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All Journal Gema Wiralodra Jurnal Wacana Ekonomi Jurnal Investasi Jurnal Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Empowerment Jurnal Kalibrasi Outline Journal of Management and Accounting Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat Sainteks: Jurnal Sain dan Teknik Summa : Journal of Accounting and Tax Outline Journal of Economic Studies Outline Journal of Community Development Jurnal Pemberdayaan Kepada Masyarakat
Abdul Fatah Hassanudin
Universitas Garut
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN MANAJEMEN CSR TERHADAP PROFITABILITAS DI INDEKS SAHAM SYARIAH INDONESIA Marina, Nisha; Muhammd Ridha Habibi; Abdul Fatah Hassanudin; Nurjaman; Anggriyani
Jurnal Investasi Vol. 8 No. 4 (2022): Jurnal Investasi Vol 8 No 4 Tahun 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i4.228

Abstract

The purpose of this study is to analyze whether good corporate governance and corporate social responsibility can affect the level of company profitability. Which is where GCG is proxied by managerial ownership, institutional ownership, and the independence of the Board of Commissioners. CSR is proxied using the Global Reporting Initiative (GRI) G-4 indicator with 91 assessment indicators, which consist of 9 points of economic performance assessment, 34 points of environmental performance assessment, 16 points of assessment of labor practices and work comfort, 12 points of human rights assessment. people, 11 points for community assessment, and 9 points for product performance assessment. This study uses data on the financial statements of companies in the consumer goods industry listed on the Indonesia Stock Exchange Sharia Stock Index (ISSI) for the period 2017-2020. The population in this study includes all companies in the consumer goods industry listed on the Indonesia Stock Exchange as many as 41 companies. The data collection method used in this research is purposive sampling. The sample in this study were 14 companies with an observation period of 4 years so that a total of 56 companies were observed. The conclusion of this study shows that good corporate governance does not partially affect the company's profitability. Corporate social responsibility partially affects the company's profitability. And good corporate governance and corporate social responsibility simultaneously affect the company's profitability.
Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Business Entities Abdul Fatah Hassanudin
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/en3ha035

Abstract

Financial performance reporting in the context of sustainability has become increasingly important in recent years. This study aims to analyze the role of financial perfomance evaluation in the context of business sustainability. The results show that financial performance evaluation not only assesses current operational effectiveness but also serves as a predictor of business sustainability in the future. In the context of business sustainability, financial performance evaluation not only measures financial output but also efficient resource management. An Inclusive and comprehensive approach is needed to connect these two aspects. This reaseach is expected to provide guidance for business practitioner and polcymakers in formulating sustainability strategies that are integrated with their financial performance evaluation.
Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities Murwenie, Ira; Kartiko, Erik; Hassanudin, Abdul Fatah; Avrianto, Alam; Kurnaeli; Sujana, Duduh; Puspa, Rahmina
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.23624

Abstract

This community service program developed a structured training model to enhance the business capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the traditional snack sector, focusing on production cost calculation using a comparative raw material approach. Many MSMEs face challenges in optimizing costs and setting appropriate prices, which reduces profit margins. The training was designed to strengthen participants’ analytical skills in determining production costs, calculating selling prices, and projecting profits by comparing alternative raw materials. Evaluation of the program was conducted through pre-tests and post-tests to measure knowledge improvement regarding cost analysis and raw material management. Statistical analysis revealed a t-test value of 0.9306, indicating a significant improvement in participants’ understanding and practical ability to apply cost calculation methods after the training. These results demonstrate that the training model effectively enhances MSME actors’ capacity to optimize production processes, manage resources more efficiently, and make better-informed strategic decisions. Overall, the model shows strong potential to support MSME sustainability and competitiveness in the traditional snack industry.
Curriculum Innovation and Professional Competencies in Accounting Education: A Narrative Review Hassanudin, Abdul Fatah
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.973

Abstract

Curriculum reform in accounting education has become increasingly urgent amid digital disruption, sustainability imperatives, and global labor market demands. This narrative review synthesizes current literature from Scopus, Web of Science, and Google Scholar to identify effective strategies for reform. Four central themes emerge: the integration of digital competencies, the strengthening of employability and soft skills, the adoption of experiential learning methods, and the growing emphasis on ethics and sustainability. Findings show that digital literacy is strongly associated with work readiness, while interpersonal skills and ethical awareness are critical for long-term career success. Comparative evidence highlights regional disparities, with developed countries advancing more rapidly in digital and ethical integration than developing countries constrained by systemic barriers. These insights underline the importance of stronger academic–industry collaboration, supportive policy frameworks, and faculty development to drive effective reform. Ultimately, an integrated and multidimensional accounting curriculum is essential to prepare future accountants who are not only technically proficient but also adaptive, ethical, and socially responsible.
Analisa Implementasi Sistem Akuntansi Pemerintahan Pada Kecamatan Karangpawitan Kabupaten Garut Rosmayati, Irma; Abdul Fatah , Hassanudin; Anggraeni, Windi Ariesti; Purnawan, Ade
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Kecamatan Karangpawitan Kabupaten Garut yang terdiri dari 20 kelurahan/desa dengan luas wilayah mencapai 5.207 Ha dengan potensi besar pada hasil pertanian beras di ladang pesawahan, memerlukan pengembangan sumber daya manusia dan organisasi sebagai sarana untuk meningkatkan perekonomian. Namun, pencapaian target kecamatan masih rendah, khususnya dalam laporan keuangan akhir tahun yang menunjukkan capaian target sebesar 2%. Hal ini disebabkan oleh pemahaman dan keahlian yang belum optimal dalam sistem akuntansi pemerintahan di Kecamatan Karangpawitan. Penelitian ini bertujuan untuk menganalisis implementasi sistem akuntansi pemerintahan di Kecamatan Karangpawitan, Kabupaten Garut. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan sumber data primer dari wawancara dan observasi, serta data sekunder dari literatur, jurnal, dan situs internet terkait. Hasil penelitian menunjukkan bahwa sistem akuntansi pemerintahan di Kecamatan Karangpawitan sudah sesuai dengan Peraturan Menteri Keuangan RI No 238/PMK.05/2011, baik pada dana rutin maupun insidental, serta implementasi good governance yang telah berjalan dengan baik.
Social Normative Bounding and Brand Awareness of E-WOM Intensity in WhatsApp Group Online Community Mekar Arum PKK Group – Bojongsoang Hassanudin, Abdul Fatah; Murwenie, Ira; Avrianto, Alam; Lestari, Dwirani Fauzi; Puspa, Rahmina
Sainteks: Jurnal Sain dan Teknik Vol 6 No 1 (2024): Maret
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/sainteks.v6i1.619

Abstract

Currently, business transactions and communication with customers are carried out through various forms of digital platforms, one of which is using the WhatsApp application on smartphones. This research aims to determine the influence of normative social and brand awareness on the intensity of E-WOM in the WhatsApp Group PKK Mekar Arum - Bojongsoang Group application. This study uses a descriptive statistical approach of Multiple Linear Regression with a research sample of 55 people, each of whom represents one head of family and is a member of the WhatsApp Group under study. The data collection technique was carried out online using the Google Form application and processed with Microsfot Excell 2013 software. This research succeeded in proving that the influence of social norm attachment and brand awareness together had a significant influence on E-WOM intensity of 42.89% while 57.11% are other factors not examined in this study. This means that the PKK Mekar Arum – Bojongsoang Group uses E-WOM on the WhatsApp application mostly to improve communication and interaction between group members. Meanwhile, the intensity of using E-WOM is more aimed at introducing and building brand awareness of the products of PKK Group members and not in an effort to increase sales turnover from products promoted via the WhatsApp group..
The Influence of Leadership and Work Motivation on the Performance of Employees at Selabintana Chicken Farm Garut Sarip Hidayatulloh; Andri Muhammad Nuroni; Asep Saepuloh; Abdul Fatah Hassanudin
Outline Journal of Community Development Vol. 2 No. 2: November 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/37e77n41

Abstract

Using the associative descriptive method, this is done to convey how the results of the research are conducted. The population in this review is 65 employees. The sample is part of the totality and characteristics of the population. The research analysis conducted by the author uses the multiple linear regression method, which is in accordance with the phenomenon of the research problem. Multiple linear regression is also an analysis used to determine the cause and effect of the variables studied. Overall leadership gets a Good assessment criterion, this criterion is indicated by the highest criterion, namely Leadership as a Motivator because leaders always provide a form of attention to their employees by providing complete direction and explanation in the work so that employees feel optimistic while working so that it causes employee performance to increase. Overall Work Motivation gets a Good criterion, this criterion is indicated by the highest criterion, namely the Need for Power because leaders provide a form of concern and attention given by the company in the form of promotion and determination of permanent employees has succeeded in making employee enthusiasm continue to increase while working so that it causes employee work motivation to increase. Overall Employee Performance gets Good criteria, this criteria is indicated by the highest criteria, namely Initiative because employees can solve their problems when working by using creative ideas and innovation in working so that effective and efficient working methods are obtained which have an impact on good product quality that can be produced through this working method, then overall employee performance gets good assessment criteria by being able to provide motivation from employees so that company goals are achieved.
Implementation of Simple Clean Water Filtration Technology for Communities Along the Deli River in Medan Evri Ekadiansyah; Muhammad Aldo; Muhammad Ranu Al Habib; Abdul Fatah Hassanudin
Outline Journal of Community Development Vol. 3 No. 1: July 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/wfc7b879

Abstract

The availability of clean water is a basic need that is vital for public health and well-being. However, communities living along the Deli Riverbanks in Medan face serious air quality issues due to household and industrial waste pollution. This Community Service (PKM) activity aims to implement a simple clean water filtration technology that can be built with local materials, is easy to operate, and is affordable for lowland communities. The methods used include an initial air quality survey, training in building the filtration system, installation of units in residents' homes, and technical and social evaluations. The filtration system uses layered media consisting of palm fiber, gravel, fine sand, and activated charcoal in a plastic drum container. Laboratory tests showed that this system effectively reduced air turbidity from 78 NTU to 4 NTU and eliminated Escherichia coli contamination to 0 MPN/100 ml, approaching the national clean water quality standard. In addition to the technical aspects, this activity also had an impact on increasing community awareness of the importance of clean water and healthy lifestyles. The community satisfaction level with the quality of the filtered water reached over 90%, and the majority expressed a desire to replicate the system independently. This activity demonstrates that locally based appropriate technology can be an effective solution in addressing clean water problems in poor urban areas, as well as strengthening community capacity and independence in managing water resources sustainably.
The importance of adopting blockchain technology into financial accounting practices Hassanudin, Abdul Fatah; Saepuloh, Asep; Nurjaman
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/yakkgq30

Abstract

In the past decade, blockchain technology has developed quickly and gained the attention of many people, especially in the subject of accounting. The purpose of this study is to determine the benefits and challenges related to blockchain technology in the field of accounting. This study uses an extensive overview of the literature as its approach to research. Blockchain technology provides a decentralized, secure, and transparent framework for maintaining data. The idea that blockchain allows for things to be more open and accountable shows how useful it is in accounting. Using blockchain, companies can make their financial statements more accurate and clear, which will make investors and other stakeholders more likely to trust them. However, using blockchain in accounting also comes with a lot of problems, such as following the rules, keeping data safe, and the costs of setting it into place. As a result, businesses need to think carefully before using the blockchain technology in their financial management.
Analisis Efektivitas Pengelolaan Keuangan Daerah Pada Kantor Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Garut Rosmayati, Irma; Hassanudin, Abdul Fatah; Prayoga, Cepi Juniar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6621

Abstract

Penerapan otonomi daerah menuntut pemerintah daerah untuk memiliki kemampuan pengelolaan keuangan yang efektif, transparan, dan akuntabel sebagai prasyarat utama dalam mendukung pembangunan daerah dan peningkatan kualitas pelayanan publik. Pengelolaan keuangan daerah yang efektif tidak hanya berkaitan dengan tingkat penyerapan anggaran, tetapi juga dengan kesesuaian perencanaan, efisiensi pelaksanaan, serta manfaat nyata yang dirasakan oleh masyarakat. Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan keuangan daerah pada Kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Garut sebagai perangkat daerah yang memiliki peran strategis dalam pengelolaan fiskal daerah. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan penentuan informan melalui teknik purposive sampling. Pengumpulan data dilakukan melalui wawancara terstruktur dengan aparatur pengelola keuangan daerah serta didukung oleh studi dokumentasi dan studi kepustakaan. Analisis data dilakukan menggunakan teknik triangulasi sumber untuk menjamin keabsahan dan kredibilitas data. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah pada BPKAD Kabupaten Garut secara umum telah berjalan relatif efektif, ditunjukkan oleh ketercapaian target pendapatan daerah, kepatuhan terhadap regulasi, serta sistem pelaporan keuangan yang telah memenuhi prinsip akuntabilitas. Namun demikian, penelitian ini juga menemukan sejumlah catatan penting, khususnya terkait belum optimalnya diversifikasi sumber pendapatan daerah, masih adanya kendala efisiensi pelaksanaan anggaran, serta keterbatasan aksesibilitas informasi keuangan bagi masyarakat. Kesimpulan penelitian menegaskan bahwa peningkatan kapasitas sumber daya manusia, penguatan koordinasi antarorganisasi perangkat daerah, serta optimalisasi transparansi pengelolaan keuangan menjadi implikasi praktis yang penting guna mewujudkan pengelolaan keuangan daerah yang lebih efektif dan berkelanjutan.
Co-Authors ADE PURNAWAN Agung Yulianto Agus Rahmadsyah Alam Avrianto alam avrianto Amir Hakim Andri Muhammad Nuroni Anggraeni, Windi Ariesti Anggriyani Asep Saepuloh Ayu Hilda Inaya Azis Wira Pratama Azizul Kholis Bambang Satriawan Cecep Hamzah Pansuri Dioka Muhammad Akbar Duduh Sujana Dwirani Fauzi L Dwirani Fauzi Lestari Eliya Fatma Harahap Evri Ekadiansyah Hani Siti Hanifah Harahap, Eliya Fatma Iin Srimulyani Ira Murwenie Irma Rosmayati Jufri Darma Kartiko, Erik Kurnaeli Lestari, Dwirani Fauzi Marina, Nisha Mochamad Romdhon Muammar Rinaldi Muhamad Ginanjar Riyanto Muhammad Aldo Muhammad Ranu Al Habib Muhammd Ridha Habibi Murweni, Ira Nissa Agniya Resmisari Nurjaman Nurjaman Nurjaman Nurjaman Prayoga, Cepi Juniar Puspa, Rahmina Putri, Marissa Disthy Qoriah, Desi Rahmina Puspa Rahmina Puspa AR Reny Dany Merliyana Rosmayati, Irma Sarip Hidayatulloh Wanda Prayogi Wisnu Wardani Wufron Wufron