Garuda - Garba Rujukan Digital

Perspektif Model TAM Dalam Adaptasi Pembelajaran Akuntansi Melalui E-Learning Selama Pandemi COVID-19 Ira Setiawati; Paulus Th. Basuki Hadiprajitno; Muhammad Noor Ardiansah
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3471

This study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic.

The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor Muhammad Noor Ardiansah; Indah Anisykurlillah
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7512

This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.

Maturity Level On Computer-Based Accounting Systems: The Case of Indonesian Small Medium Enterprises Muhammad Noor Ardiansah; Indah Anisykurlillah
Journal of Management and Business Environment (JMBE) Vol 2, No 1: July 2020
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v2i1.2663

This study aims to provide the empirical facts of the maturity level of computer-based accounting systems adopted by small and medium enterprises (SMEs) in Indonesia. This study was motivated by the limited research on the antecedent of adoption of computer-based accounting systems in SMEs. A survey conducted to SMEs in Semarang using questionnaire. The data was analyzed using correlation test. The results show the maturity level of the SMEs accounting system is at the third level (defined), which means that the accounting system development activities have been determined but are not yet optimal. Key maturity activities that are related significantly are planning and organization, business process management, risk management, and problem management, as well as system standardization and measurement. The results of this study contribute to the government to create a strategy for increasing adoption by strengthening the SMEs system maturity.

The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting Maulida Dewi Firdaus Abdullah; Muhammad Noor Ardiansah; Nurul Hamidah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.

Desain Sistem Perhitungan Biaya Pendidikan Mahasiswa Berbasis Aktivitas di Politeknik Muhammad Noor Ardiansah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.703 KB)

AbstractThe research purposes are to identify activities undertaken by Indonesian polytechnic student, apply education's cost system and design an information system application to tuition fees based on activity based costing methods. Analysis and design were done in two Phases. The first phase is identifies and classifies activities expenses on activities, cost drivers, and to facilitate the determination ofcost driver rate. The next stage is design an educational cost's application based activity used Personal Home Page (PHP). The findings of this study have identified 31 direct activities and 21 indirect activities related to educational activity, and there are several different educational activities among polytechnic. Cost of education per student per academic entity has been calculated. The average proportion of academic indirect activity costs are 43% which is higher than the proportion of 33% as stated by Government. Itindicates that activity is still need to be observed to identify and rise efficient charging of student costs allocation. The application was identified those activities and formulated same calculation's result.AbstrakPenelitian ini bertujuan mengidentifikasi aktivitas yang dilakukan ma- hasiswa politeknik di Indonesia, menerapkan sistem perhitungan biaya dan mendesain aplikasi sistem informasi pembayaran uang kuliah ma- hasiswa yang berbasis aktivitas. Analisis dan desain dilakukan dengan 2 tahap. Tahap pertama mengidentifikasi dan mengklasifikasi aktivitas, biaya aktivitas, dan pemicu biaya untuk menentukan tarif per satuan pemicu biaya. Tahap berikutnya adalah mendesain aplikasi biaya po- kok pendidikan berbasis aktivitas dengan Personal Home Page (PHP). Hasil penelitian menunjukkan terdapat 31 aktivitas langsung dan 21 ak- tivitas tidak langsung, dan terdapat perbedaan aktivitas pendidikan di antara politeknik. Harga pokok pendidikan per mahasiswa per tahun akademik yang telah dikalkulasi menunjukkan rata-rata proporsi biaya akademik tidak langsung sejumlah 43,36% yang lebih tinggi daripada proporsi 33% seperti yang ditentukan. Hal ini mengindikasikan bahwa aktivitas perlu dicermati untuk mengidentifikasi dan meningkatkan efi- siensi alokasi biaya mahasiswa. Aplikasi mengidentifikasi bahwa akti- vitas dan formulasi memberikan hasil perhitungan yang sama.

Framework ITIL V3: Analisis Tingkat Kematangan Manajemen Insiden pada Perusahaan Ekspedisi Mochammad Fandy Pradana; Rani Raharjanti; Sri Murtini; Muhammad Noor Ardiansah
Jutisi : Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Vol 11, No 2: Agustus 2022
Publisher : STMIK Banjarbaru

Expedition company “PT. VWX Semarang” has implemented an information system in its service activities. However, there may be incidents or disruptions during service activities that can reduce business performance and quality. The purpose of this study was to determine the incident management procedures that have been implemented and measure the maturity level of incident management based on the ITIL V3 framework and provide recommendations for improvement. Data was obtained using observation, interview, and questionnaire. Respondents in this study were users of the service system at expedition company The results of this study indicate that the maturity level of incident management is at level 3 (defined); it means the activity or business process has existed and has become a habit, but the improvement process has not been comprehensively structured. Recommendations for improvement based on the ITIL V3 framework are given to reach the maximum maturity level.Keywords: ITIL V3; information technology; incident management; maturity level Abstrak. Perusahaan ekspedisi PT. VWX Semarang telah telah menerapkan sistem informasi dalam kegiatan pelayanannya, meskipun begitu masih terjadi insiden atau gangguan yang dapat menurunkan performa dan kualitas layanan tersebut. Tujuan penelitian ini adalah menganalisis manajemen insiden pada Perusahaan ekspedisi untuk menentukan tingkat kematangan layanan teknologi informasi berdasarkan kerangka kerja ITIL V3. Data diperoleh dengan observasi, wawancara dan angket kepada pengguna layanan manajemen insiden. Hasil penelitian menunjukkan bahwa tingkat kematangan manajemen insiden berada pada level 3 (defined) yaitu aktivitas atau proses bisnis telah ada dan menjadi kebiasaan namun terstruktur proses perbaikan secara menyeluruh. Perbaikan atas layanan teknologi informasi diarahkan agar proses manajemen insiden terstruktur menjadi terinstitusi pada tingkat kematangan yang meningkat.Kata Kunci: ITIL V3; teknologi informasi; manajemen insiden; tingkat kematangan

The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting Maulida Dewi Firdaus Abdullah; Muhammad Noor Ardiansah; Nurul Hamidah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.153-166

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.

PEMBERDAYAAN PENGRAJIN BATIK TEMANGGUNG DALAM PENERAPAN TEKNOLOGI LAPORAN KEUANGAN DAN PENINGKATAN PRODUK Mardinawati, Mardinawati; Ardiansah, Muhammad Noor; Supaya, Sandi
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 1 No. 1 (2020): Vol. 1 No. 1 Oktober 2020
Publisher : Politeknik Negeri Semarang

Mitra pada program pengabdian masyarakat ini adalah Kelompok Batik Tinular Sih Temanggung. Produk yang dihasilkan adalah batik tulis dan batik cap. Program ini mempunyai tujuan untuk meningkatkan kualitas batik cap maupun batik tulis, meningkatkan jumlah batik cap dan batik tulis yang dihasilkan serta menambah ketrampilan bagi anggota kelompok dalam penyusunan laporan Harga Pokok Produk (HPP). Metode praktek digunakan pada kegiatan membuat batik cap dengan menggunakan peralatan batik cap dari tembaga pada motif panen kopi, praktek menyanting dengan nggunakan kompor batik elektrik, dan praktek menggunakan aplikasi Microsoft Excel dalam menyusun laporan HPP. Metode monitoring dilakukan selama kegiatan berlangsung dan pada waktu kegiatan pendampingan. Output yang dihasilkan dari program ini adalah peralatan batik cap dari tembaga dengan motif panen kopi, kompor batik elektrik, batik cap dengan motif panen kopi, publikasi ilmiah, peningkatan kualitas hasil produk batik cap dan batik tulis, peningkatan jumlah produk batik sebanyak 15% per bulan, omset penjualan meningkat rata-rata 10% per bulan dan dokumen laporan HPP. Kata Kunci: batik, kompor, panen kopi, HPP

Penerapan Digital Printing dan Pemasaran Online pada Karangtaruna Bhakti Utama Lamperkidul Raharjanti, Rani; Sadida, Afiat; Murtini, Sri; Christina, Budhi Adhiani; Mardinawati, Mardinawati; Sarana, Sarana; Murtiasri, Eka; Ardiansah, Muhammad Noor; Hidayati, Ulfah; Suwondo, Agus; Mansur, Ahmad Wafa; Ayundyayasti, Prima; Permana, Rangga; Rosyadi, Humam
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1034

Tujuan dari pengabdian masyarakat ini adalah untuk membantu mitra untuk memecahkan kendala dan permasalahan dalam proses produksi dan pemasaran. Karang Taruna "Bhakti Utomo" Desa LAMPERKIDUL merupakan salah satu Karangtaruna di daerah Lamper Kidul dengan 30 anggota dan bergerak di bidang Kerajinan Tangan, Sablon Kaos, Oleh-oleh Semarang. Sablon kaos belum memenuhi pangsa pasar karena masih banyak kekurangan, dan hasilnya kurang menarik. Masalah lainnya adalah kurangnya pengalaman dan pengetahuan tentang teknologi digital printing untuk sablon T-shirt yang semakin maju dan tidak lagi manual. Masih menggunakan alat sablon manual, dan belum memiliki media sosial sebagai pemasaran produk anak muda sebagai media untuk meningkatkan pendapatan anak muda Hasil pengabdian masyarakat ini adalah desain sablon kaos yang telah dirancang oleh tim pengabdian masyarakat dan media sosial untuk pemasaran online The purpose of this community service is to help partners to solve obstacles and problems in the production and marketing process. Karang Taruna “Bhakti Utomo” LAMPERKIDUL Village is one of the Karangtaruna in the Lamper Kidul area with 30 members and is engaged in Handicraft, T-shirt Screen Printing, Semarang souvenirs. T-shirt screen printing has not met the market share because there are still many shortcomings, and the results are less attractive. Another problem is the lack of experience and knowledge about digital printing technology for T-shirt screen printing which is increasingly advanced and no longer manual. Still using manual screen printing tools, and do not yet have social media as marketing for youth products as a medium to increase youth income The results of this community service are t-shirt screen printing designs that have been designed by the community service team and social media for online marketing

AKTUALISASI MATERI UJI KOMPETENSI PERDAGANGAN RITEL UNTUK PENINGKATAN KUALITAS CAPAIAN KOMPETENSI Asrori, Muhammad; Murtiasri, Eka; Raharjani, Rani; Murtini, Sri; Ardiansah, Muhammad Noor
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 1 (2023): Jurnal Pengabdian Pendidikan Masyarakat (JPPM)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i1.1059

Kondisi kini menunjukkan bahwa materi uji kompetensi atas skema sertifikasi dari Lembaga Sertifikasi Profesi Pihak ke-3 (LSP P3) Perdagangan dan Ritel Semarang belum aktual mengakibatkan potensi tidak relevan penguasaan kompetensi dalam dunia kerja. Pengabdian ini bertujuan untuk penyusun materi uji kompetensi pada LSP P3 Perdagangan Riset secara valid dan aktual. Pendampingan yang dilakukan tidak saja memberikan pemahaman namun juga motivasi untuk melakukan peningkatan kualitas uji kompetensi secara umum. Pendampingan dilakukan pelatihan teknis, evaluasi dan pengawasan untuk mengefektifkan materi uji yang akan divalidasi. Kegiatan ini dilaksanakan dari Maret sampai September 2022 dapat berjalan dengan lancar dan mencapai tujuan menyusun lima materi uji kompetensi baru. Selain itu, pemahaman proses validasi materi uji kompetensi yang meningkat dapat mendukung proses telaah materi uji kompetensi yang telah disusun agar lebih berkualitas. Kegiatan yang sama dapat memperhatikan penggunaan teknologi informasi dan komunikasi secara ekstensif untuk memudahkan proses kerja sekaligus pendampingan secara intensi.

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