Article Per Year (5 Year)
p-Index From 2021 - 2026
4.48
P-Index
This Author published in this journals
All Journal JMM (Jurnal Masyarakat Mandiri) Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL LENTERA BISNIS Jurnal Revenue : Jurnal Ilmiah Akuntansi GREENOMIKA Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan RELEVAN : Jurnal Riset Akuntansi Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Journal Research of Social Science, Economics, and Management jgeo JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Bisnis, Manajemen, dan Keuangan PERFECT EDUCATION FAIRY JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing JURDIASRA Ekopedia: Jurnal Ilmiah Ekonomi IJEMA
Muhammad Yusuf
Universitas Negeri Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Analisis Pengendalian Internal atas Pengeluaran Kas pada SMKS X Depok Zidano Tri Rivalvo; Choirul Anwar; Muhammad Yusuf
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4h8qme89

Abstract

Penelitian ini untuk menganalisa Pengendalian Internal atas Pengeluaran Kas pada SMKS X Depok. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Hasil penelitian didapati bahwa Penerapan pengendalian internal atas pengeluaran kas berdasarkan kerangka kerja COSO: (a) Lingkungan Pengendalian Telah berjalan cukup baik melalui pengawasan berlapis, namun belum memiliki kode etik tertulis dan pedoman perilaku pegawai, (b) Penilaian Risiko Sudah dilakukan secara informal melalui evaluasi rutin, tetapi belum ada sistem identifikasi risiko yang terdokumentasi secara jelas, (c) Aktivitas Pengendalian telah berjalan cukup efektif melalui sistem otorisasi berjenjang, (d) Informasi dan Komunikasi Komunikasi internal sudah terbuka dan efektif dan (e) Pemantauan Pemeriksaan kas telah dilakukan secara rutin, namun sekolah belum memiliki audit internal yang terstruktur dan tertulis.
ANALISIS KESESUAIAN RUANG TERBUKA HIJAU DALAM POLA RUANG RENCANA DETAIL TATA RUANG (RDTR) : STUDI KASUS KOTA JAKARTA SELATAN Athif Washfa Syadi Syah; Sony Nugratama Hijrawadi; Muhammad Yusuf
Jurnal Geografi Vol 22 No 1 (2026): JURNAL GEOGRAFI
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jgeo.v22i1.28101

Abstract

This study aims to analyze the conformity of Green Open Space (RTH) distribution in South Jakarta in 2014 and 2024 with the spatial pattern defined in the Detailed Spatial Plan (RDTR). This research uses a quantitative approach with spatial analysis based on Geographic Information Systems (GIS) and remote sensing. The main data include Landsat 8 imagery and RDTR documents. Land cover classification was conducted using the Maximum Likelihood Classification (MLC) method, followed by overlay analysis to determine conformity levels. The results show that RTH in South Jakarta is still dominated by conforming areas, but there is a decline over time. The conforming RTH area decreased from 932.15 hectares (6.59%) in 2014 to 892.23 hectares (6.31%) in 2024. Meanwhile, non-conforming RTH increased from 40.16 hectares to 80.08 hectares. The largest decrease occurred in Jagakarsa (13.02 ha), followed by Pesanggrahan (5.41 ha) and Cilandak (5.04 ha). Compared to Law No. 26 of 2007 requiring 30% green open space, the RTH proportion in South Jakarta is still far below the standard.
Pengaruh Transparansi, Kompetensi, dan SPI Terhadap Akuntabilitas Pengelolaan Keuangan pada BPKAD Papua Yustina Ribka Manggaprouw; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.03

Abstract

This study attempts to ascertain the impact of transparency, competence, and internal control systems on financial management accountability at the BPKAD Papua. This research uses secondary data collected through questionnaires with financial management employees using purposive sampling techniques, thereby obtaining a population of 45 people. The data analysis of this study used multiple linear regression with an ordinary least squares (OLS) approach using SPSS 23 software. The research results show that partially transparency has a positive and significant effect on regional financial management accountability, while competence and the internal control system do not have a significant effect. then simultaneously these three independent variables have a positive and significant effect on regional financial management accountability. Due to the minimal number of research samples, further research can increase the number and variety of samples so that the results obtained are stronger and more effective
Pelaporan Keuangan Digital untuk UMKM: Membuka Akses Pembiayaan untuk Mendukung SDG 8 Etty Gurendrawati; Muhammad Yusuf; Surya Anugrah; Unggul Purwohedi; Zakiyyah Riris Merbaka; Susan Fahirah; Yusuf Syaifulloh
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.186

Abstract

This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) by implementing a digital financial reporting system (DFR), thereby expanding access to financing and supporting the achievement of Sustainable Development Goal (SDG) 8, specifically inclusive and sustainable economic growth. The main problems of MSMEs in Bulak Village, Indramayu Regency are low financial literacy and limited access to financial institutions due to unstandardized and lack of transparency in financial reports. This program is implemented through a Participatory Action Research (PAR) approach with stages of socialization, training, technology implementation, mentoring, and continuous evaluation of MSMEs in Bulak Village, Indramayu. This service utilizes the POS-aksi application, commonly used by MSMEs, in a simulation that prepares artificial intelligence-based financial reports. The results of the activity showed that 80% of MSMEs were able to operate the digital reporting application independently, and 46% successfully applied for formal financing using digital financial reports. This activity not only improves managerial capacity and financial transparency but also empowers students through the implementation of the Independent Learning Campus (MBKM). Thus, DFR is a strategic solution to strengthen the competitiveness of MSMEs and encourage economic growth based on digital inclusion.
Analisis Bibliometrik: Peran Digital Marketing dalam Pertumbuhan Usaha Mikro, Kecil, dan Menengah Rozi Irfan Rosyadhi; Muhammad Yusuf
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.8329

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana pemasaran digital berkontribusi pada pertumbuhan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) dengan menerapkan metode bibliometrik. Data diambil dari publikasi ilmiah yang terdaftar dalam database Scopus dari tahun 2022 hingga 2024. Selain itu, penelitian ini menggunakan Tinjauan Pustaka Sistematis (SLR) untuk menilai dan memahami hasil yang berkaitan dengan topik ini. VOSviewer dan R Studio digunakan untuk menggambarkan tren penerbitan serta hubungan antar istilah kunci. Temuan penelitian menunjukkan ada tiga istilah kunci utama: pemasaran digital, UMKM, dan perkembangan bisnis. Artikel yang paling banyak disitasi adalah "Optimization of MSMEs Empowerment in Facing Competition in the Global Market During the COVID-19 Pandemic Time" dengan total 32 sitasi. Pemasaran digital terbukti efektif dalam memperbaiki dan memperluas jangkauan pemasaran produk UMKM. Namun, penelitian ini terbatas pada database Scopus dan mencakup empat tahun terakhir. Untuk penelitian selanjutnya, disarankan agar menggunakan berbagai database untuk mendapatkan pandangan yang lebih menyeluruh.
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report Akhmad Faizhal; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.12

Abstract

This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
Efektivitas dan Kontribusi Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Kayla Jasmine Andira; Etty Gurendrawati; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.11

Abstract

This study aims to analyze the effectiveness and contribution of Certain Goods and Services Tax (PBJT) on Arts and Entertainment Services, Parking Services, and Rural and Urban Land and Building Tax (PBB-P2), as well as to examine the optimization efforts implemented by the Bekasi City Regional Revenue Agency (Bapenda) to increase local tax revenue. A simple mixed-methods approach was employed by combining descriptive quantitative analysis and a qualitative case study. The research involved officials of the Bekasi City Regional Revenue Agency and selected taxpayers using purposive sampling. The findings indicate that the effectiveness of the three tax categories varied across the study period, while the contribution of PBJT remained relatively low compared to PBB-P2. The study also found that Bapenda optimized tax revenue through field supervision, taxpayer outreach, tapping box installation, and tax incentive programs to improve compliance and regional revenue.
Pengaruh Pengungkapan Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Jenny Setyowati; Unggul Purwohedi; Muhammad Yusuf
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.540

Abstract

Setiap perusahaan tidak hanya berorientasi pada pencapaian laba, tetapi juga dituntut untuk memperhatikan tanggung jawab lingkungan sebagai bagian dari keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan tahunan. Pengambilan sampel dilakukan dengan teknik purposive sampling. Analisis data menggunakan regresi data panel dengan bantuan software E-Views. Hasil penelitian menunjukkan bahwa secara parsial kinerja lingkungan berpengaruh positif terhadap kinerja keuangan, sedangkan biaya lingkungan dan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan.
Perancangan Pedoman Akuntansi dan Penyusunan Laporan Keuangan Pada Yayasan X Berdasarkan SAK EP dan ISAK 335 Marshanda Jasmine Maratha Aquerae; Muhammad Yusuf; Ellis Annisa
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Yayasan X merupakan entitas berorientasi nonlaba di bidang keagamaan, pendidikan, dan sosial yang dalam penyusunan laporan keuangannya masih mengacu pada standar lama, yaitu SAK ETAP dan PSAK 45, serta masih bergantung pada pihak eksternal. Kondisi tersebut menyebabkan praktik pencatatan dan penyajian laporan keuangan belum sepenuhnya sesuai dengan SAK EP dan ISAK 335. Penelitian ini bertujuan mengidentifikasi kesesuaian praktik akuntansi Yayasan X dengan SAK EP dan ISAK 335 serta menghasilkan pedoman akuntansi dan penyusunan laporan keuangan yang sistematis dan aplikatif. Metode yang digunakan adalah Research and Development (R&D) dengan model ADDIE yang meliputi tahap Analysis, Design, Development, Implementation, dan Evaluation. Data diperoleh melalui observasi, wawancara, dan dokumentasi laporan serta transaksi keuangan yayasan. Hasil penelitian menunjukkan bahwa kebutuhan utama yayasan meliputi pedoman akuntansi tertulis, bagan akun terstandarisasi, siklus akuntansi yang lebih lengkap, serta sistem pencatatan yang terintegrasi. Produk yang dikembangkan berupa Pedoman Akuntansi dan Penyusunan Laporan Keuangan berdasarkan SAK EP dan ISAK 335 yang dilengkapi sistem Microsoft Excel bermekanisme single input, flowchart penerimaan dan pengeluaran kas, bagan akun, dan format laporan keuangan. Implementasi menggunakan data transaksi unit Masjid, KB-TK Islam, dan SD Islam. Sistem memungkinkan input dilakukan pada jurnal umum dan menghasilkan buku besar, neraca saldo, serta laporan keuangan melalui formula antar worksheet. Hasil evaluasi ahli materi dan pengguna menunjukkan bahwa produk disusun secara sistematis, mudah dipahami, dan sesuai kebutuhan yayasan
ANALYSIS OF FINANCIAL STATEMENTS AS A TOOL FOR ASSESSING THE FINANCIAL PERFORMANCE OF PT PEMBANGUNAN PERUMAHAN (Persero) Aditya Sri Yanto; Muhammad Yusuf
PERFECT EDUCATION FAIRY Vol. 1 No. 3 (2023): PERFECT EDUCATION FAIRY
Publisher : PT. Batari Edu Calya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/pef.v1i3.437

Abstract

This study aims to analyze the financial performance of PT. Pembangunan Perumahan (Persero) Tbk in year of 2020, 2021 and 2022. This Study used liquidity ratios (current ratio and quick ratio), the solvency ratios (total debt to assets ratio and total debt to equity ratio), and profitability ratios (return on invesment and return on equity) as analysis tools. The results of current ratio and quick ratio research in 2020, 2021 and 2022 shows the company's financial condition is quite good, because the ratios are above the industry average. Based on the measuring of solvency ratios, the company can keep its financial ratios stable and at the industry level. Likewise with the profitability ratio, the company can maintain the company's income in the midst of a market that has not returned to normal and the calculation results remain above the industry average.
Co-Authors Aditya Sri Yanto Agung D. Buchdadi Agung Dharmawan Buchdadi Agus Sulistyono Akhmad Faizhal Alisha Ardiningrum Alisya Putri Anggi Novia Fitriani Athif Washfa Syadi Syah Ati Sumiati Ayu Juwita Choirul Anwar Corry Yohana Destria Kurnianti Desy Rahmawati Dewi Probosini Disman Disman Dwi Handarini Ellis Annisa Etty Gurendrawati Frida Yuniar Prastika Gabriela Melina Widiasih Gentiga Muhammad Zairin Hera Khairunnisa Heryana, Toni I Gusti Ketut Agung Ulupui Ismi Dwi Atikah Jenny Setyowati Karuniana Dianta Arfiando Sebayang Kayla Jasmine Andira Lanny Indriani Lilis Srirejeki Aruan Marsellisa Nindito Marshanda Jasmine Maratha Aquerae Marsofiyati Marsofiyati Maya Sari Mohd Hasimi Yaacob Muhammad Fakhrul Muttaqien Muhammad Rafli Mundhiharno Musyaffi, Ayatulloh Michael Nabil Muzhaffar Nabillah Hasna Nugraha Nugraha Nurdin Hidayat Osly Usman Putri Aldya Rosada Ratna Anggraini Rika Vebina Tarigan Rizki Firdausi Rachma Dania Rozi Irfan Rosyadhi Ryna Parlyna Shelylla Aprilydia Putri Siti Fatimah Zahra Sony Nugratama Hijrawadi Sucika Putri Zalma Surya Anugrah Susan Fahirah Umi Widyastuti Unggul Purwohedi Wahyu Widodo Yustina Ribka Manggaprouw Yusuf Syaifulloh Zakiyyah Riris Merbaka Zidano Tri Rivalvo