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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Pengembangan Wiraswasta Account : Jurnal Akuntansi, Keuangan dan Perbankan Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

muchtar, ali masjono

Politeknik Negeri Jakarta

Author-ID : 317373

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 22 Documents Claim Missing Document

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PENGGUNAAN PROFILE, STATISTIK DAN STRATIFY DALAM MENGAUDIT ACCOUNT RECEIVABLE Ali Masjono; Agus Purwaji
Ekonomi & Bisnis Vol 10 No 1 (2011): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v10i1.475

Abstrak Teknik Audit Berbantuan Komputer (TABK) mengacu pada software ACL (Audit Command Langguage Versi 9), berguna menghitung Profile, Statistik, dan Stratify secara otomatis untuk mengatahui apakah terjadinya anomali. Dalam kasus ini menggunakan field amount pada file Account Receivable(AR), tempat menyimpan informasi saldo akhir. Penelitian ini telah membahas 161 record dari 772 record bersaldo negatip atau 27.72% dari total piutang. Tujuan penelitian untuk mengetahui kebijakan perusahaan terhadap saldo negatip. Apakah saldo negatif dapat dikonversi menjadi barang atau jaminan piutang. Jika saldo positip sama dengan saldo negatif maka saldo piutang akan nol. Hal ini dapat terjadi salah interpretasi terhadap AR dan berpengaruh pada informasi penjualan kredit dimana Informasi tersebut seolah-olah tidak ada penjualan kredit padahal terjadi penjualan kredit. Kata kunci : TABK (CAATs), profile, statistik dan Stratify serta Account Receivable(AR)

PENGENDALIAN PADA SISTEM INFORMASI BERBASIS KOMPUTER (Sebuah Tantangan bagi Internal Auditor) Ali Masjono Muchtar; Ridwan Zulpi Agha
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4585

Pengendalian aplikasi telah merobah bentuk pengendalian yang biasanya dikerjakan oleh manusia telah dikerjakan oleh mesin. Fenomena bahwa banyak jenis pekerjaan yang telah digantikan oleh mesin telah dibuktikan oleh berbagai aplikasi, sebagai contoh apliksi belanja secara online yang telah menerapakan pengendalian berbasis computer secara komprehensif. Disini terlihat dan terasa nyata bahwa pengendalian aplikasi dilakukan oleh mesin, bukan manusia. Berkaca kepada analisis dan implentasi pengendalian yang ada di toko online shopee dapat disimpulkan bahwa semua bentuk pengendalian telah dikerjakan oleh mesin. Pertanyaan yang muncul adalah apakah pengendalian aplikasi tersebut telah menisbikan manusia sebagai pengendali dan sinyalemen yang dikemukan oleh (Kasali, 2017) sudah terjadi benar benar terjadi. Tantangan bagi auditor, apa yang hendak diaudit apakah memastikan outputnya sesuai dengan prosedur atau mengaudit algoritma computer yang melakukan pengendalian secara otomatis? Kata Kunci; pengendalian aplikasi, internal auditor, mesin, manusia

ANALISIS KELAYAKAN PEMBUKAAN ANGKRINGAN PUKIS PEGON DI JALAN LAPANGAN TEMBAK CIBUBUR Syifa Istiqomah; Ali Masjono Muchtar; Sylvia Rozza
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 1 (2022): EDISI JUNI 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v9i1.4587

Pukis Pegon merupakan salah satu jajanan pasar yang dimodifikasi dengan berbagai varian rasa. Usaha milik perorangan ini ingin membuka angkringan di Jalan Lapangan Tembak, Cibubur. Analisis kelayakan bisnis perlu dilakukan agar dapat terhindar dari risiko kerugian. Penelitian ini menggunakan aspek finansial dan non finansial sebagai penilaian. Aspek finansial dinilai dengan menghitung NPV, PBP, Indeks Profitabilitas, IRR, dan ARR. Sementara aspek non finansial terdiri dari aspek hukum, pasar dan pemasaran, manajemen, teknis, dan lingkungan. Pengambilan data dilakukan dengan wawancara, survey masyarakat, dan studi literatur. Setelah melakukan perhitungan aspek finansial, diperoleh NPV sebesar Rp 28.558.239, PBP selama 1 tahun 1 bulan 16 hari, Indeks Profitabilitas sebesar 3,53, IRR sebesar 86,58%, dan ARR sebesar 74,77%. Untuk aspek non finansial terdapat beberapa hal yang perlu dievaluasi dan dokumen yang perlu dilengkapi. Sehingga pembukaan angkringan Pukis Pegon di Jalan Lapangan Tembak dikatakan layak untuk dijalankan namun perlu evaluasi pada beberapa aspek non finansial. Kata kunci: analisis kelayakan, aspek finansial, aspek nonfinansial

Peranan Platform Food Delivery Service dalam Mendukung Marketing Mix UKM di Masa New Normal Taufik Taufik; Ali Masjono; Irwan Kurniawan; Karno Karno
Jurnal Pengembangan Wiraswasta Vol 22, No 02 (2020): JPW Edisi Agustus 2020
Publisher : LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Platform food delivery service merupakan salah satu bentuk digital marketing yang diterapkan oleh sebagian UKM bisnis kuliner. Penelitian ini menguraikan peranan platform food delivery service dalam mendukung 8 aspek stimulus perusahaan (marketing mix) bisnis kuliner UKM di masa new normal. Metode yang digunakan melalui pendekatan kualitatif deskriptif. Data yang digunakan bersumber dari data sekunder hasil observasi lapangan dan dokumentasi. Objek penelitian terdiri dari vendor Grabfood dalam menampilkan layanan terhadap 25 merchant UKM bisnis kuliner yang telah mengadopsi kemitraan food delivery service Grabfood di masa new normal. Penelitian diadakan pada Maret sampai Juli 2020 di kota Depok. Hasil analisis menunjukkan bahwa platform food delivery service telah berperan dalam mendukung 8 aspek marketing mix yaitu Product, Price, Place, Promotion, Physical Evidence, Process, Probe.Kata kunci: Food delivery service; digital marketing, kinerja bisnis, marketing mix, UKM The Role of the Food Delivery Service Platform in Supporting the SME’s Marketing Mix in the New Normal PeriodABSTRACTThe food delivery service platform is a form of digital marketing implemented by some culinary business SMEs. This study describes the role of the food delivery service platform in supporting 8 aspects of the corporate stimulus (marketing mix) of the SME culinary business in the new normal. The method used is a descriptive qualitative approach. The data used comes from secondary data from field observations and documentation. The research object consists of Grabfood vendors in displaying services to 25 culinary business SME merchants who have adopted the Grabfood food delivery service partnership in the new normal era. The research was held from March to July 2020 in the city of Depok. The analysis results show that the food delivery service platform has played a role in supporting 8 aspects of the marketing mix, i.e. Product, Price, Place, Promotion, Physical Evidence, People, Process, Probing.Keywords: Food delivery service; digital marketing, business performance, marketing mix, SMEs

PENGGUNAAN PROFILE, STATISTIC, DAN STRATIFY D ALAM MENGAUDIT ACCOUNT RECEIVABLE (STUDI KASUS) Ali Masjono; Agus Purwaji
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero. This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.

Pengaruh Literasi dan Inklusi Keuangan Terhadap Minat Investasi Di Pasar Modal (Studi Kasus Tenaga Pendidik Di Kota Bogor Tahun 2022): Studi Kasus Tenaga Pendidik Di Kota Bogor Tahun 2022 Vonny Rezky Amelia Hernawan; Ali Masjono Muchtar
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5363

The existence of investment interests carried by educators in the city of Bogor is certainly influenced by a number of variables, including financial inclusion and literacy. According to the Financial Services Authority (OJK), a lack of financial literacy can lead to numerous losses in illegal investments. The issue in this study is the significant literacy and inclusion gap that exists in Bogor, a supporting city for the nation's capital. This study aims to investigate the impact of financial inclusion and financial literacy on educators in Bogor City's interest in capital market investing. The data used are quantitative data collected through questionnaires and analysed using the SPSS program using the multiple linear analysis approach. According to the study's findings, financial literacy and financial inclusion of educators in the city of Bogor have a significant influence on their’s investment interest in the capital market.

Market Reaction to the Launch of IQOS Iluma at PT Hanjaya Mandala Sampoerna. Tbk Muchtar, Ali Masjono; Putri, Era Saskia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6940

The occurrence of Covid-19 and the increase in cigarette excise rates caused a decline in HMSP share performance over the past three years, resulting in PT Hanjaya Mandala Sampoerna Tbk creating and launching IQOS ILUMA, an innovative smoke-free tobacco product. This launch is expected to generate a positive market reaction so that HMSP's shares have the potential to increase however, market reaction do not always give a positive reaction. Therefore, this study aims to find out whether the existence of IQOS ILUMA can give a positive or negative reaction or even no reaction to HMSP shares. In this study, Researcher will compare market reactions according to the theory of event studies and in real terms. According to the event study theory, market reaction is measured by abnormal returns, and trading volume activity, these is tested by paired sample t-test. Meanwhile, if seen in real terms, it is measured from the price and trading volume of HMSP shares. According the event study theory , the result shows that the launch of IQOS ILUMA did not cause a market reaction to HMSP shares. But in real market, it shows that the launch of IQOS ILUMA gave a positive market reaction to HMSP shares. Keywords: Market Reaction; Event Study; Abnormal Return; Trading Volume Activity; IQOS ILUMA.

The Influence Of Financial Literacy And Financial Behavior On Welma-Mybca Mutual Fund Investment Decisions Mirati, R. Elly; Purwaningrum, Endang; Masjono, Ali
Ekonomi & Bisnis Vol 23 No 1 (2024): Jurnal Ekonomi & Bisnis Juni 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i1.6621

Purpose This study aims to examine and analyze the effect of financial literacy and financial behavior on mutual fund investment decisions at Wealth Management (WELMA) MyBCA. Design/methodology/approach The research method used in this research is quantitative research with a purposive sampling approach. The data analysis technique used is multiple linear regression based on the results of the questionnaire using SPSS 26.0. Findings Financial literacy and financial behavior partially or simultaneously have a positive and significant effect on mutual fund investment decisions at WELMA-MyBCA. Research limitations/implications The limitations in this study are that BCA Bank customers use WELMA-MyBCA in conducting investment transactions and are millennial generations domiciled in Java Island. Originality/value This research is expected to be a policy evaluation of the WELMA feature provided by BCA with a view to assessing the prospects and challenges in investing which are factor in encouraging financial literacy and financial behavior for the millennial generation. Keywords: Mutual Fund, Financial Literacy, Financial Behavior, Investment Decisions, WELMA.

Pelembagaan Arisan Menjadi StartupJasa Keuangan Mikro Syariah Vidyasari, Rahmanita; Masjono, Ali; Supriyadi, Agus; Mirati, R. Elly; Abrianto, Heri
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol. 13 No. 1: February 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/berdikari.v13i1.24694

It comes from the routine activities of an MSME Nyiur Gading community, a social gathering which is called Arisan. It has been running for 3 years, and all members have felt the benefits of the arisan. It turns out that there are members who are en tangled in illegal online loans (pinjol). Due to the need for fast and relatively large funding but the ability of the arisan to be relatively small, the idea arose to turn the arisan into a business that could help finance its members in the form of sharia microfinance. The main purpose of this activity is to enhance the role and improve the welfare of members, as well as to help free themselves from financial dependence on parties outside the community. The Community Based Participatory Research (CBPR) method is used in this service activity because it is community-based and involves the community members themselves. In the service activity, the material was also given about understanding Islamic finance and Sharia microfinance, as well as financial literacy about personal financial management as a guideline to becoming financially independent. The 30 participants in this activity, who are members of the Nyiur Gading MSMEs, agreed to improve the financial management of social gatherings in a more professional manner and agreed to form a Sharia financial services startup as a source of financing to overcome dependence on parties outside the community. The team provides an application for this Sharia financial services startup, which is based on Ms. Excel, so it is easy to learn. After running for two months with assistance, this Sharia financial startup has helped its members get financing quickly and easily, and the payment process runs smoothly. Providing material on understanding the impor tance of personal financial planning has also been proven to increase participants’ financial literacy from 70% to 91%.

Pemberdayaan Ekonomi Masyarakat Melalui Edukasi Investasi Di Pasar Modal Sesuai Fatwa Mui No. 80 Bagi Pengurus Masjid Kota Depok Warsini, Sabar; Masjono, Ali; Seno, Petrus Hari Kuncoro; Nuraeni, Fatimah; Aminah, Indianik
Mitra Akademia: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2020): Mitra Akademia: Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/mapnj.v3i1.3040

Fatwa of Majelis Ulama Indonesia No 80/DSN-MUI/III/2011 about sharia capital market, should be told to the general public that society understand about sharia investment. Galery Investasi PNJ have significant roles in educate people that understand why investment in accordance sharia truth and Islamic.Program study of D4 Financial Management PNJ have competence in the field of capital market, have an obligation to do an activity education about sharia investment through the Community Social Activity to the mosque management in Depok City. Objectives of the Community Social Activity is to increase community understanding about the truth and the importance of investment in accordance with the islamic sharia so that community can be avoided from fraud investment. Method is carried out by providing lectures education by expert sharia capital market do accompanied by a trading use application MNC-trade. This Community Social Activity done in cooperation with MUI Depok

Co-Authors Abrianto, Heri Agus Purwaji Agus Purwaji Agus Purwaji Agus Supriyadi Anwar, Shellanda Bambang Waluyo Devi, Dias Shinta Endang PB Endang Purwaningrum Fitrianisa Nisa Indianik Aminah Irwan Kurniawan Karno Karno Mahatmyo, Atyanto Mirati, R. Elly Nisa, Fitrianisa Nuraeni, Fatimah PB, Endang Petrus Hari Kuncoro Seno Putri, Era Saskia Ridwan Zulpi Agha Sabar Warsini Siti Zubaidah Syifa Istiqomah Sylvia Rozza Tarigan, Imanta Taufik Taufik Vidyasari, Rahmanita Vonny Rezky Amelia Hernawan

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