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All Journal Jurnal Ilmiah Akuntansi dan Humanika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Ilomata International Journal of Management Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities IIJSE FINANCE : International Journal Of Management Finance Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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 Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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FINANCIAL MANAGEMENT ACCOUNTABILITY AND TRANSPARENCY ASSISTANCE THROUGH FINANCIAL REPORT AUDITS AT SD MUHAMMADIYAH SEMBORO JEMBER Suharsono, Riyanto Setiawan; Muhibbin, Maulana Arif; Halim, Moh; Thamrin, Mohamad
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2304

Abstract

The reforms taking place in Indonesia have resulted in the emergence of a democratic spirit, accountability and transparency in the government sector. Reforms in various fields have led to the realization of the implementation of the duties and functions of state governance and development characterized by the principles of good governance. In implementing education, schools have autonomy. This educational autonomy model is School Based Management (SBM). Schools have the authority to carry out creativity, innovation and improvisation in realizing quality education. The School-Based Management (SBM) concept makes education management more focused and well-coordinated in terms of implementation, funding, development and supervision. This Community Service Program seeks to provide answers and solutions to problems to create accountability and transparency in financial management in public institutions at the central and regional levels, including schools. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the school, especially the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember. This community service method uses seminars/workshops, practice and discussions with the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember
The Effect of Inflation Rate and Gold Price on Gold Pawn Financing (Rahn) at PT Bank BSI Indonesia Wardani, Melda Kusuma; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.542

Abstract

Gold pawn financing can be interpreted as pawning or surrendering physical authority over property/valuables from customers to banks to be managed with the ar-rahn principle, namely as collateral for loans/debts given to customers/borrowers. The purpose of this study was to determine the effect of inflation rate and gold price on the distribution of Rahn financing at PT Bank Syariah Indonesia. The data for this research comes from the official website of Bank Indonesia, PT Antam Indonesia and PT Bank Syariah Indonesia. The data taken is a monthly report. Hypothesis testing using multiple linear regression analysis and data processing tools with the SPSS 21 application. The results of data analysis show that partially the inflation rate does not have a significant effect on the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of -2.03 and a significant value of 0.051, and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of 7.811 and a significant value of 0.000. Simultaneously the inflation rate and gold price affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with an F value of 30.81 and a significance of 0.000 and can be seen from the regression coefficient test (R2) the inflation rate and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia by 64.4% and the remaining 35.6% is influenced by other factors outside the research model.
Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance: (Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period) Firdausyah, Nori; Halim, Moh; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1034

Abstract

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.
Pelatihan budidaya maggot berbasis kandang dual-zona untuk ekonomi sirkular Desa Wonosari Abidin, Asroful; Suharsono, Riyanto Setiawan; Prasetiyo, Dani Hari Tunggal; Oktakusuma, Mochammad Mashud; Maulana, David; Ersa Putra, Hafidz Mahardika; Wicaksana, Aditya Wira
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34663

Abstract

Abstrak Desa Wonosari, Kecamatan Puger, Kabupaten Jember, menghadapi permasalahan serius dalam pengelolaan sampah organik yang sebagian besar masih dibuang atau dibakar, menimbulkan pencemaran lingkungan dan hilangnya potensi ekonomi. Kegiatan pengabdian ini bertujuan mengintegrasikan teknologi tepat guna berupa mesin shredder dan kandang maggot dual-zona untuk mendukung budidaya larva Black Soldier Fly (BSF) sebagai solusi zero waste berbasis ekonomi sirkular. Mesin shredder digunakan untuk mencacah limbah organik rumah tangga dan pasar menjadi bubur halus, sedangkan kandang dual-zona berukuran 2,5 m × 1,5 m × 1 m dengan tambahan laci 0,5 m didesain tanpa sudut siku-siku agar lalat BSF tidak menempel di rangka, serta memisahkan ruang terang untuk perkawinan dan ruang gelap-lembap untuk oviposisi. Pelatihan teknis kepada Karang Taruna Desa Wonosari dilakukan secara partisipatif, mencakup pengoperasian shredder, manajemen kandang, serta siklus budidaya maggot hingga panen. Hasil implementasi menunjukkan shredder mampu mengolah 120–160 kg sampah organik per hari, sementara kandang menghasilkan tingkat penetasan telur 85–90% dengan produksi maggot konsisten. Maggot dipanen pada usia 10–12 hari dengan ukuran 1–1,2 cm dan kandungan protein tinggi, dimanfaatkan sebagai pakan unggas dan ikan, sedangkan residu organik diolah menjadi pupuk kompos. Dampak yang dicapai tidak hanya mengurangi praktik pembakaran sampah, tetapi juga membuka peluang ekonomi baru melalui penguatan unit pengelola sampah desa berbasis Karang Taruna. Integrasi mesin shredder dan kandang maggot inovatif terbukti efektif dalam mengurangi sampah organik, meningkatkan produktivitas budidaya maggot, serta memperkuat kemandirian ekonomi masyarakat pedesaan berbasis konsep zero waste. Kata kunci: mesin shredder; kandang dual-zona; zero waste; ekonomi sirkular; maggot Abstract Wonosari Village, Puger District, Jember Regency, faces serious problems in the management of organic waste, most of which is still disposed of or burned, causing environmental pollution and loss of economic potential. This service activity aims to integrate appropriate technology in the form of shredder machines and dual-zone maggot cages to support the cultivation of Black Soldier Fly (BSF) larvae as a zero waste solution based on a circular economy. The shredder is used to chop household and market organic waste into fine slurries, while the 2.5 m × 1.5 m × 1 m dual-zone cage with an additional 0.5 m drawer is designed without right angles to keep BSF flies from sticking to the frame, as well as separating a light room for mating and a dark-damp room for oviposition. Technical training to the Wonosari Village Youth Organization is carried out in a participatory manner, including shredder operation, cage management, and maggot cultivation cycle until harvest. The results of the implementation showed that the shredder was able to process 120–160 kg of organic waste per day, while the cage produced an egg hatching rate of 85–90% with consistent maggot production. Maggot are harvested at the age of 10–12 days with a size of 1–1.2 cm and a high protein content, used as poultry and fish feed, while organic residues are processed into compost. The impact achieved not only reduces the practice of burning waste, but also opens up new economic opportunities through the strengthening of Karang Taruna-based village waste management units. The integration of shredder machines and innovative maggot cages has proven effective in reducing organic waste, increasing maggot cultivation productivity, and strengthening the economic independence of rural communities based on the zero waste concept. Keywords: shredder machine; dual-zone enclosure; zero waste; circular economy; maggot
Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Abu Al A’la Asysyafi’i; Riyanto Setiawan Suharsono; Ari Sita Nastiti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.907

Abstract

This study aims to analyze the factors influencing corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Independent variables include taxes, bonus mechanisms, ownership structure, company size, leverage, and profitability, with transfer pricing as the dependent variable. The method used is quantitative with a multiple linear regression approach. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2020–2023. The sample used was 43 companies. The results show that taxes, bonus mechanisms, and company size have a significant effect on transfer pricing decisions, while ownership structure, leverage, and profitability do not show a significant effect. These findings confirm that tax aspects and managerial incentives are the main drivers of transfer pricing practices. This study is expected to provide input for company management, tax authorities, and investors in understanding transfer pricing practices in the context of tax regulations and the capital market in Indonesia.
Peningkatan Kualitas Pembelajaran Sekolah Melalui Pelatihan Penggunaan Media Pembelajaran Interaktif Halim, Moh; Suharsono, Riyanto Setiawan; Rusdiyanto, Rusdiyanto
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5008

Abstract

This community service was carried out to enhance the capacity of teachers at SMP Muhammadiyah 11 Wuluhan Jember in developing learning devices integrated with literacy, Character Education Strengthening (PPK), and Higher Order Thinking Skills (HOTS). This activity is important because some teachers have not fully mastered the concept of learning devices that combine technology and character, resulting in less meaningful teaching and low student engagement. The implementation method involved a two-day interactive workshop, including material presentation, group discussions, practice in preparing RPP based on interactive media, and evaluation through pre-tests and post-tests. The results showed a post-test score improvement of up to 35%, more creative and innovative RPP quality, and teachers’ positive attitudes toward learning technology. Program sustainability is supported through the establishment of a technology assistance team and plans for follow-up training. These findings confirm that systematic interventions can enhance teacher competence, promote creative learning, and strengthen the 21st-century education ecosystem sustainably.
Organizational Citizenship Behaviour dan Kompetensi sebagai Prediktor Kinerja Pegawai dengan Komitmen sebagai Mediator: Studi di Lapas IIB Bondowoso Ariyanto, Nunus; Santoso, Budi; Suharsono, Riyanto Setiawan
Jurnal Manajemen dan Bisnis Indonesia Vol. 11 No. 02 (2025): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v12i02.3610

Abstract

Dalam era globalisasi, perubahan yang berkelanjutan menjadi keharusan baik bagi institusi maupun individu di dalamnya. Organisasi, termasuk lembaga pemerintahan, dituntut untuk terus melakukan inovasi dan merespons berbagai kebutuhan secara cepat guna mencapai kinerja yang maksimal. Dalam hal ini, manajemen sumber daya manusia (SDM) memegang peranan penting dalam mendorong tercapainya kinerja yang optimal. Penelitian ini bertujuan untuk mengkaji pengaruh Organizational Citizenship Behaviour (OCB) dan kompetensi terhadap komitmen pegawai di Lapas Kelas IIB Bondowoso, serta mengevaluasi pengaruh OCB dan kompetensi terhadap kinerja pegawai. Selain itu, penelitian ini juga menguji pengaruh komitmen pegawai terhadap kinerja serta menginvestigasi peran komitmen sebagai variabel intervening dalam hubungan antara OCB dan kompetensi dengan kinerja pegawai. Penelitian ini menerapkan pendekatan kuantitatif dengan jenis penelitian kausal komparatif. Data primer diperoleh dari seluruh populasi sebanyak 64 pegawai Lapas IIB Bondowoso yang dijadikan sebagai responden. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) dengan bantuan perangkat lunak SmartPLS. Temuan penelitian menunjukkan bahwa OCB dan kompetensi memiliki pengaruh positif dan signifikan terhadap komitmen pegawai. Keduanya juga secara signifikan memengaruhi kinerja pegawai. Komitmen pegawai terbukti memberikan pengaruh positif dan signifikan terhadap kinerja. Namun demikian, OCB berpengaruh positif tetapi tidak signifikan terhadap kinerja melalui komitmen pegawai. Sebaliknya, kompetensi menunjukkan pengaruh positif dan signifikan terhadap kinerja melalui komitmen pegawai.
Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Suharsono, Riyanto Setiawan; Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Mubarok, Ahmad Zaki; Ridwan, Mohammad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
Work environment and work culture on performance through organizational citizenship behavior Sugiarto, Awan; Santoso, Budi; Suharsono, Riyanto Setiawan; Nursaid, Nursaid
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10699

Abstract

This study aims to analyze the effect of work environment and work culture on performance with Organizational Citizenship Behavior (OCB) as an intervening variable. The research method used is a quantitative survey. Data were collected via questionnaires distributed by staff in Kaliwates District and analyzed using WarpPLS. The results showed that the work environment and work culture significantly affect employee performance. The work environment and culture also significantly affect OCB. Furthermore, OCB significantly mediates the effect of the work environment and work culture on employee performance. This study recommends that government organizations focus on building a conducive work environment and a positive work culture to improve OCB and employee performance, as a reference for HR development and improving public services.
The Role of Motivational Mediation in Improving the Performance of Transportation Sector Employees: The Dynamics of Training and Competency Nathasya, Fara Ditha; Suharsono, Riyanto Setiawan; Sanosra, Abadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9364

Abstract

This study is motivated by the importance of improving the quality of human resources in the transportation sector, particularly at PT Kereta Api Indonesia Daop XI Jember, as an effort to achieve optimal operational performance. This research adopts a quantitative approach, a numerical method employing the Partial Least Square (PLS) technique with WarpPLS 8.0 software. The group includes every worker of PT Kereta Api Indonesia. Daop XI Jember, with a sample of 283 respondents selected using probability sampling through proportional random. Information was gathered via surveys and examined utilizing tests for validity and reliability, along with structural model assessment. The findings suggest that both training and skill positively and significantly influence motivation, and that training, skill, and motivation together also positively and significantly impact employee performance. Nonetheless, skill does not greatly influence performance via motivation, indicating that competence directly influences performance without being mediated by motivation. The originality of this research is found in analyzing motivation as an intermediary factor. These results add to theoretical understanding in creating models for human resource performance and offer practical insights for managing human resources within the transportation industry.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Afroh, Ibna Kamilia Fiel Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Budi Santoso Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Deni Hadiatullah Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Firmansyah, Richo Gardina Aulin Nuha Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ikfina Himmati Aliya Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Lina Fuadah M. Kun Abdur Rohman Maria Ulfah Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Nathasya, Fara Ditha Nina Martiana Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nursaid Nursaid Nursaid Nursaid Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Rusdiyanto Rusdiyanto, Rusdiyanto Sa’diyah, Choirun Ni’matus Said, Abi Hasan Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sugiarto, Awan Sujatmoko, Timbul Susbiyani, Arik Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Tri Cahyo Wahyudi Trias Setyowati, Trias Varadina Dela Puspita Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yongky Eka Prasetiyo Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zakiyyah, Amalina Maryam Zico Is Mirza Wijaya