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All Journal Jurnal Akuntansi Multiparadigma TIJAB (The International Journal of Applied Business) Darmabakti Cendekia: Journal of Community Service and Engagements Akuntansi : Jurnal Akuntansi Integratif Biomolecular and Health Science Journal Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang E-JURNAL AKUNTANSI
Nurul, Mochammad
Department Of Business, Faculty Of Vocational Studies, Universitas Airlangga, Surabaya
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Engineering Immunology & microbiology Medicine & Pharmacology Neuroscience Public Health Social Sciences

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DIGITALIZATION IN FINANCIAL REPORTING AND MARKETING ON MICRO, SMALL AND MEDIUM ENTERPRISES AS A STRATEGY FOR ECONOMIC RECOVERY IN THE PANDEMIC PERIOD Riska Nur Rosyidiana; Rizka Miladiah Ervianty; Mochammad Nurul; Putri Marta Linduwati; Indri Nurisa Arda Rini; Laily Agustina Rahmawati
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 4 No. 1 (2022): JUNE 2022
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.68 KB) | DOI: 10.20473/dc.V4.I1.2022.16-22

Abstract

Background: Covid-19 pandemic has been attacking for more than a year. And since then, the pandemic not only attacked public health, but also attacked the economic sector. Micro, Small and Medium Enterprises (MSMEs) as the backbone of the economy are the most affected parties. One of the reasons is that the offline sales and marketing channels. The members of the East Java IKM Forum (FIJ) Bojonegoro Branch also face this problem. MSMEs as a 60% contributor of Indonesia's Gross Domestic Product (GDP), have a very important role in economic recovery. Support for this industry is not only the obligation of the government, but also the obligation of various parties such as the higher education institution. Objective: This community service aims to help the members of FIJ Bojonegoro Branch to transform into a digital ecosystem. Digitalization is not only in marketing, but also in financial reporting. Methods: Implementation of activities in 3 (three) stages, planning stage, implementation stage in the form of training and mentoring and evaluation stage. Results: This activity has encouraged 100% training participants to transform into a digital ecosystem and also helps MSME owners in optimizing the use of financial transactions applications and the use of marketing applications. Conclusion: MSME digitalization training and assistance is very useful in helping business owners evaluate business financial performance and carry out effective promotions, attracting attention and helping to bring products closer to customers.
Maximizing Millennial Students Role in Combating COVID-19 Hoaxes and Myths Astri Dewayani; Euvanggelia Dwilda Ferdinandus; Rizki Putra Prastio; Indah Fahmiyah; Amila Sofiah; Rodik Wahyu Indrawan; Mochammad Nurul; Gagas Gayuh Aji; Nanda Rachmad Putra Gofur; Siti Khaerunnisa; Dewi Sriani; Yankel Sena
Biomolecular and Health Science Journal Vol. 4 No. 1 (2021): Biomolecular and Health Science Journal
Publisher : Faculty of Medicine, Universitas Airlangga, Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/bhsj.v4i1.26910

Abstract

Introduction: Since the outbreak of Corona Disease-19 (COVID-19) spreads all over the world, various ways of health attempts have been conducted. However, overflowed information intertwines with mis/disinformation could raise public anxiety and stigma-related diseases. We aimed to assess the help of the young generation of millennials and Gen-Z whom are active college students in debunking hoaxes and myths of COVID-19 into their community.Method: The selected students were given a short course on COVID-19 basic information, prevention, and circulated myths. Later, they become ambassadors and actively educated via offline and online platforms. The impact of outspread information on audiences was investigated through a qualitative survey.Result: The knowledge of students were measured by pre- and post-test within the short course. Prior knowledge showed the least understanding part was prevention and myth of COVID-19. There was a significant improvement of knowledge in post-test after receiving seminar (p=0.0002). There were 97 respondents who filled the online survey that predominantly in young adulthood age. Respondent's insight was enhanced and they likely intend to spread the actual information to their surroundings.Conclusion: Appointing student as the spokesperson for health education can raise their social responsibility. Clarifying misinformation and health behaviour could be more influential within the same sharing community. In addition, the use of various online platforms could efficiently reach massive target, especially young ages.
MAKNA INVESTASI BERDASARKAN MENTAL ACCOUNTING DAN GENDER Mochammad Nurul; Hamidah Hamidah
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.17

Abstract

Abstrak – Makna Investasi Berdasarkan Mental Accounting dan GenderTujuan Utama – Penelitian ini berupaya Memahami fenomena mental accounting dan karakteristik gender dalam kegiatan investasi.Metode - Penelitian ini menggunakan metode fenomenologi  untuk memahami fenomena keputusan investasi sesuai dengan pengalaman masing-masing partisipan. Partisipan terdiri dari tujuh wirausahawan dengan jenis usaha yang berbeda antara satu sama lain.Temuan Utama - Wirausahawan memahami bahwa penganggaran merupakan suatu kewajiban ketika ingin melakukan investasi. Mereka berani melakukan pendanaan dengan hutang (kredit) untuk pendanaan barang tersier memiliki gender maskulin. Selain itu, mereka  secara hati-hati memiliki karakteristik gender feminim atau androgini dalam berinvestasi.Implikasi Teori dan Kebijakan – Ketika mental accounting dikaitkan dengan teori bem sex role inventory (BSRI), didapatkan bahwa wirausaha dengan gender maskulin berani untuk mengambil pendanaan kredit sedangkan gender feminim bersifat sebaliknya. Oleh karena itu, perusahaan pemberi dana harus mempertimbangkan BSRI dalam memberikan pendanaan.Kebaruan Penelitian - Tulisan ini mengungkap fenomena mental accounting dan gender masing-masing partisipan dalam mengambil keputusan investasi. Abstract – The Meaning of Investment Based on Mental Accounting and GenderMain Purpose - This research seeks to understand the phenomenon of mental accounting and gender characteristics in investment activities.Method - This research uses phenomenological methods to understand the phenomenon of investment decisions according to each participant's experience. The participants consisted of seven entrepreneurs with different types of business from each other.Main Findings - Entrepreneurs understand that budgeting is an obligation when they want to invest. They dare to do funding with debt (credit) to finance tertiary goods that have a masculine gender. In addition, they carefully have feminine or androgyny gender characteristics in investing.Theory and Practical Implications – When mental accounting is associated with the theory of sex role inventory (BSRI), it is found that entrepreneurs with masculine gender dare to take credit funding while feminine gender is the opposite. Therefore, lending companies must consider BSRI in providing funding.Novelty - This research reveals the mental accounting and gender phenomena of each participant in making investment decisions. 
Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ Firmandani, Wahyu; Arizendy Dewi Fortuna; Mochammad Nurul
TIJAB (The International Journal of Applied Business) Vol. 8 No. 1 (2024): APRIL 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v8.I1.2024.47402

Abstract

Background: In manufacturing companies, determining the cost of goods manufactured is more complex than in service and trading companies, considering that the production cost structure consists of direct raw material costs, direct labor costs, and factory overhead. In identifying the imposition of three components of production costs, the most difficult component to trace is factory overhead because, in determining factory overhead, various approaches and assumptions must be chosen as cost drivers, so it needs the right approach and assumptions for CV XYZ to achieve company performance. Objective: This study seeks to analyze the intricacies of factory overhead calculations under activity-based costing in comparison to the traditional plantwide rate approach used by CV XYZ, which utilizes production units as cost drivers. Method: The method used in this research is a case study on CV XYZ with interviews and documentation as data collection techniques. Interviews were conducted with accounting staff and heads of accounting departments through unstructured interviews. Documentation is carried out based on 2020 financial information. Results: The results of the analysis explain that the calculation of factory overhead applied, production costs, cost of goods manufactured (COGM), and cost of goods sold (COGS) calculated using the plantwide rate approach (production units as cost drivers) shows undercosts when compared to the activity-based costing system, so that the recognized profit is greater than it should be. The implications of undercosts cause information on the income statement to be unreliable, considering that the company has a variety of products and activities related to the production process Conclusion: The activity-based costing system uses more than one cost driver; thus, the activity-based costing system is a more accurate method to be applied by CV XYZ, which has product diversification. Keywords: Factory overhead applied, plantwide rate, activity-based costing system, profit and loss.
Digital financial literacy: Leveraging QR code technology for effective cash flow management in MSMEs Rosyidiana, Riska Nur; Nurul, Mochammad; Firmandani, Wahyu; Kurniawan, Shafi Wijdan
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i1.14475

Abstract

Effective management of cash flow is an essential element in sustaining and expanding Micro, Small, and Medium Enterprises (MSMEs). Inadequate financial recording and minimal digital financial literacy contribute to the challenges faced by many MSMEs in Indonesia in managing their cash flow. This program explores the capacity of QR Code technology, specifically the Quick Response Code Indonesian Standard (QRIS), to improve the management of cash flow in MSMEs. The objective of the study was to adopt QRIS as a digital payment system in order to enhance cash flow efficiency. A training and mentorship program was carried out for 30 MSMEs associated with the East Java IKM Forum. The program followed a five-stage approach, which included planning, execution, evaluation, feedback, and sustainability program. The findings demonstrate a notable enhancement in the digital financial literacy of the participants after the session. The integration of QRIS into the daily operations of MSMEs facilitated more efficient cash flow management and expanded consumer outreach. The implementation of QRIS technology shown its efficacy in enabling financial monitoring and broadening commercial prospects for MSMEs.
Pengaruh Jumlah Pengunjung, Ulasan Produk, Reputasi Toko Dan Status Gold Badge pada Penjualan Dalam Tokopedia Mochammad Nurul; Noorlailie Soewarno; Isnalita Isnalita
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p14

Abstract

This study aims to find out the influence of some items in Tokopedia's product pages (product popularity, customer reviews, store reputation, and gold badges) toward sales. We were using quantitative as the research design, descriptive research analysis and correlation category. We collect data and tested it using the multiple regression analysis method with SPSS version 21. The results show that product review is the most important variable than other variables such as popularity, reputation, and gold merchants. Keywords : C2C, Marketplace, Online, Sales, Tokopedia
Learning Goal Orientation (LGO) and Mentor Function Effect on Entrepeneurship Self-Efficacy in Medium Small Enterprises Bojonegoro Eriani, Izmi Dwira; Nurul, Mochammad; Rosyidiana, Riska Nur; Chen, Yanning
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.50038

Abstract

Background: The role of an entrepreneur's internal dispositions and external support mechanisms in influencing self-efficacy remains a subject of keen interest. The Bojonegoro region, with its unique entrepreneurial landscape, provides a rich context for such exploration. Objective: To unravel the intricate relationships which shape an entrepreneur's self-efficacy, focusing primarily on the contributions of Learning Goal Orientation (LGO) and Mentoring Function (MF). Method: A questionnaire-based approach was employed targeting 30 small and medium-sized enterprises (SMEs) in Bojonegoro, using the purposive sampling method. The gathered data was meticulously analyzed using SPSS's 25th edition under multiple linear regression analysis. Results: Findings highlighted the significant positive effect of LGO on Entrepreneur Self-Efficacy. While MF alone did not directly influence self-efficacy, its combined effect with LGO showcased a synergistic positive impact. Conclusion: The research underscores the importance of both an entrepreneur's learning mindset and effective mentoring in shaping self-efficacy. Emphasizing these factors can offer a  more holistic approach to entrepreneurial training and development programs, especially in regions akin to Bojonegoro. Keywords: Entrepreneur Self-Efficacy, Learning Goal Orientation (LGO), Mentoring Function (MF), Small and Medium-sized Enterprises (SMEs)
FINANCIAL STATEMENT ANALYSIS AND COMPANY PROFILE: ENHANCING MSMES CAPACITY TOWARDS INTERNATIONAL LEVEL: ANALISIS LAPORAN KEUANGAN DAN PROFIL PERUSAHAAN: PENINGKATAN KAPASITAS UMKM MENUJU LEVEL INTERNASIONAL Nur Rosyidiana, Riska; Miladiah Ervianty, Rizka; Nurul, Mochammad; Nirwana Santy, Afrisa
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 6 No. 1 (2024): JUNE 2024
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V6.I1.2024.91-97

Abstract

Background: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economic landscape of a nation. A combination of support from multiple stakeholders can enhance the capacity of MSMEs to effectively fulfill their role. MSMEs have the potential to foster growth not only within local communities but also on a global scale. The ability of the firm's owner to analyze financial statements and build a comprehensive company profile may facilitate the start of internationalization efforts. Objective: The primary objective of this community service initiative is to enhance the knowledge and competencies of business owners in the areas of financial statement analysis and company profile preparation. Method: The training activities are conducted utilizing the pedagogical approach of lectures and interactive focus group discussions. Mentoring activities encompass practical exercises such as the analysis of financial reports and the preparation of business profiles. The data collection process involved the execution of pre-test and post-test, questions and answers, and the completion of activity evaluations by participants. Results: According to the findings, participants' knowledge and skills in assessing financial reports and developing business profiles improved. Conclusion: Financial statement analysis and the creation of company profiles are critical components that cannot be overlooked for MSMEs seeking to compete globally. Financial statement analysis is the fundamental instrument for making informed business decisions, whereas company profiles are visual representations and pictures that help a company develop a strong identity in the global market.
CORPORATE GOVERNANCE IMPLEMENTATION ON CORPORATE VALUE IN INDONESIA AND MALAYSIA SHARIA BANKS Nurul, Mochammad; Alief, Jeffits Khusnu; Subekti , Gemelthree Ardhiatus
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2163

Abstract

Islamic banking has experienced rapid growth in Southeast Asia. Islamic Social Reporting (ISR) integrates Islamic values to demonstrate banks' compliance with religious standards. This study analyzes ISR disclosure's mediating role between corporate governance mechanisms and firm value in Islamic banking. Using panel data from 2014-2020 from 12 Indonesian and 15 Malaysian Islamic banks (168 company-year observations), we employ ordinary regression analysis to analyze how board size, board independence, Sharia supervisory board size, audit committee size, and audit committee meeting frequency affect corporate value through ISR disclosure. Board size and independence significantly affect firm value, with ISR as partial mediator, showing these mechanisms enhance value through stakeholder trust. The Sharia supervisory board size impacts both ISR disclosure and firm value, with ISR partially mediating, indicating effective oversight enhances value through direct supervision and ethical reporting. The audit committee size and meeting frequency increase ISR disclosure, with ISR fully mediating their relationship with firm value, suggesting audit committees influence value through improved social reporting rather than direct market effects. These results show governance mechanisms operate differently requiring tailored strategies to optimize social responsibility and financial performance.
IMPROVING CIRCULAR ECONOMY THROUGH TRAINING ON FINANCIAL DIGITALIZATION AND ECO-FRIENDLY PACKAGING: MENINGKATKAN EKONOMI SIRKULAR MELALUI PELATIHAN DIGITALISASI KEUANGAN DAN KEMASAN RAMAH LINGKUNGAN Firmandani, Wahyu; Eriani, Izmi Dwira; Ervianty, Rizka Miladiah; Damayanti, Aurellia Nydia; Firdah, Diana Aulia; Nurul, Mochammad
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 2 (2025): DECEMBER 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I2.2025.218-226

Abstract

Background: MSMEs in Gresik Regency, particularly members of the Gresik Business Pioneer Community (KPUG), face challenges due to the continued use of manual financial records and non-environmentally friendly packaging, which limit access to financing and contribute to increased plastic waste. Objective: This community service initiative aimed to enhance the managerial capacity of MSMEs through financial digitalization and to promote the use of eco-friendly packaging as part of a green marketing strategy toward a smart and sustainable city. Method: The program was implemented in five stages: (1) socialization to raise awareness, (2) technical training based on partner needs, (3) application of technology through the use of automatic cash registers and biodegradable packaging, (4) continuous mentoring, and (5) evaluation using pre-tests, post-tests, and satisfaction surveys. Results: The program significantly improved participants’ competencies in digital financial management and the adoption of eco-friendly packaging. The average post-test score was 94, with all participants scoring above 80. Participant satisfaction averaged 4 out of 5. Conclusion: The activity effectively strengthened MSMEs’ managerial and marketing capacities, enhanced their access to financing opportunities, and supported circular economy practices aligned with environmental sustainability.
Co-Authors Alief, Jeffits Khusnu Arizendy Dewi Fortuna Astri Dewayani Chen, Yanning Damayanti, Aurellia Nydia Eriani, Izmi Dwira Ervianty, Rizka Miladiah Ervianty, Rizka Miladiah Ferdinandus, Euvanggelia Dwilda Firdah, Diana Aulia Gagas Gayuh Aji, Gagas Gayuh Hamidah, Hamidah Indah Fahmiyah Indri Nurisa Arda Rini Isnalita Kurniawan, Shafi Wijdan Miladiah Ervianty, Rizka Nanda Rachmad Putra Gofur Nirwana Santy, Afrisa Noorlailie Soewarno Putri Marta Linduwati Rahmawati, Laily Agustina Rizki Putra Prastio Rodik Wahyu Indrawan Rosyidiana, Riska Nur Siti Khaerunnisa Sofiah, Amila Sriani, Dewi Subekti , Gemelthree Ardhiatus Wahyu Firmandani Yankel Sena