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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 Jelajah Ekonomi: Jurnal Ekonomi 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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Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Peningkatan Kualitas Pembelajaran Sekolah Melalui Pelatihan Penggunaan Media Pembelajaran Interaktif Halim, Moh; Suharsono, Riyanto Setiawan; Rusdiyanto, Rusdiyanto
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5008

Abstract

This community service was carried out to enhance the capacity of teachers at SMP Muhammadiyah 11 Wuluhan Jember in developing learning devices integrated with literacy, Character Education Strengthening (PPK), and Higher Order Thinking Skills (HOTS). This activity is important because some teachers have not fully mastered the concept of learning devices that combine technology and character, resulting in less meaningful teaching and low student engagement. The implementation method involved a two-day interactive workshop, including material presentation, group discussions, practice in preparing RPP based on interactive media, and evaluation through pre-tests and post-tests. The results showed a post-test score improvement of up to 35%, more creative and innovative RPP quality, and teachers’ positive attitudes toward learning technology. Program sustainability is supported through the establishment of a technology assistance team and plans for follow-up training. These findings confirm that systematic interventions can enhance teacher competence, promote creative learning, and strengthen the 21st-century education ecosystem sustainably.
PENDAMPINGAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SPBU UNIVERSITAS MUHAMMADIYAH JEMBER BERBASIS NILAI-NILAI KEISLAMAN Aspirandi, Rendy Mirwan; Halim, Moh.; Thamrin, Mohammad; Satoto, Eko Budi
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem Informasi Akuntansi menjadi isu penting dalam beberapa tahun belakangan. Sebuah perusahaan dapat berkembang dengan baik apabila perusahaan tersebut telah menerapkan pengambilan keputusan berbasis teknologi informasi (Djanegara et al., 2018). Perputaran persediaan yang besar membuat kebutuhan akan sistem informasi akuntansi sangat tinggi (Bui & Nguyen, 2021). PT. Tunas Harapan Situbondo SPBU 55.683.15 Universitas Muhammadiyah Jember belum mengadopsi pelaporan keuangan berbasiskan teknologi informasi (proses pelaporan keuangan masih menggunakan bantuan microsoft excel. Metode pengabdian masyarakat ini dilaksanakan secara daring dan luring (blended learning). Proses pelaksanaan pendampingan sekitar 6 bulan. Hasil dari pengabdian masyarakat ini adalah penyusunan laporan keuangan berbasiskan aplikasi keuangan, yaitu: Zahir Accounting. Laporan keuangan yang dihasilkan berbasis aplikasi keuangan lebih bersifat transparan, reliabel dan akurat. Keyword: Pendampingan, SPBU dan Sistem Informasi Akuntansi
Pendampingan Penyusunan Laporan Keuangan Pada PT. Tunas Harapan Situbondo (Sebagai Upaya Menciptakan Good Corporate Governance) Halim, Moh.; Thamrin, Mohammad; Satoto, Eko Budi; Aspirandi, Rendy Mirwan
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

SPBU Situbondo ini di bawah PT. Tunas Harapan Situbondo, yang selanjutnya disebut SPBU Tunas Harapan Situbondo (SPBU THS). Pada SPBU THS belum terdapat SDM yang mumpuni dalam proses penyusunan lapran keuangan. Pada proses penyusunan lapran keuangan sangat dibutuhkan SDM yang cakap akuntansi, supaya tahapan penyusunan laporan keuangan dan penetapan metode akuntansi di dalamnya tidak terdapat kesalahan (Seto, 2022). Lokasi SPBU THS berada di Krojan Timur, Klatakan, Kec. Kendit, Kabupaten Situbondo, Jawa Timur 68352. Proses pendampingan penyusunan laporan keuangan ini dimulai pada Bulan Januari 2022. Durasi pendampingan penyusunan laporan keuangan ini selama 3 bulan, yaitu dari Bulan Januari 2022 sampai April 2022. Metode yang digunakan dalam pemecahan permasalahan adalah metode ceramah dan pendampingan secara langsung di lokasi. Pada proses pendampingan, tim pendamping mengajari dan mengawasi langsung para pegawai admin SPBU THS dalam menyusun Laporan Keuangan. Proses ini sangat bermanfaat bagi pegawai admin ketika mereka mengalami kesulitan dalam mencatat suatu transaksi dalm kejadian yang tidak biasa terjadi, misalnya pada saat itu terjadi transaksi non tunai yang dilakukan oleh mitra pelanggan dari SPBU THS, pegawai admin sedikit bingung dalam pengakuan pendapatannya. Pegawai Admin SPBU THS merasakan manfaat yang besar dari diselenggarakannya proses pendampingan penyusunan laporan keuangan ini. Berbagai pengetahuan dan pengalaman diberikan oleh tim pendaping kepada pegawai admin SPBU THS. Kata Kunci: SPBU THS, Pelaporan Keuangan, SDM
Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Moh. Halim; Rendy Mirwan Aspirandi; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono; Riyanto Setiawan Suharsono
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 1 (2025): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i1.21

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia faces various challenges despite the existing regulations. Key issues include transparency, accountability, and the strong political influence in corporate decision-making. This study aims to analyze the application of GCG principles in Indonesia, identify the barriers, and provide recommendations for strengthening the effective implementation of governance. Using a narrative review approach, this research examines various previous studies related to corporate governance in Indonesia. The findings show that, although GCG regulations in Indonesia have evolved, their implementation is often hindered by weak oversight, political influence, and discrepancies between theory and practice. Additionally, the findings underscore the importance of the roles of the board of commissioners, audit committees, and external oversight in improving GCG implementation in Indonesia. This study contributes by enhancing the understanding of the gap between corporate governance theory and practice in Indonesia and offers more practical recommendations for policymakers and practitioners to improve corporate transparency and accountability. The research also provides new insights into the development of governance theories more relevant to Indonesia's context. Keywords: Good Corporate Governance, Transparency, Accountability, Political Influence, Indonesia, Narrative Review
Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Moh. Halim; Rendy Mirwan Aspirandi; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono; Riyanto Setiawan Suharsono
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 1 (2025): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i1.21

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia faces various challenges despite the existing regulations. Key issues include transparency, accountability, and the strong political influence in corporate decision-making. This study aims to analyze the application of GCG principles in Indonesia, identify the barriers, and provide recommendations for strengthening the effective implementation of governance. Using a narrative review approach, this research examines various previous studies related to corporate governance in Indonesia. The findings show that, although GCG regulations in Indonesia have evolved, their implementation is often hindered by weak oversight, political influence, and discrepancies between theory and practice. Additionally, the findings underscore the importance of the roles of the board of commissioners, audit committees, and external oversight in improving GCG implementation in Indonesia. This study contributes by enhancing the understanding of the gap between corporate governance theory and practice in Indonesia and offers more practical recommendations for policymakers and practitioners to improve corporate transparency and accountability. The research also provides new insights into the development of governance theories more relevant to Indonesia's context. Keywords: Good Corporate Governance, Transparency, Accountability, Political Influence, Indonesia, Narrative Review
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 Rendy Mirwan Aspirandi 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