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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Jurnal RAK (Riset Akuntansi Keuangan) International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Studi Pesantren Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Manage JURNAL MANAJEMEN DAN BISNIS INDONESIA
Moh. Halim
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Evaluasi Sistem Informasi Akuntansi Persediaan Pada Dira Supermarket (Dira Shopping Center) Ambulu Qutsiyah, Inayatul; Halim, Moh.; Mirwan A, Rendy
International Journal of Social Science and Business Vol 3, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.462 KB) | DOI: 10.23887/ijssb.v3i1.17158

Abstract

Tujuan penelitian ini adalah untuk mengetahui kesesuaian sistem informasi akuntansi persediaan menurut konsep dan teori pada Dira Supermarket Ambulu. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan sekunder. Penelitian ini dilakukan dengan teknik analisis data kualitatif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang diterapkan oleh Dira Supermarket Ambulu terdapat beberapa prosedur yang tidak sesuai dengan konsep dan teori
ELING: SEBAGAI EPISTEMOLOGI EROTIK UNTUK MENGKONSTRUKSI PENGETAHUAN AKUNTANSI Halim, Moh.
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4049

Abstract

ABSTRAK Tujuan dari tulisan ini ialah untuk memperkenalkan sebuah epistemologi erotik (alternatif) sebagai penambahan wawasan baru dalam membangun ilmu pengetahuan, khususnya akuntansi sebagai sebuah disiplin. Kehadiran epistemologi erotik ini diharapkan dapat mengatasi kelemahan epistemologi positivisme yang sebelumnya banyak digunakan untuk membangun ilmu pengetahuan akuntansi. Selain itu, para peneliti akuntansi yang menggunakan epistemologi erotik dapat menjadi diri (self) yang selalu jatuh hati (bahkan sampai gandrung dan mabuk kepayang) kepada Sang Kekasih, sehingga diri (self) selalu tercerahkan, terbebaskan dan, terlenyapkan dari belenggu pikirannya. Peningkatan kualitas diri (self) yang sudah mencapai pada kemabukan kepada Sang Kekasih diperoleh dengan menggunakan Emancipating, Losing, Infatuating, Nearing to God (ELING) sebagai meditasi mengenal diri (self), dan sebagai epistemologi alternatif dalam penelitian akuntansi. Pengetahuan akuntansi yang diperoleh dari epistemologi erotik (ELING) ialah pengetahuan yang penuh “kasih sayang” bagi alam semesta, sehingga membawa keselamatan bagi “semua”, dan dapat menciptakan realitas sosial, lingkungan, alam, dan bahkan dalam diri (esoteric self) yang sadar akan kasih sayangNya. Kata kunci: Emancipating, losing, infatuating, nearing to God, epistemologi erotik, akuntansi, dan “pengetahuan kasih sayang”. ABSTRACT The purpose of this paper is to introduce an erotic epistemology (alternate) as the addition of new insights in building science, especially accounting as a discipline. The presence of erotic epistemology is expected to overcome the weakness of the epistemology of positivism were previously widely used to build the science of accounting. In addition, accounting researchers who use erotic epistemology can be self-(self) which always fall in love (even infatuated and intoxicated) to the Beloved, so that the self (self) always enlightened, liberated and, terlenyapkan from the shackles of his mind. Improving the quality of self (self) who had reached on drunkenness to the Beloved obtained using emancipating, Losing, Infatuating, Nearing to God (ELING) as meditation know myself (self), and as an alternative epistemology in accounting research. Accounting knowledge gained from epistemology erotic (ELING) is full of knowledge "affection" for the universe, so bring salvation to "all", and could create a social reality, environment, nature, and even the self (esoteric self) conscious would affections. Keywords: emancipating, losing, infatuating, nearing to God, epistemology erotic, accounting, and "love of knowledge".
Desain Sistem Informasi Akuntansi Penjualan Tunai dan Penerimaan Kas (Studi Kasus pada UD. Putra Tape 99) Selfia Ayu Ningtyas; Moh. Halim; Ade Puspito
Riset Akuntansi Keuangan Vol 4, No 1 (2019): April 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i1.1383

Abstract

Tujuan penelitian ini adalah untuk membuat desain sistem informasi akuntansi penjualan tunai dan penerimaan kas untuk UD. Putra Tape 99. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus dan pengambilan data dilakukan dengan cara wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah survey sistem berjalan, analisis sistem informasi akuntansi, dan desain sistem informasi akuntansi. Hasil penelitian menunjukkan bahwa dalam melakukan pencatatan transaksi masih dilakukan secara manual. Selain itu, masih adanya rangkap fungsi jabatan pada pihak manajer yang merangkap tugas sebagai fungsi kas.
ELING: SEBAGAI EPISTEMOLOGI EROTIK UNTUK MENGKONSTRUKSI PENGETAHUAN AKUNTANSI Moh. Halim
Jurnal Ilmiah Akuntansi dan Humanika Vol. 3 No. 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4049

Abstract

ABSTRAK Tujuan dari tulisan ini ialah untuk memperkenalkan sebuah epistemologi erotik (alternatif) sebagai penambahan wawasan baru dalam membangun ilmu pengetahuan, khususnya akuntansi sebagai sebuah disiplin. Kehadiran epistemologi erotik ini diharapkan dapat mengatasi kelemahan epistemologi positivisme yang sebelumnya banyak digunakan untuk membangun ilmu pengetahuan akuntansi. Selain itu, para peneliti akuntansi yang menggunakan epistemologi erotik dapat menjadi diri (self) yang selalu jatuh hati (bahkan sampai gandrung dan mabuk kepayang) kepada Sang Kekasih, sehingga diri (self) selalu tercerahkan, terbebaskan dan, terlenyapkan dari belenggu pikirannya. Peningkatan kualitas diri (self) yang sudah mencapai pada kemabukan kepada Sang Kekasih diperoleh dengan menggunakan Emancipating, Losing, Infatuating, Nearing to God (ELING) sebagai meditasi mengenal diri (self), dan sebagai epistemologi alternatif dalam penelitian akuntansi. Pengetahuan akuntansi yang diperoleh dari epistemologi erotik (ELING) ialah pengetahuan yang penuh “kasih sayang” bagi alam semesta, sehingga membawa keselamatan bagi “semua”, dan dapat menciptakan realitas sosial, lingkungan, alam, dan bahkan dalam diri (esoteric self) yang sadar akan kasih sayangNya. Kata kunci: Emancipating, losing, infatuating, nearing to God, epistemologi erotik, akuntansi, dan “pengetahuan kasih sayang”. ABSTRACT The purpose of this paper is to introduce an erotic epistemology (alternate) as the addition of new insights in building science, especially accounting as a discipline. The presence of erotic epistemology is expected to overcome the weakness of the epistemology of positivism were previously widely used to build the science of accounting. In addition, accounting researchers who use erotic epistemology can be self-(self) which always fall in love (even infatuated and intoxicated) to the Beloved, so that the self (self) always enlightened, liberated and, terlenyapkan from the shackles of his mind. Improving the quality of self (self) who had reached on drunkenness to the Beloved obtained using emancipating, Losing, Infatuating, Nearing to God (ELING) as meditation know myself (self), and as an alternative epistemology in accounting research. Accounting knowledge gained from epistemology erotic (ELING) is full of knowledge "affection" for the universe, so bring salvation to "all", and could create a social reality, environment, nature, and even the self (esoteric self) conscious would affections. Keywords: emancipating, losing, infatuating, nearing to God, epistemology erotic, accounting, and "love of knowledge".
ANALISIS KEBIJAKAN PESANTREN TENTANG PENDIDIKAN DALAM MASA PSBB PANDEMI COVID-19 Achmad Beadie Busyroel Basyar; Moh. Halim
Jurnal Studi Pesantren Vol. 2 No. 1 (2022): Jurnal Studi Pesantren
Publisher : Pascasarjana Institut Agama Islam Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.397 KB) | DOI: 10.35897/studipesantren.v2i1.689

Abstract

The Covid-19 pandemic that hit the world, it has been almost 2 years that Indonesia has also spread Covid-19, with the presence of Covid-19 there have been changes to the teaching and learning process activities. Online learning activities have become a choice of the ministry of education and culture to prevent and break the chain of spreading the Covid-19 virus increasingly widespread. This research aims to find out how Government policies and their implementation are carried out as well as the obstacles by Islamic boarding schools in carrying out prevention. the spread of the Corona 19 Virus in the Islamic Boarding School environment in teaching and learning activities. This type of research is a descriptive study using qualitative methods. Data collection techniques in this study are interviews with several informants, observation ,. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Government's policy on preventing the spread of Corona 19 Virus in Islamic boarding schools or dormitories. It is not entirely the policies of the central and local governments that are carried out by the Islamic boarding schools / dormitories because there are many obstacles that are not implemented among the pesantren. The circular issued by the Islamic Boarding School is based on the existence of a circular or government decision regarding the prevention of the spread of the Corona 19 Virus with and for the continued implementation of teaching and learning activities at the Islamic boarding school. Keywords: Islamic Boarding School Policy, Covid Pandemic 19
EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA BISNIS KUINER (STUDI KASUS PADA OUTLET MIE SAKERA CABANG DANAU TOBA) Maulida, Vika Intan; Halim, Moh.; Aspirandi, Rendi Mirwan
Growth Vol 21 No 2 (2023): November
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v21i2.3752

Abstract

An accounting information system is a system that provides accounting and financial information along with other information obtained from routine accounting transaction processes. The information produced by the accounting information system includes, among other things, information regarding sales orders, cash receipts, purchase orders, payments and payroll. Based on analyzing the system running at the Mie Sakera Caban Lake Toba Jember business and looking at the existing problems, it is necessary to create a Web-based or computer-based Product Sales Information System, namely a system which helps the operational sales process in a systematic manner starting from inventory data and sales data which has been carried out automatically by the user so as to produce output in the form of information that is useful for the owner. This system must be designed so that it can access data easily, in a comprehensive system starting from inventory data, sales data as well as simplifying the product sales process with extensive promotions and an effective and efficient reporting process by integrating data through a database.
Prudence's Impact On The Quality Of Financial Reports When It Comes To Reducing Financial Activities Suharsono, Riyanto Setiawan; Halim, Moh.; Dura, Justita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.35995

Abstract

Purpose: The research aims to analyze prudence in reducing financial distress on the quality of company financial reports in Indonesia. Methodology/approach: The population in this research is all companies listed on the Indonesian Stock Exchange. Based on the results of sample calculations using G*power, the minimum sample size is 472 respondents, so the researchers used 500 companies using the proportional random sampling method. The data analysis method used in this research is the Structural Equation Model (SEM). Findings: Financial distress has a positive effect on prudence. Financial distress has a positive impact on the quality of financial reports. Prudence has a positive effect on the quality of financial reports. Financial distress has a positive impact on the quality of financial reports through prudence. Practical implications: The practical implication of this research is that by understanding and applying the principle of prudence in financial reporting, companies in Indonesia can reduce the risk of financial distress and improve the quality of their financial reports, which will support more stable and sustainable economic growth. Originality/value: Prudence is an intervening variable because prudence is a measure of company profits in one period so it will impact the quality of financial reports.
Implementasi Sistem Managemen Keuangan Sekolah untuk Mewujudkan Transparansi Laporan Keuangan : Solusi Menuju Efisiensi dan Akuntabilitas Publik di Ma Muhammadiyah 1 Andongsari Ambulu Suharsono, Riyanto Setiawan; Asroful Abidin; Moh. Halim; Mohammad Thamrin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3188

Abstract

Transparansi dan akuntabilitas dalam pengelolaan keuangan sekolah merupakan aspek penting dalam meningkatkan kepercayaan publik dan efisiensi penggunaan dana pendidikan. Namun, banyak lembaga pendidikan, khususnya di daerah rural seperti MA Muhammadiyah 1 Andongsari Ambulu, masih mengalami kesulitan dalam pengelolaan laporan keuangan yang sistematis dan mudah dipertanggungjawabkan. Kegiatan pengabdian masyarakat ini bertujuan untuk mengimplementasikan sistem manajemen keuangan sekolah berbasis digital guna meningkatkan efisiensi, transparansi, dan akuntabilitas. Metode pelaksanaan meliputi pelatihan, pendampingan, dan evaluasi penerapan sistem keuangan sederhana berbasis spreadsheet. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan tim keuangan sekolah dalam menyusun laporan keuangan yang rapi dan terstandarisasi. Diharapkan sistem ini dapat menjadi model percontohan untuk sekolah-sekolah lain yang menghadapi tantangan serupa
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance Halim, Moh.; Aspirandi, Rendy Mirwan; Suharsono, Riyanto Setiawan; Nastiti, Ari Sita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14299

Abstract

This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using SEM PLS to test seven research hypotheses. Results show that the proportion of independent commissioners and the Big Four public accounting firms have a significant positive effect on financial performance and a negative effect on tax avoidance, both directly and indirectly through financial performance. The findings support agency theory, signaling theory, and stakeholder theory, and provide policy implications for regulators and companies in strengthening tax governance and compliance. The novelty of this research lies not only in the use of financial performance as a mediating variable, but more importantly in highlighting the paradox that sustainability-labelled firms (SRI-KEHATI), which are expected to uphold transparency, responsibility, and good governance, may still engage in tax avoidance practices. This study thus provides new insights into the gap between sustainability image and fiscal behaviour, and the role of governance mechanisms in bridging that gap.
Peran Inovasi, Sumberdaya Dan Modal Sosial Terhadap Ketahanan UMKM Batik Di Kabupaten Jember Izzuddin, Ahmad; Halim, Moh.; Wibowo, Yohanes Gunawan
Jurnal Manajemen dan Bisnis Indonesia Vol. 10 No. 1 (2024): Edisi Bulan Juni 2024
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v10i1.1799

Abstract

Penelitian ini bertujuan Menganalisis kinerja UMKM Batik Jember saat masa pandemic covid 19 dan setelah masa pandemic covid 19. Mengidentifikasi factor-factor yang paling berpengaruh untuk mempertahankan usaha batik pada saat pandemic dan pada saat banyaknya batik impor. Menganalisis peran inovasi produk, sumber daya, dan modal social dalam menjaga kinerja UMKM Batik Jember. Metode penelitian ini yaitu kualitatif deskriptif dengan pendekatan studi kasus. Pupolasi dalam penelitian ini adalah pemilik UMKM/ pengrajin Batik di kabupaten Jember, dengan jumlah sampel sebanyak 20 yang dipilih menggunakan Teknik purposive sampling. Hasil penelitian ini mendiskripsikan bahwa kinerja UMKM batik saat pandemic bisa dikatakan bagus, karena mampu bertahan saat perekonomian sedang buruk. Fakta dilapangan juga menyebutkan bahwa kinerja UMKM Batik saat ini sangat bagus, karena pendapatan yang diperoleh berkisar 10 sampai dengan 25 juta perbulan dan ada juga yang pendapatannya kurang dari 10 juta melihat skala produksi. Factor-faktor yang berpengaruh dalam mempertahankan usaha batik dan saat banyaknya batik printing sangat bervariasi, kebanyakan pemilik UMKM yang berhasil bertahan, karena ingin membantu masyarakat sekitar dan karena ingin mempertahankan budaya asli jember. inovasi produk, sumber daya dan modal social sangat berperan dalam menjaga kinerja UMKM batik, sehingga kinerja UMKM batik menjadi baik, kinerja UMKM batik yang baik berdampak pada ketahanan UMKM.
Co-Authors Achmad Beadie Busyroel Basyar Achmad Hasan Hafidzi Ade Puspito Afroh, Ibna Kamilia Fiel Ahmad Izzuddin Anggraeni, Novi Ari Sita Nastiti Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Budi Santoso Dea Auliya Raafiatus Sholiha Dewi, Nindi Kumala Eko Budi Satoto Justita Dura Lestari, Devita Eka Maulida, Vika Intan Mirwan A, Rendy Norita Citra Yuliarti, Norita Citra Oktaviyanti, Faradina Dwi Probowulan, Diyah Qutsiyah, Inayatul Rhamadanti, Ulfa Dwi Riyanto Setiawan Suharsono Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Thamrin, Mohammad Wibowo, Yohanes Gunawan