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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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Journal : Jurnal Harmoni: Jurnal Akuntansi dan Keuangan

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Implementation Of Information System Digitization And Accounting Software Implementation At Umkm Niana Salon Ayu Lestari, Rahma; Hurriyaturrohman; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15695

Abstract

This research is motivated by the limitations of the community in knowing and operating information systems. Niana Salon requires an accounting data processing process that can assist its activities in managing financial reports more effectively and efficiently in order to obtain more optimal results in preparing financial reports. The purpose of this study is to implement Niana Salon's financial reports on a smartphone-based application system, namely the SME-Finance accounting application. The accounting recording method at Niana Salon is the accrual basis recording method, and Niana Salon still uses manual recording, which is prone to recording errors. Researchers implemented the application of Accounting Software to UMKM Niana Salon. There are several stages in the research method for a case study of Niana Salon's financial reports based on an Android smartphone, namely planning, data collection, data processing, and data migration to the SME-Finance accounting application. The SME-Finance accounting application is very helpful in Niana Salon's daily recording process because by using the SME-Finance accounting application, Niana Salon's financial report information is faster and more precise. In addition, this can minimize manual recording errors.
Analysis Of Hpp Calculations With The Full Costing Method As A Basis For Setting The Selling Price Of Homecare Products Miranti, Shintya; Hurriyaturrohman, Hurriyaturrohman; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15814

Abstract

This study aims to know the accurate calculation of the cost of production so that it can determine the selling price of products at PT Cheimiko Multi Lestari based on the full costing method where this calculation method includes all costs both variable and fixed, namely raw material costs (BBB), factory overhead (BOP), and direct labor costs (BTKL), this research method uses a qualitative method which focuses on research observations and leads to descriptive and uses a quantitative method which calculates the data obtained by PT Chemiko Multi Lestari into the cost accounting group. The results of this study indicate that the calculation of the cost of production at PT Cheimiko Multi Leistari yields a cost of production of IDR 43.350 for Detergent Fresh Lavender products and IDR 44.800 for Softener Fresh Lavender products (5 Liter size), thus obtaining a selling price of IDR 44.350 for Detergent Fresh Lavender products. and IDR 50.800 for the Softener Fresh Lavender product (5 Liter size) with a profit (margin) from each product of IDR 1.000 and IDR 6.000. While the calculation using the full coting method produces a production cost of IDR 25.368 for Detergent Fresh Lavender products and IDR 21.918 for Softener Fresh Lavender products, then results in a selling price of IDR 32.877 for Softener Fresh Lavender products (each size 5 Liter) from the calculation of the full costing method respectively each product has a profit of IDR 12.684 and IDR 10.959. So that the difference in the calculation of the cost of goods at PT Cheimiko Multi Lestari has a small profit and the calculation using the full costing method has a large profit for 10.000 pcs of finished product, therefore the calculation of the cost of production using the full costing method is very influential both in determining the selling price to compete between other competitors
The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency) Hurriyaturrohman; Rumiasih, N.A.; Abriel Owen, Mochammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16093

Abstract

This study aims to determine the effect of employee perceptions of deduction of income tax article 21 in PDAM TIRTA BHAGASASI Bekasi Regency. This type of research is quantitative and qualitative. The population of this study was the Regional Drinking Water Company (PDAM) TIRTA BHAGASASI Bekasi Regency using purposive sampling with the number of employees listed on the company profile of 1,055 to 100 respondents using the slovin formula. The research instrument is a questionnaire. The results of the research instrument test used a simple linear regression test. The significant value of the employee perception variable (X) was obtained. The tcount was 5,626 > from 1,660 and a significance of <0.050 (0.000<0.050), there was a significant effect. Based on the results of these data it can be concluded that employee perceptions affect the deduction of income tax article 21.
Cost Volume Profit Analysis in Procurement of New Machinery as a Basis for Margin Contribution at PT. X in Jakarta Rizqi, Muhamad Nur; Hurriyaturrohman, Hurriyaturrohman; Mulyana Dali, Rahmat
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16098

Abstract

The purpose of this study is to determine the profit and loss budget of the Printing company "PT. X in 2024 specifically on the new Heidelberg Type CX -104 Brand Printing Machine which is a management decision to increase potential profits as well as profit contribution from overall production activities. This research analyzes cost - volume and profit (CVP) so that it can be known the break-even point of production carried out with the new machine. This research uses Qualitative and quantitative methods using secondary and primary data. In separating semi-variable costs, the regression method is used, namely the cost of electricity and the profit sharing ratio. The results of this study indicate that the profit and loss budget for 2024, especially the use of new machines, experienced a profit in semester 2, as a whole or 1 year the company can get an additional profit of Rp. 206,029,705.90, the acquisition of a contribution margin of Rp1,123,535,357.71. Plate usage varies every month depending on how many plates are used in each production run. The company will start to make a profit on the use of the machine if the plates used in the production carried out exceed 2,720 pieces of plates.
The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Ramadhan, Muhammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16100

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.
Analysis Of Hpp Calculation Using Full Costing And Variable Costing Methods As A Basis For Determining The Selling Price (Case Study CV. Aldiansyah Blessing Mandiri) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijaya, Suma
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16102

Abstract

The calculation of the cost of production has a central role for the company especially in paying the selling price of the product. In this context, there are two approaches used the fll costing method and variable costing . this study aims to calculate the cost of production using both method
The Effect of Operational Audit and Internal Control on Service Effectiveness at Puskesmas Dramaga Hurriyaturrohman, Hurriyaturrohman; Lestari, Putri; Sundarta, M. Imam; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to determine (1) the effect of operational audit on service effectiveness at Dramaga Community Health Center, (2) the effect of internal control on service effectiveness at Dramaga Community Health Center, (3) the effect of operational audit and internal control on service effectiveness at Dramaga Community Health Center. This research adopts a quantitative approach with service effectiveness as the dependent variable, while operational audit and internal control are the independent variables. Data collection in this study involves primary data by distributing questionnaires to the targeted subjects as respondents. The study employs a total sampling method, where all employees of Dramaga Community Health Center are taken as samples, totaling 31 respondents. Hypotheses are tested using multiple linear regression method with the assistance of statistical tool, SPSS version 26. The results of the study indicate that operational audit partially and significantly influences service effectiveness, internal control partially and significantly affects service effectiveness, and both operational audit and internal control simultaneously influence service effectiveness. It can be concluded that the better the implementation of operational audit in the community health center, the better the service effectiveness provided. Similarly, internal control, where the enhancement of internal control quality in the community health center significantly contributes to the improvement of service effectiveness. Thus, the findings of this study affirm the importance of implementing operational audit and internal control to enhance service quality in community health center
Analysis of the Effect of CR, NPM, ROA, ROE and GPM on Stock Returns of Go Public Banking Companies Listed on the IDX Hurriyaturrohman, Hurriyaturrohman; Rizki, Sinta Dewi; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to determine the influence of Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin, whether these variables influence stock returns in the banking sector for the period before (2018-2019), the period after (2020-2021) and over the last five years (2018-2022) Companies listed on the Indonesia Stock Exchange in 2018-2022 are the subject of this research. This research also used purposive sampling techniques to collect 11 companies from 47 companies in the banking industry. This research uses secondary data, which is analyzed using multiple linear regression analysis methods, T tests, and F tests for sample companies. banking will go public in 2022. The research results show that the Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin in the period before had a negative effect on stock returns, but after the Covid-19 pandemic and during the last four years the variables had a positive effect on stock returns
The Effect Of Information System Implementation And Integrity On Employee Performance Delay Asri, Siti Halimahtul; Rizqi, Muhammad Nur; Hurriyaturrohman, Hurriyaturrohman; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research was conducted to find out whether the implementation of AIS and integrity has an effect on employee performance. This research was conducted at PT. Gangsar Gol Sejahtera. This type of research uses quantitative methods. The data source in this research uses primary data obtained through distributing questionnaires to PT employees. Gangsar Gol Sejahtera. This research uses convenience sampling techniques. The population of this research is all employees of PT. Gangsar Gol Sejahtera, while the samples taken were employees who could access the accounting information system as many as 30 respondents. Testing in this research was carried out using the SPSS V26 application. The research results show that the implementation of accounting information systems and integrity has a significant positive effect on employee performance. The better the implementation of the accounting information system and the increased employee integrity, the resulting employee performance will also increase so that it can help employees complete their work and responsibilities within the company
Analysis of Financial Performance Before and After the Implementation of BLU Financial Management Patterns at Level III Salak Bogor Hospital Hurriyaturrohman, Hurriyaturrohman; Masyitoh, Siti; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research aims (1) to determine the performance of the Salak level III hospital before and after the implementation of the BLU financial management pattern (2) to find out whether there are significant differences before and after the implementation of the BLU financial pattern (3) To find out the obstacles that arise in implementing BLU in level hospitals III Salak Bogor. This research uses comparative descriptive research with a quantitative approach, namely comparing financial performance ratios before and after the implementation of the BLU financial pattern including cash ratio, current ratio, receivables collection period ratio, fixed asset turnover ratio, fixed asset return ratio, return on equity ratio and income ratio. PNBP on operational costs. The results of research on financial performance after BLU experienced a significant increase except for the asset turnover ratio. Innovation is needed to find and develop resources to improve financial performance
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