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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal RAK (Riset Akuntansi Keuangan) International Journal of Social Science and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis Jurnal Studi Pesantren Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Manage JURNAL MANAJEMEN DAN BISNIS INDONESIA
Moh. Halim
Unknown Affiliation
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 Public Health Social Sciences Other

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Financial Reporting Design at UD. Madu Segoro Based on Microsoft Excel Application Abdillah, M.Rickwan; Probowulan, Diyah; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.554

Abstract

Draft financial reporting at UD Madu Segoro by carrying out Microsoft Excel-based financial records in accordance with Financial Accounting Standards of Micro, Small and Medium Enterprises/SAK-EMKM. The implementation of Microsoft Excel-based financial recording aims to improve the capabilities of SME, especially UD. Madu Segoro in improving the ability to make recording financial reports easier, Avoid damaged and lost files. The method used in implementing financial recording at UD. Madu Segoro/SME is carried out in four stages, namely: identifying the research question, Interview the information to answer the question, analyzing in-terpreting the information,and sharing the results with the business owner.
Deep Quality Cost Report Analysis Defective Product Control: Case Study of Maesan Bondowoso Black Crow Cigarette Company Umamah, Khoirul Liza; Yulinartati, Norita Citra; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1105

Abstract

The importance of quality costs for cigarette companies is to find out the extent to which the quality control system implemented by the company functions, if the lower the quality costs indicate the better the products produced by the cigarette company. The research uses a qualitative descriptive analysis method. Descriptive analysis was used to describe the variables in the research, while qualitative analysis was carried out to produce findings in the form of descriptions of research subjects and objects based on facts in field data obtained in research at the Maesan Bondowoso Black Crow Cigarette Company. based on research results, the Black Crow Cigarette Company, located in Pakuniran Village, Maesan District, Bondowoso Regency, East Java, was founded in 2004 by Mr. Nawar H. Wasıl. Basically, the company has implemented costs related to product quality, but the company has not specifically identified and categorized them. Therefore, the company should pay attention to costs that constitute quality and group these costs based on their classification.
The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Arik, Mohamad; Suharsono, Riyanto Setiawan; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1111

Abstract

Investment is the investment of assets or funds with the aim of obtaining profits in the future. This investment can be made in the capital market. The capital market is a place where securities are traded. This study aims to find out whether liquidity, profitability, leverage, market and revenue growth affect stock returns in manufacturing companies listed on the IDX. The theory used is signal theory, using a type of descriptive approach using the population in this study are manufacturing sub-sector companies listed on the Indonesia Stock Exchange. The total population in this study is 209 companies. This study produced: Liquidity ratio has no effect on stock retrun, Profitability ratio has no effect on stock returns, Leverage ratio has no effect on stock returns, Market ratio has no effect on stock retuns, Income has no effect on stock returns.
Evaluasi Aplikasi Sistem Inventori (ASRI) UD. Primadona 2 Jember Lestari, Devita Eka; Yuliarti, Norita Citra; Halim, Moh.
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.22905

Abstract

Usaha Dagang (UD) Primadona Jember menjadi salah satu pusat oleh-oleh khas Jember yang bergerak dibidang pangan. UD. Primadona Jember merupakan perusahaan oleh-oleh khas Jember yang pertama berdiri di Kota Jember dan sudah legendaris sejak 1982. Kegiatan penjualan pada UD. Primadona 2 Jember menggunakan dua cara yaitu penjualan tunai dan penjualan kredit dengan menggunakan aplikasi sistem inventori (ASRI). Penelitian ini bertujuan untuk mengevaluasi aplikasi sistem inventori (ASRI). Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini adalah evaluasi sistem aplikasi inventori (ASRI) pada UD. Primadona 2 Jember masih belum sesuai dengan teori yang telah digunakan sebagai bahan perbandingan.
FINANCIAL MANAGEMENT ACCOUNTABILITY AND TRANSPARENCY ASSISTANCE THROUGH FINANCIAL REPORT AUDITS AT SD MUHAMMADIYAH SEMBORO JEMBER Suharsono, Riyanto Setiawan; Muhibbin, Maulana Arif; Halim, Moh; Thamrin, Mohamad
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2304

Abstract

The reforms taking place in Indonesia have resulted in the emergence of a democratic spirit, accountability and transparency in the government sector. Reforms in various fields have led to the realization of the implementation of the duties and functions of state governance and development characterized by the principles of good governance. In implementing education, schools have autonomy. This educational autonomy model is School Based Management (SBM). Schools have the authority to carry out creativity, innovation and improvisation in realizing quality education. The School-Based Management (SBM) concept makes education management more focused and well-coordinated in terms of implementation, funding, development and supervision. This Community Service Program seeks to provide answers and solutions to problems to create accountability and transparency in financial management in public institutions at the central and regional levels, including schools. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the school, especially the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember. This community service method uses seminars/workshops, practice and discussions with the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID NURUR RAHMAN TAMANAN, KABUPATEN BONDOWOSO BERDASARKAN ISAK NO 35 Rhamadanti, Ulfa Dwi; Halim, Moh.; Afroh, Ibna Kamilia Fiel
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 3 No. 2 (2022): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v3i2.1751

Abstract

The research was conducted at the Nurur Rahman Tamanan mosque in Bondowoso. While the object of this research is the financial report of the Nurur Rahman mosque. The purpose of this study was to examine the arrangement of the budget summaries of the Nurur Rahman Tamanan Bondowoso Mosque in view of ISAK NO 35. Nurur Rahman Tamanan Mosque, Bondowoso is one of the institutions that is included as a Non-profit entity, which in its management requires making financial statements as a Form of accountability for funds. Which has been obtained. The financial statements of Non-profit entities include statements of financial position, statements of Comprehensive income, statements of net assets, statements of cash flows and notes to Financial statements. Included in the type of descriptive qualitative research. The data collection technique used in this research is to use observation, documentation and interviews. While the results of his research explain that the Nurur Rahman Tamanan Mosque is not in accordance with the current standards, namely ISAK NO 35 in making its financial statements
Determinants of The Need for SAK EMKM for EMKM (Empirical Study on EMKM In Jember District) Oktaviyanti, Faradina Dwi; Moh. Halim; Aspirandi, Rendy Mirwan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.544

Abstract

Micro, Small and Medium Entities (EMKM) are productive business opportunities owned by individuals or individual business entities that meet the criteria of micro businesses regulated by law. The purpose of this research is to implement and analyze the factors of SAK EMKM needs for EMKM in Jember Regency. The data used in this study are primary data sourced from questionnaires given to EMKM owners in Jember Regency. The results showed that simultaneously the independent variables consisting of owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale had a significant effect on the dependent variable, namely the perceived need for SAK EMKM in Jember Regency. Partially, owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale have a positive effect on the perception of SAK EMKM in Jember Regency.
Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance: (Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period) Firdausyah, Nori; Halim, Moh; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1034

Abstract

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.
Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh; Sahida, Ayunda Septia Wulandari; Wulandari, Dwi Agustin
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Abstract

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.
PENDAMPINGAN PENGELOLAAN KEUANGAN DAN MANAJEMEN AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN KABUPATEN JEMBER BERBASIS NILAI-NILAI KEISLAMAN Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh.; Dewi, Nindi Kumala; Anggraeni, Novi
Abdi Panca Marga Vol 5 No 1 (2024): Jurnal Abdi Panca Marga Edisi Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v5i1.1885

Abstract

Financial management in an entity is very important, both business and non-business entities. Well-managed finances are the key to healthy entity management (Rodiah et al., 2020). The phenomenon of decreasing the number of AUMDik students in Jember Regency occurred in several schools. This phenomenon must not be allowed to drag on. The problem of decreasing the number of students in several AUMDiks occurs partly because of unhealthy financial management in the AUMDiks concerned (Pituringsih et al., 2020). To overcome and anticipate the continued decline in the number of students in several AUMDik in Jember Regency (Dewi & Renggana, 2022), the Community Service Team has prepared a cutting-edge breakthrough, namely a follow-up activity in the form of assistance in preparing financial reports and managing management through a system provided by PP Muhammadiyah can help AUMDik monitor the financial condition of the AUMDik concerned. This community service method is carried out. Activities are carried out online and offline (blended learning). Online implementation using the Zoom Meeting Application. The community service team will carry out initial observations at SD Muhammadiyah 1 Jember, SMA Muhammadiyah 3 Jember, SD Muhammadiyah 7 Semboro, SD Muhammadiyah 1 Balung and MI Muhammadiyah 3 Wonoasri. The process of implementing the service begins with the presentation of general material regarding AUM financial management, material on the input process in the SIAS financial system from MMT and finally assistance with the financial management process. The presentation of AUM's financial management material generally discusses AUM's goals in carrying out healthy financial management, tips for success in managing AUM's finances and techniques for increasing the number of students. The material on the process of inputting financial data in the SIAS system discusses the steps on how to create school profile data, the required account name data, grouping accounts according to the type of account in the system, how to fill in the balances for each account, determining the type of asset and preparing reports finance. The mentoring process starts with assistance in filling out the school profile and filling in each account in SIAS. References Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778 Dewi, L., & Renggana, R. M. (2022). Pendampingan Pengelolaan Keuangan Masjid Untuk Peningkatan Akuntabilitas Sosial. Jurnal Ilmiah Pangabdhi, 8(2), 96–100. https://doi.org/10.21107/pangabdhi.v8i2.16730 Kompas.com. (2022). Siswa SD Muhammadiyah 4 Surabaya “Study Tour” ke Jepang, Berapa Biayanya? Halaman all - Kompas.com. Https://Www.Kompas.Com/Tren/Read/2023/06/13/133000565/Siswa-Sd-Muhammadiyah-4-Surabaya-Study-Tour-Ke-Jepang-Berapa-Biayanya-?Page=all. https://www.kompas.com/tren/read/2023/06/13/133000565/siswa-sd-muhammadiyah-4-surabaya-study-tour-ke-jepang-berapa-biayanya-?page=all Lazismu Jatim. (2023). AUM se-Jatim. Https://Info.Lazismujatim.Org/Aum-Se-Jatim/. https://info.lazismujatim.org/aum-se-jatim/ Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778 Dewi, L., & Renggana, R. M. (2022). Pendampingan Pengelolaan Keuangan Masjid Untuk Peningkatan Akuntabilitas Sosial. Jurnal Ilmiah Pangabdhi, 8(2), 96–100. https://doi.org/10.21107/pangabdhi.v8i2.16730 Kompas.com. (2022). Siswa SD Muhammadiyah 4 Surabaya “Study Tour” ke Jepang, Berapa Biayanya? Halaman all - Kompas.com. Https://Www.Kompas.Com/Tren/Read/2023/06/13/133000565/Siswa-Sd-Muhammadiyah-4-Surabaya-Study-Tour-Ke-Jepang-Berapa-Biayanya-?Page=all. https://www.kompas.com/tren/read/2023/06/13/133000565/siswa-sd-muhammadiyah-4-surabaya-study-tour-ke-jepang-berapa-biayanya-?page=all Lazismu Jatim. (2023). AUM se-Jatim. Https://Info.Lazismujatim.Org/Aum-Se-Jatim/. https://info.lazismujatim.org/aum-se-jatim/ Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Qomariah, N. (2012). Pengaruh kualitas layanan dan citra institusi terhadap kepuasan dan loyalitas pelanggan (studi pada universitas muhammadiyah di Jawa Timur). In Jurnal Aplikasi Manajemen (Vol. 10, Issue 1, pp. 177–187). Rodiah, S., Satria, W., Putri, A. A., Azmi, Z., Suci, R. G., & Marlina, E. (2020). Akuntabilitas Pengelolaan Keuangan Pada Pondok Pesantren Bahrul Ulum Pantai Raja Kampar. COMSEP: Jurnal Pengabdian Kepada Masyarakat, 1(1), 134–138. Tatik Amani. (2018). Penerapan SAK-EMKM Sebagai Dasar Penyusunan Laporan Keuangan UMKM (Studi Kasus di UD Dua Putri Solehah Probolinggo). ASSETS: Jurnal Ilmiah Akuntansi, Keuangan Dan Pajak, 2(2), 12–20.
Co-Authors Abdillah, M.Rickwan Achmad Beadie Busyroel Basyar Achmad Hasan Hafidzi Ade Puspito Afroh, Ibna Kamilia Fiel agung, amin Ahmad Izzuddin Alufiah, Wildatul Anggraeni, Novi Ari Sita Nastiti Arik, Mohamad Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Budi Santoso Budi Satoto, Eko Dea Auliya Raafiatus Sholiha Dewi, Nindi Kumala Eko Budi Satoto Firdausyah, Nori Hidayanti, Rasta Seviafani Lestari, Devita Eka Martiana, Nina Maulana Arif Muhibbin Maulida, Vika Intan Mirwan A, Rendy mirwan aspirandi, rendy muhammad, thamrin Nada Atika, Hulwun Norita Citra Yuliarti, Norita Citra Oktaviyanti, Faradina Dwi Probowulan, Diyah Qutsiyah, Inayatul Rhamadanti, Ulfa Dwi Riyanto Setiawan Suharsono Rusdiyanto Rusdiyanto, Rusdiyanto Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Sita Nastiti, Ari Thamrin, Mohamad Thamrin, Mohammad Umamah, Khoirul Liza Wulandari, Dwi Agustin Yohanes Gunawan Wibowo Yulinartati, Norita Citra