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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bumi Raflesia JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Ekonomika Dan Bisnis Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science JPNM : Jurnal Pustaka Nusantara Multidisiplin West Science Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Journal of Economics and Economic Policy 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
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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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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.
Pendampingan Pengelolaan Keuangan Dan Manajemen SD Muhammadiyah 1 Jember Berbasis Nilai-Nilai Keislaman mirwan aspirandi, rendy; muhammad, thamrin; budi Satoto, Eko; Halim, Moh
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1094

Abstract

Pengelolaan keuangan dalam sebuah entitas sangat penting, baik itu entitias bisnis dan non bisnis. Keuangan yang dikelola dengan baik merupakan kunci menuju manajemen entitas yang sehat (Rodiah et al., 2020). Fenomena ini tidak boleh dibiarkan berlarut-larut. Permasalahan penurunan jumlah siswa pada beberapa AUMDik terjadi salah satunya karena pengelolaan keuangan yang kurang sehat dalam AUMDik yang bersangkutan (Pituringsih et al., 2020). Tim Pengabdian Kepada Masyarakat telah menyiapkan sebuah terobosan mutakhir, yaitu sebuah kegiatan lanjutan berupa pendampingan penyusunan laporan keuangan dan pengelolaan manajemen melalui sistem yang telah disediakan oleh PP Muhammadiyah sehingga dapat membantu AUMDik memantau keadaan keuangan AUMDik yang bersangkutan. Materi proses input data-data keuangan dalam sistem SIAS membahas seputar langkah-langkah cara pembuatan data profil sekolah, data nama akun yang dibutuhkan, mengelompokkan akun sesuai dengan jenis akunnya dalam sistem, cara pengisian saldo-saldo setiap akun, penetapan jenis aset dan penyusunan laporan keuangan. Proses pendampingan dimulai dari pendampingan pengisian profil sekolah dan pengisian setiap akun dalam SIAS
The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Mohamad Arik; Riyanto Setiawan Suharsono; Moh Halim
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.
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) Nori Firdausyah; Moh Halim; Riyanto Setiawan Suharsono
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.
The Factors Influencing Students' Interest In Accounting Career In Sharia Bank: Case Study of Undergraduate Accounting Students from Higher Education in Jember Nada Atika, Hulwun; Sita Nastiti, Ari; Halim, Moh
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2195

Abstract

The purpose of this research is to determine the factors that influence accounting students' interest in pursuing a career at a sharia bank (case study of undergraduate accounting students at universities in Jember) and the variables used in this research are work environment, financial rewards, religiosity and accounting knowledge on career interest. at a sharia bank. The population in this study was from several campuses in Jember, namely Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember and Mandala Institute of Science and Technology Jember. The technique used in this research is Non Probability Sampling with the Purposive Sampling method. The data collection technique used in the research was a questionnaire and was distributed to students who were used as the population and the sample used was 135 students. The results of the research explain that the variables Work Environment and Religiosity have a significant effect on students' interest in working in sharia banks and the variables Financial Reward and Accounting Knowledge do not have a significant effect on career interest in sharia banks. Meanwhile, all variables together have a significant effect on interest in a career in sharia banking.
Peningkatan Pemasaran dan Produktivitas Melalui Literasi Keuangan pada UMKM Buah Tin di Kelurahan Karangrejo Kecamatan Sumbersari Kabupaten Jember : Literasi Keuangan Tatit Diansari Reskiputri; Moh. Halim; Nursaidah
Jurnal Pengabdian Masyarakat Manage Vol. 4 No. 01 (2023): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v4i01.326

Abstract

UMKM Buah Tin Jember terletak di Kabupaten Jember tepatnya di Jl. Sriwijaya, Kelurahan Karangrejo, Kecamatan Sumbersari. Tanaman buah tin yang memiliki nama ilmiah Ficus carica Linn merupakan keluarga Moraceae yang banyak tumbuh di daerah tropis dan sub tropis. Pohon tin sudah banyak dibudidayakan karena dipercaya dapat digunakan untuk mengobati berbagai penyakit. Dengan perkembangan ilmu pengetahuan, bahwa kandungan dan manfaat dari tanaman tin baik daun, buah maupun akarnya. Kandungan gizi dari tin antara lain serat, vitamin A, C, Kalsium, Magnesium dan Potasium yang sangat diperlukan oleh tubuh. Saat ini buah tin merupakan buah langka di Indonesia dan memiliki peluang yang besar untuk dibudidayakan. Pohon tin baru ditanam hanya beberapa daerah Indonesia. Tanaman tin merupakan tanaman yang panen bergantung pada musim, tanaman tin panen menjelang akhir musim panas. Untuk itu diperlukan suatu langkah peningkatan pemasaran dan produktivitas yang tepat melalui literasi keuangan. Tujuan pengabdian masyarakat ini adalah memberikan peningkatan pemasaran dan produktivitas melalui literasi keuangan agar selain dapat mempertahankan eksistensi juga dapat mengembangkan usahanya dalam persaingan bisnis.
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
Analysis Affecting the Occurrence of Fraud in the Government Sector: Study at the Situbondo Regency Regent's Office Agung, Amin; Aspirandi, Rendy Mirwan; Halim, Moh
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2019

Abstract

Tujuan penelitian ini adalah untuk menemukan dan menganalisis variabel yang mempengaruhi ekstortion di lingkungan pemerintahan. Penelitian ini melibatkan karyawan dari Badan Pengelolaan Keuangan dan Aset Daerah (BKAD) Kabupaten Situbondo. Berdasarkan metode pemeriksaan purposive, total sampel penelitian adalah 60 responden. Pengumpulan information dilakukan dengan menyebarkan kuesioner dan hasil kuesioner diterima kembali untuk diolah. Dengan menggunakan metode analisis regresi direct berganda. Information dianalisis dengan menggunakan program SPSSversi 20.0. Menurut hasil penelitian, uji t menunjukkan bahwa perilaku tidak etis tidak memiliki pengaruh yang signifikan terhadap penipuan di sektor pemerintahan; uji F menunjukkan bahwa perilaku tidak etis, sistem pengendalian internal, dan kesesuaian kompensasi tidak memiliki pengaruh yang signifikan terhadap penipuan di sektor pemerintahan.  
Analisis Penyusunan Dan Penyajian Laporan Keuangan Berdasarkan Sak-Etap (Studi Kasus Di Perumdam Tirta Pandalungan Jember) Alufiah, Wildatul; Halim, Moh; Martiana, Nina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1897

Abstract

The research results show that Perumdam Tirta Pandalungan Jember has implemented SAK ETAP in the preparation and presentation of their financial reports. The transaction recording process starts from recording in the general journal based on valid transaction evidence. Each transaction is then posted to the general ledger. The final results of the ledger are summarized in a work sheet, which is then used as the basis for preparing financial reports. Consistent application of SAK ETAP helps ensure that a company's financial reports are prepared in a structured and orderly manner, which in turn supports better and sustainable management decision making. The financial report of Perumdam Tirta Pandalungan Jember for the 2022 financial year has met the provisions stipulated by SAK ETAP. The report includes five main components: balance sheet, income statement, change in equity report, cash flow statement, and Notes to Financial Statements (CALK). The preparation and presentation of these financial reports is carried out in accordance with applicable accounting standards, ensuring that the information presented is relevant, transparent and reliable. This is important not only for the company's internal interests but also for external stakeholders who need accurate information for evaluating company performance and investment decisions. Compliance with SAK ETAP also shows the company's commitment to maintaining transparency and accountability in its financial reporting.
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.
Co-Authors Abdillah, M.Rickwan Achmad Arifin Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Ade Puspito Afroh, Ibna Kamilia Fiel agung, amin Ahmad Izzuddin Ahmad Izzuddin Alufiah, Wildatul Anggraeni, Novi Ari Sita Nastiti Arik, Mohamad Arya Aji Zulfikri Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satoto, Eko Budi Satria Bakti Dea Auliya Raafiatus Sholiha Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dewi, Nindi Kumala Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* Dwi Ratna Wati Eko Budi Satoto Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Firdausyah, Nori Fitriya, Elok Gardina Aulin Nuha Hidayanti, Rasta Seviafani Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Justita Dura Khoirotul Inzani Khoirul Liza Umamah Lestari, Devita Eka M.Rickwan Abdillah Maharani, Astrid Martiana, Nina Maulana Arif Muhibbin Maulida, Vika Intan Mirwan A, Rendy mirwan aspirandi, rendy Mohamad Arik Muhammad Azis Raehan Muhammad Robi muhammad, thamrin Muharom, Lutfi Ali Nada Atika, Hulwun Nina Martiana Nori Firdausyah Norita Citra Yuliarti, Norita Citra Norita Citra Yulinartati Nursaidah Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Oktaviyanti, Faradina Dwi Probowulan, Diyah Putu Dhika Yahya Lajaba Qutsiyah, Inayatul Raudatul Farihah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Riski Wahyudi Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Rizky Kurniawan M. Nur Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Sita Nastiti, Ari Siti Umul Khoiriyah Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Thamrin, Mohamad Thamrin, Mohammad Umamah, Khoirul Liza Umi Kulsum Wulan Nur Indahsari Wulandari, Dwi Agustin Yohanes Gunawan Wibowo Yulinartati Yulinartati Yulinartati, Norita Citra