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All Journal Jurnal Dinamika Sosial Budaya Jurnal Akuntansi dan Keuangan Batara Wisnu : Indonesian Journal of Community Services AMMA : Jurnal Pengabdian Masyarakat
Abdul Manan
Universitas Semarang
Arts Humanities Chemistry Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences

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PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DI LQ45 SELAMA TAHUN 2010 - 2015 Windasari Rachmawati; Abdul Manan
Jurnal Dinamika Sosial Budaya Vol 20, No 1 (2018): Juni
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.077 KB) | DOI: 10.26623/jdsb.v20i1.1240

Abstract

Penelitian ini menguji dan menganalisis konsekuensi ekonomis dari modified audit opinion  terhadap borrowing cash flow. Penelitian ini menggunakan model data panel. Modified audit opinion (MAO) dalam penelitian ini adalah opini audit selain opini wajar tanpa pengecualian bentuk baku, yaitu opini wajar tanpa pengecualian dengan paragraf penjelasan (unqualified opinion with explanatory paragraph), wajar dengan pengecualian (qualified opinion), tidak wajar (adverse opinion), dan tidak memberikan pendapat (disclaimer opinion).Populasi dan sampel penelitian adalah perusahaan – perusahaan yang tergabung dalam LQ 45, kecuali perusahaan perbankan, perusahaan asuransi dan perusahaan keuangan lainnya.Hasil dari penelitian ini di ambil dari 45 sampel perusahaan yang terdaftar di LQ45 kemudian di pilih kembali berdasarkan kriteria perusahaan non perbankan dan keuangan. Hasilnya sampel penelitian berjumlah 40 perusahaan sampel penelitian. Setelah dilakukan pengujian dengan SPSS menggunakan uji asumsi klasik dan regresi berganda  dengan dibuat model 1 dan model 2, maka di peroleh hasil untuk Modified audit opinion tidak berpengaruh terhadap Borrowing cash flow dengan variabel kontrol investment cash flow, growth, size dan leverage. Peneliti melihat bahwa hasil regresi dari variabel kontrol ada satu variabel yang berpengaruh terhadap Borrowing cash flow pada saat pengujian model 1 yaitu variabel growth atau peningkatan penjualan. 
Pendampingan Laporan Pajak Sesuai Peraturan Pemerintah No. 55 Tahun 2022 Wajib Pajak Di KPP Gayamsari Semarang Nanang Ari Utomo; Abdul Manan; Andhy Tri Ardiyanto
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 : Agustus (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Based on the analysis of the situation, the problem faced by the community is a lack of knowledge about Government Regulation No. 55 of 2022 concerning final tax for UMKM with a sales turnover below Rp. 4,800,000,00.00. Therefore the Community Service team intends to provide outreach and assistance to Government Regulation no. 55 of 2022 for UMKM taxpayers to increase tax compliance. The implementation method used in this community service activity is the mentoring method through home visits, interviews and discussions. the Community Service team has the type of expertise that suits the needs of partners, namely taxation and accounting. Thus, with expertise that is in accordance with the needs of partners, it makes it easy for business owners as taxpayers who are registered at the Gayamsari Semarang KPP. The impact is that taxpayers can carry out tax obligations through an understanding of knowledge about the benefits of taxation for the community and the creation of taxpayer compliance in making payments and reporting periodic and annual tax returns.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA BAGI PETERNAK DOMBA DI WILAYAH BUGEN KELURAHAN TLOGOSARI SEMARANG Ani Setyowati; Martinus Aditya Pardiyanto; Shinta Eka Kartika; Abdul Manan
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 1 (2024): Batara Wisnu | Januari - April 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i1.244

Abstract

Financial statements is a part of an entity's responsibility in informing the condition of assets, liabilities and equity. With financial reports, an entity's financial condition can be traced and its effectiveness in managing finances assessed. Apart from that, financial reports can be used as a tool to take measurements to ensure business capabilities in carrying out operations. Besides that financial statements  projections of future business operations can be planned better. Livestock farming is an important sector in the process of meeting society's needs, but not all livestock business managers understand the importance of bookkeeping reports. Therefore, training and assistance in making simple financial reports is needed to help livestock farmers in managing their livestock businesses. The location for mentoring and training is in the Bugen area, Tlogosari Wetan Village
PENGARUH PENGENDALIAN INTERNAL TERHADAP NON PERFORMING FINANCING PEMBIAYAAN MUDHAROBAH Abdul Manan
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3288

Abstract

This study aims to analyze internal control over financing risk or Non Performing Financing (NPF) in mudharabah contracts, with a quantitative approach. The population in this study is Islamic Microfinance Institutions in Semarang City, Central Java. The sample of this study was 50 respondents. This study used purposive sampling. The dependent variable of this study is NPF. While the independent variables in this study are qualified employees, healthy practices and reliability of financial reports, good organizational structure. The statistical analysis method used in this study uses multiple regression. The results of this study indicate that employee quality variables have a significant influence on NPF, practice and financial report variables have an effect on NPF, and organizational structure variables have no effect on NPF. This study provides insight for Islamic Microfinance Institutions that adequate internal control can reduce the NPF level in mudharabah financing.
Co-Authors Adriyanto, Andhy Tri Ani Setyowati Martinus Aditya Pardiyanto Nanang Ari Utomo Shinta Eka Kartika Windasari Rachmawati