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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Journal Publicuho JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Karinov Jurnal Pengabdian kepada Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi
Muhammad Muhammad
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PERANCANGAN DAN PENGEMBANGAN PUSAT BISNIS BERBASIS ONLINE PRODUK UNGGULAN DESA SEJAHTERA MANDIRI (DSM) KUCUR, DAU-KABUPATEN MALANG Rayie Tariaranie Wiraguna; Adelia Shabrina Prameka; Muhammad Muhammad; Buyung Adi Dharma
Jurnal KARINOV Vol 2, No 1 (2019): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.869 KB) | DOI: 10.17977/um045v2i1p33-38

Abstract

Sejak tahun 2015 pemerintah Indonesia khususnya Kementerian Sosial Republik Indonesia mulai aktif melaksanakan program-program untuk mencakup wilayahwilayah atau desa-desa terpencil yang memiliki potensi tinggi agar dapat hidup secara mandiri dan sejahtera. Salah satu program Menteri Sosial yaitu pengembangan Desa Sejahtera Mandiri (DSM). Desa yang diangkat dalam kegiatan pengabdian ini merupakan salah satu desa yang telah  memiliki produk unggulan. Desa kucur memiliki beberapa komoditi unggulan yang terdiri dari biji kopi, tanaman herbal, susu dan jeruk. Produk-produk tersebut dipasarkan di sekitar desa Kucur dan kecamatan Dau. Proses penjualan dan pemasaran merupakan masalah yang cukup kompleks yang dialami oleh pelaku usaha di Desa Kucur. Permasalahan inti adalah minimnya fasilitas dan akses yang mereka miliki serta pengetahuan tentang penjualan dan cara memasarkan produk yang efektif efisien. Solusi permasalahan ini adalah dengan membentuk Pusat bisnis yang beranggotakan para warga yang berwirausaha serta membentuk struktur organisasi yang mendukung. Jumlah peserta pelatihan berjumlah 40 orang dengan berbagai macam usaha. Adapun penekanan dari pelatihan yang diberikan adalah dasar manajemen pemasaran dalam penjualan, strategi pemasaran yang tepat, pemasaran online bagi pemula, serta pelatihan pembuatan media pemasaran online. Dari hasil pelatihan yang diberikan, terdapat dua rekomendasi yaitu, diharapkan adanya peningkatan koordinasi antar warga dan kelompok yang telah dibentuk dengan tim. Tim harus melakukan kegiatan lanjutan agar dapat terus memantau pengusaha dan dapat dengan siaga untuk membantu pengusaha menyelesaikan berbagai permasalahan yang ada.
Persepsi, Motivasi, dan Kinerja Mahasiswa Akuntansi Syariah atas Pembelajaran Berbasis Kasus Vega Wafareta; Muhammad Muhammad; Dian Syariati
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.40639

Abstract

The development of the sharia financial industry causes universities to prepare their students. The case-based learning is one way to response to the industry's need for human resources with more skills to be ready for work. Therefore, this study aims to measure the effectiveness of case-based learning as measured by the variables of perception, motivation, and performance. Based on the results of experimental tests conducted on 91 students who were divided into two classes, there were no differences in perceptions, motivations, and learning performance between case-based classes and instructional classes. This could be because case-based learning can be more effective in classes with a smaller number of students and for a longer period of time. In addition, the experience of students in receiving and analyzing previous cases is also an obstacle in the effectiveness of case-based learning. This study also found motivation to be a very important variable in increasing perceptions of skill acquisition and learning performance in case-based learning.
CORPORATE GOVERNANCE AND RISK MANAGEMENT: A Study of Board Structure in Indonesian and Singapore Companies Muhammad Muhammad; Dwi Narullia
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19629

Abstract

This study aims to determine the effect of the board structure on business risk management. One indicator that can show the implementation of risk management is risk disclosure by the company. This study uses a quantitative approach with the research population being companies in Indonesia and Singapore included in the ASEAN Stars 2015 – 2018. Furthermore, this study uses a regression analysis technique to examine the effect of the board structure on corporate risk management. The results of this study indicate that although the structure of the board of companies included in ASEAN STARS in Indonesia and Singapore has differences, the results of the analysis of the two are not much different. This study shows that an independent board of commissioners and the frequency of meetings have a significant effect on the company's risk management. Otherwise, the composition of the female board of commissioners is proven not to affect the risk management. Overall, the results also show an increase in corporate governance activities and an increase in risk management activities. The results of this study can be used as input for potential investors to evaluate quantitative information, and other qualitative information such as the role of the board of commissioners and risk disclosure can be useful in decision making.
CORPORATE RISK DISCLOSURE: THE EFFECT OF CORPORATE GOVERNANCE Arisona Ahmad; Muhammad Muhammad; Dwi Narullia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2794

Abstract

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.
SOSIALISASI PERHITUNGAN PAJAK UMKM BERDASARKAN UU HPP (HARMONISASI PERATURAN PERPAJAKAN) PADA MAHASISWA WIRAUSAHA Ria Zulkha Ermayda; Muhammad Muhammad; Dwi Narullia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i8.4507

Abstract

Kegiatan sosialisasi dalam rangka pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada mahasiswa yang berwirausaha terhadap pemberlakuan UU HPP yang disertai dengan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pelatihan diselenggarakan pada aula D10 Fakultas Universitas Negeri Malang dihadiri tidak kurang dari 30 peserta ini dibagi menjadi 3 sesi, sesi pertama yaitu pemaparan materi mengenai penyusunan laporan keuangan berdasarkan SAK EMKM. Kemudian sesi kedua disampaikan materi mengenai UU HPP dan cara menghitung pajak yang harus dibayarkan berdasarkan peraturan tersebut. Selanjutnya diakhir sesi diberikan kesempatan bagi peserta untuk tanya jawab kepada pemateri dan simulasi perhitungan pajak UMKM. Hasil dari pelatihan dan pendampingan yang dilakukan, 100 persen peserta telah mampu memahami pemberlakukan UU HPP terkait pajak final UMKM dengan menghitung pajak usahanya berdasarkan kertas kerja yang disediakan oleh tim pelaksana.
Persepsi, Motivasi, dan Kinerja Mahasiswa Akuntansi Syariah atas Pembelajaran Berbasis Kasus Vega Wafareta; Muhammad Muhammad; Dian Syariati
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.40639

Abstract

The development of the sharia financial industry causes universities to prepare their students. The case-based learning is one way to response to the industry's need for human resources with more skills to be ready for work. Therefore, this study aims to measure the effectiveness of case-based learning as measured by the variables of perception, motivation, and performance. Based on the results of experimental tests conducted on 91 students who were divided into two classes, there were no differences in perceptions, motivations, and learning performance between case-based classes and instructional classes. This could be because case-based learning can be more effective in classes with a smaller number of students and for a longer period of time. In addition, the experience of students in receiving and analyzing previous cases is also an obstacle in the effectiveness of case-based learning. This study also found motivation to be a very important variable in increasing perceptions of skill acquisition and learning performance in case-based learning.
Co-Authors Adelia Shabrina Prameka Arisona Ahmad Buyung Adi Dharma Dwi Narullia Rayie Tariaranie Wiraguna Ria Zulkha Ermayda Vega Wafareta