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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNIDA Journal on Education JURNAL PUNDI eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Marketing JURMA : Jurnal Program Mahasiswa Kreatif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Media Ekonomi Moneter : Jurnal Keuangan dan Perbankan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen
Hurriyaturrohman Hurriyaturrohman
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM SESUAI SAK-EMKM DI RT 02/09 PABUARAN MEKAR Vania Farica; Hurriyaturrohman Hurriyaturrohman
PKM-P Vol 6 No 1 (2022): Juni 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pkm-p.v6i1.1153

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) diakui sebagai penggerak ekonomi terutama perekonomian di desa. Dalam menjalankan suatu usaha perlu dilakukan pembuatan laporan keuangan. Namun, saat ini banyak pelaku bisnis kecil yang masih belum bisa membuat laporan keuangan bisnisnya sebagai contoh seperti para pelaku UMKM yang ada di wilayah RT 02 RW 09 Pabuaran Mekar ini. Hal tersebut menyebabkan para pelaku usaha tidak dapat mengetahui bagaimana perkembangan usahanya. Oleh karena itu perlu dilakukannya pelatihan bagaimana menyusun laporan keuangan yang sesuai dengan SAK-EMKM. Metode penelitian yang digunakan adalah metode kualitatif dengan metode pengumpulan data melalui observasi, pengamatan dan wawancara dengan mitra. Kegiatan pengabdian ini difokuskan pada pelatihan penyusunan laporan keuangan sesuai SAK-EMKM pada UMKM terpilih di wilayah RT 02/09 Pabuaran Mekar. Kegiatan pelatihan ini menggunakan alat bantu seperti laptop dan alat tulis yang kemudian diakhiri sesi tanya jawab dan diskusi. Hasil dalam kegiatan pengabdian kepada masyarakat ini adalah pelaku bisnis kecil dapat memahami pentingnya laporan keuangan bagi usaha dan memahami mengenai penyusunan laporan keuangan.
Calculation of the Cost of Production of Candied Carica at the Exotic Umkm in Dieng, Wonosobo, Central Java Muhamad Nur Rizqi; Hurriyaturrohman Hurriyaturrohman; M. Imam Sundarta; Yudiana Yudiana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1612

Abstract

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular. The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured and the joint cost allocation method, it is clear the number of production costs obtained. Although the results obtained are smaller than the range stated by the owner of this MSME, we are of the view that there should still be a review of the calculations that have been obtained at least once a year, this is a form of vigilance or beware of inflation, especially in raw material.
ANALISIS PERBANDINGAN INDEKS HARGA SAHAM GABUNGAN PADA BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19 Renea Shinta Aminda; Susilo Nugroho; Raden Muhammad Jiddan Aziz; Raden Hurryaturohman; Jani subakti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.10113

Abstract

The capital market is one of the long-term financial instrument trading platforms in a country in carrying out its function, which is to attract investors to invest. The growth of the Indonesian capital market is expected to continue to be positive and sustainable with transparent information. The development of information regarding the COVID-19 pandemic which first appeared in China had an impact on its economic sector. The corona virus has spread throughout the world including Indonesia, the emergence of cases of transmission and the number of victims that continues to increase has an impact on weakening people's purchasing power. This study used the Paired Sample T-test and Normality method with SPSS 23. The period used was monthly, starting from May 2018 to October 2020 before and after the pandemic case occurred. The first data analysis used was the normality test with the Shapiro-Wilk test approach. Based on the results of the research and discussion conducted, it can be seen that there is a significant difference from the value of the Indonesian Composite Stock Price Index for the last 15 months which shows positive and significant results where the hypothesis test accepts the hypothesis Ha and rejects H0. These results are in line with research conducted by previous researchers before and after the COVID-19 pandemic.
Analisis Rasio Profitabilitas Dan Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan (Studi Kasus Pt Sariguna Primatirta Tbk Periode 2017 – 2021) Mariska Oktaviani Wijaya; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.844

Abstract

This study aims to determine and analyze the financial performance of PT Sariguna Primatirta Tbk for the 2017-2021 period which is listed on the Indonesia Stock Exchange (IDX). The research was conducted using Profitability Ratios and Activity Ratios with descriptive analysis research types using quantitative methods. The results of this study show Profitability Ratios with average values which include: Gross Profit Margin 38%, Net Profit Margin 11%, Return On Assets 10%, Return On Equity 10%, and Return On Investment 15%. Gross Profit Margin can be said to be in good condition because it has an average value above industry standards, for Net Profit Margin, Return On Assets, Return On Equity and Return On Investment it can be said to be in unfavorable condition because the average value is still below standard industry. For the results of the Activity Ratio with an average value which includes: Receivable Turnover 18 times indicating good condition because it is above industry standards, Inventory Turnover 6 times, Fixed Assets Turnover 3 times, and Total Assets Turnover 0.86 times which indicates the company's condition is less good because it is still below the average industry standard value.
Analisis Penerapan Akuntabilitas PSAK 109, Tata Kelola dan Efektivitas Teknologi pada Laz Ummul Quro Bogor Riya Dwi Andari; Hurriyaturrohman Hurriyaturrohman; Azolla Degita Azis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4121

Abstract

Zakat is one of the requirements in Islamic law that must be fulfilled by every Muslim based on the word of Allah surah At-Taubah 103, which in its meaning zakat is worship that can connect humans with creators or humans with humans Habluminallah and Habluminannas, so in its management, it requires the professionalism of the amil in collecting and distributing ZIS (Zakat, Infaq, Sedekah). The existence of the Lembaga Amil Zakat (LAZ) is intended so that ZIS can be managed and distributed optimally and on target. This study aims to find out how the application of PSAK 109, governance, and effectiveness of the use of technology in entities is very important because LAZ's compliance with regulations can affect LAZ's performance as a ZIS collecting and distributing institution. The research results show that LAZ Ummul Quro Bogor has implemented PSAK 109 in its financial records but is still constrained in determining fair value. In governance, indicators of transparency and responsibility are still experiencing problems and the percentage of effectiveness in using technology at LAZ is still low with a percentage of 60% in the less effective category.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA LENEK BARU M Zaenul Arifin; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.438

Abstract

ABSTRAKPenelitian ini menunjukan untuk mengetahui bagaimana peran perangkat desa pada Desa Lenek Baru dalam akuntabilitas pengelolaan dana desa. Teknik pengumpulan data pada penelitian ini menggunakan wawancara dan dokumentasi. Subjek penelitian ini berjumlah 9 orang yang merupakan perangkat desa di Desa Lenek Baru yang terdiri dari Kepala Desa, Sekertaris Desa, Kaur Keuangan Desa, Kaur Perencanaan, Kaur Umum, Kasi Pemerintahan, Kasi Kesejahteraan, Kasi Pelayanan, dan Kepala Kewilayahan/Dusun.Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif untuk mengetahui perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggngjawaban dalam pengelolaan dana desa. Selain itu, pengumpulan data menggunakan teknik trigulasi dengan metode wawancara, dan dokumentasi.Hasil penelitan ini yang dilakukan menunjukkan bahwa perangkat desa di Desa Lenek Baru telah berperan dalam akuntabiliitas pengelolan dana desa dengan menjalankan ugas-tugasnya mulai dari prosess perencanaan, penatausahaan, pelaporan pertanggungjjawaban, pengawasan dan pembinaan yang di jalankan sesuai tanggungjawabnya masing-masing sebagai perangkat desa di Desa Lenek Baru dan tellah melakukan pertanggungjawabkan dengan adanya Laporan Reealisasi Pelaksanaan APBDes desa Lenek Baru.
Implementasi Pengelolaan Aset Daerah pada BPKAD Kabupaten Bogor Tahun 2022 Lewina Sulistiawati; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4420

Abstract

This research aims to determine the analysis of regional asset management at BPKAD Bogor Regency in 2022 and the obstacles that occur in its implementation. Data collection techniques using observation, interviews and documentation. The results of the research show that the regional asset management process in BPKAD Bogor Regency is in accordance with Permendagri No.19 of 2016 and the activities for recording reports and classifying fixed assets have followed the applicable provisions in PSAP No.07 for fixed assets in their manufacture, namely in the utilization of fixed assets that can used within a period of 1 year or 12 months. Obstacles in the regional asset management process at BPKAD Bogor Regency are, firstly, Human Resources which do not match the workload with the number of human resources and the lack of human resources who have expertise, knowledge about control, depreciation and control of regional assets in the field of asset management, secondly, there is limited time for asset recording which is only effective for 6 (six) months, thirdly the technology is still manual using Excel
Pengaruh Kualitas Pelayanan Dan Citra Merek Terhadap Keputusan Pembelian Semen Instan Mortar UtamaPengaruh Kualitas Pelayanan Dan Citra Merek Terhadap Keputusan Pembelian Semen Instan Mortar Utama Zidan Ramadan; Hartanti Nugrahaningsih; Hurriyaturrohman Hurriyaturrohman
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 5 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i5.968

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kualitas pelayanan dan citra merek terhadap keputusan pembelian produk semen instan Mortar Utama (MU) di PT Anugerah Fortuna Semesta Bogor. Data dikumpulkan dari konsumen toko yang menjadi database perusahaan dengan menggunakan metode survei dan alat ukur berupa kuesioner. Analisis data dilakukan dengan regresi linear berganda menggunakan perangkat lunak SPSS 26 for Windows. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan citra merek berpengaruh signifikan terhadap keputusan pembelian produk MU secara simultan. Lebih lanjut, kualitas pelayanan juga berpengaruh signifikan terhadap keputusan pembelian secara individual, begitu pula dengan citra merek. Kualitas pelayanan yang paling rendah dinilai terkait dengan keadaan barang yang dikirim, sementara citra merek terkait dengan rekomendasi dari tukang.
Analisis Du Pont System Untuk Mengukur Kinerja Keuangan Pada Industri Media Dan Hiburan Yang Terdaftar Di BEI Tahun 2017-2021 Tri Indah Rahmawati; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.860

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis kondisi kinerja keuangan pada Industri Media dan Hiburan yang terdaftar di Bursa Efek Indonesia dengan analisis Du Pont System tahun 2017-2021. Metode yang digunakan adalah analisis Du Pont System dengan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan industri media dan hiburam tahun 2017-2021 yang meliputi perhitungan Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Investment (ROI), Equity Multiplier (EM) dan Return On Equity (ROE). Berdasarkan hasil penelitian diperoleh kesimpulan bahwa kinerja keuangan 5 industri media dan hiburan memiliki nilai TATO,ROI, EM dan ROE tahun 2017-2021 rendah dibawah standar industri dengan kinerja keuangan yang kurang baik. Namun, PT. Media Nusantara Citra Tbk dan PT. Surya Citra Media Tbk mampu menghasilkan nilai NPM diatas standar industri dengan kinerja keuangan yang baik yang dimana tingkat pendapatan setiap tahunnya terus meningkat walaupun sempat menurun ditahun 2020.
Pengaruh Net Profit Margin, Price Earning Ratio, dan Earning Per Share Terhadap Harga Saham Perusahaan Semen di BEI Tahun 2017-2021 Ria Ariandini; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.862

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh Net Profit Margin (NPM), Price Earning Ratio (PER), dan Earning Per Share (EPS) terhadap harga saham perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jenis penelitian ini yaitu penelitian kuantitatif yang datanya berupa data sekunder yang terdiri dari laporan keuangan dan harga saham perusahaan semen yang terdaftar di BEI. Pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis yang dianalisis menggunakan IBM SPSS versi 26. Hasil penelitian ini menyatakan bahwa Net Profit Margin (NPM) berpengaruh signifikan terhadap harga saham, Price Earning Ratio (PER) berpengaruh signifikan terhadap harga saham, Earning Per Share (EPS) bepengaruh signifikan terhadap harga saham dan secara simultan Net Profit Margin (NPM), Price Earning Ratio (PER), dan Earning Per Share (EPS) berpengaruh signifikan terhadap harga saham perusahaan semen yang terdaftar di BEI tahun 2017-2021.
Co-Authors Abriel Owen, Mochammad Afif, M Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fazzry, M. Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Masyitoh Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan