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All Journal Jurnal Akuntansi dan Pajak SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Bina Akuntansi ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Abdimas Sangkabira Al-Buhuts (e-journal) The Es Economics and Entrepreneurship JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Pengabdian Masyarakat Manage
Ardyan Firdausi Mustoffa
Universitas Muhammadiyah Ponorogo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ASIMETRI INFORMASI DAN TEORI KEAGENAN PADA PENGUNGKAPAN LAPORAN KEUANGAN Adellya Nihayatul Muuna; Elvy Prastikawati; Anna Nur Laili; Muna Widya Sari; Ardyan Firdausi Mustoffa
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.v23i2.7116

Abstract

This research aims to find factors that can minimize information asymmetry due to agency relationships through disclosure of financial statements. The method of this research is a review article with library sources from online media with the theme of financial statement disclosure, information asymmetry theory, and agency theory. The results show that information asymmetry occurs because of the agency relationship within the company. This information asymmetry can be minimized by disclosing financial reports through factors such as Other Comprehensive Income Disclosures, Enterprise Risk Management Disclosures, and Disclosure Quality. Keywords : Asimetri information, Agency Theory, Financial Statement Disclosure
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi di Pasar Modal Ardyan Firdausi Mustoffa; LMS Kristiyanti
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.v24i1.6999

Abstract

Investment is an important factor that influences the growth and economic development of a country. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of perception, understanding of investment and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo with consideration of their status as active students for the 2021/2022 academic year at universities in Ponorogo where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 5399 students. The sampling technique was determined using the Slovin formula, from the calculation results obtained a sample of 100 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, meaning that the better one's understanding of investment, the higher interest in investing in the capital market. Training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment and training have a simultaneous (simultaneous) effect on investment interest. This means that the better the perception, understanding of investment and training, it will increase one's interest in investin”.
Pengaruh Pertumbuhan Laba, Konservatisme Akuntansi, Dan Persistensi Laba Terhadap Kualitas Laba Nadia Egga Maya Kharisma; Ardyan Firdausi Mustoffa; Iin Wijayanti
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gtv6059

Abstract

Penelitian ini menelusuri dampak pertumbuhan laba, konservatisme akuntansi, serta persistensi laba terhadap kualitas laba di perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia selama periode 2018 hingga 2024. Populasi penelitian terdiri atas 22 perusahaan, dengan teknik purposive sampling menghasilkan 15 perusahaan atau 105 observasi data panel. Dengan bantuan EView 12, analisis dilakukan melalui regresi data panel, yang melibatkan uji statistik deskriptif, uji untuk pemilihan model, uji multikolinearitas, uji heteroskedastisitas, uji t, dan uji F. Temuan penelitian mengungkapkan bahwa secara parsial maupun simultan semua variabel independen tidak menghasilkan dampak yang signifikan terhadap kualitas laba. Temuan ini mencerminkan karakteristik industri tekstil dan garmen yang volatil yang mengakibatkan kualitas laba lebih dipengaruhi faktor struktural serta eksternal di luar indikator keuangan konvensional
Implementasi pemilahan sampah dan pemanfaatanya menjadi media edukasi menabung untuk siswa madrasah Ibtidaiyah Ma’arif Serag Kecamatan Pulung Kabupaten Ponorogo Dara Elvitasari; Oilin Denti Nurlita; Putri Ananda Susanti; Julia Novitasari; Ardyan Firdausi Mustoffa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 3 (2026): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i3.39407

Abstract

AbstrakProgram Pengabdian Masyarakat Yang Dilaksanakan Oleh Mahasiswa KKN Universitas Muhammadiyah Ponorogo Di Madrasah Ibtidaiyah Ma’arif Serag Ponorogo Bertujuan Mengintegrasikan Pengelolaan Sampah Anorganik Dengan Pendidikan Karakter Dan Literasi Keuangan Melalui Pendekatan Kreatif Berbasis Sekolah. Sasaran Kegiatan Adalah Siswa Sekolah Dasar Kelas 3 Dan 4, Dengan Tahapan Pelaksanaan Meliputi Penyampaian Konsep Dasar Menabung, Persiapan Alat Dan Bahan, Praktik Pembuatan Celengan Dari Botol Bekas, Proses Dekorasi Sesuai Imajinasi Siswa, Serta Sesi Interaktif Tanya Jawab. Hasil Kegiatan Menunjukkan Bahwa Siswa Mampu Memahami Pentingnya Menabung Sejak Dini, Menghasilkan Celengan Dengan Desain Personal Yang Mencerminkan Kreativitas, Serta Menyadari Bahwa Barang Bekas Memiliki Nilai Guna. Selain Itu, Kegiatan Ini Berkontribusi Pada Pengembangan Keterampilan Motorik Halus, Peningkatan Kreativitas, Dan Pembentukan Kepedulian Terhadap Lingkungan. Program Ini Tidak Hanya Memberikan Pengalaman Belajar Kontekstual, Tetapi Juga Menanamkan Nilai Karakter Hemat, Tanggung Jawab, Dan Kepedulian Sosial. Dengan Dukungan Pembelajaran Tematik, Model Kegiatan Ini Berpotensi Direplikasi Di Sekolah Dasar Lain Sebagai Strategi Inovatif Dalam Pendidikan Karakter Dan Literasi Keuangan Berbasis Lingkungan. Keberlanjutan Program Dapat Diperkuat Melalui Kolaborasi Antara Sekolah, Masyarakat, Dan Perguruan Tinggi Sehingga Dampak Positifnya Semakin Luas Dan Berkesinambungan. Kata Kunci: celengan; botol bekas; daur ulang. AbstractThe Community Service Program Conducted By KKN Students Of Universitas Muhammadiyah Ponorogo At Madrasah Ibtidaiyah Ma’arif Serag Ponorogo Aims To Integrate Inorganic Waste Management With Character Education And Financial Literacy Through Creative School-Based Approaches. The Target Participants Were 3rd And 4th Grade Elementary School Students, With Implementation Stages Including The Delivery Of Basic Concepts Of Saving, Preparation Of Tools And Materials, Practice Of Making Piggy Banks From Used Plastic Bottles, Decoration According To Students’ Imagination, And Interactive Question-And-Answer Sessions. The Results Indicate That Students Were Able To Understand The Importance Of Saving From An Early Age, Produce Personalized Piggy Banks That Reflect Their Creativity, And Recognize The Functional Value Of Recyclable Materials. In Addition, The Program Contributed To The Development Of Fine Motor Skills, Enhancement Of Creativity, And The Cultivation Of Environmental Awareness. This Program Not Only Provided Contextual Learning Experiences But Also Instilled Values Of Frugality, Responsibility, And Social Care. With Thematic Learning Support, This Model Has The Potential To Be Replicated In Other Elementary Schools As An Innovative Strategy For Character Education And Financial Literacy Based On Environmental Awareness. The Sustainability Of The Program Can Be Strengthened Through Collaboration Among Schools, Communities, And Universities, Thereby Expanding And Maintaining Its Positive Impact. Keywords: piggy bank; used bottle; recycling.
Firm-Specific Determinants of Stock Prices in the Post-Pandemic Era Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2801

Abstract

Purpose—This study aims to analyze the influence of firm-specific factors—specifically Cash Flow, Profitability, Firm Size, and Capital Structure—on the Stock Prices of consumer manufacturing firms listed on the Indonesia Stock Exchange (IDX). This sector is strategically vital due to its substantial contribution to the national Gross Domestic Product (GDP), yet its stocks frequently face challenges related to volatility and price decline, raising critical questions about which fundamental signals are most effectively received and acted upon by the market. Design/Methodology—Employing a multiple linear regression method, this research utilizes secondary data from annual financial reports covering the period 2019 to 2024. The novelty lies in its comprehensive simultaneous analysis of these four fundamental variables in this sector, specifically emphasizing the differential signaling effect between Cash Flow and Profitability. Findings—Partial test results indicate that Cash Flow from Investing Activities/CFI and Firm Size have a positive and significant effect on Stock Prices. This suggests that investors perceive Cash Flow as a more reliable signal of a company's financial health than Profitability, which was found to be partially insignificant. Simultaneously, all four variables collectively demonstrate a significant effect on Stock Prices. Conclusion—In the Indonesian market context, Cash Flow from Investing Activities/ CFI and Firm Size are the key factors that command the most attention from investors in their investment decision-making processes within the consumer manufacturing sector
Determinanan Kinerja Bisnis pada Sektor UMKM Halal: Studi Empiris Penggunaan Teknologi Digital dan Kapasitas Keuangan Pelaku Usaha dalam Perspektif Model CORTEX Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.2852

Abstract

This study aims to analyze the influence of digital technology adoption and financial capacity on business performance in the Halal MSME sector in Ponorogo Regency from the perspective of the CORTEX model. The independent variables examined include e-commerce, digital payment, financial literacy, financial inclusion, and accounting knowledge. This research employs a quantitative approach using primary data collected through questionnaires distributed to Halal MSME owners. The population consists of 2,015 Halal MSMEs, with a sample of 89 respondents selected using the cluster sampling technique. Data were analyzed using multiple linear regression with SPSS 25 for Windows, supported by descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis testing. The results indicate that e-commerce, digital payment, financial literacy, financial inclusion, and accounting knowledge each have a significant partial effect on the performance of Halal MSMEs in Ponorogo Regency. This study contributes by extending the CORTEX model to the context of Halal MSMEs. The regression results indicate that digital adoption and financial capacity jointly explain 51.2% of the variation in business performance (R² = 0.512, p < 0.05). These findings highlight that optimizing digital technology utilization and strengthening the financial capacity of business actors are crucial factors in enhancing competitiveness and ensuring the sustainability of Halal MSMEs in the digital economy era.
Tata Kelola Dana Desa yang Efektif: Studi tentang Transparansi, Akuntabilitas, Kompetensi, dan Komitmen Pemerintah Desa di Kecamatan Jetis Kabupaten Ponorogo Nihaya Nur Arifah; Ardyan Firdausi Mustoffa; Nurul Hidayah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.5645

Abstract

This observe aims to determine the impact of transparency, accountability, competence of village apparatus, and commitment of village government organizations at the management of village budget in villages in Jetis District, Ponorogo Regency. This study uses primary information acquired from distributing questionnaires to fourteen villages in Jetis District, Ponorogo Regency. The populace on this observe had been all village apparatus in Jetis District, Ponorogo Regency as many as 205 human beings. The sample in this examine amounted to 70 village apparatus taken via purposive sampling method. The data analysis technique used is multiple linear regression analysis with the assist of the SPSS program. The outcomes confirmed that in part and simultaneously transparency, accountability, competence of village apparatus, and organizational commitment had a positive and significant impact on the management of village budget. which means the higher level of transparency, responsibility, competence of the village apparatus, and the commitment of village government organizations, the control of village finances will be higher.
Edukasi Digitalisasi Marketing sebagai Upaya Memperluas Pemasaran bagi UMKM Sektor Perdagangan di Kabupaten Ponorogo Ika Farida; Nurul Hidayah; Ardyan Firdausi Mustoffa
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.4372

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM sektor perdagangan di Kabupaten Ponorogo dalam memanfaatkan digitalisasi marketing sebagai upaya memperluas jangkauan pemasaran. Permasalahan utama yang dihadapi UMKM adalah keterbatasan dalam pengetahuan dan keterampilan penggunaan media digital untuk promosi dan penjualan produk. Metode pelaksanaan meliputi ceramah interaktif, pelatihan langsung (hands-on training), dan pendampingan penggunaan media sosial serta marketplace. Hasil kegiatan menunjukkan peningkatan literasi digital peserta, kemampuan mengelola akun bisnis digital, serta keberhasilan beberapa UMKM memperluas pasar ke luar daerah. Selain itu, kegiatan ini menghasilkan luaran berupa poster Hak Kekayaan Intelektual (HKI) dan artikel ilmiah sebagai bentuk diseminasi hasil pengabdian. Program ini diharapkan menjadi langkah berkelanjutan dalam memperkuat ekosistem ekonomi digital dan meningkatkan daya saing UMKM di Ponorogo.
Through Bibliometric Analysis: Digital Maturity as an Emerging Topic in Entrepreneurial Economics Loso Judijanto; Ardyan Firdausi Mustoffa; Lainatusshifa Kemal; Machfud Machfud; Sulistio Ningsih
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.990

Abstract

This study examines the development of digital maturity as an emerging topic in entrepreneurial economics through a bibliometric analysis of publications indexed in the Scopus. The objective is to map the intellectual structure, research trends, and thematic evolution of the field. A dataset of peer-reviewed articles published between 2000 and 2025 was analyzed using bibliometric techniques, including co-authorship analysis, citation analysis, keyword co-occurrence, and visualization mapping with VOSviewer. The results show a significant growth in publications after 2018, indicating increasing academic attention to digital maturity in response to global digital transformation trends. Network visualization reveals that the field is centered around economic concepts, particularly economics, industrial economics, and digital economy, while also integrating themes related to technology, management, and sustainability. Overlay visualization highlights a shift from technology-focused research toward strategic and sustainability-oriented topics, such as circular economy and sustainable development. Meanwhile, density analysis confirms a core-periphery structure, where economic themes dominate, and emerging topics such as digital maturity models, big data, and emerging economies present opportunities for future research. The study concludes that digital maturity is a multidimensional and evolving construct that bridges technological capabilities with economic and organizational performance. It contributes to the literature by providing a comprehensive mapping of the field and identifying key research gaps, particularly the need for integrated theoretical frameworks and broader empirical studies in developing economies. The findings offer valuable insights for researchers, practitioners, and policymakers in understanding the strategic role of digital maturity in fostering innovation and sustainable entrepreneurial growth.
Co-Authors Adellya Nihayatul Muuna Aik Aviska Aldalita Ajeng Rahmadani Aldisya Rachmadina Alfira Tiara Karisma Ana Silfia Andra Eka Vebriana Anna Nur Laili Ardiana, Titin Eka Dara Elvitasari Desra Silvia Dhenta Agusti Widyantoro Eka Febiana Nurdiyawati Elvy Prastikawati Eriska Ariyani Etyka Saelandri Fidiyaningtiyas Fidiyaningtyas Franchika Kirana Bella Hilda Yanti Iin Wijayanti Ika Farida Ika Farida Ulfah Ika Farida Ulfah Ika Farida Ulfah Ika Ulfah Imroatul Lutfiana Julia Novitasari Lainatusshifa Kemal LMS Kristiyanti Loso Judijanto Machfud Mudrikah Ratna Imtiyazari Muna Widya Sari Nadia Egga Maya Kharisma Nihaya Nur Arifah Ningsih, Sulistio Nur Aliffah Adi Saputri Nurul Hidayah Oilin Denti Nurlita Olivia Niantari Pratiwi Kartika Dewi Putri Amulia Putri Ananda Susanti Rizka Febriana Nur Laili Septi Nur Fitriani Silvya Eka Safitry Tri Wulandari Via Ayu Pujilestari Vinisa Jaya Tri Wahyu Ghuna Khojanah Wijianto Wijianto Wijianto Wijianto Wijianto Wijianto Wijianto Wijianto Wijianto Wijiyanto Yutt Puja Kusuma Lindayasa