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All Journal JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Publika Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Jurnal Ekonomi Kreatif Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Journal of Management Research and Studies
Irfan Fatoni
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. GRAMEDIA ASRI MEDIA CABANG KAJOETANGAN MALANG Meilia, Risa; Dwi Anggarani; Hasan, Khojanah; Fatoni, Irfan
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.12

Abstract

ABSTRAK Sistem informasi akuntansi merupakan suatu jenis sistem yang diperlukan oleh suatu perusahaan dalam menangani kegiatan operasional sehari-hari untuk menghasilkan informasi akuntansi yang dibutuhkan oleh manajemen dan pihak-pihak terkait lainnya sehubungan dengan pengambilan keputusan dan kebijakan-kebijakan lainnya. Dengan adanya sistem informasi akuntansi, kegiatan operasional perusahaan menjadi lebih efektif dan efisien serta dapat meningkatkan pengendalian internal dalam perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis sistem informasi akuntansi penjualan dan pengendalian internal yang terjadi pada PT. Gramedia Asri Media Cabang Kajoetangan Malang Basuki Rahmat. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis deskriptif, dengan teknik pengumpulan data melalui wawancara observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi penjualan pada PT. Gramedia Asri Media Kajoetangan Malang Cabang Basuki Rahmat dapat memberikan informasi bagi pimpinan perusahaan melalui sistem yang diterapkan yaitu Microsoft 365 dan sistem informasi akuntansi penjualan tersebut sudah sesuai dengan Standard Operating Procedure (SOP) yang berlaku serta dapat meningkatkan pengendalian intern sesuai dengan Standar Pengendalian Intern (SPI). ABSTRact An accounting information system is a type of system required by a company in handling daily operational activities to produce accounting information needed by management and other related parties in connection with decision making and other policies. With the existence of an accounting information system, the company's operations become more effective and efficient and can improve internal control in the company. The purpose of this study was to analyze the sales accounting information system and internal control that occurred at PT. Gramedia Asri Media Branch Kajoetangan Malang Basuki Rahmat. The method used in this study is a qualitative method with descriptive analysis, with data collection techniques through observation interviews and documentation. The results of this study indicate that the sales accounting information system at PT. Gramedia Asri Media Kajoetangan Malang Branch Basuki Rahmat can provide information for company leaders through the system implemented, namely Microsoft 365 and the sales accounting information system is in accordance with the applicable Standard Operating Procedure (SOP) and can improve internal control in accordance with Standards Internal Control (SPI).
ANALISIS KESESUAIAN PENCATATAN DAN PELAPORAN KEUANGAN USAHA MIKRO DENGAN SAK EMKM Kinanti, Kanaya Putri; Fatoni, Irfan; Zainudin, Zainudin
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 4 (2023): November
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i4.26

Abstract

ABSTRAK Usaha Mikro menjadi sektor paling krusial dalam perkembangan ekonomi di Indonesia. Sektor Usaha Mikro dituntut untuk mengikuti perkembangan zaman, salah satunya mengenai pencatatan dan pelaporan keuangan usaha sesuai dengan SAK EMKM (Standar Entitas Mikro, Kecil dan Menengah). Tujuan penelitian ini untuk menganalisa kesesuaian penerapan SAK EMKM dalam pencatatan dan pelaporan keuangan usaha.Pendekatan penelitian ini menggunakan deskriptif kualitatif dengan metode survey. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi dalam bentuk laporan keuangan Usaha Mikro. Teknik analisis data yang digunakan adalah pengumpulan data, pemilahan data, penyajian data, dan pembahasan terkait dengan pencatatan, pengukuran, penghentian pengakuan, dan pelaporan. Tahap berikutnya berupa kesimpulan dan saran.Hasil penelitian ini menunjukkan bahwa pencatatan dan pelaporan keuangan Usaha Mikro di Kota Malang telah sesuai dengan SAK EMKM, yang diwakili oleh objek penelitian Kayu aro, Resik Wash, Manis Menawan, Starcross, dan Citra Prestasi Gemilang. Standar tersebut digunakan sebagai pengambilan keputusan dalam usaha, meningkatkan kredibilitas laporan keuangan usaha dan membantu para pelaku Usaha Mikro dalam melaporkan pajak. ABStract Micro businesses are the most crucial sector in economic development in Indonesia. The Micro Business sector is required to keep up with the times, one of which is regarding recording and reporting business finances in accordance with SAK EMKM (Micro, Small and Medium Entity Standards). The purpose of this study was to analyze the suitability of the application of SAK EMKM in recording and reporting business finances. This research approach uses descriptive qualitative with survey methods. The data collection technique uses interviews, observations, and documentation in the form of financial reports of micro businesses. The data analysis techniques used are data collection, data sorting, data presentation, and discussion related to recording, measurement, derecognition, and reporting. The results of this study indicate that the recording and financial reporting of Micro Businesses in Malang City are in accordance with SAK EMKM, which is represented by the research objects Kayu aro, Resik Wash, Manis Menawan, Starcross, and Citra Prestasi Gemilang. These standards are used as decision making in business, increase the credibility of business financial reports and help Micro Business actors in reporting taxes.
Pengaruh Dukungan Pemerintah, Ekosistem Berbasis Digital, Literasi Teknologi Informasi Dan Transformasi Bisnis Terhadap Pengembangan Usaha Dewi, Indah; Budi Astuti, Peni; Fatoni, Irfan; Sopanah, Ana
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Keberadaan UMKM menjadi salah satu penggerak perekonomian di Indonesia, dengan potensi yang dimiliki UMKM diharapkan dapat terus berkontribusi untuk mengatasi berbagai permasalahan yang dihadapi dan mampu berkembang. Tujuan penelitian ini adalah untuk mengetahui apakah dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat mempengaruhi pengembangan usaha mikro di Kota Malang. Pendekatan penelitian ini adalah dengan menggunakan pendekatan kuantitatif dengan metode survey dengan menggunakan kuesioner yang dibagikan kepada 50 pelaku usaha di bidang kuliner serta Diskopindag. Teknik analisis data menggunakan SPSS 23 dimulai dari uji validitas dan reliabilitas kuesioner, uji asumsi klasik, uji t, uji f dan uji Koefisien Determinasi. Kemudian disimpulkan dan saran.Hasil penelitian ini menunjukkan bahwa dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat m empengaruhi pengembangan usaha mikro di Kota Malang
Analysis of the Application of "SME Accounting" in the Preparation of Financial Reports Erdita Putri Setyoningrum; Khojanah Hasan; Indah Dewi Nurhayati; Irfan Fatoni
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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

Abstract

MSMEs are a major milestone in supporting the Indonesian economy, but with the advantages that MSMEs have, MSME actors must also have financial reports that can be accounted for, so that the management of their business operational activities can run well, so that the business they run can remain sustainable. The SME accounting application is present in the digital era which can facilitate MSME players who find it difficult to prepare financial reports, so that by applying their business operational records to the SME accounting application, MSME players can make financial reports in accordance with generally accepted accounting standards. The aim of the research is to find out how the application of SME accounting applications can help SMEs in preparing financial reports for herbal medicine companies in the city of Malang, namely CV. Bagoes Herb. The research method used by researchers is descriptive qualitative in the form of observation, interviews and documentation. The research results show that SME accounting applications can help in preparing CV financial reports. Herba Bagoes, however, there are obstacles faced when implementing the SME accounting application which are caused by several factors, but by recording financial reports using the SME accounting application, the resulting financial reports can be of added value to the company and the financial reports will be accurate, effective and transparent.
Measurement of the Level of Health and Financial Performance Aspects in KUD Karangploso Savings and Loans Cooperative Units According to Juknis 15 of 2021 Concerning Cooperative Health Examinations Sinta Idani Pertiwi; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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

Abstract

This research aims to determine the measurement of the health level of financial performance aspects in the KUD Karangploso cooperative savings and loans units in accordance with technical guidelines 15 of 2021 concerning cooperative health inspections. The population in this study was the head, treasurer and secretary of KUD Karangploso (savings and loans units). The data collection method used in this research is by documentation, data obtained by viewing, recording, analyzing and evaluating data that has been documented by the KUD Karangploso savings and loans units where the data is data that is related and needed for research data sources. The results of this research show that the aspect of profitability and independence, in 2021 to 2022 received a maximum total score of 12, this shows that in that year the cooperative was able to at least maintain good financial performance including asset management, own capital and independence in managing operational expenses. cooperative. In terms of growth, from 2021 to 2022, the maximum total score was 16, this shows that in that year the cooperative was able to at least maintain a stable growth rate in asset management, funds received, equity and net business results.
Analysis of the Use and Reporting of BOSS Funds at LP MI Mamba'ul Hikmah Girimoyo, Karangploso Malang Charisma Firdnandya Putri; Irfan Fatoni; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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

Abstract

This study aims to determine the suitability of the receipt and use of a fund / asset from the applicable rules and regulations. This analysis includes data collection, data reduction, data validity, data presentation, data analysis, and conclusions. This research uses qualitative descriptive method with descriptive analytical approach case study. Data collection techniques are carried out by observation, interviews, and documentation. The data analysis technique used is the technique of analyzing the source and use of funds. The results of the study can be stated that, the use of BOS Funds by LP MI Mamba'ul Hikmah Girimoyo is in accordance with the rules and regulations of the Technical Directive (Juknis) of Permendikbudristek No.63 of 2022, but has not and/or has not fully implemented the 12 (twelve) components of the regulation. Because, the regulation does not require to carry out all the components listed. Likewise, the Reporting on the Use of BOS Funds is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No. 63 of 2022. However, reporting based on Public Sector Accounting Reporting Standards has not been fully implemented. Evidenced by the existence of Financial Statements which include; Budget Realization Report (LRA), Cash Flow Statement, Operational Report and Excess Budget Balance Report (SAL). This is not a problem, because the reporting is in accordance with the Reporting based on the Technical Guidelines (Juknis) of Permendikbudristek No.63 of 2022.
Anak Pekerja Seks Komersial Sebagai Korban Eksploitasi Seksual Ditinjau Dari Undang-Undang Nomor 21 Tahun 2007 Tentang Pemberantasan Tindak Pidana Perdagangan Orang Fatoni, Irfan; Adji, Indriyanto Seno; Huda, Chairul
Jurnal Ilmiah Publika Vol 12 No 1 (2024): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v12i1.9838

Abstract

Penelitian ini bertujuan untuk mengetahui eksploitasi seksual terhadap anak pekerja seks komersial ditinjau dari Undang-Undang Nomor 21 Tahun 2007 tentang Pemberantasan Tindak Pidana Perdangan Orang dan untuk mengetahui efektifitas penerapan hukum yang berdasarkan Putusan Nomor 341/Pid.Sus/2021/ PN Jkt.Utr. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian hukum normatif dengan metode pendekatan perundang-undang dan pendekatan kasus. Bahan hukum yang digunakan terdiri dari bahan hukum primer yaitu peraturan perundang-undangan dan putusan hakim. Bahan hukum sekunder yang digunakan yaitu literature buku dan jurnal yang berkaitan dengan penelitian ini. Serta bahan hukum tersier seperti Kamus Besar Bahasa Indonesia dan Kamus Hukum. Keseluruhan bahan hukum tersebut dianalisis secara kualitatif dan disajikan secara deskriptif. Adapun hasil penelitian ini yaitu 1) eksploitasi seksual terhadap anak pekerja seks komersial ditinjau dari Undang-Undang Nomor 21 Tahun 2007 tentang Pemberantasan Tindak Pidana Perdangan Orang, dalam undang-undang tersebut sudah sangat jelas mengenai segala hal yang diatur mengenai huykumannya. 2) untuk mengetahui efektifitas penerapan hukum yang berdasarkan Putusan Nomor 341/Pid.Sus/2021/ PN Jkt.Utr. Mengingat atas perbuatan terdakwa keluarga korban mengalami kerugian atas penderitaan jasmani dan rohani.
Peran Struktur Modal Dalam Memediasi Hubungan Antara Kebijakan Utang dan Nilai Perusahaan: : Studi Empiris pada Perusahaan Infrastruktur di BEI Tahun 2018 – 2022 Cindy Veronica; Anggarani, Dwi; irfan fatoni; indah dewi nurhayati
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.389

Abstract

Penelitian yang menggunakan variabel struktur modal untuk variabel mediasi antara kebijakan hutang dengan nilai dari perusahaan. Pendekatan kuantitatif dengan fokus kepada Perusahaan Sektor Infrastruktur yang terdaftar di BEI. Periode yang dipilih antara 2018 – 2022, untuk mengumpulkan data laporan keuangan Sebanyak 30 perusahaan kemudian diolah menggunakan Partial Least Squares (PLS). Hasil yang didapatkan adalah Kebijakan Hutang (Debt to Asset Ratio) secara signifikan mempengaruhi struktur modal yang diukur dengan Debt to Equity (DER). Selanjutnya struktur modal terbukti memiliki pengaruh positif terhadap nilai perusahan yang diukur melalui price to book value (PBV). Temuan penting lainnya, adalah struktur modal memiliki peran mediasi penuh dalam hubungan antara kebijakan hutang dan nilai perusahaan. Implikasi dari hasil penelitian menunjukkan bahwa manajemen struktur modal yang tepat dapat memperkuat pengaruh positif kebijakan hutang terhadap peningkatan nilai perusahaan.
Pendampingan Pencatatan Keuangan dalam Upaya Menjaga Keberlangsungan Usaha di UKM Wisnu Batik Dwi Anggarani; Irfan Fatoni; Syamsul Bahri
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1891

Abstract

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.
Analisis Tingkat Kesehatan Bank Jatim dengan Menggunakan Metode RGEC Periode 2022-2023 Sebagai Dasar Pengambilan Keputusan Siwi, Ghea Nada Ramadhani Putri; Sodik, Sodik; Fatoni, Irfan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1573

Abstract

The purpose of this study is to determine the health level of Bank Jatim using the RGEC method as a basis for decision-making. The type of research used in this study is descriptive with a quantitative approach. Secondary data in this study is the published Annual Financial Report of Bank Jatim for the 2022-2023 period. The data analysis method used is financial statement analysis using the RGEC method. Where the Risk Profile is measured using the NPL and LDR indicators, GCG is measured using the Self-Assessment indicator, Earnings are measured using the ROA, ROE, NIM and BOPO indicators, Capital is measured using the CAR indicator. The results show that Bank Jatim's NPL in 2022 is in the "Healthy" category. Then in 2023 it is also in the "Healthy" category. Bank Jatim's LDR in 2022 is in the "Very Healthy" category. Then in 2023 it is also in the "Very Healthy" category. Bank Jatim's SA composite value in 2022 is in the "Fairly Good" category. Bank Jatim's SA composite score for 2023 was in the "Good" category. Bank Jatim's ROA for 2022 was in the "Healthy" category. It was also in the "Healthy" category in 2023. Bank Jatim's ROE for 2022 was in the "Very Healthy" category. It was also in the "Healthy" category in 2023. Bank Jatim's NIM for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Bank Jatim's BOPO for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Bank Jatim's CAR for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Overall, Bank Jatim's Composite Rating 1 (PK-1) for 2022-2023 reflects Bank Jatim's overall "very healthy" condition.
Co-Authors Aisyaroh, Elga Ana Sopanah, Ana Budi Astuti, Peni Chairul Huda, Chairul Charisma Firdnandya Putri Cindy Veronica Dewi, Indah Dwi Anggarani Endah Puspitosarie Erdita Putri Setyoningrum Fauziah, Riris Zahrotul Gunarianto Gunarianto Indah Dewi Nurhayati Indriyanto Seno Adji K, Rizki Dwi Farotul Khojanah Hasan Khojanah Hasan, Khojanah Kinanti, Kanaya Putri Leuwol, Rineyke Sharoon Meilia, Risa N, Indah Dewi Nasharuddin Mas Sinta Idani Pertiwi Siwi, Ghea Nada Ramadhani Putri Sodik Sodik, Sodik Sodik, M. Syamsul Bahri Taek, Apriyani Yuninda Vidya Wulandari Wahju Wulandari Wati, Eni Kurnia Wulandari, Novita Alja Widyiah Zainudin Zainudin