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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen MONETER 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
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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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

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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

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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
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
Analisis Kepuasan Mahasiswa Peserta MBKM di Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Firdaus, Muhamad Azis; Suharti, Titing; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman; Rinda, Rachmatullaily Tinakartika; Azis, Azolla Degita; Bimo, Widhi Aryo; Maulani, Denia
INOVATOR Vol 11 No 1 (2022): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7192

Abstract

AbstraksiPenelitian ini bertujuan untuk mendapatkan gambaran mengenai kepuasan mahasiswa dalam mengikuti program MBKM (Merdeka Belajar KampusMerdeka) pada tahun 2021. Metode penelitian menggunakan desain konlkusif deskriptif dimana digunakan Importance Performane Analysis untuk mendapatkan deskripsi indicator-indokator dalam persepsi mahasiswa peserta MBKM. Indikator-indikator tersebut disusun melalui FGD dengan mahasiswa peserta MBKM yang selanjutnya disusun ke dalam instrument kuisioner, yang terbagi ke dalam lima dimensi yaitu Sosialisasi, pendaftaran, sleksi, pelaksanaan serta pelaporan. Keseluruhan dimensi tersebut terdiri dari 23 item pernyataan kinerja atribut dan 23 item pernyataan tingkat kepentingan. Responden dalam penelitian ini yaitu seluruh mahasiswa peserta MBKM Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun yang berjumlah 18 mahasiswa. Hasil penelitian menunjukan bhawa seluruh indikator memiliki nilai rata-rata kinerja dibawah rata-rata nilai tingkat kepentingan. Indikator-indikator yang nilai rata-ratanya di bawah nilai rata-rata kinerja total yaitu media sosialisasi, informasi tempat mbkm, sharing session, materi sosialisasi, waktu sosialisasi, Rentang waktu pendaftaran, kehandalan website, Transfaransi Hasil Seleksi, tahap perencanaan, Rentang waktu pelaksanaan MBKM, penugasan, kompensasi, dan waktu pelaporan..AbstractThis study aims to obtain an overview of student satisfaction in participating in the MBKM program (Merdeka Belajar Kampus Merdeka) in 2021. The research method uses a descriptive conclusive design where Importance Performance Analysis is used to obtain a description of the indicators in the perceptions of MBKM participating students. These indicators were compiled through FGDs with MBKM participating students which were then compiled into a questionnaire instrument, which was divided into five dimensions, namely socialization, registration, selection, implementation and reporting. The overall dimensions consist of 23 items of attribute performance statements and 23 items of importance level statements. Respondents in this study were all students participating in the MBKM Faculty of Economics and Business, Ibn Khaldun University, totaling 18 students. The results of the study show that all indicators have an average performance value below the average level of importance. The indicators whose average value is below the average value of total performance are socialization media, information on the place of mbkm, sharing sessions,socialization materials, socialization time, registration time span, websiter eliability, transparency of selection results, planning stage, implementation time span MBKM, assignment, compensation, and reporting time
Pengaruh Faktor-Faktor Fundamental dan Teknikal Terhadap Harga Saham Jakarta Islamic Index Periode 2016-2021 Rahayu, Dara Sumanding; Suharti, Titing; Hurriyaturrohman, Hurriyaturrohman
INOVATOR Vol 11 No 2 (2022): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i3.8280

Abstract

AbstraksiPenelitian ini bermaksud untuk melihat pengaruh variabel fundamental (ROA dan DER) beserta variabel teknikal (Volume Perdagangan) terhadap Harga Saham Jakarta Islamic Index secara parsial dan simultan dari tahun 2016 sampai dengan tahun 2021. Dalam penelitian ini, data kuantitatif dikumpulkan dari sumber sekunder dalam bentuk laporan keuangan bisnis. Ada 10 perusahaan berbeda yang akan dijadikan sampel dalam penelitian ini. Dokumentasi merupakan metode yang digunakan untuk memperoleh data. Jenis analisis data yang digunakan adalah regresi linier berganda, yang diimplementasikan dengan Statistical Package Of Social Sciens (SPSS) 20. Hasil penelitian ini menunjukan bahwa secara parsial, faktor fundamental (ROA dan DER) juga faktor teknikal (Volume Perdagangan) tidak memiliki pengaruh terhadap harga saham. Sedangkan secara simultan ditemukan bahwa Return On Assets, Debt to Equity Ratio, dan Volume Perdagangan secara bersama-sama mempengaruhi harga saham.AbstractThis study intends to examine the effect of fundamental variables (ROA and DER) along with technical variables (trading volume) on the Jakarta Islamic In- dex's stock price partially and simultaneously from 2016 to 2021. In this study, quantitative data were collected from secondary sources. in the form of business financial statements. There are 10 different companies that will be sampled in this study. Documentation is a method used to obtain data. The type of data analysis used is multiple linear regression, which is implemented with Statistical Package Of Social Sciences (SPSS) 20. The results of this research show that partially, the fundamental factors (ROA and DER) are also technical factors (Volume). Trad- ing) has no influence on the stock price. Meanwhile, simultaneously, it is found that Return On Assets, Debt to Equity Ratio, and Trading Volume together af- fect stock prices.
Co-Authors Abriel Owen, Mochammad Afif , M.Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Jamaludin , Ayi Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Fazzry M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Melodia Cantika Meylani, Miftah Miptahul Janah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Irfan 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 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 Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ridwan Hadi Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Safaruddin Hidayat Al Ikhsan 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