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All Journal YUME : Journal of Management JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat JFAS : Journal of Finance and Accounting Studies Dinamis: Jurnal Pengabdian Kepada Masyarakat
Humaidi Humaidi
Universitas Hasyim Asy'ari
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari Humaidi Humaidi; Susanti Susanti
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.172

Abstract

The purpose of this study is to analyze the arrangement of financial report system in the institution unit and the report as a whole (consolidation) made by the foundation, and to reconstruct the consolidation financial report based on the (PSAK) Number 4. This study is qualitative research. The primary and secondary data are taken from the interview, observation and documentation. To analyze the data this study used Miles data stages and Huberman, there are collecting the data, data reduction, presenting and concluding the data. The result of this study shows that the financial report used by the institution in each unit is still using single entry. The financial report used by Hasyim Asy’ari Foundation does not appropriate with PSAK 4 about the consolidation report.
Eksplorasi Praktik Akuntansi Manajemen dan Dampaknya terhadap Pengambilan Keputusan Strategis Humaidi, Humaidi; Muawanah, Umi; Lisa, Oyong
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6713

Abstract

Sistem akuntansi manajemen merupakan proses mengidentifikasi, pengukuran, analisis, pencatatan, interpretasi dan pelaporan kegiatan ekonomi suatu badan usaha yang dimaksudkan agar manajemen dapat menjalankan fungsi perencanaan pengendalian dan pengambilan keputusan untuk memenuhi maksud organisasi. Penelitian ini bertujuan untuk mengetahui pelaksanaan praktik akuntansi manajemen pada pondok pesantren berdasarkan sistem pembebanan biaya, sistem penganggaran dan evaluasi kinerja. Penelitian ini menggunakan metode kuantitatif dengan subjek 3 pesantren dan 18 orang sebagai sampel peneltiian. Hasil penelitian menunjukkan bahwa : (1) terdapat pengaruh positif yang signifikan Sistem Pembebanan Biaya Terhadap Pengambilan Keputusan Strategis; (2) terdapat pengaruh positif yang signifikan Sistem Penganggaran Terhadap Pengambilan Keputusan Strategis; dan (3) terdapat pengaruh positif yang signifikan Evaluasi Kinerja Terhadap Pengambilan Keputusan Strategis. Kata Kunci: Pondok Pesantren, Sistem Pembebanan, Sistem Penganggaran, Evaluasi Kinerja, Pengambilan Keputusan.
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
Simulasi dan Pendampingan dalam Pengembangan Keterampilan Keuangan Mahasiswa Akuntansi Humaidi; Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Sopingi, Imam
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i1.9144

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan membangun kesadaran dan keterampilan mahasiswa akuntansi dalam mengelola keuangan pribadi secara efektif. Kegiatan dilakukan melalui seminar literasi keuangan, pendampingan intensif, dan simulasi anggaran yang dirancang untuk mengintegrasikan teori dengan praktik nyata. Melibatkan mahasiswa semester pertengahan, program ini menekankan pendekatan partisipatif dan reflektif dalam pembelajaran kontekstual. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam merencanakan dan mengelola keuangan secara lebih bijak, serta perubahan positif dalam perilaku finansial sehari-hari. Kegiatan ini juga memperkuat implementasi kurikulum Merdeka Belajar, mendorong kemandirian, tanggung jawab, dan pengambilan keputusan keuangan yang sehat. Pengalaman ini memberikan kontribusi nyata dalam pengembangan karakter dan kompetensi mahasiswa di bidang manajemen keuangan pribadi.
Determinan Yang Mempengaruhi Profitabilitas Pada Perusahaan Transportasi Yang Listing di BEI Tahun 2020-2022 Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Humaidi; Husna, Lia Safarotul
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8734

Abstract

The purpose of this study is to determine the effect of Institutional Ownership, Company Size and Liquidity on Profitability in Transportation Companies Listed on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this study was 27 companies and the sampling used in this study was purposive sampling so that 12 companies were obtained. Data analysis used the SPSS 20 software method. The results of this study indicate that Institutional ownership does not affect the Profitability of the annual report of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.556 meaning that the significant value is greater than 0.05. Company Size does not affect the Profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.644 meaning that the significant value is greater than 0.05. Liquidity affects the profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.000, meaning the significant value is less than 0.05.
Co-Authors Agustina, Rachma Ardiana, Meta Dwi Ari Pertiwi Husna, Lia Safarotul Imam Sopingi Oyong Lisa Srikalimah Susanti Susanti Umi Muawanah