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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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Community Empowerment Through Thematic Real Work Lectures (KKN) in Kencana Village RW 09 Bogor City Hurriyaturrohman Hurriyaturrohman; Dea Anwariyah; Desty Anggraheni; Dewi Noor Putriandi; Muhammad Fikri Al-Farabi; Muhammad Fazri Nurjunian
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 1 (2024): JUNI
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v8i1.2344

Abstract

Integrated Thematic KKN for the community is to increase public awareness by playing an active role in developing the productivity of development resources according to their facilities. The UIKA Bogor Integrated Thematic KKN activity in 2023 is one of the activities with a community development approach, where in the implementation of this activity the planning process as well as the action of community assistance programs both in social, economic, health, education, legal, and religious aspects as well as appropriate technology in an integrated manner. The KKN held in 2023 by group 52 focused on the kencana village, which is a village that is leading to an urban village with an area of ± 227.727 Hectares, located in Kecana Village, Tanah Sareal District, Bogor City. The activities carried out by group 52 are divided into three programs. The flagship program is Seedling Planting which consists of 100 plant seeds such as (teak, avocado, durian). Supporting programs include teaching English, basic introduction to computers to al Ghani students, socialization and counseling on clean and healthy living behavior, Posbindu from toddlers to the elderly. Participation programs include recitation for the men of Kencana RW 09, teaching and learning activities at the Ar Roza Foundation, and celebrating the 78th Independence Day of the Republic of Indonesia.
Pengaruh Tingkat Likuiditas dan Struktur Utang Terhadap Kinerja Perusahaan Pada Industri Manufaktur di BEI (Studi Kasus Pada Sub Sektor Semen Periode 2017-2021) Nisa Wardah; H.M.Imam Sundarta; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.909

Abstract

Likuiditas suatu perusahaan ditentukan oleh kemampuannya untuk memenuhi kewajiban keuangan jangka pendeknya tepat waktu. Penelitian ini mencoba untuk mengetahui pengaruh utang dan likuiditas terhadap kinerja perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2021. Temuan disajikan dalam bentuk penyajian statistik yang telah diolah, dan metodologi penelitian yang digunakan dalam penelitian ini adalah: Penelitian ini merupakan penelitian deskriptif kuantitatif. menggunakan SPSS versi 26. Laporan tahunan perusahaan-perusahaan yang bergerak di industri semen dari tahun 2017 hingga 2021 merupakan data sekunder yang digunakan dalam penelitian ini. Dalam penelitian ini dipilih 4 usaha dari sampel purposive 6 usaha selama kurun waktu 5 tahun dari subsektor semen. Perhitungan dan analisis temuan penelitian ini menunjukkan bahwa likuiditas parsial tidak memiliki dampak nyata terhadap kesuksesan perusahaan. Hasil penelitian ini menunjukkan bahwa Return on Assets (ROA) tidak dipengaruhi secara signifikan baik oleh faktor Debt to Asset Ratio (DAR) maupun Current Ratio (CR). Temuan uji F menunjukkan bahwa pengaruh CR dan DAR secara simultan terhadap ROA tidak signifikan secara statistik. Pada penelitian ini nilai R-square sebesar 0,148. Hal ini menunjukkan bahwa meskipun variabel independen (CR dan DAR) hanya dapat menyumbang 14,8% dari variabel dependen Return on Assets (ROA), sisanya sebesar 99,8% dapat disebabkan oleh faktor yang tidak teridentifikasi dan tidak terbukti  
Pengaruh Fraud Triangle Pada Kecurangan melalui Analisis Beneish Ratio Index Sebagai Pendeteksi Kecurangan Laporan Keuangan Putri Endang Sukaesi; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1009

Abstract

Kecurangan laporan keuangan merupakan suatu bentuk kecurangan perusahaan yang diperoleh dengan menghilangkan nilai-nilai tertentu dari laporan keuangan dan membuat laporan palsu untuk menyesatkan pengguna laporan keuangan dengan cara salah mengartikan atau memanipulasi nilai intrinsik laporan keuangan.         Riset ini ditujukan guna menilai dampak Financial target, Organizational structure, dan Auditor change pada kecurangan dengan penggunaan Analisis Beneish Ratio Index sebagai pendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan teknik analisis kuantitatif, meliputi uji analisis statistik deskriptif dan uji analisis regresi logistik. Populasi yang digunakan pada penelitian ini terdapat 6 perusahaan dikalikan dengan periode penelitian sehingga dari hasil perhitungan terdapat 24 sampel. Pengujiaan ini memperoleh hasil analisis statistik deskriptif bahwa nilai minimum, nilai maximum, nilai rata- rata dan standart devisiasi pada variabel X (Financial target, Organizational structure, dan Auditor change) dengan varibel Y (Kecurangan laporan keuangan) memiliki sebaran variabel yang besar (pergerakan naik turunnya besar) sehingga dipastikan bahwa adanya resiko kecurangan laporan keuangan dari perusahaan sub sektor transportasi udara yang diteliti. Sedangkan secara uji hipotesis ialah financial target, organizational structure, dan Auditor change tidak berdampak pada pendeteksian kecurangan laporan keuangan pada perusahaan sub sektor transportasi udara yang terdaftar di Bursa Efek Indonesia periode tahun 2019 -2022.
Analisis Laporan Keuangan Untuk Mengatur Kinerja Keuangan Dengan Rasio Keuangan (Pada PT Unilever Indonesia Tbk Periode 2018-2021) Lala Rusianah; Hurriyaturrohman Hurriyaturrohman
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.830

Abstract

This study aims to analyze the this study aims to analyze the financial performance of PT Unilever Indonesia Tbk. by using financial ratio. The research method used is quantitative descriptive, the data source is secondary data. The data collection technique was carried out using a documentation technique in the form of PT Unilever Indonesia’s financial statement from 2018 to 2021, which was measured using financial ratio, consisting of: liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The data analysis method in this study is a descriptive analysis method by collecting, processing, and analyzing existing data to provide an overview of the conditions under study. Based on the result of research and analysis that has been carried out, financial performance at PT Unilever Indonesia Tbk. is measured using (1) Liquidity ratio, consisting of: current ratio, quick ratio, cash ratio, cash turnover ratio, and net working capital stock ratio, it can be concluded as a whole that its financial performance is declared “Not Good”. (2) Solvency ratio, consisting of: the ratio of debt to assets and debt to equity can be concluded as a whole that its financial performance is declared “Not Good”. (3) Profitability ratio, consisting of: return on investment ratios, return on equity ratios, gross profit margins, and net profit margins, it can be concluded as a whole that the financial performance is declared “Good”. (4) Activity ratio, consisting of: total assets turnover ratio, and fixed assets turnover ratio, it can be concluded that the overall financial performance is stated to be “Good”.
Pengaruh ROA Dan ROE Terhadap Harga Saham di Bursa Efek Indonesia Indah Lestari; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.882

Abstract

Penelitian tersebut tujuannya guna mengetahui pengaruh ROA dan ROE pada harga saham perusahaan sub sektor Nondurable Household Product yang tercatat di BEI. Penelitian tersebut yakni penelitian kuantitatif dengan data sekunder yang di dapatkan dari laporan keuangan perusahaan sub sektor Nondurable Household Product tahun 2019 – 2021. Metode analisis data di study ini menggunakam IBM SPSS Versi 26 dengan menjalankan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Teknik pengambilan sampel yang dimanfaatkan yakni purposive sampling menurut kriteria atau pengamantan spesifik. Sampel yang diambil adalah laporan keuangan 6 perusahaan yang telah ditentukan sesuai ketentuan pengambilan sampel dengan periode 2019 – 2021. Hasil study membuktikkan bahwasannya: 1) Secara parsial (uji t) ROA berpengaruh signifikansi pada harga saham. 2) Secara parsial (uji t) ROE berpengaruh signifikan pada harga. 3) Secara simultan (uji f) variabel ROA dan ROE berpengaruh signifikansi pada harga saham.
Pengaruh Modal Kerja dan Liabilitas Terhadap Earning Per Share Pada Perusahaan Semen yang Terdaftar di BEI Periode 2018-2022 Maudy Diana Putri; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N.A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2068

Abstract

This study aims to investigate the influence of Working Capital and Liabilities on Earnings Per Share (EPS) both partially and simultaneously. It employs a quantitative research approach. The population consists of companies in the cement sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, totaling 6 companies. Purposive sampling was utilized to select the sample based on specific criteria, resulting in 3 companies with a market capitalization exceeding 10 trillion IDR being chosen. Data were sourced from the financial reports of each company published on the website www.idx.co.id. Data analysis was conducted using multiple regression analysis methods. The study was tested using SPSS software version 26. The results indicate that both Working Capital and Liabilities collectively influence Earnings Per Share in cement companies listed on the BEI from 2018 to 2022. Partially, Working Capital significantly affects Earnings Per Share, whereas Liabilities do not have a significant impact on Earnings Per Share.
A Analysis of government internal control systems in management of village funds (according to government regulation number 190 of 2021) (case study in cibatok ii village, cibungbulang district, bogor regency) Fanaisyah, Denissa; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 1 (2023): Jurnal JEKMA, April 2023
Publisher : Yayasan Bina Internusa Mabarindo

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

Abstract

This study aims to determine the Analysis of the Government's Internal Control System in the Management of Village Funds in Cibatok II Village, Cibungbulang District, Bogor Regency. The research method used in this study is a qualitative approach using descriptive methods where the results of research data are in the form of information collected through observation, interviews and documentation that is reviewed. This research uses primary data obtained directly from the main source. This data collection uses a question and answer process with village officials, namely the Village Head, Village Secretary and Village Treasurer. The data that has been collected will be processed and then analyzed to answer what is in the formulation of this research problem.Based on the analysis that has been carried out in this study, the theory and practice implemented in managing village funds have not fully implemented internal control in managing village funds according to PMK Number 190 of 2021 because there is still an uneven distribution of village funds in the Direct Cash Assistance program to the poor so that The Village Government must further improve the performance or data collection of its residents. Keywords: village funds. government internal control system, management of village funds according to PMK No 190 of 2021.This study aims to determine the Analysis of the Government's Internal Control System in the Management of Village Funds in Cibatok II Village, Cibungbulang District, Bogor Regency. The research method used in this study is a qualitative approach using descriptive methods where the results of research data are in the form of information collected through observation, interviews and documentation that is reviewed. This research uses primary data obtained directly from the main source. This data collection uses a question and answer process with village officials, namely the Village Head, Village Secretary and Village Treasurer. The data that has been collected will be processed and then analyzed to answer what is in the formulation of this research problem.Based on the analysis that has been carried out in this study, the theory and practice implemented in managing village funds have not fully implemented internal control in managing village funds according to PMK Number 190 of 2021 because there is still an uneven distribution of village funds in the Direct Cash Assistance program to the poor so that The Village Government must further improve the performance or data collection of its residents.Keywords: village funds. government internal control system, management of village funds according to PMK No 190 of 2021.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI Fathiy, Kamiliya; Aminda, Renea Shinta; Hurriyaturrohman, Hurriyaturohman
Jurnal Marketing Vol 5 No 1 (2024): Jurnal Marketing
Publisher : STIE Perbankan Indonesia

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

Abstract

The purpose of this writing is to determine the influence of fundamental factors, namely profitability and dividend policy and macroeconomics, namely gross domestic product (GDP) on share prices in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2017 - 2023 period. The research population is 13 pharmaceutical sub sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2023. The sampling technique was purposive sampling and a sample of 5 companies was obtained. The data analysis technique used is panel data regression analysis with a significance level of 0.05. Based on the research results, it shows that partially profitability and dividend policy have a significant effect on share prices. Meanwhile, gross domestic product (GDP) has no significant effect on stock prices. Simultaneously, profitability, dividend policy and gross domestic product (GDP) have a significant effect on stock prices. Keywords: Profitability, Dividend Policy, Gross Domestic Product (GDP), and Stock Prices
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
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