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All Journal Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis Sriwijaya Accounting Community Services
Saggaf, Abdullah
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Pengaruh Keputusan Investasi, Profitabilitas, Rasio Kecukupan Modal Dan Resiko Pasar Terhadap Nilai Perusahaan (Studi Kasus Perbankan Di Bursa Efek Indonesia) Muhammad Hidayat; Trie Sartika Pratiwi; Sri Maryati; Muhammad Ichsan Siregar; Abdullah Saggaf
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2454

Abstract

Tujuan riset ini untuk meneliti pengaruh keputusan investasi, profitabilitas, rasio kecukupan modal dan resiko pasar terhadap nilai perusahaan pada perbankan yang terdaftar di bursa efek indonesia tahun 2015-2019. Sampel sebanyak 7 perbankan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder pada laporan keuangan perusahaan. Data penelitian diolah dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan keputusan investasi, profitabilitas dan kecukupan modal berpengaruh terhadap nilai perusahaan, sedangkan resiko pasar tidak berpengaruh terhadap nilai perusahaan
PELATIHAN PENGGUNAAN APLIKASI MEDIA DARING ZOOM DAN GOOGLE MEET PADA GURU DAN KARYAWAN DI SEKOLAH DASAR NEGERI 23 PALEMBANG Abdullah Saggaf; Arista Hakiki; Iwan Efriandy; Muhammad Hidayat; Ruth Samantha Hamzah; Anisa Listya; Syarifa Fitria
Jurnal Abdimas Mandiri Vol 5, No 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v5i2.1833

Abstract

Selama masa pandemi covid 19, sekolah dituntut menggunakan media daring dalam proses kegiatan belajar mengajar kepada siswa. Kondisi yang terjadi kurangnya kegiatan pelatihan yang diikuti oleh guru-guru dan karyawan khusunya dalam pemanfaatan IT terkait proses pembelajaran dengan menggunakan media daring berupa zoom dan google meet. Oleh Karena itu perlu diadakanya pelaksanaan kegiatan pengabdian kepada guru-guru dan karyawana  yang ada di sekolah dasar negeri 23 palembang dengan tujuan memberi wawasan bagi guru-guru dan karyawan sekolah dasar negeri 23 palembang mengenai metode pembelajaran jarak jauh secara daring seperti zoom dan google meet, memberikan kemampuan bagi guru-guru dan karyawan sekolah dasar negeri 23 palembang untuk dapat menguasai dan menggunakan zoom dan google meet, sebagai sarana untuk meningkatkan kompetensi guru-guru dan karyawan sekolah dasar negeri 23 palembang, meningkatkan efektivitas dan efisiensi proses belajar mengajar dilingkungan sekolah dasar negeri 23 palembang, sebagai sarana positif untuk mengenalkan Universitas Sriwijaya pada masyarakat luas, hasil akhirnya guru-guru mampu mengaplikasikan kepada siswa-siswa yang ada dilingkungan sekolah dasar negeri 23 palembang. Kata kunci: Sekolah Dasar Negeri 23 Palembang, Media Daring Zoom, Media Daring Google Meet
PELATIHAN DAN PENDAMPINGAN MANAJEMEN ASET KOPERASI KARYAWAN PT PUSRI PALEMBANG Ruth Samantha Hamzah; Yusnaini Yusnaini; Efva Octavina Donata Gozali; Nur Khamisah; Meita Rahmawati; Abdullah Saggaf
Jurnal Abdimas Mandiri Vol 6, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i1.2110

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan tentang pengelolaan aset dan siklus manajemen aset yang meliputi inventarisasi aset, legal audit, penilaian aset, optimalisasi aset, pengawasan dan pengendalian. Manajemen aset perlu diterapkan karena berkaitan dengan sumber kekayaan bagi suatu perusahaan. Koperasi karyawan PT Pusri Palembang menjadi mitra sasaran kegiatan ini dengan jumlah peserta 15 karyawan bagian akuntansi dan keuangan. Metode yang digunakan adalah presentasi, diskusi, simulasi dan praktek. Hasil evaluasi kegiatan menunjukkan bahwa seluruh peserta telah dibekali pengetahuan manajemen aset dan siklusnya. Pengetahuan yang cukup tentang manajemen aset mendukung perusahaan untuk mengelola asetnya secara efektif dan efisien. Selain itu, mampu meminimalkan risiko penurunan nilai aset, menjaga nilai aset, dan memanfaatkan aset secara optimal untuk mencapai tujuan.Kata kunci : Aset, Manajemen Aset, Inventarisasi Aset, Legal Audit, Penilaian Aset, Optimalisasi, Aset, Pengawasan Aset 
PELATIHAN PEMBUATAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA KERAJINAN SONGKET MAYANG PALEMBANG Muhammad Ichsan Siregar; Abdullah Saggaf; Muhammad Hidayat
Jurnal Abdimas Mandiri Vol 5, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v5i1.1509

Abstract

Pengelolaan keuangan sangatlah penting bagi setiap orang. Dengan adanya manajemen pengelolaan keuangan yang baik akan membawa dampak yang baik dimasa depan. Pengelolaan keuangan bisa saja dari pencatatan sederhana maupun dengan menggunakan software. Dengan kita mencatat akan menjadi baik dalam hal mengatur keuangan. Setiap yang kita catat akan bisa kita lanjutkan dengan membuat laporan keuangan sederhana maupun menggunakan software ms. office seperti ms. excel. Pembuatan laporan keuangan ini ditujukan agar bisa membuat laporan keuangan sederhana maupun ms. excel. Ada baiknya dengan kemajuan teknologi kita membuat laporan keuangan berbasis ms. excel. Disini kami melakukan pengabdian di Kerajinan Songket Mayang Palembang. Kerajinan Songket Mayang Palembang merupakan salah satu jenis Usaha Mikro, Kecil dan Menengah (UMKM) berbentuk kerajinan songket yang ada di Palembang. Tujuan dilakukannya pengabdian ini untuk mengajarkan kepada pihak Songket Mayang Palembang dalam hal pembuatan laporan keuangan berbasis ms. excel. Diharapkan dengan bisa membuat laporan keuangan berbasis ms. excel, kerajinan songket mayang palembang mampu berkembang dan maju serta bisa mengelola keuangan diera teknologi yang semakin hari semkain berkembang dan maju.Kata kunci: Laporan keuangan, Laporan keuangan berbasis ms. excel, Songket Mayang Palembang, UMKM Kota Palembang
SOSIALISASI DAN PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI DI UMKM KERAJINAN SONGKET MAYANG PALEMBANG Nur Khamisah; Muhammad Hidayat; Muhammad Ichsan Siregar; Anisa Listya; Abdullah Saggaf
Jurnal Abdimas Mandiri Vol 4, No 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v4i2.1264

Abstract

Kegiatan Pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada UMKM Sonket Mayang Palembang mengenai bagaimana menentukan dan menghiung Harga Pokok Produksi yang baik dan tepat. Menentukan  Harga  pokok  produksi  mungkin  masih  agak  susah  untuk  para  Pelaku UMKM. Perhitungan dan penentuan harga pokok produksi sangat penting guna mengetahui penghitungan margin penjualan,  penentuan harga jual dan  prediksi laba rugi.  UMKM Kain Songket  selama  ini  belum  melakukan  perhitungan  harga  pokok  produksi  secara  akurat  karena kurangnya  pengetahuan  tentang  ilmu  akuntansi.   Dilakukannya  pelatihan  mengenai perhitungan  harga  pokok  produksi  sesuai  ilmu  akuntansi  diharapkan  dapat  menghasilkan informasi yang  akurat dan dapat digunakan sebagai pertimbangan dalam menentukan harga jual  produk  dengan  lebih  akurat.  Dalam  menghitung  harga  pokok  produk  perlu  diketahui unsur-unsur biaya yang digunakan termasuk sifat dari biaya tersebut baik yang bersifat tetap maupun  yang  bersifat  variable.  Program  pelatihan  yang  diberikan  akan  membantu  pemilik UMKM Kain Songket untuk dapat melakukan perhitungan harga pokok produksi secara akuratyang  nantinya  akan  bermanfaat  menentukan  harga  jual  produk,  memantau  laba  dan  rugi periodic. Rangkaian kegiatan pengabdian ini mulai dari persiapan sampai dilaksanakan kegiatan pelatihan dimulai sejak awal bulan November sampai dengan awal bulan Desember yang meliputi sosialisasi, pendampingan, pelatihan serta evaluasi. Khalayak dari kegiatan pengabdian kepada masyarakat ini adalah pelaku usaha di UMKM Songket Mayang Kata kunci : Perhitungan Harga Pokok Produksi, Harga Jual, Laba Rugi
Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang Muhammad Ichsan Siregar; Afriyadi Cahyadi; Alghifari Mahdi Igamo; Nurdiawansyah Nurdiawansyah; Abdullah Saggaf
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.996

Abstract

This study measures the financial performance of State-Owned Enterprises (BUMN) throughout the city of Palembang from 2014-2018 using profitability ratios and liquidity ratios. The phenomenon that occurred in one of the State-Owned Enterprises (BUMN) in the city of Palembang in 2019 experienced a decrease in profit compared to the previous year. The type of research conducted in this study uses quantitative research in the form of financial reports. The approach in this study uses a descriptive approach. The types and sources of data used to support the discussion carried out in this study are secondary data. Secondary data obtained and collected by researchers related to financial statements. The population in this study were all State-Owned Enterprises (BUMN). The sample in this study was selected using the purposive sampling method of State-Owned Enterprises throughout the city of Palembang such as PT. Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero). The results obtained after analyzing the financial performance of two State-Owned Enterprises (BUMN) from 2014-2018 from PT Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero) showed poor results in terms of profitability and liquidity ratios. The profitability ratio as measured by the profit margin ratio, Return on Assets (ROA) and Return on Equity (ROE) indicates a decline in financial performance for five years. The liquidity ratio as measured by the quick and current ratio shows a decline in financial performance from 2014-2017. It was only in 2018 that the fast and smooth ratio showed an increasing graph.
Financial performance of PT. Garuda Indonesia Tbk period 2018-2019 Muhammad Ichsan Siregar; H. Abdullah Saggaf; Rifani Akbar Sulbahri; Mohammad Aryo Arifin; Muhammad Hidayat; Firmansyah Arifin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.94

Abstract

Purpose: This study aims to determine the health level of the financial report of the performance of PT. Garuda Indonesia Tbk with the financial ratios of State-Owned Enterprises for the period 2018-2019. Research methodology: Researchers took the statement of financial position of profit and loss as a tool to assess the soundness of the financial performance of PT. Garuda Indonesia Tbk. Results: In accordance with Decree: KEP-100 / KBU / 2002, as a result, In 2018 PT. Garuda Indonesia Tbk was declared unhealthy with a “CCC” assessment in which the total score obtained from the financial aspect was 21 with a standard assessment of 20 ? TS ? = 30 with the category of assessment “CCC”. Meanwhile in 2019, PT. Garuda Indonesia Tbk was declared unhealthy with a “BB” rating in which the total score obtained from the financial aspect is 45 with a standard assessment of 40 ? TS ? = 50 with the category of rating “BB”. Limitations: Limitations of this research are: this study only took 2 years in the period 2018-2019, the sample taken in this study is a statement of financial position and income. Contribution: This study gives a contribution to policy input from the financial performance of PT. Garuda Indonesia Tbk Keywords: Financial, Performance, Ratios, Financial statements
MANAJEMEN BIAYA AKTIVITAS DI-ERA PANDEMI COVID-19 PADA HOME INDUSTRI DI DESA MUARA PENIMBUNG ILIR Sri Maryati; Muhammad Ichsan Siregar; Abdullah Saggaf; Trie Sartika Pratiwi; Yusnaini Yusnaini
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.516 KB) | DOI: 10.32524/jamc.v6i1.308

Abstract

The COVID-19 virus has had a significant impact on businesses. Both household business actors, small and medium businesses and businesses in an even larger scope. As one of the government's efforts to control the occurrence of a significant impact, the enactment of policies that support business actors to survive and also funding assistance that can be absorbed directlyThis service aims to provide understanding and knowledge as well as related activity cost management to be implemented as a provision in identifying costs attached to products, especially songket products at Songket SMEs in Muara Penimbung Ilir. Sriwijaya University through the service program did not escape participating in efforts to reduce the impact of Covid-19 for business actors by attracting villages in Inderalaya District, especially Muara Penimbung Village which is a fostered village of Sriwijaya University. Muara Penimbung Ilir Village is a village that is familiar with songket craftsmen. This service is carried out using several stages, namely the preparation stage, the core activity stage, and the monitoring and evaluation stage. As for this service activity, it concludes that the diversity of educational backgrounds and community livelihoods is one of the factors that Muara Penimbung Village requires attention in order to survive in the Covid 19 Pandemic Era, especially for Songket business actors. Lack of knowledge related to cost management makes it difficult for business actors to control costs and have not been able to identify costs that have added value and do not have added value for their products and which activity costs are attached to these products so that they are able to contribute to determining the selling price.Based on the results of our dedication in a series of stages, songket business actors have been able to understand and identify value-added and non-value-added costs and have tried to take into account related costs that can be considered to add value to their products.
SOSIALISASI LAPORAN KEUANGAN KOPERASI DI KOPERASI UNIT DESA MUARA PENIMBUNG OGAN ILIR Muhammad Ichsan Siregar; Abdullah Saggaf; Patmawati Patmawati; Meita Rahmawati; Muhammad Hidayat
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.149 KB) | DOI: 10.32524/jamc.v6i1.459

Abstract

The purpose of community service activities can provide knowledge in the form of information and increase understanding regarding the importance of cooperative financial statements prepared and made professionally. Cooperative financial reports can be said to be healthy if the financial management of the reports made is managed according to cooperative accounting standards. The method of implementing the Socialization of Cooperative Financial Reports in the Cooperative Unit of Muara Penimbung Ogan Ilir Village is in the form of lectures and discussions. The results obtained by the participants or members of the cooperative who participated in the socialization were very enthusiastic about listening to the lectures that the team delivered regarding the cooperative's financial statements. And the importance of Community Service activities in 2021 for the participants or members of the Muara Penimbung Ogan Ilir Village Unit Cooperative.
Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung Muhammad Ichsan Siregar; Muhammad Hidayat; Abdullah Saggaf; Sri Maryati; Nilam Kesuma
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.v6i4.1098

Abstract

This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality.
Co-Authors Afriyadi Cahyadi, Afriyadi Alghifari Mahdi Igamo Anisa Listya Arifin, Firmansyah Arista Hakiki Dirta Pratama Atiyatna Ery Erman Fuadah, Lukluk Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Iwan Efriandy Khamisah, Nur Mega Puspita Meita Rahmawati Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Muhammad Ichsan Siregar Nilam Kesuma Nurdiawansyah Nurdiawansyah Patmawati Patmawati Pratiwi, Trie Sartika Rifani Akbar Sulbahri Syarifa Fitria Yusnaini Yusnaini