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Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Nopfiana Lestari; Satia Nur Maharani; M Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.366 KB) | DOI: 10.32535/ijafap.v3i3.955

Abstract

Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
The Effect of Corporate Governance and Financial Health on The Value of Companies Registered in Indonesia Stock Exchange Suaibatul Fitriyah; Makaryanawati Makaryanawati; Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.343 KB) | DOI: 10.32535/ijafap.v3i2.837

Abstract

The main goal to be achieved by a company is to increase its value. Having high company value, the owners will gain higher prosperity. Company value is a particular condition achieved by a company reflected in the stock market price. Strategies to increase it are important. This study aims to determine the effect of corporate governance (X1) on company value (Y) and to determine conditions of financial health (X2) on company value (Y). This research is an associative type of hypothesis testing. Companies used in this study are those listed in the Indonesia Stock Exchange during the 2014-2017 period. The sample selections use purposive sampling with the criteria that the companies are CGPI participants and not engaged in finances with 29 companies as the samples. The analysis technique used is multiple regression. The results of the study show that: 1) good corporate governance does not affect the company value. 2) The condition of financial health has a positive effect on company value. The limitation in this study is the lack of research samples, because there are very few companies that participate in the CGPI ranking program. The results of this study are expected to be used as a reference for future researches, besides that research related to corporate governance should use measurements or other indicators to obtain different results.
Inovasi Kemasan Nasi Tiwul untuk Membantu Perekonomian Masyarakat Dusun Sendang Bedog Slamet Fauzan; Juniesha Tanaya Putri; Immatus Sima Ar Rokhman; Nadila Sherine Febrianti; Iqbal Herdiansyah
Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 6 No. 1 (2022)
Publisher : Fakultas Sains dan Teknologi, UIN Sunan Kalijaga Yogyakarta

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

Abstract

Produk nasi tiwul dari dusun Sendang Bedog yang ada di Desa Samar masih kurang menarik kemasanya. Kurangnya pengetahuan tentang kemasan produk yang baik menyebabkan produk Tiwul masih rendah penjualannya. Tujuan pengabdian ini untuk membangun presepsi masyarakat kepada produk olahan tiwul yang dijual. Metode yang digunakan dalam pengabdian ini meliputi perencanaan, pelaksanaa, dan evaluasi produk. Pengukuran keberhasilan program dilihat dari tingkat penjualan produk tersebut. Hasil dari pengabdian ini yaitu kemasan dari produk nasi tiwul menjadi lebih menarik dan berdampak pada kenaikan penjualan produk tersebut sebesar tiga persen yaitu dari seratus menjadi seratus tiga. [Tiwul rice products from the Sendang Bedog hamlet in Samar Village are still less attractive in packaging. Lack of knowledge about good product packaging causes Tiwul products to still have low sales. The purpose of this service is to build public perception of the processed tiwul products that are sold. The methods used in this service include planning, implementing, and evaluating products. The measurement of the success of the program is seen from the level of product sales. The result of this service is that the packaging of nasi tiwul products becomes more attractive and has an impact on increasing sales of these products by three percent, from one hundred to one hundred and three.]
Implementation Of Big Data In Quality Assurance Of Accounting Department At SMKN 1 Randudongkal Slamet Fauzan; Cipto Wardoyo; Fery Dwi Candra; Khilmatul Mauludah; Kurniawan
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 2 (2022): IJHESS- OCTOBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i2.267

Abstract

The importance of quality assurance in improving school performance. The Education Unit Accreditation Instrument is a reference in the assessment of quality assurance. background of the problem, research objectives, methods used, research results. Vocational high schools still do not use the indicators on the instrument as a reference for quality assurance. The purpose of this study is to explore the completeness and feasibility of quality assurance standards at SMKN 1 Randudongkal which will be used as a basis for consideration in preparing the accreditation assessment. This research uses a case study approach. The sample in this study was determined using the purposive sampling method. The results of this study are the quality of graduates, the learning process, teachers, and school management as a source of indicators for achieving school quality. To improve the quality, schools use big data in planning, evaluation and school follow-up plans. The role of Big Data in school quality assurance is to collect all data to facilitate school quality assurance parties in assessing school performance based on four points that must be achieved in quality assurance, namely Quality of Graduates, Learning Processes, Quality of Teachers, and School Management. However, the main things that need to be developed in the graduate quality assurance process based on IASP 2020 include the need for a correct understanding of the instrument, teamwork, and the need to carry out management functions supported by leadership abilities that match the characteristics of each school.  
Rilis Website Desa sebagai Media Informasi dan Promosi Potensi Desa Samar Slamet Fauzan; Mohamad Yusuf Kurniawan; Avif Nur Aida Aulia; Alfini Afiyah; Hesti Yuliasari; Putri Sasya Wilujeng
Jurnal Abdi Masyarakat Indonesia Vol 2 No 6 (2022): JAMSI - November 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.493

Abstract

Website desa merupakan sumber informasi yang ada di desa, namun tidak semua desa memiliki website. Desa Samar sebelumnya sudah memiliki website melalui program dari pemerintahan kabupaten, akan tetapi akibat kurangnya ketrampilan sumber daya manusia dalam mengelola website membuat website Desa Samar dinonaktifkan karena habisnya masa hosting. Tujuan pengabdian ini sebagai peningkatan pengetahuan dan ketrampilan perangkat desa dalam mengelola website baik dalam kualitas maupun kuantitas website desa, serta menjadikan website desa sebagai sumber informasi utama dalam mempromosikan potensi-potensi yang ada di Desa Samar. Metode yang digunakan dalam pengabdian ini meliputi perencanaan, pelaksanaan, serta evaluasi mengenai ketrampilan perangkat desa dalam mengelola website dan fungsi website sebagai sumber informasi Desa Samar. Pengukuran keberhasilan program ditinjau dari statistik kunjungan didalam website Desa Samar. Hasil dari dirilisnya website desa ini dapat dilihat dengan perkembangan informasi yang disediakan dalam website.
Pelatihan Aplikasi Komputer Akuntansi untuk Meningkatkan Kompetensi Guru di SMK Negeri 1 Randudongkal Kabupaten Pemalang Jawa Tengah Slamet Fauzan; Cipto Wardoyo; Yongky Teguh Setiaji; Andryani Andryani
Jurnal Abdi Masyarakat Indonesia Vol 2 No 6 (2022): JAMSI - November 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.533

Abstract

Guru perlu memiliki beberapa kompetensi untuk menunjang proses pembelajaran secara maksimal. Selain itu, guru juga dituntut untuk beradaptasi dengan kemajuan teknologi. Dampak dari kemajuan teknologi di bidang akuntansi dapat dilihat dari munculnya beragam jenis aplikasi komputer akuntansi, sehingga guru diminta untuk dapat memperkenalkan aplikasi tersebut kepada siswa. Namun, guru merasa masih belum terbiasa dan kurang paham mengenai cara penggunaan aplikasi komputer akuntansi. Dengan demikian, tujuan dari pengabdian ini adalah meningkatkan kompetensi guru akuntansi di SMK Negeri 1 Randudongkal dalam menggunakan aplikasi komputer akuntansi. Metode yang digunakan dalam pengabdian ini adalah persiapan, pelaksanaan dan evaluasi. Hasil dari pengabdian ini menunjukkan terdapat peningkatan pemahaman guru akuntansi, mengenai penggunaan aplikasi siskeudes dan accurate. Hal tersebut dibuktikan dengan hasil pre-test dan post-test yang mengalami peningkatan secara signifikan. Pengabdian ini berbeda dengan pengabdian yang lain karena tim pengabdian ini memberikan video best practice dan modul digital yang dapat digunakan sebagai keberlanjutan program.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
Pengembangan Produk Tiwul Pisang di Desa Sidodadi Sebagai Icon Unggulan Kawasan Wisata Malang Selatan Slamet Fauzan; Wiwik Wahyuni; Dhika Maha Putri; Yongky Teguh; Agung Winarno
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 1 (2023): JPMI - Februari 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.916

Abstract

Desa Sidodadi berada di Kecamatan Gedangan, Kabupaten Malang, Provinsi Jawa Timur dengan potensi unggulan yaitu buah pisang. Melimpahnya pisang belum dimanfaatkan secara maksimal menjadi bahan makanan Tiwul pisang. Tujuan pengabdian ini adalah untuk membantu pelaku UMKM dalam memanfaatkan buah pisang candi melalui pengembangan menjadi tiwul pisang. Metode yang digunakan adalah perencanaan, pelaksanaan, dan evaluasi. Hasil dari kegiatan ini menghasilkan tiwul pisang yang dapat digunakan oleh pelaku UMKM Desa Sidodadi menjadi berbagai produk turunan. Pengabdian ini menghasilkan peningkatan kemampuan pelaku UMKM dalam mengolah pisang menjadi makanan baru yaitu tiwul pisang.
COMPUTATIONAL THINKING SISWA AKUNTANSI DITINJAU DARI KEMAMPUAN BERPIKIR KRITIS DAN KEMAMPUAN PEMECAHAN MASALAH Safira Azzahra; Slamet Fauzan
Jurnal Pendidikan Ilmu Sosial Vol 33, No 1 (2023): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jpis.v33i1.22689

Abstract

Initially computational thinking was associated with informatics, even as a part of that field of science. However, according to different expert opinions, computational thinking can be incorporated into other fields of knowledge and real life. In addition, computational thinking is also still low for students at Vocational Schools majoring in accounting. Thus, computational thinking is a variety of knowledge and real-life areas that are influenced by critical thinking and problem-solving factors. The purposes of this research are (1) to find out whether there is an effect of critical thinking skills on computational thinking, (2) to find out whether there is an effect of problem-solving skills on computational thinking, and (3) to find out whether there is an effect of critical thinking skills and problem-solving skills. towards computational thinking. The research method used was a quantitative explanation. The sample used was convenience sampling, namely students majoring in accounting in Malang City. Methods of data collection using a questionnaire. Data analysis using multiple linear regression. The results of this study indicate that (1) Critical thinking skills had a significant positive effect on the computational thinking of students majoring in Accounting in Malang City. (2) Problem solving skills does not affect the computational thinking of students majoring in Accounting in Malang City. (3) Critical thinking skills and problem-solving skills effect simultaneously or jointly on the computational thinking of Accounting Department students in Malang City.
#BUMDes Pelatihan dan Pendampingan Penyusunan Laporan Keuangan BUMDes Gubugklakah Slamet Fauzan; Medita Wilda Wulandari; Wahyu Fahmisyah; Widyana Rahma Cahyani
SULUH: Jurnal Abdimas Vol 3 No 2 (2022): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i2.3027

Abstract

Abstrak Badan Usaha Milik Desa (BUMDes) merupakan bentuk dari upayapemerintah dalam memberdayakan masyarakat pedesaan. BUMDes dibentuk untuk menjadi motor penggerak perekonomian desa dan sumber pendapatan desa. BUMDes yang dikelola secara profesional akan mendukung terwujudnya tujuan dan sasaran yang telah ditentukan, tidak terkecuali dengan pengelolaan keuangan. Metode yang digunakan adalah metode pelatihan dan pendampingan. Pengelolaan keuangan menjadi permasalahan yang sering dihadapi oleh pengurus BUMDes, seperti BUMDes Gubugklakah. Pembukuan BUMDes semestinya sama seperti lembaga lainnya, harus ditulis secara sistematis dan lengkap. Namun, BUMDes Gubugklakah hanya mengerjakan kas keluar dan kas masuk saja dengan proses manual. Permasalahan ini muncul dikarenakan faktor keterbatasan SDM pengurus. Sosialisasi dan pelatihan penting dilakukan agar BUMDes Gubugklakah dapat berkembang dengan baik. Lapo ran keuangan yang lengkap dan sistematis akan menjadi daya tarik sendiri bagi investor yang hendak berinvestasi. Pengabdian ini menghasilkan output berupa template EFA (Excel For Accounting) yang dapat digunakan untuk pembukuan dan pelaporan keuangan BUMDes unit pupuk. Kata Kunci: BUMDes; Pembukuan; Keuangan Abstract Village Owned Enterprise (BUMDes) is a form of government efforts in empowering rural communities. BUMDes is designed to be the driving force of the village income. Professionally managed BUMDes will support the realization of predetermined goals and objectives, not least with financial management. Financial management is a problem that often faced by BUMDes managers, such as BUMDes Gubugklakah. BUMDes bookeeping should be the sam as any other institution, It should be written systematically and completely. However, BUMDesGubugklakah only works on cash put and cash in with manual processes.This probem arises due the limitations of human resources management. Socialization and training are important so that BUMDes Gubugklakah can develop properly. A complete and systematic financial statement will be an attraction for investor who want to invest. Keywords : BUMDes; Bookeeping; Financia l
Co-Authors Abdul Khafit Adam Gumilang Rahmawan Aditiya, Risma Hamzah Adristi, Fikri Irfan Afqohani, Afqohani Agfia Fauziatul Ulfa Agus Wahyudin Ahmad Fawaiq Suwanan Alby Aruna Alfini Afiyah Amalia, Nova Tri Amalia Andro Agil Nur Rakhmad Andryani Andryani Andryani Andryani, Andryani Andy Pramono Anin Dyah Luthfiani Anugrahani, Inanda Shinta Avif Nur Aida Aulia Ayuneng Indah Moliani Ayuneng Indah Moliani Bagus Shandy Narmaditya Cassandra Permata Nusa Cholishah, Naila Cipto Wardoyo Danes Quirira Octavio Dhika Maha Putri Dhika Putri Diani Feralia Rahmadani Djumiko Djumiko Dudung Ma'ruf Nuris Eka Putri Surya Etty Soesilowati Farida Yanti Ferdiansyah, Rifaldy Adinandra Fery Dwi Candra Firmansyah, Mohammad Akbar Hafidz Fitriyah, Suaibatul Hesti Yuliasari Hidayat, Choirul Ila Karunia Ayi Nabila Immatus Sima Ar Rokhman Inatsan Latifah, Dahlia Indriyani, Lifiya Iqbal Herdiansyah Irma Meiliana Istigfarin, Wilda Auwalina Izzalqurny, Tomy Risky Izzalqurny, Tomy Rizky Juniesha Tanaya Putri Khafit, Abdul Khilmatul Mauludah Kurniawan Kurniawan, Dediek Tri Linda Shinta Devi Luthfiana Izzaturrahmah M. Alfian Mizar Makaryanawati Maulida Dwi Rahmawati Medita Wilda Wulandari Medita Wilda Wulandari Melly Indrawati Mohamad Yusuf Kurniawan Mohammad Musthofa Al Ansyorie Moliani, Ayuneng Indah Muhammad Jailani Muhammad Muhammad Nadila Sherine Febrianti Nafilah, Dilla Amalia Hamdi Nanda, Hanjar Ikrima Narendra, Marsekal Bhekti Noor Faresi Putra Nopfiana Lestari Nugroho, Purbo Nurhalisa, Silva Nurinda, Mei Sulfia Permata, Detria Putri Firda Puji Handayati Purnamasari, Ica Purwitasari, Dyah Ayu Putri Puspitasari Putri Sasya Wilujeng Putri, Arum Serina Qorina Nadiva Fahira Qurrota Akyun Ramadhan, Alyasa Redyata, Reka Wanadya Riszki Ameliyah Rizky Firmansyah Roihan Arya Ramadhani Rozana, Kennis Safira Azzahra Sajidah, Fina Hana Satia Nur Maharani Sheila Febriani Putri Sheila Wina Surya Fil Alam Shinta Agustina Sianawati, Yulinda Tri Silva Nurhalisa Sriyani Mentari Suaibatul Fitriyah Sucihatiningsih Dian Wisika Prajanti Sulastri Sulastri Sulastri Swastika Ayuniar Talitha Shirleen Almira Zulaikha Tasya Az Zahra Khadijah Umi Nuraini, Umi Ummi Nazla Maghfiroh P. Vega Wafaretta Vicky Dwi Andika Putra Wahidah, Alfi Khoirul Wahyu Fahmisyah Wahyuningsih, Amanda Putri Wardany, Retno Ayu Wardoyo, Cipto Wardoyo Wibowo, Meutia Widyana Pramesti Widyana Rahma Cahyani Wilany, Ayu Wanvirgia Dineng Wildan Rizqi Fajari Winda Aulia Wiwik Wahyuni Woldy Zulov Yongki Teguh Yongky Teguh Yongky Teguh Setiaji Yongky Teguh Setiaji Yongky Teguh Setiaji