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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Indonesian Collaboration Journal of Community Services (ICJCS) National Conference on Applied Business, Education & Technology (NCABET)
Mohamad Husni
Universitas Bina Bangsa
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Soft Control Dan hard Control Terhadap Hasil Temuan Auditor Internal Di Perusahaan Daerah Air Minum Se Provinsi Banten Mohamad Husni
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.873 KB) | DOI: 10.30656/jak.v6i2.942

Abstract

This research aims to test the impact of  integrity and ethical values, commitment to competence, Tone at the Top, work culture, organizational structure, Sop and supervision of the findings of the Internal Auditor Regional Water Company (PDAM) in the province of Banten. The samples in this study using purposive sampling method. Data were collected using a questionnaire survey techniques. The target respondents of this study were 100 respondents, but the data is data that can be processed is 83 respondents. To test the quality of the data from the instrument used to do with the validity and test ralibilitas. Test the classical assumption of normality test, multicollinearity, homogeneity test and test heterkodastisitas is intended as a requirement to perform multiple linear regression test.            The results of multiple regression analysis showed that the variation of the variable findings of the internal auditor can be explained by the variable of integrity and ethical values, commitment to competence, tone at the top, work culture, organizational structure, soup and supervision 52.9 percent, t test showed that the variables Integrity and ethical values, commitment to competence, Sop and Supervision affect the findings of the internal auditor, while variable Tone at the Top, Culture Work and Organizational Structure there are no influence against the findings of the internal auditor.            The results of research shows that Integrity and Ethics Values, Commitment Competence, SOP and Oversight had a positive influence on the Findings of the Internal Auditor. The test results provide a synthesis hypothesis that the better Integrita and ValuesEthics, Commitment Competence, SOP, and the stronger the less oversight findings of internal auditors found (fewers error)
Strategi Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Untuk Meningkatkan Perekonomian Masyarakat Desa di Desa Nembol Kecamatan Mandalawangi Kabupaten Pandeglang Banten Riyanthi Idayu; Mohamad Husni; Suhandi Suhandi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v7i1.729

Abstract

Abstrak Desa Nembol memiliki banyak potensi Usaha Mikro Kecil dan Menengah (UMKM) yang bersumber dari pertanian dan perkebunan. Penelitian ini bertujuan untuk menganalisa dan mengidentifikasi masalah yang dihadapi dan menysusn strategi dalam pengembangan Usaha Mirko Kecil dan Menengah (UMKM) yang ada di Desa Nembol Kecamatan Mandalawangi Pandeglang, sebagai salah satu sektor unggulan dalam membantu peningkatan perekonomian masyarakat Desa Nembol Kecamatan Mandalawangi Pandeglang. Metode Penelitian ini menggunakan  metode kualitatif melalui proses observasi, wawancara, dan dokumentasi disajikan dalam bentuk data,  kemudian analisa menggunakan   analisis matrik SWOT untuk mengetahu kekuatan, kelemahan, peluang dan ancaman.Informan yang dijadikan sumber data terdiri dari Kepala Desa Nembol, Bumdes, Koperasi, pelaku umkm, Dinas UMKM Pandeglang dan Masyarakat Desa Nembol, waktu pelaksanaan penelitian satu tahun.Hasil penelitian ini menunjukan bahwa terdapat permasalahan pada setiap pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Nembol seperti: permodalan, produksi, pemasaran, sumber daya manusia, sarana dan prasarana, pengenalan teknologi, sosial dan ekonomi, sehingga pengembangan UMKM di Desa Nembol Kecamatan Mandalawangi belum bisa terlaksana dengan baik. Sedangkan strategi yang tepat dilakukan dalam pengembangan UMKM yang ada di Desa Nembol Kecamatan Mandalawangi Pandeglang adalah Strategi SO (Growth). Strategi SO (Growth) merupakan strategi yang memanfaatkan kekuatan yang ada untuk meningkatkan keunggulan kompetitifnya.Kata Kunci: Strategi, pengembangan, UMKM, SWOT.Abstract Nembol Village has a lot of potential for Micro, Small and Medium Enterprises (MSMEs) which are sourced from agriculture and plantations. This study aims to analyze and to identify the problems faced and formulate strategies in the development of Micro Small and Medium Enterprises (MSMEs) in Nembol Village, Mandalawangi District. Pandeglang, as one of the leading sectors in helping improve the economy of the people of Nembol Village. This research used qualitative method through a process of observation, interviews, and documentation presented in the form of data, then the data analysis used SWOT matrix analysis to find out the strengths, weaknesses, opportunities and threats. The informants used as the data source consisted of the Head of Nembol Village, Bumdes, Cooperatives, MSMEs actors, the Pandeglang MSMEs Office and the Nembol Village Community, the research implementation time is one year. The results of this study indicate that there are problems for every Micro, Small and Medium Enterprise (MSMEs) actor in Nembol Village such as: capital, production, marketing, resources human, facilities and infrastructure, the introduction of technology, social and economy, so that the development of MSMEs in Nembol Village, has not been implemented properly. While the right strategy for developing MSMEs in Nembol Village, Mandalawangi District, Pandeglang is the SO (Growth) Strategy. The SO (Growth) strategy is a strategy that utilizes existing strengths to increase its competitive advantage.Keywords: Strategy, development, MSMEs, SWOT.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI ASSET GROWTH PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI Nuni Sari; Mohamad Husni
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 2 (2021): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v1i2.31

Abstract

the purpose of this study is to determine the  influence of firm size on asset growth and debt to equity ratio prices on asset growth prices and simultaneously between return on asser and debt to equity ratio on asset growth prices. The research method used is quantitative. With the number of populations and samples as many as 9 companies with 5 observation periods, the number of data used as much as 45 data from the multiplication of 9 banks x 5 years observation period. The test result of the first hypothesis (H1)is known signification value = 0.014 is smaller than at 0.05 or sig value < 0.05, then Ha  received H0  is rejected. The test result of the second hypothesis (H2)is known to signify = 0.691 greater than at 0.05 or sig value > 0.05, then Ha  rejected H0  is accepted. The results of the third hypothesis test (H3)are known  Fcount  = 5034 and Ftable  = 2.89 so Fcalculates>Ftable with a significant level above 0.05 i.e. 0.13. Based on the results of hypothesis testing can be concluded that  firm size affects the price of asset growth and debt to equity ratio has no effect on the price of asset growth and simultaneously between firm size and debt to equity ratio affects assetgrowth
ANALISIS PENERAPAN PSAK 71 TERKAIT CADANGAN KERUGIAN PENURUNAN NILAI: PADA PERUSAHAAN SEKTOR PERBANKAN BUMN YANG TERDAFTAR DI BEI Mohamad Husni; Wenny Ariesta Apriliani; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i1.69

Abstract

PSAK No. 71 is the merger of IFRS 9 whose implementation is calculated on January 1, 2020. PSAK 71 as a new regulation will have a significant impact on banking in Indonesia, especially in calculating CKPN. PSAK 71 introduces a new method, namely the expected loss which is forward-looking. In addition to being forward-looking, this new standard requires reporting entities to include information from past events and current conditions in the expected credit loss (ECL) measurement. This means that banks must provide CKPN in the credit or loan category, which are current, doubtful, or bad. This study aims to analyze the application of PSAK 71 to CKPN on bank credit and capital and bank financial performance in terms of net income before and after the application of the new standard. The method in this study uses a qualitative method with a descriptive design, the research sample is four state-owned banks listed on the IDX. This study found that in the application of PSAK 71, CKPN on bank credit and capital did not necessarily have a negative impact on all banks but on bank profits had a negative impact on all banks
Pengaruh Pemeriksaan dan Pengawasan Keuangan Daerah Terhadap Kinerja Penyelenggaraan Pemerintah Daerah (Studi Empiris pada Pemerintah Kabupaten/Kota di Banten) Mohamad Husni; Riyanthi Idayu
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 2 (2021): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i2.270

Abstract

The implementation and supervision of regional finances is the most important part in improving the performance of local government administration. This study aims to determine the effect of regional financial inspection and supervision on the performance of local government administration in the city and district of Banten. The population in this study were all local governments in Banten. A sample of 34 people consisting of members of the Banten Representative BPK with purposive sampling technique. The data analysis technique used multiple regression testing and hypothesis testing. The results of this study indicate that (1) Regional Financial Audit has a significant effect on the performance of the Banten Provincial Government, (2) Financial management supervision has a significant effect on the performance of the Banten Provincial Government, (3) Regional financial audit and financial management supervision has a significant effect on Government performance. Area.
COMMUNITY EMPOWERMENT IN THE MANAGEMENT AND BUSINESS OPPORTUNITIES OF WASTE BANKS IN GRIYA PERMATA ASRI HOUSING SERANG CITY: PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DAN PELUANG USAHA BANK SAMPAH DI PERUMAHAN GRIYA PERMATA ASRI KOTA SERANG Mohamad Husni; Riyanthi Idayu; Angga Anggriawan; Dedi Sutendi; Aski Atsriya Pramudiaspuri; Selda Setianti
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 1 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i1.40

Abstract

Departing from concern for waste, which in its management faces various obstacles, generally in the city of Serang and especially in the Griya Permata Asri housing complex, all of this is a result of the increasing number of residents living in Griya Permata Asri, through community service we strive to make waste more valuable. higher economic value in terms of management, therefore we provide an alternative in waste management by establishing a waste bank which in its management can improve the economy of residents in Griya Permata Asri. The method and approach used in this community service is the Short Learning by Doing method, namely by using the Discussion and Practice method in its implementation, the results we hope for in this Community Service Program are: 1. Residents of Griya Permata Asri are increasingly aware of the dangers of waste. 2. Residents of Griya Permata Asri know how to sort organic and non-organic waste and know which waste can have economic value if it is recycled. 3. Residents of Griya Permata Asri know and understand the mechanism for establishing a waste bank and the procedures for its management. The outcome of this Community Service program is that residents are expected to be able to maintain the sustainability of the waste bank operations at Griya Permata Asri Housing
PENGARUH FREE CASH FLOW, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES Desi Novitasari; Mohamad Husni; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 2 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i2.108

Abstract

This study  aims to examine the effect of  free cash flow, profitability, liquidity and leverage on dividend policy in a simulttan (together) and partially. This research is a research with a quantitative approach. Data collection techniques are carried out based on data sources, namely secondary data, data sources can be obtained from the Indonesia Stock Exchange (IDX) www.idx.co.id.  The sampling method  uses purposive sampling method.  The number of samples in this study was 30 observations in 6 companies within a period of 5 years.  The results of this study showed that the signification value of the t test free cash flow of 0.292 > 0.05 stated that it had no effect on dividend policy, the liquidity t test result of 0.404 > 0.05 stated that it had no effect on dividend policy and the result of the t leverage test 0.567 > 0.05 stated  has no effect on dividend policy. Jointly, the signification value of hasl test f free cash flow, liquidity and leverage of 0.466 > 0.05 stated that it had no effect on the dividend policy simultaneously. The conclusion for this study is that  the variables Free cash flow (X1), Liquidity (X2), and Laverage (X3) have no effect on dividend policy (Y).
Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat Mohamad Husni; Riyanthi Idayu; Nana Supriyatna
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1019

Abstract

The purpose of this study is to understand the factors that trigger the occurrence of repeated examination findings in the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. The research uses qualitative methods with an exploratory approach. The results of the study show that: 1) Serang Inspectorate feels that there are still less competent audit personnel in developing related audit findings, because it is proven in the audit implementation stage that it still looks less precise/inappropriate; 2) Apparatus who have committed irregularities will behave unethically and also lose a sense of responsibility towards their work in the end the same deviation occurs again in the following year; 3) regulations that change but are not synchronized with proper and correct interpretations from the auditors and auditees can result in a high risk of error rate: 4) good and clean governance can be achieved if there is a commitment from the leadership with positive behavior which can ultimately minimize or can eliminate all audit findings that may be repeated; 5) sometimes communication with the auditee is not well established. Communication is only made after the audit is completed in the form of a request for the auditee's response through the concept of the audit result; 6) delegation of authority and responsibility, lack of knowledge of village heads and lack of good skills in preparing work plans and developing human resources in SKPD and Villages. Whereas all of that is one stage of the realization in the implementation of an internal control system; 7) knowledge is a high resource for an organization. Knowledge related to regional financial management is a basic thing that must be owned by the apparatus/employees in the finance department in each SKPD in order to be able to explain the function in terms of regional financial accountability as well as possible.
PENGARUH SOSIALISASI, PENGETAHUAN PERPAJAKAN DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING Sinthya Agustiani; Mohamad Husni; Muhammad Angga Anggriawan
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.136 KB) | DOI: 10.46306/ncabet.v2i1.87

Abstract

This study aims to determine the effect of socialization, knowledge of taxation, firmness of tax sanctions on taxpayer compliance with tax service quality as an intervening variable at KPP Pratama Serang Barat WPOP registered in 2017-2021. The sample selection using a questionnaire survey method with the slovin formula obtained 100 respondents. The tool used in this research is using SmartPLS version 3.0. The results of this study indicate that the socialization variable has no direct effect, but socialization has an influence on the intervening variable. The tax knowledge variable has an influence on the intervening variable and has a direct effect. The tax sanction firmness variable has no direct effect on taxpayer compliance but does affect taxpayer compliance through the intervening variable
Pengaruh Metode Just In Time Terhadap Efesiensi Biaya dengan Sistem Informasi Akuntansi sebagai Variabel Intervening : Just in time, efesiensi biaya, sistem informasi akuntansi Puspita Maelani; Najmudin; Mohamad Husni
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4704

Abstract

This research is motivated by the condition of PT. Gasbumi Sarana Karya related to JIT which is still not optimal in its production process, and the use of accounting that is still manual, so that it is less efficient in production costs and slows down decision making. The purpose of this study is to test whether there is an effect between JIT on cost efficiency with accounting information systems as an intervening variable. The research method uses quantitative methods, through data collection techniques with questionnaires distributed directly to employees at PT. Gasbumi Sarana Karya. The statistical test tool used in this research is Smart PLS. The results of this study indicate that Just in time has a significant positive effect on cost efficiency. Accounting information systems have a significant positive effect on cost efficiency. time and cost efficiency Keywords: just in time, accounting information system, cost efficiency.
Co-Authors Angga Anggriawan Aski Atsriya Pramudiaspuri As’ari As’ari Dedi Sutendi Desi Novitasari Idayu, Riyanthi Muhammad Angga Anggriawan Najmudin Najmudin Nana Supriyatna Nuni Sari Puspita Maelani Ria Hindriani Selda Setianti Sinthya Agustiani SIREGAR, DINA KHAIRUNA Suhandi Suhandi Wenny Ariesta Apriliani Widya Ningsih