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All Journal Jurnal Kedokteran Diponegoro Jurnal Kependidikan Faktor Exacta DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Global Health research Bulletin of Community Engagement Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Kependidikan JURNAL ABDIKARYASAKTI SmartComp Journal of Economics and Public Health Equivalent : Journal of Economic, Accounting and Management Summa : Journal of Accounting and Tax Journal of Community Engagement
Hamim Tohari
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Sistem Informasi Akuntansi, Pengalaman Kerja dan Kemampuan Teknik Personal terhadap Kualitas Laporan Keuangan Harvin Eko Cahyono; Sasmito Widi Nugroho; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.664

Abstract

Abstract : Financial reports can show the performance of a company. Quality cooperative financial reports are needed as a form of cooperative accountability towards cooperative members. There are several factors that influence the quality of financial reports, including accounting information systems, work experience and personal technical abilities. This research aims to examine the influence of accounting information systems, work experience and personal technical abilities on the quality of financial reports. The population in this research is savings and loan cooperatives in the Madiun City area. The method used in this research is a quantitative method. The sampling technique in this research used purposive sampling. Research data comes from questionnaires distributed to 82 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 22 application. The results of this research show that accounting information systems, work experience and personal technical abilities have a partial positive effect on the quality of financial reports. Abstrak : Laporan keuangan dapat menunjukkan kinerja suatu perusahaan. Laporan keuangan koperasi yang berkualitas diperlukan sebagai bentuk pertanggungjawaban koperasi terhadap anggota koperasi. Terdapat beberapa faktor yang memengaruhi kualitas laporan keuangan antara lain sistem informasi akuntansi, pengalaman kerja, dan kemampuan teknik personal. Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah koperasi simpan pinjam di wilayah Kota Madiun. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data penelitian bersumber dari kuesioner yang dibagikan kepada 82 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal berpengaruh positif secara parsial terhadap kualitas laporan keuangan.
Pengaruh Skala Usaha, Pengetahuan Akuntansi, dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi di Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Madiun Dila Meliana; RB. Iwan Noor Suhasto; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.689

Abstract

Abstract: This study was conducted to understand the correlation of factors that influence the use of accounting information in MSMEs. This study took the object of research of an MSME actor registered at the Madiun City K-UMKM Manpower Office. Primary data collection in this study by submitting questionnaires to respondents to be filled in. The number of samples in this study was 150 respondents. The sampling method used accidental sampling. The data analysis methods applied in this study are normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test. The test results state that the use of accounting information in MSMEs in Madiun City is significantly influenced by business scale, accounting knowledge, and accounting training. Abstrak: Penelitian ini dilakukan untuk memahami korelasi faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pada UMKM. Penelitian ini mengambil objek penelitian seorang pelaku UMKM yang terdaftar di Disnaker K-UMKM Kota Madiun. Pengumpulan data primer  pada penelitian ini dengan menyerahkan kuesioner kepada responden untuk diisi. Banyaknya sampel pada penelitian ini yaitu 150 responden. Metode pengambilan sampel menggunakan accidental sampling. Metode analisis data yang diterapkan pada penelitian ini yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji regresi linear berganda. Hasil pengujian menyatakan bahwa, penggunaan informasi akuntansi pada UMKM di Kota Madiun secara signifikan dipengaruhi skala usaha, pengetahuan akuntansi, dan pelatihan akuntansi.
Pengaruh Variabel Dependen Return Saham Perusahaan Manufaktur terhadap Laba Akuntansi, Arus Kas Operasi dan Arus Kas Pendanaan Emanila Sukmarini; Iwan Noor Suhasto; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.695

Abstract

Abstract : This study aims to examine the effect of accounting profit, operating cash flow and funding cash flow on stock returns either partially or simultaneously. The population of this study is companies with the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sample used is companies with the consumer goods industry sector that have been listed on the IDX before 2018. The purposive sampling method was used in determining the sample, which then resulted in 47 companies. Data were analyzed using SPSS 29. Based on the partial test results (t test), it is known that accounting profit has no effect on stock returns. Operating cash flow affects stock returns, but otherwise funding cash flow has no effect on stock returns. Simultaneous test results (f test) show that accounting earnings, operating cash flow and funding cash flow affect stock returns. Test the coefficient of determination (Adjusted R Square) of 0.030, it can be interpreted that accounting earnings, operating cash flow and funding cash flow can affect stock returns by 3%. While 97% is influenced by other variables not used in this study. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh laba akuntansi, arus kas operasi dan arus kas pendanaan terhadap return saham baik secara parsial ataupun simultan. Populasi penelitian ini yaitu perusahaan-perusahaan dengan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Adapun sampel yang digunakan yakni perusahaan dengan sektor industri barang konsumsi yang telah terdaftar di BEI sebelum tahun 2018. Metode purposive sampling digunakan dalam penentuan sampel, yang kemudian menghasilkan sebanyak 47 perusahaan. Data dianalisis dengan menggunakan SPSS 29. Berdasarkan hasil uji parsial (uji t), diketahui bahwa laba akuntansi tidak berpengaruh terhadap return saham. Arus kas operasi berpengaruh terhadap return saham, namun sebaliknya arus kas pendanaan tidak berpengaruh terhadap return saham. Hasil uji simultan (uji f) menunjukkan bahwa laba akuntansi, arus kas operasi dan arus kas pendanaan berpengaruh terhadap return saham. Uji koefisien determinasi (Adjusted R Square) sebesar 0,030, maka dapat diartikan bahwa laba akuntansi, arus kas operasi dan arus kas pendanaan dapat mempengaruhi return saham sebesar 3%. Sedangkan 97% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. 
Pelatihan Penggunaan Aplikasi E-RT Berbasis Web pada Rukun Tetangga 006 Perumahan Citra Puri Permata Babadan Ponorogo Hedi Pandowo; Hamim Tohari; Dian Kusumaningrum; Nova Maulud Widodo; Qimyatussa’adah; Sugiharto
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1617

Abstract

The purpose of community service that we carry out is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with information developments and manage information. The purpose of our community service is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with the development of information and financial management of RT. With the existence of this service application, it is hoped that it can overcome the process time of making letters of introduction and collecting data for residents, both permanent residents and contract residents. The E-RT application is expected to receive full attention from the government and related parties, the existence of standard service standards and infrastructure that meet, the inhibiting factors are public interest, lack of internal support, and lack of infrastructure maintenance, there must be more active information needed, but not just socialization, and training to the public to operate online and transparent funding accountability. A computerized system is needed to facilitate a service and provide information in carrying out a community service process. One of the service activities that is always carried out every day is the service of making all forms of Certificates, Notification Letters intended for residents containing Appeals/information, data collection of underprivileged residents and health information of residents in the Rukun Tetangga area for the current condition is still carried out manually. Manual data processing is not a wrong thing, but it is less effective for processing and calculating large amounts of data, and this can result in data loss. These unwanted mistakes will be very detrimental to the development of citizen data collection
Design and Construction of Cooperative Information System Pandowo, Hedi; Kusumaningrum, Dian; Tohari, Hamim
Indonesian Journal of Global Health Research Vol 7 No 1 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i1.6693

Abstract

Cooperative is a business that conducts administrative transactions. Computerization in the field of administration is important to support the smooth running of all transactions quickly, precisely, and accurately. In order to meet these needs, an integrated system is needed, and is able to follow changes in business processes that occur. Objective: to produce a desktop-based application program that can be used to facilitate cooperative management using the ProtoTyping method. Method: Research and Development research was chosen to find or create new products that have advantages in terms of effectiveness, efficiency, and productivity. The research stages start from formulating the problem, analyzing the results and drawing conclusions. This research was conducted in April 2025. The research location was at Koperasi Mandiri Karangrejo Magetan. The approach used is using the Prototyping model. Data collection techniques include interviews, observations and questionnaires. Analysis tests are developed on aspects of functional suitability, reliability aspects with the help of software called Web Application Load, Stress and Performance Testing (WAPT), and usability aspects. Results: a blueprint is produced which is used as a reference in the development of the cooperative information system at the Mandiri Cooperative. Using the Requirements gathering and analysis, Quick design, build prototype, User evaluation, refining prototype, Implement product and maintain design methods, it produces a structured design as the basis for system implementation. The architecture designed is a cooperative information system integrated with computer network technology. Conclusion: the study has compiled a cooperative information system design at the Mandiri Karangrejo Magetan Cooperative which can be accepted with satisfactory assessment results.
The Effect of Tax Minimization, Debt Covenant, and Foreign Ownership on Transfer Pricing Ratnosari, Devi; Nugroho , Sasmito Widi; Tohari, Hamim
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.263

Abstract

The study aims to review, test, and analyze the effect of tax minimization, debt covenants, and foreign ownership on transfer pricing. This research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, with a population of 37 companies and a sample of 11 companies selected through purposive sampling technique. Data analysis was conducted using multiple linear regression through the SPSS version 25 application after going through classical assumption tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, coefficient of determination (R2), and t test. The results of this study indicate that tax minimization, debt covenant, and foreign ownership have a positive and significant effect partially on transfer pricing. Overall, these three variables make a significant contribution to transfer pricing. This research is expected to be a reference for readers who are interested in understanding more about transfer pricing taxation. It is recommended for future researchers to expand the scope of the year and object of the research, as well as add or change independent variables that have the potential to affect transfer pricing.
E-Learning Berbasis Project Based Learning (PjBL) Sebagai Penguatan Ekosistem Pembelajaran Tohari, Hamim; Pandowo, Hedi
Smart Comp :Jurnalnya Orang Pintar Komputer Vol 14, No 4 (2025): Smart Comp: Jurnalnya Orang Pintar Komputer
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/smartcomp.v14i4.7305

Abstract

Telah terjadi pergeseran paradigma dalam pembelajaran di abad ke-21, dari pengajaran menjadi pembelajaran. Ada beberapa faktor yang dapat mempengaruhi tingkat pencapaian dalam proses pembelajaran, faktor-faktor tersebut antara lain media pembelajaran, model pembelajaran, sumber belajar, dan lain sebagainya. Model pembelajaran Project Based Learning (PjBL) merupakan salah satu model pembelajaran yang tepat untuk digunakan dalam pembelajaran (praktikum). Pelaksanaan pembelajaran (mata kuliah praktikum) di Program Studi Akuntansi Perpajakan Politeknik Negeri Madiun belum dikelola dengan menggunakan media tertentu. Penelitian ini bertujuan untuk membangun media pembelajaran digital berupa E-learning sebagai ekosistem pembelajaran berbasis PjBL, yang kemudian dilakukan penilaian terhadap kelayakan E-learning tersebut. Perancangan sistem E-learning menggunakan metode Prototype, dengan alat bantu pemodelan Unified Modeling Language (UML). Hasil dari penelitian ini menunjukkan bahwa alur sistem E-learning berbasis PjBL telah sesuai dengan analisis kebutuhan sistem, dan kelayakan aplikasi E-learning berbasis PjBL dapat dinyatakan layak (sesuai) sebagai media penguatan ekosistem pembelajaran digital.
Training for the use of cooperative applications in the Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency Pandowo, Hedi; Tohari, Hamim; Qimyatussa’adah, Qimyatussa’adah; Kusumaningrum, Dian; Sugiharto, Sugiharto
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.77

Abstract

The Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency has an important role in managing finances and providing economic benefits for its members consisting of Civil Servants (PNS) and government employees with work agreements. The problem in this cooperative is that it has difficulty in maintaining good financial accountability because of the limitations in the use of information technology, which is still being recorded manually using the Microsoft Excel application and has not followed adjustments to the new regulation, namely the Minister of Cooperative Regulation No. 4 of 2024 This program aims to improve cooperative financial accountability through the implementation of information technology in the form of appropriate cooperative applications or software. The methods used include training in the use of software or cooperative applications and mentoring in the application of the system. The expected results are increasing accuracy and transparency in the management of cooperative finances, reporting formats and accounting policies in accordance with Minister of Cooperative Regulation No. 4 of 2024 and will ultimately increase the confidence of members and operational efficiency of cooperatives. Conclusion From the community service activities carried out in this cooperative that the management is easier to manage cooperatives by applying cooperative applications that are able to process data quickly and accurately and in accordance with the format in the Minister of Cooperative Regulation No. 4 of 2024 so that the function of accuracy and transparency can be achieved. This is proven in the case of the completion of the reporting can be completed within 2 days where before using the Cooperative Application the annual report submission was delivered for more than 3 months from the specified time.
Co-Authors Abdullah, La Ode Akhmad Ismail Amrulloh, Amri Anggraeny, Shinta Noor Christanti, Yana Dwi Dian Kusumaningrum Dila Meliana Dwi Wibawa, Koerniawan Emanila Sukmarini Harvin Eko Cahyono Iwan Noor Suhasto Muhammad Andryan Wahyu Saputra Nugroho , Sasmito Widi Nugroho, Sasmito Widi Pandowo, Hedi Qimyatussa’adah Qimyatussa’adah, Qimyatussa’adah Ratnosari, Devi RB. Iwan Noor Suhasto S. Sugiharto Santosa Santosa Sari, Chanif Kurnia Sasmito SASMITO WIDI NUGROHO Shinta Sugiharto U'un Setiawati Widodo, Nova Maulud Yana