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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) JURNAL PENDIDIKAN TAMBUSAI ACADEMICS IN ACTION Journal of Community Empowerment jurnal ilmiah hospitality JURNAL AKUNTANSI Journal of Management and Bussines (JOMB) ABDIMAS Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Hanif Hanif
Institut Bisnis & Informatika Kwik Kian Gie, Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.928 KB) | DOI: 10.33021/aia.v1i1.737

Abstract

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.
Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur Hanif Hanif; Mulyani Mulyani; Supriyanto Karya; Morryessa Brandinie
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.176 KB) | DOI: 10.33021/aia.v1i1.739

Abstract

The purpose of this program is to provide assistance in order to help businesses to solve their problems in business management. The approach used is observation, interview and discussion with the business founder/owner. The place is in the one of the business unit under the Unit Pengelola Kegiatan Pusat Industri Kecil (PIK), namely ” Yes" Cake Factory. The team managed and explored several problems in the business unit, which are related to book-keeping, work delegation and the control system planning, utilization of cost management such as unit cost calculations, cost control and break event point analysis, and profit-sharing policy. The team also provides a doable solution that can be implemented by the company.
Pandemi Covid 19: Pelatihan Pajak bagi UMKM Amelia Sandra; Rizka Indri Arfiant; Prima Apriwenni; Hanif Hanif
ACADEMICS IN ACTION Journal of Community Empowerment Vol 2, No 2 (2020)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v2i2.1299

Abstract

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,seriously worsened. The government has made many policies to ease the burden on MSMEs, one ofwhich is providing incentives in the field of taxation. There are still many MSME players who do nottake advantage of the incentives provided. The obstacles they face are the lack of socialization andtheir ignorance of using these facilities. For this reason, the community service team of Institut Bisnisdan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducingsimple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targetsin this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, whofoster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. Thesolution for MSMEs that have not done bookkeeping is expected to use a single entry system byrecording cash receipts and payments so that they can take advantage of government tax incentives.
(RE)KONSTRUKSI AKUNTANSI KEUANGAN BAGI HASIL SISTEM MATO Hanif Hanif
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1662.923 KB) | DOI: 10.18202/jamal.2017.08.7051

Abstract

Abstrak: (Re)konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Penelitian ini berusaha untuk melakukan (re)konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato (AKBHSM). Metode yang digunakan adalah sinergi oposisi biner dan observasi partisipatif. Temuan penelitian menunjukkan bahwa konstruksi AKBHSM mengikuti irama proses bisnis. dan menghasilkan laporan laba-rugi berbasis single entry bookkeeping untuk tujuan bagi-hasil. Hal ini menimbulkan perbedaan antara AKBHSM dengan akuntansi modern, terutama pada aspek pengukuran harga pokok penjualan. Perbedaan tersebut menimbulkan urgensi untuk adanya (re)konstruksi dengan menggabungkan kekuatan dari AKBHSM dan akuntansi modern. (Re)konstruksi ini menghasilkan AKBHSM berbasis double entry bookeping dan nilai ideologi Pancasila.                                                                                                                                                                            Abstract: (Re)construction of Financial Accounting for Profit Sharing Based on Mato System. This study aims to (re)construct Financial Accounting for Profit Sharing Based on Mato System (FAPSBMS). The method used in this study is synergy of binary opposition and participant observation. The research shows that the construction of FAPSBMS follows the rhythm of business process and produce a income statement based on single entry bookkeeping for profit-sharing purposes. This raises the distinction between FAPSBMS and modern accounting, especially in the cost of goods sold. This distinction raises the urgency for the (re)construction by combining the power of FAPSBMS and modern accounting. This (re)construction produces FAPSBMS based on double entry bookeping and Pancasila value.
MAKNA AKUNTANSI PERTANGGUNGJAWABAN YANG MELAMPAUI Hanif Hanif
Jurnal Akuntansi Vol 10 No 1 (2021): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i1.796

Abstract

The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as “beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God. Keywords: responsibility accounting, responsibility center, authority, responsibility, trust, religiosity References: Anthony, Robert N., and V. G. (2007). Management Control Systems (12th ed.). Boston: McGraw-Hill/Irwin. Arief Suadi (1997), Sistem Pengendalian Manajemen Yogyakarta, BPFE Burrel, Gibson, Gareth Morgan (1994), Sociological Paradigms and Organizational Analysis, England Ashgate Publishing Limited. Blocher, E. J., Stout, D. E., Juras, P. E., & Cokins, G. (2013). Cost Management: A Stategic Emphasis (7th ed.). Mc Graw Hill. Chaniago, Hasril (2019).Kisah Hidup Haji Bustamam:Pendiri Restoran Sederhana. Yayasan Pustaka Obor Indonesia, 2019 Hanif. (2015a). Introducing Mato Based Profit-Sharing Accounting and its Synergy with Cooperative and Sharia. Procedia - Social and Behavioral Sciences, 211, 1223–1230. https://doi.org/http://dx.doi.org/10.1016/j.sbspro.2015.11.163 Hanif.(2015b). Management Control System Design: An Interpretive Ethnography. Procedia - Social and Behavioral Sciences, 211, 119–126. https://doi.org/10.1016/j.sbspro.2015.11.018 Hanif . (2015c). Pencarian Makna Dibalik Akuntansi Kewirausahaan Berbasis Kearifan Lokal. Jurnal Akuntansi Hanif. (2017). (Re)Konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Akuntansi Multiparadigma, 8(2), 1–15. Retrieved from http://jamal.ub.ac.id/index.php/jamal/article/view/505 Hanif, Ludigdo, U., Rahman, A. F., & Baridwan, Z. (2013). Memaknai Corporate Governance Berbasis Kearifan Lokal. In Seminar Nasional Akuntansi (SNA) (Vol. 16, pp. 4813–4835). Manado, Indonesia: Ikatan Akuntan Indonesia. Hanif, Ludigdo, U., Rahman, A. F., & Baridwan, Z. (2015). Akuntansi Bagi-Hasil Sistem Mato:Etnografi Bisnis Restoran Padang. Jakarta: Mitra Wacana Media. Hanif, H., Rakhman, A., & Nurkholis, M. (2019). Building a Concept of Entrepreneurial Control, 8(4), 1198–1206. https://doi.org/10.18421/TEM84-13 Hanif, H., Rakhman, A., & Nurkholis, M. (2019). Building a Concept of Entrepreneurial Control, 8(4), 1198–1206. https://doi.org/10.18421/TEM84-13 Hanif, H., Rakhman, A., & Nurkholis, M. (2018). New Productivity Concept Based on Local Wisdom: Lessons from Indonesia. J. Mgt. Mkt. Review, 3(3), 96-103. Hanif, H., Rakhman, A., & Nurkholis, M., Pirzada, Kashan. (2019b). Intellectual capital: extended VAIC model and building of a new HCE concept: the case of Padang Restaurant Indonesia. African Journal of Hospitality, Tourism and Leisure Hansen, D. R., & Mowen, M. M. (2005). Management Accounting (7th ed.). Singapore: Thomson South-Western. Hilton, R. (2008). Managerial Accounting: Creating Value in a Dynamic Business Environment (7th ed.). Boston: McGraw-Hill/Irwin. Retrieved from 978-007-126555-3MHID 007-126555-4 Jensen, M., C., & Meckling, W. (1976). Theory o f the firm: Managerial behavior, agency cost a nd ownership structure, Journal of Finance Economic 3:305-360, di -download dari http://www.nhh.no/for/courses/spring/eco420/jensen-meckling-76.pdf Kamayanti, Ari (2016). Metode Penelitian Kualitatif Akuntansi Pengantar Religius Keilmuan. Yayasan Rumah Peneleh Kaplan, Robert S, Norton, David P. (2001). The Strategy Focused Organization How Balanced Scorecard Companies Thrive in The New Business Environtment. Boston, Massachusetts: Harvard Business School Press.
STUDI LITERATUR: PENGGUNAAN METODE ACTIVITY-BASED COSTING DALAM MEMBEBANKAN BIAYA OVERHEAD PABRIK PADA COST OBJECTIVE Cindy Vinella; Maria Ellita Ovina; Hanif Hanif
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.414 KB)

Abstract

This study aims to analyze how to use the activity-based costing method in calculating production overhead costs. This study uses a Systematic Literature Review (SLR) approach. The research period in the selected journal sample is 2015-2022 with a sample of 40 journals to review with the theme of activity-based costing. The results of this study indicate that from year to year, there are more and more research themed activity-based costing with a scope of 30 national journals and 10 international journals. That journals with the topic of activity-based costing and cost of goods manufactured are the most popular with a total of 20 journals. The most widely used method is descriptive qualitative method. Several formulas are used to calculate the overhead costs, cost of goods manufactured, selling price per unit, and profitability. There is a difference in the calculation between using the activity-based costing method and other methods such as volume-based costing and time-driven activity-based costing. In addition, indirect costs, market competition, and product diversification affect the decision-making whether using the activity-based costing method or not
Mendorong Pertumbuhan UMKM dengan Menggunakan Konsep Bagi Hasil Sistem Mato Hanif Hanif; Abdullah Rahman
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4448

Abstract

The purpose of this study is to encourage the use of profit sharing based on the mato system in the management of MSMEs that are adapted to the characteristics of each business unit. This research method is descriptive qualitative. Synergize the old system that already exists in the management of MSMEs with profit sharing based on the mato system using the focus group discussion method. The concept of profit sharing based on the existing mato system is currently used in most Padang restaurant management. Although RMP has turned into a large company, profit sharing based on the mato system has been used since its establishment, as a street vendor, as a micro-enterprise. In conclusion, the concept of profit sharing in the mato system can be injected into the management of MSMEs so that they can grow and develop faster. Keywords: Profit Sharing, Focus Group Discussion, MSME Management, Binary Opposition Synergy, Automatic System
KAJIAN PENERAPAN GOAL CONGRUENCE DALAM BERBAGAI PERSPEKTIF DAN AKTIVITAS USAHA Heri Suseno; Nishnurtia Razak; Hanif Hanif
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2267

Abstract

This study seeks to see the extent to which the application of the concept of congruence or goal congruence (goal congruence, abbreviated GC) in various perspectives and business activities to achieve the level of performance and goals set, by summarizing some of the results of previous research. How the implementation of the GC concept, what influences it and what novelties have been made, become the focus of research. GC in important management control achieved by the parties to achieve or the specified level of performance, harmonizing the goals of each individual with the various goals of the organization, or the goals of the scope of the community. Research on the application of GC is not only in a business organization, but also in several organizations and various groups, individuals and communities, business actors and the general public. The research method was carried out by reviewing 27 relevant literatures, originating from national and foreign authors and literature publishers from 1991 to 2021. The study using a systematic literature review (SLR) methodological approach shows that the application of GC does not only apply within the scope of one organization, but also applies and is needed by various organizations or companies and related parties such as supply chains and marketing by influencers, to achieve a common goal. With the alignment of objectives, the company is better prepared to face strategic risks and uncertainties.
Goal Congruence Dalam Pengelolaan Restoran Padang Hanif Hanif
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4352

Abstract

The balance of the organization or company in the long term is determined by the level of alignment of goals (goal congruence) of the parties who run the company. Broadly speaking, the parties in the company are grouped into two, namely the founders or owners of the company and the employees who run the company, starting from the directors and the ranks and workers. The goals of the company, which also reflect the goals of the owners and founders of the company, are not necessarily the same as those of the directors and the ranks and the workers. A conflict of interest is very likely to occur between them because naturally indeed the goals of both parties can be opposites. The purpose of writing this paper is to present the results of research in the Sederhana Restaurant group, which forms a concept of company management supported by profit sharing accounting based on mato system (hereinafter abbreviated as mato system) which can increase goal congruence among stakeholders in the company. The research uses a case study approach to understand the reality of goal congruence. Researchers visited the field, held discussions with the founders of the company, the board of directors, branch leaders, and employees. The Sederhana Restaurant (Sa) Jakarta research site, which is focused on one of the main branches in Rawamangun. The results of the interview were analyzed and resulted in the conclusion that the mato system is able to bridge and align the goals of the founders of the company with the Directors, Branch Leaders, and their workers so as to encourage a high level of goal congruence. Keywords: conflict of interest. Goal congruence, case studies, mato system.
Faktor yang Memengaruhi Kinerja Karyawan: Sebuah Studi Literatur Jason Wibisono; Maya Rianti; Hanif Hanif
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4676

Abstract

This study aims to provide an overview of the factors that influence employee performance in a company. This research was conducted using the Systematic Literature Review (SLR) method approach. This research was conducted by reviewing 20 published literature reviews that were collected during the research period from 2015–2022. This study uses secondary data in the form of articles or papers published in the journals Emerald, Semanticcholar, and Google Scholar. The results showed that, based on time, it can be seen that research on employee performance factors experienced a significant increase from 2015-2018, with the most in 2018 and the least research in 2015 and 2019. Keywords: Employee Performance Factors, Employee Performance, Employee Performance
Co-Authors Abdullah Rahman Alfonsus Natanael Amelia Sandra Andrea Secioria Dimitri Cindy Vinella Heri Suseno Jason Wibisono Maria Ellita Ovina Maya Rianti Morryessa Brandinie Muhammad Rifky Apriandi Mulyani Nishnurtia Razak Prima Apriwenni Rizka Indri Arfiant Rizka Indri Arfianti Supriyanto Karya Tri Sudjadmiko Winata