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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Riset Akuntansi Aksioma Journal of Islamic Accounting and Tax (JIATAX) DedikasiMU: Journal of Community Service Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Economica: Journal of Economic and Economic Education Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Akuntansi dan Ekonomi Pajak: Perspektif Global Proceeding of International Conference on Social Science and Humanity
Anwar Hariyono
Universitas Muhammadiyah Gresik
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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LITERASI KEUANGAN MENABUNG SEJAK DINI DAN PENDAMPINGAN PENGELOLAAN KEUANGAN BERBASIS PEMBUKUAN SEDERHANA PADA BANK SAMPAH DESA BRANGKAL, KECAMATAN BALONGPANGGANG, KABUPATEN GRESIK Hariyono, Anwar
DedikasiMU(Journal of Community Service) Vol 2 No 1 (2020): DedikasiMU (Journal of Community Service)
Publisher : universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v2i1.1210

Abstract

Kegiatan Kuliah Kerja Nyata (KKN) Universitas Muhammadiyah Gresik tahun 2019 dilaksanakan mulai tanggal 02 Agustus 2019 sampai dengan tanggal 20 Oktober 2019. Salah satu tempat pelaksanaan kegiatan KKN adalah di Desa Brangkal Dusun Kedung Pangsing Kecamatan Balongpanggang Kabupaten Gresik, yang diikuti oleh program studi Akuntansi dan 5 (lima) program studi lain. Mahasiswa program studi Akuntansi melaksanakan program kerja unggulan yakni pendampingan dan pembuatan format pembukuan sederhana pada bank sampah Desa Brangkal tepatnya di Dusun Kedung Pangsing dan juga literasi keuangan dengan menabung sejak dini . Kegiatan pendampingan pembukuan sederhana pada bank sampah Dusun Kedung Pangsing bertujuan untuk membantu dan membimbing pengurus bank sampah untuk melakukan pembukuan sederhana dalam mengelola keuangan bank sampah serta pengurus diberikan pendampingan untuk dapat menyajikan laporan keuangan yang baik dan benar sesuai standar akuntansi yang berlaku. Kegiatan ini dilakukan dengan memberikan gambaran dan tata cara pengelolaan keuangan dan pembukuan akuntansi dasar di Dusun Kedung Pangsing. Fun education menabung sejak dini bertujuan untuk memberikan penjelasan, motivasi dan menanamkan kesadaran tentang pentingnya menabung, memanfaatkan sampah botol bekas menjadi celengan serta mengasah kreativitas anak anak dalam kreasi botol celengan. Kegiatan yang telah dilaksanakan oleh mahasiswa program studi Akuntansi berjalan lancar dan sukses sesuai apa yang sudah direncanakan. Semua pihak mengharapkan agar kegiatan ini dapat membantu memperbaiki Desa Brangkal menjadi lebih baik lagi.
Pengaruh Struktur Kepemilikan dan Growth Opportunity terhadap Dividend Payout Ratio Nur Aisah; Anwar Hariyono
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.2312

Abstract

This study aims to analyze the effect of the variable structure of ownership (managerial ownership, institutional ownership, and concentration of ownership) and growth opportunity on the dividend payout ratio. With profitability, firm size, and leverage as control variables. This research uses a quantitative approach with secondary data types. The research population is a non-financial company listed on the Indonesia Stock Exchange, which is then processed using a purposive sampling method based on certain criteria. From the specified criteria obtained a sample of 36 companies. This research uses multiple linear regression. Regression results show that managerial ownership, institutional ownership, ownership concentration, and size do not significant effect on dividend payout ratio. Growth Opportunity has a negative and significant effect on dividend payout ratio. Profitability that is proxied by ROA and leverage proxied by DER has a positive effect on the dividend payout ratio.
Pengaruh Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi Nabilah Khamaliyah Effendi; Anwar Hariyono
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4494

Abstract

This study aims to examine the effect of solvability and sales growth on financial distress with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sampling using purposive sampling method and obtained as many as 39 companies that meet the criteria. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are solvability and sales growth, financial distress as the dependent variable and profitability as a moderating variable. Based on the research results, it is known that solvability has a significant effect on financial distress and sales growth has no effect on financial distress and profitability is not able to moderate the effect of solvability on financial distress and profitability is able to moderate the effect of sales growth on financial distress.
Implementation of Responsibility Accounting with Budget as a Cost Control Tool at PT. Varia Usaha Fabrikasi Eva Nur Diana; Anwar Hariyono
Indonesian Vocational Research Journal Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/ivrj.v3i1.6861

Abstract

This study explores the application of responsibility accounting with budgets as a cost control tool at PT. Varia Usaha Fabrikasi. As a labor service provider company, PT. Varia Usaha Fabrikasi has a strategic role in supporting Indonesia's economic growth. By describing conditions before and after the Covid-19 pandemic, this study identifies economic growth opportunities and company demands to take advantage of the technological era 4.0. The literature review presents the concept of responsibility accounting, characteristics, requirements, and the role of budget as a cost control tool. A conceptual framework was conceived as a theoretical foundation for the study. Previous research noted that the implementation of budget accounting accountability at PT. HearLIFE Indonesia still needs improvement. The research method used is qualitative with a case study approach at PT. Varia Usaha Fabrikasi. Data is obtained from interviews, observations and analysis of company documents. The results of data analysis show that PT. Varia Usaha Fabrikasi has met the requirements of liability accounting, including a clear organizational structure, cost segregation, classification of account codes, and cost reporting systems. The budgeting process at PT. Varia Usaha Fabrikasi involves the participation of each department, and its implementation includes effective monitoring and control. Analysis of cost variance in 2020-2022 shows both favorable and unfavorable results, gives a comprehensive picture of budget realization. This research contributes to the understanding of responsibility accounting practices and the application of budgets as a cost control tool in the context of labor service provider companies. These findings are expected to provide insight into similar companies and researchers in the field of management accounting.
Incentives dan Non Financial Perfomance Terhadap Kinerja Manajerial Dengan Komitmen Organisasional sebagai Variabel Moderasi Reva Arsyilia; Anwar Hariyono
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1230

Abstract

Managers' primary responsibility is to boost the company's performance. With regards to hope hypothesis, the job of supervisors as leaders features the assumption that administrators who have adequate administrative information and abilities will actually want to reasonably tackle business issues. In the possibility aspect, this study investigates the impact of motivations and nonfinancial execution on administrative execution with the comprehension that administration approaches can affect administrative execution. The SMART-PLS application is used to conduct a quantitative analysis of the questionnaire data for the research method. The findings demonstrated that managerial performance was significantly influenced by incentives and nonfinancial performance, with organizational commitment unable to moderate the relationship.
MANAJEMEN ASSET DAN INVENTARISASI ASSET DALAM RANGKA MEWUJUDKAN GOOD SCHOOL GOVERNANCE Nuha, Sukma Uli; Hariyono, Anwar; Suwandi, Suwandi; Hidayati, Roziana Ainul
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7278

Abstract

Community service activities aim to provide understanding and skills for the Muhammadiyah School Treasurer in Gresik Regency regarding school management and inventory processes. Community Service begins by giving a pre-test to participants so that the presenter can find out to what extent the material or materials to be taught have been mastered by participants regarding asset management. The next stage is counseling about asset management, asset depreciation and asset inventory. The next stage, participants were asked to summarize the asset data in their respective schools to Ms. Excel that has been prepared by the speaker. The next stage is a discussion regarding asset management and calculating the depreciation of assets owned by the school. The final stage is the final evaluation / post-test which is used to determine participants' understanding of the material that has been provided. The results of the training showed an increase in participants' understanding of the importance of asset management and having asset inventory data in their respective schools. This activity provides positive value in terms of effectiveness and efficiency of asset management and inventory management. This activity can also help schools to minimize the occurrence of human error and maintain the security of asset data contained in the school.
PENDAMPINGAN AKUNTANSI DAN PAJAK AMAL USAHA MUHAMMADIYAH (AUM) SE – KABUPATEN BOJONEGORO Tumirin, Tumirin; Mujaddid, Abdullah; Hariyono, Anwar; Suwandi, Suwandi
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4960

Abstract

The purpose of community service is to conduct training and assist in the preparation and preparation of financial and taxation reports at the Amal Usaha Muhammadiyah (AUM) throughout Bojonegoro Regency. The method of implementing the activity is to conduct training and face-to-face meetings by presenting presenters. The activity will be held on 31 October 2019. The training results show that there are still many institutions that have not prepared financial reports in accordance with generally accepted accounting standards. Most still use cash statements only. Financial personnel still need further assistance. Most tax reports have not yet been made and reported.
Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Kepemilikan Institusional Sebagai Variabel Moderasi Prasetya, Gresia Mahatma Widyadana; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6448

Abstract

This study aims to examine the effect of profitability and leverage on tax aggressiveness with institutional ownership as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. By using purposive sampling, the final sample is 35 companies. The amount of data obtained is 35 x 3 years = 105 observational data, there are 6 data identified as outlier data, the number of final samples obtained is 99 companies. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are profitability and leverage, tax aggressiveness as the dependent variable and institutional ownership as a moderating variable. Based on the research results, it is known that profitability and leverage has no effect on on tax aggressiveness and institutional ownership is able to moderate the effect of profitability on tax aggressiveness and profitability is not able to moderate the effect of leverage on tax aggressiveness.
Pengaruh Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, dan Rasio Aktivitas Terhadap Perubahan Laba Pada Industri Farmasi dina, dhea salsabila; hariyono, anwar
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7704

Abstract

This study aims to examine how influential the Liquidity Ratio, Solvency Ratio, Liquidity Ratio and Profitability Ratio have on Profit Changes in the Pharmaceutical Industry Listed on the Indonesian Stock Exchange in 2016-2020. This type of research is quantitative by taking data on company financial reports that have been published on the Indonesia Stock Exchange. The theory used in this research is Signaling Theory. The sampling method used purposive sampling technique. The samples used in this study were 10 pharmaceutical companies listed on the Indonesia Stock Exchange. With a total of 50 data with a period of 5 years. The analytical method used is multiple linear analysis supported by IBM SPSS Statistics version 25. The results of this study indicate that the Activity Ratio variable has an effect on earnings changes. However, the Profitability Ratio has a negative effect on Profit Changes, while the Liquidity Ratio and Solvability Ratio have no effect on Profit Changes at all.
Peran Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Dalam Kinerja Keuangan Pada PT. Gresik Migas (Perseroda) Diva Athirah Salsabila; Anwar Hariyono
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2754

Abstract

This exploration utilizes a quantitative strategy to inspect the impact of Corporate Social Obligation (CSR) and Great Corporate Administration (GCG) on the monetary execution of PT. Gresik Migas (Perseroda). Essential information were gathered through polls appropriated to 40 workers of PT. Gresik Migas (Perseroda) utilizing purposive testing. Multiple linear regression was used as the analytical method. The outcomes demonstrate that CSR essentially impacts monetary execution, while GCG doesn't make a tremendous difference. The coefficient of assurance (R2) of 17.2% shows that CSR and GCG can make sense of a part of the fluctuation in monetary execution.
Co-Authors Aisiya, Cindy Ayu Amil Setiawati Badriyah Dwi Lestari Cahyani, Marselina Dwi dina, dhea salsabila Diva Athirah Salsabila Eva Nur Diana Mujaddid, Abdullah Mutasyah, Ainur Nabilah Khamaliyah Effendi Nabilah Nur Fauziah Nuha, Sukma Uli Nur Aisah Prasetya, Gresia Mahatma Widyadana Putri, Yunita Nur Ainiyyah Rasidin, Adela Mei Putri Reva Arsyilia Roziana Ainul Hidayati Sa'diyah, Chalimatus Saidah, Zidni Salma, Nabilatus Suwandi Suwandi Tumirin Utama, Girindra Astha Anggara Cahya Wanda Nur Qomaria