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All Journal Jurnal Reviu Akuntansi dan Keuangan 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) 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 Jurnal Akademi Akuntansi (JAA) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Fokus Manajemen Bisnis 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 E-Amal: Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Manajemen Maranatha Aktsar: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Nur Ravita Hanun
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
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 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.
Increasing Environment Productivity of Crispy Fried Chicken Vendors Using the Green Productivity Method: Peningkatan Produktivitas Lingkungan pada Penjual Ayam Goreng Crispy Menggunakan Metode Green Productivity Apriliana Sari, Indah; Marodiyah, Inggit; Hanun, Nur Ravita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.207

Abstract

Cooking oil is one of basic needed for food vendors especially crispy chicken (CC). The CC vendors will use a large amount of cooking oil. The frying oil are usually composed clean oil and flour slurry. The habit that often done by seller CC are reuse the frying oil which still clear, and throw the sediment (flour slurry) in the trash or river. Of course, that will be one caused damage of environment surrounding. Purpose this research are to identifying the management of waste fried oil and flour slurry. The investment cost of preventing environmental impact and the benefits which they were obtain, be the problem that have not been mitigation of environmental impact yet. In this research, applied the Green Productivity Method to provide mitigation environmental impact from waste cooking oil.
Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah Hanun, Nur Ravita; Fitriyah, Hadiah; Prapanca, Detak; Ningrum, Surya
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.278

Abstract

Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.
Business Development Training And Assistance For SMEs: Pelatihan dan Pendampingan Pengembangan Usaha Pada UKM Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Hanun, Nur Ravita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.305

Abstract

UKM "Blimbing Wangi" continues to innovate by developing a new business, namely Kedai WMP. The WMP shop provides a variety of culinary specialties from the Watesari village with star fruit as a culinary icon, the marketing of this business is still limited to meeting the needs of local residents and local tourists and this business is still managed with simple business management governance, even though it can be developed in a professional manner for development and performance. business can be sustainable. Seeing conditions like this, it needs to be developed through training and business development assistance. The training and business assistance implemented are business management and simple bookkeeping training to improve business performance
Management of Muhammadiyah Middle Schools in Sidoarjo during The Covid-19 Pandemic Yani, Muhammad; Hanun, Nur Ravita; Setiyono, Wisnu Panggah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 7 No. 2 (2021): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.67 KB) | DOI: 10.21070/jbmp.v7i2.1534

Abstract

The assessment method used in this research is a qualitative approach. Data collection techniques used in this study were observation, interviews and FGD with ten informants, namely the Head of Muhammadiyah Middle School in Sidoarjo. The data analysis technique uses three steps in collecting research results, namely data reduction (data reduction), data presentation (data display), and drawing and testing conclusions or verification. The results of this study are as follows: The school anticipates students who do not have Learning From Home (BDR) support facilities, limited internet access and financial constraints by setting up tabs provided at school, these tabs can be used by students to do assignments. The strategies applied are very diverse, including: Allocating teacher supervision funds for other needs, providing motivation and stimulus so that teachers can deliver learning optimally, collaborating with filmmakers to make learning videos, holding MSG (Morning Spiritual Gathering) activities or referred to as Ngaji, Briefing, and Berinfaq, while also seeking donations for students to pay tuition fees. Implementation of short-term and long-term plans: looking for a learning format that can be maximized, trying to foster parental trust in the school, trying to build communication with students and parents through activities that support education, collaborating with parents so as to foster an understanding that shared responsibility, focus on learning that is important for students' self-development, and improve the technological capabilities of students and teachers to be able to innovate in each other's learning.
Dividend Policy's Role in Company Value: IDX Pharmaceutical Manufacturing (2013-2021) Sari, Roro Yona Novita; Hanun, Nur Ravita
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1370

Abstract

This study investigates the interplay between dividend policy, profitability, firm size, and firm value in the context of pharmaceutical manufacturing firms listed on the Indonesia Stock Exchange. Employing a purposive sampling technique, 54 companies were selected, and Smart Partial Least Square 3.0 program was utilized for statistical analysis. The findings reveal that while profitability exerts no significant influence on firm value, firm size positively impacts it. However, dividend policy does not moderate the relationship between profitability, firm size, and firm value. These results prompt further exploration into the nuanced dynamics of dividend policy and its implications for firm valuation strategies. Highlights : Profitability does not significantly affect firm value. Firm size positively influences firm value. Dividend policy does not moderate the relationship between profitability, firm size, and firm value. Keywords: Dividend policy, Profitability, Firm size, Firm value, Pharmaceutical manufacturing.
Edukasi dan Sosialisasi keamanan pangan keluarga dan anak untuk Nasyiatul Aisyiyah Daerah Sidoarjo Budiandari, Rahmah Utami; Azara, Rima; Hanun, Nur Ravita; Sari, Erika Puspita; Sabela, Eka
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.
The Role of Control Environment in Strengthening Internal Control and Preventing Fraud Hanif, Aisha; Dina Dwi Oktaviarini; Nur Ravita Hanun
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5239

Abstract

Financial information is very important for companies because it can be used for decision making and to attract investors. However, pressure to achieve financial targets, opportunities and rationalization from individuals often encourage individuals in companies to manipulate financial reports. The success of an internal control system in an organization is greatly influenced by the quality of a solid control environment, which does not only depend on the implementation of formal policies and procedures, but is also influenced by individual aspects and values ​​upheld in the organization. This study aims to explore the effectiveness of the internal control environment in detecting and preventing fraud in companies. This study is expected to provide significant contributions to the development of more effective internal control policies that can be widely implemented, as well as provide practical guidance for companies in building an environment that prevents fraud and strengthens corporate governance. This study uses a qualitative approach with data collection techniques through observation, documentation and interviews. The data analysis method used in this study is thematic analysis, which involves the stages of data reduction, data presentation, and drawing conclusions. The findings of this study illustrate that the effectiveness of internal control depends on a strong control environment, supported by policies, individual factors, and organizational values. The integration of spiritual values ​​strengthens integrity, transparency, and compliance. The integration of spiritual values ​​into the control environment contributes significantly to the effectiveness of an organization's internal control system. Keywords: control environment, internal control, fraud
Determining the Performance of Maqhasid of General Islamic Banks in Indonesia SETIYANINGSIH , Titik Agus; HARTINAH , Siti; HANUN, Nur Ravita
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1497

Abstract

This study aims to discuss the determinants of Maqashid Syariah performance using ROA, NPF, CAR, and ICG as independent variables. This study uses an associative quantitative approach. The data used are secondary data, namely, financial report data from Islamic Commercial Banks from 2019 to 2023. The population used in this study is BUS in Indonesia registered with the Financial Services Authority (OJK) during the 2019-2023 period. The sampling technique used was a purposive sampling method. The data obtained are annual reports of 7 Islamic commercial banks and 35 data for 5 consecutive years. The results of the study state that ROA has no significant effect on Maqashid Syariah performance, NPF has a significant negative effect on Maqashid Syariah performance, and CAR and ROA have a significant positive effect on Maqashid Syariah performance in Islamic commercial banks in Indonesia. Based on the research results, there are several implications, namely: (1) Islamic Commercial Banks must improve their financing schemes with profit-sharing patterns that are most in accordance with Sharia, do not use profit-sharing patterns that are similar to usury or other terms, and margin. This refers to the significant results of the performance of Islamic Commercial Banks in relation to upholding justice; (2) The performance of maqhasid sharia is influenced by ICG. Therefore, Islamic Commercial Banks need to improve Islamic governance as a form of capital and spiritual accountability to society and Allah SWT to develop business in an Islamic manner.
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amelia Fitri Agustin Amrulloh, Muhlasin Andry Rachmadany Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Aulia Yunika Pradina Binti Nadhifa Clarisa Ika Candrawati Denisa Iselina Suwandono Detak Prapanca Dewi Novita Sari Diah Ayu Rintan Sulistiorini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Faulorozi Sumartono Fitriyah Nur Indahsari Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriah Hadiah Fitriyah Hana Catur Wahyuni Handayani, Henna Hardika Dwi Hermawan Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Imashev Aibek Baduanovich Indah Apriliana Sari Wulandari Indahsari, Fitriyah Nur Inggit Mardiyah Inggit Marodiyah Jannah, Binti Shofiatul Junjunan, M Ilyas Khafidin Khafidin Lukman Hudi M Ilyas Junjunan Maudy Nur Arifianti Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nabila Ramadhanty A Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Noor Reta Dwi Sari Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Putri Ayunda Anggraeni Rachmadhany, Andry Rahmad Ramdani Rahmah Utami Budiandari Retno Wulandari Rima Azara Rina Setya Ningrum Rita Ambarwati Rizki Eka Febriansah Rosfian, Ilma Zulfiana Rosmawati Andriani Utami S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono Setiyono, Wisnu Panggah Sigit Hermawan Siti Aisyah Sriwahyuni, Diana Surya Ningrum Surya Ningrum Syarifa Ramadhani Nurbaya Titik Agus Setiyaningsih Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari