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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

Author-ID : 218821

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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Title

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)

This research is aimed to find the causes of the inconsistencies in several research findings (Brownell 1981, 1982a; Frucot & Shearon 1991, Indriantoro 1995). Lucket & Eggletonâs 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 controlâs 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.749 KB)

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.Â 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1396.585 KB)

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. Â Improvement of quality could be carried out while time and cost of production are being reduced. Â 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.Â Riset ini menunjukkan bahwa ada kemungkinan untuk mengurangi biaya produksi dan meningkatkan tingkat pengembalian penjualan.Â Implementasi lean manufacturing dapat mengeliminasi pembuangan dalam proses produksi.Â 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.

LEAN MANUFACTURING IMPLEMENTATION: AN APPROACH TO REDUCE PRODUCTION COST Iraswari Iraswari; Helmy Adam
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

PARTISIPASI ANGGARAN DAN KEPUASAN KERJA MANAJEMEN PERGURUAN TINGGI MUHAMMADIYAH SE-INDONESIA Helmy Adam
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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 Helmy Adam; Aang Kunaifi
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

INTERAKSI DOKTER, MANAJEMEN, DAN PEMILIK DALAM PRAKTIK AKUNTANSI MANAJEMEN RUMAH SAKIT Adam, Helmy; Tjahjadi, Bambang; Suhardianto, Novrys
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.32

Abstrak – Interaksi Dokter, Manajemen, dan Pemilik dalam Praktik Akuntansi Manajemen Rumah SakitTujuan Utama – Penelitian ini bertujuan untuk mendeskripsikan peran akuntansi manajemen dalam menunjang hubungan dokter dan rumah sakit dalam upaya peningkatan kinerja.Metode – Penelitian ini menggunakan pendekatan deskriptif kualitatif. Informan dalam penelitian ini adalah perwakilan pemilik, dokter, dan akuntan di sebuah rumah sakit.Temuan Utama – Akuntansi manajemen berperan sentral dalam menyelaraskan kepentingan dokter dan rumah sakit. Peran akuntansi dijalankan melalui fungsi prediksi keberlanjutan bisnis, kendali biaya, dan pemberian insentif/bonus. Akuntansi berperan dalam menyediakan informasi untuk perhitungan, membuat formulasi dan analisis, dan menciptakan transparansi hasil perhitungan.Implikasi Teori dan Kebijakan – Hasil penelitian konsisten dengan teori ketergantungan sumber daya. Selain itu, pada aspek praktik, akuntansi merupakan alat pemilik dan manajemen untuk menjadi penyeimbang melalui perannya dalam menyediakan informasi, analisis, dan transparansi.Kebaruan Penelitian – Penelitian ini menghubungkan akuntansi manajemen dan perilaku dokter. Abstract – Doctors, Management, and Owner Interactions in Hospital Management Accounting PracticesMain Purpose – This study aims to describe the role of management accounting in supporting the relationship between doctors and hospitals in an effort to improve performance.Method – This study uses a qualitative descriptive method. The informants were representatives of owners, doctors, and accountants in a hospital.Main Findings – Management accounting plays a central role in aligning the interests of doctors and hospitals. The role of accounting is carried out through the functions of predicting business sustainability, cost control, and incentive/bonus provision. Accounting has a rule to provide information for calculations, making formulations and analyses, and creating transparency of calculation results.Theory and Practical Implications – The results of the study are consistent with the resource dependency theory. In addition, on the practical aspect, accounting is a tool for owners and management to be a balancer through its role in providing information, analysis, and transparency.Novelty - This study links management accounting and physician behaviour.

Co-Authors A'yunin, Eka Qurratu Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anandia, Syahla Aisha Anissa Putri Ayuingtyas Anissa Putri Ayuingtyas, Anissa Putri 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 Harfina Aulya Astrini, Harfina Aulya Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Laoh, Raniyah Farah Fatihah Lexuma, Borna Rasta Moniq Adinafa Moniq Adinafa, Moniq Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noorrochmah, Irene Anggiat Noverina Myristika Novi Trisnawati Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Prananda, Harya Pricilia, Agnes Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Ramadhan, Danendra Alif 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

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