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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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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.
Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijayanti, Putriana; Sundarta, M.Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
Analysis of the Application Activity-Based Costing Cost of Production Bens Qurban Putri, Desmahan Anugrah; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N. A.
INOVATOR Vol 13 No 2 (2024): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v13i2.438

Abstract

Cost of Production or product cost is an important element to assess the success (performance) of a trading or manufacturing company. Cost of production is related to indicators of the company's success, such as gross sales profit, net profit. The calculation of cost of productions (COP) is all production costs used to process a raw material into goods.to process a raw material into finished goods in a certain period of time. The research focused on the products BENS QURBAN Delivery, Titip Sembelih and Praktis. The research begins with an exploration of what activities will affect the occurrence of production costs charged to these products.  In this study, the main focus of research is to analyze the object of research by making descriptions and grouping them into categories of costs and activities in more detail in determining the cost of production. The determination of cost drivers for each activity determines the accuracy of factory overhead costing. COP calculation with ABC method results in overcosting conditions for BENS QURBAN delivery products and under costing for BENS QURBAN Titip Sembelih and Praktis compared to hpp with traditional methods because the Activity Based Costing (ABC) method charges activities and activity costs in more detail for each product. 
MANFAAT PENGGUNAAN MEDIA SOSIAL TERHADAP PENINGKATAN PENJUALAN TAS PADA PENGRAJIN TAS DI CIAMPEA Muniroh, Leny; ., Hurriyaturrohman; Marlina, Asti
INOVATOR Vol 6 No 2 (2017): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.905 KB) | DOI: 10.32832/inovator.v6i2.1046

Abstract

Globalisasi dan pasar bebas serta Masyarakat Ekonomi ASEAN atau MEA yang merupakan sistem perdagangan bebas atau free trade antara negara-negara anggota ASEAN menjadi tantangan bagi Usaha Kecil dan Menengah (UKM) untuk terus bertahan.Perubahan dan perkembangan di dunia IPTEK ini, tidak bisa dipungkiri sedikit banyak pasti mempengaruhi segala aspek kehidupan kita saat sekarang ini. Dengan kata lain, IPTEK adalah suatu hal yang wajib dan krusial bagi kehidupan manusia saat ini, dan untuk masa depan yang akan datang. Di era modernisasi, pemasaran juga tidak dapat hanya dilakukan secara konvensional dengan melakukan pemasaran di lapangan tetapi kita juga harus mulai menggunakan pemasaran modern dengan berbasis online.Banyaknya manfaat yang dapat dirasakan oleh UKM dengan penggunaan media sosial merupakan salah satu faktor pendorong yang kuat bagi UKM untuk terus memanfaatkan media sosial dalam rangka mengembangkan produk, melakukan komunikasi dengan konsumen, penyalur maupun pemasok, serta mengembangkan jaringan pasar yang lebih luas lagi. Penggunaan media sosial dapat meningkatkan volume penjualan walaupun dalam penelitian ini belum menghasilkan peningkatan penjualan secara signifikan karena waktu yang digunakan untuk internet masih tergolong sebentar yaitu 1- 5 jam perhari.
Interaksi Dinamis Volatilitas Imbal Hasil Saham dan Volume Transaksi Perdagangan di Bursa Efek Indonesia Maulani, Denia; Hurriyaturrohman, Hurriyaturrohman
INOVATOR Vol 9 No 2 (2020): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v9i2.3552

Abstract

Penelitian ini dilakukan untuk menganalisis apakah imbal hasil saham dipengaruhi oleh volume perdagangan dan volatilitas imbal hasil dipengaruhi volume perdagangan di BEI dari Januari 2019 hingga Juni 2020. Data time series yang digunakan menggunakan struktur model ARCH dan GARCH pada 9 sampel dalam LQ45. Volume perdagangan  berpengaruh positif dan signifikan pada imbal hasil seperti yang ditunjukkan oleh ASII, BRPT, KLBF dan SMGR pada alpha 5%. ICBP dan INKP menunjukkan bahwa volume perdagangan negatif dan signifikan terhadap imbal hasil pada alpha 5%. GGRM dan HMSP menunjukkan bahwa volume perdagangan berpengaruh negatif, UNVR berpengaruh positif dan tidak signifikan terhadap imbal hasil saham pada alpha 5%. Volume perdagangan berpengaruh positif dan signifikan terhadap volatilitas seperti yang ditunjukkan oleh ASII, BRPT, ICBP, INKP, KLBF, dan SMGR pada alpha 5%. GGRM, HMSP dan UNVR menunjukkan bahwa volume perdagangan memiliki pengaruh positif terhadap volatilitas pada alpha 5%.Penelitian ini dilakukan untuk menganalisis apakah imbal hasil saham dipengaruhi oleh volume perdagangan dan volatilitas imbal hasildipengaruhi volume perdagangan di BEIdari Januari 2019 hingga Juni 2020. Data time series yang digunakan menggunakan struktur model ARCH dan GARCH pada 9 sampel dalam LQ45. Volume perdagangan  berpengaruh positif dan signifikan pada imbal hasil seperti yang ditunjukkan oleh ASII, BRPT, KLBF dan SMGR pada alpha 5%. ICBP dan INKP menunjukkan bahwa volume perdagangan negatif dan signifikan terhadap imbal hasil pada alpha 5%. GGRM dan HMSP menunjukkan bahwa volume perdagangan berpengaruh negatif, UNVR berpengaruh positif dan tidak signifikan terhadap imbal hasil saham pada alpha 5%. Volume perdagangan berpengaruh positif dan signifikan terhadap volatilitas seperti yang ditunjukkan oleh ASII, BRPT, ICBP, INKP, KLBF, dan SMGR pada alpha 5%. GGRM, HMSP dan UNVR menunjukkan bahwa volume perdagangan memiliki pengaruh positif terhadap volatilitas pada alpha 5%.
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