Articles
<![CDATA[Penganggaran Daerah: Dinamika Politik Menuju Konsensus ]]>
<![CDATA[Muhammad Aufa]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v1i2.1026
<![CDATA[This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality]]>
<![CDATA[PRICE SETTING DAN MANAJEMEN OPERASIONAL YANG DITERAPKAN DALAM KEBUDAYAAN MINANGKABAU (STUDI PADA USAHA RUMAH MAKAN PADANG) ]]>
<![CDATA[Muhammad Aufa]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[The purpose of this study is to explore how to setting the sale prices and operational management which applied at Padang restaurant where the owner is Minangkabau ethnicity or mix Minangkabau ethnicity. The study is conducted with etnomethodology. The study show three uniqueness on price setting which applied on Padang restaurant (1) Production cost, where one of them is really considered by owner of Padang restaurant, that is spice. (2) Payroll, where some Padang restaurant using mato system on their payroll. (3) Zakat, applied on price setting in Padang restaurant and as duty for every moslem. Based on 3 uniqueness show Minangkabau special setting the price is Minangkabau price setting. Key word : Minangkabau culture, prices, operational management, Padang restaurant]]>
<![CDATA[PENERTIBAN LAPORAN KEUANGAN SEDERHANA MASJID MELALUI PEMBUKUAN BERBASIS ELEKTRONIK ]]>
<![CDATA[Muhammad Aufa]]>
<![CDATA[ DedikasiMU : Journal of Community Service Vol 2 No 2 (2020): DedikasiMU (Journal of Community Service) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/dedikasimu.v2i2.1438
<![CDATA[Pembukuan ialah proses pencatatan yang dilakukan guna mengumpulkan informasi keuangaan. Pembukuan merupakan pencatatan paling sederhana pada salah satu masjid mengenai kas masuk dan kas keluar. Di Desa karangsemanding terdapat masjid yang sudah melaksanakan pembukuan tetapi masih belum sempurna. Meskipun masjid tersebut telah malakukan pembukuan namun pembukuan hanya dilakukan seadanya bisa dikatakan pembukuan telah berjalan namun belum terarah. Adanya perkembangan teknologi dapat mempermudah bendahara masjid untuk melakukan pencatatan menggunakan salah satu program yang disuguhkan oleh Microsoft, yaitu Microsoft Excel. Dalam aplikasi tersebut telah tersistem. Dengan kata lain pembukuan dengan aplikasi ini akan membentuk laporan keuangan secara otomatis, ini akan sangat membantu bagi bendahara masjid dalam menyusun laporan keuangan. Disamping itu media yang digunakan juga praktis yakni melalui Handphone. Dari hasil penelitian didapati bahwa pengelolaan keuangannya masih sering terjadi kesalahan dalam pencatatan oleh bendahara Masjid At-Taqwa.]]>
<![CDATA[The Effect of Accounting Knowledge, Business Scale, Age of Business and Organizational Culture on the Use of Accounting Information of UMKM with Moderate Environmental Uncertainty ]]>
<![CDATA[Miftha Anasthasya Shintya Putri]]>;
<![CDATA[Muhammad Aufa]]>
<![CDATA[ Indonesian Vocational Research Journal Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/ivrj.v1i2.4253
<![CDATA[his study aims to determine the effect of accounting knowledge, business scale, business age and organizational culture on the use of MSME accounting information by moderating environmental uncertainty. This type of research is a quantitative research. The sample of this research is business actors in Gresik City who are registered with the Cooperative Service and especially in the manyar and kebomas sub-districts, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 116 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis.The results showed that accounting knowledge, business scale and age of business had a positive effect on the use of accounting information for SMEs in Gresik City, while organizational culture had no effect on the use of accounting information for SMEs in Gresik City. Moderation regression analysis (MRA) shows that environmental uncertainty as a moderating variable can moderate accounting knowledge, business scale and organizational culture on the use of accounting information for SMEs in Gresik City. Environmental Uncertainty as a moderating variable cannot moderate the age of business on the use of accounting information for SMEs in Gresik City.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal Dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Perusahaan ]]>
<![CDATA[Salwa Permata Pratiwi]]>;
<![CDATA[Muhammad Aufa]]>
<![CDATA[ Jurnal Mirai Management Vol 8, No 2 (2023) ]]>
Publisher : <![CDATA[STIE AMKOP ]]>
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DOI: 10.37531/mirai.v8i2.5306
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sistem pengendalian internal dan teknologi informasi terhadap kualitas laporan keuangan perusahaan. Metode yang digunakan dalam penelitian ini yaitu kuantitatif deskriptif dengan data primer. Teknik pnegmbilan data dengan cara penyebaran kuesioner kepada responden. Penelitian ini menggunakan sampel sebanyak 78 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sistem penegndalian internal dan teknologi informasi berpengaruh terhadap kualitas laporan keuangan perusahaan. Penelitian ini dapat digunakan perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap kualitas laporan keuangan perusahaan. Keywords: Sistem Pengendalian Internal, Teknologi Informasi, Kualitas Laporan Keuangan Perusahaan]]>
<![CDATA[Pengaruh Konservatisme Akuntansi dan Leverage terhadap Manajemen Laba ]]>
<![CDATA[Tantia Rahmawati]]>;
<![CDATA[Muhammad Aufa]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 4 (2023): OKTOBER: JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime-itb.v1i4.799
<![CDATA[This study aims to analyze the effect of accounting conservatism and leverage on earnings management. The population of this study are manufacturing companies in the food and beverage consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The sample of this research is 84 samples selected based on purposive sampling technique. This study uses a quantitative method with secondary data sources in the form of a complete annual financial report of the company. The data analysis technique uses multiple linear regression analysis. The results showed that the leverage variable has a negative and significant effect on earnings management. Meanwhile, the accounting conservatism variable has no effect on earnings management.]]>
<![CDATA[Pengaruh Likuiditas Profitabilitas Dan Leverage Terhadap Kebijakan Dividen ]]>
<![CDATA[Lailatul Maghfiroh]]>;
<![CDATA[Muhammad Aufa]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i4.846
<![CDATA[This study aims to determine the effect of liquidity, profitability and leverage on dividend policy. The sample in this study were companies listed in the LQ45 index listed on the Indonesia Stock Exchange during the 2019-2021 period using purposive sampling method and obtained 30 companies. This research uses multiple linear regression analysis techniques. The results of this study indicate that liquidity and leverage have no effect on dividend policy. Meanwhile, profitability has a significant effect on dividend policy. The coefficient of determination shows 19,5%. These results indicate the ability of the independent variables to explain the dependent variable while 80,5% is explained by other variables]]>
<![CDATA[CERDAS FINANSIAL DAN PENGUATAN “MINDSET YOUNGPRENEURSHIP” PADA IKATAN PELAJAR MUHAMMADIYAH (IPM) SIDAYU GRESIK ]]>
<![CDATA[Ismanto, Hadi]]>;
<![CDATA[Aufa, Muhammad]]>
<![CDATA[ Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jpml.v2i1.6102
<![CDATA[University Muhammadiyah Gresik through the entrepreneurship study program and the accounting study program collaborated with the Muhammadiyah Sidayu Student Association. This collaboration resulted in program synergy in the form of financial smart seminars and strengthening the “Youngpreneurship Mindset”. The result of this service activity is o build financial intelligence in IPM Sidayu cadres so they are able to manage finances effectively and efficiently. Financial intelligence is expected to encourage changes in the consumer mindset to become an entrepreneur mindset.]]>
<![CDATA[IMPLEMENTASI APLIKASI “SIAS / SISTEM INFORMASI AKUNTANSI SEKOLAH” DALAM PENYUSUNAN LAPORAN KEUANGAN SEKOLAH MUHAMMADIYAH DI KABUPATEN BOJONEGORO ]]>
<![CDATA[Syaiful, Syaiful]]>;
<![CDATA[Anugrah, Indra Gita]]>;
<![CDATA[Aufa, Muhammad]]>;
<![CDATA[Tumirin, Tumirin]]>;
<![CDATA[Suwarno, Suwarno]]>
<![CDATA[ Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jpml.v2i2.7320
<![CDATA[Community service activities aim to provide understanding and skills for the Muhammadiyah School Treasurer in Bojonegoro Regency regarding the preparation of financial reports using the "SIAS / School Accounting Information System" application. Community Service begins by giving a pre-test to participants so that the presenter can find out to what extent the material or materials to be taught have been mastered by participants regarding asset management. The next stage is counseling about the use of the application. The final stage is the final evaluation / post-test which is used to determine participants' understanding of the material that has been provided. The methods used in service activities are lectures, training and assistance in using the SIAS application. The result of this service is to provide literacy to Muhammadiyah School Treasurers so they are able to understand and apply the use of the SIAS application so that in the future they can organize and manage finances properly and correctly. This activity provides positive value in terms of effectiveness and efficiency in managing school finances.]]>
<![CDATA[PENDAMPINGAN PENGEMBANGAN USAHA MUSTAHIQ BINAAN LAZISMU GRESIK ]]>
<![CDATA[Aufa, Muhammad]]>;
<![CDATA[Ismanto, Hadi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jpml.v1i1.4415
<![CDATA[Lazismu PDM Gresik has implemented a community empowerment program by providing capital for mustahik. The purpose of this activity is to change the status of mustahik to become independent business actors. As part of Muhammadiyah's business charity, this empowerment activity is not only related to economic problems, but also as part of da'wah to strengthen monotheism of business actors. The target group for this service consists of business actors who have received capital from Lazismu PDM Gresik funds. The priority problem that is still being faced is business management and the presentation of its financial statements. The implementation of PKM activities will be carried out by transferring knowledge and technology (IPTEK) by conducting coaching activities such as counseling. After the counseling, assistance will be provided by the Student Team to oversee the preparation of financial reports. The results of this community service are: Knowledge and understanding in business development (innovation), and understanding business financial records through the android application, as well as improving infrastructure in developing a business.]]>
