Article Per Year (5 Year)
p-Index From 2021 - 2026
7.628
P-Index
This Author published in this journals
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

Published : 64 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 64 Documents
Search

 2   3   4   5   6 
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

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

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

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

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

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

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

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

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
Budget Analysis As An Effort In Planning And Controlling Project Costs At PT. Kartika Jaya Prakasa Hurriyaturrohman, Hurriyaturrohman; Fitri, Mia Auliatul; Nurhanifah, Risdiani; Bahri, Saepul; Noor Haffitri, Shinta Dewi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to analyze the role of the budget as a tool for planning and controlling project costs at PT Kartika Jaya Prakasa. In the competitive world of construction business, effective budget management is essential to ensure project efficiency and success. This research uses a qualitative descriptive approach with a case study method, which includes interviews, direct observation, and documentation analysis. The results showed that the company had implemented various cost control techniques, such as a budget monitoring system and cost variance analysis, which helped keep expenditures within budget. However, the company faces challenges such as economic uncertainty, limited resources, and resistance to change. Recommendations include increased training, adoption of technology, and development of a supportive corporate culture. With these measures, PT Kartika Jaya Prakasa is expected to improve budget efficiency and achieve better project success in the futur.
Analysis Of Investment And Venture Capital On Profitability At Satria Jaya Cemplang Shop Hurriyaturrohman, Hurriyaturrohman; Efendi, Yoga Ardiansyah; Putri, Anisya Wittamar; Fitriani, Desnine Ghazalah; Putri, Lingga Satriani; Maulana Rahman, Muhammad Nazwan
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to analyze the impact of investment and working capital on profitability at Toko Satria Jaya Cemplang. In an increasingly competitive business environment, particularly in the small and medium-sized enterprises (SMEs) sector, a deep understanding of capital management and investment is crucial. The methods employed in this research include in-depth interviews and direct observations to collect primary data. Data analysis was conducted qualitatively using a thematic analysis approach. The results indicate that efficient investment management and optimal use of working capital significantly contribute to profitability enhancement. This study also identifies the challenges faced by Toko Satria Jaya Cemplang in competing with imported products in digital marketplaces. The findings are expected to provide insights for business actors in formulating better strategies to improve their business performance.
Balance Scorecard Based Performance Analysis At CV Tirta Setra Qusae Hurriyaturrohman, Hurriyaturrohman; Mandasari, Karina Tranti; Ama, Naoval; Raharjo, Regina Manzilah; Astriyani, Siti Nur; Julyana Sari, Winda
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

The study analyzed the performance of tirta setra qusae's CV's performance using the balanced scorecard approach (BSC) to measure the effectiveness and efficiency of business management. The BSC was selected for being able to integrate performance readings from four main perspectives: finance, customers, internal business processes, and learning and growth. Data collected through documentation financial statements, customer satisfaction surveys, and corporate operations evaluations. Analysis shows that companies have stable financial performance, with a 4.28% return on assets (roa) and return on investment (ROI) at 54,83%. Customer perspectives show a good level of satisfaction, while the perspective of the internal business process and learning and growth reflect increased efficiency and the development of human resource capacity. The study provides a strategic recommendation for improving operational performance and supporting future corporate sustainability.
Control of Accounts Receivable Against Cash Flow At Outsourching Company PT. Pesat Jaya Persada Hurriyaturrohman, Hurriyaturrohman; Mukhlis, Ade; Indupurnahayu, Indupurnahayu; Sundarta, M. Imam
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

The purpose of this study is how companies can control accounts receivable in order to create good cash flow records and avoid losses in the outsourcing company PT Pesat Jaya Persada Bogor. This research method will use data analysis techniques with the Miles and Huberman interactive model, this model starts from collecting raw data, displaying data, reducing data, and getting to data verification and conclusions. The results of the study in 2020 amounted to 4.07%, in 2021 amounted to 3.12% and in 2022 amounted to 3.49% and above the Industry standard of 2.2% and it can be said that the gross profit margin is healthy. In 2020 the Return On Assets result was 6.88%, in 2021 it was 2.92%, in 2022 it was 4.87% above the industry standard of 2.2%, concluding that the company is healthy. From the processing results of the Return On Equity Ratio (ROE) in 2020 amounting to 2.68%, in 2021 amounting to 2.27%, in 2022 with a result of 3.21%, this is above the existing industry standard of 2.5%. declared healthy. . In the calculation of the net profit margin in 2020 of 2.61%, in 2021 it reached 2.64%, in 2022 it reached 2.959% or the industry standard is above 2.6% and if rounded up, it is 2.6% or declared healthy. The calculation results of the current ratio report in 2020 amounted to 9.4%, in 2021 amounted to 7.9%, and in 2022 amounted to 7.2% and above the average industry standard of 1.5% declared healthy. In the quick ratio report in 2020 amounting to 5.8%, in 2021 amounting to 4.9% and in 2022 amounting to 4.4% declared healthy. In 2020 with a cash ratio result of 11.9%, 2021 amounted to 9.2%, in 2022 Cash amounted to 1.3% and the information was declared still in a healthy state. Suggestions for leaders need to emphasize the credit policy carried out, namely offering credit policies to prospective customers or users of security or cleaning services, by maintaining professionalism by determining the amount to be received and the credit payment period. To control finances and provide input to add new customers to increase the revenue that has been achieved.
Pengukuran Kinerja Menggunakan Pendekatan Balanced Scorecard Untuk Pengambilan Keputusan (Studi Kasus Pada PT Mayora Indah Tbk Periode 2017-2021) Astuti Astuti; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.6985

Abstract

This study aims to measure the performance of PT Mayora Indah Tbk with Balanced Scorecard from a financial perspective, customer perspective, internal business process perpective, and learning and growth perspective for decision making. The result of this study indicate that the performance of PT Mayora Indah Tbk for the 2017-2021 period is in a poor condition, this is due to the calculation result from each perspective, from a financial perspective showing poor result in the calculation of ROE, ROA, and Operating Income which are far from the established industy standards, the customer shows that the company’s performance is quite good due to the balanced of cash receipts from customers, the internal business process perspective shows unfavorable result due to a decrease in operating profit from 2020-20221 coinciding with Covid-19, and the growth and learning perspective shows unfavorable result due to an increase in the number of employees, but the net profit generated has not been maximized this is shown in 2021
Simple Financial Bookkeeping Training for MSME Actors in Cikeusik Village Meylani, Miftah; Hurriyaturrohman, Hurriyaturrohman
Jurnal Pengabdian Nusantara Vol. 2 No. 2 (2024): APRIL
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v2i2.57

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important for economic growth and development in Indonesia. The existence of MSMEs is also able to absorb labor and reduce unemployment. Not a few people in Cikeusik Village work as entrepreneurs, especially SME entrepreneurs such as food stalls. Many business actors have been in business for a long time but have not been able to develop well. This is due to the lack of understanding of business actors in financial bookkeeping. Community service carried out is to disseminate information to MSMEs in Cikeusik Village, namely about simple financial bookkeeping so that business actors can control business finances. Based on the explanation above, this community service aims to provide insight, and knowledge and make their own about simple financial bookkeeping, so that business actors can control expenses, income, and profits and can develop well in the future. This activity is carried out using interview, discussion, and practice methods. The results of the socialization activities showed a positive response from the community as seen from the enthusiasm of business actors to make simple financial bookkeeping properly.
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