This Author published in this journals
All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan Lembaran Ilmu Kependidikan Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JURNAL PENGABDIAN KEPADA MASYARAKAT JABE (Journal of Accounting and Business Education) Public Health of Indonesia Accounting Analysis Journal Economic Education Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AFEBI Islamic Finance and Economic Review Sarwahita : Jurnal Pengabdian Kepada Masyarakat Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Pengabdian Al-Ikhlas Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Applied Data Sciences Business and Accounting Education Journal Jurnal Ekonomi Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Indonesian Management and Accounting Research Eastasouth Journal of Impactive Community Services Bookchapter Ekonomi Universitas Negeri Semarang Jurnal Abdimas Indonesia Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Journal of Environment and Sustainability Education Jurnal Pengabdian Nasional (JPN) Indonesia EDUCATIONE: Journal of Education Research and Review Conference Proceedings International Conference on Education Innovation and Social Science Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Pengabdian Masyarakat
Claim Missing Document
Check
Articles

The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Mukhibad, Hasan; Nurkhin, Ahmad
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.66

Abstract

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.
Improving Waste Management and Maggot Cultivation Capabilities at Pondok Pesantren As Salafy Al Asror Semarang Fachrurrozie; Martono, S; Nurkhin, Ahmad; Mukhibad, Hasan; Kardoyo
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/xpv7h896

Abstract

Pondok pesantren are educational institutions that are expected to contribute to environmental education, especially in overcoming the waste problems. A survey by the FEB UNNES Service Team regarding waste management at the Pondok Pesantren As Salafy Al Asror showed several problems in waste management, including not yet optimal management of temporary waste, and processing of organic waste that has the potential to be reprocessed. The implementation method is training and coaching. Training methods are implemented through waste management training for cleaning teams and santri and maggot cultivation training as well as providing adequate work safety equipment. The service activity was carried out on May 18 2024 at Al Asror Vocational School with 20 male students and 10 surrounding residents. The speakers for the activity were the service team leader, kiai, and practitioners from the Semarang City Zero Waste Community (Komunals). The activity was carried out in the form of training with two material sessions, namely waste management and maggot cultivation. The activity was opened by the cottage caretaker, KH. Al Mamnuhin Kholid. The first material was delivered by Drs. Fachrurrozie, M.Si. which emphasizes the importance of managing waste so that it can have a positive impact on the surrounding environment. The second material was delivered by Dr. Inaya Sari Melati, M.Pd. and Luthfan Faladias. Based on the results of the pre-test and post-test that have been carried out, it can be stated that there has been a significant increase in participants' knowledge in waste management and maggot cultivation.
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance Fachrurrozie; Nurkhin, Ahmad; Mukhibad, Hasan; Rohman, Abdul; Wolor, Christian Wiradendi
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.10599

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.
The Influence Of The Perception Of Business Actors About Accounting, Accounting Knowledge And Business Scale On The Use Of Accounting Information For MSMEs In The Special Region Of Yogyakarta Daffa, Muhammad; Nurkhin, Ahmad; Aziza, Maghfira Nur; Wedadjati, Ratna Sesotya
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The Indonesian government recognizes the importance of Micro, Small and Medium Enterprises (MSMEs) in reducing poverty and improving national economic well-being. As an economic development strategy, the empowerment of MSMEs is considered important for regional and national economic growth. The focus of this study was to evaluate how the perception of MSMEs about accounting, accounting knowledge and business scale affect the use of accounting information in the Special Region of Yogyakarta (DIY) with a total of about 324,000 MSMEs. The methodology of this study is quantitative, using a survey with a sample of 106 respondents through purposive sampling techniques from the MSME population in DIY. Data were collected through questionnaires and analyzed using SPSS version 25 to perform descriptive analysis, classical assumption test and multiple regression (t test and partial coefficient of determination). The results showed that accounting knowledge and business scale significantly influenced the use of accounting information by MSMEs, while perceptions of accounting did not. Accounting knowledge has a strong positive influence with a significance value of 0.370 (p<0.05), confirming the need to improve understanding of accounting among MSMEs. The scale of the business also had a positive effect with a significance value of 0.044 (p<0.05), indicating that the larger the business, the more likely it is to use accounting information effectively. On the other hand, perceptions of accounting showed no significant influence with a significance value of 0.743 (p>0.05), suggesting that attitudes towards accounting may be less relevant than factual knowledge. In conclusion, MSMEs in DIY must improve accounting knowledge to utilize accounting information more effectively, supporting growth and business continuity. Government and consultants are advised to provide training aimed at improving accounting knowledge. Future studies may broaden the scope by including other variables such as the education of business actors, the age of the company, and good governance practices for a more comprehensive and in-depth analysis.
Analisis Pengembangan Kurikulum MBKM Program Studi Pendidikan Ekonomi FEB Unnes yang Adaptif dan Berwawasan Konservasi Kusumantoro; Nurkhin, Ahmad; Setiaji, Khasan
Business and Accounting Education Journal Vol. 5 No. 1 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i1.460

Abstract

Kebijakan MBKM yang dijalankan prodi menghadapi kendala rekognisi dan pelaksanaan yang lebih sesuai dengan bidang studi. Permasalahan yang muncul di prodi Pendidikan Ekonomi FEB UNNES dapat diselesaikan dengan mengembangkan kurikulum MBKM yang lebih adaptif dan berwawasan konservasi. Tujuan penelitian ini adalah untuk menganalisis pengembangan kurikulum MBKM prodi Pendidikan Ekonomi FEB UNNES yang adaptif dan berwawasan konservasi. Penelitian ini merupakan penelitian pengembangan untuk menghasilkan kurikulum MBKM Prodi Pendidikan Ekonomi.  Desain penelitian pengambangan mengacu pada pendapat Borg dan Gall (1889) dengan tahapan pengembangan; (1) analisis pendahuluan, (2) pengembangan produk, (3) validasi produk, dan (4) uji kelayakan produk. Penelitian akan dilakukan di program studi Pendidikan Ekonomi FEB UNNES pada bulan Mei sd September 2023. Pihak yang terlibat adalah dosen, mahasiswa, alumni, pengguna alumni, mitra Kerjasama, asosiasi profesi, pengelola prodi sejenis, pakar kurikulum, dan pihak terkait lainnya. Pengembangan kurikulum akan dilakukan melalui kegiatan FGD (focus group discussion), benchmarking, dan tracer study. Hasil dari penelitian ini yaitu terbentuk struktur kurikulum yang masih tetap mengedepankan keahllian program studi namun tidak menghambat dalam mengakomodasi mahasiswa untuk mengikuti kegiatan MBKM.
Pengaruh Siskeudes, SPI, dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Desa Dengan Kompetensi SDM Sebagai Variabel Moderasi Setiawan, Fadli Arif; Nurkhin, Ahmad
Business and Accounting Education Journal Vol. 5 No. 1 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i1.4768

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Siskeudes, SPI, dan partisipasi masyarakat terhadap kualitas laporan keuangan desa dengan kompetensi SDM sebagai variabel moderasi.Penelitian ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini seluruh perangkat desa di Kecamatan Gladagsari Kabupaten Boyolali. Penelitian ini menggunakan teknik sampel jenuh dengan jumlah responden 80. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan penerapan Siskeudes dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan desa, akan tetapi variabel partisipasi masyarakat berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan desa. Kompetensi SDM memoderasi pengaruh penerapan Siskeudes dan sistem pengendalian internal terhadap kualitas laporan keuangan desa, akan tetapi kompetensi SDM tidak dapat memoderasi pengaruh partisipasi masyarakat terhadap kualitas laporan keuangan desa. Simpulan dari penelitian ini adalah kualitas laporan keuangan desa dipengaruhi penerapan Siskeudes dan sistem pengendalian internal, serta tidak dipengaruhi oleh partisipasi masyarakat. Kompetensi SDM dapat memoderasi pengaruh penerapan Siskeudes dan sistem pengendalian internal terhadap kualitas laporan keuangan desa. Kompetensi SDM tidak dapat memoderasi pengaruh partisipasi masyarakat terhadap kualitas laporan keuangan desa. Saran untuk para perangkat desa untuk tetap menerapkan Siskeudes dalam proses penyusunan laporan keuangan dan meningkatkan sistem pengendalian internal dengan konsisten kepada sistem yang telah diterapkan.
THE IMPLICATION OF PROFITABILITY AS A MODERATING IN THE RELATION OF ENVIRONMENTAL CERTIFICATION AND FINANCIAL PERFORMANCE TO MARKET REACTION Widiatami, Anna; Khasanah, Nasriatun; Nurkhin, Ahmad; Aeni, Ida
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.7671

Abstract

This study aims to analyze and empirically evaluate the effect of financial and non-financial information submitted through annual reports on the market reaction, proxied by trading volume activity. A study was conducted in 103 manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period with 515 annual reports. The panel data moderating regression results show that environmental certification and financial performance, measured by Sales growth, market value added, and Tobin's Q Ratio, do not affect the market reaction. However, return on equity as a Profitability measurement can strengthen the relationship between environmental certification and sales growth in trading volume activity. This study implies that a high return on equity in companies attracts an investor more than environmental certification. Besides, it could change the confidence of the investor to invest in a company that has been obtaining ISO 14001 certificates.
Understanding The Teacher's Intention to Use Artificial Intelligence for Accounting Learning Fachrurrozie, F; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Astuti, Dwi Puji; Mukhibad, Hasan
Proceedings International Conference on Education Innovation and Social Science 2024: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This research aims to analyze the factors that determine accounting teachers' intentions to use artificial intelligence in learning using the technology acceptance model (TAM) that has been developed. The research respondents were high school and vocational school accounting teachers in Semarang City, Central Java, Indonesia. 73 units of data were obtained using accidental sampling techniques. Questionnaires developed by previous researchers were used to obtain research data. SEM-PLS is used as a data analysis method. The research results indicate that only perceived usefulness can determine the level of teacher intention to utilize AI in learning. Other variables were not proven to have a significant influence. Some respondents thought that using AI was not an easy thing to do. Facilities and social support cannot encourage them to utilize AI in learning. Respondents also do not have sufficient IT competency, so they appear worried and less confident about utilizing AI in learning. The practical implication of this research is the importance of training and education for teachers so that they can utilize AI in learning because they are already convinced of the benefits of AI.
Development of Android-Based Learning Media Using Articulate Storyline 3 in Service Company Financial Report Material Sejati, Adif Akbar; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Baswara, Satsya Yoga
Proceedings International Conference on Education Innovation and Social Science 2024: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The research carried out aims to develop Android-based learning media using Articulate Storyline 3 to improve student learning outcomes on service company financial report material. The type of research used is research and development (R&D) using the ADDIE development model (Analyze, Design, Development, Implementation, and Evaluation). The object of this research is students in class X AKL 2 of SMK Negeri 4 Klaten for the 2023–2024 academic year. Data collection was carried out through observation, interviews, tests, and validation questionnaires. Data analysis uses quantitative descriptive to describe the suitability of learning media, while the effectiveness of learning media uses paired sample t tests and N-tests. The results of the data analysis show that the Android-based learning media with articulate storyline 3 obtained a material feasibility score of 75%, a media feasibility score of 57%, a practitioner-teacher feasibility score of 96%, small-scale test student response questionnaires of 88%, and in a large-scale test, students obtained a score of 87%, so theoretically, they were declared suitable for use in learning. The results of the effectiveness of learning media obtained a significance value of 0.00 < 0.05 and an N-test value of 0.47 in the medium category. Based on the results of the data analysis, it can be concluded that Android-based learning media with articulate storyline 3 in service company financial report material is declared suitable for application in accounting learning and effective in improving student learning outcomes.
Study of ChatGPT Utilization Behavior by Accounting Education Students: Extended UTAUT2 Model Perspective Setiyani, Rediana; Santoso, Jarot Tri Bowo; Nurkhin, Ahmad; Fatimah, Siti
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.6

Abstract

The use of Generative Artificial Intelligence (GAI), such as Chat Generative Pre-Trained Transformer (ChatGPT), is experiencing a significant increase among students for educational purposes, including lectures, completing assignments, and compiling final projects. This study aims to analyze the use of ChatGPT by accounting education students and investigate their intentions and behavior using the extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The study employed Partial Least Squares Structural Equation Model (PLS-SEM) analysis design with respondents from Accounting Education students at the Faculty of Economics and Business, Universitas Negeri Semarang (UNNES), totaling 134 students. The data collection technique used was a questionnaire distributed online via the Google Forms platform. Model testing was conducted first, followed by hypothesis testing in the PLS-SEM framework. Data analysis was conducted using the SmartPLS version 4.0 application. The results of the study showed that students' intention to use ChatGPT was more determined by performance expectancy and habit. Intention, facilitating conditions, and habits are significant predictors of use behavior. Intention can mediate the influence of habit on the actual behavior of students utilizing ChatGPT. In addition, extended-UTAUT2 constructs such as personal innovativeness, learning value, and novelty are unable to influence the intention and behavior of ChatGPT utilization by accounting education students.  
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Aeni, Ida Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari, Algifari Ali, Noor Faqih Udin Alifah, Atifatul Amir Mahmud Anisa Septiani Aenul Fajriah Anna Kania Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Aulia Rizky Nur Ruwita Aziza, Maghfira Nur Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Bayu Bagas Hapsoro, Bayu Bagas Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Daud, Norzaidi Mohd Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri yanto Heri Yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jarot Tri Bowo Santoso Kardoyo Khasan Setiaji Khasanah, Nasriatun Kiswanto Kiswanto Kiswanto, Kiswanto Kustini, Sri Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Minkhatul Fikriyah Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania Nor, Fakhrudin Novanty, Ine Nugroho, Aditya Surya Nugroho, Rosyid Wahyu Nur Hidayati Nurdian Susilowati Oki Anggaeni Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Rediana Setiyani, Rediana Reza Dwi Kumala Risanda A. Budiantoro Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rizqi Fajarwati, Baihaqi Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Sari, Puji Novita Satsya Yoga Baswara Sejati, Adif Akbar Selawati Septianingtyas Septiana, Duwi Setiawan, Fadli Arif Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Sifa Farida, Sifa Siti Fatimah Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sulhadi Sumiadji - Susanti, NilaYunita Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wedadjati, Ratna Sesotya Wicaksono Adi Nugroho, Wicaksono Adi Widiatami, Anna Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia Zikir Zibran Firdaus