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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah Keuangan Akuntansi Bisnis
Hadi Samanto
AAS Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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SOSIALISASI PENYEMBELIHAN DAN PEMBAGIAN HEWAN QURBAN SESUAI SYARIAT ISLAM Muhammad Tho'in; Sumadi Sumadi; Tino Feri Efendi; Dewi Muliasari; Hadi Samanto; Wikan Budi Utami; Agus Marimin
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6132

Abstract

Tujuan dilakukannya pengabdian ini yaitu memberikan sosialisasi penyembelihan dan pembagian hewan qurban sesuai syariat Islam. Kegiatan pengabdian ini merupakan tindak lanjut kerjasama antara Institut Teknologi Bisnis AAS Indonesia ke beberapa mitra pengabdian. Kebetulan dalam pengabdian ini Institut Teknologi Bisnis AAS Indonesia bekerjasama dengan Bani Sutardi di Pulutan, Desa Kebonan, Kecamatan Karanggede, Kabupaten Boyolali yang kebetulan rutin melaksanakan kegiatan qurban saat Idul Adha. Metode pelaksanaan pengabdian ini dilakukan dengan tutorial penyampaian materi terkait penyembelihan hewan qurban yang sesuai dengan syariat Islam, kemudian dilanjutkan dengan penyembelihan dan pembagian daging qurban kepada masyarakat disekitarnya. Waktu pelaksanaan pengabdian masyarakat ini bertepatan langsung dengan Idul Adha Tahun 2022 yaitu pada tanggal 10 Juli 2022 dimana dalam kalender akademik terhitung masuk Semester Genap 2021/2022. Hasil pengabdian masyarakat ini menunjukkan bahwa: a). proses sosialisasi penyembelihan hewan qurban sesuai syariat Islam dan dilanjutkan dengan pembagian daging qurban yang dilaksanakan mendapatkan dukungan dari banyak pihak, mulai dari institusi khususnya LPPM Institut Teknologi Bisnis AAS Indonesia, keluarga besar Bani Sutardi, panitia pelaksana qurban dan masyarakat sekitar; b). Pelaksanaan penyembelihan yang dilakukan sudah sesuai ketentuan syariat Islam; c). Pembagian hewan qurban dapat berjalan lancar dan mencukupi. Implikasi dari kegiatan pengabdian masyarakat ini yaitu masyakarat semakin memahami tata cara penyembelihan yang benar sesuai syariat Islam serta mereka memahami kewajiban melaksanakan qurban bagi yang mampu sebagai wujud ketaatan kepada Allah SWT dan Rasulnya.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2022 Ambita Adyanning Putri; Sri Laksmi Pardanawati; Hadi Samanto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10215

Abstract

This study aims to determine the influence between the board of directors, board of commissioners, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The analysis method used is multiple linear regression. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. To determine the sample used purposive sampling method. 42 manufacturing companies were obtained which will be used as samples in this study. The results of hypothesis testing in this study, show that the size of the board of directors and audit committee has a significant effect on the financial performance of manufacturing companies. The results of this study also show that the board of commissioners does not have a significant effect on the company's performance.
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Infrastruktur Yang Terdaftar di BEI Pada Tahun 2017-2021) Faizzatul Khasanah; Suprihati Suprihati; Hadi Samanto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6256

Abstract

This study aims to determine the effect of Deferred Tax Assets, Deferred Tax Expense, and Tax Planning on Earnings Management (Case Study on Infrastructure Sector Manufacturing Companies Listed on the IDX in 2017-2021). The type of research used is quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used is 14 companies. The sampling technique used was purposive sampling method where the number of observations in this study obtained 70 samples from 14 companies multiplied by 5 periods in this study. Data analysis used was descriptive statistical test method, classic assumption test with hypothesis using Multiple Linear Regression Analysis, F test (simultaneous test), t test (partial test), and R^2 test (coefficient of determination) and assisted by SPSS software version 23 . From the results of the tests that have been carried out, it shows that the variables of Deferred Tax Assets, Deferred Tax Expense, and Tax Planning have a significant effect on Earnings Management. Keywords: Deferred tax assets, Deferred tax expense, and Tax planning.
Analisis Pengaruh Modal Kerja, Pendapatan, Biaya Operasional, Dan Arus Kas Operasi Terhadap Laba Bersih Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sinta Risma Indriyani; Hadi Samanto; Suprihati Suprihati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2946

Abstract

Abstract The purpose of this study was to determine the effect of working capital, income, operating cost, and operating cash flow on the net profit. The object of this study are companies from miscellaneous industrial sectors listed in the Indonesia Stock Exchange during 2017 to 2019. Type of data use secondary data sourced from financial reports from the official website www.idx.co.id. The sample selection used purposite sampling method with a population of 50 companies in miscellaneous industrial sectors listed in the Indonesia Stock Exchange that met the sample criteria of 16 companies. The analytical method used in this research is multiple linear regression with the help of IBM SPPS Software. The results showed that working capital, income, operating cost, and operating cash flow simultaneously gave an effect of 80,2% in determining the amount of net profit. Partially shows that working capital and cash flow have a significan effect on the company’s net income. Meanwhile, income and operating cost have no significan effect on income. keyword: Working Capital, Income, Operating Cost, Operating Cash flow, Net Profit
PENGARUH PENDIDIKAN, PENGALAMAN DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS DI KECAMATAN EROMOKO, KABUPATEN WONOGIRI Anik Wahyuni; Hadi Samanto; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9931

Abstract

The research aims to analyze the effect of education, experience, and social factors on the use of cash flow statement information in Eromoko District, Wonogiri Regency. This research is a type of quantitative descriptive research using a questionnaire as a valid and reliable research instrument. Samples were taken from 97 people from the Basuhan village community by simple random sampling. Methods of data analysis using instrument test, descriptive statistical test and classical assumption test. Testing the hypothesis using multiple linear regression analysis. The results showed that education, experience, and social factors influenced the utilization of cash flow statement information with a coefficient of determination of 0,631. This means that 63,1% of variations in changes in the use of cash flow statement information can be explained by variations in education, experience, and social factors. While the remaining 36,9% was explained by other factors outside of this study. Keywords : education, experience, social factors, utilization of cash flow statement information.
PENGARUH PENGETAHUAN AKUNTANSI, MANAJEMEN SUMBER DAYA MANUSIA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA USAHA DI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ROTAN DI DESA TRANGSAN SUKOHARJO Lisa Ayu Ramadhani; Rukmini Rukmini; Hadi Samanto
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14198

Abstract

The aim of this research is to determine the significant influence of Accounting Knowledge, Human Resource Management, Entrepreneurial Personality on the Performance of rattan MSME Businesses in Trangsan Village. The type of data used is primary data using the Slovin formula obtained from 58 sample respondents. The data collection techniques used are, Observation, Interview, Questionnaire. The data analysis methods used are descriptive analysis tests, validity tests and reliability tests. The classical assumption tests used are the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing uses the t test using SPSS 23. The results of the study show that accounting knowledge, human resource management, entrepreneurial personality have a significant effect on business performance in the rattan UMKM of Trangsan Village
THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, COMMUNITY PARTICIPATION, AND UTILIZATION OF INFORMATION TECHNOLOGY ON VILLAGE FUND MANAGEMENT ACCOUNTABILITYIN KLATEN REGENCY Abdullah Fathurrahman; Rifatun Maulani; Suprihati Suprihati; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6135

Abstract

The research purposes were 1) determined the effect of the quality of human resources, community participation, and the use of information technology simultaneously to the accountability of village fund management in Ceper District; 2) determined the effect of the quality of human resources on the accountability of village fund management in Ceper District; 3) determined the effect of community participation on accountability of village fund management in Ceper District; and 4) determined the effect of the use of information technology on the accountability of village fund management in Ceper District. This research type is quantitative research with the primary data source. The population were all village officials in Ceper District, Klaten Regency. The sample amounted to 65 people. The research sampling used purposive sampling technique. Data collection techniques used survey techniques by distributing questionnaires. The data analysis method used Multiple Linear Regression using SPSS. The hypothesis testing method used t test, F test, and coefficient of determination (R2). Based on the results of data analysis, it can be concluded that 1) Quality of Human Resources, Community Participation, and Utilization of IT simultaneously affect the accountability of village fund management in Ceper District, Klaten Regency; 2) The quality of human resources has a positive and significant impact on the accountability of village fund management in Ceper District, Klaten Regency; 3) Community participation has a positive and significant impact on the accountability of village fund management in Ceper District, Klaten Regency; and 4) Utilization of Information Technology has a positive and significant effect on the accountability of village fund management in Ceper District, Klaten Regency.
Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018 Hadi Samanto; Nurul Hidayah
Jurnal Ilmiah Ekonomi Islam Vol. 6 No. 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v6i3.1479

Abstract

The purpose of this research is to determine the influence of the four aspects of RGEC on the assessment of the bank's health level at PT Bank Rakyat Indonesia Syariah. This research uses RGEC method consisting of risk profile, good corporate governace, earning and capital. The sampling techniques in this study used saturated sample methods. And the sample used in this study is the financial statements of PT. Bank BRI Syariah from 2013 to 2018. As one of the sharia public banks in Indonesia, BRI Syariah Tbk bank must maintain the bank's health level in the following years in order to maintain public trust, customers and stake holders towards BRI Syariah Tbk bank. There are several assessment indicators in certain years that fluctuate, this needs to be considered so that in the following years the indicator is maintained stability so as not to adversely affect performance. PT Bank BRI Syariah Tbk also needs to lower operating costs from rank 5 which is unhealthy to rank 1 very healthy in order to maintain the company's performance by increasing profit, especially operating profit. PT Bank BRI Syariah Tbk also needs to lower the percentage rate of Earnings (Rentability) from unhealthy, unhealthy, healthy enough to be a healthy or very healthy rating, with the aim of ordering PT. Bank BRI Syariah Tbk has a higher profit.
Co-Authors Abdullah Fathurrahman Afaf Nur Maesyaroh Agus Marimin Ambita Adyanning Putri Anik Wahyuni Budiyono Budiyono Dewi Muliasari Faizzatul Khasanah Lisa Ayu Ramadhani LMS Kristiyanti, LMS M. Hasan Ma'ruf M. Hasan Ma’ruf Maya Widyana Dewi Muhammad Tho'in Muqorobin Muqorobin Muslihah, Isnawati Nendy Akbar Rozaq Rais Nia Pitaloka Nina Purwitasari Ningsih, Suhesti Nurul Hidayah Rifatun Maulani Rukmini Rukmini Shellyana Ayu Kusuma Hapsari Sinta Agus Saputra Sinta Risma Indriyani Siti Rokhmah Sri Laksmi Pardanawati Sumadi Sumadi Suprihati Suprihati Suprihati Tino Feri Efendi Tino Feri Efendi Tutik Agustini Wikan Budi Utami Yudhi Priyono Yulianti Anggrahini Dewi Yuwita Ariessa Pravasanti