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All Journal Jurnal Pendidikan Akuntansi Jurnal Inovasi Teknologi Pendidikan The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JIAI (Jurnal Ilmiah Akuntansi Indonesia) International Journal of Religious and Cultural Studies Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Pelita Masyarakat Community Empowerment Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Journal of Applied Business and Technology Jurnal Pengabdian Masyarakat Bangsa Information Technology Education Journal
Yohan Bakhtiar
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Informasi Audit dan Non Audit dalam Stock Price (Perusahaan Manufaktur di List BEI Periode 2018-2020) Dion Yanuarmawan; Shinta Maharani Trivena; Yohan Bakhtiar
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 6, No 2 (2022): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v6i2.1485

Abstract

Informasi (baik informasi audit maupun informasi non audit) memiliki peran bagi perusahaan terutama dalam pengambilan suatu keputusan. Keberadaan informasi tersebut dapat memberikan gambaran tentang keadaan perusahaan sehingga investor sebagai calon penanam modal bisa menentukan untuk melakukan investasi atau tidak selaku pihak eksternal. Tujuan penelitian adalah menganalisis dan menguji pengaruh informasi audit dan informasi non audit terhadap stock price di perusahaan manufaktur.   Penelitian menggunakan data sekunder yang ada di web BEI. Sampel 26 perusahaan dengan periode tahun 2018 sampai 2020. Teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian yaitu laporan keuangan dan harga saham. Pengujian hipotesis menggunakan koefisien determinasi, uji koefisien regresi serentak, dan uji koefisien regresi parsial. Kesimpulannya secara simultan informasi audit yaitu audit delay dan opini audit; dan informasi non audit yaitu laba bersih dan tingkat inflasi berpengaruh terhadap stock price. Secara parsial hanya audit delay yang tidak
Budgeting in App: Sebuah aplikasi pengembangan media ajar berbasis desktop pada mata kuliah penganggaran Yohan Bakhtiar; Abidatul Izzah; Dion Yanuarmawan
Jurnal Inovasi Teknologi Pendidikan Vol 9, No 2 (2022): Agustus
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1305.515 KB) | DOI: 10.21831/jitp.v9i2.44219

Abstract

Metode pembelajaran daring yang diterapkan menimbulkan kesulitan bagi mahasiswa program studi Akuntansi dalam memahami materi yang memuat teori perhitungan seperti Penganggaran.  Oleh karena itu, pada penelitian ini telah dibangun sebuah aplikasi bernama Budgeting in App yang membantu memahami materi dan latihan soal Penganggaran. Tahapan penelitian ini antara lain analisis permasalahan, analisis kebutuhan, perancangan, pembuatan aplikasi, dan pengujian aplikasi. Aplikasi ini memuat tujuh topik materi yakni anggaran jualan, anggaran bahan baku, anggaran beban usaha, sediaan, anggaran piutang, menu perhitungan anggaran kas, dan anggaran utang dan modal. Serangkaian pengujian telah dilakukan untuk mengevaluasi kehandalan aplikasi yang terdiri dari tiga skenario antara lain pengujian sistem secara fungsional, alur aplikasi, dan dampak penggunaan aplikasi dalam proses belajar mengajar. Berdasarkan pengujian tersebut dapat diambil kesimpulan bahwa semua fitur aplikasi aplikasi telah berjalan dan telah sesuai dengan algoritma konsep penganggaran, serta 75% mahasiswa sangat setuju bahwa aplikasi ini telah dikembangkan dengan baik. The online learning method applied makes it difficult for Accounting students to understand material that contains calculation theory such as Budgeting. Therefore, in this study, an application called Budgeting in App has been built which helps improve understanding of budgeting materials and exercises. The stages of this research include problem analysis, needs analysis, design, application development, and application testing. This application contains seven material topics namely sales budget, raw material budget, operating expense budget, inventory, accounts receivable budget, cash budget calculation menu, and debt and capital budget. Tests have been carried out to evaluate the reliability of the application which consists of three scenarios including functional system testing, application flow, and the impact of using applications in the teaching and learning process. The results show that all application features of the application have been running well and are in accordance with the concept of budgeting algorithms, and 75% of students strongly agree that this application has been developed well.
TAWAKAL: Konsep Intern Control dalam Bisnis Syariah Yohan Bakhtiar
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v1i1.366

Abstract

The concept of intern control has not been widely developed by researchers in the accounting/auditing field. This study aims to uncover the meanings of intern control in Islamic business perspective. Islamic phenomenology used as a method of this research. The concept of intern control with Tawakal principle is the substance of the findings in this study. Tawakal means fully surrendering to Allah SWT in facing or waiting for the results of a job, or waiting for the consequences of a situation.
Optimalisasi Website Lembaga Belajar PIEP Menggunakan Adsense dan Konten untuk Menarik Minat Calon Siswa Abidatul Izzah; Yohan Bakhtiar; Agustono Heriadi; Kunti Eliyen; Ellya Nurfarida
Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i2.8478

Abstract

The Permana International English Program (PIEP) is one of the learning institutions in the city of Pare, Kediri which was just established in 2021. The pandemic condition due to the Covid19 virus has hampered the institution's promotional activities. The existence of a website  and social media can be used as a means of marketing. Managing the content of a website  can give customers trust, make the agency look more professional, and can attract new customers. This community service activity aims to provide website  management training and help produce more interesting website  content. The stages carried out in this community service activity are conducting discussions with partners, helping to prepare interesting website  content, and conducting content management training for PIEP as partners. The results of service activities are in the form of developing a website  for PIEP that can be accessed from anywhere and has interesting content. The website  that has been developed has been tested and can run well. It also been advertised using the Google Ads service. Website  Traffic  visitor shows an increase in visits during one month of installation on Google Ads.
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
Pemanfaatan E-Commerce dan Social Media Market untuk Meningkatkan Brand Awareness pada Produk Usaha "Telur Asin Berkah" Abidatul Izzah; Yohan Bakhtiar; Kunti Eliyen; Ellya Nurfarida; Zulfa Khalida
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.288

Abstract

Usaha pembuatan telur asin memiliki pasar kuliner yang bagus Indonesia. Salah satu UMKM pembuatan telur asin dari Kediri, Indonesia adalah “Telur Asin Berkah”. UMKM ini dapat memasak 3000-5000 biji telur dalam satu kali perendaman. Selain diperjualbelikan ke warung-warung, telur asin juga ditawarkan melalui status WhatsApp. Selama melakukan produksi dan pemasaran, UMKM ini mengalami beberapa kendala antara lain belum memiliki logo untuk branding kuat, pengemasan masih sederhana, dan pemasaran online yang sebatas menggunakan aplikasi WhatsApp. Oleh karena itu, program pengabdian masyarakat ini menawarkan sejumlah solusi untuk mengatasi permasalahan tersebut yakni membuatkan logo sebagai upaya menaikkan branding awarness, memperbaiki proses pengemasan, dan memperluas pemasaran online menggunakan e-commerce dan sosial media. Tahapan kegiatan ini terbagi menjadi persiapan dan diskusi dengan mitra, membuatkan logo, memperbaiki tampilan pengemasan, membuat akun ecommerce dan sosial media, pelatihan foto produk dan pengelolaan ecommerce/sosial media, dan pendampingan kegiatan. Hasil dari kegiatan pengabdian ini adalah meningkatnya pengetahuan mitra tentang teknik pemasaran online dan meluasnya target pasar dari UMKM “Telur Asin Berkah”.
Increasing the productivity of MSMEs processing herbal medicine with appropriate technology for choppers and grinders Riswan Eko Wahyu Susanto; Ahmad Dony Mutiara Bahtiar; Yohan Bakhtiar; Miftakhul Huda; Setiyo Rojikin
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 8, No 4 (2023): November 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v8i4.11600

Abstract

 Indonesian society has traditional healing methods that involve a variety of uses of plants, animal products, and minerals. Medicinal plants have been used and mixed well by various ethnic groups of Indonesian society as herbal medicine. Wahyu Alam Foundation MSMEs located in the city of Kediri, are farmers and herbal plant entrepreneurs who have problems. The Wahyu Alam Foundation MSME as a community service partner has problems related to processing herbal plants with the process still being manual, so they need help to make the production process easier. The results of this service activity include a visible increase in productivity, previously Manual production in two stages after direct chopping, and grinding, took 20 minutes per kg and 20 kg of product was obtained in a day, resulting in a faster time of 10 minutes per kg, while the product yield increased to 40 kg per day. Based on data obtained by MSMEs Herbal Medicine, the predicted increase in profits was at an average of 18%, while the average increase in rupiah was 3.222 million. This increase was due to the optimal use of machines, along with increased marketing due to the increasing demand for herbal medicine on the market. 
ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective Bakhtiar, Yohan; Hamidah, Fitria Nur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.10217

Abstract

Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant.
IMPLEMENTASI COST VOLUME PROFIT (CVP) SEBAGAI DASAR PERENCANAAN LABA Dara Fitriawati; Yohan Bakhtiar; Dwi Rahma Fitriani
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5029

Abstract

Penelitian ini bertujuan untuk merencanakan laba menggunakan analisis cost volume profit dengan memfokuskan pada tiga analisis yaitu break even point, margin of safety, dan target laba. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitaif terapan. Hasil penelitian ini menunjukkan bahwa perhitungan break even point terhadap minimal penjualan produk dinilai sangat baik serta target laba yang diharapkan oleh perusahaan tercapai. Rasio margin of safety di titik aman dan perusahaan tetap memperoleh keuntungan.
PENGARUH KUALITAS PELAYANAN DAN KUALITAS INFORMASI TERHADAP KEPUASAN PELANGGAN DI ULP BLANGKEJEREN Rejekina Br Ginting, Sri; Pinandita, Candra Pramula; Bakhtiar, Yohan; Yanuarmawan, Dion; Sari, Hanifah Puspita
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 01 (2024): Volume 13 Nomor 01 (April 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i01.5226

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Pelanggan di PLN ULP Blangkejeren. Dalam penelitian ini menggunakan metode penelitian kuantitatif, dengan sampel sebanyak 100 responden. Teknik pengambilan sampel yang digunakan dalam penelitian adalah Teknik Random Sampling. Teknik analisis yang digunakan menggunakan analisis regresi linear berganda dengan uji stastistik yang digunakan dalam penelitian ini yaitu uji validitas, uji reliabilitas, uji asumsi klasik, uji parsial, uji simultan dan uji koefisien determinasi menggunakan IBM SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan kualitas informasi secara bersama – sama berpengaruh positif signifikan terhadap kepuasan pelanggan pengguna Listrik Prabayar pada PLN ULP Blangkejeren.
Co-Authors Abidatul Izzah Agustono Heriadi Ahmad Dony Mutiara Bahtiar Anggraeni, Ary Yunita Atik Tri Andari Aullia, Fikha Rizky Benni Agung Nugroho Benni Agung Nugroho, Benni Agung Dara Fitriawati Dion Yanuarmawan Dion Yanuarmawan Dion Yanuarmawan Dwi Rahma Fitriani Eliyen, Kunti Ellya Nurfarida Ellya Nurfarida, Ellya Fitria Nur Hamidah, Fitria Nur Gugus Irianto Habibi, Isac Ilham Hans Wakhida Rakhmatullah Iwan Triyuwono Jannah, Binti Shofiatul Jyuhn Wang, Hurng Kunti Eliyen Kunti Eliyen Kusuma, Selvia F. Miftakhul Huda Pinandita, Candra Pramula Rejekina Br Ginting, Sri Riskitasari, Septyana Riswan Eko Wahyu Susanto Riswan Eko Wahyu Susanto Riswan Eko Wahyu Susanto, Riswan Eko Wahyu Sari, Hanifah Puspita Setiyo Rojikin Shinta Maharani Trivena Toga Aldila Cinderatama Tse Hou, Tony Chieh Yanuarmawan, Dion Yanuarmawan, Dion Zulfa Khalida