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All Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Kedaymas
Ali Soebijanto
Universitas Hayam Wuruk Perbanas
Economics, Econometrics & Finance

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Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35 Nanang Shonhadji; Kautsar Riza Salman; Ali Soebijanto; Laely Aghe Africa; Sandra Eka Aprilia; Soni Agus Irwandi; Ervan Pranata Panca; Nur Suci IMM
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i1.3506

Abstract

Pengelolaan aset dan kekayaan masjid yang amanah juga merujuk tidak hanya pada upaya untuk menjaga agar aset tersebut tepat, baik dan berfungsi dengan baik, namun juga penggunaan dana dan peruntukannya yang optimal dan tepat sasaran untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir masjid Al Ikhlas Surabaya. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Al Ikhlas pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel
MODEL STRUKTURAL PENINGKATAN LOYALITAS KONSUMEN PADA PRODUK UMKM MEREK BITTERSWEET BY NAJLA DI INDONESIA Mochamad Nurhadi; Muchammad Ardafa Baihaqi; Arif Zeinfiki Djunaedi; Ali Soebijanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2939

Abstract

Social media is a digital platform that is widely used in the business world, especially by Micro, Small and Medium Enterprises (MSMEs). Bittersweet by Najla is an MSME product that utilizes social media to increase brand loyalty. The research objective is to analyze the increase in brand loyalty based on social media marketing activities, brand trust, brand equity, and brand attachment to Bittersweet by Najla brand MSME products in Indonesia. This study is categorized as causal research using a survey method. The sampling technique used purposive sampling with 227 respondents as the research sample. The analysis technique used is Partial Least Square with Structural Equation Modeling (PLS-SEM) using the SmartPLS application. The results of the study show that an increase in brand loyalty is not directly determined by social media marketing activities, but through the mediation of brand trust, brand attachment, and brand equity shows a significant increase in the relationship. The research results concluded that the increase in consumer loyalty for Bittersweet by Najla is significantly determined by the amount of brand trust, brand attachment, and brand equity.
REMUNERASI EKSEKUTIF TERHADAP KREDIT MACET PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA DENGAN MODERASI KOMITE MANAJEMEN RESIKO Ali Soebijanto
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3693

Abstract

Executive remuneration as part of reducing opportunistic behavior from the concept of agency theory has been widely studied in the banking sector. So far, research has been related to banking performance, but it was rare to associate it with non-performing loans. This study aimed to analyze the influence of executive remuneration on non-performing loans of banking companies listed on the Indonesia Stock Exchange. The research design uses quantitative. The independent variable is executive remuneration for directors and commissioners, the dependent variable is the amount of non-performing loans, the moderating variable is the risk management committee and the control variables are company size, age, and CAR. The research years used were 2017 to 2021. The statistical tests used were multiple linear regression and MRA (moderated regression analysis) processed with SPSS version 26. The results of the study indicated a negative influence of remuneration on non-performing loans, while the presence of a risk management committee weakened the influence of remuneration on non-performing loans. The effect of the CAR control variable, company size had a significant negative effect on bad debts, while company age had a significant positive effect.
Co-Authors Africa, Laely Aghe Arif Zeinfiki Djunaedi Ervan Pranata Panca Kautsar Riza Salman Mochamad Nurhadi Muchammad Ardafa Baihaqi Nanang Shonhadji Nur Suci IMM Sandra Eka Aprilia Soni Agus Irwandi