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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies JEMPER (Jurnal Ekonomi Manajemen Perbankan) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi Arkus JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa E-Jurnal Akuntansi
Ahmad Juanda
Universitas Muhammadiyah Malang
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Perlindungan Hukum Pelaksana Imunisasi Dalam Kejadian Ikutan Pasca Imunisasi Di Kabupaten Sukabumi Ahmad Juanda
Aktualita : Jurnal Hukum Volume 1 No. 1 (Juni) 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.568 KB) | DOI: 10.29313/aktualita.v1i1.3705

Abstract

Imunisasi merupakan upaya preventif yang terbukti dapat menurunkan kesakitan, kecacatan dan kematian. Maka pemerintah mewajibkan pada masyarakat untuk mendapatkan imunisasi seperti yang dalam Permenkes nomor 42 tahun 2013 tentang Penyelenggaraan Imunisasi. Segala aturan dan tatalaksana imunisasi sudah dibuat pemerintah tentang hak dan kewajiban pemerintah dalam menyelenggarakan imunisasi. Walaupun demikian sudah diatur sebaik mungkin tetapi permasalahan selalu saja ada bila terjadi Kejadian Ikutan Paska Imunisasi (KIPI) yang membuat para Pelaksana Imunisasi dalam melaksanakan tugasnya. Kewajiban dalam pelaksanaan imunisasi ini tentu saja tidak dapat dihindari oleh Pelaksana Imunisasi walaupun selalu dibayangi kekhawatiran akan resiko KIPI. Oleh sebab itu penelitian ini bertujuan untuk mengkaji tentang perlindungan dan kebijakan hukum bagi Pelaksana Imunisasi dalam menjalankan tugasnya berdasarkan Permenkes Nomor 42 Tahun 2013 tentang Penyelenggaraan Imunisasi di indonesia. Hasil penelitian ini menunjukkan bahwa perangkat hukum yang disiapkan dalam penyelenggaraan imunisasi sudah cukup, tetapi kurangnya pemahaman hukum sering menimbulkan kekhawatiran akan terjadi KIPI, karena itu dalam pelaksanaan imunisasi hendaknya para pelaksana memahami resiko kesalahan dan kelalaian kerja, dan hal tersebut memerlukan adanya sosialisasi yang dilakukan oleh pemerintah tentang peraturan-peraturan yang berkaitan dengan penyelenggaraan imunisasi di Indonesia. 
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency Muhammad Muhammad; Driana Leniwati; Agung Muhammadiyah Prasetyo N.W; Ahmad Juanda; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8372

Abstract

This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency
Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS) Ahmad Juanda; Setu Setyawan; Lia Candra Inata
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.704 KB) | DOI: 10.18196/jai.v24i2.17507

Abstract

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.
Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards Setu Setyawan; Ahmad Juanda; Lia Candra Inata
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.23903

Abstract

Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS. Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis. Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS. Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations. Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.
Pelatihan Dan Pendampingan Optimalisasi Menejemen Penganggaran Dan Pelaporan Keuangan SMA Boarding School Aisiyiyah Lawang Setu Setyawan; Ahmad Juanda
Studi Kasus Inovasi Ekonomi Vol. 7 No. 01 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Pelatihan dan pendampingan optimalisasi manajemen penganggaran dan pelaporan keuangan SMA Aisyiyah Boarding School Lawang, memberikan pelatihan dan pendampingan penyusunan rencana anggaran sekolah berbasis kinerja. Anggaran berbasis kinerja dapat memberikan informasi tingkat keberhasilan dengan  output yang dihasilkan  dengan basis pengukuran yang sudah distandarkan. Metode pengabdian yang digunakan adalah metode PRA (Participatory Rapid Appraissal) merupakan metode yang mengutamakan kecepatan keberhasilan tujuan melalui keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Sebelum program pelatihan dimulai  dengan pre test dengan mitra untuk menguji tingkat kemampuan memahami dan pengetahuan tentang topik yang persoalan dan teknologi informasi yang mendukungnya,  pada awal pelatihan  pre- test dengan hasil  nilai rata rata 60 dan setelah pelatihan dan pendampingan nilai rata rata meningkat 85. Output yang dihasilkan selama pengabdian telah tersusunnya RAPBS berbasis Kinerja dan Prototype Model Sistim Informasi Pengelolaan Keuangan Anggaran (berbasis Excel).
PENDAMPINGAN PENGELOLAAN ANGGARAN KEUANGAN DAN ASET SD MUHAMMADIYAH 08 DAN SMP 06 DAU Setu Setyawan; Ahmad Juanda
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i1.11186

Abstract

The community outreach that will be carried out to strengthen the Management of Financial and Asset Management Budget of SD Muhammadiyah 08 and SMP 06 Dau which are accountable for the charity business of the Malang Regional Muhammadiyah Persyarikatan in the field of education. level of performance in certain periods. So far, SD Muhammadyah 08 and SMP Muhammadiyah 06 Dau have not been maximized in reporting financial management, especially reporting fixed assets that are managed. The purpose of this program is to explore the potential sources of potential funds and then prepare a budget that is able to measure the level of performance in certain periods. While the assistance is carried out to create an accountable financial management system using the principles of Good Governance (good financial governance). The method used in the service program using the RAD (Rapid Application Development) method. The results of the training on Management of Financial and Asset Budget Management were very satisfying. This was shown by the results of the pre-test of 12 participants 4 people with a value of 25. 3 participants with a value of 50, 3 participants with a value of 60 and the remaining 2 participants received a value of 70. After being given the concept of the budget and performance-based training is then performed post-test the average value of participants in 80.
Pelatihan Optimalisasi Manajemen Penganggaran Dan Pelaporan Keuangan SMP ‘Aisyiyah Boarding School Malang Setu Setyawan; Ahmad Juanda
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 2 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i2.23994

Abstract

Ibm. Optimalisasi Menejemen Anggaran Dan Pelaporan Keuangan SMP Boarding Sechoal Aisiyiyah Lawang. Kab, Malang, memberikan pelatihan penyusuanan rencana anggaran sekolah berbasis kinerja. Rencana Anggaran Pendapatan Belanja Sekolah (RAPBS) berbasis kinerja dapat meberikan informasi tingkat Output yang dihasilkan dengan indikator pengukuran yang sudah distandarkan. Metode pengabdian yang digunakan adalah metode PRA (Participatory Rapid Appraissal) merupakan pengembangan sistem yang mengutamakan kecepatan pengembangan melalui keterlibatan user atau Pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) sistem yang lebih efektif. Program pengabdian yang telah dilakukan dengan tahapan pre test dengan menguji tingkat kemampuan dan ketrampilan menguasai konsep penganggaran dan tekhnologi informasi khsusunya program Excel, hal tersebut untuk memberikan model pelatihan yang tepat pada akhir periode pelatihan dilakukan past test dengan hasil nilai pre test rata rata 60 dan setelah pelatihan nilai rata rata meningkat 85. Output yang dihasilkan selama pengabdian telah tersusunnya Prototipy RAPBS berbasis Kinerja dan Sistim Informasi Pengelolaan Keuangan Anggaran (berbasis Excel).
PELATIHAN PENYUSUNAN ANGGARAN BERBASIS KINERJA DI SMP MUHAMMADIYAH 6 DAU Juanda, Ahmad; Setyawan, Setu; Oktavendi, Tri Wahyu
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.14849

Abstract

This service focuses on Performance-Based Budgeting at Muhammadiyah 06 Dau School, Malang Regency. The purpose of this service is to improve the quality, realization, and evaluation of performance appraisals. The method used in the community service program uses a method that goes through stages, namely: Determining the vision, mission and goals; Determination of Activities; FGD for preparation of budget components. The results of this training are in the form of knowledge and expertise in performance budgeting. The pre-test score of the training participants was on average 60 and after the training was carried out the average score increased to 93.Based on the preparation of the performance-based School Budget Work Plan (RKAS) it can be denied that the participants in the performance-based preparation of the School Budget Work Plan (RKAS) are 5 people consisting of the school principal and school treasurer. The results of this dedication show that the trainees should not only be school principals and treasurers, but teachers and teaching aids should not be alone but need to be supplemented with adequate computer facilities. The implication of this service is financial performance of Muhammadiyah 06 Dau School more effective and Efficient.  
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTIM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA TPST “MULYOAGUNG”: PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTIM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA TPST “MULYOAGUNG” Setusetyawan; Ahmad Juanda; Dhaniel Syam
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i1.18445

Abstract

Pengabdian masyarakat berkaitan dengan pelatihan dan pendampingan atas penyusunan asset dan pelaporan keuangan berbasis MS Excel (excel for accounting). Tujuan pengabdian adalah memberikan kemampuan kepada pengelola TPST (Ketua, Bendahara, Administrasi Keuangan) pendataan asset dan penyusunan pelaporan keuangan TPST yang berkualitas juga mendukung kecepatan informasi keuangan yang dibutuhkan pengelola dan stakeholders tata kelola keuangan yang akuntabel. Metode pelaksanaan pengabdian mengunakan model RAD (Rapid Application Development) yaitu metode yang melibatkan penggunan didalam penyusunan model (prototype), perbaikan sampai model siap untuk di gunakan. Untuk mengetahui seberapa besar tingkat keberhasilan penggunan model lebih dahulu dilakukan Pre test dengan menggali kemampuan dasar tentang pengoperasian MS Offices khususnya excel. Skor yang dicapai pada saat pre test rata rata sebesar 60. Selanjutnya, setelah dilakukan pelatihan dan pendampingan skornya meningkat menjadi 78. Dari hasil evaluasi tersebut dilakukan pendampingan untuk meningkatkan kemampuan yang maksimal.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Arif Ahmad Wajuya Jati Ahmad Waluya Jati Ahmed, Alan Januar Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Aniek Rumijati Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Bahrun Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniawati Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Masiyah, Masiyah Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurlillah Dwinda Wicaksono Nurul Permatasari, Rika Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Purwanto, Wawan Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rizad, Muhammad Fadly Agil Rizki Febriani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sugiarto, Toto Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Viroza, Al-Thoriq Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri