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Pendampingan Kewirausahaan Produk Aroma Terapi “Himanodekh Potpouuri” Iman Supriadi; Leonard Adrie Manafe; Burhan Stafrezar; Kusuma Adi Rahardjo; Teguh Herdijanto; Mesya Aulia Nurjami; Devi Meilina; Novita Eka Sulistyia Rini
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Along with the times and the growing economy, more and more students are interested in starting their own business. The student entrepreneurship program exists as a forum for developing entrepreneurial skills and helping to hone their potential, so that students can become agents of change that have a positive impact on society. This program is expected to create more jobs and increase student independence in entrepreneurship. This program is held in semester 5 where it will be implemented from September to December 2022. The product produced is aromatherapy. Activities include the stages of planning, implementing, evaluating and analyzing the results of activities which include financial, marketing and production factors.
The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior Iman Supriadi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.743

Abstract

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form. The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors.
INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Iman Supriadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.178

Abstract

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.
PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS KELAYAKAN USAHA BAKSO PAK JI Lisa Lisa; Reza Nur Fauzi; Nofita Anggreani; Novira Rihadatul Aisyah; Lely Larasati; Maxi Steven Sahetapy; Iman Supriadi
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.276

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) adalah salah satu penopang perekonomian Indonesia. UMKM dinyatakan lebih fleksibel dalam menyesuaikan dengan perubahan pasar. Hal itu membuat penulis penasaran akan kelayakan usaha pada sebuah UMKM. Dalam melakukan analasis kelayakan usaha maka penulis mengambil sample pada usaha bakso pak ji yang ber alamat di jl anggrek 2 no 32 wedoro waru sidoarjo dengan menggunakan metode penelitian kualitatif meliputi dengan melakukan pengumpulan data yang akan di gunakan penulis sebagai perhitungan harga pokok sehingga dapat di jadikan sebagai alasan obyektif. Perhitungan laba bakso dengan Menggunakan harga pokok penjualan – harga pokok produksi.
PENGARUH PENDAPATAN DAN BEBAN USAHA TERHADAP LABA PADA DEPO AIR MINUM DI SURABAYA Della Putri Satiya Ningtyas; Ela Diana Saputri; Iman Supriadi
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 2 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i2.1664

Abstract

Penelitian ini mempunyai maksud untuk menganalisis pengaruh pendapatan dan beban usaha pada laba di salah satu depo air minum yang berada di Surabaya. Metode penelitiannya yang digunakan adalah metode kuantitatif dengan analisis regresi. Mengenai Teknik pengambilan data dilakukan menggunakan studi dokumen. Data berupa laporan keuangan depo air minum pada setiap bulan. Populasi yang diambil adalah laporan keuangan Depo Air Minum di Surabaya bulan Oktober 2020-April 2021. Sedangkan teknik pengambilan sampel yang dipakai adalah penerapan purposive sampling. Denganpenelitian ini, data dikerjakandengan perhitungan statistik regresi linier berganda. Lalu, dilakukan pengujian.koefisien determinasi dengan melakukan.uji t. Selanjutnya melalui tahap pengujian hipotesis, didapatkan hasil penelitian ialah pendapatan memiliki pengaruh positif terhadap laba sedangkan laba tidak berpengaruh signifikan pada laba.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI : Study Kasus Usaha Mikro Omah Teh Nganjuk Ni’matul Ijadiyah; Iman Supriadi
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

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Abstract

Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process.
Accelerating Islamic Economy and Finance through Financial Technology: Challenges and Potential in the Digital Age Iman Supriadi; Rahma Ulva Maghfiroh; Rukhul Abadi
Jurnal Internasional Ekonomi Islam Vol 5 No 02 (2023): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v5i02.7740

Abstract

The Islamic financial industry is increasingly experiencing rapid change and growth with technological advances, especially in the form of Financial Technology (FinTech). This research aims to analyze the regulatory challenges in the application of Financial Technology in the Islamic financial industry in Indonesia. This research uses a qualitative method with a literature study to collect and analyze data from various sources related to the application of FinTech in the Islamic financial industry and the associated regulatory challenges. The research findings show that several regulatory challenges need to be addressed in implementing FinTech in the Islamic finance industry in Indonesia. These challenges include Islamic perspectives on FinTech, efforts from government regulations and policies to encourage Islamic FinTech and the importance of collaboration between financial institutions and regulatory authorities. This research provides insight into the regulatory challenges faced in the implementation of FinTech in the Islamic finance industry in Indonesia. This research can guide the government, Islamic financial institutions, Islamic FinTech companies, and regulatory authorities in developing a regulatory framework conducive to the growth of Islamic FinTech.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Iman Supriadi; Eva Wany
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
TRANSFORMATION OF SHARIA ACCOUNTING INNOVATION: CHALLENGES AND OPPORTUNITIES IN ANALYSIS OF DIGITALIZATION ERA Iman Supriadi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 2 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i2.8372

Abstract

This paper discusses the transformation of Islamic accounting innovation in facing challenges and creating opportunities in the digitalization era. In the context of an increasingly digitally connected business, implementing Islamic accounting innovation through information technology plays an essential role for Islamic financial companies. Previous research has shown the positive impact of adopting information technology in Islamic accounting practices, including improving operational efficiency, transparency, and quality of service to customers. However, challenges still need to be addressed, such as the complexity of Islamic accounting principles, data security, and the need for skilled human resources. This study aims to analyze the challenges and opportunities in the transformation of Islamic accounting innovation in the era of digitalization and create a strategic framework to overcome the challenges and take advantage of the opportunities. This study will identify various challenges financial companies face in implementing Islamic accounting innovations in the digitalization era through a comprehensive literature review. In addition, this study will also identify emerging opportunities in terms of utilizing technology to enhance Islamic accounting practices. The results of this study will provide valuable insights for Islamic financial companies in dealing with accounting changes and innovations in the digitalization era. By understanding the challenges and creating an appropriate strategic framework, companies can optimize the benefits of transforming Islamic accounting innovation and strengthen their position in the increasingly competitive Islamic finance industry
The Role of Sharia Financial Innovation and Literacy in Improving the Performance of MSME Actors Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi; Dewi Mumpuni Yudowati
Journal of Islamic Economic and Business Research Vol. 3 No. 2: December 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v3i2.193

Abstract

This study aims to analyze the role of innovation and Islamic financial literacy in improving the performance of MSME actors in the context of Islamic economics. This study also aims to evaluate the impact of innovation and Islamic financial literacy on MSME growth and contribute to the sustainable development of MSMEs. This qualitative research applied a literature approach and document analysis to collect relevant data and information. A literature review was also conducted to identify indicators of the success of Islamic financial innovation and literacy in MSMEs and appropriate evaluation methods. Other research data included previous research results and related case studies. The results of this study revealed that MSMEs that implement Islamic financial innovation and literacy tend to experience improved performance. Product and process innovation, selection of Islamic financial instruments, and financial management by Sharia principles contributed positively to increasing MSME income, productivity, and operational efficiency. This research contributes to understanding the critical role of innovation and Islamic financial literacy in improving the performance of MSME actors. The findings of this study can serve as a reference for relevant stakeholders, including MSME actors, government, and Islamic financial institutions, in developing supporting policies and programs that strengthen innovation and Islamic financial literacy in MSMEs.