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All Journal Jurnal Ilmiah Mahasiswa FEB Al-Ihkam: Jurnal Hukum dan Pranata Sosial Riset Akuntansi dan Keuangan Indonesia Abdimas Universal Jurnal Ilmiah Edunomika (JIE) Riset Akuntansi dan Keuangan Indonesia
Muhammad Qomaruddin Ridwan
Universitas Bangka Belitung
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus Pada UMKM HUNAY Kabupaten Probolinggo) Muhammad Qomaruddin Ridwan; Achmad Zaky
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.451 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran dan memberikan usulan tentang penghitungan harga pokok produksi yang dilakukan oleh HUNAY. Penelitian ini menggunakan metode deskriptif, dengan desain studi kasus. HUNAY selama ini belum memasukkan semua unsur biaya dalam penghitungan harga pokok produksi. Biaya yang dimasukan dalam penghitungan harga pokok produksi hanya biaya bahan baku utama. Pengelola mempertimbangkan keterbatasan sumberdaya dan fakta bahwa biaya bahan baku utama adalah komponen biaya produksi yang paling signifikan. Dampaknya, harga pokok produksi yang dihitung tidak memberikan hasil yang akurat. Alternatif solusi dari kondisi yang dihadapai oleh HUNAY adalah dengan menggunakan formulasi sederhana untuk menghitung dan membebankan komponen harga pokok produksi (biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik). Menggunakan formulasi sederhana, permasalahan keterbatasan sumberdaya dapat diatasi sehingga semua unsur biaya dapat dimasukan dalam penghitungan harga pokok produksi. Dengan demikian harga pokokproduksi yang dihitung akan memberikan hasil lebih akurat.  Kata kunci : HUNAY, Harga pokok produksi, Biaya bahan baku, Biaya tenaga kerja langsung, Biaya overhead pabrik
Is The Indonesian Market React to The Sukuk Issuance Announcement? Muhammad Qomaruddin Ridwan; Zuni Barokah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study examines market reaction following the announcement of Sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. There were twenty-three Sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of Sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the Sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of Sukuk (i.e., ijarah) and the cumulative abnormal returns. This study examines market reaction following the announcement of sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. T here were twenty-three sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of sukuk (i.e., ijarah) and the cumulative abnormal returns. 
Easy-Apply Laporan Keuangan Berbasis Android For Free: UMKM Melek Digital Muhammad Qomaruddin Ridwan; Anggraeni Yunita; Fitri Ramdhani Harahap
Abdimas Universal Vol. 6 No. 2 (2024): Oktober (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v6i2.511

Abstract

This community service activity aims to work up MSME in record and prepare financial reports using an Android-based application. This activity is based on the fact that MSME have made a large economic contribution to the development and economic resilience of society, but they still face many stugles. There are still many MSMEs that have not prepared adequate financial reports, which has an impact on limited access to capital, thereby hampering the development of MSME business capacity. In fact, currently there are many free Android-based applications available to help MSMEs prepare financial reports. MSME players can use this application to record finances and then the application will prepare financial reports automatically. Apart from functioning as a performance measurement tool, financial reports will also increase MSMEs' access to capital. This community service activity was carried out in Sungkap Village, Central Bangka Regency with participants being business actors who are members of the Dharma Wanita Business Group of Sungkap Village. The result of this activity is that business actors in Sungkap Village understand the importance of recording their business finances to measure business performance and increase access to capital from financial institutions.
The Symbol of Acculturation and Islamic Unity in Nganggung Tradition of Bangka: An Integration of Maqāṣid asy-Syarī’ah with Local Wisdom Sulaiman, Rusydi; Ibrahim; Muhammad Qomaruddin Ridwan; Ahmad Afnan Anshori; Alfan Shidqon
AL-IHKAM: Jurnal Hukum & Pranata Sosial Vol. 19 No. 2 (2024)
Publisher : Faculty of Sharia IAIN Madura collaboration with The Islamic Law Researcher Association (APHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/al-lhkam.v19i2.14923

Abstract

This paper aims to explore the integration of traditional and modern Islam in nganggung tradition of Bangka society. Nganggung is a customary practice of bringing food with specific procedures and attributes to commemorate important Islamic holidays. It existed for a long time as a tradition in Bangka conducted by traditionalists. Recently, modernists also participated in the event, making nganggung a melting pot that blends traditionalists and modernists. While associated with traditional Islam, this practice has also involved modern practices. The research was carried out in Kemuja and Kenanga villages on Bangka Island, using interviews, participatory observation, and a literature review. It addresses three key questions: How is local wisdom in the nganggung tradition expressed in contemporary Bangka society? How can this wisdom strengthen ties between traditional and modern Islam? What is the role of maqāṣid asy-syarī’ah in sustaining this wisdom for lasting harmony? Findings show modernists' participation arises from respect for traditional Islam. While nganggung has adapted to include all groups, changes remain minor. It continues to unite society, sustained by Islamic values and maqāṣid asy-syarī’ah.
IS THE INDONESIAN MARKET REACT TO THE SUKUK ISSUANCE ANNOUNCEMENT ? Ridwan, Muhammad Qomaruddin; Barokah, Zuni
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study aims to examine the market reaction following the announcement of sukuk issuance by companies listed on the Indonesia Stock Exchange between 2013 and 2017. During this period, there were 23 sukuk publishing announcements as samples for this study. Although two events led to the issuance of sukuk, there have been no unusual returns overall. There was no change in trading volume on the day before and after the announcement of the sukuk issuance, both as a whole and for each event. To that end, we cannot find any significant association between the type of sukuk (i.e., ijarah) and the not related to cumulative abnormal returns.
EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH: EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH Yanto, Yanto; Qomaruddin Ridwan, Muhammad; Rahil Imainul Aprilian
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor sosial kognitif yang mempengaruhi niat berkarir sebagai akuntan di kalangan siswa sekolah menengah. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengumpulan data melalui kuesioner yang melibatkan 231 responden. Hasil analisis menunjukkan bahwa secara simultan, efikasi diri, ekspektasi hasil, dan tujuan pribadi berpengaruh terhadap niat siswa untuk berkarir sebagai akuntan. Secara parsial mengungkapkan bahwa efikasi diri tidak berpengaruh signifikan terhadap niat siswa berkarir sebagai akuntan, sedangkan ekspektasi hasil dan tujuan pribadi menunjukkan pengaruh positif dan signifikan terhadap niat siswa berkarir sebagai akuntan. Temuan ini memberikan kontribusi penting dalam memahami faktor-faktor yang dapat meningkatkan minat siswa untuk berkarir di bidang akuntansi dan dapat menjadi acuan bagi pihak sekolah dalam merancang program bimbingan karir yang lebih efektif.
Co-Authors Achmad Zaky Ahmad Afnan Anshori Alfan Shidqon Anggraeni Yunita Barokah, Zuni Fitri Ramdhani Harahap Ibrahim Rahil Imainul Aprilian Rusydi Sulaiman, Rusydi YANTO YANTO