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All Journal INFERENSI Among Makarti ADDIN BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Ziswaf : Jurnal Zakat dan Wakaf AKTSAR: Jurnal Akuntansi Syariah Global Financial Accounting Journal ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks AJAD : Jurnal Pengabdian kepada Masyarakat eJEBA
Nur Hisamuddin
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Nur Hisamuddin; M. Yayang Tirta K
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1254

Abstract

Munculnya Konsep Good Corporate Governance (GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan informasi sehingga konflik kepentingan antara agen dengan principal dapat diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah. Penelitian menggunakan data sekunder berupa laporan tahunan (annual report) dan laporan good corporate governance (GCG) bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17 perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah PLS. Hasil penelitian menunjukkan bahwa GCG berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE. Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah khususnya dengan harapan dapat menarik investor untuk meningkatkan investasinya. Kata kunci: Good Corporate Governance, kinerja keuangan, ROA, ROE, dan Bank Syariah.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDESA (STUDI KASUS DESA BULAK KECAMATAN BENDO KABUPATEN MAGETAN) Dizzy Asrinda Siswi Ramadhani; Nur Hisamuddin; Moch. Shulthoni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.10687

Abstract

The research was conducted to analyze financial ratios in order to assess the performance of village governments through village revenue and expenditure budgets for 2015, 2016, and 2017. The financial ratios used in the study were 5 namely independence ratio, harmony ratio, growth ratio, efficiency ratio, and effectiveness ratio. This research is quantitative descriptive. The research object is Bulak Village, Magetan Regency. The research was conducted using data from the village revenue and expenditure budget from 2015-2017. The results showed that the performance of the Bulak Village government from the aspect of independence and aspects of harmony was still very lacking. The growth rate of Desa Bulak is quite good, and the efficiency levels of 2015 and 2016 are inefficient, while 2017 is quite efficient, while the effectiveness of 2015, 2016 and 2017 is effective. Keywords: Expenditure Budget, Financial Ratio, Performance Measurement, Village Revenue (APBDes).
Studi Persepsi Yang Mempengaruhi Kualitas Sistem Informasi Akuntasi Pada SKPD di Lumajang Nur Hisamuddin; Andhi Dwi Prastyo
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3836

Abstract

This study aims to determine the factors that affect the quality of information systems at the SKPD Lumajang. The Factors are Human Resource Competence, Internal Control System, Information Technology, Financial Supervision. Data collected by giving quesioner as much as 61 that given to subfinance section in SKPD Randomly. Data analyzed by SPSS Version 24. The results showed that human resources, internal control system, information technology and financial control significantly influence the quality of accounting information system.
Perancangan Website untuk Desa Mayangan sebagai Media Informasi dan Promosi Moch Shulthoni; Ahmad Roziq; Nur Hisamuddin; Lilis Yuliati
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.72-79.2020

Abstract

The tourism sector is one of the potential sectors to be developed in modern times, but not all tourist attractions can develop well. One of the factors that cause tourist attractions is the lack of promotion or delivery of information to tourists. The development of the internet is now increasingly advanced so that it is widely used by tourist site managers as a medium of information and promotion. Mayangan Village, Gumukmas District, Jember Regency has the potential to further develop. For this reason, it is necessary to take advantage of the internet by designing the Mayangan village website as a medium for information and promotion. The purpose of this service is to provide knowledge and ability of village officials in managing the Mayangan Village website. The method used is to provide education, training and assistance to create a Mayangan Village Government Website on a continuous basis. The result of this service is designing a website using data collection techniques in the form of interviews, observations, and literature studies. While the software used in designing the Mayangan Village website uses XAMPP, DreamweaverCS 5.5, Adobe Photoshop Photoshop5 and uses programming languages such as HTML, PHP, CSS, Java Script, and JQuery. The implementation of this website is accompanied by blackbox testing. In addition, the website of Mayangan Village, Gumukmas District, Jember Regency was created to inform various natural resources that can be used as tourist destinations. The information presented is expected to make it easier for people to travel. This website is expected to help increase the tourism promotion of Mayangan Village so that it can develop.
IMPLEMENTASI AKUNTANSI AKAD WAKALAH BIL UJRAH PERUSAHAAN ASURANSI SYARIAH BERDASARKAN PSAK 108: Studi di PT Asuransi Takaful Keluarga Nur Hisamuddin
ADDIN Vol 8, No 1 (2014): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v8i1.589

Abstract

ANALISIS STRUKTUR DAN KOMPONEN LAPORAN KEUANGAN KJKS UGT SIDOGIRI WIROLEGI Tika Wahyu Puspita; Nur Hisamuddin
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1099

Abstract

Tulisan ini bertujuan untuk menguji apakan KJKS UGT Sidogiri Wirolegi sesuai dengan PSAK Syariah dan SAK ETAP atau tidak. Penelitian  ini menggunakan  pendekatan deskriptif  qualitative. Obyek analisis dalam studi ini adalah laporan keuangan KJKS UGT Sidogiri  Wirolegi. Data yang dipergunakan  adalah  data primer yang didapat  dari wawancara dan data sekunder dari laporan keuangan. Data dianalisis dengan menggunakan metode kualitatif dan tringulasi. Hasil penelitian menunjukkan  bahwa laporan keuangan  KJKS UGT Sidogiri  Wirolegi  tidak sesuai dengan PSAK Syariah  karena tidak tepat dalam penyusunan. Kajian ini bisa menjadi bahan refensi bagi dunia pendidikan  dan praktisi KJKS.Kata kunci: Laporan, SAK , PSAKSTRUCTURE AND COMPONENT ANALYSIS OF FINANCIAL REPORT OF KJKS UGT SIDOGIRI WIROLEGI. The purpose of this research is to know the financial report KJKS UGT Sidogiri Wirolegi whether appropriate with PSAK Syariah and SAK ETAP who was valid. This research is applied descriptive and qualitative approach. The object analysis in this research is a financial report. The kind of data that are used in this research is primary data which is obtained directly from interview result and the secondary data that is obtained  comes from financial report document.   Data analysis method  that used in this research are qualitative and triangulation. The result of this research shows that entirely the financial report KJKS UGT Sidogiri Wirolegi was not appropriate to Syariah PSAK. This research can be the reference to the next research either to the importance of education or KJKS practitioner to compile the financial report.Keywords: Report, SAK , PSAK
Peningkatan Kesadaran Masyarakat Terhadap Kebersihan Lingkungan Melalui Sosialisasi Pemilahan dan Pengolahan Sampah di Desa Mengok, Kecamatan Pujer, Kabupaten Bondowoso Nur Hisamuddin; Muhammad Faqih Hakim; Laurentia Florella Mulyadi; Siti Fitriyati Muzayyanah; Adhimatur Rohma Salsabila; Regyta Nuraini; Umi Nur Laili; Prudence Adhiba Pramesti Sukokaryo; Mega Juli Yati; Muhammad Wahyu; Mochammad Dwi Rizky
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.186

Abstract

In 2020, Indonesia is ranked as the fifth largest waste producing country in the world after Brazil, India, America, and China. Poor waste management, especially by allowing it to accumulate without proper handling, can cause various problems such as health problems resulting from the presence of hazardous materials and chemicals in waste. Providing knowledge about how to sort and process waste, especially to village communities, is quite important because it is to preserve the environment, especially in villages, to solve waste problems in villages. The purpose of this KKN activity is to raise public awareness of the environment. The method of implementing the activity is in the form of observation to look for problems in Mengok Village and carrying out socialization activities on waste sorting and processing with the waste bank.
PENGARUH PERATAAN LABA, PERTUMBUHAN ASET DAN PERTUMBUHAN UTANG TERHADAP REAKSI PASAR Kisani Daniyah Ulfa; Nur Hisamuddin; Oktaviani Ari Wardhaningrum
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.473

Abstract

ABSTRACTFinancial reports that contain information about company performance can be used as a benchmark for investors to make investment decisions. Company performance can be reflected through profits, assets and debt owned by the company. However, the disruptio to the financial performance of coal companies caused by several factors such as declining interest in demand for coal, declining reference prices and declining export values can affect investors assessments. Based on this, this study aims to determine whether income smoothing, asset growth and liabilities growth affect on earning response. This research was conducted at coal sub sector mining companies listed on Indonesia Stock Exchange with a research period from 2016 to 2021. The research sampe wa obtained using a purposive sampling technique and 13 companies that met the criteria were obtained. The data obtained was then analyzed with multiple linear regression. The result show that the independet variables of income smoothing, asset growth and liabilities growth have a negative effect on earning response.ABSTRAKLaporan keuangan yang berisi informasi mengenai kinerja perusahaan dapat menjadi tolok ukur bagi investor untuk menentukan keputusan berinvestasi. Kinerja perusahaan dapat tercermin melalui laba, aset dan utang yang dimiliki oleh perusahaan. Namun, terganggunya kinerja keuangan perusahaan batubara yang diakibatkan oleh beberapa faktor seperti menurunnya minat permintaan batubara, menurunnya harga acuan serta menurunnya nilai ekspor dapat berpengaruh pada penilaian investor. Berdasarkan hal tersebut, penelitian ini memiliki tujuan untuk mengetahui apakah perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh terhadap reaksi pasar. Penelitian ini dilakukan pada perusahaan pertambangan sub sektor batubara yang tercatat di Bursa Efek Indonesia dengan periode penelitian dari 2016 sampai dengan 2021. Sampel penelitian diperoleh menngunakan teknik purposive sampling dan diperoleh 13 perusahaan yang memenuhi kriteria. Data yang diperoleh kemudian dilakukan analisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel independen perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh negatif terhadap reaksi pasar.
The Effect of Intellectual Capital on Company Value in Industries Affected by Covid-19 Fatmasari, Yuli; Hisamuddin, Nur; Wardhaningrum, Oktaviani Ari
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.7456

Abstract

Purpose - This study aims to examine the effect of intellectual capital on company value in industries affected by covid-19 and to examine whether there are differences in intellectual capital between the two industries affected by covid-19. Research Method - This research is quantitative research. The sample was selected based on a purposive sampling technique with certain criteria. After the sample selection process was carried out, it resulted in 62 total data samples obtained from 18 hotel, restaurant, and tourism industry companies and 13 health industry companies. The data covers the period from 2020-2021. The data analysis technique used is descriptive statistics with simple linear regression and different independent sample t-tests. Findings - The results of the simple linear regression test show that intellectual capital has a significant effect on firm value. The results of the independent sample t-test show that there are differences between intellectual capital in the hotel, restaurant, and tourism industry and the health industry. Implication - Company value is a representation of the state of a company, where potential investors will give a special assessment related to the good and bad performance of the company. Nevertheless, investors should consider the company’s intellectual capital too. Moreover, result of this research shows that the Covid-19 outbreaks make a significant difference to company value. Investors should take this into a concern in deciding investment decision. Keywords: Intellectual Capital, Company Value, Covid-19
Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi) Arif Hidayatullah; Agung Budi Sulistiyo; Nur Hisamuddin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11102

Abstract

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.
Co-Authors A, Andi Adhimatur Rohma Salsabila Agung Budi Priatmono Agung Budi Sulistiyo Ahmad Ahsin Kusuma Mawardi Ahmad Roziq Andhi Dwi Prastyo Andi A Arif Hidayatullah Bunga Maharani Dania S, Septarina Prita Debby Ismira Dizzy Asrinda Siswi Ramadhani Eka Ayu Hilda Pricilia Eka Ayu Hilda Pricilia, Eka Ayu Hilda Elsa Eldista Fathur Adrianto Fatmasari, Yuli Hendrawan Santosa Putra Indah Purnamawati Indah Purnamawati Ismira, Debby Iva Hardianti Sholikha Kisani Daniyah Ulfa Laurentia Florella Mulyadi M. Yayang Tirta K M. Yayang Tirta K, M. Yayang Mega Juli Yati Mochammad Dwi Rizky Muhammad Faqih Hakim Muhammad Shulthoni Muhammad Wahyu Nining Ika Wahyuni Oktaviani Ari Wardhaningrum Prastyo, Andhi Dwi Priatmono, Agung Budi Prudence Adhiba Pramesti Sukokaryo Regyta Nuraini Ririn Irmadariyani Sholikha, Iva Hardianti Siti Fitriyati Muzayyanah Siti Maria Wardayati Tika Wahyu Puspita Tika Wahyu Puspita, Tika Wahyu Triana Novitasari Umi Nur Laili Wasito Wasito