Articles
<![CDATA[Analisis Anggaran dan Realisasinya Sebagai Alat Evaluasi Kinerja Unit Bisnis Jasa Konstruksi dan Peralatan Divisi Jasa Umum Perum Jasa Tirta I di Malang ]]>
<![CDATA[Fariz Irianto, Mochamad]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol 1, No 1 (2013): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja manajemen akibat timbulnya selisih antara Anggaran operasional dengan realisasi pada tahun 2010 dan tahun 2011 serta untuk mengetahui penyebab timbulnya selisih anggaran sehingga bisa dievaluasi. Metode yang digunakan adalah metode penelitian deskriptif kuantitatif yang memberikan gambaran yang cukup jelas atas masalah selisih anggaran sebagai alat evaluasi kinerja. RKAP (Rencana Kerja Operasional Perusahaan) dan Laporan Laba Rugi Unit merupakan data yang digunakan dengan teknik pengumpulan data secara dokumentasi. Variabel dalam penelitian ini adalah anggaran operasional yang terdiri dari anggaran pendapatan, anggaran biaya dan anggaran laba. Hasil dari penelitan ini anggaran operasional di tahun 2010 dan 2011 target yang telah ditetapkan tidak tercapai sehingga mengakibatkan kinerja manajemen unit bisnis jasa konstruksi dan peralatan dalam kategori kurang efektif dan tidak efektif karena selama periode berjalan revisi anggaran tidak pernah dilakukan dan anggaran yang diterapakan dalam divisi jasa umum merupakan anggaran statis sehingga tidak bisa mengikuti kenyataan di lapangan. Hal tersebut kurang efektif karena dalam perjalanannya beberapa masalah yang menggugurkan potensi-potensi pendapatan perusahaan yang telah diforecast pada akhir periode sebelumnya, seperti perubahan metode pelaksanaan.]]>
<![CDATA[Analisis Anggaran dan Realisasinya Sebagai Alat Evaluasi Kinerja Unit Bisnis Jasa Konstruksi dan Peralatan Divisi Jasa Umum Perum Jasa Tirta I di Malang ]]>
<![CDATA[Fariz Irianto, Mochamad]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 1 No. 1 (2013): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kanjuruhan Malang ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja manajemen akibat timbulnya selisih antara Anggaran operasional dengan realisasi pada tahun 2010 dan tahun 2011 serta untuk mengetahui penyebab timbulnya selisih anggaran sehingga bisa dievaluasi. Metode yang digunakan adalah metode penelitian deskriptif kuantitatif yang memberikan gambaran yang cukup jelas atas masalah selisih anggaran sebagai alat evaluasi kinerja. RKAP (Rencana Kerja Operasional Perusahaan) dan Laporan Laba Rugi Unit merupakan data yang digunakan dengan teknik pengumpulan data secara dokumentasi. Variabel dalam penelitian ini adalah anggaran operasional yang terdiri dari anggaran pendapatan, anggaran biaya dan anggaran laba. Hasil dari penelitan ini anggaran operasional di tahun 2010 dan 2011 target yang telah ditetapkan tidak tercapai sehingga mengakibatkan kinerja manajemen unit bisnis jasa konstruksi dan peralatan dalam kategori kurang efektif dan tidak efektif karena selama periode berjalan revisi anggaran tidak pernah dilakukan dan anggaran yang diterapakan dalam divisi jasa umum merupakan anggaran statis sehingga tidak bisa mengikuti kenyataan di lapangan. Hal tersebut kurang efektif karena dalam perjalanannya beberapa masalah yang menggugurkan potensi-potensi pendapatan perusahaan yang telah diforecast pada akhir periode sebelumnya, seperti perubahan metode pelaksanaan.]]>
<![CDATA[Dampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba ]]>
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Mochamad Fariz Irianto]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.85
<![CDATA[Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.]]>
<![CDATA[IMPACT OF FINANCING DECISIONS ON PROFITABILITY DIMEDIENT POLICY ]]>
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Mochamad Fariz Irianto]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i1.4349
<![CDATA[Funding decisions are management decisions in investment financing. Thepurposes of the studies were to determine the impact of funding decisions ondividends policy mediated by profitability. The population of this research iscompanied registered in the Jakarta Islamic Center for the period 2017-2019.The sample selection method is based on the specified criteria. The data'sanalysis technique used parth analysis. The results of the research shows thatfunding decisions have an impact on dividend policy. Profitability affectsdividend policy. Der's proxied funding decision has no effect on profitability.Funding decisions proxied by DER have an effect on profitability. Fundingdecisions affect dividend policy mediated by profitability.]]>
<![CDATA[PENGEMBANGAN PRODUK KOPI HERBAL OLAHAN DESA INKLUSIF GUNA MENINGKATKAN KESEJAHTERAAN KAUM DISABILITAS DI DESA BEDALI LAWANG KABUPATEN MALANG ]]>
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Shodiq Auludin Rafiqu Hidayah]]>
<![CDATA[ SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 1 (2020): November ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v4i1.3346
<![CDATA[ABSTRAKPengembangan produk kopi herbal merupakan bagian dari pemberdayaan masyarakat dalam bentuk kegiatan produktif yang bertujuan untuk melatih masyarakat disabilitas untuk menghasilkan produk kopi herbal yaitu kopi koerja yang diharapkan memberikan dampak pada peningkatan kesejahteraan masyarakat. Metode pelaksanaan yang dilakukan adalah dengan sosialisasi program, pengadaan mesin dan pengadaan bahan penunjang, pelatihan pengolahan produk kopi herbal, dan pelatihan pemasaran strategi produk. Kegiatan ini diikuti oleh kelompok sasaran yaitu masyarakat disabilitas yang tergabung dalam organisasi difabel Lingkar Sosial Omah Difabel dengan peserta sebanyak 10 orang. Pelatihan ini sangat dirasakan manfaatnya oleh para peserta pelatihan anggota disabilitas seperti kemudahan pengoperasian alat produksi, rebranding produk, dan peningkatan jaringan pemasaran produk. Kata kunci: kopi herbal; masyarakat disabilitas; desa inklusif. ABSTRACTThe development of herbal coffee products is part of community empowerment in the form of productive activities that aim to train people with disabilities to produce herbal coffee products namely koerja coffee which is expected to have an impact on improving people's well-being. The implementation method is by socializing the program, procurement of machinery and procurement of supporting materials, training in processing herbal coffee products, and marketing training of product strategies. This activity was attended by a target group, namely people with disabilities who belonged to the Omah Difabel Social Circle disability organization with 10 participants. This training is strongly felt by the participants of disability member training such as ease of operation of production tools, product rebranding, and improvement of product marketing network Keywords: herbal coffee; people with disabilities; inclusive villages.]]>
<![CDATA[Determinan pembiayaan murabahah (Studi Pada Bank Umum Syariah Di Indonesia Periode Tahun 2015 – 2019) ]]>
<![CDATA[Mochamad Fariz Irianto]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i1.483
<![CDATA[Faktor internal dalam bank syariah adalah faktor pengendali dalam perusahaan guna memberikan pengaruh terhadap jumlah penyaluran pembiayaan murabahah. Tujuan penelitian ini untuk menganalisa hubungan Dana Pihak Ketiga, Capital Adequacy Ratio (CAR) dan Non Performing Financing (NPF) terhadap Pembiayaan Murabahah pada bank umum syariah yang ada di Indonesia. Sampel pada penelitian ini adalah Bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sebanyak 10 Bank Umum Syariah dengan 50 pengamatan selama periode tahun 2015 – 2019. Partial Least Square (PLS) dengan software SmartPLS V.3.3.2 merupakan alat analisis yang digunakan dalam penelitian ini. Hasil penelitian menjelaskan pertama, Dana Pihak Ketiga memiliki pengaruh positif signifikan atas Murabahah. Kedua, Capital Adequacy Ratio (CAR) memiliki pengaruh Positif tidak signifikan atas Murabahah. Ketiga, Non Performing Financing (NPF) memiliki pengaruh negatif tidak signifikan atas Murabahah.]]>
<![CDATA[Faktor determinan pembiayaan musyarakah dengan NPF sebagai variabel moderasi ]]>
<![CDATA[Ela Lutfatus Syu’la]]>;
<![CDATA[Sulistyo Sulistyo]]>;
<![CDATA[Mochamad Fariz Irianto]]>
<![CDATA[ MBR (Management and Business Review) Vol 5 No 1 (2021): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia ]]>
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DOI: 10.21067/mbr.v5i1.5450
<![CDATA[This study aims to analyze the influence of DPK, CAR, and ROA on musyarakah financing with NPF as a moderation variable in Islamic commercial banks in Indonesia. Using a quantitative research approach, the data collection technique uses the documentation of the quarterly financial statements of Islamic commercial banks on the OJK website. The population of this study are Islamic commercial banks registered with the OJK for the 2017-2019 period. The results showed that NPF was not able to strengthen the influence of TPF and ROA on musyarakah financing, but was able to strengthen the effect of CAR on musyarakah financing. Limitations in this study only tested 3 independent variables, namely TPF, CAR and ROA. Further researchers are expected to be able to add other independent variables, including the variable Financing to Deposit Ratio (FDR) and Operational Cost of Operating Income (BOPO).]]>
<![CDATA[Menumbuhkan jiwa entrepreneurship mahasiswa di perguruan tinggi ]]>
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Irma Tyasari]]>;
<![CDATA[Susmita Dian Indiraswari]]>
<![CDATA[ MBR (Management and Business Review) Vol 6 No 1 (2022): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia ]]>
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DOI: 10.21067/mbr.v6i1.6386
<![CDATA[The purpose of this study was to determine the entrepreneurial spirit of students and to determine the role of learning innovation on the entrepreneurial spirit of students. This research is a type of mix-method research, with the survey, interview, observation, and documentation methods. The survey was carried out by distributing questionnaires to 40 students offline. The results show that students of the Accounting study program have an entrepreneurial spirit, another finding is that learning innovation is effective for developing student entrepreneurial spirit, which is implemented in business startups as long as students are thematic KKN in the community and can improve the economy.]]>
<![CDATA[Natural Certainty Contract Dan DPK Terhadap Profitabilitas Melalui Non Performing Financing ]]>
<![CDATA[Dwita Sandra Pratiwi]]>;
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i2.527
<![CDATA[In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF]]>
<![CDATA[Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur ]]>
<![CDATA[Supami Wahyu Setiyowati]]>;
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Irma Tyasari]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v5i1.197
<![CDATA[A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.]]>
