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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Profita : Komunikasi Ilmiah Akuntansi Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Akuntansi AKUNESA Jurnal Pengabdian Masyarakat "Wiryakarya" Buletin Pemberdayaan dan Pengembangan Masyarakat
Abd Rohman Taufiq
Universitas PGRI Madiun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Implications of Good Corporate Governance and Cost Efficiency on Islamic Social Reporting (Case Studies on Islamic Banking Companies in Indonesia) Abd Rohman Taufiq; Juli Murwani; Jenizar Utami
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.561

Abstract

The Islamic banking industry in Indonesia is experiencing very strong growth with the potential for Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The issue of increasing Corporate Social Responsibility (CSR) sustainability disclosure has made the issue of Islamic Social Reporting a reality. (ISR) is also increasing. This study aims to examine the effect of Good Corporate Governance and cost efficiency on Islamic social reporting (ISR). The type of data in this study uses panel data taken using a time span of five years from the 2014-2020 period. The analysis technique used consists of classical assumption test, multiple linear regression analysis test and partial test (t). The results show that Good Corporate Governance has a negative and significant effect on Islamic Social Reporting (ISR). Meanwhile, cost efficiency has no effect on Islamic Social Reporting (ISR).
Pelatihan Akuntansi Hijau Pada Kelompok Pemuda Kanigoro Abd Rohman Taufiq; Gati Silaturahmi
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 1, No 02 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v1i02.13195

Abstract

Abstrak Permasalahn lingkungan kini telah menjadi isu global, salah satunya adalah pengguna plastik secara berlebihan. Pengguna plastik dalam kehidupan moren terlihat sangat pesar sehingga menyebabkan tingkat ketergantungan manusia pada plastik semakin tinggi. Oleh karena itu tim pengabdi memberikan solusi dengan mengadakan pelatihan akuntansi hijau pada kelompok pemuda kanigoro yang bertujuan untuk pengelolahan sampah plastik memiliki nilai ekonomis yang tinggi di kalangan masyarakat. Metode yang yang digunakan pada abdimas ini adalah ceramah, tutorial, dan contoh kasus masalah akuntansi hijau.Kata Kunci: Sampah Plastik, Akuntansi Hijau, Peduli Lingkungan.
PENGUATAN JIWA ENTERPRENEUR PADA PENGUSAHA MUDA DALAM MENJAGA KEBERLANJUTAN USAHA Moh. Ubaidillah; Anny Widiasmara; Juli Murwani; Abd. Rohman Taufiq
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 3, No 02 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v3i02.20586

Abstract

Pengusaha di Indonesia tergolong belum memenuhi standar karena pendapatan perkapita masih rendah jika di bandingkan dengan negara maju. Salah satu contoh pengusaha muda di kota Madiun, berdasarkan hasil survey menunjukkan bahwa entrepreneur belum memebuh standar. Hal ini dikarenakan pengetahuan jiwa entrepreneur dan manajemen usaha masih belum memahami. Oleh karena itu, perlu adanya kegiatan pengabdian kepada masyarakat dengan memberikan materi tersebut. Tujaun pengabdian kepada masyarakat ini adalah memahami jiwa entrepreneur dan manajemen usaha. Metode yang dilakukan dalam Pengabdian Kepada Masayarat ini melalui beberapa tahap, yaitu persiapan, penyusunan materi, perencanaan dan pelaksanaan kegiatan (Identifikasi masalah, survey lapangan, tinjauan pustaka, penyusunan materi, pelaksanaan kegiatan dan laporan pelaksanaan. Peserta kegiatan ini adalah pengusaha muda di kota Madiun. Berdasarkan pengamatan, wawancara dan melakukan tanya jawab kepada perserta selama kegiatan berlangsung, kegiatan ini memberikan hasil yaitu memberi motivasi dan semangat kepada para pengusaha muda untuk menjalan usahanya, meningkatkan kreativitas dan inovasi khususna memberi pengatahuan tentang pentingnya keberlanjutan usaha.Kata Kunci: Jiwa Entrepreneur, Manajemen Usaha Keberlanjutan Usaha.
Peran Mediasi Manajemen Laba Diantara Struktur Modal Dan Kinerja Keuangan Nik Amah; Abd. Rohman Taufiq; Adhelia Oktavian Putri Diyanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.27712

Abstract

Purpose: This study aims to analyze the effect of capital structure on financial performance mediated by earnings management. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken using purposive sampling to obtain 22 food and beverage subsector companies registered on the IDX during the 2017-2021 period. So, the total observations data is 110. The research analysis techniques using path analysis consist of statistic-t test and sobel test. Findings: The results showed that capital structure has a significant negative effect on financial performance, capital structure has no effect on earnings management, earnings management has no effect on financial performance, and earnings management cannot mediate between capital structure and financial performance. Practical implications: If the company's debt is getting higher, it will cause a real decrease in financial performance. However, agent financing originating from the capital structure can prevent earnings management actions so that these actions do not sufficiently affect financial performance. Originality/value: There are still limited research references regarding capital structure on financial performance mediated by earnings management. This research develops previous research by exploring earnings management with modified Jones measurements in the mediation model.
An Nahl Group's Honey Sales Assistance Through E-Commerce Shopee Abd Rohman Taufiq
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 1 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i1.22199

Abstract

Electronic commerce (E-commerce) can be described as the process of meeting sellers and buyers to conduct a transaction via the internet. The advantages of using Shopee's e-commerce media make it easier for business actors to do marketing easily and cheaply, reach unlimited consumers and potential business growth in the future. MSME Madu An Nahl Group marketing uses a word of mouth system and only to the surrounding environment so they have not used digital/online marketing. The abdimas program assistance aims to provide knowledge and training to Madu An Nahl Group in creating an online store and how to apply it to online buying and selling activities at Shopee e-commerce. The method in this mentoring program uses the Asset Based Communities Development (ABCD) method by prioritizing the utilization of existing assets and potentials in the vicinity of the Madu An Nahl Group MSME. The results of the abdimas mentoring activities at MSMEs Maadu and Nahl Group have produced an online store in the Shopee application for each store member in the shopee application, which is used as a means of buying and selling production goods. The products that have been created are in the form of handicrafts such as home decor, dry seblak and other branded products that can be sold freely
The Role of Balance Scorecard and Management Information Systems in Decision Making Through Company Performance Khaidar, Akromul; Taufiq, Abd. Rohman
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p138-144

Abstract

This study aims to analyze the Implementation of Balance Scorecard (BSC) and Management Information System on investment decision making through company performance. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to investment decision making through company performance, while Management Information System (MIS) supports the decision-making process by providing accurate and relevant information. The results of the study indicate that Key Performance Indicators (KPI) and MIS indicators have a significant influence on investment decision making, while performance assessment is unable to mediate BSC and MIS in investment decision making. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to decision making, while MIS supports the decision-making process by providing accurate and relevant information. Effective BSC and MIS indicators can improve the quality of more accurate and comprehensive investment decisions. The implications of this study support the importance of integrating both tools in strategic decision making in companies.
Pengembangkan Sumber Daya IPTEK dan Administrasi Akuntansi Abd Rohman Taufiq
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 1 No. 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/bppm.v1i1.13091

Abstract

Perguruan tinggi sebagai instansi pendidikan yang memiliki peran dalam upaya untuk pengembangan Sumber Daya Manusia (SDM). Agar peran tersebut berjalan baik, maka SDM perguruan tinggi harus memiliki kualitas yang unggul. SDM yang dimiliki oleh perguruan tinggi adalah dosen yang merupakan salah satu komponen esensial suatu sistem pendidikan. Hasil pengabdian adalah memberikan pengetahuan dalam Menyusun laporan keuangan dengan maksimal dalam memperoleh hasil yang signifikan
Good Corporate Governance and Profitability on Accounting Conservatism Lin Oktris; Abd. Rohman Taufiq; Dimas Hasan Samudera; Maisarah Mohamed Saat
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p345-359

Abstract

Introduction / Main Objectives: This study examines the effect of good corporate governance mechanisms, consisting of institutional ownership, managerial ownership, and independent commissioners, and profitability on accounting conservatism, with leverage as a moderating variable. Methods: The study uses a quantitative approach with secondary data drawn from financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. A purposive sampling method yielded 31 companies with 93 total observations. Hypotheses were tested using moderated regression analysis with the absolute difference method, processed through SPSS version 26. Results / Findings: The results show that institutional ownership has a significant positive effect on accounting conservatism, while managerial ownership, independent commissioners, and profitability do not produce significant effects. With respect to the moderating role of leverage, the results show that leverage significantly strengthens the positive effect of institutional ownership on accounting conservatism. Leverage does not, however, significantly moderate the effects of managerial ownership, independent commissioners, or profitability on accounting conservatism. Conclusion: These findings indicate that the moderating function of leverage is selective, operating only through governance mechanisms that already demonstrate a direct monitoring effect on accounting conservatism.
What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Abd. Rohman Taufiq; Lin Oktris; Maisarah Mohamed Saat
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
Profitability, Earnings Management, and Corporate Social Responsibility in Environmental Accounting Moderates Good Corporate Governance Abd Rohman Taufiq; Ninik Srijani; Siti Aisyah; Wiko Widura
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p111-125

Abstract

Backgrounds: Taxes as a source of funding to increase economic growth and national development. Objectives: This study aims to determine the effect of profitability, earnings management, and Corporate Social Responsibility on environmental accounting moderating Corporate Governance. Methods: The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample of this study used a purposive sampling technique totaling 196 companies. The data analysis method used multiple regression analysis and moderated regression analysis. Results: The results of this study indicate that 1) profitability affects environmental accounting, 2) earnings management does not affect environmental accounting, 3) Corporate Social Responsibility does not affect environmental accounting, 4) Corporate Governance cannot moderate profitability on environmental accounting. 5) Corporate Governance can moderate earnings management on environmental accounting, and 6) Corporate Governance can moderate Corporate Social Responsibility on environmental accounting.
Co-Authors Achmad Iqbal Adhelia Oktavian Putri Diyanto Aglis Andhita Hatmawan, Aglis Andhita Akromul Khaidar Anny Widiasmara Aviyanti, Richo Diana Dimas Hasan Samudera Erga Armela Febrianti Gati Silaturahmi Jenizar Utami Juli Murwani Juli Murwani Kusno, Hendra Sanjaya Lin Oktris Lin Oktris M. Iswahyudi Maisarah Mohamed Saat Maisarah Mohamed Saat Moh. Ubaidillah Nik Amah Ninik Srijani, Ninik Siami Romadhini Siti Aisyah Wijayani, Dahyang Ika Leni Wiko Widura Yani Yani Yunita Futui Trianti