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EVALUASI PENGELOLAAN KINERJA KEUANGAN BERBASIS ARUS KAS PADA PT.GUDANG GARAM Tbk Adrian Junaidar Handayanto; Akhmad Mukoffi; Elly Lestari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 6, No 2 (2018)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.085 KB) | DOI: 10.33366/ref.v6i2.1231

Abstract

Evaluasi laporan arus kas dapat memberikan kemajuan dalam perhitungan laporan arus kas dan memberikan informasi tentang perubahan-perubahan aktiva bersih sebuah perusahaan. Tujuan dari penelitian ini adalah untuk mengevaluasi pengelolaan kinerja keuangan pada PT. Gudang Garam Tbk. berbasis arus kas pada tahun 2013-2015. Penelitian dilakukan di Bursa Efek Indonesia, Jalan M.T Haryono 169, Malang, 65145 dengan dengan menggunakan metode deskriptif kuantitatif untuk evaluasi rasio liquiditas yaitu rasio lancar dan rasio quick. Hasil penelitian menunjukkan bahwa berdasarkan laporan arus kas PT. Gudang Garam Tbk. tahun 2013-2015, perusahaan ini sudah efisien dalam mengelola laporan laporan keuangan.
PENGARUH INDENPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT Ahmad Mukoffi; Yosepha Cristina Perawati; Sukarno Himawan Wibisono
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.3034

Abstract

This study aims to determine how the influence of independent variables and auditor professionalism on auditor performance. The type of data that has been used in this study was quantitative data with 60 samples of public accounting firms in East Java. The population in this study were 150 auditors using the purposive random sampling method obtained using a good questionnaire to be analyzed using SPSS version 26. The results of this study indicate that the independent variable and professionalism The independent variable shows a t-count value of 6.459 with a significance of 0.025 0.05, and the professionalism variable has a value of 3,460 with a significance of 0.000 which shows the effect on auditor performance. The auditor has a significant positive effect on the auditor's performance which shows that the independent and professional attitude of the auditor is an attitude that must be possessed by an auditor in carrying out an audit.
MODEL STRATEGI KPPS: LAPORAN BERBASIS DARING SEBAGAI PELAYANAN PERBANKAN SYARIAH DI INDONESIA DALAM MENGHADAPI KOMPETISI DI ERA INFORMASI DAN TEKNOLOGI Cakti Indra Gunawan; Ahmad Mukoffi; Sumarno Sumarno; Yayuk Sulistyowati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 6, No 2 (2018)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v6i2.1177

Abstract

Era informasi dan teknologi mendorong setiap pelaku perbankan di Indonesia baik perbankan konvensional maupun perbankan syariah untuk mempertahankan dan meningkatkan layanan kepada nasabah. Tujuan penelitian ini adalah 1) Menganalis pelayanan perbankan syariah keada nasabah di Indonesia 2)  Mengkaji sebuah model strategi berbasis laporan daring yang mampu meningkatkan layanan kepada nasabah. Data yang digunakan dalam metode penelitian menggunakan data primer yaitu wawancara 15 pimpinan BNI Syariah, BRI Syariah dan Mandiri Syariah di Kota Denpasar, Medan, Surabaya. Data sekunder diperoleh dari dari literatur baik buku, jurnal maupun laporan laporan resmi perbankan syariah. Adapun alat analsisis dengan menggunakan SWOT analysis dan comparation literature. Hasil penelitian menunjukkan bahwa 80% bank syariah di Indonesia masih memiliki kelemahan kurangnya maksimal dalam pelayanan nasabah, khususnya pemanfaatan informasi dan teknologi yang terintegrasi dalam one service report. Untuk itu peneliti memberikan sebuah usulan strategi baru berupa laporan daring KPPS (Keuangan, Produksi, Pemasaran dan Sumberdaya Manusia). Penemuan baru model Strategi KPPS dapat memberi kontribusi keilmuan pada keilmuan manajemen khususnya bidang manajemen perbankan syariah.
Pemberdayaan UMKM Telur Asin Melalui Sistem Akuntansi dan Strategi Pemasaran As'adi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.35

Abstract

Various parties responded to the economic situation in Indonesia. Each program is designed to address a certain issue, such as poverty. However, the proper approach to poverty alleviation has yet to be discovered. The lack of understanding of SME owners in various matters is one of the roadblocks to success in poverty alleviation efforts. One of the cases was found in salted egg SME owners’ lack of understanding on the accounting system in accordance with applicable standards. This situation has an impact on business continuity. It is necessary to empower them in the form of assistance and training for accounting systems for salted egg SMEs in Kecamatan Lowokwaru. The results of the community service show an increase in understanding of the accounting system and marketing strategy, which is hoped to help salted egg SMEs in the are grow in the future.
Pemberdayaan UMKM Telur Asin Melalui Sistem Akuntansi dan Strategi Pemasaran As'adi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.35

Abstract

Various parties responded to the economic situation in Indonesia. Each program is designed to address a certain issue, such as poverty. However, the proper approach to poverty alleviation has yet to be discovered. The lack of understanding of SME owners in various matters is one of the roadblocks to success in poverty alleviation efforts. One of the cases was found in salted egg SME owners’ lack of understanding on the accounting system in accordance with applicable standards. This situation has an impact on business continuity. It is necessary to empower them in the form of assistance and training for accounting systems for salted egg SMEs in Kecamatan Lowokwaru. The results of the community service show an increase in understanding of the accounting system and marketing strategy, which is hoped to help salted egg SMEs in the are grow in the future.
Pendampingan dan Pemulihan Trauma Pasca Erupsi Gunung Semeru Pada Masyarakat Desa Curah Kobokan dan Supit Urang Kabupaten Lumajang Yayuk Sulistiyowati; Sri Indah; Luh Dina Ekasari; Ahmad Mukoffi; Rizki Aprilia Dwi Susanti; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.37

Abstract

This community service was carried out to alleviate trauma and to maintain health protocols for the community in the refugee camps. In the camps, the communities see changes in their health and economic conditions. The program involved problem solvings through mentoring and trauma recovery assistance for mothers, fathers, children, and the elderly from Curah Kobokan Village and Supiturang Villang, Lumajang Regency. The aims of this service are to increase the frequency of psychological support provided to victims of the Mount Semeru eruption and to accelerate the community’s mental and economic rehabilitation. This assistance is critical because the community has gained some positive impacts such as feeling less burdened and their mental health is improving as a result of past mentoring and assistance activities.
Pendampingan dan Pemulihan Trauma Pasca Erupsi Gunung Semeru Pada Masyarakat Desa Curah Kobokan dan Supit Urang Kabupaten Lumajang Yayuk Sulistiyowati; Sri Indah; Luh Dina Ekasari; Ahmad Mukoffi; Rizki Aprilia Dwi Susanti; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.37

Abstract

This community service was carried out to alleviate trauma and to maintain health protocols for the community in the refugee camps. In the camps, the communities see changes in their health and economic conditions. The program involved problem solvings through mentoring and trauma recovery assistance for mothers, fathers, children, and the elderly from Curah Kobokan Village and Supiturang Villang, Lumajang Regency. The aims of this service are to increase the frequency of psychological support provided to victims of the Mount Semeru eruption and to accelerate the community’s mental and economic rehabilitation. This assistance is critical because the community has gained some positive impacts such as feeling less burdened and their mental health is improving as a result of past mentoring and assistance activities.
Pemberdayaan UMKM Kampung Pia Melalui Sistem Akuntansi dan Strategi Pemasaran Ahmad Mukoffi; Sukarno Himawan Wibisono; Hermi Sulasih; As'adi As'adi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.656 KB) | DOI: 10.53867/jpm.v1i2.28

Abstract

Rendahnya tingkat pendidikan yang dimiliki pemilik usaha berdampak pada kurangnya pengetahuan dan pemahaman terhadap sistem akuntansi yang berlaku khususnya SAK EMKM bagi UMKM. Hal ini menyebabkan kurang tepatnya penyusunan laporan keuangan sesuai standar yang berdampak pada sulitnya UMKM dalam mengukur jumlah biaya operasional yang dikeluarkan dan jumlah pendapatan yang diterima. Minimnya kemampuan UMKM dalam menentukan strategi pemasaran yang tepat merupakan permasalahan yang terjadi pada UMKM. Melalui pelatihan sistem akuntansi dan strategi pemasaran dapat memberikan pengetahuan dan pemahaman untuk pemberdayaan UMKM. Melalui pemberdayaan UMKM diharapkan dapat mengembangkan usaha
Pemberdayaan UMKM Kampung Pia Melalui Sistem Akuntansi dan Strategi Pemasaran Ahmad Mukoffi; Sukarno Himawan Wibisono; Hermi Sulasih; As'adi As'adi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.656 KB) | DOI: 10.53867/jpm.v1i2.28

Abstract

Rendahnya tingkat pendidikan yang dimiliki pemilik usaha berdampak pada kurangnya pengetahuan dan pemahaman terhadap sistem akuntansi yang berlaku khususnya SAK EMKM bagi UMKM. Hal ini menyebabkan kurang tepatnya penyusunan laporan keuangan sesuai standar yang berdampak pada sulitnya UMKM dalam mengukur jumlah biaya operasional yang dikeluarkan dan jumlah pendapatan yang diterima. Minimnya kemampuan UMKM dalam menentukan strategi pemasaran yang tepat merupakan permasalahan yang terjadi pada UMKM. Melalui pelatihan sistem akuntansi dan strategi pemasaran dapat memberikan pengetahuan dan pemahaman untuk pemberdayaan UMKM. Melalui pemberdayaan UMKM diharapkan dapat mengembangkan usaha
The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptiv Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2447

Abstract

The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptive, this research was conducted at the City Regional Revenue Agency. Malang is located on Jl. Major General Sungkono No. 82, Wonokoyo, Kec. Kedungkandanga, Malang City, East Java. Data collection techniques are interviews, documentation and observation, the data used are secondary and primary data, while the techniques in analyzing data are data reduction, PBB calculations. The results of this research state that there is an important relationship when implementing a policy in achieving revenue realization against a PBB revenue target and rural buildings as well as in offices and administrative management that makes the best payments and makes collections for PBB and BPPP.