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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat AMAR (Andalas Management Review) Jurnal Ilmiah Keuangan Akuntansi Bisnis
M. Hasan Ma'ruf
INSTITUT TEKNOLOGI BISNIS AAS INDONESIA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENDAMPINGAN PENGELOLAAN MANAJEMEN KEUANGAN PERUSAHAAN BAGI MANAJEMEN PT. BUDI KARYA MAJU Muhammad Tho’in; Budiyono Budiyono; M. Hasan Ma'ruf
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i2.2116

Abstract

Tujuan dari pengabdian kepada masyarakat ini yaitu memberikan pendampingan pengelolaan manajemen keuangan perusahaan bagi manajemen PT. Budi Karya Maju. Perusahaan ini sebagai salah satu perusahaan yang sudah bekerjasama dengan pihak kampus sudah lama. Metode pelaksanaan pengabdian ini dilakukan dengan tutorial penyampaian materi-materi terkait manajemen keuangan yang dilanjutkan dengan pendampingan rutin terhadap pihak manajemen PT. Budi Karya Maju. Waktu pelaksanaan pengabdian masyarakat ini yaitu semester genap 2019/2020 tepatnya yaitu bulan Februari-April 2020 setiap 2 minggu sekali. Tempat pelaksanaan pengabdian di meeting room PT. Budi Karya Maju. Hasil pengabdian ini menunjukkan bahwa dengan adanya pendampingan pengelolaan manajemen keuangan perusahaan memberikan pemahaman lebih mendalam terhadap pihak manajemen PT. Budi Karya Maju dalam rangka melakukan perbaikan-perbaikan dalam pengelolaan keuangan perusahaan. Implikasi dari kegiatan PKM ini menjadikan pengelolaan manajemen keuangan perusahaan yang dilakukan oleh pihak manajemen PT. Budi Karya Maju semakin lebih baik lagi sehingga manajemen perusahaan mampu memaksimalkan tingkat keuntungan/laba yang ditargetkan perusahaan dengan pengambilan keputusan yang cepat dan tepat. Kata kunci: pendampingan, manajemen keuangan, manajemen perusahaan
Halal Label: The Determinants of Purchase Decision Aprih Santoso; Nir Setyo Wahdia; M. Hasan Ma'ruf
AMAR (Andalas Management Review) Vol 5 No 2 (2021)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.6.2.14-37.2021

Abstract

This study aims to analyze the effect of the halal label, product quality, financial literacy and price on purchasing decisions for REVLON lipstick products in Semarang. The number of samples in this study were 100 respondents, the sampling technique was purposive sampling. The analytical tool used is path analysis, where previously tested the validity and reliability as well as the classical assumption test. The test results show that the halal label, financial literacy and price have a positive and significant effect on purchasing decisions for REVLON lipstick products in Semarang, while product quality has a negative effect on purchasing decisions. This study uses the halal variable as one of the determinants of purchasing decisions because it is still rarely used by previous marketing research studies with Muslim women as respondents. Research limitations: 1. The object used in this research only focuses on one product. 2. This study only uses 4 (four) independent variables, namely: Halal Label, Product Quality, Financial Literacy and Price. 3. This study only used a limited sample of 100 respondents.
Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi Aprih Santoso; Andre Setyo Nugroho; M. Hasan Ma'ruf
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.759

Abstract

This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang
Analisis Faktor-Faktor yang Berpengaruh Terhadap Opini Audit Going Concern Perusahaan Manufaktur di BEI Tahun 2014-2017 Johny Subarkah; M. Hasan Ma'ruf
JURNAL ILMIAH EDUNOMIKA Vol 4, No 01 (2020): EDUNOMIKA, VOL. 04, NO. 01, Februari 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i01.767

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya, terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Metode pengumpulan sampel menggunakan purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa nilai koefisien determinasi diperoleh nilai sebesar 0,697 yang berarti bahwa 69,7 % opini audit going concern dipengaruhi oleh kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya, sisanya 30,3% dijelaskan oleh variabel-variabel lain diluar model penelitian. Hasil uji hipotesis menunjukkan bahwa kualitas audit, kondisi keuangan dan opini audit tahun sebelumnya tidak berpengaruh terhadap opini audit going concern. Sedangkan variabel pertumbuhan perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Kata kunci: kualitas audit, kondisi keuangan, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya. This study aims to determine the effect of audit quality, financial condition, company growth, company size, previous year's audit opinion, on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The population in this study are manufacturing companies listed on the IDX. The sample collection method uses purposive sampling. The analytical tool used in this study is logistic regression analysis. The results showed that the coefficient of determination obtained a value of 0.697 which means that 69.7% of going concern audit opinion is influenced by audit quality, financial condition, company growth, company size, audit opinion of the previous year, the remaining 30.3% is explained by variables Other variables outside the research model. Hypothesis test results indicate that the audit quality, financial condition and audit opinion of the previous year do not affect the going concern audit opinion. While the company growth and firm size variables influence the going concern audit opinion.. Keywords: audit quality, financial condition, company growth, company size, previous year's audit opinion.
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Daerah di Wilayah Kabupaten/kota Karesidenan Surakarta tahun 2014-2021 Whias Nur Alfaisih; Wikan Budi Utami; M. Hasan Ma'ruf
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.44

Abstract

This study analyses the factors that influence local tax revenue in the Regency / City of Surakarta Residency in 2014-2021 using the variables of population, local revenue and gross regional domestic product (GRDP). The purpose of this study is to determine how the influence of population, local revenue and GRDP on local tax revenue. The sample in this study amounted to 56 data taken using saturated sample technique. The data used in this study are secondary data (time series) from 2014-2021 sourced from the Surakarta Karesidenan Central Bureau of Statistics. Data collection techniques using literature studies and documentation studies. This study uses data analysis methods in the form of normality tests, heteroscedasticity tests, multicollinearity tests and autocorrelation tests. While hypothesis testing uses multiple linear regression analysis, F test, t test, and coefficient of determination. The results showed that population has a negative and significant effect on local tax revenue, while local revenue and GRDP have a positive and significant effect on local tax revenue in the regency / city of Surakarta Residency.
Pelatihan Update Profil SINTA Dan Pembuatan ID GARUDA Untuk Dosen Institut Teknologi Bisnis AAS Indonesia Tira Nur Fitria; Muqorobin Muqorobin; Sri Laksmi Pardanawati; Iin Emy Prastiwi; M. Hasan Ma'ruf; LMS. Kristiyanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7678

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan update profil SINTA (Science and Technology Index) dan pembuatan ID Garuda (Garba Rujukan Digital) untuk dosen Institut Teknologi Bisnis AAS Indonesia. Kegiatan “Pelatihan Update Profil Sinta dan Pembuatan ID Garuda” ini dilaksanakan secara pada hari Kamis, 18 Agustus 2022 di ruang rapat kampus ITB AAS Indonesia. Peserta kegiatan yang terlibat adalah dosen Institut Teknologi Bisnis AAS Indonesia. Pada kegiatan pendahuluan ini, dosen selaku narasumber menjelaskan tentang SINTA dan GARUDA. Pada kegiatan inti ini, dosen selaku narasumber kegiatan pengabdian masyakarat memberikan demonstrasi tentang bagaimana melakukan update profil SINTA versi 3. Jika tidak segera diupdate, maka data dosen beserta seluruh kinerjanya dalam bentuk skor SINTA tidak akan terbaca sehingga tidak berdampak pada peringkat institusi/homebasenya. Untuk itu, dosen perlu melakukan sinkronisasi/update data dosen. Selain itu, narasumber juga menjelaskan tentang pembuatan ID GARUDA. Beberapa fitur baru akan di tampilkan di SINTA versi 3 ini. Fitur-fitur tersebut diantaranya berupa dokumen dari WoS dan dari dokumen Garuda. erkait surat edaran tersebut, seluruh Dosen diharuskan mengetahui ID Garuda, untuk mengetahui atau mendapatkan ID Garuda tersebut Dosen tidak perlu melakukan registrasi di Garuda. Syarat utama untuk memiliki atau mengetahui ID Garuda, seorang Dosen wajib mempunyai publikasi di jurnal/prosiding yang terindeks oleh Garuda. Pada kegiatan ini, narasumber juga mengajak para peserta untuk saling berdiskusi mengenai berbagai permasalahan yang terjadi saat proses update profil SINTA dan pembuatan ID GARUDA bagi dosen ITB AAS Indonesia. Dalam kegiatan ini, para peserta (dosen ITB AAS Indonesia) terlihat bersemangat dan antusias dalam mengikuti kegiatan ini. Mereka langsung mempraktekkan cara mengupdate profil SINTA dan membuat ID GARUDA.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Latifah Eka Putri; Suprihati Suprihati; Muhammad Hasan Ma'ruf; Budiyono Budiyono
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13618

Abstract

Profitability describes the company's ability to earn profits and effectiveness in managing company management. The level of profitability can affect the company's financial condition. This can be seen based on the ROA value. The type of research used is quantitative research. This research aims to determine the influence of cash turnover, inventory turnover and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX in 2020-2022. The data collection method used purposive sampling and obtained 35 samples. The analysis model used was multiple regression analysis with SPSS data processing tools. The results of the test show that partially cash turnover has no significant effect on profitability, inventory turnover has no significant effect on profitability, and accounts receivable turnover has a significant effect on profitability.
The Influence of Service Quality, Relationship Marketing, and Perceived Value on B2B Customer Satisfaction at PT Elkaka Putra Mandiri Rahmat; Lukmanul Hakim; M. Hasan Ma'ruf
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19812

Abstract

This study aims to analyze the effect of job training, work communication, and work motivation on employee performance at PT Elkaka Putra Mandiri Lampung. This research employs a quantitative approach using a survey method involving all 31 employees as respondents through a saturated sampling technique. Data were collected using Likert-scale questionnaires and analyzed by multiple linear regression. The results show that job training has a negative and significant effect on employee performance, while work communication and work motivation have positive and significant effects. Simultaneously, all variables significantly influence employee performance, with work motivation identified as the most dominant factor. The findings highlight the importance of enhancing work motivation and communication effectiveness, as well as the need to evaluate training programs to better align with job requirements.   Keywords: Job Training, Work Communication, Work Motivation, Employee Performance
SOSIALISASI CORETAX DAN PAJAK PENGHASILAN PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA PADA PEGAWAI UPT PUSKESMAS JUMAPOLO" Rizki Fajar; Suhesti Ningsih; M. Hasan Ma'ruf
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17741

Abstract

The purpose of this community service activity is to improve the understanding of employees at the Jumapolo Health Center Technical Implementation Unit, especially regarding the calculation of Income Tax Article 21 Average Effective Rate and socialization of the use of the Coretax tax reporting application. Tax regulations and the implementation of the Coretax application have caused several changes in the mechanisms of tax deductions, deposits, and reporting in the government environment, especially at the Jumapolo Health Center Technical Implementation Unit. The method of implementing this activity is the socialization of the Coretax application and simulation with all Health Center employees, as well as conducting discussions with related parties for Article 21 Income Tax deductions and conducting tax calculation simulations in accordance with the latest provisions. The results of this activity indicate an increase in the understanding of employees regarding the use of the Coretax application in reporting Annual Tax Returns and implementing the latest tax regulations regarding Article 21 Income Tax. The employees also interact with each other and provide positive feedback on the implementation of this activity and hope that in the future there will be further assistance related to technical obstacles in the implementation of the tax reporting application and the practice of tax regulations..
MODEL STRUKTURAL KEPATUHAN WAJIB PAJAK UMKM BERBASIS MANAJEMEN PEMASARAN LAYANAN DAN DIGITALISASI PERPAJAKAN M. Gunawan Setyadi; M. Hasan Ma'ruf; Abdullah Zailani
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20711

Abstract

This study examines the effects of service marketing management and tax digitalization on taxpayer compliance through taxpayer experience, satisfaction, and trust. An explanatory quantitative approach and a cross-sectional survey were employed involving 275 individual taxpayers who owned or managed micro, small, and medium enterprises in Greater Surakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling. Service marketing management and tax digitalization positively affected taxpayer experience. Experience positively influenced satisfaction, satisfaction enhanced trust, and trust improved taxpayer compliance. Taxpayer experience specifically mediated the effects of service marketing management and digitalization on compliance. However, serial mediation through experience and satisfaction without trust was not significant. In contrast, the complete experience–satisfaction–trust chain significantly mediated both exogenous relationships. The findings indicate that satisfaction alone is insufficient to translate service and digitalization into compliance; institutional trust is the decisive relational mechanism. The model explained 19.1% of the variance in taxpayer compliance. The study highlights the need to integrate service orientation, user experience, digital support, satisfaction, and trust-building in strategies to strengthen voluntary tax compliance. Keywords: PLS-SEM; service marketing management; tax digitalization; taxpayer compliance;
Co-Authors Abdullah Zailani Andre Setyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Daryono Daryono Dewi Muliasari Fitria, Tira Nur Hadi Samanto Iin Emy Prastiwi Inka Ayu Nurhana Johny Subarkah Johny Subarkah Johny Subarkah Johny Subarkah Latifah Eka Putri LMS. Kristiyanti Lukman Hakim M. Gunawan Setyadi Muhammad Fahri Nugroho Muhammad Tho’in Muhammad Tho’in Muqorobin Muqorobin Nir Setyo Wahdia Rahmat Rizki Fajar Rukmini Rukmini Saifudin Saifudin Sail Barodin Shellyana Ayu Kusuma Hapsari Sri Laksmi Pardanawati Sri Supatminingsih Suhesti Ningsih Suprihati Tino Feri Efendi Whias Nur Alfaisih Wikan Budi Utami