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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 JAKBS 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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Dampak Covid-19 Terhadap Tingkat Penjualan Pada Industri Barang Konsumsi Yang Terdaftar Di Bei Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Agustin, Desi; Asvariwangi, Verni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7115

Abstract

The purpose of this study are to analyze the impact of Covid-19 on the level of sales in the consumer goods industry listed on the IDX in 2019-2020  and to analyze the level of company's sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020. The research method used is quantitative research with purposive sampling technique. This study uses a sample of consumer goods industry companies in the food and beverage sub-sector that have published financial statements of 2019-2020 in the Indonesia Stock Exchange (IDX). This research uses simple linear regression method, Coefficient of Determination, Pearson Product Moment Correlation and Paired Sample T-Test with SPSS 25. The results of this study indicate that (a) Covid-19 affects the level of sales in the consumer goods industry listed on the IDX in 2019-2020 (b) There are differences in the level of sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020.. 
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
Pengaruh Penetapan Harga Pokok Produksi Dan Strategi Pemasaran Terhadap Tingkat Pendapatan Usaha Mikro Kecil Menengah (UMKM) Triwidatin, Yuppy; Jamaludin , Ayi; Afif , M.Nur; Hurriyaturrohman , Hurriyaturrohman
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4872

Abstract

Micro, Small and Medium Enterprises or known as MSMEs have many roles in eradicating poverty, reducing unemployment, and increasing people's income so that they can be independent in supporting their economy. Therefore, the government continues to strive so that MSMEs in various regions can develop so as to support the economy of small communities by providing various facilities both in terms of funding, marketing, licensing and other supporting facilities. The presence of the industrial revolution 4.0 has the impact of intense competition, MSMEs must be able to overcome this challenge creatively, product innovation, marketing, product packaging, human resource development and technology. The MSME empowerment strategy can be pursued through the role of the Government in issuing fiscal and non-fiscal policies, the role of universities in carrying out services to educate and prosper the community and the role of stakeholders in encouraging MSMEs to be more independent and innovative. Research by Beginner Lecturers using university grant funds is focused on SMEs located in Ciawi Village, Bogor Regency, who are able to calculate the cost of production and are able to make plans in the budget for running a business.
PEMBERDAYAAN MASYARAKAT TENTANG PENDIDIKAN, KESEHATAN, DAN EKONOMI DALAM RANGKA MEWUJUDKAN MASYARAKAT YANG BERKUALITAS DI DESA CIBETEUNG MUARA KECAMATAN CISEENG KABUPATEN BOGOR ., Hurriyaturrohman; Fazzry, M.; Hadi, Ridwan
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 1 No. 1 (2017): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.348 KB)

Abstract

Kuliah kerja nyata (KKN) adalah bagian dari sistem pendidikan tinggi yang mengirim mahasiswa ke “tempat kuliah” yang berada di luar kampus dalam kurun waktu tertentu agar mereka dapat membantu dan mendampingi masyarakat dalam upaya memanfaatkan potensi sumber daya alam (SDA) lokal dan sumber daya manusia (SDM). Di samping itu, mereka mengharapkan dapat mengatasi permasalahan masyarakat. Desa yang masih rendah taraf pendidikan, kesehatan danekonomi salah satunya ialahDesa Cibeteung Muara Kecamatan Ciseeng Kabupaten Bogor. Dari segi pendidikan masih banyak yang hanya lulusan Sekolah Dasar bahkan ada yang tidak sekolah sama sekali, dilihat dari segi ekonomi pun masih banyak masyarakat yang tidak memiliki pekerjaan khususnya anak muda dikarenakan faktor pendidikan yang kurang, sedangkan dari segi kesehatan masih banyak masyarakat yang kurang memperhatikan tingkat kesehatan terutama gizi pada ibu hamil dan balita. Dari segi Lingkungan Sosial juga masyarakat masih kurang dalam mengetahui informasi.
PEMBERDAYAAN MASYARAKAT DESA MELALUI METODE KERJASAMA DENGAN AKADEMISI PROGRAM KULIAH KERJA NYATA ., Hurriyaturrohman; Al Ikhsan, Safaruddin Hidayat; Irfan, Muhamad; Janah, Miptahul
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 3 No. 4 (2019): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1377.667 KB)

Abstract

Kuliah Kerja Nyata Tematik Terintegrasi merupakan salah satu program pengabdian mahasiswa yang memiliki tujuan untuk mengembangkan, meningkatkan mutu sumber daya dan mencapai efektivitas program pembangunan yang ditandai dengan semakin baiknya kualitas kehidupan masyarakat pada bidang agama islam, pendidikan, kesehatan, ekonomi, hukum dan teknologi. Kegiatan KKN dibagi menjadi beberapa tahap, yaitu survey dan observasi ke desa sasaran, workshop, pendekatan sasaran program, realisasi program, monitoring dan evaluasi kegiatan, dan lokakarya hasil KKN. Kegiatan ini dilaksanakan mulai tanggal 06 Agustus - 05 September 2019. Desa Warga Jaya merupakan salah satu desa DiWilayah Kecamatan Cigudeg Kabupaten Bogor yang menjadi desa sasaran KKN dengan luas wilayah 772, 38 Ha yang terbagi dalam 6 Dusun, 13 RW dan 43 RT. Adapun beberapa program KKN yang dilaksanakan meliputi Taman Belajar (Tabel), Mengajar di PAUD,Mengajar di SDN, Penyuluhan Ekonomi, Re-branding product, Penyuluhan Kesehatan Sikat gigi dan Cuci tangan, Jum’at bersih, Peringatan Hari Kemerdekaan RI, Seminar Hukum, Seminar Teknologi, Pembuatan dan pemasangan plang jalan, Pembuatan dan pemasanganplakat RT, Pembuatan bak sampah dan Pembuatan Penerangan jalan. Secara umum, hasil kegiatan telah sesuai dengan rencana yang telah ditetapkan, walaupun ada beberapa hambatan yang dialami
PENDAMPINGAN KEGIATAN PEMASARAN UMKM PRODUK KERIPIK SINGKONG DI RT 02/RW 01 DESA WARINGIN JAYA KABUPATEN BOGOR Suharti, Titing; Firdaus, M. Azis; Yudhawati, Diah; Sundarta, M. Imam; Hurriyaturrohman, Hurriyaturrohman; Kusumah, Anuraga
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 1 (2022): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.793 KB) | DOI: 10.32832/abdidos.v6i1.1171

Abstract

The implementation of Large-Scale Social Restrictions (PSBB) as a result of the COVID-19 pandemic since March 2020 has directly suppressed the rate of economic growth, the COVID-19 pandemic has not only hit the global economy but also in Indonesia. However, the economic sector must continue to rotate, including MSME activities. Various efforts and ways to restore the MSME sector continue to be carried out until now because MSME actors are the spearhead of economic movement in society. The purpose of this service is to provide a digital understanding of business in terms of marketing activities for cassava chip products to MSME actors in Waringin Jaya Village, Bogor Regency. Analysis of partner needs, Lectures and discussions, and Tutorials. The cassava chip SMEs in Waringin Jaya Village can understand the importance of online marketing and understand how to make packaging which is expected to increase the sales volume of cassava chips.
THE ROLE OF KKN STUDENTS IN CARRYING OUT MALAY LANGUAGE TEACHING ACTIVITIES AT THE LOCATION OF SINGHANAKHON WITTAYANUSORN SCHOOL, THAILAND Hurriyaturrohman, Hurriyaturrohman; Cantika, Melodia; Suharti, Titing; Sundarta, M. Imam; Ritzkal, Ritzkal
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2170

Abstract

Ibn Khaldun University Bogor International KKN is a form of community service activity. Real Work Lectures will be held on 16 May – 30 September 2023. Activities consist of teaching activities for junior high school students (Mattayom), and community service activities. This article discusses the school activities of Singhanakhon Wittayanusorn School and additional activities of KKN students. KKN activities aim to provide experience and as a form of learning process for students to explore the school's potential that can be developed. The learning method used is to use a basic Malay language book for the easiest introduction to vocabulary. An additional activity for KKN students is the Minicamp Qur'an activity which aims to teach students to create ash-syu'ur Al-Qur'ani (Qur'anic feelings) in students, instilling the spirit of increasing recitations of the Qur'an. The community service activities carried out include helping to clean the garden and planting mango tree seedlings in the garden of the school owner of the Singhanakhon Wittayanusorn School with the aim of creating a sense of care for the environment and a form of cooperation and mutual cooperation with the community. Ibn Khaldun University Bogor's KKN activities are expected to provide benefits to the community, students and schools, especially those aimed at creating a generation that can develop in languages ​​other than their own country and become role models in all things.
ANALYSIS OF THE OPTIMAL PORTFOLIO OF THE SINGLE INDEX MODEL ON BANKING SUBSECTOR STOCKS IN THE LQ45 INDEX AT THE BEI FOR THE 2019-2024 PERIOD Fahrudin, Alya Septiya; Aminda, Renea Shinta; Hurriyaturrohman
Manager : Jurnal Ilmu Manajemen Vol. 8 No. 3 (2025): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v8i3.1647

Abstract

This investigation seeks to identify the optimal portfolio, measure the potential return and risk of stocks, and determine the appropriate fund allocation proportions for Subsection of the banking sector stocks Belonging to the LQ45 Index. The research employs the Single Index Model, which assumes that security returns move in correlation with the market index. A purposive sampling method was used to select the research samples. As a result, five companies were included in the analysis: PT Bank Negara Indonesia (Persero) Tbk (BBNI), PT Bank Central Asia Tbk (BBCA), PT Bank Tabungan Negara (Persero) Tbk (BBTN), PT Bank Mandiri (Persero) Tbk (BMRI), and PT Bank Rakyat Indonesia (Persero) Tbk (BBRI). Of these, only three stocks BBCA, BMRI, and BBNI qualified for inclusion in the optimal portfolio. The highest fund allocation was given to BBCA at 78%, followed by BMRI at 21%, and BBNI with the smallest proportion at 1%. The expected return of the constructed portfolio is 0.00900, with a corresponding risk level of 0.0563.
THE EFFECT OF GOLD PRICES ON THE INDONESIAN COMPOSITE STOCK PRICE INDEX WITH THE EXCHANGE RATE AS A MODERATING VARIABLE Rahma, Alya; Nurhayati, Immas; Hurriyaturrohman
Manager : Jurnal Ilmu Manajemen Vol. 8 No. 3 (2025): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v8i2.1838

Abstract

The result researcher aims to evaluate the impact of gold price fluctuations on the dynamics of the Composite Stock Price Index (JCI) in Indonesia, as well as to examine the role of the exchange of rupiah rate towards the United States dollar is employed as a moderating variable. The background of this research is related to the fluctuating dynamics of global financial markets and the tendency of investors to switch to assets that are considered safer such as gold, especially in times of economic uncertainty and exchange rate volatility. In this study, a moderated regression analysis is employed approach, using daily secondary data for a three-month period (November 2024 - January 2025), which includes gold prices, rupiah exchange rates, and JCI data. The analysis's findings show that the Index of Composite Stock Prices is substantially impacted by the price of gold. Furthermore, the JCI is not much impacted by this exchange rate, and the exchange rate erodes the correlation between the JCI and the gold price's moderating variable. These findings give scholars, investors, and policymakers crucial information for understanding how commodities, currency rates, and stock markets interact as well as for creating investment plans and economic policies that can adapt to shifting global circumstances
Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information Azis, Azolla Degita; Hurriyaturrohman; Sundarta, Muhammad Imam; Rizqi, Muhamad Nur
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a8

Abstract

The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.
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 Desmy Riani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Erlangga Ferdiansyah Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fauziah, Nur Afifah 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 Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mohamad Anwar Masruri Mu avidayana, Mu avidayana Muchtar Kamil Muhamad Azis Firdaus Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Nur Rizqi Muhammad Ramadhan Muhammad Rizky Firmansyah Muhammad Muhammad Rizky Nugraha Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih NA Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nur ‘Azah 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 Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizal Fadilah Rizki, Sinta Dewi Rizqi, M. Nur Rosdiana, Anna Rumiasih, N. A. Saepul Bahri Salsabila, Sharah Septianingsih, Pindi 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