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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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Digital Islamic Financial Literacy: Edukasi Keuangan Syariah Guna Menyikapi Maraknya Pinjaman Online pada SMK Muhammadiyah Jember Ari Sita Nastiti; Lutfi Ali Muharom; Moh. Halim
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i2.5256

Abstract

The rapid development of digital financial services has expanded access to financial transactions for various groups, including secondary school students. Alongside these benefits, emerging challenges include limited understanding of digital financial mechanisms, risks related to personal data security, and increased exposure to online lending services. In Islamic-based educational environments, strengthening financial literacy aligned with sharia principles is essential to provide students with value-based guidance in financial decision-making.This community service program aimed to enhance students’ and teachers’ understanding of digital financial literacy, fundamental principles of Islamic finance, and the risks associated with online lending. The program was implemented at SMK Muhammadiyah Jember, involving approximately 60 participants consisting of students and teachers. The activities were conducted through interactive lectures, group discussions, simple case simulations, and evaluation using pre-test and post-test instruments. The results indicate an improvement in participants’ understanding of digital financial concepts, Islamic financial principles, and awareness of online lending risks. Participants demonstrated better ability to distinguish needs from wants, apply sharia principles in financial decision-making, and identify characteristics of safe digital financial services. This program contributes to strengthening sharia-based financial literacy in the school environment and highlights the importance of collaboration between higher education institutions and schools in fostering responsible financial behavior in the digital era
Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Rendy Mirwan Aspirandi; 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
PENDAMPINGAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SPBU UNIVERSITAS MUHAMMADIYAH JEMBER BERBASIS NILAI-NILAI KEISLAMAN Rendy Mirwan Aspirandi; Moh. Halim; Mohammad Thamrin; Eko Budi Satoto
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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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) Moh. Halim; Mohammad Thamrin; Eko Budi Satoto; Rendy Mirwan Aspirandi
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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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
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