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Model Pertanggungjawaban BUMDes Puji Berkah pada Unit Simpan Pinjam Fatchur Rohman; Miftah Arifin
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i1.3368

Abstract

This paper describes the results of community service activities (PKM) at the Village-Owned Enterprises in Jepara that face accountability issues. The purpose of this community service program is to implement the BUMDes accountability model and BUMDes business management. The program implementation phase includes systematic development of the BUMDes accountability report, application and process of preparing BUMDes accountability report, development of a Simple Financial Information System, and assistance and application of a simple financial information system. The results of the community service program outputs are generated in the form of guidelines for preparing the accountability report of BUMDes Puji Berkah Sinanggul and simple saving and loan financial applications. Based on the results of the dedication, it can be formulated that the implementation of the accountability model of BUMDes Puji Berkah can improve the quality of the performance of existing managers of BUMDes which are the object of service. BUMDes fits the format and meets the timeliness of reporting.  How to cite:Rohman, F., Arifin, M. (2020). Model Pertanggungjawaban BUMDes Puji Berkah pada Unit Simpan Pinjam. Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, 5(1), 18-27.DOI: https://doi.org/10.26905/abdimas.v5i1.3368
IMPLEMENTASI SISTEM INFORMASI YAYASAN (SIYAP) TERHADAP KUALITAS TATA KELOLA KEUANGAN YAYASAN PENDIDIKAN ISLAM DI JEPARA A. Khoirul Anam; Muhammad Ridho; Fatchur Rohman
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 2, No 2 (2017): December 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v2i2.1815

Abstract

Artikel ini memaparkan hasil kegiatan pengabdian kepada masyarakat program Iptek Bagi Masyarakat (IbM) pada Yayasan Pendidikan Islam di Jepara yang menghadapi masalah pengelolaan keuangan. Adapun tujuan dari program pengabdian masyarakat ini yaitu implementasi sistem informasi yayasan (SIYap) dan manajemen tatakelola keuangan yayasan. Tahap pelaksanaan program yang dilaksanakan meliputi: 1) Pengembangan sistem informasi yayasan (SIYap); 2) Penerapan dan proses implementasi aplikasi SIYap; 3) Penyusunan dan implementasi prosedur mutu tatakelola keuangan; 4) Pendampingan dan penerapan manajemen tatakelola keuangan. Dari hasil program pengabdian dihasilkan output luaran berupa aplikasi Sistem Informasi Yayasan (SIYap) dan dokumen Prosedur Mutu tatakelola keuangan yayasan. Berdasarkan pada hasil pengabdian dapat dirumuskan bahwa implementasi Sistem Informasi Yayasan (SIYap) dapat meningkatkan kualitas tatakelola keuangan yang ada di yayasan yang dijadikan objek pengabdian, hal ini dilihat dari pengelolaan keuangan di masing-masing unit dilakukan dengan baik, kualitas penyajian laporan keuangan sesuai dengan standar akuntansi, pelaporan yayasan sesuai dengan format dan memenuhi ketepatan waktu pelaporan. DOI: https://doi.org/10.26905/abdimas.v2i2.1815
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) (Studi Pada Pemerintah Kabupaten Kudus Periode Tahun 2008-2015) Fatchur Rohman; Widya Sofiana
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.216 KB) | DOI: 10.34001/jra.v1i1.98

Abstract

This study aims to determine and analyze whether the results of the collection of hotel taxes, advertisement taxes, parking taxes, and street lighting taxes have an effect on local revenue in the Kudus district government. The research method used in this study is a quantitative method, with multiple regression testing by doing the classical assumption test and t-test. The variables in this study are Hotel Tax (X1), Advertising Tax (X2), Parking Tax (X3), and Street Lighting Tax (X4) as the independent variable, and Local Revenue (Y) as the dependent variable. The data used is secondary data from 2008 to 2015 obtained from the Regional Revenue, Finance, and Asset Management Agency. The results of this study prove that partially only Hotel Tax and Street Lighting Tax have a significant positive effect on Regional Original Income, while Advertising Tax and Parking Tax have no significant effect on Regional Original Income in the Kudus Regency Government.
Analisis Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar LQ45 di Bursa Efek Indonesia Periode 2012-2017) Fatchur Rohman; Talchis Afkar
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.978 KB) | DOI: 10.34001/jra.v2i1.119

Abstract

In general, it can be said that information about the company can assist the assessment in making decisions. One of the main information needed is accounting information. The purpose of this study was to determine the effect of fundamental factors on stock prices listed on the Indonesia Stock Exchange. This research data was collected by survey method on LQ45 manufacturing companies listed on the Indonesia Stock Exchange. The types and sources of data used in this study are secondary data consisting of reports on Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Earning Per Share, Price Earning Ratio, and Price to Book Value. Secondary data sources come from Indonesian www.idx.co.id. The research data were then analyzed using the SPSS version 20.0 program significant effect of Return On Assets and Earnings Per Share on stock prices. There is no significant effect of Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Price Earning Ratio and Price to Book Value on Stock Prices. This is because the observation period for 6 years affected R square by 77.%. So the effect is quite large from the 7 ratio measuring tools used. While 23% is explained by other factors such as political and economic conditions.
Implementasi Sistem Akuntansi Berbasis Akrual Pada Kantor Kementerian Agama Kabupaten Jepara Fatchur Rohman; Aizatul Muniroh
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.797 KB) | DOI: 10.34001/jra.v2i2.129

Abstract

This research aims to know and evaluate the extent to which the implementation of accrual-based accounting system at the Office of the Ministry of religion (KEMENAG) District of Jepara Year 2018. The formula in this study into how the implementation of accrual-based accounting system at the Office of the Ministry of Religion Jepara Regency year of 2018. This research is located in the Office of the Ministry of Religion with the kind of Jepara Regency qualitative research. The source of the data used in this study i.e., primary data and secondary data. Method of data collection in this study use techniques of observation, interviews, and documentation. The results of this research show that the religious Ministry Office reporting Jepara Regency is in compliance with the Government Regulation Number 71-year 2010 On Accrual-based Government accounting standards. This is supported by the existence of real evidence that Kemenag Jepara Regency has been enthusiastically implement and optimize the accrual-based accounting system in improving the quality of reporting as investigators get in field and supported the budget details have been in make to use of those systems.
Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Dinas Kesehatan Kabupaten Jepara Fatchur Rohman; Yudhi Dharmansyah
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.443 KB) | DOI: 10.34001/jra.v3i1.130

Abstract

This study aims to examine the effect of planning documents, administrative records, human resource competencies, procurement documents, and money supply on budget absorption at the Jepara District Health Office. The research sample was 44 respondents who held positions in areas related to the budget, including Financial Administration Officers, Committee Making Officers, Technical Implementation Officers, Expenditure Treasurers, and implementing activities at the Jepara District Health Office. The results of the study using multiple linear regression showed that planning documents, administrative records, human resource competencies, and procurement documents had a significant influence on budget absorption. While the money supply does not affect the absorption of the budget.
Pengaruh Likuiditas, Profibilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Fatchur Rohman; Zulia Safitri
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.403 KB) | DOI: 10.34001/jra.v3i1.131

Abstract

The background of this problem is due to fluctuations in the distribution of dividend policies or those proxied by an unstable dividend payout ratio, while investors want a stable dividend policy and the differences in the results of previous studies that make researchers want to do research. This study aims to determine the effect of Liquidity, Profitability, and Sales Growth on Dividend Policy in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange. The data used in this study are documentary data in the form of Liquidity, Profitability, Sales Growth, and Dividend Policy obtained from financial reports from the official website www.IDX.co.id. The number of samples used was 14 companies that met the criteria and were listed on the IDX in 2013-2017. Data analysis was performed using a multiple linear regression test. The results of this study indicate that: 1) liquidity has no and no significant effect on dividend policy, 2) profitability has no and no significant effect on dividend policy, 3) sales growth has no and no significant effect on dividend policy, 4) liquidity, profitability, and Sales growth together has no effect on dividend policy.
Analisis Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Tegalsambi Kabupaten Jepara Tahun 2016-2019 Anggiase Alisiani Putri; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.365 KB) | DOI: 10.34001/jra.v4i1.140

Abstract

This study aims to determine the priority of using village funds in 2016 in Tegalsambi Village, Jepara Regency based on Permendesa PDTT number 21 of 2015, knowing the priority of using village funds in 2017 based on Permendesa PDTT number 22 of 2016, knowing the priority of using village funds in 2018 based on Permendesa PDTT number 19 of 2017, and knowing the priority of using village funds in 2019 based on Permendesa PDTT number 16 of 2018. The analytical method used is the method developed by Miller and Huberman which includes 3 activities carried out together, namely: (1) data reduction, (2) presentation of data, and (3) concluding. The results showed that the use of village funds in Tegalsambi Village, Jepara Regency in 2016 was by Permendesa PDTT number 21 of 2015 amounting to 99.07% prioritized in the field of village development and 0.93% in the field of community empowerment, the use of village funds in 2017 was by with Permendesa PDTT number 22 of 2016 amounting to 97.69% prioritized in the field of village development and 2.31% in the field of community empowerment, the use of village funds in 2018 has been by Permendesa PDTT number 19 of 2017 amounting to 80.89% prioritized in the field of development village and 19.11% for the field of community empowerment, and the use of village funds in 2019 was by Permendesa PDTT number 16 of 2018 which was 96.17% prioritized in the field of village development and 0.93% in the field of community empowerment.
Analisis Penerapan Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Karangaji Kecamatan Kedung Kabupaten Jepara Pada Tahun 2016-2019 Nor Arif; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.874 KB) | DOI: 10.34001/jra.v4i1.141

Abstract

This study aims to analyze the application of priority use of village funds based on the Permendesa PDTT in Karangaji Village, Kedung District, Jepara Regency in 2016-2019. This research is descriptive qualitative research using a case study model (Case Study). The data used are primary data (interview results) and secondary data (copy file of the Village Revenue and Expenditure Budget (APBDes) from Karangaji Village, Kedung District, Jepara Regency in 2016-2019). Informants from this study were the Village Head, Village Secretary, Head of Administrative and General Affairs, and Head of Financial Affairs. The data processing method used is data sorting, data classification, data editing, and data confirmation. The analytical method used in this research is the analytical technique by Miles & Huberman which starts from data collection, data reduction, data presentation to conclusion drawing, and data verification. The results of this study explain that the application of the Permendesa PDTT or the Regulation of the Minister of Villages for Disadvantaged Regions and Transmigration regarding the priority of using village funds can be said to have not been fully implemented, there are several obstacles related to the implementation of the priority use of village funds experienced by Karangaji Village to create some expectations regarding the achievement of priorities the use of village funds in Karangaji Village.
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Tahun 2019 (Studi Empiris Pada Desa se-Kecamatan Pecangaan Kabupaten Jepara) Ennida Novanti; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.254 KB) | DOI: 10.34001/jra.v5i1.177

Abstract

In managing village funds, an aspect of good governance is required where one of the pillars is accountability. Accountability is an obligation to provide accountability to the trustee. Indicators of accountability for village fund management are the competence of village fund management officers (X1), village government organizational commitment (X2) and the use of information technology (X3). This study uses primary data in the form of data obtained directly from the field, the population in this study is all village officials in Pecangaan District. While the sample of this study amounted to 60 people consisting of senior officials, village secretaries, heads of financial affairs, heads of planning affairs and heads of welfare sections. The data analysis method used in this study is multiple regression analysis using SPSS for Windows version 26 software. While the Village Government Organizational Commitment has no significant positive effect (no effect) on Village Fund Management Accountability.
Co-Authors . Andarwati . Sumiati A. Khoirul Anam Aan Zainul Anwar Abdul Razak, Sarah Abdurahim, Muhammad Nabil Aci Relandani Adhitama, Raissa Afifah, Husna Agung Wibowo Agus Irwanto Ahmad Saefudin Aizatul Muniroh Alif Yanuar Zukmadini Aloysius Duran Corebima Ananda Sabil Hussein Anggarani, Dinar Arsy Anggiase Alisiani Putri Anthapratama, Fahrezi Ihza Ardisa, Chintata Armanu Thoyib Arrifda, Melin Astrid Puspaningrum Atik Kurniawati, Atik Berutu, Meta Bara Betty Lukiati Brilian, Klaudea Catharina Aprilia Hellyani Christin Susilowati Darmawati Darmawati Darwanto Darwanto David Zaenal Anwar Delima, Cicci Ima Diwanata, Bima Dodi Irawanto Dwi Listyorini Edi Susilo Edy Yusuf Agung Gunanto Eka Chandradi Yudha, Eka Chandradi Elsje Theodora Maasawet Endah Junita Sari Ennida Novanti Farah Salsabila, Farah Fardhani, Indra Farizan, Neoda Fatmawati Fatmawati FAUZI Fery Rahma Pradika Frida Kunti Setiowati Grimonia, Raissa Gultom, Dea Andreas Pratama Hairul, Riandika Noval Hakim, Haeriah Hapsari, Raditha Dwi Vata Hapsari Hayuana, Wachidah Helmi Afif Prasidha, Helmi Afif Hendra Susanto Herawati Susilo Ibrohim Ilyas, Aliyah Imron, Much Indah Yunita Sari Isyfa Fuhrotun Jayanti, Elis Dwi JK, Adi Kus Rochman Kardina Yudha Parwati Kartikasari, Ani Khaq, Rizki Amalia Nurul Kolow, Jullya Christin Kundariati, Maisuna Kurniawan, Moh Dian Laela, Murni Oktafiani Layyinatus Syifa, Liftia Luqman Obby Rival M. Lutfi Hidayatullah Mangilep, Muhammad Agung Ady Maulana, Muhammad Ilham Wisnu Mega Mirasaputri Cahyanti Meila Dwineta Miftah Arifin Muhammad Faiz Roy’an Muhammad Ridho Muhammad Riza Aftoni Muhammad Sukron Iriyanto Muhammad Yasin Muhammad Ziauddin Ulya Mulyani, Haniva Muntholib Munzil Murni Sapta Sari Muzakki, Ahmad Syahri Nabila, Azzahra Nanang Suryadi Ninik Kristiani Noermijati, Noermijati Noor Arifin Nor Arif Nor Diah Handayani Novita Mandayanti Nugraheni, Febriani Sarwendah Asri Nur Aeni Widiastuti Nur Hidayati Nur'aqil, Ariiq Naufal Nuril Aulia Munawaroh Nurlaela, Nunung Pradani, Estri Aditya Prasetya, Alfadito Noval Purbayu Budi Santosa Putu Adi Putra Arimbawa Rachmawati, Rizqi Nur Raditha Dwi Vata Hapsari Rafsanjani, Attariq Rahayu, Paramita Renny Annisa Rifandani, Eka Putri Rila Anggraeni, Rila Riska Roisatul Ajizah Rizkiyah, Siti Yuniza Ika Robi, Fikri Syahir Rofiq, Ahmad Faiqun Nawwar Rosida, Ananda Frisca Ayu Rr Ayu Firdausiah S Siswanto Sa'adah, Evi Salsabila, Marisa Samiun, Aspiati A. Samiun Santi Andriyani Saputra, Dhimas Indra Sari, Dini Ayunda Savitri, Arie Andani Shalihul Aziz Widya Iriawan Siti Haerani Sitoresmi Prabaningtyas Sri Iftiana Seftiani Sri Palupi Prabandari Sri Rahayu Lestari Subadriyah, Subadriyah Suharni, Siti Sulisetijono Sulisetijono Sunaryo Sunaryo Syelvi Puspitarani Talchis Afkar Tambunan, Joseph Dolok Hidefumi Tatong Hariyanto Tifliyah, Siti Zainut Triangga, Bigraf Utami Sri Hastuti Verdamil, Ainun Cornelia Vinaima, Alya Rizki Vivi Novianti Wahyuli, Eka Fais Wakhidya, Savira Amilda Widya Sofiana Wijiasih, Wijiasih Wildaniyati, Arini Winny Astuti Yanto Yanto Yanto, Yanto Yessi Affriyenni Yudhi Dharmansyah Yuli Astutik Yuliati - Zaenal Anwar, David Zahra, Safrida Kusdwi Zulia Safitri