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All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi IIJSE Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijayanti, Putriana; Sundarta, M.Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
FINANCIAL MANAGEMENT AND BOOKKEEPING OF MSMES LEATHER CRAFTSMEN SUKARENGGANG Indupurnahayu, Indupurnahayu; Sparta, Sparta; Prastowo, Bramastyo Bontas; Lysandra, Shanty
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2750

Abstract

This Community Service Program (PKM) aims to enhance leather artisans' understanding of the importance of bookkeeping in business at the Sukaregang Leather Centre, Garut City. The problems faced by MSME leather artisans include a lack of knowledge and skills in financial management, bookkeeping, and the preparation of basic financial statements. The solution offered is to provide training on financial management and bookkeeping. The results of this program show a significant improvement in knowledge regarding financial record-keeping, bookkeeping, and the preparation of basic financial statements. Thus, this Community Service Program (PKM) has had a positive impact on enhancing the potential of Garut’s MSME leather artisans for the future.
Pengaruh Ukuran Perusahaan, Ukuran Kantor Akuntan Publik dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Sub-Sektor Makanan dan Minuman Tahun 2019-2022) Allaamsyah, Sayyid; ., Indupurnahayu; Riani, Desmy
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.2864

Abstract

In 2019, food and beverage sub-sector companies recorded significant economic growth of 7.72%. However, in 2020, there was a decline in growth in most companies in the sub-sector. This condition indicates that food and beverage sub-sector companies experienced fluctuating growth, namely positive growth in 2019 and a decline in 2020. Companies that are experiencing going concern or non-going concern are based on various factors, such as the size of the company, the size of the public accounting firm and financial distress. This study aims to determine the effect of company size, the size of the public accounting firm and financial distress on going concern audit opinions (an empirical study of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022). The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022, consisting of 49 companies with an observation period of 4 years. This research method is quantitative and the method used for sampling in this study is purposive sampling. Based on the research results, the variables of company size and the size of the public accounting firm do not affect the going concern audit opinion. Then the financial distress variable has a positive effect on the going concern audit opinion.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa, nazwa ashila; Indupurnahayu, Indupurnahayu; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
The Influence of Planning, Monitoring and Maintenance of Human Resources on Employee Performance Biogen BB Bogor Ermiani, Ermiani; Indupurnahayu, Indupurnahayu; Amin, Akhmad Bakhtiar
Strata International Journal of Social Issues Vol. 1 No. 2 (2024): August
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sijosi.v1i2.209

Abstract

Human Resource (HR) Planning is part of the management process that determines the movement of an organization's human resources from its current position to its desired position in the future. HR planning is closely related to the supervisory function because it can be said that planning is a standard or monitoring tool for the work being done. The HR maintenance function is also essential because employees are the assets (wealth) of every organization, and they always play an active role in determining whether or not the organization's goals are achieved. The research was carried out at BB Biogen Bogor. The research analyzes the influence of planning, monitoring, and Maintenance of Human Resources on Employee Performance. This research uses a survey method with a descriptive and causal approach. The sample used was 98 respondents. The research results show that Planning, Supervision, and Maintenance of Human Resources together have a real and positive influence with a contribution of 78.7%, and the remainder (21.3%) is influenced by other factors that are not central to this research.
INCREASING GREEN BUSINESS LITERACY THROUGH ICT (INFORMATION AND COMMUNICATIONS TECHNOLOGY) FOR MSME BUSINESS PLAYERS Ervani, Eva; Effendi, Nury; Indupurnahayu, Indupurnahayu; Intanie Dewi, Vera; Shinta Aminda, Renea; Samuel Sapulette, Militcyano
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2023): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i2.1778

Abstract

Green business through ICT (Information and Communications Technology) is one way to make resources efficient. One example of the application of ICT in business is buying and selling that is done online or online business. The limited understanding of MSME business actors regarding the application of ICT in green business activities prompted the team of authors to carry out socialization by holding a training (workshop) "Increasing MSME competitiveness through green business". One of the topics was “Green business through ICT”. The purpose of this training is to increase the understanding and literacy of MSME actors regarding the application of ICT in green business activities. The method of the workshop is lectures, training, discussions, and questions and answers between speakers and workshop participants who are MSME actors in the cities of Bandung and Bogor. The results of the workshop activities show an increase in literacy, understanding, and insight into green business through ICT from MSME business participants. Through this workshop, information was also obtained that not all MSME actors have implemented green business through ICT in their business. From the results of the interaction during the implementation of the workshop, information was obtained that all participants stated that the workshop activities provided benefits.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu, Indupurnahayu; Lysandra, Shanti; Catheryn, Catheryn; Sparta, Sparta; Ahalik, Ahalik
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.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
ENTREPRENEURIAL SPIRIT ENHANCEMENT STUDENT AL-UMM ASWAJA ISLAMIC BOARDING SCHOOL THROUGH SKILLS ECOPRINT Indupurnahayu, Indupurnahayu; Pasaribu, Popy Novita; Susetyo, Budi; Maulina, Dwi; Hamasah, Abdullah Azzam
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2450

Abstract

Entrepreneurship has an important role in economic and social development and is a strategic tool for countries that want to achieve economic independence. In Indonesia, one of the efforts to increase entrepreneurship is carried out through entrepreneurship development programs in Islamic boarding schools, such as those implemented at the Al-Umm Aswaja Islamic Boarding School. However, lack of motivation and limited entrepreneurial practices are obstacles. To overcome this, Creative Thinking and Ecoprint training was implemented as a solution to generate interest in entrepreneurship among students. The results of the analysis show that these two trainings succeeded in increasing students' understanding and interest in entrepreneurship, with the Ecoprint training providing a more significant impact. In conclusion, this training program is effective in encouraging students to plan and start businesses, thereby contributing to the development of entrepreneurship and creating economic opportunities in the Islamic boarding school community.
ANALISIS PERBANDINGAN MANAJEMEN LABA PERUSAHAAN SYARIAH DAN NON SYARIAH YANG TERDAFTAR DI BEI Isbaya, Isbaya; Indupurnahayu, Indupurnahayu; Aminda, Renea Shinta
Jurnal Manajemen Dayasaing Vol 25, No 2 (2023): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v25i2.22107

Abstract

Praktik manajemen laba dapat dideteksi dengan melihat abnormalisasi transaksi yang dilakukan dan dapat mengatur segala betuk laporan keuangan. Tentunya seluruhnya dapat dilihat dalam laporan keuangan berkala di BEI bagi perusahaan yang terdaftar, baik perusahaan syariah maupun non syariah. Jenis Penelitian ini berupa kuantitatif korelatif dengan populasi sahah-saham di Indeks Pefindo25 periode 2018-2021 dengan metode analisis deskriptif. Hasilnya menunjukkan kepemilikan insitusi, ukuran perusahaan dan arus kas operasi berpengaruh terhadap manajemen laba di saham syariah maupun saham non syariah, pertumbuhan laba tidak mempengaruhi keduanya, leverage hanya mempengaruhi manajemen laba saham syariah, dan kepemilikan insitusi, ukurang perusahaan, pertumbuhan laba, profitabilitas dan leverage bersama-sama mempengaruhi keduanya. Namun hasil ini memerlukan penelitian lebih mendalam dalam saham tersebut untuk mengetahui lebih dalam manajemen laba perusahaan terdaftar di BEI.Kata Kunci: Manajemen Laba, Perusahaan Syariah, Perusahaan Non Syariah, BEI
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza