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All Journal Performance Jurnal Akuntansi Multiparadigma Jurnal Desain Interior Jurnal SOLMA JURNAL SERAMBI ILMU Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Ilomata International Journal of Management Ilomata International Journal of Social Science InEJ: Indonesian Engagement Journal Jurnal Pengabdian Masyarakat Sustainable : Jurnal Akuntansi Empowerment: Jurnal Pengabdian Masyarakat Forum Ilmiah Pendidikan Akuntansi (FIPA) Journal of Innovation Research and Knowledge Journal of Multiperspectives on Accounting Literature Journal of Accounting and Financial Issue
Mohammad Herli
Program Studi Akuntansi, FEB, Universitas Wiraraja
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) DAN KINERJA PERUSAHAAN DI INDONESIA; SEBUAH KAJIAN TEORI Aminullah, Aminullah; Herli, Mohammad; Hafidhah, Hafidhah; Liyanto, Liyanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.2254

Abstract

This article discusses how the Corporate Governance Perception Index (CGPI) may impact how well a business does financially and how the market reacts to news regarding the CGPI. The author arrives to the following conclusion after doing synthesis analysis: it demonstrates that CGPI announcements do, in fact, have an effect on firm performance, growth, and value. The revelation of a company's CGPI rating was another factor that investors considered while making their decisions. Because the CGPI index of the firm reflects the company's capability of being managed by management, the higher the rating achieved indicates the larger the company's capability of being governed
PENGUNGKAPAN MODAL INTELEKTUAL VIA WEBSITE DAN PENGARUHNYA TERHADAP KINERJA PEMERINTAH DAERAH DI INDONESIA Zainullah, Moh.; Herli, Mohammad; ., Hafidhah
Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 1 (2024): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v5i1.3447

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh pengungkapan modal intelektual melalui website terhadap kinerja pemerintah daerah di Indonesia. Metode penelitian yang digunakan adalah analisis konten untuk mengukur tingkat pengungkapan modal intelektual, serta analisis regresi untuk menguji hubungan antara tingkat pengungkapan dan kinerja pemerintah daerah. Data dikumpulkan dari website resmi pemerintah daerah dan laporan kinerja tahunan. Temuan penelitian menunjukkan bahwa tingkat pengungkapan modal intelektual melalui website memiliki hubungan positif dan signifikan dengan kinerja pemerintah daerah. Pengungkapan yang lebih tinggi terkait dengan peningkatan efisiensi dan efektivitas pelayanan publik, serta transparansi dan akuntabilitas yang lebih baik. Kontribusi praktis penelitian ini adalah memberikan panduan bagi pemerintah daerah dalam meningkatkan kinerja melalui pengelolaan dan pengungkapan modal intelektual secara optimal. Secara teoritis, penelitian ini memperkaya literatur mengenai modal intelektual dan pengungkapan informasi di sektor publik, serta memberikan bukti empiris tentang pentingnya transparansi informasi dalam meningkatkan kinerja organisasi. Keterbatasan penelitian ini meliputi penggunaan data yang terbatas pada periode tertentu dan fokus pada satu negara, sehingga generalisasi hasil mungkin terbatas. Penelitian lanjutan disarankan untuk mengeksplorasi variabel tambahan dan memperluas cakupan geografis untuk memperoleh pemahaman yang lebih komprehensif.
Determinant of Digital Transformation on MSME Creative Industry: A Confirmatory Factor Analysis Imam Darul Firmansyah; Herli, Mohammad; Ahmad Ghufrony
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1422

Abstract

The latest study highlights the importance of the role of digital transformation in increasing the competitiveness of micro, small, and medium enterprises (MSMEs). However, the complex interaction between factors influencing digital adoption in MSMEs in the creative economy sector is still unresearched, especially in developing countries. This study aims to investigate the determinants of digital transformation adoption among MSMEs, focusing on the relative influence of organizational, technological, and environmental factors. We use a quantitative approach by conducting a survey of 254 MSME owners and managers. The data was analyzed using confirmatory factor analysis (CFA) to assess the relationship between variables. Our findings reveal that organizational factors exert the strongest influence on digital transformation adoption, followed by technology factors. Environmental factors, while significant, show a relatively lower impact. This study contributes to a more diverse understanding of digital transformation in MSMEs by emphasizing the excellence of the organization's internal capabilities. Our study shows that policies aimed at driving digital adoption should prioritize strengthening organizational readiness alongside technology support.
Peningkatan Nilai Jual Produk Kerupuk Puli Melalui Teknologi Fortifikasi Rempah Fatmawati, Ika; Herli, Mohammad; Maflahah, Iffan
Jurnal SOLMA Vol. 13 No. 3 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i3.16508

Abstract

Background: Kelompok Wanita Tani Mawar merupakan salah satu kelompok yang memproduksi jamu dan kerupuk puli. Kerupuk puli yang dihasilkan memiliki ukuran ketebalan yang tidak seragam. Untuk usaha jamu bubuk permasalahannya adalah ampas dari bahan herbal belum termanfaatkan dengan baik. Hal ini perlu teknologi inovasi fortifikasi produk kerupuk puli dengan rempah dari hasil samping jamu bubuk dan perancangan alat pengiris kerupuk puli. Kegiatan ini bertujuan untuk meningkatkan nilai jual kerupuk puli. Metode: Kegiatan ini menggunakan pendekatan pelatihan dan pendampingan. Pelatihan terdiri dari pelatihan teknologi inovasi pengolahan kerupuk puli dengan fortifikasi rempah dan pelatihan pemasaran. Pendampingan dilakukan untuk meningkatkan nilai jual produk dengan meningkatkan daya saing kerupuk puli. Mitra kegiatan ini adalah KWT Mawar Desa Ketawang Karay Kecamatan Ganding Kabupaten Sumenep dengan jumlah anggota 42 orang. Hasil: Pelaksanaan kegiatan pengabdian kepada masyarakat ini telah dilaksanakan dengan baik tanpa halangan yang berarti. Tim pengabdian telah bekerjasama baik dengan kelompok mitra dalam peran aktifnya mendukung setiap kegiatan pelatihan serta pendampingan sehingga kegiatan berjalan sesuai harapan. Kesimpulan: Hasil dari kegiatan ini adalah peningkatan penjualan kerupuk puli sebesar 71% dan adanya peningkatan pengetahuan serta pemahaman mitra masyarakat sebesar 47,6-76,2% terhadap teknologi pengolahan kerupuk puli dengan fortifikasi rempah dan pemasaran digital marketing.
Determinant of Digital Transformation on MSME Creative Industry: A Confirmatory Factor Analysis Imam Darul Firmansyah; Herli, Mohammad; Ahmad Ghufrony
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1422

Abstract

The latest study highlights the importance of the role of digital transformation in increasing the competitiveness of micro, small, and medium enterprises (MSMEs). However, the complex interaction between factors influencing digital adoption in MSMEs in the creative economy sector is still unresearched, especially in developing countries. This study aims to investigate the determinants of digital transformation adoption among MSMEs, focusing on the relative influence of organizational, technological, and environmental factors. We use a quantitative approach by conducting a survey of 254 MSME owners and managers. The data was analyzed using confirmatory factor analysis (CFA) to assess the relationship between variables. Our findings reveal that organizational factors exert the strongest influence on digital transformation adoption, followed by technology factors. Environmental factors, while significant, show a relatively lower impact. This study contributes to a more diverse understanding of digital transformation in MSMEs by emphasizing the excellence of the organization's internal capabilities. Our study shows that policies aimed at driving digital adoption should prioritize strengthening organizational readiness alongside technology support.
Mediating Role of Knowledge and Moderating Role of Subjective Norm: Theory of Reasoned Action Approach to Keris Sumenep Hafidhah; Purwanto, Edy; Herli, Mohammad
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1634

Abstract

Keris is one of the objects of study that is very interesting to study. The research develops a model from the theory of reasoned action using knowledge variables as mediating and moderating variables and subjective norms as moderating variables. This research aims to determine the influence of attitude on purchase intentions, the influence of knowledge as a mediating and moderating variable, and subjective norms as a moderating variable. This study uses a quantitative approach. This research was conducted in Sumenep. The object used in this research is Keris. Two hundred respondents were taken using a purposive sampling method. Hypothesis testing was done using simple linear and hierarchical regression analyses for moderation and mediation tests. The findings of this research show that attitude has a significant effect on knowledge and consumer purchasing intentions. Consumer knowledge also has an important influence on purchase intention. The knowledge variable moderates and mediates the influence of attitude on consumer purchase intention. The subjective norm does not moderate the influence of attitude on purchase intention. This research concludes that attitude notably influences knowledge and intention to make purchases. Knowledge can moderate and mediate the influence of attitude on consumer purchase intentions. The subjective norm variable does not moderate the influence of attitude on purchase intention. This research provides additional studies regarding the TRA theory by adding the knowledge variable as a moderating variable and the subjective norms as moderating variables.
Literasi Laporan Keuangan Sederhana bagi Ibu Rumah Tangga Hafidhah, Hafidhah; Purwanto, Edy; Herli, Mohammad; Arifin, Miftahol; AR, M. Munir Syam
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1526

Abstract

Pagerungan Besar Village is one of the villages in the Sapeken District with outstanding natural resource potential. This community service activity is essential, as many housewives still require financial literacy, particularly in managing household finances effectively. Two primary issues are identified: the lack of understanding of financial reports and the inability to prepare them. This activity aims to educate housewives on the benefits of financial reporting and offer training on creating financial reports. The activity was conducted on Monday, October 7, 2024, with 20 housewives participating. The socialization and training were held at a resident's house located on Jl. H. Mohammad Said, Pagerungan Besar Village, Sapeken District, Sumenep Regency. The method used was deemed appropriate for addressing the existing problems. The program consisted of three stages: preparation, implementation, and evaluation. Based on the outcomes observed during the activity, there was a noticeable improvement in the participants' understanding of simple financial reporting.
Pengaruh Akuntansi Hijau Dan Kinerja Lingkungan : Analisis Bibliometrik Atiyah, Ummi Waqiatul; Herli, Mohammad
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26151

Abstract

This study is intended to identify recent research developments related to the topic of green accounting and its correlations with sustainability performance. The analysis was conducted using R Biblioshiny for initial visualization, and VOSviewer for research network mapping and topic clustering. The study involved at least 1684 documents published between 1991 and early 2024. The study found a progress in research related to green accounting and sustainability performance. According to affiliation and country, green accounting and sustainability performance research is dominated by China. There are ten clusters formed, such as sustainability and green economy, as well as sustainability performance and sustainability economy. This study provides researchers with an understanding of the dynamics of green accounting and sustainability performance research and suggests potential areas of emerging research. While this research appears to have been conducted thoroughly, it is limited by the coverage of the Scopus database, which may not include all relevant publications. The originality of this study lies in the use of a systematic bibliometric approach to analyze green accounting and sustainability performance, which has not been done in the previous literature.
MENYOAL PENYIMPANGAN PRINSIP SYARI’AH PADA LEMBAGA KEUANGAN SYARI’AH Syahril, Syahril; Moh. Baqir Ainun; Mohammad Herli
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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

Abstract

BPRS Bhakti Sumekar is a sharia financial institution achievers, but the sharia financial institution achievers don’t guarantee of full implementation of sharia principles. Some costemers of pembiayaan modal kerja say sharia financial institution practices isn’t much different from conventional practices. And the customers say he doesn’t know for sure the reason of the object do like that. This efent will lead to negative perceptions of the community without knowing the factors causing deviations on the principles of sharia.This research focus is tabungan barokah products because it’s the most sought product on saving’s customers. In addition, research is also done of deposito mudharabah products because it’s the largest source of funding in the object. Researchers also examine of pembiayaan modal kerja products with mudharabah contract because target of this products to UMKM according with the vission and mission of BPRS Bhakti Sumekar Sumenep to empower UMKM in Sumenep. The purpose of this study is (1) to knowing the implementation of sharia principles on BPRS Bhakti Sumekar Sumenep, and (2) to knowing the factors causing deviations on the principles of sharia on BPRS Bhakti Sumekar Sumenep. The research method used is qualitative with comparative approach. The author will collect data by observation, interview and documentation. Then the author will compare the data obtained with SAK Syari'ah and Fatwa DSN MUI. If the result of comparison is deviations on the principles of sharia, the author will investigate the factors causing deviations on the principles of sharia.The results from this research is show deviations on the principles of sharia in tabungan barokah products, deposito mudharabah products, and pembiayaan modal kerja product with mudharabah contract. The factors causing deviations on the principles of sharia on the object is competition between financial institutions, and factors to avoid losses and ensure the profit to be earned BPRS Bhakti Sumekar Sumenep.
Co-Authors Adi Soeprijanto Ahmad Ghufrony Ainor Rofiqie Aminullah Aminullah Aminullah Aminullah, Aminullah Aryo Wibisono Atiyah, Ummi Waqiatul Dian Altika Sari Edy Purwanto Eko Mulyadi Faisol Gunawan Gunawan, Faisol Hafidhah Hafidhah Hamidah, Hamidah Harus Laksana Guntur Iffan Maflahah Ika Fatmawati Pramasari Imam Abadi Imam Darul Firmansyah Khalilatun Nuraniyah Liyanto Liyanto Liyanto Liyanto liyanto, Liyanto M. Munir Syam AR Mahendra Wardhana, Mahendra Miftahol Arifin MIFTAHOL ARIFIN, MIFTAHOL Moh. Baqir Ainun Mohammad Hidayaturrahman Noerhalifah, Rohatina Norsain Norsain Nurul Fitriani Rizal Andi Sya’bana Sari, Dian Altika Suryani Dwi Kuswardhini Syahril Syahril Taufiqur Rahman Taufiqur Rahman, Taufiqur Zainullah, Moh.