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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Bima Journal : Business, Management and Accounting Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Economic Edu Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ummul Khair
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis Of Financing Procedures At The Kencana Ketahun Berkah Sejahtera Sharia Savings And Loan Cooperative (KKBS) Ketahun District North Bengkulu Ummul Khair; Chairul Suhendra; Dharma Setiawan; Amir Mukadar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1551

Abstract

Achievements in terms of providing financing to Cooperative members are notregardlessfrom the role of Cooperative administrators and managers in terms of carrying out/implementing proceduresproviding financing (loans) to members . ProcedureProviding financing is a rule or provisionmade by the management and approved by the Supervisor which is used as a guideline for the management/managers in carrying out their duties so that they can reduce one of the financing risks, namely avoiding or reducing bad financing (problems). With the existence of procedures for providing financing, it is hoped that the financing (loan) can be returned according to the agreement or it could also mean thatprocedureProviding financing requires members who receive financing facilities topay off the financing accordinglyagreementwithgiverloanalong with profits for the cooperative in the form of Ujrah, Margin or profit sharing according to the financing agreementset.ForThat adminis trator cooperative mustoperate procedur eproviding financing (loans) so thatits membersresponsibleresponsible for the financing (loan) received and making payments in accordance with the provisions or contracts that have been mutually agreed upon. The aim of this researcher is to: (a) know the procedureproviding financing to the Kecana Ketahun Berkah Sejahtra Savings and Loans and Sharia Financing cooperative (KKBS), (b) requirementswhat must be fulfilled by Kopeasi members to apply for financingon Cooperative . Save Kencana Sharia loans and financing for a Prosperous Blessing Year (KKBS) .MethodstudyWhichused in this research is qualitative. With this type of approachused is the phenomenology of procedures for providing financing toCooperativeSave Kencana Kertahun Berkah Sejahtera (KKBS) sharia borrowing and financing (KKBS) Ketahun District, North Bengkulu Regency .Andin formant Whichuse dismember Cooperative Andand management of the Savings CooperativeBorrowing and sharia financing for Kencana Ke Tahun Berkah Sejahtera (KKBS) . The results of this research show that the procedures for providing financing inCooperativeSave KKBS Sharia loans and financing are still availablethere islackfromstandardcredit granting procedures that always pay attention to the element of prudence. Meanwhilepro blemsmain Which thereisin procedure giving creditin Cooperative Save Kencana Ketahun Berkah Sejahtera sharia loans, Ketahun District, North Bengkulu Regency are: a) A photocopy of the KTP of the spouse of the member applying for financing (husband or wife) is not required. b) A letter of approval from the partner (husband or wife) is not required. there is proof of payment of PBB (Land and Building Tax) if the member provides collateral in the form of a Certificate of Ownership (SHM) d) There is no requirement for a power of attorney to guarantee if the collateral used is still in the name of another person e) There is no weighting or scoring in the method of determining a member's eligibility. using the 5 C method .
THE EFFECT OF TAX PLANNING AND TAX BURDEN ON EQUITY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Ahmad Junaidi; Ummul Khair; Dinal Eka Pertiwi; Tiara Nopita Lestari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9025

Abstract

Taxes are mandatory contributions from citizens to the state that are enforced by law and used to finance state expenditures for the public interest and welfare of society. Taxes are a major source of state revenue that is important for national development. This study aims to analyze the impact of tax planning and tax burden on equity in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with secondary data obtained from various published sources. A sample of 29 companies was selected from a population of 47 using purposive sampling, and analyzed using SPSS version 26. The results show that tax planning does not have a significant effect on equity, as seen from the p-value of 0.691 and the path coefficient value of -0.399, which is negative. Tax burden has a positive and significant effect on motorized equity, as seen from the p-value of 0.005 and the path coefficient value of 2.927, which is positive. Tax planning and tax burden have a positive and significant combined effect on equity, as indicated by a p-value of 0.015 and a path coefficient of 4.437, which is positive
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, INVESTMENT OPPORTUNITY SET, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Yudi Partama Putra; Mela Tri Ramadannia Mela; Yusmaniarti Yusmaniarti; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability on accounting conservatism in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The study population includes all consumer goods manufacturing companies listed on the IDX, with purposive sampling method used to select the sample, resulting in 28 companies, or 140 observations. Data analysis was performed using multiple linear regression with the aid of SPSS. The results indicate that managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability simultaneously have a significant effect on accounting conservatism. However, partially, managerial ownership, institutional ownership, investment opportunity set, and capital intensity do not significantly influence accounting conservatism, while profitability has a positive and significant effect. These findings indicate that corporate profit levels are the primary factor driving the application of accounting conservatism principles, while ownership mechanisms and investment characteristics have not been able to optimally influence conservatism policies in financial reporting. Keywords: Accounting Conservatism, Managerial Ownership, Institutional Ownership, Investment Opportunity Set, Profitability
PENGARUH MENTAL ACCOUNTING, HERDING BEHAVIOR DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI (STUDI KASUS PADA KANTOR PERWAKILAN BURSA EFEK INDONESIA BENGKULU) Ummul Khair; Rebi Rahmad Ramadan; Rina Yuniarti; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of mental accounting, herding behavior, and overconfidence on investment decisions among investors registered at the Bengkulu Representative Office of the Indonesia Stock Exchange (IDX). The research method used is quantitative research with primary data collection through the distribution of questionnaires to 100 respondents who are investors in Bengkulu. The results show that mental accounting has a negative effect on investment decisions, herding behavior has a positive effect, and overconfidence has a positive effect on investment decisions. The conclusion of this study states that mental accounting, herding behavior, and overconfidence significantly influence investment decisions among investors in the city of Bengkulu. Keywords: Mental accounting, Herding behavior, Overconfidence, Investment decisions, Indonesia Stock Exchange
PENDAMPINGAN PELATIHAN PEMBUKUAN SEDERHANA BAGI UMKM DI DESA TANJUNG BETUNG 1 Nuril Ainun Nisak; Ummul Khair; Desi Fitriani
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmebd.v1i2.710

Abstract

Pentingnya pembukuan yang efektif dalam menjalankan usaha mikro, kecil, dan menengah (UMKM) tidak dapat diragukan lagi. Permasalahan yang mungkin timbul dalam penerapan pembukuan sederhana terhadap UMKM yaitu keterbatasnya pengetahuan yang memadai tentang pembukuan, mereka mungkin tidak tahu cara membuat cacatan keuangan yang benar atau tidak memahami terminologi keuangan dasar. Masih minimnya pengetahuan mengenai pembukuan bagi Usaha Mikro Kecil menengah (UMKM) desa Tanjung Betung 1 kecamatan kaur utara Kabupaten kaur maka dari tu disini saya melakukan pendampingan pelatihan pembukuan sederhana guna membantu Masyarakat yang ada Di Desa Tanjung Betung 1 untuk Menyusun keuangan yang lebih efektif untuk usahanya. Petingnya pelatihan pembukuan sederhana yang saya lakukan di desa Tanjung betung 1 ini diharapkan dapat membantu Usaha Mikro, Kecil, dan Menengah (UMKM) lebih maju dalam melakukan pembukuan untuk kemajuan finansial dan kelangsungan usaha warga desa Tanjung Betung 1. UMKM merujuk pada pengguanaan system pembukuan yang mudah dipahami dan dijalankan oleh usaha Mikro, Kecil, dan Menengah. UMKM memainkan peran sentral dalam perekonomian global. Dari beberapa penelitian sebelumnya menunjukkan bahwa UMKM yang menerapkan system pembukuan sederhana memiliki tujuan yaitu dapat mengelola transaksi keuangan mereka dengan cara yang lebih teratur dan efisien, lebih mampu mengendalikan pengeluaran, memantau pendapatan, dan membuat keputusan finansial yang bijak. Pembukuan sederhana juga meningkatkan akses UMKM ke pembiayaan eksternal, membuka peluang pertumbuhan bisnis, dan meningkatkan ketahanan mereka terhadap perubahan pasar.
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG) Muhammad Egi Etalariksyah; Ummul khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of intellectual capital, market value, and institutional ownership on firm value in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the companies' financial reports. The sampling technique used was purposive sampling, resulting in 92 observations after removing outliers. Data analysis was performed using multiple linear regression with IBM SPSS through the classical assumption test, partial t-test, simultaneous t-test (F-test), and coefficient of determination (R²). The results show that intellectual capital has a significant influence on firm value, while market value and institutional ownership have no effect. Simultaneously, intellectual capital, market value, and institutional ownership have a significant influence on firm value. The conclusion of this study shows that increasing intellectual capital can increase company value, while market value and institutional ownership have not been able to provide a significant influence on company value in LQ45 companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Earnings Per Share; Intellectual Capital; Institutional Ownership; Firm Value; Price to Book Value
DETERMINANTS OF TAX AVOIDANCE: THE INFLUENCE OF THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, AND ACCOUNTING CONSERVATISM WITH FINANCIAL CONSTRAINTS AS A MODERATING VARIABLE Dodi Irawan; Nensi Yuniarti. Zs; Ummul Khair; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.8985

Abstract

This study analyzes the effect of Thin Capitalization, Transfer Pricing Aggressiveness, and accounting conservatism on tax avoidance, with Financial Constraints as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research sample was 23 companies from 63 populations, with a purposive sampling method and multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS 25. The results show that Thin Capitalization and accounting conservatism have no effect on tax avoidance, while Transfer Pricing Aggressiveness has a significant effect. The moderation test proves that Financial Constraints do not strengthen the relationship between the three independent variables and tax avoidance. This finding confirms that transfer pricing policies are more dominant in influencing tax avoidance practices. Therefore, supervision of affiliated transactions and transfer pricing policies needs to be tightened to suppress the potential for tax avoidance
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN MANAJEMEN USAHA PADA PELAKU USAHA DODOL KOPI DI DESA SUMBER SARI KECAMATAN KABAWETAN KABUPATEN KEPAHIANG Ummul Khair; elvis Nopriyanti sherly; Zufiyardi Zulfa
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 2 (2020): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Manajemen usaha  merupakan salah satu upaya mengatur segala hal dalam menjalankan usaha sehingga dapat mencapai tujuan-tujuan yang diharapkan. Salah satu tujuan tersebut yaitu meningkatkan daya saing pelaku usaha dodol kopi di desa Sumber Sari Kecamatan Kabawetan kabupaten Kepahiang.  Manajemen usaha yang dimaksudkan antaranya yaitu manajemen sumber daya manusia, manajemen pemasaran, dan manajemen keuangan. Dodol  merupakan salah satu olahan makanan yang berbahan dasar ketan. Keinovatifan produk ini belum diikuti oleh kemajuan pelaku usaha dodol kopi dalam memanajemen usaha tersebut sehingga daya saing produk dodol kopi ini masih rendah.Kegiatan pengabdian kepada masyarakat ini diikuti oleh 25 orang peserta, yang merupakan pelaku usaha dodol kopi. Kegiatan pengabdian ini dilakukan melalui dua kegiatan yaitu kegiatan penyuluhan dan kegiatan pelatihan manajemen usaha. Kegiatan Pengabdian ini melibatkan mahasiswa sebanyak 5 orang dalam pelaksanaannya.Hasil kegiatan pengabdian menunjukkan antusisme yang tinggi dari pelaku usaha dodol kopi dalam mengikuti kegiatan ini dan meningkatnya pengetahuan dan keterampilan pelaku usaha dodol kopi yang ditunjukkan dengan peningkatan pemahaman pelaku usaha mengenai manajemen sumber daya manusia sebesar 47%, manajemen keuangan meningkat 26%, serta manajemen pemasaran meningkat 45%.
PEMBERDAYAAN MASYARAKAT: PENINGKATAN KAPABILITAS PENGURUS KOPERASI MELALUI PELATIHAN ADMINISTRASI KEUANGAN DI KOPERASI AISYIYAH PDA SE WILAYAH KOTA BENGKULU Suharmi Suharmi; Ummul Khair; Diah Khairiyah
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 3 (2020): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Permasalahan yang dihadapi oleh pengurus koperasi Aisyiyah adalah kurangnya pengetahuan mengenai administrasi koperasi dan laporan keuangan. Hal ini dikarenakan kurangnya pelatihan, karena koperasi Aisyiyah tersebar di kabupaten maka jarang sekali mendapatkan pelatihan. Pelatihan jarang sekali bahkan hampir tidak pernah diadakan di kabupaten. Pelatihan sering diadakan di Kota saja, pengurus koperasi merasa kesulitan untuk mengikuti pelatihan karena jarak tempuh yang cukup jauh sehingga memerlukan waktu dan biaya yang tidak sedikit.Metode pelaksanaan yang dipilih oleh pengabdi adalah penyuluhan dan pelatihan. Penyuluhan dilaksanakan agar pengurus koperasi paham mengenai administrasi koperasi. Kemudian pelatihan dilaksanakan agar pengurus koperasi memiliki pengetahuan mengenai membuat laporan keuangan sesuai dengan standar akuntansi koperasi yang berlaku umum.Dampak dari pengabdian ini  adalah terjadi peningkatan pengetahuan dan keterampilan pemahaman mengenai administrasi koperasi dan pembuatan laporan keuangan. Pemahaman pengurus koperasi mengenai administrasi koperasi mengalami peningkatan dari 25% menjadi 70%, hal ini menunjukkan ada peningkatan sebesar 45%. Pemahaman pengurus koperasi Aisyiyah mengenai laporan keuangan juga mengalami peningkatan dari 10% menjadi 50%, peningkatan terjadi sebesar 40%.
Co-Authors Ade Hamidah Ahmad Junaidi Amalia Sauma Anek Duiana Anes Rasela Anwar Junaidi Budi Astuti Cairul Suhendra Chairul Suhendra Desi Fitriani Dharma Setiawan Dharma Setiawan Diah Khairiyah Dinal Eka Pertiwi Dodi Irawan elvis Nopriyanti sherly Esy Rahmawati Fuji Astuti Hernadianto, Hernadianto Intan Suwidya Khairiyah, Diah Lastini Nur Sholihah Marini Mela Tri Ramadannia Mela Mirra Sriwahyuni Muhammad Egi Etalariksyah Mukadar, Amir Nensi Yuniarti Nensi Yuniarti. Zs Nuril Ainun Nisak Popi Widiyanti Ranidiah, Furqonti Ratnawili Rebi Rahmad Ramadan Rina Yuniarti, Rina Satiya Handayani Selly Sepika Sherly, Elvis Nopriyanti Suharmi Suharmi suharmi, Suharmi Sumarlan, Ahmad Susilawati Susilawati Teguh Setiawan Tiara Feronika Tiara Nopita Lestari Yudi Partama Putra Yudi Pratama Putra Yulia Suci Anugra Yunita Lestari Yusmaniarti Zufiyardi Zufiyardi