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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Terapan Abdimas Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Prosiding Seminar Nasional Darmajaya Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Paguntaka Mopolayio : Jurnal Pengabdian Ekonomi JEMBA: Journal of Economics, Management, Business, and Accounting
Nanang Shonhadji
Universitas Hayam Wuruk Perbanas
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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PENGEMBANGAN LABORATORIUM MANAJEMEN PEMASARAN BERBASIS DATA CENTER DI FAKULTAS EKONOMI DAN BISNIS IBI DARMAJAYA -, Susanti; -, Herlina; Kristijadi, Emanuel; Shonhadji, Nanang
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Abstract

Tujuan dari pengembangan laboratorium manajemen pemsaran ini sebagai sarana mengembangkan keterampilan mahasiswa dalam bidang public relation, memasarkan jasa … metode yang digunakan adalah  metode reseach and development (R&D) yaitu mengembangkan bahan ajar perkuliahan. karena laporan yang dihasilkan adalah berupa produk bahan ajar. Hasil yang diperoleh dari pengembangan laboratorium manajemen pemasaran ini adalah bahan ajar praktikum manajemen pemasaran. Kata Kunci : Laboratorium, manajemen Pemasaran, Bahan ajar
The Design of Virtual Laboratory-Based Learning Media For Practice Activities in the Management Departement in the Application Software Course -, Susanti; Agarina, Melda; Kristidjadi, Emanuel; Shonhadji, Nanang
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

With the rapid development of technology and now, the greater the effort to increase the renewal of learning media in the use of results to support the learning process. Educators are required to be able to use media that can help the teaching and learning process. One of the uses of technology in developing learning media is the use of virtual laboratories. Virtual Laboratories are laboratories in the form of interactive multimedia-based software, which are computer-operated and can be used in laboratories. This Virtual Laboratory can be used in the course of Financial Application Software, Marketing Application Software and HR Application Software. By utilizing learning media using virtual laboratories can improve effective learning skills, can improve the reach of the teaching and learning process. There is no time and space. By utilizing this virtual laboratory, it can also eliminate obstacles in the learning process in the classroom. The system development methodology in this study is Prototyping-Based Methodology. The design of this virtual management learning media can make the process more interesting and not boring and allow students to learn teaching materials and include accessing and uploading tasks and also exercises to help studentsKeywords: Virtual Laboratory, Software, Application
Pengembangan Sistim Informasi Manajemen Persediaan Kue Pada Kampung Kue Rungkut Diah Ekaningtias; Nanang Shonhadji
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2113

Abstract

Tujuan program abdimas ini adalah untuk melakukan pendampingan dan memberikan pemecahan masalah terkait manajemen persediaan di kampong kue rungkut Surabaya. Metode pelaksanaannya adalah di awali dengan melakukan observasi terkait dengan kebutuhan merancang sistim informasi manajemen persediaan berbasis aplikasi yang dapat membantu pelaku usaha kue di Kampung Kue Rungkut yang mampu menyajikan: Informasi stok masuk yaitu jumlah kue yang masih tersedia dan stok keluar yaitu jumlah kue basah yang sudah terjual baik milik sendiri maupun yang merupakan barang konsinyasi. Informasi penjadwalan pemesanan terhadap pesanan pelanggan agar tidak terjadi penumpukkan pelanggan. Hasil pengabdian masyarakat menginformasikan bahwa UKM mitra belum melakukan manajemen persedian dengan baik. Karena mitra belum sadar bahwa dengan melakukan pengendalian terhadap persediaan barang akan mempermudah atau memperlancar jalannya operasi bisnis yang harus dilakukan secara berturut-turut untuk memproduksi produk serta menyampaikan kepada konsumen. Hasil abdimas juga mengungkapkan bahwa UKM mitra merasakan bahwa dengan adanya manajemen persediaan dengan sistem imformasi manajemen persediaan ini maka dapat memenuhi kebutuhan konsumen dengan sebaik-baiknya sesuai permintaan pasar pada saat itu. Meminimalkan risiko keterlambatan datangnya barang atau bahan yang dibutuhkan, sehingga tidak akan mengganggu jalannya operasi bisnis. 
Penggunaan Teori Sosial dalam Paradigma Interpretif pada Penelitian Akuntansi Nanang Shonhadji
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3972

Abstract

AbstractThe development of the scope of accounting research has led to a more dynamic paradigm of accounting research and the use of social theory to uncover a phenomenon. This study aims to interpret and explain social theory in the interpretive paradigm and its use for the development of accounting research. Qualitative research methods with interpretive paradigms were used in this study and in-depth interviews with key informants were conducted to obtain data. The results of the study revealed that the interpretive paradigm became very relevant to be used in the scope of accounting research to express the true realities that occur between accountant and science of accounting, the environment, and organizational culture. The results of this study also reveal that social theory ethnographic, ethnomethodology, phenomenology, symbolic interactions and structuration in their methodology provide a variety of concerns that want to be expressed in different ways and focus of observation. The results of this study also reveal that the use of social theories as a research method in accounting research related to other social sciences such as sociology and anthropology were able to answer the scope and phenomena of the accountant interactions.Keywords: Accounting; Ethnography; Ethnomethodology; Phenomenology; Symbolic interaction and Structuration.Abstrak Berkembangnya ruang lingkup penelitian akuntansi menyebabkan semakin dinamisnya paradigma penelitian akuntansi dan penggunaan teori sosial untuk mengungkap suatu fenomena. Penelitian ini bertujuan untuk memaknai dan menjelaskan teori sosial dalam paradigma interpretif dan pemanfaatannya untuk perkembangan penelitian akuntansi. Metode penelitian kualitatif dengan paradigma interpretif digunakan dalam penelitian ini dan wawancara mendalam terhadap informan kunci dilakukan untuk memperoleh data. Hasil penelitian mengungkapkan bahwa paradigma interpretif menjadi sangat relevan digunakan pada penelitian di bidang akuntansi dalam mengungkapkan realitas yang sebenarnya terjadi antara akuntan dengan ilmu akuntansi, lingkungan, dan budaya organisasi. Hasil penelitian ini juga mengungkapkan bahwa teori sosial etnografi, etnometodologi, fenomenologi, interaksi simbolik dan strukturasi dalam metodologinya memberikan keragaman perhatian yang ingin diungkap dengan cara dan fokus pengamatan yang berbeda. Hasil penelitian ini juga mengungkapkan bahwa penggunaan teori teori sosial sebagai metode penelitian dalam penelitian akuntansi berkaitan dengan ilmu sosial lain seperti sosiologi dan antropologi yang mampu menjawab lingkup dan fenomena interaksi para pelaku akuntansi tersebut. Dengan demikian maka penelitian akuntansi tidak bisa memisahkan antara subjek dan objek penelitian.Kata kunci: Akuntansi; Etnografi; Etnometodologi; Fenomenologi; Interaksi simbolik dan Strukturasi.
What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with Mars Analysis Nanang Shonhadji
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.85

Abstract

The research objective is to examine factors that affect non-performing loans at conventional private banks in Indonesia. These factors include growth in gross domestic product, interest rates, currency exchange rates, exports, credit growth, inflation, return on asset, operating costs to operating income, and the capital adequacy ratio. The sample used in this study was conventional private banks listed on the Indonesia Stock Exchange 2014-2019. Data analysis techniques using Multivariate adaptive regression spline (MARS). The study results inform an influence between the predictor variables and the response variables based on functions in the model. The variables that affect non-performing loans are credit growth, exchange rates, inflation, capital adequacy ratio, return on asset, operating costs to operating income, and interest rates. In contrast, gross domestic product growth and export growth in this study do not affect non-performing loans in conventional private banks. The MARS model has informed that the most influential variable on non-performing loans is credit growth. Banking authorities need to control lending by applying credit risk management and regulating the quality of credit loans to contribute to the results in this study.
Analisis Pengaruh Risiko Litigasi dan Perlindungan Investor Terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Putri Clara Shinta; Nanang Shonhadji
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The quality of the financial statements is an important basis for decision-making parties concerned with the company. This study aimed to obtain empirical evidence about the relationship between the quality of financial reporting, litigation risk, and investor protection. The study used sample of companies listed on the Indonesia Stock Exchange over the period 2012-2014. Data were obtained by purposive sampling method based on certain criteria. The final samples used in this study were 88 companies. Technical analysis used in this research was analysis of Multiple Linear Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, whereas investor protection does not affect the quality of financial reporting.KEYWORDS :  The quality of financial statements, litigation risk, and investor protection.
Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective Nanang Shonhadji
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.884

Abstract

The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode) on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.
A Case Study of Bank Accounting Practices on Reserves for Impairment of Credit Deduction Nanang Shonhadji
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 3 (2017): December 2017 - March 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1169

Abstract

The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of each customer to determine the credit-value loss (CKPN).  This study uses a method of a qualitative case study with structured stages for determining the formation of credit-value loss (CKPN) with creditrisk+ model. The purpose of this study is to reveal the accounting practice of establishing CKPN with creditrisk+ model. The results show that the ATMR method caused BPR banks to provide a very large recovery fund when compared with CreditRisk+ method. Other findings reveal that the approach of ATMR is not maximized in producing accurate measure of credit risk and in accordance with the actual condition. This study contributes to providing an alternative to the determination of CKPN in addition to using ATMR and roll rate analysis model by the banks. For the regulators and professional organizations of the Indonesian Institute of Accountants, they can use it as sources of information to evaluate the application of PSAK 55, especially in determining the CKPN. 
FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA Nanang Shonhadji
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.66

Abstract

Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditors competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditors expertisedidnt have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.
A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya Siti Wasila; Nanang Shonhadji
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.332

Abstract

This study aims to evaluate the reporting and the application of zakat accounting and its effectiveness under the Statements of Financial Accounting Standard (SFAS) No. 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya. This study used the method of primary and secondary data. The primary data were obtained through indepth interviews regarding the accounting and financial reporting of the foundation. The result shows that the accounting which is based on Islamic Syariah has a great impact on the humanitarian aspects of the accounting of zakat and infaq or sodaqoh. Thus, the accounting of zakat and infaq or sodaqoh stimulates the individual behavior across the environment to be always transformational. The accountability established within the organization includes physical, moral and spiritual aspects. The physical aspect of this research is the financial statements while the moral and spiritual aspectsare the realization of organizational accountability to God by trying to run its activities based on syariah. For further studies, the researchers should not only focus on one basic course, but also on the basis of social funds in Al-Falah foundation Surabaya as the house of sodaqoh, wallet for the poor, etc. that has also adopted SFAS No. 109 in its financial statements. Beside, the information should be in the long term in order to get effective and efficient information for a better result.
Co-Authors Africa, Laely Aghe Agus Samekto Ali Soebijanto Ali Soebijanto Angraini Angraini Ardianto, Herwin Ayu, Febrina Dewi Murdiawati Diah Ekaningtias Diah Ekaningtias Diah Ekaningtias Diah Ekaningtyas Diyah Pujiati Djunaedi, Arif Zeinfiki Emanuel Kristidjadi Emanuel Kristijadi Emma Yulianti Emma Yulianti Entis Sutisna Ervan Pranata Panca Evi Sistiyarini Herlina Herlina Ikhwan Kholid Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kristidjadi, Emanuel Luciana Spica Almilia Marta, Laila Saleh Maulana, Hafizd Oktariawan Mawardah, Amelia Mei Murni, Nur Suci I. Melda Agarina Miftahul Adi Suminto Moch. Anang Karyawan Mohammad Al Hafidz Nabilah, Syaifana Nadjib Usman Nahumuri, Joicenda Nasution, Zubaidah Nita, Riski Aprilia Nur Suci IMM Nurmala Ahmar Putri Clara Shinta Reza Tianto Ricky Andrew Herdiawan Ririn Poerwanti Safrinda Dwika Maulani Haqni Sandra Eka Aprilia Sa’diyah, Halimatus Setyorini, Haryati Siti Wasila Soebijanto, Ali Soni Agus Irwandi Sri Lestari Kurniawati Suparno Suparno Susanti - Susanti - Tri Puji Rahayu