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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.
Posisi Strategis Internal Audit untuk Peningkatan Kinerja Perguruan Tinggi Hanun, Nur Ravita; Ningrum, Surya
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.117

Abstract

Transformasi sistem pendidikan tinggi yang terjadi sejak awal 1990-an, termasuk reformasi sektor publik yang dikenal sebagai New Public Management, telah meningkatkan pentingnya audit internal di perguruan tinggi. Muhammadiyah sebagai lembaga pendidikan terbesar di Indonesia membentuk konsorsium audit internal untuk meningkatkan pengendalian internal. Penelitian ini bertujuan mengeksplorasi implementasi dan fungsi audit internal di Perguruan Tinggi Muhammadiyah. Penelitian menggunakan pendekatan kualitatif studi kasus pada 3 Perguruan Tinggi Muhammadiyah. Pengumpulan data dilakukan melalui wawancara, Focus Group Discussion (FGD) dan dokumentasi kebijakan audit internal. Analisis data menggunakan model Miles dan Huberman dengan bantuan aplikasi NVIVO 12 plus untuk meningkatkan validitas dan reliabilitas penelitian. Implementasi audit internal di PTM sangat beragam sesuai tingkat kematangannya. Beberapa PTM masih fokus pada audit kepatuhan, sementara yang lain telah melaksanakan aktivitas audit yang lebih komprehensif meliputi perencanaan, realisasi, evaluasi dan pendampingan. Fungsi audit internal tidak hanya sebagai pengawas tetapi juga konsultan dan katalisator perubahan. Penelitian menemukan bahwa dukungan pimpinan universitas, kepatuhan terhadap regulasi, dan upaya mengurangi tindakan "kreatif" menjadi faktor pendorong implementasi audit internal. Sementara database yang tidak akurat dan keterbatasan SDM menjadi faktor penghambat. Implikasinya diperlukan standarisasi audit internal PTM. Penelitian ini penting untuk memahami peran strategis audit internal di PTM. Audit internal tidak hanya untuk memenuhi kewajiban regulasi tetapi juga mengoptimalkan fungsi pengawasan dan konsultasi. Penelitian selanjutnya dapat memperluas cakupan dengan menggunakan objek penelitian lain dan menambah data yang dieksplorasi. The transformation of higher education systems since the early 1990s, including public sector reforms known as New Public Management, has increased the importance of internal audit in higher education. Muhammadiyah as Indonesia's largest educational institution established an internal audit consortium to enhance internal control. This study aims to explore the implementation and function of internal audit in Muhammadiyah Higher Education Institutions. The research uses a qualitative case study approach at 3 Muhammadiyah Higher Education Institutions. Data collection was carried out through interviews, Focus Group Discussions (FGD) and documentation of internal audit policies. Data analysis used the Miles and Huberman model with NVIVO 12 plus application to improve research validity and reliability.The implementation of internal audit in Muhammadiyah Higher Education varies according to their maturity level. Some institutions still focus on compliance audits, while others have carried out more comprehensive audit activities including planning, realization, evaluation and assistance. The internal audit function serves not only as a supervisor but also as a consultant and catalyst for change. The research found that university leadership support, regulatory compliance, and efforts to reduce "creative" actions are driving factors for internal audit implementation. Meanwhile, inaccurate databases and limited human resources are inhibiting factors. The implication is that standardization of internal audit in Muhammadiyah Higher Education is needed.This research is important for understanding the strategic role of internal audit in Muhammadiyah Higher Education. Internal audit is not only to fulfill regulatory obligations but also to optimize supervisory and consulting functions. Further research can expand the scope by using other research objects and adding more data to be explored.
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

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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.
Assistance for MSMEs Samiler Crackers Wonosunyo with Innovations in Samiler Printing Tools S. Wulandari, Indah Apriliana; Ravita Hanun, Nur; Amrulloh, Muhlasin; Sartono; Nuryulia Praswati, Aflit; D. Hermawan, Hardika; Maulidiyah, Indri
Warta LPM WARTA LPM, Vol. 28, No. 2, July 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v28i2.5474

Abstract

Samiler Crackers is a snack which very popular as a souvenirs from Wonosunyo Village, Pasuruan. The sweet and spicy flavor of taste become a customer reasons to reorder in the large quantities especially during Eid al Fitri Holiday. Often, the enterprises gets orders up to 1 tons on these day. One of the enterprises problem is still use conventional production equipment and seldom unable to fulfill the quantities order in the short periods of time. So they must to buy the crackers on the others supplier. Printing is stage which consuming much time and requires expertise of operators. So, this assistance is provide an innovation about Samiler Printing equipment, so that production process can be faster with uniform results. The printing process carried out manually for ± 3 minutes previously, can be eliminated to be 30-45 seconds with uniform of thickness and width.