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All Journal MAKSI Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Akuntansi Kompetif BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ekonomi Syariah dan Bisnis Finance and Business Management Journal (FBMJ)
MOCHAMAD FEBRI SAYIDIL UMAM
Universitas Majalengka
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN KAB. MAJALENGKA (Studi Pada Organisasi Perangkat Daerah Kab. Majalengka) Raden Wulan Saparinda; Mochamad Febri Sayidil Umam; Merlina
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 2 (2023): Mei
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i2.5036

Abstract

Majalengka Regency received an unqualified opinion for 8 consecutive years from 2013-2020. The purpose of this study is to determine the influence of human resource competence and the application of Government Accounting Standards to the Quality of Financial Statements either partially or simultaneously.The population in this study were employees of the Organisasi Perangkat Daerah (OPD) Majalengka Regency. The sample used in this study were 64 people with data source obtained through the result of filling out a questionnaire. The sampling technique used is purposive sampling. Data analysis used used multiple linear regression with the help of SPSS 23 software.Based on the result of the research conducted, it can be seen that Human Resource Competence and Implementation of Government Accounting Standars have a significant effect on the Quality of Finansial Statements, either partially or simultaneously.
The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) Moch. Febri Sayidil Umam; Sri Aniri; Yogi Ginanjar; Benny Prawiranegara
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5989

Abstract

The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.
Village Fund Management Viewed from Accountability, Transparency and Community Participation (Study of Village Apparatus in Kasokandel District, Majalengka Regency) Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki; Ika Erika
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7708

Abstract

Village funds are foods that are prone to misuse if the village government is less responsible to the community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.This research method uses a survey method with an instrument test approach, descriptive and verification. The population of the research village in Kasokandel District, Majalengka Regency with a sample of 90 respondents. Analysis of the data used in this study is the classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. For partial test using t test and simultaneous test using F test.The results of this study indicate simultaneously or partially that accountability, transparency and community participation have a significant effect on the management of village funds in Kasokandel District, Majalengka Regency. This shows that the better the accountability, transparency and community participation, the better the management of village funds in Kasokandel District, Majalengka Regency. Village fund management aims to create good welfare in the village community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.
The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) Moch. Febri Sayidil Umam; Sri Aniri; Yogi Ginanjar; Benny Prawiranegara
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5989

Abstract

The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.
Village Fund Management Viewed from Accountability, Transparency and Community Participation (Study of Village Apparatus in Kasokandel District, Majalengka Regency) Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki; Ika Erika
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7708

Abstract

Village funds are foods that are prone to misuse if the village government is less responsible to the community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.This research method uses a survey method with an instrument test approach, descriptive and verification. The population of the research village in Kasokandel District, Majalengka Regency with a sample of 90 respondents. Analysis of the data used in this study is the classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. For partial test using t test and simultaneous test using F test.The results of this study indicate simultaneously or partially that accountability, transparency and community participation have a significant effect on the management of village funds in Kasokandel District, Majalengka Regency. This shows that the better the accountability, transparency and community participation, the better the management of village funds in Kasokandel District, Majalengka Regency. Village fund management aims to create good welfare in the village community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.
Strategi Pemasaran Digital Produk UMKM Di Desa Kudangwangi Kecamatan Ujungjaya Kabupaten Sumedang Wulan Riyadi; Latief Z. Nur; Nita Hernita; Melia Wida Rahmayani; Mochamad Febri sayidil Umam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i3.9580

Abstract

Keadaan ekonomi pasca pandemi mengalami penurunan di Indonesia, semua kalangan terkena dampak yang cukup signifikan dari adanya pandemi. Warga desa pun tentunya terdampak, mulai dari PHK masal hingga perekonomian pun mengalami kemunduran. Pengabdian kepada masyarakat ini sebagai sarana untuk membantu perekonomian di desa/daerah tersebut. PKM kali ini yaitu di Desa Kudangwangi, Kecamatan Ujungjaya, Kabupaten Sumedang. Di Desa Kudangwangi ini mata pencaharian paling utama yaitu menjadi petani dan buruh tani. Namun ada juga sebagian warga yang melakukan usaha berupa produksi makanan. Dari UMKM yang sudah ada namun belum maksimal dalam hal pemasarannya bagaimana caranya memaksimalkan penjualan dengan strategi pemasaran yang tepat. Maka dari itu TIM PKM berupaya memberikan solusi melalui kegiatan PKM yang akan dilaksanakan. Oleh karena itu, adanya PKM ini menjadi bekal bagi masyarakat untuk dapat membangkitkan kembali usaha UMKM yang sempat terganggu dengan memajukan kembali perekonomian desa pasca pandemi dan menemukan solusi terbaik dari permasalahan-permasalahan yang ada.
DETERMINAN STRUKTUR MODAL PADA INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Umam, Mochamad Febri Sayidil; Saparinda, Raden Wulan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9387

Abstract

Struktur modal merupakan aspek penting dalam manajemen keuangan perusahaan, terutama dalammenentukan komposisi utang dan ekuitas. Industri otomotif di Indonesia, sebagai sektor kunciekonomi, menghadapi tantangan signifikan seperti fluktuasi permintaan, persaingan global, danperubahan kebijakan pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh risiko bisnis,ukuran perusahaan dan pertumbuhan penjualan terhadap struktur modal pada perusahaan otomotifyang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Populasi dalam penelitian ini sebanyak 13perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 9perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia.Teknik pengumpulan data dengan menggunakan teknik dokumentasi. Metode penelitian yangdigunakan adalah metode kuantitatif dengan menggunakan teknik analisis regresi berganda.Berdasarkan hasil penelitian menunjukkan bahwa risiko bisnis dan ukuran perusahaan berpengaruhsignifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh signifikanterhadap struktur modal. Secara simultan risiko bisnis, ukuran perusahaan dan pertumbuhan penjualanberpengaruh terhadap struktur modal.
Determinants of the Effective Tax Rate: A Study on Food and Beverage Companies Mochamad Febri Sayidil Umam
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.11523

Abstract

The effective tax rate is intended to measure the portion of a company's actual tax payments relative to its commercial profits. The percentage of effective tax rates for companies has significantly declined due to a reduction in profit levels. This study seeks to examine the influence of Related Party Transactions, Capital Intensity, and Inventory Intensity on the Effective Tax Rate of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2022. The research utilizes quantitative, secondary data sourced from the companies' annual financial reports. The methodology employed includes descriptive and verification analysis. The population consists of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017–2022 period. A purposive sampling technique was used, resulting in a sample of 10 companies, with a total of 60 data points. The study applies the Fixed Effect Model, analyzed using the Eviews 9 software. Data analysis incorporates the classical assumption test, multiple linear regression, determination coefficient analysis, and hypothesis testing through the t-test. The findings reveal that Related Party Transactions have no significant impact on the Effective Tax Rate, Capital Intensity has a significant effect, while Inventory Intensity does not influence the Effective Tax Rate.
Pemanfaatan Digital Marketing dalam Meningkatkan Penjualan Produk UMKM di Desa Sagara Masduki; Rusdiana, Alan; Sopiyan, Pipih; Umam, Mochamad Febri Sayidil; Sari, Ovi Hamidah; Humairoh, Aat
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.11928

Abstract

Potensi desa Sagara dalam bidang UMKM ini cukup baik, namun dibalik itu semua pemasaran produk UMKM yang ada di desa sagara masih terbilang cukup tradisional, karena dipasarkan di lingkungan sekitar desa sagara saja sehingga produk tidak dapat menjangkau pasar secara luas yang menyebabkan penjualan tidak akan meningkat. Dalam mengatasi permasalahan tersebut, pelaku bisnis perlu perlu mempertimbangkan untuk beralih ke toko online atau dapat dikatakan untuk memulai berbisnis dengan menerapkan sistem digital marketing yaitu dengan memanfaatkan e-commerce Shopee. Metode pelaksanaan diawali dengan menganalisa permasalahan yang dihadapi oleh UMKM. Kemudian dari permasalahan tersebut dirumuskan solusi dengan memberikan dua macam pelatihan, yaitu pelatihan konsep pemasaran digital dan pelatihan pembuatan akun dan toko Shopee. Berdasarkan hasil yang diperoleh, setelah mengikuti workshop ini para pelaku UMKM dapat memahami manfaat dan pentingnya strategi digital marketing melalui e-Commerce sebagai sarana pemasaran produknya. Setelah diberikan pendampingan, pelaku UMKM juga mampu membuat dan mengelola akun Toko Shopee dengan baik seperti mampu menggunggah foto dan deskripsi produk, penetapan harga produk, serta mengetahui pemanfaatan fiture lain dalam Shopee. Selain itu, Respon/tanggapan dari peserta seminar e-commerce ini sangat baik, mereka sangat antusias mengikuti kegiatan tersebut.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2018) Mochamad Febri Sayidil Umam
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 1 (2020): Edisi Februari 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v1i1.174

Abstract

Penelitian ini bertujuan untuk menguji bukti empiris tentang pengaruh ukuran perusahaan dan profitabilitas terhadap intellectual capital disclosure. Ukuran perusahaan diukur dengan logaritma natural (Ln) total aset, profitabilitas diukur dengan return on asset, dan intellectual capital disclosure diukur dengan intellectual capital disclosure index. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 – 2018. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 9 perusahaan selama 4 tahun, sehingga total observasi dalam penelitian ini menjadi 36 perusahaan. Metode yang digunakan yaitu dengan menggunakan teknik analisis deskriptif dan verifikatif. Hasil penelitian ini menunjukkan variabel ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap intellectual capital disclosure.
Co-Authors Alan Rusdiana Endah Prihartini Hernita, Nita Humairoh, Aat Ika Erika Irfan Arifianto Irfan Arifianto Kartika, Risna Latief Zaenuddin Nur Masduki Masduki Melia Rahmayani Melia Wida Rahmayani Merlina Nedya Addini Khaerunisa NITA HERNITA Pipih Sopiyan Prawiranegara, Benny Raden Wulan Saparinda RIYADI, WULAN Sari, Ovi Hamidah Sri Aniri Sri Wahyuni Tito Marta Sugema Dasuki Wulan Riyadi Wulan Riyadi Wulan Riyadi Yogi Ginanjar