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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Jurnal Mahasiswa TEUB Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Ekonomi Bisnis Jurnal Istiqro' SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Dinamika Sosial Budaya MATAPPA: Jurnal Pengabdian Kepada Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting Surya Abdimas JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Equity SULUH: Jurnal Abdimas Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Jurnal Akademi Akuntansi (JAA) Indonesian Journal of Islamic Education Studies (IJIES) Janaka : Jurnal Pengabdian Masyarakat Pasundan International of Community Services Journal (PICS-J) Jurnal Pengabdian Masyarakat Indonesia Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Community Service Rengganis Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Indonesia Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi HEUTAGOGIA: Journal of Islamic Education JOMPA ABDI: Jurnal Pengabdian Masyarakat Ahmad Dahlan Medical Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Accounting & Finance in Asia Pasific International Journal of Economics and Management Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics and Business Journal Journal of Artificial Intelligence and Digital Business International Journal of Management Research and Economics Afshaha: Jurnal Bahasa dan Sastra Arab Journal of Social Contemplativa JRIIN :Jurnal Riset Informatika dan Inovasi Jitu: Jurnal Informatika Utama Neraca Manajemen, Akuntansi, dan Ekonomi Prosiding Seminar Nasional PPG Universitas Mulawarman Dedikasi: Journal of Community Engagement and Empowerment El-Mujtama: Jurnal Pengabdian Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi International Journal of Economics, Commerce, and Management International Journal of Technology and Education Research Kinanti : Jurnal Karya Insan Pendidikan Terpilih Indonesian Journal of Islamic Education Studies (IJIES) International Journal Business, Management and Innovation Review Elconika: Jurnal Teknik Elektro IJHABS Jurnal Pengabdian Masyarakat Profesi Guru Equity Harmony Management: International Journal of Management Science and Business International Journal of Economics and Management Research
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Upaya Peningkatan Profesionalisme Guru Dengan Pelatihan Akuntansi Desa Bagi Guru SMK Akuntansi Kota Malang Cipto Wardoyo; Slamet Fauzan; Rizky Firmansyah; Noor Faresi Putra; Yongky Teguh Setiaji
Jurnal Abdi Masyarakat Indonesia Vol 1 No 1 (2021): JAMSI - September 2021
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.009 KB) | DOI: 10.54082/jamsi.13

Abstract

Akuntansi desa merupakan salah satu mata peajaran baru dalam  kurikulum akuntansi di Sekoah Menengah Kejuruan. Kebijakan ini berdampak pada ketersediaan sumber daya manusia bagi guru yang kurang menguasai materi tersebut. Untuk itu dilakukan pelatihan kepada guru SMK Akuntansi Kota Malang. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat. Tujuan pengabdian ini adalah sebagai wadah bagi para guru untuk mempersiapkan dan meningkatkan profesionalisme dalam menerapkan pembelajaran akuntansi desa dalam kurikulum baru. Metode pelatihan diberikan dalam bentuk peatihan dan pengajaran. Hasil dari pengabdian pelatihan sistem tata kelola keuangan desa terlaksana dengan lancar. Hal ini ditinjau dari nilai post test materi sistem tata kelola keuangan desa peserta sebesar 6,8. Nilai ini mengalami kenaikan dari nilai pre test yang memiliki nilai rata-rata 5,0. Disamping itu juga terlihat dari antusiasme peserta yang mengikuti semua acara pelatihan dari pemaparan materi sistem tata kelola keuangan desa sampai denga penugasan mandiri. Selama kegiatan berlangsung, peserta sangat kooperatif dengan mengikuti semua instruksi yang diberikan dan datang tepat waktu dalam kegiatan pelatihan ini.
Pelatihan Penyusunan Artikel Ilmiah Bagi Guru-Guru Akuntansi se-Kabupaten Malang Cipto Wardoyo; Dudung Ma'ruf Nuris; Slamet Fauzan; Rizky Firmansyah
Surya Abdimas Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i1.1542

Abstract

Kegiatan menulis artikel ilmiah di kalangan guru tergolong masih rendah, hal ini dikarenakan sebagian guru tidak mempunyai motivasi dan waktu luang untuk membudayakan menulis. Sebagian besar guru masih belum memahami konteks penulisan artikel ilmiah yang benar sehingga guru belum mampu untuk menghasilkan karya yang inovatif yang dipublikasikan di jurnal ilmiah. Hal ini akan menghambat salah satu kebutuhan guru yaitu kenaikan pangkat secara reguler. Artikel ilmiah menjadi syarat mutlak yang harus dipenuhi agar proses kenaikan pangkat guru dapat segera terealisasi. Pelatihan penulisan artikel yang diselenggarakan tim dosen Universitas Negeri Malang dihadiri guru SMK jurusan akuntansi se-Kabupaten Malang dengan jumlah yang terbatas dan memperhatikan protokol kesehatan covid-19. Tujuan kegiatan ini yaitu memberikan pelatihan dan pendampingan kepada guru akuntansi tentang cara menyusun artikel ilmiah dan menerbitkan artikel di jurnal yang dituju. Metode pada kegiatan ini yaitu pelatihan dan pendampingan dalam menyusun artikel ilmiah. Pelatihan dilakukan selama dua hari yaitu pada hari pertama guru mendapatkan materi mengenai cara menyusun artikel ilmiah kemudian pada hari kedua, guru mendapatkan tugas untuk mengembangkan ide dan bahan penelitian yang sudah pernah dilakukan untuk menyusun artikel ilmiah. Kegiatan yang telah dilakukan selama dua hari tersebut, mampu melatih guru untuk menyusun artikel ilmiah. Guru-guru terlihat antusias mengikuti pelatihan dan mampu menemukan ide untuk ditindaklanjuti dengan menulis artikel yang akan dikirimkan ke jurnal yang dituju.
Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City) Muhammad Irsan Y Hi Wahid; Puji Handayati; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.742 KB) | DOI: 10.32535/ijafap.v3i3.953

Abstract

The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study research type. The subjects of this study were Oro-oro Ombo's dairy farm and the research object was dairy cows. The primary data used in this study are the results of interviews with informants who are directly responsible for managing the cattle farm business. Meanwhile, secondary data is used to support the primary in the form of documents that are related to the object of research. The results showed that the recognition of biological assets in the form of cows in accounting treatment according to cattle breeding is recognized as fixed assets and the measurement of biological assets is measured at fair value or equal to market prices. The reporting carried out by the farm includes a simple report that only shows the amount of income received for a month and also records the expenses incurred by the farm. Disclosure of biological assets on farms in the form of dairy cows contains a policy that does not recognize the classification of assets based on assets based on the productive life of the assets. So that the biological assets on Oro-oro Ombo's dairy farm, starting from recognition, measurement, reporting and disclosure are not in accordance with SAK-ETAP standards.
The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang David Amrulloh; Sulastri Sulastri; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.471 KB) | DOI: 10.32535/ijafap.v3i2.833

Abstract

This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT. UB in-depth and comprehensively. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang, as a private company that is engaged in industry, especially plywood. This research uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning, and essence. Data collection in this study uses the method of observation, interviews, and documentation. The results found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, that is the awareness of the company growing and developing in the midst of the community environment, and CSR as a charity and almsgiving.
The Effect of Free Cash Flow (FCF) On Agency Cost and Financial Performance in Financial Sector Companies Registered in Indonesia Stock Exchange (BEI) 2015-2016 Agung Purnawarman; Puji Handayati; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.129 KB) | DOI: 10.32535/ijafap.v3i3.954

Abstract

The company not only aims to seek profit, but also to maximize the prosperity of its shareholders by maximizing the value of the company. Within the company, there are three people who have different interests, namely, company owners, shareholders and managers. When the company generates free cash flow, there will be differences in the interests of the parties who make the work contract and create a conflict that will cause the company to pay costs, which is called agency cost. The result of this difference in interest can also affect the company's financial performance, because the company's finances are not going well. The purpose of this study was to determine the effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies listed on the IDX in 2015-2016. The type of research used in the research is Explanatory Research, with a population of 83 companies listed on the Indonesian stock exchange in the financial sector in 2015-2016. The sampling technique used the purposive sampling method as many as 61 companies listed on the Stock Exchange in the financial sector 2015-2016. The analytical tool used in this study is a simple regression test. Based on the results of the analysis, it is found that free cash flow (FCF) has a positive and significant effect on agency cost in financial sector companies listed on the IDX 2015-2016 of 33.7% and free cash flow (FCF) has a positive and significant effect on performance. finance by 34.0%.
Akuntansi Keuangan Dasar Sebagai Upaya Peningkatan Kekuatan Pondasi Perekonomian bagi Organisasi Karang Taruna Desa Mangliawan Pakis Malang Rizky Firmansyah; Adam Gumilang Rahmawan; Puji Handayati
Janaka, Jurnal Pengabdian Masyarakat Vol 5 No 1 (2022): November 2022
Publisher : LP3M STAI Darussalam Krempyang Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/janaka.v5i1.395

Abstract

This community service is carried out with the aim of providing an understanding of the administration of financial records that are neatly and systematically organized so that accountable and transparent financial reports are realized. The activity was carried out in Karang Taruna Mangliawan Village, District, Malang Regency. The attitude of mutual cooperation and cohesiveness in the Karang Taruna Organization is the main capital in developing the potential of the village. The youths who are members of the Karang Taruna Mangliawan Village organization are classified as active youths, some of whom have micro-scale businesses but still cannot make financial reports with accountable ones. Through this activity, members of the cadet reef are able to carry out simple financial records that are in accordance with the needs of the cadet coral organization.
Studi Fenomenologi Tentang Ungkapan Makna Dalam Sebuah Sorotan Kepatuhan Wajib Pajak Untuk Menunaikan Kewajiban Perpajakan Rafles Ginting; Ardimansyah Ardimansyah; Rizky Firmansyah
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.20824

Abstract

The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises. The interpretation was assessed with a great understanding of the taxation of SME taxpayers and taxpayer compliance with tax obligation was measured by the SME taxpayer compliance in paying taxes every year. The research was conducted in the city of Bengkulu with interviews directly to six randomly selected informants. Informants were of micro and small business owners. The results of this study showed a good interpretation in the understanding of the tax informant, the informant has not obediently tax obligations, and there were differences in interpretation and compliance of SME taxpayers in tax obligation between the micro and small enterprises in the city of Bengkulu.
Pelatihan Branding Dan Strategi E-Marketing Sebagai Upaya Meningkatkan Efektivitas Pemasaran Produk Olahan Daun Kelor (Moringa oleifera) Desa Wonorejo Kabupaten Malang Andro Agil Nur Rakhmad; Dediek Tri Kurniawan; Cesya Rizkika Parahiyanti; Rizky Firmansyah
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v1i4.334

Abstract

Program Pengabdian Masyarakat ini bertujuan untuk memanfaatkan potensi industri rumah tangga dari beberapa produk yang dapat meningkatkan nilai ekonomis dan meningkatkan pendapatan penduduk setempat dengan cara pemberian edukasi dan pengetahuan mengenai strategi branding pemasaran online. Moringa oleifera Lam yang kita kenal dengan nama kelor merupakan salah satu tanaman yang memiliki nilai gizi. Sejak dahulu dikenal oleh masyarakat sebagai tanaman yang berkhasiat. Ekstrak air daun kelor (Moringa oleifera) memiliki kandungan senyawa aktif alkaloid, saponin, tannin, fenol, flavonoid, triterpenoid, steroid, dan glikosida. Teh mengandung tanin, kafein, dan flavonoid. Flavonoid yang terkandung dalam teh merupakan antioksidan yang dapat membantu mencegah penyakit kardiovaskuler. Teh dapat dikelompokan menjadi 2 golongan, yaitu teh herbal dan non herbal. Teh non herbal dikelompokkan lagi menjadi 3 golongan, yaitu teh hitam, teh hijau, dan teh oolong. Sedangkan teh herbal merupakan hasil dari proses pengolahan bunga berry, kulit biji, daun, dan akar dari berbagai tanaman. Program pengabdian ini akan fokus dalam upaya peningkatan peran para masyarakat dan pemuda desa pada strategi E-Marketing pada produk olahan daun kelor dan strategi pemasaran produk dari Desa Wonorejo sebagai desa wisata dan mampu meningkatkan brand awareness dikalangan wisatawan baik lokal maupun internasional.
Radio Audit: A Visual Podcast Series as The Learning Media to Increase Accounting Students Engagement Dhika Maha Putri; Ria Zulkha Ermayda; Rizky Firmansyah; Septy Nur Sulistyawati; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.43316

Abstract

Universities are currently focusing on generic skills and students' critical thinking abilities. The demands on the workplace and the transformation in the field of technology cause theoretical knowledge is not enough to be successful in the workplace. As an auditor, students must have expertise, technical training, and professional skills in order to carry out audit implementation and report preparation. Accounting educators make a variety of innovations in response to the need to transfer knowledge in today's online learning environment, one of which is the use of video as a learning tool. The purpose of this study is to investigate the effect of using video podcasts (Radio Audit) on accounting students' engagement in auditing courses. Through a case study approach, this study found that the use of video podcasts increased student engagement in the third dimension (behavioral, emotional, and cognitive). According to the findings of surveys and interviews with students, the use of video podcasts increases student motivation in studying, increases flexibility, and makes it easier for them to understand the main points that must be mastered so that they can be successful in completing the final exam. This research contributes to the field of education by demonstrating that learning by using video podcasts can be an effective means and expands the study of the use of video podcasts in learning in universities.
DEVELOPING HOUSEHOLD FINANCIAL LITERACY TO ADVANCE SOCIETY WELFARE IN KASEMBON, KASEMBON DISTRICT, MALANG REGENCY Rizky Firmansyah; Tomy Rizky Izzalqurny; Adam Gumilang Rahmawan; Ach Littausil Arzaq
Pasundan International of Community Services Journal (PICS-J) Vol. 4 No. 2 (2022): Volume 04 Number 02 December 2022
Publisher : LPM Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/picsj.v4i2.6351

Abstract

Kasembon is a developing village which has elevated potential in agricultural products. However, its society required a good financial literacy.  The low knowledge of financial literacy became a demotivating factor that constructed outcome from community resource less than the maximum. Therefore, this Community Service Activity team initiated to develop the financial literacy through socialization for Kasembon Village society which assumed to improve their financial quality by transparent household financial management.
Co-Authors Abduh, Abduh Abdullah, Adnan Ach Littausil Arzaq Adam Gumilang Rahmawan Adam Gumilang Rahmawan Adi Setiawan Adiyanto, Afandi Putra Agung Purnawarman Agung, Muchammad Nuch Naufal ahmad farid Ahmad Fawaiq Suwanan Ahmad Mubarok Ainun Fuad Aji, Prakoso Al Faruqi, Mhd Ibnu Hanan Alfito Deanova Alfiyah Mu'arofah Alhamidy, Muh. Hakim Alifah, Luthfi Nur Alwiansah, Alfin Amrulloh, David Ana Dwi Setyo Lestari Ana Dwi Setyo Lestari Andro Agil Nur Rakhmad Anggara, Oktavianus Cahya Annisa Puspita Amalia Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ariani, Rizka Arif Isnaini Arif Isnaini Arrifqi, Faiyana Nurul Arzaq, Ach. Littausil Audira, Ineza Nurul Bucek Jalu Prasetyo Arjuna Cahyanisa, Zalwa Cesya Rizkika Parahiyanti Cipto Wardoyo Daniswara, Deoni David Amrulloh Dhika Maha Putri Diva Retnaning Tyas Dudung Ma'ruf Nuris Dwi Narulia Dwi santoso Dwi Wahyudi Eko Ganis Sukoharsono Ely Siswanto Emilia Nur Cholifah Erfan Achmad Dahlan Fadillah Akbar, Muhammad Fatimah Azzahra Fitriyani Fitriyani Hadi, Zufli Amrullah Hadri, Hadri Hafiz, Zufar Hafizh Nurkholish Hakim, Abil Haqi, Syafrozi Huddy Iswanto Huddy Iswanto Ikhsan Hill Syafaat Irfan Arifin Irma Suryandari Izzalqurny, Tomy Rizky Jazuli Jazuli Jazuli Jazuli Khasanah, Midhatul kurniawan, Dediek Kurniawan, Dediek Tri Kurniawati Mulyanti Kurniawati, Ike Yulia Lupita, Delia Lydia Rohmawati M. Faizal Al-Aziz M. Firyal Azhar M. Rafi M. Tsani Ashrofazami Mandi, Wina Lai' Maya Rahayu Milenia R Patulak Milenia Rura Patulak Millenia, Salsabila Happy Mira Tania Mira Tania Miranti Puspaningtyas Mochammad Galih S Wicaksono Moh. Faizin Moh. Faizin Moh. Iqbal Mohammad Iqbal Mohammad Tsani Ashrof Azami Muhammad Muhammad Ilham Zarkasyi Muhammad Irsan Y Hi Wahid Muhammad Irsyadul Abid Aminy Muhammad Rafi Muhammad Reza Arifianto Muhammad Rizqy Pratama Hardian Muhammad Yuha Danur Qinthara Muharomah, Dewi Robiatun MUNASIR Nabilla Carissa Ratnadeawati Nadila Nadindra Kanya Pratitha Nashrullah, Ahmad Happy Nisha Alia Ramadhani Noor Faresi Putra Nuraini, Fariha Nurika Restuningdiah Nurisa Ainulhaq NURYANTI, RIZKY Okkie Amizar Pradana Oktafinur, Belinda Oktaviani, Ananda Pitaloka Paduloh Paduloh Parlindungan Pandapotan Marpaung Pebi Amanda Rahmawati Perani Rosyani Persada, Ghema Nusa Petrus Fendiyanto Pratitha, Nadindra Kanya Puji Handayati Purnawarman, Agung Purwianti, Ari Rafif Umar Alhimni Rusdi Rafif. U. A Rusdy Rafles Ginting Rahayu, Nella Puji Rahmat, Andro Agil Nur Rahmawati Rasmuin, Rasmuin Ria Zulkha Ermayda Ridoni Fardeni Harahap Rizqon Mubaroqan Robiansyah, Anton Rosidi Rosyidah, Amiliya Nur Safitri, Nurma Eka Saiful Arif Sajidah, Fina Hana Sanuri Septy Nur Sulistyawati Setiani, Siwi Sri Setyowati, Eko Mety Sholehah, Adinda Miftakhul Siddik, Muhammad Sijabat, Deby Uli Christmarry Sinaga , Rebecca Chrisnata Siti Mariyah Siti Nur Khoiriyah Siti Nurohmah Siti Rahayuningsih Slamet Fauzan Sudarmiatin Suhariah, Suhariah Sukarsih Sukarsih Sulastri Sulastri Sulastri Sunarto, Efrida Primani Suyono Suyono Syafaat, Ikhsan Hilal Syarif Noor Hidayah Tatang Permana, Tatang Taufik Hidyat Triyo Supriyatno Tyas, Diva Retnaning Utama Alan Deta Vina Karina Putri Wahid, Muhammad Irsan Y Hi Wasis Jatmiko Aji Wasis Jatmiko Aji Wati, Indah Kumoro Wickramasinghe, Danture Widyantoro, Murwan Yongky Teguh Setiaji Yuwono, Rudy Zaki Baridwan Zalwa Cahyanisa