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All Journal Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) AKTSAR: Jurnal Akuntansi Syariah International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM JURALINUS
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENDAMPINGAN PROSES PRODUK HALAL DAN AKUNTANSI USAHA PADA KELOMPOK USAHA NASYIAH SIDOARJO Nur Ravita Hanun; Hadiah Fitriyah; Lukman Hudi; Surya Ningrum; Eva Hidayatul Khusnah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.376

Abstract

Nasyiatul Aisyiyah Sidoarjo East Java has a positive activity that accommodates nasyiah cadres who have businesses, especially in the field of food and beverages. The food and beverage products produced are quite varied ranging from fruit salads, wet cakes, pastries, date milk, sinom etc. Unfortunately, there are several problems they face, including, products that have not been certified halal and melum do business financial records. Moreover, since Covid 19 entered Indonesia, sales of partner products have decreased. Through community service from the University of Muhammadiyah Sidoarjo, several activity programs have been carried out, namely: through the nasyiah business group, there will be an increase in the productivity of economic activities for the nasyiah business group by assisting the halal product process and business financial training. So that for the sustainability of the community service program, synergy between academics, Amal Usaha Muhammadiyah, and all elements of society is needed to maximize the existing potential. This target of community service is to improve community governance, human resources, resource managers
Pendampingan Pembelajaran Spreadsheet Untuk Siswa Akuntansi di Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.688 KB) | DOI: 10.33379/icom.v3i2.2559

Abstract

Era Revolusi Industri 5.0 mendorong kita untuk beradaptasi dan memanfaatkan TIK (Teknologi Informasi dan Komunikasi). Tuntutan zaman dan juga meningkatnya kebutuhan akan penggunaan teknologi informasi, membuat para siswa akuntansi harus memiliki tambahan hard skill berupa ketrampilan dalam mengoperasikan program akuntansi sederhana. Kegiatan pengabdian masyarakat ini bertujuan untuk mengasah skill dan menambah pengetahuan siswa akuntansi di Sidoarjo agar merka mampu bersaing dalam era Revolusi Industri 5.0. Metode kegiatan yang dilakukan guna mengatasi permasalahan dari mitra adalah sebagai berikut: (1) mengadakan penyuluhan terkait pentingnya penggunaan sarana teknologi informasi dalam menunjang aktivitas akuntansi, (2) mengadakan perencanaan kegiatan serta menyusun modul, (3) mengadakan pelatihan penggunaan aplikasi spreadsheet. Kontribusi mendasar pada khalayak sasaran yakni meningkatnya pengetahuan serta ketrampilan hard skill siswa akuntansi di Sidoarjo agar mereka bisa bersaing di era Revolusi Industri 5.0. dan kegiatan ini juga dapat meningkatkan dan mengembangkan pengetahuan atau pengalaman dari para murid baik secara langsung maupun secara tidak langsung.
Enhancing Accounting Students' Competence through Information Technology-based Financial Reporting: A Community Engagement Initiative in Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini; Atina Nabila; Binti Nadhifa
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.944

Abstract

In this digital era, the demands for Information and Communication Technology (ICT) have led to the increasing need for accounting students to acquire additional hard skills in operating simple accounting programs like spreadsheets. To address this need, a community engagement program was conducted in partnership with a vocational school in Sidoarjo to provide training on information technology-based financial reporting. The methods included surveys, discussions, problem formulation, planning, demonstrations, and learning evaluation. The program aimed to enhance students' basic knowledge and expertise in accounting, enabling them to compete in the Industrial Revolution era. The outcome of the program showed significant improvement in students' ability to utilize spreadsheets for data processing and financial statement preparation. The success of this initiative highlights the importance of incorporating technology in accounting education to equip students with relevant skills for the modern job market. Highlight: Integration of Information Technology: The study highlights the increasing demand for accounting students to possess skills in utilizing information technology, particularly spreadsheets, for data processing and financial reporting. Community Engagement Approach: The research employs a community engagement initiative to address partners' problems, including surveys, counseling, and providing solutions to enhance students' competencies. Benefits for Accounting Students: The program's main benefit is the enhancement of basic knowledge and expertise of accounting students in Sidoarjo, empowering them to compete effectively in the modern era. Keyword: Information Technology, Accounting Education, Spreadsheet, Financial Reporting, Industrial Revolution
Edukasi dan Sosialisasi keamanan pangan keluarga dan anak untuk Nasyiatul Aisyiyah Daerah Sidoarjo Rahmah Utami Budiandari; Rima Azara; Nur Ravita Hanun; Erika Puspita Sari; Eka Sabela
SINAR SANG SURYA Vol 8, No 2 (2024): Agustus 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i2.3528

Abstract

Pangan merupakan kebutuhan primer. Bahan pangan haruslah aman, sehat, bermutu, layak dikonsumsi dan terjangkau, menerapkan prinsip keamanan pangan. Nasyiatul Aisyiyah adalah ortonom muhammadiyah yang berperan penting dalam pemenuhan kebutuhan dan keamanan makanan keluarga dan anak. Edukasi dan sosialiasi dillakukan kepada kader Nasyiatul Aisiyah Daerah Sidoarjo khusunya yang tergabung dalam pengusaha Nasyiatul Aisyiyah. Edukasi ini menjadi salah satu penyelesaian mitra tentang keamanan pangan baik dalam pemenuhan kebutuhan keluarga dan anak serta pengetahuan dasar dalam menjalankan usaha makanan dan minuman. Asosiasi Pengusaha Nasyiatul Aisyiyah (APUNA) yang memiliki legalitas baru 10% sehingga perlu diadakan edukasi dan sosialisasi ini sebagai dasar dalam penerapan proses pengolahan maknan yang baik. Adapun hasil dari pengabdian ini adalah peningkatan kemampuan mitra tentang keamanan pangan, keberlanjutan kegiatan ini nantinya diharapkan hingga APUNA memiliki legalitas untuk usahanya.
PERSEPSI MAHASISWA TENTANG PENERAPAN PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA AKUNTANSI Pandansari, Ayu; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Hanun, Nur Ravita; Nawangsari, Ajeng Tita; Dwi Yandari, Aprilya
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/333rby40

Abstract

This study aims to determine whether there is a relationship between student perceptions about the application of learning from student interest in learning during the COVID-19 pandemic. This study uses a quantitative approach with a survey design. The research sample was students of the accounting study program at the State Islamic University of Sunan Ampel Surabaya who carried out bold learning in the even semesters of the 2020/2021 academic year. In addition, the sampling technique used is purposive sampling and the research sample is 52 respondents. Questionnaires were used for data collection. The data analysis technique of this study used descriptive statistics, instrument test data and hypothesis testing with correlation analysis. The test instrument data consists of validity and reliability tests. The results showed that there was a significant relationship between students' perceptions about the application of bold learning to students' interest in learning in the accounting study program at the State Islamic University of Sunan Ampel Surabaya.
A Model for Enhancing the Environmental Performance by Integrating Lean and Green Productivity Concept: A Case Study of Food Production Wulandari, Indah Apriliana Sari; Hanun, Nur Ravita; Cahyana, Atikha Sidhi
Jurnal Teknik Industri Vol. 25 No. 1 (2024): February
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/JTIUMM.Vol25.No1.83-96

Abstract

The increase in food production activities has led to a significant decline in the environmental quality, particularly affecting the surrounding river systems. This research addresses the need to identify and minimize various types of waste by integrating Lean and Green productivity concepts. The main objective is to reduce non-value-added (NVA) activities that contribute to both environmental degradation and inefficiencies in production. The study applies the Lean framework to identify seven types of waste in food production while also addressing green waste, such as excessive material use and energy consumption. Green Integration Value Stream Mapping (GIVSM) is utilized to assess the current state of value-added (VA) activities and to simulate improvements for future production systems. The initial analysis reveals a low VA of 1.5 hours due to inefficient customer information flow and prolonged loading times. Improvements are implemented by shifting the information system from a push to a pull strategy, significantly reducing production time and lowering both Lean and Green waste. The results demonstrate that integrating these concepts can enhance environmental performance and operational efficiency. This study provides valuable insights for food production companies seeking to balance productivity and sustainability.
The Development of New Accounting History Research in Indonesia: Perkembangan Penelitian Sejarah Akuntansi di Indonesia dalam Bingkai Perspektif NAH Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

Abstract

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.
Observing the character of public accountant through the spirit of Fastabiqul Khairat: Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Lating, Ade irma Suryani; Hanun, Nur Ravita
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Pendampingan Sertifikasi Halal dan Pengelolaan Keuangan Digital Pada Jaringan Wirausaha Muhammadiyah Sidoarjo Hanun, Nur Ravita; Nurbaya, Syarifa Ramadhani; Rachmadhany, Andry; Maulidiyah, Innaki Ramadhani; Nuriza, Vivin Ramadhani
Cendekia : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2024): Desember
Publisher : LPPM UNIVERSITAS ISLAM KADIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/cendekia.v6i2.5276

Abstract

Kegiatan mengonsumsi pangan halal atau menggunakan barang halal adalah perintah agama. Halal lebih dari sekedar mutu. Pada konsep halal tidak diperbolehkan masuknya bahan haram pada level berapapun. Pilihannya hanya haram atau halal. Kebijakan bersertifikat halal merupakan tantangan baru bagi UMKM. Pimpinan Cabang Muhammadiyah (PCM) Sidoarjo memiliki kelompok usaha yang diberi nama JawaraMu (Jaringan Wirausaha Muhammadiyah). Masalah yang dihadapi oleh kelompok usaha JawaraMu yaitu produk-produk JawaraMu belum tersertifikasi halal serta belum memiliki ijin usaha dan ijin edar. Selain itu, mitra juga belum memahami bagaimana mengelola keuangan usaha. Pengabdian masyarakat ini didukung peran dosen Universitas Muhammadiyah Sidoarjo mengembangkan program pendampingan ijin usaha, sertifikasi produk halal, dan pelatihan keuangan usaha melalui aplikasi laci POS. Mahasiswa Universitas Muhammadiyah Sidoarjo juga berperan dalam kegiatan pengabdian masyarakat ini. Mahasiswa berperan mendampingi dan melatih mitra dalam kegiatan ini. Hasil kegiatan pengabdian adalah memberikan wawasan dan pelatihan pada pelaku usaha terkait sertifikasi halal, PIRT, dan penggunaan aplikasi LACI POS KASIR. Pelaku usaha sangat antusias untuk mengurus sertifikasi halal produk dan PIRT.
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Sonia Puspita; Hanun, Nur Ravita; Hanif, Aisha; Rahayu, Duwi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8145

Abstract

The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.
Co-Authors Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lating, Ade Irma Suryani Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari