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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika JIKA: Jurnal Ilmu Keuangan dan Perbankan Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Kepada Masyarakat
Helmy Adam
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia Adam, Helmy
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.452 KB)

Abstract

This research is aimed to find the causes of the inconsistencies in several research findings (Brownell 1981, 1982a; Frucot & Shearon 1991, Indriantoro 1995). Lucket & Eggleton’s finding (1991) of the role of locus of indicates that task uncertainty could determine the effect of locus of control as a moderating variable. This research involves 88 Dean/Financial Dean Assistants of Muhammadiyah Higher Education in Indonesia. Using 3-way interaction, it is shown that task uncertainty has significant effect on the locus of control’s moderating role. In higher task uncertainty conditions, managers who have internal locus of control will be more satisfied as higher participation occurs, while managers who have external locus of control, will be more dissatisfied when higher participation occurs. In contrast, in lower task uncertainty, locus of control does not indicate moderating roles, because both internal and external locus of controls has the same positive effect on responding the budgetary increasing participation.
Refleksi dan Transformasi Pengendalian Manajemen Amal Usaha Persyarikatan Muhammadiyah untuk Pengembangan Manajemen Berbasis Syariah Adam, Helmy; Kunaifi, Aang
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Refleksi dan Transformasi Pengendalian Manajemen Amal Usaha Persyarikatan Muhammadiyah untuk Pengembangan Manajemen Berbasis Syariah. Penelitian ini bertujuan untuk mengkaji model pengendalian manajemen pada amal usaha Muhammadiyah melalui pendekatan deskriptif dan analitis guna membentuk model sistem pengendalian manajemen (SPM) berbasis syariah. Penelitian ini menggunakan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengukuran praktik pengendalian manajemen pada amal usaha Muhammadiyah berdasarkan 4 dimensi pengendalian kotemporer memiliki banyak kelemahan. Praktik pengendalian manajemen di amal usaha Muhammadiyah menunjukkan hasil yang baik jika diukur menggunakan pendekatan value, culture control, figure, organisasi, dan personel. Dengan demikian, transformasi pengembangan pengendalian manajemen berbasis syariah dapat dilakukan dengan menggabungkan substansi nilai-nilai ajaran syariah kedalam perangkat pengendalian manajemen syariah. Abstract: Management Control Reflection and Transformation Amal Usaha Persyarikatan Muhammadiyah for Syariah Based Management Development. This research aims to analyze management control of Amal Usaha Muhammadiyah through descriptive and analytical approach to form syariah based management control. This research uses case study approach. The result shows that measurement of management control practice in Amal Usaha Muhammadiyah is based on 4 contemporary control dimensions that has many weaknesses. Management control practice shows good result if it is measured by using value, culture, control, figure, organisation and personnel approach. Therefore, management control development transformation based on syariah can be carried out by combining syariah values substance into syariah management control tools.
Lean Manufacturing Implementation: An Approach To Reduce Production Cost Iraswari, Iraswari; Adam, Helmy
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Lean Manufacturing Implementation: An Approach To Reduce Production Cost. Opportunities to improve production processes and reduce production cost through the implementation of lean manufacturing in small medium garment manufacturing are presented in this research. This research shows that there is a possibility of decrease in production cost and increase in return on sales. Lean manufacturing implementation can eliminate waste in the production process. This is a set of techniques for identification and elimination of waste gathered from The Ford Production, Statistical Process Control and other techniques.  Improvement of quality could be carried out while time and cost of production are being reduced.   Abstrak: Implementasi Lean Manufacturing: Suatu Pendekatan Biaya Produksi. Kesempatan untuk memperbaiki proses produksi melalui implementasi lean manufacturing di sebuah usaha produksi garmen kecil dan menengah, dipresentasikan dalam artikel ini.  Riset ini menunjukkan bahwa ada kemungkinan untuk mengurangi biaya produksi dan meningkatkan tingkat pengembalian penjualan.  Implementasi lean manufacturing dapat mengeliminasi pembuangan dalam proses produksi.  Ini merupakan suatu set teknik pengeindentifikasian and pengeliminasian pembuangan yang diambil dari The Ford Production, Statistical Process Control dan teknik lain. Perbaikan kualitas dapat diperbaiki pada saat yang sama waktu dan biaya dapat direduksi.
Internalisasi Perspektif Balanced Scorecard dalam Pengukuran Kinerja Perguruan Tinggi Adam, Helmy
TEMA Vol 6, No 1 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i1.135

Abstract

Pengukuran kinerja perguruan tinggi di Indonesia dirasa masih sangat terbatas dalam hal memandang konsepperguruan tinggi sebagai suatu entitas integral dalam pendidikan dan proses aktivitas operasinya. Penggunaan 4 (empat) prespektif Balanced Scorecard (keuangan, proses bisnis internal, pembelajaran dan pertumbuhan, dan pelanggan) dalam menyusun alat ukur kinerja disamping kaitannya dengan misi strategis secara teoritis bisa dikembangkan di Perguruan Tinggi- Empat prespektif tersebut diturunkan dalam beberapa pengukuran teknis yang akan dijabarkan dalam tulisan ini meskipun beberapa hal belum teruji integral secara empiris.Kata Kunci: balanced scorecard, perguruan tinggi, kinerja
Pengaruh Locus of Control dan Ketidakpastian Tugas pada Hubungan Antara Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia Adam, Helmy
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.144

Abstract

This research aimed to find the caused of the inconsistencies research finding of the role of locus of control as moderating variable on the relationship between budgetary participation and job satisfaction, which happened on Brownell (1981, 1982a), Frucot & Shearon (1991), and Indriantoro (1995). Lucket & Eggleton’s (1991) study, indicate that task uncertainty could determine the effect of locus of control as a moderating variable. This research used 88 Dean/Financial Dean Assistant on the Higher Education of Muhammadiyah in Indonesia. Using 3-way interaction, indicate that task uncertainty had significant effect on the locus of control’s moderating role. In the higher task uncertainty conditions, managers who had internal locus of control, will more satisfied when given higher participation, and managers who had external locus of control, will more dissatisfied when given higher participation. In contrast, in the lower task uncertainty, locus of control didn’t have moderating roles, because both internal and external had the same effect (positive) on responding the budgetary participation increasing. Keywords: Budgetary Participation, Locus of Control, Task Uncertainty, 3-way Interaction
ANALYZING FACTOR INFLUENCE RESTAURANT AWARENESS TO PAY RESTAURANT TAX IN MALANG Prananda, Harya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research used to know about the restaurant owner compliance paying tax. This research uses descriptive and quantitative method within restaurant sample in Malang, to calculating the restaurant owner compliance paying tax.  To calculate the level of compliance paying restaurant tax using four factor like tax law, counseling, sanction and awareness to pay the tax. The result of this research is the compliance paying restaurant influence in two significant factor like tax law and awareness restaurant owner to compliance paying tax. In the other side counseling and sanction of tax didn’t significant factor to compliance paying tax   Keywords: Tax, compliance paying tax, awareness paying tax
INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI Adam, Helmy
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.833 KB) | DOI: 10.18860/em.v1i1.1876

Abstract

Performance measurement and universities in Indonesia is still considered very limited in terms of looking at the concept of higher education as an integral entity in the process of education and operations activities.  Using  four of Balanced Scorecard perspectives (financial, internal business processes, learning and growth, and customer) in developing performance measurement tools for management accountants in addition to do with strategic mission could theoretically be developed in college. Four perspective is revealed in some technical measures that will be described in this paper although some integral untested empirically.Keywords: Internalisasi, perspektif, kinerja, nirlaba
PENGARUH KUALITAS DIPA DAN AKURASI PERENCANAAN KAS TERHADAP KUALITAS PENYERAPAN ANGGARAN PADA SATKER WILAYAH KPPN MALANG Seftianova, Ratih; Adam, Helmy
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.214 KB) | DOI: 10.33558/jrak.v4i1.232

Abstract

This research is purposed to analyze the influence of quality of DIPA (Budget Implementation Document) and the accuracy of cash forecasting to budget absorption quality of working unit in the  KPPN Malang's working area. This research is a survey research which was conducted by distributing questionnairies and collecting secondary data. The questionnaire was distributed to every financial functionary and staf at working unit in the KPPN Malang?s working area. While, secondary data was obtained from the acts and reports of KPPN Malang. Working unit in the KPPN Malang?s working area was sampled by simplerandom sampling method to get high level of generalizability of all the population. Hypotheses testing used multiple regression analysis. The result of research shows that quality of DIPA positively affects to the budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period. While, accuracy of cash forecasting does not affect budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period.
KONSEKUENSI EKONOMI DAN PROSES POLITIK DALAM PENYUSUNAN STANDAR AKUNTANSI Adam, Helmy
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.831 KB) | DOI: 10.18860/iq.v1i3.199

Abstract

Accounting standard setting merely is not a simple process because its standard regulatory approach should accommodate the interest of related parties. This interest is related to economic consequence caused by implementation of accounting standard which will be a reason of the battle of political process or politicization of accounting standard. Hence, existing argue about the attempt of related parties is associated to utility maximization standard in order to get most benefit standard, although in many cases like in China reflected government interest to keep their political ideology.
AKUNTANSI DAN KAPITALISME Adam, Helmy
IQTISHODUNA IQTISHODUNA (Vol 4, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.648 KB) | DOI: 10.18860/iq.v0i0.266

Abstract

Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. This artcle  aim at, providing conventional description accountancy ideology influencing theoretical concept forming accountancy.
Co-Authors Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anissa Putri Ayuingtyas Areta Widya Kusumadewi Areta Widya Kusumadewi Asri Indika Sari Az Zahra, Tarissa Firdhausya Bambang Tjahjadi Budhialon, Poltak Robert Ekky Febrianti Astuti Erik Dwi Pambudi Evanti Andriani Gregorius Paska Samodra Harfina Aulya Astrini Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Moniq Adinafa Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noverina Myristika Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Rasyid, Usmawaty Ratih Seftianova Rio Dwie Permana Rolly Indra Sagita Adjani Sari, Kristina Mevita Satmata, Pradhita Adhip Satrio Mangkunegoro Seviana, Via Sukma Aditya Vidia Alif Agrimahera Yulian, Muhammad Rianda