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All Journal Jurnal Bisnis dan Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Proceeding Of The International Seminar and Conference 2015 JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia AKSES: Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Analisis Bisnis Ekonomi Jurnal Akuntansi Afiasi : Jurnal Kesehatan Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PENA ABDIMAS : Jurnal Pengabdian Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research International Journal of Management, Business and Social Sciences
Khanifah Khanifah
Universitas Wahid Hasyim
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAKETAP PADA RUMAH SAKIT ISLAM PURWODADI Hasan Hasan; Setyo Mahanani; Atieq Amjadallah; Khanifah Khanifah; Eri Purnamasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14821

Abstract

Pelaksanaan pengabdian kepada masyarakat yang ini dimulai dengan mengetahui seberapa besar tingkat kesulitan yang dihadapi olehRumah Sakit Islam Purwodadi kemudian selanjutnya adalah menentukan langkah-langkah strategis untuk melaksanakan pelatihan dan pendampingan dalam proses penyelesaian permasalahan akuntansi di Rumah Sakit Islam Purwodadi.Setelah mengetahui pencatatan akuntansi di rumah sakit islam purwodadi, tim pengabdian masyarakat merancang untuk memberikan pelatihan dan pendampingan terkait pencatatan secara akuntansi yang baik dan benar sesuai SAK ETAP. Pengabdian terlaksana selama 6 (enam) bulan yang dilaksanakan secara terstruktur baik online maupun Offline. Pendampingan Online oleh dosen dilaksanakan seminggu sekali dengan media online dan sebulan sekali dosen datang ke Rumah Sakit Islam Purwodadi memberikan arahan atau pendampingan secara langsung.Fokus pembahasan proses pendampingan ini adalah pada pencatatan transaksi pendapatan. Sebelum dilaksanakan pendampingan, prosedur rekapitulasi pendapatan harian rumah sakit kurang baik, sehingga sulit dipahami oleh pelaku pelaku yang tekait dalam proses rekapitulasi di Rumah Sakit Islam Purwodadi. Dengan adanya pendampingan dari tim pengabdian masyarakat maka dilakukan banyak  perbaikan mulai dari pembuatan akun-akun yang digunakan dalan proses akuntansi dan pembuatan system pencatatan terkomputerisasi sesuai dengan SAK ETAP. Transaksi pendapatan dicatat secara harian kemudian kemudian pada akhir periode dilakukan rekapitulasi. Dengan adanya proses pendampingan oleh tim pengabdian masyarakat maka banyak perbaikan sehingga dapat di gunakan sebagai bahan pengambilan keputusan, baik untuk evaluasi maupun perencanaan pengembangan Rumah Sakit Islam Purwodadi.
The Effect of Audit Opinion, Reputation of Public Accounting Firm on Audit Delay with Audit Tenure as Moderation in Indonesian Manufacturing Companies Teguh Widodo; Khanifah Khanifah; Wulan Budi Astuti; Salsa Hidayatusshiva
International Journal of Management, Business, and Social Sciences Vol 1, No 2 (2022): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v1i2.7714

Abstract

This study aims to analyze audit opinion and KAP reputation that affect audit delay with audit tenure as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. In this study, audit opinion and KAP reputation are independent variables, and audit delay is a variable. dependent, tenure audit as a moderating variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The total sample used is 135 companies which were determined through purposive sampling. The data analysis technique used is multiple linear analysis techniques with the help of the IBM SPSS 25 program. The results of this study indicate that audit opinion has no effect on audit delay. KAP reputation affects audit delay.
Pengaruh Free Cash Flow Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Tahun 2018-2021) Muhammad Alif, Atiqullah; Khanifah, Khanifah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10771

Abstract

Debt policy is a policy carried out by a company to obtain funding sources that come from outside the company. It is important for management to make funding decisions for a company, because these decisions can affect the value of a company and thus have an impact on the prosperity of the company owner or share owners. The aim of this research is to examine the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. The method used in this research is a quantitative method with purposive sampling technique. The analysis used in this research is descriptive statistical analysis and multiple linear regression analysis. The research results show that partially free cash flow has a positive effect on debt policy because it has a probability value of 0.0004 which is smaller than 0.05, company growth has no effect on debt policy because it has a probability value of 0.5930 which is greater than 0.05. Meanwhile, simultaneously free cash flow and company growth together influence debt policy because they have a probability value of 0.004000 which is smaller than 0.05.
Pengaruh Tata Kelola Syariah Terhadap Kinerja Bank Syariah Dan Kepatuhan Syariah Vivi Silfiana, Ika; Khanifah, Khanifah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10885

Abstract

The aim of this research is to collect empirical data regarding the influence of sharia governance on sharia bank performance and sharia compliance at Bank Syariah Indonesia in Semarang City. Sharia compliance and governance are important components of risk management in Islamic banks. By providing guidance and supervision to sharia bank operations so that they consistently adhere to sharia principles, DPS plays an important role in maintaining sharia compliance. Sharia principles, sharia compliance, and observing sharia compliance are generally mandated for sharia banks. This research uses quantitative research methodology. The population of this research is Bank Syariah Indonesia employees who meet the specified requirements. The Slovin formula was used to determine the research sample, namely 36 people. Questionnaires were used to obtain data. In contrast, this research data analysis uses direct linear regression. The results of the first t test show that the tcount value is 5.870 > ttable of 1.688, the significant value is 0.000 <0.05, and the governance regression coefficient value is positive, namely 0.051. The results of the second t test show that the tcount value is 3.104 > ttable of 1.688, the significant value is 0.004 <0.05, and the governance regression coefficient value is positive, namely 0.046. Research findings show that sharia governance has a positive and significant impact on sharia bank performance and sharia compliance at Bank Syariah Indonesia in Semarang City.
Pendampingan Tata Kelola Keuangan Rumah Sakit Islam Purwodadi Hardiningsih, Pancawati; Khanifah, Khanifah; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana; Jaeni, Jaeni
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5, No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i1.3332

Abstract

Tata kelola keuangan dan akuntansi rumah sakit masih sangat beragam dan implementasi masih menggunakan beberapa standar dan metode lama melakukan pencatatan laporan pendapatan secara manual. Kemajuan teknologi informasi dan komunikasi memunculkan banyak inovasi dalam pengelolaan fasilitas kesehatan. Salah satu bentuk inovasi adalah aplikasi sistem informasi manajemen kesehatan yang diterapkan pada rumah sakit. Untuk menunjang tata kelola keuangan tersedia aplikasi sebagai penyedia fasilitas yang dilengkapi modul keuangan untuk menjalankan fungsi tata kelola keuangan yang terintegritas. Namun implementasinya membutuhkan pendampingan. Pelatihan dan pendampingan tata kelola keuangan diikuti 10 orang karyawan secara bergantian bagian akuntansi, keuangan RSI Grobogan Purwodadi, dan yayasan RSI Purwodadi. Durasi waktu pelatihan dan pendampingan kurang lebih selama 12 bulan. Pendampingan dilakukan terkait dengan proses pencatatan dan beberapa kebijakan maupun pedoman tertentu yang harus diterapkan, masalah aturan pajak dan aturan akuntansi yang diterapkan pada situasi yang berbeda, masalah terkait pengakuan aset yang dibangun sendiri, dan masalah menentukan tarif pasien. Program pelatihan dan pendampingan dilakukan agar pihak rumah sakit mampu melakukan aktivitas pencatatan secara mandiri sehingga menghasilkan laporan keuangan sesuai standar SAK ETAP, dengan harapan pertanggung jawaban dapat diterima stakeholder.
What Factors Affect Debt Policy During the COVID-19 Outbreak? Case of Indonesia Khanifah, Khanifah; Alif, Atiqullah Muhammad; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 2 (2024): September 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i2.10067

Abstract

This research examines the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. We analyze 25 companies listed in the LQ-45 index during 2018-2021, with 100 firms-years observation in total. The sample is selected based on data availability using the purposive sample technique. We analyze the data using multiple regression analysis by using E-views software. The results indicate that Free cash flow has a positive effect on debt policy, while company growth does not affect debt policy. Our research contributes to the development of agency theory, and we use the new measurement of free cash flow. We also analyze the COVID-19 outbreak factors as a control variable, which becomes our important contribution to this research.   Keywords:Free Cash FlowFirm GrowthDebt policy
Perbandingan Akurasi Metode ANN dengan FTS Model Chen, Cheng, dan Marcov Chain terhadap Peramalan Harga Penutupan Saham Zoom Video Communication Khanifah, Khanifah; Hendikawati, Putriaji
Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Vol. 2 No. 1b (2025): NOVEMBER 2024 - JANUARI 2025 (TAMBAHAN)
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/mister.v2i1b.2585

Abstract

Stock price forecasting has become one of the important areas after the COVID-19 pandemic. This study aims to compare the accuracy of forecasting the closing price of Zoom Video Communication, Inc. shares using the Artificial Neural Network (ANN) Backpropagation and Fuzzy Time Series (FTS) methods with the Chen, Cheng, and Marcov Chain models. The data used in this study includes the closing price of shares from the period July 5, 2019 to January 4, 2024. Each method is evaluated using accuracy metrics such as RMSE, MSE, and MAPE. The results of the analysis show that ANN has a lower error rate than the FTS model, especially in predicting the closing price of Zoom Video Communication, Inc. The ANN method has proven to be more reliable in providing more accurate predictions.
Akuntansi Pesantren Berdasarkan PAP untuk Peningkatan Pengelolaan Keuangan di Pesantren As-Shodiqiyah Astuti, Ernawati Budi; Triyani, Agus; Khanifah, Khanifah; Amanina, Filzah Nadiah; Jamilatulrohmah, Jamilatulrohmah; Kusuma, Riko Anggi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3028

Abstract

Workshop akuntansi pesantren di Pondok Pesantren Asshodiqiyah Semarang dilaksanakan sebagai respon atas rendahnya kualitas pelaporan keuangan di sebagian besar pesantren yang masih menggunakan pencatatan manual. Permasalahan ini berpengaruh terhadap akuntabilitas dan transparansi keuangan lembaga, serta mempersulit akses terhadap dana dari donatur maupun lembaga keuangan. Kegiatan ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan dengan mengenalkan Pedoman Akuntansi Pesantren (PAP) yang dirancang khusus untuk entitas nirlaba berbasis syahriah. Metode yang digunakan meliputi penyusunan materi, transfer ilmu, diskusi interaktif, dan praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap siklus akuntansi pesantren, termasuk penyusunan laporan posisi keuangan, laporan arus kas, dan penetapan syahriyah (SPP) melalui analisis struktur biaya. Pelatihan ini memberikan dampak nyata dalam meningkatkan kualitas dan struktur pelaporan keuangan pesantren secara transparan dan akuntabel sesuai standar syahriah.
Co-Authors Agus Triyani Aisyah, Arita Aisyah, Arita Alif, Atiqullah Muhammad Amanina, Filzah Nadiah Atieq Amjadallah Atieq Amjadallah Alfie Ceacilia Srimindarti Eri Purnamasari Ernawati Budi Astuti Etna Nur Afri Yuyetta Evendi, Aman Fashihanin Kaulika Ulma Hanifah Hanifah Hasan Hasan Jaeni Jaeni Jamilatulrohmah, Jamilatulrohmah Kusuma, Riko Anggi Latifah, Nelly Latifah, Nelly Lisiantara, Gregorius Anggana Lutfatul Kholafah M. Khoirul Mubarok Muhammad Alif, Atiqullah Muhammad Choirul Anam Pancawati Hardiningsih Putriaji Hendikawati Ratih Pratiwi Sa?diyah, Erwin Salsa Hidayatusshiva Setyo Mahanani Siti Fathonah Sri Retnoningsih Sudarwanto, Sudarwanto Suhita Whini Setyahuni Syaputra, Eko Maulana Teguh Widodo Ulfi Amalia Ulfi Amalia Fatkhurrohmah Vivi Silfiana, Ika Wulan Budi Astuti