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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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Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan PT Pembangunan Perumahan Tbk Periode 2015-2019 Rizqi, Muhammad Nur; Yudiana, Yudiana; Damayanti, Tiara; Hurriyaturrohman, Hurriyaturrohman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5492

Abstract

Penelitian ini bertujuan untuk mengetahui analisis laporan keuangan dalam mengukur kinerja keuangan perusahaan pada salah satu perusahaan konstruksi milik BUMN yaitu PT PP (Persero) Tbk. Jenis penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan teknik purpose sampling terhadap 1 perusahaan dengan 5 periode laporan keuangan tahunan. Metode pengumpulan data dilakukan dengan menggunakan metode analisis vertical dengan teknik rasio serta perbandingan terhadap rata-rata rasio industry serupa. Hasil penelitian menunjukan bahwa kinerja keuangan PT PP (Persero) Tbk periode 2015-2019 menunjukan hasil yang tinggi yaitu: dengan nilai 45% unutk rasio yang berada diatas rata-rata rasio industri, nilai 8% untuk rasio yang berada sesuai dengan rata-rata industri dan nilai 35% untuk rasio yang berada dibawah rata-rata rasio industri. Dengan hasil penelitian tersebut setelah dihitung dan dijumlah total 11 analisis rasio PT PP (Persero) Tbk periode 2015-2019 berada pada angka 8 yang berarti kinerja keuangan perusahaan tersebut berada pada tingkat sangat memuaskan.Kata kunci : Analisis Laporan Keuangan, Kinerja Keuangan.
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): APRIL
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.
Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Masruri, Mohamad Anwar; Rasiman; Asvariwangi, Verni; Fadilah, Rizal; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
Analysis of Financial Performance Before and After the Implementation of PSAK 116 on Lease (Empirical Study on Infrastructure Companies in the Telecommunication Sub-Sector Listed on the IDX) Muhammad, Muhammad Rizky Firmansyah; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, NA
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

The implementation of PSAK 116 brings significant changes to a company's financial statements because it requires the lessee to recognize the right to use the leased asset and the obligation to pay rent if the lease term is more than 12 months. This study aims to examine the differences in the company's financial performance before and after the implementation of PSAK 116, with the object being a telecommunications infrastructure company listed on the Indonesia Stock Exchange (IDX) and having implemented this standard since 2020. The research method uses a quantitative approach with secondary data from the 2020–2021 annual reports. The variables studied include solvency ratios (Debt to Equity Ratio, Debt to Asset Ratio) and profitability ratios (Return on Assets, Return on Equity). The analysis was conducted using a Paired Sample t-Test. The results show that PSAK 116 has a significant effect on financial ratios, especially on the solvency ratio, while the impact on profitability varies between companies according to their respective characteristics. The implementation of PSAK 116 is considered to increase the transparency of financial reports and provide a more realistic picture of the company's financial position and ability to generate revenue. Keywords: PSAK 116, financial performance, solvency
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.
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