus Andika Hamidah, Raisa Aribatul Hasanah, Aini Nur Kartika Hendra Titisari Kurniati, Sari Malik, Muhammad Munib Khusni Marwati, Fithri Setya Oktyajati, Nancy Raisa Aribatul Hamidah Riana Rachmawati Sari, Aprilia Dwi Kumala Siska Ariani, Siska Wijaya, Prima