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Pengembangan Usaha Jamur Tiram Melalui Diversifikasi Produk Jamur Crispy di Batealit Jepara M. Sagaf; Desti Setiyowati; R. H. Kusumodestoni; Solikhul Hidayat
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.226

Oyster mushroom production in Mindahan Kidul Village has the potential to be developed and has high economic value. The prospect of developing the oyster mushroom business is quite large which can be seen from the environmental conditions located on the slopes of Mount Muria and the availability of raw materials for planting media that are easily obtained from abundant sawdust. Partners in the service activity program are MSME AJJ Oyster Mushroom Mindahan Kidul which has problems producing baglog and oyster mushrooms that have not been able to become one of the main sources of income. The products produced are F2 mushroom seeds, baglog, and fresh oyster mushrooms. Beside that, the packaging design is still simple and does not have conventional labels and marketing and inadequate production facilities. The purpose of this community service activity is to provide training and assistance to AJJ Oyster Mushroom partners to develop an oyster mushroom product business as a superior product for the Jepara area. The implementation method uses Participatory Rural Appraisal (PRA). The results of community service activities in the form of PPPUD have carried out various forms of training and assistance to partners. The development of the oyster mushroom product business that has been carried out is the processed crispy oyster mushroom "ROOMPY" and has a PIRT permit. The establishment of a website with the url address: ajjjamurjepara.com, Instagram account “AJJ Mushroom Jepara”, Facebook account “ajj_jamur_tiram_jepara” and shopee account “AJJ Mushroom Oyster” has increased revenue by around 50%.

PENDAMPINGAN UMKM JAMUR TIRAM CRISPY â€œROOMPYâ€™ DALAM UPAYA PENINGKATAN PENJUALAN Muhammad Sagaf; Desti Setiyowati; R H Kusumodestoni; Solikhul Hidayat
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1318

UMKM AJJ Jamur Tiram adalah pembudidaya yang mengolah jamur tiram menjadi produk olahan jamur crispy â€œRoompyâ€ yang terletak di desa Mindahan Kidul kecamatan Batealit kabupaten Jepara. Jamur tiram (Pleuretus sp.) merupakan salah satu jenis jamur konsumsi yang bernilai ekonomis tinggi, disukai masyarakat dan memiliki manfaat yang baik bagi kesehatan. Permasalahan yang dihadapi mitra adalah manajemen keuangan masih dilakukan secara manual belum menggunakan aplikasi keuangan, pemasaran produk yang masih terbatas dan menjadi kelemahan bagi usahanya. Metode yang digunakan dalam program pengabdian masyarakat adalah sosialisasi, penyuluhan, pelatihan dan pendampingan. Hasil kegiatan yang dilakukan menunjukkan perlunya pendampingan pada mitra dalam mengolah jamur crispy varian rasa dan stik jamur, penggunaan website pemasaran (e-commerce) dengan nama website ajjjamurjepara.com., peningkatan pangsa pasar 20% dan perluasan wilayah pemasaran, mitra telah mengikuti berbagai pameran berskala lokal dan nasional diantaranya Pameran di Politeknik Balekambang Jepara, Pameran DPW DPUPR Jepara, Pameran Karya dan Gelar UMKM Jepara Bangkit, Pameran Pekan UMKM Kudus, Pameran Pasar Apung Banjir Kanal Barat Semarang dan Pameran Yogyakarta Kreatif Expo.Â Abstract. mushrooms into processed "Roompy" crispy mushrooms located in Mindahan Kidul village, Batealit district, Jepara district. Oyster mushroom (Pleuretus sp.) is one type of mushroom consumption that has high economic value, is liked by the community and has good health benefits. The problems faced by partners are that financial management is still done manually, has not used financial applications, product marketing is still limited and becomes a weakness for its business. The methods used in the community service program are socialization, counseling, training and mentoring. The results of the activities carried out indicate the need for assistance to partners in processing flavored crispy mushrooms, the use of a marketing website (e-commerce) with the website name ajjjamurjepara.com., an increase in market share of 20% and expansion of marketing areas, partners have participated in various local scale exhibitions and The national exhibitions include the Exhibition at the Balekambang Jepara Polytechnic, the Jepara DPUPR DPW Exhibition, the Jepara Bangkit MSME Exhibition and Title, the Kudus MSME Week Exhibition, the Semarang West Flood Canal Floating Market Exhibition and the Yogyakarta Creative Expo Exhibition.

Pengaruh Leverage, Profitabilitas, Dan Arus Kas Operasi Terhadap Earning Per Share Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 solikhul hidayat; Dian Mutia Maryani; Moch Aminnudin
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.483

This study aims to determine how much earning per share or earnings per share given by the company which is calculated from the leverage, profitability and operating cash flow. This study uses three independent variables consisting of leverage, profitability and operating cash flow and the dependent variable, namely earnings per share. This type of research is quantitative research. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used was purposive sampling method and the data analysis method used was the classical assumption test, hypothesis test and multiple linear regression using the SPSS 25 assistance program.The results showed that the profitability had a positive and significant effect on earnings per share. Meanwhile, leverage and operating cash flow have no effect on earnings per share

Dampak Profitabilitas, Leverage, Ukuran Perusahaan Dan Kesempatan Bertumbuh Terhadap Earning Response Coefficient Norotus Sa'diyah; Siti Aliyah; Subadriyah; Solikhul Hidayat
Jurnal Rekoginisi Ekonomi Islam Vol. 2 No. 01 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v2i01.365

This study aims to determine the effect of profitability, leverage, company size and growth opportunities on the earning response coefficient of mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The data used in this research is secondary data. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used purposive sampling technique which was selected based on predetermined criteria, so that a sample of 55 data was obtained. The method used in this research is multiple linear regression analysis. This study uses a tool that is IBM SPSS Statistics 20 software program. The results of this study indicate that profitability has a significant positive effect on the earning response coefficient, leverage has a significant negative effect on the earning response coefficient, company size and growth opportunities have no effect on the earning response coefficient.

PENGARUH EFISIENSI, KEMUDAHAN, DAN KEAMANAN INFORMASI TERHADAP MINAT MENGGUNAKAN APLIKASI FINTECH Fikri Akbar; Sakum; Solikhul Hidayat
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 02 (2022): JESPB Edisi Oktober 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i02.597

This study aims to determine how the effect of efficiency, convenience, and information security on interest in using fintech applications. The population of this study were students of the Faculty of Islamic Religion, Pelita Bangsa University with a sample of 130 people. Primary data obtained from respondents via Google Docs. The sampling technique used was purposive sampling method and the analytical technique used was multiple linear regression test. The results showed that the efficiency variable had a positive and significant effect on interest in using fintech applications. The convenience variable has a positive and significant effect on interest in using fintech applications. And the information security variable has a positive and significant effect on interest in using fintech applications. And from the results of the determination test, it can be stated that efficiency, convenience, and information security have a simultaneous effect on interest in using fintech applications.

Optimalisasi Pemanfaatan Limbah Bonggol Jamur Tiram Dalam Upaya Peningkatan Varian Produk Unggulan Pada AJJ Jamur Jepara Kusumodestoni, R Hadapiningradja; Sagaf, M; Setiyowati, Desti; Hidayat, Solikhul
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 1 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i1.2030

Utilization of oyster mushroom weevil waste is an effort to add superior product variants, processed mushrooms are intended as an effort to increase sales turnover at AJJ Mushrooms Jepara. For the waste to be useful again, it is necessary to optimize it through the utilization of oyster mushroom waste into processed mushroom sticks. This assistance needs to be carried out to reuse oyster mushroom hump waste which was previously only used for additional animal feed and increase the selling value of processed waste. The method used in this community service is the Assed Based Community Development ABCD method through the activities of providing assistance and training through outreach, practice, and demonstrations to partners starting from the preparation of materials in the form of mushroom cob waste, other supporting materials, equipment, resource persons whom are some expert in processing food ingredients followed by outreach activities, practice, and direct assistance to partners. The result of mentoring the utilization of oyster mushroom weevil waste is in the form of mushroom sticks that are crispy and delicious to events that they can increase product variants selling processed mushrooms and increase the number of sales turnover at AJJ Jepara Oyster Mushrooms.

Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Perspektif Maqashid Syariah Hidayat, Solikhul; Saiban, Kasuwi; Nurfadilah, Nurfadilah; Munir, Misbahul
Invest Journal of Sharia & Economic Law Vol. 2 No. 1 (2022): INVEST - Vol. 2 No. 1 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v2i1.3663

Accounting as a complement (tahsiniyat) can turn into a necessity (hajiyat) at the maqashid level. Maqashid sharia is not the most decisive factor in giving birth to sharia economic products that can play a dual role as a tool of social control and socio-economic engineering to realize human benefit, sharia maqashid can provide philosophical and rational dimensions to sharia economic law products that are born in economic ijtihad activities contemporary sharia. Islamic banking, which is growing and developing in the country, is currently increasingly in demand by investors and potential investors. However, the problem is that people do not know how far the performance of Islamic banking is, when compared to the performance of conventional banks which first operated. This study is intended to compare the performance of the two banks, this is important so that investors, potential investors know and assess the performance of the two banks. Assessment of financial performance can be seen from the financial ratios of CAR, ROA, ROE, NPL, LDR, and BOPO. The research population is 14 Islamic commercial banks. The sample using purposive sampling, using 3 Islamic banks, Bank Negara Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, Bank Mandiri Syariah and 115 conventional banks. Research data from the annual financial statements of the banks under study. The data analysis technique used the Mann-Whitney U Test. The results showed that there was no significant difference in the CAR ratio between Islamic banks and conventional banks. The ratio of ROA, ROE, NPL, LDR and BOPO there are significant differences between Islamic banks and conventional banks. The financial performance of Islamic banks is better in terms of the LDR ratio, while the financial performance of conventional banks is better in terms of the ratios of CAR, ROA, ROE, NPL, BOPO.

Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Perspektif Maqashid Syariah Hidayat, Solikhul; Saiban, Kasuwi; Nurfadilah, Nurfadilah; Munir, Misbahul
Invest Journal of Sharia & Economic Law Vol. 2 No. 1 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v2i1.3663

Accounting as a complement (tahsiniyat) can turn into a necessity (hajiyat) at the maqashid level. Maqashid sharia is not the most decisive factor in giving birth to sharia economic products that can play a dual role as a tool of social control and socio-economic engineering to realize human benefit, sharia maqashid can provide philosophical and rational dimensions to sharia economic law products that are born in economic ijtihad activities contemporary sharia. Islamic banking, which is growing and developing in the country, is currently increasingly in demand by investors and potential investors. However, the problem is that people do not know how far the performance of Islamic banking is, when compared to the performance of conventional banks which first operated. This study is intended to compare the performance of the two banks, this is important so that investors, potential investors know and assess the performance of the two banks. Assessment of financial performance can be seen from the financial ratios of CAR, ROA, ROE, NPL, LDR, and BOPO. The research population is 14 Islamic commercial banks. The sample using purposive sampling, using 3 Islamic banks, Bank Negara Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, Bank Mandiri Syariah and 115 conventional banks. Research data from the annual financial statements of the banks under study. The data analysis technique used the Mann-Whitney U Test. The results showed that there was no significant difference in the CAR ratio between Islamic banks and conventional banks. The ratio of ROA, ROE, NPL, LDR and BOPO there are significant differences between Islamic banks and conventional banks. The financial performance of Islamic banks is better in terms of the LDR ratio, while the financial performance of conventional banks is better in terms of the ratios of CAR, ROA, ROE, NPL, BOPO.

The Influence of Auditor Changes, Profitability, and Leverage on Audit Delay with Firm Size as a Moderating Variable Khoirun Nisa', Aulia; Hidayat, Solikhul
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.929

This study aims to explore and analyze several factors that can affect audit delay, the impact of auditor changes on audit delay, the relationship between profitability and audit delay, the effect of leverage on audit delay, the role of company size in moderating the impact of auditor changes on audit delay, the effect of company size in strengthening the relationship between profitability and audit delay, and the ability of company size to moderate the effect of leverage on audit delay. In this study, company size is used as a moderating variable which is expected to influence the relationship between these factors and audit delay. The research population includes 43 food and beverage sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The findings of this study indicate that: auditor changes do not have a significant impact on audit delay, profitability also does not affect audit delay, while leverage is proven to have a significant positive effect on audit delay. In addition, company size does not strengthen the relationship between auditor turnover, profitability, and leverage in moderating their impact on audit delay.

THE DEMAND FOR PUBLIC ACCOUNTANTS' SERVICES AND THE LEGAL IMPLICATIONS OF PROFESSIONAL ACCOUNTABILITY Ulwan, Hassan Nasih; Hidayat, Solikhul
Jurnal Meta-Yuridis Vol 8, No 1 (2025)
Publisher : fakultas hukum universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/m-y.v8i1.22484

This study aims to further examine the legal accountability of public accountants in the Indonesian legal system. This study is important to conduct considering that the public accountant profession has a significant role in expressing opinions on fairness in all material matters, financial position, results of operations, changes in equity, and cash flows in accordance with generally accepted accounting principles in Indonesia. In other words, the responsibility of a public accountant is to provide a statement on the financial statements. Public accountants are responsible for planning and conducting audits to obtain reasonable assurance that the financial statements are free from material misstatements, whether caused by errors or fraud. Financial statements are the responsibility of management, and the public accountant profession cannot be punished simply. This study is a normative legal study. The data used are secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The data collection technique uses literature studies, while the data validation technique uses source criticism. The data were analyzed using the legal interpretation method to obtain answers to the questions studied. The results of the study indicate that a public accountant can have criminal and civil liability in carrying out his duties when publishing a company's financial statements.Keywords: criminal liability, civil liability, public accountant, financial statements.

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