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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Accounting and Management Journal Community Development Journal Jurnal Inovasi Penelitian Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Indonesian Journal of Community Diversity and Engagement Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat National Conference for Ummah
Ghofirin, Mohammad
Program Studi Akuntansi, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DAMPAK MODAL KERJA, STRUKTUR MODAL, STRUKTUR ASET, LIKUIDITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (Studi Empiris Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Aprillia Zustika Sari Zustika; Mohammad Ghofirin, S.Pd., M.Pd. Mohammad Ghofirin
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

The purpose of this research is to analyze the effect of Working Capital, Capital Structure, Asset Structure, Liquidity, and Company Growth on Profitability (Empirical Study of Food and Beverage Companies Listed on the IDX). The information used in this research is secondary information, taken from the 2014-2018 annual financial reports of the Food & Beverage Industry listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling. The research sample consisted of 11 companies that entered the research standards in 2014-2018. The results of this study indicate that partially working capital has a positive effect on profitability, capital structure has a negative effect on profitability, asset structure has a positive effect on profitability, liquidity has a negative effect on profitability, and company growth has no effect on profitability. Simultaneously, the variables of working capital, capital structure, asset structure, liquidity, and company growth have an effect on profitability. Keywords: Working Capital, Capital Structure, Asset Structure, Liquidity,Company Growth, Profitability.
THE PERFORMANCE ANALYSIS OF RELIZATION AND BUDGET DISTRICT GOVERNMENT AREA SHOPPING SUMENEP 2014-2018: Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah Kabupaten Sumenep Tahun 2014-2018 Asnanur Faizah Asnanur Faizah; Mohammad Ghofirin
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

The study aims to analyze the performance of the realization of the regional income and expenditure budget of Sumenep Regency in 2014-2018. The data used in this study is secondary data, taken from the 2014 to 2018 annual fianancial reports from the Sumenep Regency APBD. The method used in this research is a qualitative descriptive analysis based on the Budget Realization Report (LRA), namely with the concept of a budget, espacially expenditure analysis. The results of this study, namely spending on LRA for 2014-208 show that the performance of Sumenep Regency Government spending is considered good and continues to make improvements every year in the utilization of spending realization. Expenditure growth began to appear in 2016 compared to 2014-2015. So that it is hoped that in the following year the Sumenep Regency Government should allocate a balanced portion of the region according to the needs of regional development and the welfare of the community. Allocation of regional expenditure so as to increase the effectiveness, productivity and efficiency of spending in the future.
Analisis Pengaruh Risiko Kredit dan Risiko Operasional terhadap Profitabilitas Bank Umum BUMN yang Terdaftar di BEI untuk Periode 2021–2022 Dina, Dina Anggraeni Susesti; Mohammad Ghofirin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.4818

Abstract

The global economy is still having an impact on the banking industry. Financial and monetary conditions this year are better than the previous year. Several domestic factors support the expansion of the banking industry. The aim of this research is to see the influence of credit risk and operational risk on profitability in state-owned commercial banks listed on the IDX for the 20212022 period. This research method is multiple linear regression, using tools in the form of SPSS software. The results of this research show that credit risk and operational risk simultaneously influence profitability for state-owned commercial banks registered on the IDX in the 2021-2022 period, partially using Return on Assets (ROA).
Analisis Penerapan Standar Akuntansi Keuangan Pesantren di Pondok Pesantren Amanatul Ummah Surabaya Ghofirin, S.Pd., M.Pd, Mohammad; Dina Anggraeni Susesti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6425

Abstract

Islamic boarding schools are non-profit entities and have a very important role inpreparing financial reports. Until now, there are still many Islamic boarding schools that recordfinancial reports simply. This can be influenced by several factors, the lack of understanding byHR regarding the presentation of financial reports is the main factor. Bank Indonesia has initiatedIslamic Boarding School Accounting Guidelines (PAP) as a solution to the problem of preparingfinancial reports in Islamic boarding schools. This research aims to determine the form of recordingfinancial reports and to analyze the implementation of recording financial reports based onFinancial Accounting Standards (SAK) at the Amanatul Ummah Islamic boarding school inSurabaya. The method used in this research is qualitative with a descriptive approach. Datacollection techniques will be carried out by observation and interviews.
Pentingnya Pendidikan Anti Fraud Untuk Kesadaran Siswa Dalam Praktik Keuangan Dina Anggraeni Susesti; Mohammad Ghofirin
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.v4i2.1536

Abstract

Pada era digital saat ini, pendidikan anti fraud memiliki peran penting dalam menyebarkan kesadaran siswa terhadap praktik keuangan yang sehat. Ketika modus operandi penipuan menjadi lebih canggih, melindungi diri dari ancaman finansial menjadi semakin mendesak. Tujuan artikel ini ialah untukmenganalisis pentingnya mengintergritaskan pendidikan anti fraud kedalam kurikulum sekola buat membekali peserta didik menggunakan pengetahuan serta keterampilan yang diperlukan buat mengindentifikasi, menghindari, dan merespon aneka macam jenis penipuan. Melalui tinjauan literatur dan analisis data empiris, penelitian ini mengambarkan bahwa pendidikan anti fraud bisa meningkatkan kemampuan siswa buat mengenali tanda indikasi penipuan, mengevaluasi info keuangan secarakritis dan menghasilkan keputusan keuangan yang tepat. Selain itu, Pendidikan anti fraud juga membantu menumbuhkan karakter kejujuran, tanggung jawab, serta kepedulian, terhadap orang lain di siswa. Studi ini menyimpulkan bahwa pendidikan anti fraud merupakan investasi jangka panjangyang penting pada mengembangkan kecerdasan finansial generasi muda dan kemampuan buat melinduni diri asal kejahatan dunia maya. Rekomendasinya mencakup pengembangan kursus kompehensif, pelatihan pelajar, dan kolaborasi menggunakan banyak sekali kepentingan buat membentuk lingkungan belajar yang amna buat menumbuhkan literasi keuangan siswa di bangkalan.
Demonstration Method as An Effort to Improve Understanding of Financial Report Analysis Cooperative of Boarding School at Darul Ittihad Boarding School Bangkalan Ghofirin, S.Pd., M.Pd, Mohammad; Dina Anggraeni Susesti
Community Development Journal Vol 9 No 1 (2025): Community Development Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v9i1.6411

Abstract

The rapid development cottage Islamic boarding schools in Indonesia are reflected from growth amount Islamic boarding schools are increasingly many, spread across various regions, both urban and rural isolated. For ensure the learning process at the boarding school Islamic boarding school walk effective, important for cottage Islamic boarding school for own adequate facilities​ for the students besides as place stay they. Very good facilities required like room study and dormitory for student own importance alone. Not only that, cottage Islamic boarding schools must also equipped with facility economy like cooperative For fulfil need  daily  santri . As entity economy in​ cottage Islamic boarding school, report  finance  cooperative  become  attention  main Because  related  close  with  health  finance  cooperative . Method in study This use method demonstration with four stages , (1) Needs analysis ; (2) Planning Training ; (3) Implementation Training ; (4) Assessment Plate i han. The result of study This is increasing understanding manager cooperative cottage Islamic boarding school Darul Ittihad in serve report finance with pattern sharia . Improvement knowledge that has been owned by participants from manager cooperative cottage Islamic boarding school Darul Ittihad Bangkalan potential can used For face challenges and problems that have been This often experienced by cooperatives cottage Islamic boarding school with pattern sharia in Indonesia.
Analisis Penerapan Standar Akuntansi Pemerintahan Desa pada Kantor Desa Gumulan Kecamatan Kesamben Kabupaten Jombang Nur Hamidah, Anggih; Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7728

Abstract

This research investigates the implementation of Village Government Accounting Standards (SAPDesa) in the financial management of Gumulan Village, located in Kesamben District, Jombang Regency, during the 2022 fiscal year. Employing a qualitative method with a phenomenological approach, the study aims to understand how the village government applies SAPDesa in the processes of planning, implementation, reporting, and accountability. Data were collected through observation, documentation, and in-depth interviews with key village officials including the village head, secretary, financial staff, and members of the Village Consultative Body (BPD). The findings indicate that the village has generally followed the financial management procedures outlined in Permendagri Regulation No. 20 of 2018. Financial planning was conducted through participatory village meetings and resulted in the formulation of the RKPDesa and APBDesa documents. However, there was a delay in the ratification of the village budget. During implementation, financial transactions were recorded using the General Cash Book and supporting ledgers. The financial reports consisted of the Budget Realization Report (LRA) and Notes to Financial Statements (CaLK), but the village had not yet compiled a complete balance sheet or asset report. In terms of accountability and transparency, the village has made efforts to involve the community by providing access to financial information through village meetings and public information boards. Overall, the village government has demonstrated a commitment to transparent and accountable financial practices, although improvements are still needed in documentation and timely reporting. This research contributes to the understanding of public sector accounting practices at the village level and highlights the importance of strengthening governance through standardized reporting.
PENGARUH PENDIDIKAN KARAKTER DALAM PEMBELAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.66

Abstract

Character education is an education that is oriented not only to the mastery of teaching science (knowledge) but also the noble character (good character). The purposes of the study was to investigate the effect of character education which is integrated in financial accounting teaching and learning process to the students’ ethical attitudes. The results of the study showed that character education doesn’t affects students’ ethical attitudes (Sig 0.65 > 0.05). Therefore, it can be concluded from this study that character education integrated in financial accounting teaching and emotional intelligence affects the students’ ethical attitudes. The suggestions derived from the results of this study are: (1) For Accounting Department, State University of Malang, character education should be integrated explicitly on the whole subject of accounting department. (2) For lecturers, it is suggested to be willing and actively integrate character education in accounting teaching. (3) For other researchers, further research to examine the relationship between two independent variables is needed to be conducted. Therefore, it can be known whether one of the variables serve as a mediating or moderating variable.
Co-Authors Aprillia Zustika Sari Zustika Asnanur Faizah Asnanur Faizah Budiarti, Rizqi Putri Nourma Dike Bayu Magfira, Dike Bayu Endah Tri Wahyuningtyas EndahTri Wahyuningtyas Niken Savitri Primasari Nur Hamidah, Anggih Susesti, Dina Anggraeni Wahyuningtyas, EndahTri