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All Journal Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ragam Pengabdian
Muhammad Anggionaldi
Universitas Jenderal Achmad Yani
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Workshop dan Bimbingan Teknis Tata Cara Perencanaan serta Penganggaran Aktivitas Penggunaan Dana Desa Dwi Indah Lestari; Muhammad Ridwan Mustafa; Muhammad Anggionaldi
Jurnal Pengabdian Pada Masyarakat Vol 5 No 4 (2020)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202054.391

Abstract

WORKSHOP AND TECHNICAL ASSISTANCE PLANNING AND BUDGETING OF VILLAGE FUND. The purpose of this technical assistance was to enhance the skill of village government officers in Desa Tanimulya. The project was divided into 4 focus that consists of: workshop, review long term plan and short term plan, introduce enterprise owned by the village and manual procedure design for several main activities. This project was held in Tanimulya. There were 30 participants in this activity including head of the village and his staff. After the technical assistance has done, it can be seen that the village officer in Tanimulya understood the relation between long term planning and short term planning thus, it makes them easier to calculate the budget for each activitiy inside the plan.
The Effect of IT Investment and Carbon Emission Disclosure on Firm Value A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Ersita Sisilia; Muhammad Anggionaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9559

Abstract

This research looks at how investments in information technology and the disclosure of carbon emissions impact the value of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX), specifically during the years 2020 through 2024. This study uses a quantitative method with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 10 companies with a total of 50 observations, and hypothesis testing was performed using t-tests and F-tests as the basis for examining the partial and simultaneous effects of the variables. The partial results of the study show that IT Investment and Carbon Emission Disclosure have a negative and significant effect on Company Value. Meanwhile, simultaneous testing shows that IT Investment and Carbon Emission Disclosure have a significant effect on company value. The results of this study imply the importance of companies managing IT investment and emission disclosure strategically so that they are not considered a cost burden. Further research is recommended to add moderating or mediating variables to clarify the conditions that can strengthen firm value.
Analysis and Design of an Accounting Information System for Loan Distribution at the Employee Cooperative of the Republic of Indonesia Teachers' Association (PGRI) Mayli Wulandari; Muhammad Anggionaldi
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/apkp5c06

Abstract

The increasing demand for accurate financial management requires cooperatives to adopt integrated accounting information systems. The employee cooperative of the Indonesian Teachers Association in Arjawinangun still uses manual procedures for recording loans, installment payments, and financial reports, causing delays, data duplication, calculation errors, and limited access to timely information. This study aims to analyze the existing loan accounting information system and design a computerized system to improve operational effectiveness and reporting quality. Using a descriptive approach and the Waterfall development method, data were collected through observation, interviews, and documentation. The results show that the current manual system is inefficient in processing loan applications, verifying member data, managing installment transactions, and generating reports. The proposed system integrates member, loan, and installment data into a centralized database, automates calculations and report generation, and enables real-time monitoring. The design is expected to improve data accuracy, operational efficiency, internal control, and management decision-making, while supporting the digital transformation of cooperatives and serving as a reference for similar financial institutions.
Co-Authors Dwi Indah Lestari Ersita Sisilia Mayli Wulandari Muhammad Ridwan Mustafa