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All Journal AKRUAL: Jurnal Akuntansi Jurnal Informatika Jurnal AKSI (Akuntansi dan Sistem Informasi) JIKA: Jurnal Ilmu Keuangan dan Perbankan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Peradaban Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ MANAJEMEN Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Cendekia Keuangan Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING FISCAL: Jurnal Akuntansi dan Perpajakan JPEMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis
Amir, Vaisal
Politeknik Negeri Madiun
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Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies Sugiharto; Dewi Kirowati; Vaisal Amir
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).
Analysis of Behavior and Meaning of Ojek Driver Operational Costs in Calculation of Net Income Through Ethnometodological Study Vaisal Amir; Hedi Pandowo; Yana Christanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.292

Abstract

Behavioral accounting study is a study that looks at the unity between accounting actors and the accounting system itself, so that in this behavioral accounting study, humans and accounting systems are recognized for their existence in the organizational dimension. In this study, researchers want to see the cost behavior of motorcycle taxi drivers (both online and base) in carrying out financial management to support their operational activities. Another objective of this research is to see how the motorcycle taxi driver community interprets costs. Thus, the focus of this research is all costs included in self-budgeting (self-budgeting) delivery service business activities. This study uses a non-positivistic qualitative research paradigm using ethnomethodological analysis tools. The data used in this study are all primary data obtained through in-depth interviews and direct observation. The results of this study indicate that most of the ojek drivers do not control their operational costs based on the cost principle, but rather based on their physical needs. This shows that self-interest is the biggest determinant in achieving organizational goals (in this case the household). In addition, there are inconsistencies in treating expense as cost. Most of the ojek drivers realize that the expenses they use for their personal interests will affect their family income, this shows that the expenses for their personal interests are recognized as operational costs.
REALITAS SOSIO-SPIRITUAL AKUNTANSI PERTANIAN Vaisal Amir; Unti Ludigdo; Aji Dedi Mulawarman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6934

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami nilai-nilai yang terkandung dalam biaya produksi pertanian. Penelitian ini menggunakan paradigma islam sebagai paradigma penelitiannya. Paradigma islam memandang bahwa segala yang ada hadir dari Allah dan akan kembali kepada Allah. Selain itu paradigma islam juga memandang bahwa antara iman-ibadah dengan ilmu-amal sholeh tidak ada pertentangan dan berjalan selaras. Hasil penelitian ini menunjukkan bahwa paradigma positivis tidak bisa memotret secara utuh nilai-nilai yang terkandung dalam biaya produksi dikarenakan paradigma positivis memandang kesejahteraan batin petani yang terefleksi dari berbagai kegiatan sosial dan ritual untuk kegiatan pertanian sebagai inefisiensi produksi.Kata Kunci: Akuntansi Pertanian, Paradigma Islam, biaya produksi ABSTRACTThis study aims to determine the values contained in the costs of agricultural production. This study used the Islamic paradigm as its research paradigm. The Islamic paradigm views all that is present from God and will be return to God. In addition, the Islamic paradigm also considers that between faith-worship and knowledge-charity there is no resistance and walking in harmony. The results of this study indicate that the positivist paradigm cannot be portrayed as a whole-value contained in production costs because the positivist paradigm that is related to culture is reflected in various social activities and rituals for agricultural activities as production inefficiencies.Keywords: Agricultural Accounting, Islamic Paradigm, cost of productions
IMPLEMENTASI APLIKASI WEBSITE UNTUK MENDUKUNG TRANSPARANSI KEGIATAN PESANTREN DI PONDOK PESANTREN SUBULUL HUDA KEMBANG SAWIT MADIUN Hedi Pandowo; Vaisal Amir; Dian Kusumaningrum; Nova Maulud Widodo; Sugiharto
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.5125

Abstract

Pada masa sekarang ini transparansi informasi sudah merupakan sebuah kebutuhan bagi penyelenggara pendidikan baik yang bersifat formal maupun informal. Hal ini penting untuk memberikan informasi kepada pihak-pihak yang terkait terutama kegiatan yang dilakukan pada penyelenggara pendidikan sehingga informasi tersebut menjadi lebih jelas dan terhindar dari informasi yang bias. Pondok Pesantren Subulul Huda merupakan salah satu pondok pesantren yang ada di kabupaten madiun yang menyelenggarakan pendidikan baik formal maupun non formal. Transparansi merupakan hal penting bagi penyelenggara pondok pesantren sebagai media untuk mempublikasikan seluruh aktifitas kegiatannya sehingga masyarakat memperoleh informasi yang valid serta memberikan kepercayaan kepada masyarakat dan pihak-pihak terkait lainnya. Salah satu media yang digunakan untuk mempublikasikan kegiatan pondok pesantren adalah website. Pondok Pesantren Subulul Huda belum memiliki website sehingga belum ada media untuk mempublikasikan seluruh kegiatannya pada masyarakat umum yang lebih luas jangkau-annya. Oleh karena itu perlu dilakukan pelatihan dan pendampingan dalam mengimple-mentasikan aplikasi website untuk mendukung kebermanfaatan bagi pihak pondok pe-santren subulul huda.
AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI VOKASI NOVA MAULUD WIDODO; AHMAD KUDHORI; VAISAL AMIR
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.477

Abstract

INTERNAL SUPERVISORY UNIT VOCATIONAL HIGHER EDUCATION SUPERVISION AREA OF INSPECTORATE KEMDIKBUDRISTEK Nova Maulud Widodo; Ahmad Kudhori; Vaisal Amir
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2848

Abstract

Changes organization of the KEMDIKBUDRISTEK made Polytechnic Colleges under the organization of the Director General Vocational Studies. Vocational universities were initially in the supervisory area of ​​inspector 1, now in 2022 the Vocational College is in the supervisory area ​​inspector 4. This change has also affected the communication of the internal supervisory unit at the Polytechnic with the Inspectorate General. The implementation of supervision for institutions in their business processes is the focus of the internal supervisory unit. All stakeholders are expected to be able to complete their work, even the demands for the implementation of MBKM become a challenge for the polytechnic. In the implementation of this supervision, there are adjustments to the current pandemic conditions. This study aims to determine the impact of the internal supervisory unit in vocational colleges in the area of ​​inspector supervision 4. Researchers in conducting the analysis used qualitative methods with primary and secondary data sources, while the type of data used was qualitative. Data collection methods are interviews and documentation. Furthermore, the results of data analysis were then validated for drawing conclusions. The results showed that with the return of the supervisory area of ​​vocational higher education to area 4, coordination with other universities was getting better. This result makes SPI supervision more optimal.
Pengolahan Limbah Rumah Tangga Menjadi Eco Enzyme Di Lingkungan Perumahan Ujung Residence Muarief, Ridho; Aziz, Muhyiddin; Priyanto; Thousani, Hifzhan Frima; Yuliana, Intan; Syarifah, Ina; Setiawan, Agustinus Doedyk; Amir, Vaisal
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 6 No. 1 (2023): January 2023
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/sar7aw59

Abstract

Eco-enzyme is one of the potential organic waste processing technologies in the future. This community service activity aims to provide training on eco-enzyme household waste management in the Ujung Residence housing environment and youth groups in Ngujung Village, Maospati District, Magetan Regency. This activity begins with the dissemination of technology and the use of eco-enzymes through interactive lectures and discussions, followed by demonstrations of eco-enzyme production by the resource persons. The assessment is carried out according to a process that includes the presence of participants, enthusiasm/enthusiasm and response to training activities, as well as ecological enzyme products produced by the participants' production houses. The results of the service show that the training activities have been able to improve the knowledge and skills of the community in processing organic waste into ecological enzymes. The results of the evaluation showed that the response, enthusiasm, acceptance, presence and participation of the community in the training activities were very good. The eco-enzyme product produced by the participants was considered successful if it met certain criteria, namely brown color, distinctive fruity odor with a slight alcohol aroma, acidic pH (3-4) and free of mold or maggots.
Good Corporate Governance as Prevention of Credit Fraud at Government Bank Kurniamaylani, Widia; Amir, Vaisal; Prasaja, Mukti
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11376

Abstract

This study aims to determine the application of Good Corporate Governance as fraud prevention in providing briguna loans to PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch office. This study used qualitative descriptive method by taking data derived from interviews and direct observations with officers of PT BRI and interviews with customers. Data collection is done by observation, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusions. The results of this study show that PT Bank Rakyat Indonesia (Persero) Tbk Ngawi Branch Office has applied GCG principles adequately in providing briguna loans. With the implementation of GCG principles, Bank BRI has carried out fraud prevention.
Penilaian kinerja portofolio saham pada sektor perusahaan farmasi Wuryanti, Ratih Tri; Amir, Vaisal; Prasaja, Mukti; Kulsum, Amalia
Jurnal Cendekia Keuangan Vol 3 No 1 (2024): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v3i1.4685

Abstract

Tujuan penelitian dilakukan dengan tujuan untuk mengetahui kinerja saham dari perusahaan sektor farmasi di Bursa Efek Indonesia (BEI). Pandemi Covid-19 menyebabkan banyak perusahaan mengalami penurunan perfoma kinerjanya. Dalam pergerakan harga saham pun akan terkena dampaknya serta mempengaruhi kinerja sahamnya. Metode yang akan digunakan untuk mengetahui kinerja saham antara lain Metode Sharpe, Metode Treynor,Jensen Alpha. Sumber data yang akan digunakan dalam penelitian ini adalah data sekunder. Jenis data yang akan digunakan adalah jenis metode penelitian kuantitatif berupa angka kemudian dianalisis. Untuk populasi perusahaan sektor farmasi yang terdaftar di bursa efek indonesia dan sampel delapan perusahaan sektor farmasi pada tahun 2018 sampai tahun 2022. Teknik penelitian dengan mengumpulkan data melalui dokumentasi. Teknik analisis data dengan statistik deskriptif. Setelah data terkumpul tersebut dianalisis. Hasil penelitian menunjukkan terdapat perusahaan yang kinerja saham bisa dikatakan baik dengan menggunakan metode Sharpe, Treynor dan Jensen Alpha pada periode 2018 sampai dengan 2022. Ada dua perusahaan yang dengan menggunakan ketiga metode mengalami kinerja yang baik.
ANALISIS KESEHATAN KPRI PERUM PERHUTANI KPH MADIUN BERDASARKAN PERDEP KEMENTERIAN KUKM RI NOMOR 06/PER/DEP.6/IV/2016 Amir, Vaisal; Widi Nugroho, Sasmito; Dwi Christanti, Yana; Kristanti, Dwi Wahyu
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 01 (2024): Volume 13 Nomor 01 (April 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i01.5147

Abstract

Tujuan penelitian ini adalah untuk melihat tingkat kesehatan koperasi pegawai republik Indonesia perum perhutani KPH Madiun. Data yang diperoleh dalam penelitian ini adalah data primer dan sekunder. Data primer dalam penelitian ini berasal dari wawancara yang dilakukan oleh peneliti, sedangkan data sekunder diperoleh dari dokumen-dokumen yang terkait dengan objek penelitian. Adapun hasil penelitian ini menunjukkan bahwa secara keseluruhan tingkat kesehatan KPRI Perum Perhutani KPH Madiun tahun 2018 – 2020 berada dalam kategori cukup sehat.
Co-Authors Abdullah, La Ode Ahmad Kudhori Ainun Fikria Aji Dedi Mulawarman Anggraey, Shinta Noor Christanti, Yana Dwi Dian Kusumaningrum Dian Kusumaningrum Dwi Christanti, Yana Fikria, Ainun Hartono, Halleina Rejeki Putri Hifzhan Frima Thousani, Hifzhan Frima Khasanah, Alif Fidyah Noor Kirowati, Dewi Kristanti, Dwi Wahyu Kulsum, Amalia Kumalawati, Lely Kurniamaylani, Widia Kurniawan, Handika Asep La La Ode Abdullah Muhyiddin Aziz NOVA Nugroho, Sasmito Widi Nurrohman, Aan Pandowo, Hedi Prasaja, Mukti - Prihadiatama, Ardila Priyanto RB. Iwan Ridho Muarief S.Pd. M Kes I Ketut Sudiana . SASMITO WIDI NUGROHO Setiawan, Agustinus Doedyk Sugiharto Suhasto, RB. Iwan Noor Suwarningtyas, Ayu Syarifah, Ina Unti Ludigdo Widi Nugroho, Sasmito Widodo, Nova Maulud Wuryanti, Ratih Tri Yana Yana Christanti Yuliana, Intan Yulis Alfia Yulis Diana Alfia Zikri, Rafly Marsanda