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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Equity Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Religious and Cultural Studies Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Penelitian Inovatif Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENDAMPINGAN PENYUSUNAN PELAPORAN KEUANGAN PADA KELOMPOK USAHA KECIL DAN MENENGAH BROSEM SEMERU Gina Harventy; Siti Zubaidah; Masiyah Kholmi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i1.11174

Abstract

Financial statements are a means used by companies to communicate their activities and performance to stakeholders. Such is the case with UMKM Brosem. Financial reports are also prepared as a form of accountability of fund managers to "stakeholders. Among other groups of SMEs who are members of the UMKM Brosem and the government in the aspect of taxation. This community service activity is expected to provide benefits and provide outputs that can be sustained for the management of Brosem, especially in the aspects of preparing financial statements. So that managers can compile financial reports according to standards, tax calculations in accordance with tax provisions, as well as the determination of the cost of production that is accurate as a basis for determining the selling price. If the financial statements can be prepared properly, it is expected to be able to realize transparent and accountable governance. Based on observations and interviews agreed with the service program partners focused on solving problems related to the preparation of financial statements. Therefore it is necessary to assist in the preparation of financial reports in accordance with EMKM financial reporting standards. KEYWORDS: Brosem Semeru; SAK EMKM; UMKM.
PENDAMPINGAN MANAJEMEN USAHA PADA UKM SEPATU BERSIH DI MALANG Siti Zubaidah; Masiyah Kholmi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 2 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i2.12443

Abstract

This service was carried out in the clean shoe business group. The purpose of this service is to form / develop a group of people as prospective entrepreneurs who are economically independent with a specific target to be achieved is to provide assistance in business management, especially in the bookkeeping and sales system of UKM Clean Shoes in Malang. The partner in this service is UKM "Clean Shoes". Clean shoes is a brand of premium shoes treatment service provider that has been engaged in Malang since May 2014. The services offered include fast clean, deep clean, unionization, women care, recolour upper, recolour midsole, reglue, shoes sanitizer, customeshoe , and pick up delivery. The main problem of SMEs and agreed to be resolved first is that there is no good bookkeeping and sales system, The method used in solving partner problems is providing assistance and tutorials on bookkeeping and sales systems.    
Understanding on Leadership of Community Empowerment and Village of Good Governance of The Village Business Masiyah Kholmi; Diding Suhardi; Ahmad Waluya Jati
Indonesian Journal of Law and Economics Review Vol 7 (2020): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.094 KB) | DOI: 10.21070/ijler.2020.V7.463

Abstract

This study aims to understanding the good governance based on perspective of Head of Community and Village Empowerment Agency (DPMD). Informants in this research are the Head of Division, Section Head, and community economic business development staff who can represent the research unit in the understanding of good governance in DPMD Jombang Regency. The study was conducted with in-depth interviews with the help of a questionnaire. Data analysis using descriptive qualitative. The results of this study indicate that the Village-Owned Enterprises (BUMDes) are professionally managed, the BUMDes management has the capacity, is able to compile a master plan, understand business, governance refers to guidelines for establishing BUMDes based on Permendes and has Standard Operating Procedures (SOP). BUMDes is managed separately from the village government and there is not much interference from the village government, without being influenced by the pressures of other parties' policies, and can carry out their duties proportionally and can be accounted for. The principles of BUMDES governance include transparency, accountability, responsibility, independence, participation, effective and efficient, and sustainable.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Industri Barang konsumsi yang terdaftar di BEI periode 2017 - 2018): PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN SAHAM PUBLIK DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA (Studi Empiris pada Perusahaan Industri Barang konsumsi yang terdaftar di BEI periode 2017 - 2018) wirasandy wirasandy; Masiyah Kholmi; Riska Dwi Harventy
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Abstract This study aims to detemine the effect of probability, leverage, public share ownership and company age on the extent of voluntary disclosure. The type of data used in study is a secondary data source in the form of a company’s annual report. Data sources were obtained from the official website of the Indonesia Stock Eschange, namely www.idx.co.id and the websites of each company. The data collection technique is done using the documentation method. Data analysis techniques used descriptive analysis, the classic assumption test, multiple linear regression analysis and hypothesis testing using statistical tools SPSS V>24. Based on the result of the study, the authors can conclude that profitability, public share ownership dan age of the company affect the area of voluntary disclosure while leverage does not affect the area of voluntary disclosure. Keywords : Profitability, Leverage, Public Share Ownership, Company Age, Extensive voluntary disclosure.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONTRUKSI PADA CV. TARUNA Benny Saputra; Masiyah Kholmi; Endang Dwi Wahyuni
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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Abstract

Abstract: The purpose of this research is to analyze the Tecognition of income and expenses on the G.V. Taruna by adjusting its the method stated in the standard statement of financial accounting number 34. There are two methods of recognition of income in PSAK No. 34 namely the completed contract method and completion percentage method. The research method used is descriptive method with interview data collection techniques and documentation. Based on the results of data analysis shows war the recognition of income and expenses is not in accordance with financial accounting statement number 34 because in the recording of advances received by the company recorded as income and recording of costs incurred only during the project period only recorded in the daily cash book and the results of the recording have not been journalized,
ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX PADA PERBANKAN SYARIAH DI INDONESIA Ria Fatmasari; Masiyah Kholmi
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6940

Abstract

This study aims to analyze Islamic financial finance. This paper discusses the measurement of banking performance with Sharia Performance. Quantitative descriptive research that explains how the overall performance of Islamic banking. Another problem that is less than optimal is the distribution of zakat, as Islamic banks that has  succeeds in applying sharia principles are considered lacking in the management of zakat funds. The benefits of this research has to assist stakeholders in taught results and evaluation materials. 
ANALISIS PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL STUDI PADA PERUSAHAAN SUB SEKTOR INDUSTRI OTOMOTIF Masiyah Kholmi; Endang Dwi Wahyuni; Febri Heni
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13227

Abstract

The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el.  scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relatively In 2016, there were some attributes that not disclosed yet by a company, it was ’copyright’. There was no company that discloses all of the 36th components of IC in their annual report. The maximum number of the attribute that disclosed by a company was 31.
IbM USAHA PENGGILINGAN PADI Masiyah Kholmi
Studi Kasus Inovasi Ekonomi Vol. 1 No. 1 (2016)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4451

Abstract

Kedungbetik is an agricultural village and the majority ofthe farmer. Kedungbetik rural community with apopulation of approximately 6,842 person, that potential tomotivate H Taufiq to open a rice mill since 2008. Duringthis time, H. Taufiq financial records have not been doingwell. With such conditions, it is necessary to do thetraining and mentoring the preparation and financialreporting to determine the development of the business.The method used in training and financial reporting aretutorials and interactive method between instructor withpartners and performed assistance in the preparation offinancial statements.The results achieved in the implementation of scienceand technology program for Community (IbM) is activelyPartners financial records, but still a revenue receiptobtained from milled costs minus operating costs. Startingearly 2015 recording financial transactions in a moresystematic and informative, but the cost of electricity,machine depreciation, building and the car expensecomponents not yet included in the cost as a reduction ofrevenue.
Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2019 ) Masiyah Kholmi; Saskia An Nafiza
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.12998

Abstract

Latar Belakang: Salah satu yang masih menjadi perbincangan menarik di Indonesia di dalam perusahaan adalah isu sosial dan lingkungan. Fenomena tersebut sejalan dengan munculnya Peraturan Presiden No. 92 Tahun 2020 tentang Kementerian Lingkungan Hidup dan Kehutanan. Dengan demikian, informasi lingkungan yang disajikan dengan lengkap dan akurat akan menghasilkan kinerja lingkungan yang baik.Tujuan: Untuk menguji pengaruh penerapan Green Accounting dan Corporate Social Responsibility (CSR) terhadap Profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Metode Penelitian: Dengan menggunakan data sekunder, penelitian ini bersumber pada annual report serta sustainability report periode 2018- 2019. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2019 menjadi kriteria data yang diambil. Pengolahan dan analisis data menggunakan SEM-Smart Partial Least Square (PLS).Hasil Penelitian: Green Accounting tidak memiliki pengaruh terhadap profitabilitas, sedangkanCorporate Social Responsibility berpengaruh positif terhadap profitabilitas. Hasil ini membuktikan bahwa masih banyak perusahaan manufaktur yang menggunakan sebagian keuntungannya untuk kegiatan sosialnya. Namun banyak perusahaan tidak mengungkapkan biaya lingkungan mereka karena perusahaan tidak ingin rugi dengan menambahkan biaya lingkungan.Keterbatasan Penelitian: Tidak berpengaruhnya green accounting terhadap profitabilitas dimungkinkan karena proxy yang digunakan masih belum bisa mempresentasikan proxy yang sebenarnya dari green accounting. Proxy lainnya untuk mengukur green accounting dapat dijadikan sebagai kajian penelitian selanjutnya.Keaslian/Novelty Penelitian: Penelitian ini dimotivasi oleh masih banyaknya perusahaan manufaktur yang belum mengungkapkan CSR walaupun sudah terdaftar di Bursa Efek Indonesia.
ARE ACCOUNTABILITY AND TRANSPARENCY IMPORTANT IN MOSQUE FINANCIAL REPORTING? Masiyah Kholmi
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.23

Abstract

Abstrak – Pentingkah Akuntabilitas dan Transparansi dalam Pelaporan Keuangan Masjid?Tujuan Utama – Penelitian ini berupaya untuk mengkaji akuntabilitas dan transparansi pelaporan keuangan masjid.Metode – Penelitian  ini menggunakan metode in-depth interview. Adapun informan utama adalah pengurus dan jamaah masjid.Temuan Utama – Akuntabilitas disajikan dengan kesederhanaan dari susunan pengelola, pola pertanggungjawaban dan bentuk laporan keuangan. Transparansi masjid dilakukan dengan adanya sinergisitas masjid, masyarakat, dengan organisasi Islam. Kesederhanaan pelaporan keuangan masjid menjadi kunci dalam akuntabilitas dan transparansi masjid.Implikasi Teori dan Kebijakan – Kajian ini dapat membuka peluang adanya teori akuntabilitas keuangan masjid. Hasil kajian ini juga dapat menjadi masukan bagi pemerintah mengenai sistem transparansi dan akuntabilitas masjid.Kebaruan Penelitian – Temuan bahwa kesederhanaan laporan keuangan justru dapat menjadi penyelaras masjid dengan masyarakat dan organisasi Islam adalah suatu kebaruan dalam penelitian ini. Abstract – Are Accountability and Transparency Important in Mosque Financial Reporting?Main Purpose – This study seeks to examine the accountability and transparency of mosque financial reporting.Method – This research uses an in-depth interview method. The primary informants are the administrators and the congregation of the mosque.Main Findings – Accountability is presented with the simplicity of the management structure, accountability pattern and form of financial statements. The clarity of mosque financial reporting is the key to mosque accountability and transparency. Mosque transparency is carried out by synergizing the mosque, the community, and Islamic organizations.Theory and Practical Implications – This study can open up opportunities for an approach to mosque financial accountability. The results of this study can also be input for the Government regarding the mosque's transparency and accountability system.Novelty– The finding that the simplicity of financial statements can harmonize the mosque with Islamic communities and organizations is a novelty in this study.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Febri Heni Fernanda, Redithya Ega Fitri Wahyuningsih Fitrylia Luli Karina Gina Harventy Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Ismitaniar, Nuriska Afifa Jati , Ahmad Waluya K Drammeh, Lamin Karina, Fitrylia Luli Karmila Eka Putri Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Marsha Della Qaumullah Muh Faizal Anshori Muhammad Nizzam Zein Susadi Mursidi Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Saskia An Nafiza Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Thauziad, Silvia Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Widha Hutama, Dusty wirasandy wirasandy Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf