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All Journal Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mandalika Mathematics and Educations Journal Jurnal Pengabdian Polinema Kepada Masyarakat Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Pendidikan dan Pengabdian Masyarakat Harmoni Economics: International Journal of Economics and Accounting Jurnal Akuntansi Bisnis dan Humaniora
Zainal Abdul Haris
Politeknik Negeri Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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PELATIHAN PEMBUATAN WEBSITE SEKOLAH TK MUSLIMAT NU 15 KHODIJAH KELURAHAN SEDAYU KECAMATAN TUREN KABUPATEN MALANG Zainal Abdul Haris; Aang Afandi; Retno Widiastuti; Endah Suwarni; Apit Miharso
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 8 No. 2 (2021): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v8i2.98

Abstract

Di era globalisasi keberadaan sebuah website sangatlah penting bagi sebuah instansi, salah satunya instansi pendidikan. Informasi instansi pendidikan pada website akan sangat membantu pengguna informasi karena mudah diakses kapan saja dan dimana saja melalui internet. Pada masa pandemi ini, perkembangan jumlah peserta didik TK Muslimat NU 15 Kelurahan Sedayu Kecamatan Turen, Kabupaten Malang mengalami penurunan jumlah pendaftar peserta didik baru pada tahun ajaran 2020/2021. Salah satu penyebabnya adalah kurangnya informasi dan promosi sekolah kepada masyarakat dikarenakan situasi pandemi saat ini yang tidak memungkinkan masyarakat untuk mencari informasi dengan berkunjung langsung ke sekolah dan tidak memiliki media informasi dan promosi lainnya. Solusi bagi permasalahan ini adalah dengan membuat website sekolah sehingga masyarakat dapat mencari informasi dari rumah. Pelatihan pembuatan website untuk para guru dan pengurus paguyuban TK Muslimat NU 15 Khodijah Kelurahan Sedayu sangat penting. Website sekolah merupakan media informasi dan promosi sekolah. Dalam website tersebut menyediakan berbagai informasi sekolah yang dapat diakses melalui internet sehingga diharapkan dapat meningkatkan jumlah siswa TK Muslimat NU 15 Khodijah, serta dapat menjadikan website sekolah sebagai sumber belajar dan informasi bagi siswa dan wali murid.
Latar Belakang Penjualan Bisnis (Studi Kasus Penjualan PT HM Sampoerna kepada PT Philip Morris Indonesia) Zainal Abdul Haris
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 1 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.217 KB)

Abstract

AbstractThis descriptive research is to know the internal factors which become the background of PT HM Sampoerna (HMS) in selling its business to PT Philip Morris Indonesia (PMI). Mutation data of the number of shares issued and the company's share market price movements in 1995 to 1997 and 1999 to 2001 are used as a basis to describe the background of the sale by refer to the internal factors developed by Cavendish in collaboration with Corporate Finance LLP, Deloitte, and Fair Market Valuation  which become the background for the principal owner to sells their business. The results shows that the internal factors that become the background of HMS to sell their business is: a) A desire to realize the owner's major capital asset. HMS major capital asset capitalization is Rp10.600 per share, a premium value is 19.77% above the average share market Rp8.688; b) One or more approaches have been received from prospective buyers or an approach has been received from a credible buyer or buyers of the business. PMI is a potential buyer who its bid price was received by HMS, and c) The recognition that the business has reached a premium value. Rp10.600 is the premium value that is recognized although in the period 1995 to 2001 without data 1998 - the price of the share market on average had reached Rp14.931 and the highest price of the share market had reached Rp28.975.AbstrakPenelitian deskriptif ini adalah untuk mengetahui faktor internal yang menjadi latar belakang PT HM Sampoerna (HMS) menjual bisnisnya kepada PT Philip Morris Indonesia (PMI). Data mutasi jumlah lembar saham dari modal ditempatkan dan pergerakan harga pasar saham perusahaan tahun 1995 sampai dengan 1997 dan 1999 sampai dengan 2001 digunakan sebagai dasar untuk mendeskripsikan latar belakang penjualan tersebut dengan mengacu pada faktor-faktor internal –disusun oleh Cavendish bekerjasama dengan Corporate Finance LLP, Deloitte, dan Fair Market Valuation – yang menjadi latar belakang bagi pemilik prinsipal untuk menjual bisnis mereka. Hasil penelitian menunjukkan bahwa faktor-faktor internal yang menjadi latar belakang penjualan bisnis HMS adalah: a) Keinginan untuk merealisasikan aset modal utama pemilik atau peluang untuk mengkapitalisasi. Kapitalisasi aset modal utama HMS adalah Rp10.600 per saham, yaitu nilai premium 19.77% di atas harga pasar saham rata-rata Rp8.688; b) Satu atau lebih pendekatan telah diterima dari calon pembeli atau pendekatan telah dierima dari pembeli atau para pembeli kredibel dari bisnis. PMI merupakan calon pembeli potensial yang harga penawarannya diterima oleh HMS, dan c) Pengakuan bahwa bisnis telah mencapai nilai premium. Rp10.600 merupakan nilai premium yang diakui walaupun di antara kurun waktu tahun 1995 sampai dengan tahun 2001 – tanpa data tahun 1998 – harga pasar saham rata-rata pernah mencapai Rp14.931 dan harga pasar saham tertinggi pernah mencapai Rp28.975.
DESIGNING AN ONLINE BUS TICKET BOOKING INFORMATION SYSTEM (E-TICKETING) APPLICATION ON PO. HANDOYO: PERANCANGAN APLIKASI SISTEM INFORMASI PEMESANAN TIKET BUS ONLINE (E-TICKETING) PADA PO. HANDOYO Primagita Fridhayanti; Ludfi djajanto; Zainal Abdul Haris
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 2 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i2.73

Abstract

Online application design as a form of manual system changes to an application that is easily accessible by all parties. An information system is a particular way of providing the information needed by an organization to operate in a successful manner and for a business organization in a profitable way. To improve the ability of human resources to use increasingly sophisticated technology with the help of application-based e-ticketing so as to minimize missed procedures and incorrect procedures. This study is a Research and Development (R&D) research using five stages, namely analyze (analysis), design (design), development (development), implementation (application) and evaluation (evaluation) (ADDIE). The solution to solving the problem that can be done is to hold discussions or communication between the organizers of the Handoyo Bus and prospective users of the Handoyo Bus Web Apps either directly or through remote communication media, so that both parties can synchronize information and then can find out where the error is from the problem. Furthermore, socialization for Handoyo Bus employees for the use of Web Apps is carried out regularly so that prospective passengers can be directed to make ticket reservations through web apps, thereby reducing ticket sales queues and making it easier for the finance department to book cash inflows and cash outflows
KONTRIBUSI PERAMALAN PENERIMAAN MAHASISWA BARU POLITEKNIK : SEBAGAI ALAT ESTIMASI PENDAPATAN Ahmad Mustofa; Nurafni Eltivia; Zainal Abdul Haris
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.155

Abstract

Purpose of this research was to determine the forecasting results of new student admissions and the estimated amount of income from a recurrent academic fees. The data was secondary data from the list of enthusiasts and the capacity of new students. This research was quantitative descriptive and using Mean Absolute Percentage Error (MAPE), Mean Squared Error (MSE), Mean Absolute Deviation (MAD) as a calculation of the level of error accuracy, and single exponential smoothing method as forecasting of new student admissions. Forecasting results obtained DIII Accounting enthusiasts and capacity totaling 2951 and 181 students for 2020 while 2186 students and 191 students for 2021. For the DIV Management accounting produces 4184 and 238 students interested, 238 students for 2020, whereas in 2021 produced 5106 enthusiasts and 226 students for capacity of new students. the total estimated revenues in 2020 and 2021 have a significant amount of interest from new students and the interest of new students through a recurrent academic fees. It was concluded that forecasting can also be used to calculate the estimated income in an institution or even a company so that this paper will contribute to the field of information and finance that can help in decision making.
Analisis Konsep Matematika Dalam Penyusunan Laporan Keuangan Mahasiswa Akuntansi Vuvut Selviana; Ilham Saiful Fauzi; Zainal Abdul Haris; Fitrotul Maulidiyah
Mandalika Mathematics and Educations Journal Vol 7 No 4 (2025): Desember
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jm.v7i4.10481

Abstract

Financial statements are a fundamental element of accounting and serve as the basis for strategic decision-making, requiring mastery of accounting principles and quantitative skills. This descriptive qualitative study aims to describe the mathematical concepts and their applications in the preparation of financial statements by accounting students. Data were collected through interviews, student grades, and financial statement documents. The results indicate that the essential mathematical concepts include basic arithmetic, algebraic equations (e.g., ), ratios/percentages, basic statistics, and rounding. Although all students employed the same concepts, the depth and level of integration varied. Students categorized as “very good” demonstrated the ability to link calculations with transaction reasoning, analyze ratios across periods, apply statistical tools for diagnosis, and maintain accuracy control, resulting in financial reports that are meaningful and actionable. In contrast, students in the “fair” category tended to be procedural, focusing on numerical accuracy but lacking interpretation of the underlying meaning. It is therefore recommended that mathematics instructors develop learning models that integrate mathematical theory with direct accounting practice. Project-based or real case study approaches can help students better understand the relationship between mathematical computation and the actual outcomes of financial reporting.
Business Strategy Development Using BMC and SWOT to Optimize Tourism Destination Revenue Putri Regina Yuni Kurniasari; Rosy Aprieza Puspita Zandra; Zainal Abdul Haris
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.390

Abstract

This study aims to apply the Business Model Canvas (BMC) and SWOT analysis to help optimize revenue, case study at Plaza Bukit Surga, Nganjuk, Indonesia. The method used in this study is a qualitative descriptive approach with data triangulation techniques, including interviews, observations, and documentation. The type of data used is secondary data, comprising visitor data from 2022-2024 and revenue data for the periods of July-December 2023 and 2024. The results of the study indicate that the number of visitors in 2024 decreased by 30% compared to 2022 and 2023, which also affected the decline in revenue. Through the analysis of the nine BMC business elements and the integration of SWOT analysis, it was found that the main weaknesses lie in marketing strategy and resource utilization. This study provides strategic recommendations such as enhancing promotions, strengthening customer relationships, and developing facilities. The analysis shows that BMC is an effective tool for systematically understanding and developing tourism destination business models, and provides a basis for management to develop strategies that adapt to market dynamics. With the right strategy implementation, Plaza Bukit Surga has the potential to become a leading destination contributing to the local economy.
Assessing The Fairness of Tuition Fee Allocation Using Activity-Based Costing: Evidence from An Indonesian Private Primary School Rosy Aprieza Puspita Zandra; Nita Roudhotus Saidah; Zainal Abdul Haris
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 3 (2026): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i3.481

Abstract

Tuition fee determination remains a major challenge in educational cost management because many schools apply uniform tuition fee policies despite differences in educational resource consumption among student groups. This study aims to assess the fairness of tuition fee allocation at SD Plus Sunan Pandanaran, Indonesia, using the Activity-Based Costing (ABC) approach. A quantitative case study design was employed using financial and operational data collected through documentation and interviews. The ABC method was implemented by identifying educational activities, establishing cost pools, determining cost drivers, calculating activity rates, and allocating costs according to resource consumption. The findings revealed significant differences in resource utilization between grades 1–2 and grades 3–6, particularly in instructional activities, administrative services, extracurricular programs, and facility usage. The ABC analysis produced monthly tuition fees of IDR 88,984.55 for grades 1–2 and IDR 97,642.35 for grades 3–6, while the school currently applies a uniform fee of IDR 60,000. These results indicate fairness gaps of IDR 28,984.55 and IDR 37,642.35, reflecting implicit cross-subsidization among student groups. The study concludes that Activity-Based Costing provides a more transparent, accurate, and equitable basis for tuition fee allocation while supporting evidence-based financial decision-making in educational institutions.
MODEL PENGAUDITAN BERBANTUAN KOMPUTER TERHADAP LAPORAN KEUANGAN PERGURUAN TINGGI NEGERI VOKASI BADAN LAYANAN UMUM Zainal Abdul Haris; Sumiadji; Retno Widiastuti
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3698

Abstract

The availability of databases resulting from the use of financial planning, management and reporting applications from vocational public tertiary institutions (polytechnics) of public service agencies is a resource that can be utilized for the purpose of achieving the effectiveness of auditing the resulting financial reports. However, the existence of these resources has never been exploited. Referring to these conditions, research was carried out which aims to develop a computer-assisted audit model of the financial reports of vocational colleges (polytechnics) of public service bodies through the use of database files generated by applications used in the financial administration of work units such as SAS, SIMAK BMN, and Inventory Application. The research method used is applied research. The object of research is the work unit of a vocational tertiary institution that applies the Public Service Agency Management Pattern. The results of the research are in the form of a computer-assisted auditing narrative model that describes the steps that must be carried out in computer-assisted auditing of the financial statements of vocational colleges that apply the Public Service Agency Financial Management Pattern.
PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP MINAT MAHASISWA MENGGUNAKAN PRODUK PAYLATER NON SYARIAH Angel Chandra Septin; Zainal Abdul Haris; Retno Widiastuti
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4125

Abstract

The study aims to determine the effect of Islamic financial literacy level on interest in using non-sharia PayLater products. The type research is quantitative research. The data collection technique used questionnaire distributed online to students of the State Polytechnic of Malang accounting department class of 2018-2021. The sampling technique used nonprobability sampling, as many as 95 people. The data analysis of this study was Simple Linear Regression Analysis by using SPSS version 26 software. The results of this study showed that the level of Islamic financial literacy had no effect on students' interest in using non-sharia PayLater products with a t count of -242 (<1.989) and a significance value of 0.809 (>0.05). The value of the coefficient of determination (R2) is 0.001, which means that the variable ability of islamic financial literacy levels in explaining students' interest in using non-sharia PayLater products is 0.1%.
Pelatihan Penyusunan Program Penguatan Numerasi untuk Pendidikan Anak Usia Dini Pada Guru RA Tazakka Kota Malang Vuvut Selviana; Bakhrudin; Kristina Widjajanti; Ilham Saiful Fauzi; Zainal Abdul Haris; Ratnaning Palupi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10406

Abstract

Numerasi merupakan keterampilan dasar yang penting dikembangkan sejak usia dini karena menjadi fondasi bagi kemampuan berpikir logis, pemecahan masalah, dan kesiapan anak memahami konsep matematika yang lebih kompleks. Namun, guru RA Tazakka Kota Malang menghadapi berbagai kendala dalam menyusun dan mengimplementasikan program pembelajaran numerasi, seperti keterbatasan pemahaman konsep, kreativitas, media pembelajaran, serta ketidaksesuaian dengan kurikulum. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kompetensi guru RA melalui pelatihan penyusunan program penguatan numerasi yang kreatif, interaktif, dan relevan dengan tahap perkembangan anak. Metode pelaksanaan meliputi observasi kebutuhan mitra, pelatihan konseptual dan praktik pembuatan alat peraga, simulasi penyusunan program, serta evaluasi melalui pre-test, post-test, dan kuesioner kepuasan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru pada seluruh indikator, dengan persentase peningkatan antara 26,7% hingga 50%, terutama pada kemampuan menilai perkembangan numerasi anak dan pemanfaatan media interaktif. Seluruh peserta juga menyatakan kepuasan yang tinggi terhadap kegiatan ini dan merasakan manfaat nyata dalam merancang pembelajaran numerasi. Program pelatihan ini terbukti efektif dalam memperkuat kompetensi guru RA Tazakka dan dapat direplikasi di lembaga PAUD lain untuk mendukung penguatan numerasi sejak dini.
Co-Authors Aang Afandi Ahmad Mustofa Angel Chandra Septin Apit Miharso Bakhrudin Endah Suwarni Ilham Saiful Fauzi Ludfi Djajanto Maulidiyah, Fitrotul Nita Roudhotus Saidah Nurafni Eltivia Primagita Fridhayanti Putri Regina Yuni Kurniasari Ratnaning Palupi Retno WIDIASTUTI Retno Widyastuti Rosy Aprieza Puspita Zandra Sumiadji Vuvut Selviana Widjajanti, Kristina