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All Journal EL-MUHASABA Jurnal Dimensi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Community Development Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) DIMASEKA Jurnal Pengabdian Kepada Masyarakat Meambo International Journal of Islamic Business and Economics (IJIBEC)
Andi Kushermanto
Akuntansi, Universitas Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Improving Financial Management in Islamic Boarding Schools: Socialization of Accounting Guidelines and Financial System Application Tutorial Sutrisno, catur Ragil; Ilmiani, Amalia; Al Farisi, Salman; Kushemanto, Andi; Prasetya, Nanda Agung; Khoiri, Habib
Community Development Journal Vol 9 No 1 (2025): Community Development Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v9i1.7176

Abstract

Islamic boarding schools play a vital role in Indonesia's educational and social landscape. However, many of these institutions continue to face challenges in ensuring transparent and accountable financial management. Most rely on manual and basic record-keeping methods, lacking adherence to established accounting guidelines and the support of effective financial applications to streamline financial reporting and documentation. To address these issues, a Community Service (PkM) initiative was conducted to introduce Islamic boarding school accounting guidelines and provide hands-on assistance in using the Technology-Based Santri and Cooperative Financial System (Siskesakti) application. This initiative aimed to enhance participants' understanding and skills in financial management, ensuring compliance with accounting principles while integrating digital tools for financial administration. The program employed counseling and Participant Active Learning methods, allowing participants to engage actively in the learning process. The participants included financial administrators and teachers from partner Islamic boarding schools, including the Nurul Huda Banin Banat Islamic Boarding School, along with several other beneficiary institutions. The results of the program demonstrated a significant improvement in participants' comprehension of systematic financial management and their readiness to implement digital financial tools. With this assistance, partner Islamic boarding schools are expected to adopt a more structured, transparent, and accountable financial system, thereby supporting the institution’s long-term sustainability and financial integrity.
Ketidkpastian Lingkungan dan Keberlanjutan: Efek Moderasi Efisiensi Inovasi Kushermanto, Andi; Alisa, Inayah Risqi; Sari, Reni Mustika; Shafarani, Dinda Ayu; Zulfania, Hana; Tri, Nguyen Huu
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.6870

Abstract

This study examines the influence of environmental uncertainty on sustainable growth and the moderating effect of innovation efficiency in this relationship. The population of this study is Sharia rural banks in Central Java for the 2018–2022 period. The sample of this study obtained through the purposive sampling method has 25 Sharia rural banks that meet the criteria. The data analysis technique used is partial least squares structural equation modelling (PLS-SEM) using WarPPLS version 8.0 software. This study shows that environmental uncertainty negatively and significantly affects sustainable growth. The effects of environmental uncertainty can damage the company's sustainability. Furthermore, the moderating test shows that innovation efficiency weakens the influence of environmental uncertainty on sustainable growth. This study provides evidence of the importance of innovation efficiency in maintaining the Sharia rural bank's sustainable growth in an uncertain environment. The findings will be helpful for the Sharia rural bank managers to optimize IT strategy through research and development implementation in their strategic planning and continuously enhance their innovation efficiency to manage the adverse effects of environmental uncertainty.
Navigating Financial Distress: How Board Gender Diversity Moderates the Impact of Leverage and Total Asset Turnover Anggraeni, Diah Ayu; Kushermanto, Andi; Ulum, Akhmad Samsul; Febryanti, Erika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33360

Abstract

Purpose: This research aims to analyze the influence of leverage and total asset turnover on financial distress in non-cyclical consumer sector companies listed on the IDX, as well as the moderating role of board gender diversity in enhancing financial stability. Method: Using the SEM-PLS approach with WarpPLS 8.0, data from 113 companies during 2018–2022 were analyzed through purposive sampling. The moderating variable in the form of gender diversity on the board of directors was used to examine its influence on the strength and direction of the relationships between variables. Results: The results show that leverage has a positive effect on financial distress, while total asset turnover has a negative effect. Gender diversity on the board has been proven to weaken the negative impact of leverage and strengthen the positive impact of asset turnover on reducing distress. This shows that a gender-diverse board of directors plays an important role in enhancing the company's resilience by influencing financial health strategies. Implications: Gender diversity on the board of directors can be an effective strategy for risk mitigation and financial stability. These findings support the implementation of policies that promote inclusivity in corporate governance. This research emphasizes the potential of gender diversity to serve as a catalyst for more robust, transparent, and sustainable corporate governance practices. Novelty: This study fills the gap in previous research that produced inconsistent findings regarding the impact of total asset turnover and gender diversity independently. This research uniquely demonstrates that board gender diversity actively moderates the impact of leverage and asset efficiency on financial distress—particularly in emerging markets and the non-cyclical consumer sector.
COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? Kushermanto, Andi; Alisa, Inayah Risqi; Ulum, Akhmad Samsul; Zulaikha, .
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28905

Abstract

The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.
SOSIALISASI UU PESANTREN: MENINGKATKAN PEMAHAMAN DAN PENGUATAN KELEMBAGAAN PESANTREN DI PP. NURUL HUDA AN-NAJAH Sutrisno, Catur Ragil; Farisi, Salman Al; Kushermanto, Andi; Ilmiani, Amalia; Prasetya, Nanda Agung; Khoiri, Habib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37302

Abstract

Abstrak Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren menandai pengakuan resmi terhadap pesantren sebagai bagian dari sistem pendidikan nasional di Indonesia. UU ini memberikan dasar hukum bagi pengelolaan, pengakuan, perlindungan, dan pemberdayaan pesantren, yang selama berabad-abad telah menjadi pilar dalam membentuk moral, spiritual, dan intelektual umat Islam di Indonesia. Undang-undang ini diharapkan mampu meningkatkan kualitas pesantren melalui peningkatan sumber daya manusia serta sarana dan prasarana. Meski demikian, tantangan dalam implementasinya, seperti minimnya pemahaman masyarakat pesantren terhadap undang-undang ini, mendorong pentingnya sosialisasi yang berkelanjutan. Sosialisasi dalam kegiatan pengabdian Masyarakat (PkM) ini dilakukan melalui metode penyuluhan oleh berbagai pihak, termasuk pemerintah dan akademisi, guna memastikan pesantren memahami hak dan kewajiban yang diatur dalam undang-undang serta mempersiapkan diri menghadapi tantangan modern. Universitas Pekalongan, melalui program pengabdian kepada Masyarakat bekerjasama dengan PP Nurul Huda An-Najah Banin Banat, juga turut berperan dalam menyebarluaskan informasi terkait UU Pesantren, dengan tujuan memfasilitasi dialog antara pemerintah, pengelola pesantren, dan masyarakat untuk memastikan implementasi yang tepat guna memperkuat peran pesantren dalam pembangunan nasional.
Mind Mapping Bagi Start-up Business Sektor UMKM Dalam Mendukung Pengembangan Potensi Wisata Di Kecamatan Doro Kabupaten Pekalongan Dengan Smart Business Map (SBM) Sabana, Choliq; Prasetyani, Titi Rahayu; Kushermanto, Andi; Tsamara, Tsamara
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2026): Januari 2026
Publisher : LPPM Universitas Pekalongan

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

Abstract

Doro District is a sub-district in Pekalongan Regency, Central Java Province, which is approximately 15 km from the Capital City of Pekalongan Regency to the east with its administrative center in Doro Village. Doro District has natural resource potential which prospects for further development in the natural tourism sector. The development of creative tourism must certainly be supported by other supporting sectors, one of which is the processed food culinary sector. However, the obstacle is how to develop this processed food culinary sector which can become a source of income for local residents, starting with building an entrepreneurial mindset. One way is with the mind mapping method to start a business. Therefore, this service activity is directed at training in building mind mapping for start-up businesses, especially processed food MSMEs with the Smart Business Map (SBM) and Business Management learning model.
Pendampingan Penyusunan Laporan Keuangan Primkoppol Resor Kota Pekalongan Sutrisno, Catur Ragil; Mahmudah, Dina Amalia; Kushermanto, Andi; Agustina, Dwi
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2026): Januari 2026
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v7i1.7253

Abstract

The financial statement preparation assistance program at PRIMKOPPOL Resor Kota Pekalongan for the 2024 fiscal year aimed to strengthen the management’s capacity in understanding and applying the Financial Accounting Standards (SAK) as regulated by the Permenkop No. 2 Tahun 2024. Conducted over two weeks, the program included stages of coordination, planning, analysis, and correction of the cooperative’s financial reports and performance. The results indicate that PRIMKOPPOL’s financial statements were prepared with greater transparency and accountability, though improvements are still needed in the cash flow and equity change reports. These results demonstrate that the cooperative maintains sound financial performance, efficiently manages its assets, and possesses strong financial resilience. The assistance program successfully enhanced the accountability and professionalism of the cooperative’s management in preparing financial statements in accordance with accounting standards.
Co-Authors AH. Asari Taufiqurrohman Ahamed, Forbis Ahliansyah, Muhammad Rafli Akhmad Samsul Ulum Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Arum Ardianingsih Arya Ajhie Catur Fatchu Ukhriyawati Catur Ragil Sutrisno Chaikambang, Chairung Chalimah Choliq Sabana Danang Satrio Dina Amalia Mahmudah Dwi Agustina Fahrurrozi, Ashari Febriyanti, Erika Febryanti, Erika Fitriansyah, Dimas Hidayatul Affifah Khoiri, Habib Komala Ardiyani Luaphol, Bancha Mahirun Mahirun Nurfadilah Nurfadilah Prasetiyani, Titi Rahayu Prasetya, Nanda Agung Prasetyani, Titi Rahayu Salman Al Farisi, Salman Salman Al Farisi, Salman Al Sari, Reni Mustika Shafarani, Dinda Ayu Taufiq Titi Rahayu Prasetiani Tri Yusufi Mardiana Tri, Nguyen Huu Tsamara Tsamara Tsamara, Tsamara Zahro Zahro Zatun, Patcharin Zulaikha, . Zulfania, Hana