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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Mandiri JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Media Riset Akuntansi Auditing & Informasi
Hotman Tohir Pohan
Universitas Trisakti
Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENYUSUNAN RENCANA BISNIS UMKM Yolanda Masnita; Dida Nurhaida; Hotman Tohir Pohan
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 2, Nomor 1, Januari 2021
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1325.842 KB) | DOI: 10.25105/juara.v2i1.8535

Abstract

The role of SMEs in supporting the development movement and the Indonesian economy is no longer in doubt. Several times the economic crisis has hit Indonesia, but SMEs can still get through. The flexible nature of SMEs as well as being very vital makes them ideal as an economic driver during difficult situations. But unfortunately, there are still many SMEs that do not have clear and targeted business plans, causing their businesses to not last long. The purpose of community service that will be achieved in this activity is to provide understanding and improve the skills of SMEs actors so that they have the ability to practice compiling business planning and budgets that will be applied to their business, so it is hoped that these SMEs actors can have written guidelines as maps and action plan in running its business. The method used is based on a group approach. The series of activities started from surveys and in-depth interviews to explore problems faced by partners, followed by a coordination meeting of the PkM– community service proposer team to analyze partners' needs and prepare materials. The delivery of material in the form of counseling is carried out online (Zoom meeting), containing: instilling a basic mindset about the importance of making a business plan and the impact of the absence of a business plan, then steps to compile a business plan accompanied by procedures for making a business budget in writing. The material is equipped with examples of business proposals in various business fields so that participants have a clear picture of the form of a business plan. The activity ended with an evaluation of the effectiveness of training through monitoring the implementation of learning outcomes in partners' efforts.
ANALISIS PENGARUH PENGETAHUAN, STRUKTUR MODAL, TERHADAP KINERJA SAHAM SYARIAH DALAM PERSPEKTIF ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATIONDI BURSA EFEK INDONESIA Hotman Tohir Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.501 KB) | DOI: 10.25105/mraai.v15i2.2071

Abstract

This study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. This is a descriptive study to test the hypotheses of causality. The sample size is calculated by using the Slovin formula, and the Partial Least Square is used for data analysis and hypothesis testing. The results of this study indicate that the sharia stock performance is significantly and positively influenced by knowledge mediated by the capital structure. There is no effect of capital structure on the sharia stock performance mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance; there is no effect of the sharia stock performance on the capital structure mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance ; there is a significantly positive effect of knowledge on the sharia stock performance mediated by the capital structure. The unreal reciprocal effect exists only in the influence of capital structure to the sharia stock performance and the influence of the sharia stock performance to the capital structure. Key Word: Knowledge, Circular Causation
PELATIHAN KONSEP PENGGUNAAN RUMUS DAN FUNGSI DASAR SPREADSHEET GUNA MEMBANTU PENYUSUNAN LAPORAN KEUANGAN Rakendro Wijayanto; Rubiatto Biettant; Hotman Tohir Pohan
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 9: September 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PKM ini bertujuan untuk memberikan praktek pengaplikasian software Ms. Excel dengan menggunakan rumus dan fungsi dasar, agar dapat memudahkan mengolah data untuk dapat memudahkan menyusun suatu laporan keuangan. Secara rinci, diharapkan setelah penyuluhan dan pelatihan ini, para guru mampu (1) menggunakan aplikasi spreadsheet (2) memahami konsep rumus dan fungsi dasar dalam spreadsheet, serta (3) mengimplementasikan penggunaan rumus dan fungsi dasar tersebut untuk mempermudah mengolah data dan membantu dalam menyusun laporan keuangan. Solusi dari permasalahan mitra adalah dengan menggunakan (1) metode penyuluhan dan pelatihan, dimana penyuluhan dengan materi yang disiapkan serta pelatihan dan sesi tanya jawab langsung di lapangan akan dapat membuat komunitas tersebut mampu untuk memahami menggunakan aplikasi spreadsheet berupa MS Excel, (2) mendampingi mitra dalam menggunakan rumus dan fungsi dasar pada aplikasi spreadsheet serta (3) memberikan pelatihan membuat table, mengisi kolom dengan menggunakan rumus dan fungsi hingga terisilah table tersebut. Target dari luaran kegiatan PKM adalah publikasi di jurnal nasional tidak terakreditasi dan hak kekayaan intelektual.
Pengaruh Cash Holding, Komisaris Independen, Kualitas Audit, dan Nilai Perusahaan Terhadap Praktek Perataan Laba Eriastuti Eka Tami; Hotman Tohir Pohan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2785

Abstract

Penelitian ini merujuk kepada permasalahan terkait dengan praktek perataan laba yang dipengaruhi berbagai faktor. Dalam hal ini menarik peneliti melakukan penelitian kembali terkait permasalahan praktek perataan laba. Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara variabel cash holding, komisaris independen, kualitas audit dan nilai perusahaan terhadap praktek perataan laba. Adapun metode analisis yang digunakan peneliti adalah metode analisis logistik dengan teknik purposive sampling dan data yang digunakan yaitu data laporan tahunan (annual report) dan laporan keuangan (financial report) perusahaan manufaktur subsektor basic materials, industrials, consumer non-cylicals, consumer cyclicals, dan healthcare yang terdaftar di Bursa Efek Indonesian (BEI) periode 2019-2021. Dari hasil penelitian yang telah dilakukan menunjukkan bahwa variabel cash holding dan nilai perusahaan berpengaruh positif terhadap praktek perataan laba. Sedangkan variabel komisaris independen dan kualitas audit tidak berpengaruh terhadap praktek perataan laba.
Co-Authors Biettant, Rubiatto Dida Nurhaida Eriastuti Eka Tami Rakendro Wijayanto Yolanda Masnita Siagian