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All Journal JABE (Journal of Accounting and Business Education) Jambura Accounting Review Jurnal Riset Akuntansi Aksioma Journal of Multiperspectives on Accounting Literature Al-Muhasib: Journal of Islamic Accounting and Finance Engagement: Jurnal Pengabdian Kepada Masyarakat IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies
Moch. Shulthoni, Moch.
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PEMAHAMAN MAHASISWA AKUNTANSI TENTANG ASET, KEWAJIBAN DAN EKUITAS Shulthoni, Moch.; Arifanti, Rachma
Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.192 KB) | DOI: 10.26675/jabe.v2i4.6076

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban, dan ekuitas. Pemahaman akuntansi yang dimiliki individu akan memberikan sebuah wacana dan keputusan penting yang berhubungan dengan kondisi manajerial sebuah perusahaan. Sampel  dalam penelitian ini adalah mahasiswa akuntansi yang sesuai dengan syarat dari beberapa perguruan tinggi di Kota Kediri. Pengujian hipotesis dalam penelitian ini menggunakan uji koefisien determinasi (R2), uji keberartian model (uji F) dan Uji signifikansi parameter individual (Uji T) yang menunjukkan setiap variabel independen berpengaruh terhadap variabel dependen. Hasil dari penelitian ini menunjukkan bahwa perguruan tinggi dan metode pembelajaran tidak mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban dan ekuitas dan minat mata kuliah akuntansi dan jurusan asal sekolah mempengaruhi pemahaman mahasiswa akuntansi terhadap makna aset, kewajiban dan ekuitas.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Shulthoni, Moch.; Alfan Ainul Yaqin Aulia Rohim; Bayu Aprillianto
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.628

Abstract

This study aims to analyze the impact of financial performance on the stock prices of consumer goods industry companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study uses quantitative analysis and secondary data from annual reports of companies listed on the IDX from 2018 to 2022 and data on company stock prices. The independent variables in this study are profitability, financial leverage, and earnings per share (EPS). Profitability is measured by the Return on Assets (ROA), the Debt measures financial leverage to Equity Ratio (DER), and the company's earnings per share is measured by EPS. The dependent variable in this study is the stock prices of the companies. The research sample consists of 55 companies selected through purposive sampling. The data analysis was conducted using the SPSS 24 application program, and various tests were performed. The study results show that profitability and market value positively and significantly affect stock prices. Financial leverage has a positive but insignificant effect on stock prices.
Rekonstruksi Laporan Keuangan Lembaga Amil Zakat (LAZ) Saku Yatim Berdasarkan PSAK 109 Yuliyantika, Rinda; Shulthoni, Moch.; Mulyono, Resha Dwi Ayu Pangesti
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.112

Abstract

Penelitian ini bertujuan untuk merekonstruksi laporan keuangan Lembaga Amil Zakat (LAZ) Saku Yatim berdasarkan PSAK 109 di Kabupaten Lumajang. Laporan keuangan di Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang belum sesuai dengan PSAK 109. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan studi kasus yang ada di Lembaga Amil Zakat (LAZ) Saku Yatim, karena laporan keuangannya tidak sesuai dengan PSAK 109. Penelitian ini menggunakan data primer dan sekunder. Data primer dalam penelitian ini diperoleh dengan cara melakukan wawancara dan observasi kepada pihak Lembaga Amil Zakat Saku Yatim. Data sekunder diperoleh dari transaksi keuangan di Lembaga Amil Zakat Saku Yatim. Teknik pengumpulan data dalam penelitian ini adalah dengan cara observasi, wawancara, dan dokumentasi. Teknik analisis data dalam penelitian ini dengan cara berpedoman pada PSAK 109. Hasil dari penelitian ini menunjukkan bahwa laporan keuangan yang ada di Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang belum sesuai dengan PSAK 109. Rekonstruksi laporan keuangan Lembaga Amil Zakat (LAZ) Saku Yatim Kabupaten Lumajang sesuai dengan tujuan dari penelitian yang mengacu pada PSAK 109 berupa laporan posisi keuangan (neraca), laporan perubahan dana, laporan arus kas, dan catatan atas laporan keuangan.
The Production of Solid and Liquid Organic Fertilizers From Cow and Goat Manure and Their Application to Corn Crops Roziq, Ahmad; Shulthoni, Moch.; Piluharto, Bambang; Afif Difa Asy Syafiq, Muhammad; Ilma Ahmad, Zakiyyah
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): November 2024
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v8i2.1915

Abstract

Bangsri is a village in the Plandaan Sub-district, Jombang Regency, East Java Province, where most residents live as farmers. In Bangsri, several farmers and breeders have over 500 goats and sheep. However, they face challenges in processing goat manure into solid and liquid organic fertilizers that would be more beneficial for plants. Currently, goat farmers lack the innovation to process the manure, often just piling it up or discarding it. Additionally, the sharecropping system in agriculture is becoming increasingly unprofitable, and crop yields are suboptimal, particularly during the dry season, due to high processing costs. As a result, many rice fields are abandoned by their owners. The way to overcome this problem is through a service-learning approach. In service activities, the team provides training and assistance in making organic fertilizer to provide added value for farmers and breeders. As a result, farmers and breeders have started implementing the techniques learned in the training to produce both solid and liquid organic fertilizers. This initiative has been positively received in Bangsri Village, with noticeable improvements in crop yields
Determinants of the UMEGA model development in the use of the rental payment system Puspita, Dewi Ayu; Aufilana, Fiftah Shafi; Shulthoni, Moch.
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.37922

Abstract

Purpose: This research was conducted with the aim of analyzing the factors that influence the use of the rental payment system (SIMBAH-E) by adopting the UMEGA model as a technology acceptance model. Methodology/approach: The data analysis method in this research used Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. processed via the SmartPLS 4.0 application. Findings: The results of this study show that there is a significant positive influence on the six independent latent variables on attitudes, there is one dependent variable that has a significant negative influence on attitudes, and one variable has no influence on attitudes and interest in use. Practical implications: As well as latent variables of accounting information quality as a form of model development. The researcher used a questionnaire as a research measuring tool, and used a Likert scale in his assessment and used cluster random sampling in selecting respondents with a total of 100 respondents. Originality/value: This research was conducted because the UMEGA model is the newest technology acceptance model so not many people have researched it, and this research contributes the latest thinking by adding a latent variable for the quality of accounting information as a development of the UMEGA model. Researchers used latent variables in the UMEGA model, namely performance expectations, effort expectations, social factors, risk of facilitating conditions, perceived risk, attitudes and interest in use.
REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Amanda, Yusfitta; Shulthoni, Moch.; Ahsin Kusuma Mawardi, Ahmad
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

CV Bambang Irawan Group is a business that has been operating for seven years in the internet services sector. Despite efforts to implement good accounting practices, this company's financial reports are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main problems faced include a lack of systematization in recording transactions, minimal understanding of accounting standards, and limited skilled human resources. As a result, the resulting financial reports are inaccurate and difficult to understand, negatively impacting management decision making and stakeholder trust. This research aims to analyze and reconstruct the financial statements of CV Bambang Irawan Group so that they comply with SAK EMKM. With appropriate adjustments, it is hoped that financial reports can provide more reliable information, increase transparency, and make it easier to calculate tax liabilities. In addition, it is hoped that this research will become a reference for other MSMEs that face similar challenges in managing financial reports, as well as contribute to the development of better accounting practices among MSMEs, support local economic growth, and increase competitiveness in the market.
Analisis Islamic Corporate Governance dalam Meningkatkan Kinerja Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (Lazismu) Bondowoso Isnani, Rofiqoh Nur; Fadah, Isti; Shulthoni, Moch.
IJABAH Vol. 3 No. 1 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

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Abstract

The purpose of this research is to explore the implementation of the principles of Islamic Corporate Governance and analyze the implementation of the principles of Islamic Corporate Governance in improving the performance of the Muhammadiyah Amil Zakat, Infaq and Shadaqah Institution in Bondowoso Regency. Implementation of Islamic Corporate Governance by analyzing the principles in it, namely the principles of transparency, accountability, responsibility, independence, justice and sharia compliance. In this study, the informants were the President Director, Director of Fundraising and Cooperation, Director of Empowerment and Distribution and Director of Finance and Assets of Lazismu Bondowoso. The research method used in this research is qualitative with a case study approach. The results of this study are first, the mechanism for implementing Islamic Corporate Governance by Lazismu Bondowoso has generally been implemented but not fully. Because, there are some shortcomings in several aspects of accountability and transparency. Second, the application of Islamic Corporate Governance aspects, namely transparency, accountability, responsibility, independence, fairness, sharia compliance, has a positive impact on improving the performance of Lazismu Bondowoso.
Co-Authors Afif Difa Asy Syafiq, Muhammad Ahmad Roziq Ahmad, Zakiyyah Ilma Ahsin Kusuma Mawardi, Ahmad Alfan Ainul Yaqin Aulia Rohim Amanda, Yusfitta Aufilana, Fiftah Shafi Bambang Piluharto Bayu Aprillianto Isnani, Rofiqoh Nur Isti Fadah Mulyono, Resha Dwi Ayu Pangesti Puspita, Dewi Ayu Rachma Arifanti, Rachma Yuliyantika, Rinda