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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan KEUNIS JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ihsan: Jurnal Pengabdian Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Al Dzahab JAKA (Jurnal Akuntansi, Keuangan dan Auditing) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Akuntansi dan Governance Andalas Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education JAS (Jurnal Akuntansi Syariah) "Indonesian Journal of Devotion and Empowerment (IJDE) "
Hasan Mukhibad
Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Bank social fund distribution and cost of profit-sharing investment account: evidence from Indonesia Prabowo Yudo Jayanto; Hasan Mukhibad; Nana Abdul Aziz
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16733

Abstract

Purpose - This study aims to prove the impact of the distribution of social funds (qardhul hasan-QH and zakah funds) on the cost of a Profit-Sharing Investment Account (PSIA) immediately and for a long period in Islamic banks.Method - The research is based on panel data from 11 Islamic commercial banks (IB) in Indonesia from 2009 to 2021. Data were analyzed using the generalized least squares (GLS) random-effects method with robust standard error.Result - This research proves that the distribution of social funds (the distribution of QH and zakah funds) has a positive economic impact in the short period but the distribution of social funds has a negative economic impact in the long period.Implication - This study contributes to bank directors in considering the social activities of banks funded by QH funds by considering the effectiveness of social fund distribution, hence having positive economic consequences for bank performance.Originality - This research contributes to the development of previous literature in two ways. First, we use CSR performance proxies that are different from previous studies, namely the distribution of QH and zakah funds. The distribution of these funds is a proof of the bank's legitimacy to care about social, economic, and environmental issues. Second, we use the cost of PSIA as an economic consequence of CSR performance.
Faktor- Faktor yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah dengan Belanja Modal Sebagai Variabel Intervening Hasan Mukhibad; Mugi Wismoyo Aji
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.25

Abstract

The purpose of this study is to determine whether there is an influence of local own-source revenue (PAD), regional loans, and intergovernmental revenue on the financial performance of local governments and their influence if mediated by capital expenditure. The population in this study is the Regency / City Governments in Central Java consisting of 29 Regencies and 6 Cities in 2014-2016. This study uses secondary data in the form of a report on the realization of the Central Java Regional Government Budget in 2014-2016. Hypothesis testing in this study uses path analysis with two regression models. The results of the research for the first regression model show that regional original income and the Intergovernmental Revenue have a significant effect on capital expenditure. The Regional Loan variable has no significant effect on capital expenditure. For the second regression model of regional own-source revenue and the Intergovernmental Revenue does not have a significant effect on financial performance, the regional loan variable has a significant effect on the financial performance of regional governments. Variable of local original income, regional loans, and intergovernmental revenue have no significant effect on the financial performance of local governments through capital expenditure. Intervening variables are not proven to be able to mediate the effect of independent variables on the dependent.
Transparency and Accountability of School Funds: The Implications for Efficiency and Effectiveness of School Activities Abdul Rohman; Ahmad Nurkhin; Hasan Mukhibad
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 10, No 2: September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um003v10i22024p118

Abstract

This study aims to describe the transparency and accountability of school funds. The next objective is to analyze the effect of transparency and accountability of school funds on the efficiency and effectiveness of school activities. The research population is public and private schools in the city of Semarang. The research sample is a school that has been accredited A. The research respondents are school principals, vice principals, and school treasurers. The data collection method used is a questionnaire. Quantitative descriptive analysis and multiple regression analysis were involved to analyze the data. The results of the study show that the level of transparency and accountability in managing school funds is in the good category. The results of multiple regression analysis provide empirical evidence that transparency and accountability have a significant and positive influence on the effectiveness and efficiency of school activities. The practical implication of this study is the importance of increasing transparency and accountability in the management of school funds because it will determine the efficiency and effectiveness of implementing school programs. Involvement of stakeholders in drafting budget and activities school as well as reporting in a manner periodic is an element important in management of school funds. Keywords: Accountability, Efficiency, Effectiveness, School funds, Transparency
Tingkatkan Potensi Desa Kalisalak Batang melalui Pelatihan Pemasaran dan Penjualan Daring Jati, Kuat Waluyo; Mukhibad, Hasan; Agustina, Linda; Suryarini, Trisni
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 5 No. 2 (2023): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v5i2.4155

Abstract

Status pandemi telah dicabut pemerintah dan masyarakat dapat berkegiatan secara normal, namun kebiasaan bisnis secara daring tetap berlanjut karena memudahkan pelanggan dalam melakukan belanja. UMKM Pokja 3 Desa Kalisalak, Kecamatan Batang, Kabupaten Batang kesulitan memanfaatkan momentum ini untuk memasarkan maupun menjual produk secara daring. Oleh karena itu, diperlukan pengabdian masyarakat untuk meningkatkan wawasan, pengetahuan, dan keterampilan pelaku UMKM dalam mengelola bisnis secara daring dengan memanfaatkan digital platform. Pemasaran dan penjualan yang semakin meningkat akan meningkatkan pendapatan masyarakat Desa Kalisalak, Kecamatan Batang, Kabupaten Batang. Pengabdian dilakukan dengan metode ceramah, tanya jawab, diskusi, simulasi, dan pendampingan. Langkah strategis yang dilakukan adalah dengan: 1) memberi wawasan, pengetahuan, dan pemahaman tentang bisnis, bisnis online, dan pemanfaatan digital platform UMKM, 2) diskusi dan tanya jawab dengan memberikan kesempatan kepada pelaku UMKM, 3) pendampingan kepada pelaku UMKM, dan 4) evaluasi hasil pengabdian yang telah dilakukan. Setelah pengabdian dilakukan pelaku UMKM Desa Kalisalak mengungkapkan lebih memiliki pengetahuan dan wawasan dalam memulai dan mengelola bisnis secara daring. Selain itu, pelaku UMKM memiliki keterampilan memanfaatkan media sosial sederhana dalam pemasaran dan penjualan secara daring.
Pemberdayaan Pelaku UMKM Melalui Pendampingan Penentuan Harga Pokok Harga Jual Produk dan Pemasaran Digital Hasan Mukhibad; Prabowo Yudo Jayanto; Indah Anisykurlillah; Risanda Alirastra Budiantoro; Fitrarena Widhi Rizkyana
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 2 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i2.797

Abstract

Permasalahan yang dihadapi oleh Pusat Belanja Sahabat Lingkungan Kalisalak (Pujasalika) adalah kurangnya pengetahuan dari proses pencatatan keuangan dan minimnya pengetahuan dan kemampaun dalam pemasaran digital. Kegiatan pengabdian ini dilakukan untuk memberikan pemahaman dan skill bagi pelaku usaha UMKM dalam melakukan pencatatan atas transaksi usahanya, khususnya dalam mengidentifikasi biaya produksi dan perhitungannya. Selain itu, pengabdian ini dilakukan untuk memberikan kemampuan mitra dalam melakukan digital marketing melalui berbagai platform e-commerce. Karena luasnya kegiatan ini, maka untuk mengefektifkan tujuan pengabdian, pelaksanaan pengabdian dilakukan melalui tiga tahapan, yaitu tahap persiapan, pelaksanaan dan pelatihan dan pendampingan. Metode pelaksanaan pelatihan dilakukan dengan pendekatan ceramah, dan studi kasus. Evaluasi kegiatan pelaksanaan pelatihan dilakukan dengan menyebarkan kuesioner kepada semua peserta sebelum dan setelah kegiatan (pre- dan post-test). Hasil penilaian pre-test dan post-test menghasilkan nilai rata-rata yang mengarah pada peningkatan pemahaman pelaku UMKM atas materi pelatihan. Selain itu, hasil uji paired-t-test menghasilkan signifikansi 0.000 dan mengindikasikan bahwa pelatihan telah dilaksanakan secara efektif dalam meningkatkan pemahaman dan skill pelaku UMKM dalam mengidentifikasi biaya produksi, penentuan harga pokok produksi, penentuan harga jual serta digital marketing
Edukasi Financial Capacity dan Capability berbasis Teknologi Finansial untuk Mencapai Financial Well-Being bagi Ibu-Ibu PKK Desa Kalisalak Risanda Alirastra Budiantoro; Hasan Mukhibad; Asrori; Enggarningtyas Retno Pinasti; Suci Afnia; Arif Agus Haidar
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 2 (2024): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Memaksimalkan Potensi
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v4i2.1402

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas dan kapabilitas finansial berbasis teknologi finansial bagi 35 ibu PKK di Desa Kalisalak, Kabupaten Batang, guna mencapai kesejahteraan finansial (financial well-being). Kegiatan ini dilaksanakan pada Rabu, 21 Agustus 2024, dengan fokus pada tiga aspek utama: pengenalan perencanaan dan manajemen keuangan keluarga, pengenalan aplikasi teknologi finansial, serta pembuatan anggaran sederhana. Metode yang digunakan adalah The Sustainable Livelihood Approach, yang menekankan penguatan modal sosial, manusia, dan finansial. Ibu-ibu PKK diberikan pelatihan untuk merencanakan keuangan keluarga dengan baik, memanfaatkan teknologi seperti dompet digital dan perbankan online, serta membuat anggaran rumah tangga sederhana namun efektif. Kebaruan kegiatan ini terletak pada pendekatan edukasi teknologi finansial yang dirancang khusus untuk kelompok ibu rumah tangga di pedesaan, yang sebelumnya belum banyak menggunakan teknologi finansial. Kebermanfataan dari edukasi ini menggabungkan literasi digital dan finansial, sehingga peserta dapat langsung mengaplikasikan konsep yang dipelajari dalam kehidupan sehari-hari. Evaluasi dilakukan menggunakan metode Tingkat Capaian Responden (TCR) untuk mengukur efektivitas edukasi. Hasilnya menunjukkan peningkatan signifikan pada pemahaman dan keterampilan peserta. Hal ini menunjukkan peningkatan signifikan pada kemampuan ibu-ibu PKK dalam memahami konsep keuangan dasar, seperti mengatur anggaran dan memanfaatkan aplikasi keuangan untuk kebutuhan sehari-hari. Selain itu, ibu PKK Desa Kalisalak merasa lebih percaya diri dalam memanfaatkan teknologi ini untuk menabung, mengatur pengeluaran, dan bahkan mempertimbangkan investasi sederhana. Dampaknya terlihat dalam pengelolaan keuangan rumah tangga yang lebih terstruktur dan terkontrol. Kesuksesan program ini membuktikan bahwa edukasi literasi keuangan berbasis teknologi finansial dapat meningkatkan kemandirian finansial di kalangan ibu rumah tangga pedesaan. Dengan keterampilan baru yang diperoleh, ibu-ibu PKK di Desa Kalisalak diharapkan dapat terus meningkatkan kesejahteraan finansial keluarga mereka secara berkelanjutan.
PERAN STRUKTUR MODAL DALAM MEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Septi Purnama; Hasan Mukhibad; ardhana Reswari Hasna Pratista; ardhana
Indonesian Journal of Accounting and Business Vol 6 No 1 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v6i1.126

Abstract

Kinerja keuangan adalah Tindakan finansial yang terjadi dalam jangka waktu tertentu dan diberikan dalam bentuk laporan keuangan seperti neraca dan laporan laba rugi. Kinerja keuangan yang baik akan meningkatkan laba perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana struktur modal berperan sebagai faktor yang memoderasi hubungan antara kepemilikan manajerial, leverage, dan ukuran perusahaan terhadap kinerja perusahaan. Populasi dalam penelitian ini berupa seluruh perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018– 2022 sejumlah 51 perusahaan. Teknik sampel yang digunakan adalah purposive sampling dan diperoleh 14 perusahaan dengan 70 unit analisis data. Metode analisis data yang digunakan pada penelitian ini menggunakan uji selisih mutlak pada analisis regresi moderasi serta alat analisisnya menggunakan aplikasi Eviews12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan leverage berpengaruh negatif terhadap kinerja keuangan perusahaan. Struktur modal tidak dapat memoderasi pengaruh kepemilikan manajerial, leverage dan ukuran perusahaan terhadap kinerja keuangan perusahaan.
Determinan Return Saham dengan Kualitas Pengungkapan Laporan Keuangan sebagai Variabel Moderasi Fauzi, Muhammad Irfan; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.3395

Abstract

Stock are an active and highly liquid invesment instrument. The movement of stock prices are volatile. Fundamental analysis can be a solution to deal with the risks. The purpose of this study is to examine the determine factor of stock return with financial report disclosure quality as a moderating variable. This research is a quantitive study using secondary data collected from historical stock data and financial report of companies incorporated into index 80 listed on the Indonesia Stock Exchange during 2019-2023. 66 companies were selected as sample with 330 unit of analysis. This study shows that earning per share and price earning ratio are able to effect stock returns significantly positive, while market capitalization and trading volume not able to affect stock return. Financial report disclosure quality was not able to moderate the relationship between earning per share, market capitalization, price earning ratio, and trading volume on stock returns. The results of this study are useful for investors to understand the role of financial indicators in describing company’s fundamental. Researcher found limitations where the variables used in this study were only able to explain the stock return variable by 1%. Therefore, further research with variations research model is expected.
Analisis Pengaruh Perspektif Fraud Hexagon terhadap Kecurangan Laporan Keuangan dengan Kualitas Komite Audit sebagai Variabel Moderasi Hartono, Felicia; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.3560

Abstract

This study aims to determine how the influence of financial targets, CEO educational background, number of board of commissioner meetings, auditor changes, frequent number of CEO's pictures, and participation in government projects on financial statement fraud with audit committee quality as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange, while the sample was 21 state-owned companies taken using purposive sampling techniques. The results of this study indicate that financial targets, CEO educational background, and frequent number of CEO's pictures have a positive and significant effect on financial statement fraud. The number of board of commissioner meetings, auditor changes, and participation in government projects do not affect financial statement fraud. The quality of the audit committee is able to weaken the influence of financial targets, CEO educational background, and frequent number of CEO's pictures on financial statement fraud. This research is expected to be useful for companies to identify factors that can influence financial reporting fraud.
Pengaruh Tax Knowlegde, Tax Awareness, Public Trust dan E-System Tax Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Saiful Ilmi; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4518

Abstract

This study aims to analyze the influence of tax knowledge, taxpayer awareness, public trust, and the electronic tax system on motor vehicle tax compliance in Semarang. Motor Vehicle Tax (Pajak Kendaraan Bermotor) is a Local Revenue (Pendapatan Asli Daerah), making increased taxpayer compliance essential to optimizing regional revenue. The research was conducted using a quantitative approach and an associative method. The population in this study consists of motor vehicle taxpayers in Semarang. A sample of 100 respondents was determined using purposive sampling. The software used for data analysis includes SmartPLS 4.0 and SEM-PLS. Data were collected through questionnaires, and the analysis was carried out to examine the relationship between tax knowledge, taxpayer awareness, public trust, and the use of the electronic tax system with taxpayer compliance. The results show that tax knowledge, taxpayer awareness, public trust, and the use of electronic tax systems, such as New Sakpole, affect motor vehicle taxpayer compliance. The electronic system that facilitates tax payment processes and public trust in the government plays a key role in increasing compliance. In conclusion, optimizing the use of the electronic tax system, along with improving education and public trust in tax management, is expected to increase motor vehicle taxpayer compliance in Semarang, which in turn contributes to the improvement of regional revenue
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Aji, Mugi Wismoyo Alfa Narendra Algifari Algifari, Algifari Ali, Wanamina Bostan Aminatun, Siti Amir Mahmud Andhina Putri Keriyanti Anna Kania Widiatami Ardhana ardhana Reswari Hasna Pratista Ardina, Ayu Martaning Yogi Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Atik Ul Mussanadah Baswara, Satsya Yoga Bayu Bagas Hapsoro Bayu Bagas Hapsoro, Bayu Bagas Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Daud, Norzaidi Mohd Dita Andraeny Doddy Setiawan Dwi Puji Astuti Edi Subkhan, Edi Ekaviana, Dessy Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Gymnastiar, Hamzah Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jafar, Noor Ismawati Jarot Tri Bowo Santoso Jati, Kuat Waluyo Kallisia, Maria Putri Kardoyo Kiswanto - Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nor, Fakhrudin Nugroho, Rosyid Wahyu Nur Anita Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Raharjo, Teguh Hardi Rahmawati Rahmawati Ratnani, Mariana Ratih Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Suci Afnia Sugiyat, Junjung Sulhadi Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto Widiyanto