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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Studi Kasus Inovasi Ekonomi Jurnal Abdimas Sangkabira Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Abdi Makarti International Journal of Integrative Sciences Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Al-Muraqabah: Journal of Management and Sharia Business Jurnal Akuntansi
Muhammad Hasyim Ashari
Sekolah Tinggi Ilmu Ekonomi (STIE) Indocakti Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KONSEKUENSI PERPAJAKAN ATAS PERUBAHAN STATUS PERSEKUTUAN KOMANDITER (COMMANDITAIRE VENNOOTSCHAP) MENJADI PERSEROAN TERBATAS Muhammad Hasyim Ashari
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.183 KB) | DOI: 10.34308/eqien.v10i2.622

Abstract

Abstract Commanditaire Vennootschap is a limited partnership business entity that is not a legal entity, while a Limited Liability Company is a legal entity that has rights and obligations as legal subjects. To increase its business, the status of a Commanditaire Vennootschap (CV) may be changed to a Limited Liability Company (PT). The purpose of this study is to identify and analyze the tax consequences arising from the change in the status of a limited partnership business entity (commanditaire vennootschap) to a limited liability company. This research is a descriptive qualitative analytical study with a library research approach, where the approach to the problem is carried out by reviewing the provisions of applicable tax regulations to determine the tax consequences of changing the status of a business entity CV to a PT. The data used in this study is secondary data using library materials / document studies. The results show that the tax consequences arising from the transition are subject to VAT (Value Added Tax) and Income Tax Final on the transfer of assets and will experience a change in Taxpayer Identification Number (NPWP) and different tax treatment between CV (Commandary Vennootschap) and PT (Limited Liability Company). Keywords: Commanditaire Vennootschap, Limited Partnership Business, Limited Liability Company, Taxation, Change of Status CV to PT.
PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KARYAWAN) MELALUI PELATIHAN PENGISIAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI Muhammad Hasyim Ashari
Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i2.144

Abstract

This community service activity aims to train employees who have more than one position from different business entities in one business group located in Lawang, Malang, East Java, regarding calculating and reporting the Annual Tax Return of Personal Income. The method used in this activity is training in calculating and reporting the Annual Tax Return of Personal Income who have positions in three business entities in the same business group. Based on the results of community service, it is concluded that employees who have a personal income tax (PPh 21) can calculate the tax payable. The combined income will be underpaid on the Annual Personal Income Tax because they have income from two or more employers (business entities) in one business group. So you must make an Electronic Deposit Letter via e-billing first before reporting the Annual Tax Return electronically via e-filling or e-form.
Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau Muhammad Hasyim Ashari; Yudhi Anggoro
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i1.005

Abstract

This study aims to determine the practicality of the green accounting practices at Public Hospitals in Malang Raya which is expected to have an impact on business success. The approach used is descriptive quantitative. The results show green accounting practices in Malang Raya Hospital have an effect of 42.3% on business success. The novelty of the research lies in the green accounting practices that consist of financial, social, and environmental activities in measuring business success. AbstrakPenelitian ini bertujuan untuk mengetahui praktik penerapan akuntansi hijau pada RSU Malang Raya yang berdampak pada tercapainya keberhasilan usaha. Pendekatan yang digunakan kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa variabel penerapan akuntansi hijau di RSU Malang Raya berpengaruh sebesar 42.3% terhadap keberhasilan usaha. Kebaharuan penelitian dengan adanya akuntansi hijau yang dalam penerapannya melibatkan aktivitas yang berhubungan dengan keuangan, sosial serta lingkungan dalam mengukur keberhasilan usaha.
Determining Factors in Application of Green Accounting at Public Hospitals Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 6 (2022): IJHESS-JUNE 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v1i6.160

Abstract

Abstract The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, organizational size, and work experience as the independent variable and the application of green accounting as the dependent variable. The sampling method used is probability sampling with stratified sampling, so that 36 research samples were collected from a population of 40 RSUs. The novelty of this research is the addition of work experience variables, in addition to the variables of management's understanding of green accounting and the size of the general hospital organization. The results showed that simultaneously, the variables of management's understanding of green accounting, organizational size and work experience had an effect on the application of green accounting in public hospitals in Malang Raya. In fact, the effect of the variable management understanding of green accounting, organizational size and work experience on the application of green accounting variable is 38.5% and the remaining 61.5% is influenced by other variables besides the variables in this study. However, partially the variables of management's understanding of green accounting and organizational size that affect the application of green accounting in public hospitals in Malang Raya, while the work experience variable does not affect the application of green accounting in public hospitals in Malang Raya.
Analisis Faktor Rasio Keuangan Sebagai Indikator Unqualified Opinion Pada BUMN Peraih Indonesia Good Corporate Governance Award 2017 Muhammad Hasyim Ashari; Pudji Lestari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.369 KB) | DOI: 10.54259/akua.v1i3.995

Abstract

This study aims to analyze the factors that underlie the auditor's considerations in providing an Unqualified Opinion on BUMN Tbk companies that won the Indonesia Good Corporate Governance Award 2017. This descriptive quantitative research uses exploratory factor analysis. The results of the study show that the financial ratios used as indicators in providing Unqualified Audit Opinions to BUMN Tbk companies that won the 2017 Indonesia Good Corporate Governance Award are the Liquidity Ratio and Solvency Ratio. The Liquidity Ratio used is the Current Ratio, Quick Ratio and Cash Ratio. Meanwhile, the Solvency Ratios used are Total Debt to Total Assets Ratio, Debt to Equity Ratio, Owner`s Equity to Total Assets Ratio, Owner`s Equity to Fixed Assets Ratio, Fixed Assets to Long Term Debt Ratio and Times Interest Earned Ratio. The indicators that are factors in giving the auditor's opinion are divided into 3 (three) main factors, namely the company's ability to fulfill its obligations both short and long term (Factor 1) is the main consideration of 65.383% in providing an Unqualified audit opinion, the balance factor of debt and equity (Factor 2) and the importance of the source of loan capital and the level of security owned by creditors (Factor 3) with a consideration value of 12.417% and 11.243%, respectively.
Pemanfaatan Digital Marketing di Masa Pandemi Covid-19 pada Industri dan Usaha Obat Tradisional Muhammad Hasyim Ashari
Al-Muraqabah: Journal of Management and Sharia Business Vol. 2 No. 2 (2022): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1355.839 KB) | DOI: 10.30762/almuraqabah.v2i2.240

Abstract

The purpose of this study is to analyze the impact of using digital marketing by the traditional medicine industry during the Covid-19 pandemic compared to conditions before the Covid-19 pandemic. This research is a descriptive quantitative research with a case study approach. The data used is secondary data in the form of  sales reports (turnover) in the period 2014 to 2021 obtained from the traditional medicine industry in Malang, East Java. From this data, it is then processed and analyzed using tables and graphs to provide a descriptive picture related to the problems in the study as well as conducting normality tests, homogeneity tests, and different tests (independent sample T-test) using SPSS Ver.19 software to produce a conclusion. study. The results show that the traditional medicine industry can develop during the Covid-19 pandemic by utilizing digital marketing as a sales system as evidenced by an increase in average sales (turnover) during the Covid-19 pandemic by 173% compared to the period before the pandemic Covid-19.
KONTRIBUSI PROGRAM BANK SAMPAH DALAM UPAYA PENINGKATAN PENDAPATAN RUMAH TANGGA NASABAH BANK SAMPAH BAROKAH KOTA BATU Agista Putri Setiawati; Muhammad Hasyim Ashari; Defia Nurbatin
Studi Kasus Inovasi Ekonomi Vol. 7 No. 01 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Dengan tingkat kepadatan penduduk yang relatif tinggi dan jumlah penduduk yang besar di wilayah Rukun Warga 10 Kelurahan Sisir Kota Batu, tentunya timbulan sampah rumah tangga akan menjadi potensi masalah bilamana tidak ada solusi pengelolaan limbah sampah tersebut. Sehingga dibangunlah Bank Sampah Barokah di wilayah tersebut. Kegiatan pengabdian masyarakat ini dilakukan bertujuan untuk memberikan edukasi dan pemahaman kepada masyarakat tentang keberadaan dan fungsi Bank Sampah Barokah dalam pengelolaan limbah sampah untuk membantu masyarakat dalam meningkatkan pendapatan rumah tangga dengan menjadi nasabah Bank Sampah Barokah sehingga dapat menjadi pendapatan tambahan bagi masyarakat. Adapun tahapan implementasi program kegiatan PkM yang dilakukan adalah observasi jumlah nasabah Bank Sampah Barokah, pemetaan tugas dan tanggungjawab personel di Bank Sampah Barokah, menyusun alur pengelolaan sampah di Bank Sampah Barokah, edukasi masyarakat tentang pelaksanaan pengabdian terkait dengan Bank Sampah Barokah, pelatihan pemanfaatan limbah sampah untuk kerajinan bernilai ekonomis, dan kajian dampak Bank Sampah Barokah bagi peningkatan pendapatan masyarakat. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa warga masyarakat di wilayah Rukun Warga 10 Kelurahan Sisir Kota Batu sangat antusias dalam mengikuti program Bank Sampah Barokah. Sehingga diharapkan timbulnya kepedulian warga terhadap sampah yang ada disekitarnya karena terbukti dapat memberikan tambahan penghasilan dengan program Bank Sampah Barokah serta dapat menghasilkan kerajinan yang memiliki nilai ekonomis untuk menjadi tambahan penghasilan bagi nasabah Bank Sampah Barokah sehingga dapat meningkatkan kesejahteraan hidup keluarganya. Hal ini dibuktikan dengan adanya peningkatan penghasilan masyarakat yang menjadi nasabah Bank Sampah Barokah.
Upaya Pengoptimalan Laba dengan Metode Pencatatan dan Metode Penilaian Persediaan Ria Ayu Trianingsih; Muhammad Hasyim Ashari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2903

Abstract

The purpose of this research is to choose a method of recording and valuing inventory of finished goods that can increase profits at CV Istana Boneka Malang. The research approach used in this study is a quantitative approach. The analysis technique used is to use a comparison between perpetual and periodic inventory recording methods to determine the cost of goods sold and gross profit earned by the company. The results showed that the selection of the method of recording and valuation at CV Istana Boneka Malang that should be used is the inventory recording method using the LIFO inventory valuation method, where this method provides a higher gross profit than other valuation methods. However, as stated in Article 10 paragraph (6) of Law Number 36 of 2008 concerning Income Tax which states that the method that is fiscally permissible is the Average or FIFO inventory valuation method, CV Istana Boneka Malang can use the inventory recording method with the inventory valuation method. Average as a consideration of the method produces the highest gross profit after the LIFO inventory valuation method.
Pendampingan Pendirian Badan Usaha CV (Commanditaire Vennootschap) di Kantor Notaris Adeline Wijaya, S.H., M.Kn. Findita Irene Arlicia; Muhammad Hasyim Ashari
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v4i1.4229

Abstract

https://journal.undiknas.ac.idAbstract: In building a business, the most important thing is to form a business entity, because the existence of a business entity will protect the company from all claims due to the activities carried out by the company. Business actors who wish to establish a business entity must understand the terms and conditions that must be met in establishing a Limited Partnership (CV/Comamanditaire Vennootschap). In this community service activity, the stages carried out are (1) observing the Notary's office, (2) detailing the terms and conditions for establishing a CV, (3) detailing the administrative document requirements required for establishing a CV, (4) making stages/steps in establishing a CV, (5) conducting outreach to business actors regarding the procedures and conditions for establishing a CV. This community service activity can make it easier for business actors who plan to set up a business in the form of a CV business entity by knowing the terms and conditions and the steps that must be taken in establishing a CV. With this understanding, business actors can prepare all the required forms so that they can easily and smoothly set up the CV.Abstrak: Dalam membangun suatu usaha hal yang terpenting adalah membentuk badan usaha, karena dengan adanya bentuk badan usaha akan melindungi perusahaan dari segala tuntutan akibat aktivitas yang dijalankan oleh perusahaan tersebut. Pelaku usaha yang ingin mendirikan badan usahanya harus mengerti mengenai syarat dan ketentuan yang harus dipenuhi dalam pendirian Persekutuan Komanditer (CV/Comamanditaire Vennootschap). Dalam kegiatan pengabdian kepada masyarakat ini, tahapan yang dilaksanakan adalah (1) tahapan observasi kantor Notaris, (2) membuat rincian syarat dan ketentuan pendirian CV, (3) membuat rincian persyaratan dokumen administratif yang dibutuhkan dalam pendirian CV, (4) membuat tahapan/langkah dalam pendirian CV, (5) melakukan sosialisasi terhadap pelaku usaha mengenai tata cara dan ketentuan dalam pendirian CV. Kegiatan pengabdian masyarakat ini dapat memudahkan pelaku usaha yang berencana mendirikan usaha dalam bentuk badan usaha CV dengan mengetahui mengenai syarat dan ketentuan serta tahapan-tahapan yang harus dilakukan dalam mendirian CV. Dengan pemahaman tersebut, maka pelaku usaha dapat mempersiapkan segala bentuk persyaratan yang diharuskan sehingga dapat dengan mudah dan lancar dalam mendirikan CV tersebut.
UPAYA PENINGKATAN KUALITAS PENDIDIKAN DENGAN PENERAPAN KEDISIPLINAN GURU DI SD MUHAMMADIYAH 9 “PANGLIMA SUDIRMAN” MALANG Ayu Agustin; Muhammad Hasyim Ashari
ABDI MAKARTI Vol 2, No 2 (2023): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v2i2.462

Abstract

As an effort to improve the quality of education is the discipline of teachers. Increasing teacher discipline in the teaching and learning process is expected to improve the quality and quality of education in order to give birth to the next generation who are superior and have good morals. This community service activity was carried out at SD Muhammadiyah 9 "Panglima Sudirman" Malang with the following stages: observing and mapping disciplinary actions, conducting studies on alternative solutions in policy formulation, awareness of the importance of discipline for teachers, and consultation or assistance. The implementation of this activity went well with the result that the teacher carries out his duties and obligations with full sincerity, awareness, patience and a sense of responsibility, because he realizes that discipline in the world of education is important and must start from the teacher as a teacher, to be able to create superior human resources and beneficial to the nation, state and society. The discipline of teachers at SD Muhammadiyah 9 "Panglima Sudirman" Malang is quite good, although there are still some teachers who lack discipline in complying with the rules set by the school. Socialization and coaching continues to be pursued by the school in order to reduce cases of disciplinary violations, with the aim of creating a good educational environment and being a good role model for students at SD Muhammadiyah 9 "Panglima Sudirman" Malang. Keywords: discipline, education, teacher, quality, qualified.
Co-Authors Agista Putri Setiawati Ayu Agustin Defia Nurbatin Findita Irene Arlicia Made Iska Aprilita Wardani Muhammad Shabri Oyong Lisa Pudji Lestari Ria Ayu Trianingsih Tasnim Nikmatullah Realita Umi Muawanah Yudhi Anggoro