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All Journal METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Media Mahardhika AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) Journal Of Applied Multidisciplinary Studies (JAMS) Jurnal Akuntansi Bisnis dan Humaniora
Ahmad Mustofa
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences

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Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang Ahmad Mustofa; Kurnia Ekasari; Kartika Dewi Sri Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.614 KB) | DOI: 10.31963/akunsika.v1i2.2120

Abstract

The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior
KONTRIBUSI PERAMALAN PENERIMAAN MAHASISWA BARU POLITEKNIK : SEBAGAI ALAT ESTIMASI PENDAPATAN Ahmad Mustofa; Nurafni Eltivia; Zainal Abdul Haris
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.155

Abstract

Purpose of this research was to determine the forecasting results of new student admissions and the estimated amount of income from a recurrent academic fees. The data was secondary data from the list of enthusiasts and the capacity of new students. This research was quantitative descriptive and using Mean Absolute Percentage Error (MAPE), Mean Squared Error (MSE), Mean Absolute Deviation (MAD) as a calculation of the level of error accuracy, and single exponential smoothing method as forecasting of new student admissions. Forecasting results obtained DIII Accounting enthusiasts and capacity totaling 2951 and 181 students for 2020 while 2186 students and 191 students for 2021. For the DIV Management accounting produces 4184 and 238 students interested, 238 students for 2020, whereas in 2021 produced 5106 enthusiasts and 226 students for capacity of new students. the total estimated revenues in 2020 and 2021 have a significant amount of interest from new students and the interest of new students through a recurrent academic fees. It was concluded that forecasting can also be used to calculate the estimated income in an institution or even a company so that this paper will contribute to the field of information and finance that can help in decision making.
Analysis of Causal Factors of Bandung Raya and Turangga Train Accidents and Implementation of Passenger Safety Guarantees devi rahma oktafia; ahmad mustofa
Journal Of Applied Multidisiplinary Studies Vol 1 No 2 (2025): May 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

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

Abstract

This study provides an original contribution to the discourse on transportation safety by focusing on the specific case of the PT. KAI train accident in Cicalengka, Bandung, which highlights underexplored aspects of corporate responsibility in accident scenarios. The research objectives are to identify the root causes of the accident and to evaluate the responsibility measures undertaken by PT. KAI (Persero) in its aftermath. Employing a qualitative literature study method, this research synthesizes and analyzes data from various online media news texts to derive insights. Empirical results reveal that the accident was primarily caused by a combination of human error, infrastructure deficiencies, and procedural lapses, while PT. KAI demonstrated accountability through compensation programs, safety audits, and public communications. The implications of this study emphasize the need for strengthened safety assurance frameworks in transportation systems, including regular training and transparent reporting mechanisms, to mitigate future risks. This analysis offers practical recommendations for enhancing corporate accountability and operational safety in the railway sector.
Penerapan Sistem Persediaan Berbasis Microsoft Excel sebagai Solusi Peningkatan Efisiensi Pengelolaan Bahan Baku pada Perusahaan Konveksi di Lumajang Bimo Setyawan; Lely Indah Kurnia; Rizqi Khoirunisa; Ahmad Mustofa
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 10 No. 1 (2026): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol10No1.pp90-97

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem persediaan berbasis Microsoft Excel dalam meningkatkan efisiensi dan Ketepatan Data pengelolaan bahan baku pada Konveksi di Lumajang. Perusahaan menerapkan sistem produksi berdasarkan pesanan dengan spesifikasi yang beragam, namun belum memiliki pencatatan penggunaan bahan baku secara rinci per pesanan sehingga menyulitkan dalam mengetahui pemakaian bahan, sisa stok, dan perhitungan harga pokok produksi secara akurat. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem berbasis Microsoft Excel yang terdiri dari master data, lembar transaksi, dan rekap stok otomatis mampu meningkatkan akurasi, efisiensi, serta kemudahan dalam pemantauan persediaan. Sistem ini berkontribusi dalam meningkatkan kemampuan Perusahaan dalam mengendalikan penggunaan bahan baku dan mendukung pengambilan keputusan secara lebih tepat. Namun, efektivitas sistem bergantung pada kedisiplinan pengguna dalam melakukan input data serta keterbatasan Excel dalam integrasi sistem.
Sistem Informasi Perpajakan Berbasis Business Process Model and Notation (BPMN): Systematic Literature Review Ahmad Mustofa; Akromul Khaidar; Nurul Karlina Surya Wijaya
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10056

Abstract

Transformasi digital administrasi perpajakan mendorong organisasi untuk mengembangkan sistem informasi yang mampu mendukung proses bisnis perpajakan secara efektif, efisien, dan terintegrasi. Salah satu pendekatan yang banyak digunakan dalam pemodelan proses bisnis adalah Business Process Model and Notation (BPMN). BPMN memungkinkan organisasi memvisualisasikan, menganalisis, dan mengoptimalkan proses bisnis perpajakan mulai dari pengumpulan data transaksi, perhitungan pajak, pelaporan, hingga pengendalian kepatuhan perpajakan. Penelitian ini bertujuan untuk mengkaji perkembangan literatur mengenai implementasi sistem informasi perpajakan berbasis BPMN serta mengidentifikasi manfaat, tantangan, dan peluang pengembangannya. Metode penelitian menggunakan literature review dengan menelaah berbagai artikel ilmiah, buku referensi, regulasi perpajakan, dan publikasi terkait sistem informasi serta manajemen proses bisnis. Hasil kajian menunjukkan bahwa BPMN berkontribusi dalam meningkatkan transparansi proses perpajakan, memperkuat pengendalian internal, mempermudah integrasi sistem informasi, serta mendukung otomatisasi proses bisnis perpajakan. Selain itu, penggunaan BPMN mampu membantu organisasi mengidentifikasi potensi risiko kepatuhan dan meningkatkan efisiensi administrasi perpajakan. Namun, implementasi BPMN masih ditemui ragam tantangan, antara lain keterbatasan sumber daya, kompleksitas regulasi perpajakan, dan kebutuhan integrasi dengan sistem informasi yang telah ada. Penelitian ini menyimpulkan bahwa BPMN merupakan pendekatan yang relevan dalam pengembangan sistem informasi perpajakan modern dan berpotensi mendukung transformasi digital administrasi perpajakan di berbagai sektor organisasi
Analysis of Human, Technical, and Environmental Factors: A Case Study of Fatal Incident Triggers Among Workers at PT Freeport Indonesia Navisya Delia; Ahmad Mustofa
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 1 (2026): February 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/180gna75

Abstract

This study offers an original contribution by integrating a systematic perspective to identify multidimensional causes of fatal work accidents in the mining sector, particularly at PT. Freeport Indonesia. The objective of this research is to analyze the underlying factors contributing to fatal accidents by examining human, technical, and environmental dimensions. The study employs a Systematic Literature Review (SLR) method, synthesizing recent and relevant scholarly sources to provide a comprehensive understanding of accident causation. The empirical findings reveal that fatal incidents are not caused by a single factor but rather by an interaction of safety procedure violations by workers (human factors), failures in ventilation systems and the absence of adequate gas detection tools (technical factors), as well as hazardous geological conditions that facilitate the accumulation of toxic gases (environmental factors). These findings highlight the complexity of occupational safety risks in mining operations. The implications of this study emphasize the need for integrated safety management, including enhanced worker training, technological system improvements, proactive environmental risk mitigation, and the strengthening of organizational safety culture to prevent future accidents.
Co-Authors Akromul Khaidar Bimo Setyawan devi rahma oktafia Kartika Dewi Sri Susilowati Kurnia Ekasari Lely Indah Kurnia Navisya Delia Nurafni Eltivia Nurul Karlina Surya Wijaya Rizqi Khoirunisa Zainal Abdul Haris