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All Journal EKONOMIS : Journal of Economics and Business Jambura Economic Education Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sjarief Hidajat
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas terhadap Akuntabilitas Pengelolaan Keuangan Daerah Hilyati Nurul Shadrina; Sjarief Hidajat
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.873

Abstract

The purpose of this research is to test and prove the relationship between the variables of financial statement presentation and accessibility to the accountability variables of regional financial management in Tuban Regency. This research uses quantitative methods. The government of Tuban Regency is the place of this research. Purposive sampling was used in this study, and distributing questionnaires to respondents was the data collection method used in this study. The SPSS 26 software application is used for data analysis techniques in this study. This study found that the regional financial management accountability variable was influenced by the presentation of financial reports, but accessibility had no effect on regional financial management accountability. Presentation of financial reports that are complete and in accordance with SAP allows control and supervision of proper financial management. The accessibility of regional financial reports does not affect the accountability of regional financial management. This may be because there are still many obstacles to obtaining local government financial reports. In addition, both the mass media and websites do not provide much information regarding local government financial reports in each region.
PENGARUH DEBT TO EQUITY RATIO, DIVIDEN PER SHARE, DIVIDEN PAYOUT RATIO, DAN NILAI TUKAR TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021 Muhammad Fathur Roziqin; Sjarief Hidajat
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18505

Abstract

The research objective was to determine the effect of the Debt to Equity Ratio, Dividend Per Share, Dividend Payout Ratio, and the exchange rate on the stock prices of infrastructure sector companies listed on the IDX in 2017-2021. This research uses quantitative methods. The research population is all infrastructure sector companies listed on the IDX 2017-2022. The sampling technique used purposive sampling with a total sample of 11 companies selected. Analysis of research data using Partial Least Square (PLS) with the WarpPLS 8.0 version test tool. The result is that Debt to Equity Ratio is not significant to stock prices, Dividend Per Share is significant to stock prices, Dividend Payout Ratio and Value are not significant to stock prices. The research findings will become a new source of literacy for investors to be able to consider the factors that influence stock prices before investing in stocks so as to minimize investment losses.
Upaya Membangun Kesadaran Lingkungan Melalui Kegiatan "Eco-Kids" di TK Desa Bicak Fatharisa I. Maulida; Rima N. K. S. Sulthoni; Mohammad G. P. Syahtoni; Sjarief Hidajat
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.909

Abstract

Education is an effort that is made consciously and structured to create a learning environment that allows students to actively develop their abilities.One of the important characters that must be grown through education is concern for the environment. Environmental education (PLH) is essential, particularly at the Kindergarten level, to increase environmental awareness from a young age. The "Eco-Kids" program is an initiative aimed at increasing environmental awareness in children through practical and fun activities. This community service activity took place in Bicak Village, Mojokerto with the participation of kindergarten children. The socialization material includes the introduction and management of waste and the impact of littering which is conveyed through educational video media, direct practice of sorting organic and inorganic waste, singing together, ending with the activity of decorating garbage cans. Additionally, mini games were conducted to assess the children's comprehension of the material. The "Eco-Kids" program is carried out in three kindergartens, namely RA. Miftahul Ulum, TK. Cempaka, and Nusa Indah Kindergarten, with 70 participants in total. The "Eco-Kids" program is expected to encourage a sense of environmental responsibility, protect and preserve the environment, and involve children in real activities such as sorting garbage and painting garbage cans.
Revitalisasi Taman Balai Desa Bicak, Kecamatan Trowulan, Kabupaten Mojokerto Alayda Rahma Putri Aditya; Ilham Janatuka Al Firdaus; Sjarief Hidajat
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.910

Abstract

. KKN is one of the community service activities carried out by students from universities. KKN-T Bela Negara of National Development University “Veteran” East Java was conducted in Bicak Village, Trowulan, Mojokerto. The work program carried out by the KKN-T Bela Negara Group 04 Wave 2 was the revitalization of the Bicak Village Hall park. The park is an open area that has several types of plants, trees, shrubs, bushes and grasses. The condition of the garden at Bicak Village Hall is poorly maintained, some plants are dead and overgrown with grass. This revitalization activity is carried out with several methods from direct observation and survey. As for some of the activities carried out in revitalizing the park, such as community service cleaning the park area and Bicak Village Hall, arranging rocks in the area to the right and left of the park, and planting several ornamental plants. Group 04 Wave 2 KKN-T Bela Negara revitalized the Bicak Village Hall park which aims to increase the SDGs score of the Environmentally Concerned Village, improve the function of the park and increase the aesthetic value of the Village Hall.
Upaya Peningkatan Pengetahuan Masyarakat dalam Budidaya Maggot BSF Sebagai Pengurai Limbah Organik Putri Aurelia Shaquilla; Muhammad Luthfi Karuniaji; Sjarief Hidajat
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.911

Abstract

This community service program aims to enhance the knowledge of the residents of Desa Bicak, Trowulan, Mojokerto, about Black Soldier Fly (BSF) maggot cultivation as a solution for organic waste management. The program involved 20 PKK members who were previously unfamiliar with maggots and their role in decomposing organic waste. The program was conducted in three stages: theoretical education, practical demonstration, and independent home implementation. The results showed an increase in participants' understanding of maggot cultivation techniques and the potential of maggots to reduce organic waste by up to 55%. In conclusion, the program successfully contributed to the promotion of SDGs No. 12 in Desa Bicak. It is hoped that this initiative will inspire positive changes in sustainable waste management within the community.
Evaluasi Penerapan PSAK No 16 dalam Penyesuaian dan Perlakuan Akuntansi Aset Tetap Perusahaan XXX (Studi Kasus Pada Perusahaan yang Bergerak di Bidang Kesehatan) Rahmadlani Afiful Amsyi; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.410

Abstract

This research aims to find out whether the preparation of financial reports in the fixed assets section that has been prepared by the accountant of company XXX (engaged in the health sector) has been prepared in accordance with the regulations in PSAK No. 16 or not. The data obtained for this research was by using a qualitative case study method with data collection techniques obtained by requesting data through observation, interviews and documentation. The expected achievement of the results of analyzing the data that has been processed is to find conclusions regarding the evaluation of the application of PSAK No. 16 in the adjustment and treatment of a company's fixed assets. The conclusion obtained from the data processing results of the methods that have been carried out is that it concludes that the financial records made by the accounting department in accounting for the final report results in the fixed assets section of PT XXX in carrying out its activities are guided by the policies that lead to PSAK No. 16. However, the facts in the field after the results of data processing were found to be that company accountants had not fully implemented it properly, it was found that there were still several things that had been missed, for example, the lack of attention by accountants to re-examination of revaluation (asset revaluation), to the results presented in prepared financial reports as well as adjustments to the useful life of fixed assets owned if discrepancies are found in the results of calculating the useful life obtained with the total accumulated results.
Pengaruh Profesionalisme dan Akuntabilitas terhadap Kualitas Audit (Studi Literature Review) Dimas Prayudha Anggoro; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.424

Abstract

The objective of this study is to examine how auditor professionalism and accountability impact audit quality through a literature review employing a qualitative methodology. Data were gathered from five national journals sourced from Google Scholar and scrutinized for data processing. The analytical process aimed to derive conclusions from the test outcomes to assess the influence of professionalism and accountability on audit quality. In general, most research findings support a positive correlation between auditor professionalism and audit quality, though several studies suggest variations indicating that professionalism may not consistently enhance audit quality. It is widely recognized that accountability generally contributes positively to audit quality, despite discrepancies found in certain studies.
Pengaruh CEO Power, Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Silalahi, Firzano Triardanaputra; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4976

Abstract

This study aims to examine the influence of CEO power, good corporate governance projected by the size of the board of commissioners and independent commissioners, as well as profitability, and company size on Corporate Social Responsibility (CSR) disclosure. This research is a quantitative study with multiple linear regression analysis techniques. The population in this study are companies from all sectors listed on the Indonesia Stock Exchange in the period 2020 - 2022. The sampling technique used purposive sampling and resulted in 110 samples so the total research data in accordance with this research period was 330 data. The results showed that CEO power, independent board of commissioners, and company size had no effect on CSR disclosure. Meanwhile, board size and profitability have a positive effect on CSR disclosure. This indicates that the greater the size of the board of commissioners and the profitability of a company, the greater the CSR disclosure.
Strategi Inovatif Dalam Mengelola Keuangan Keluarga: Pengalaman Dari Program KKN di Desa Domas Kabupaten Mojokerto Rosita Farhat; Nadhifatul Nur Maulani; Sjarief Hidajat
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.837

Abstract

Domas Village, located in Mojokerto Regency, faces challenges in family financial management that impact the community's welfare. The Community Service Program (KKN) of UPN "Veteran" East Java aims to provide innovative solutions through financial education for the PKK mothers in the village. The methods used include presentations, discussions, practical workshops, and household mentoring. Through presentations and discussions, participants are given basic knowledge about financial literacy, the importance of saving, and how to create a household budget. Practical workshops help participants practice budgeting and debt management strategies. Household mentoring ensures the implementation of the acquired knowledge. The results of this program show an increase in awareness and knowledge of financial management among PKK mothers, reflected in the increased number of families who start budgeting and saving regularly. Consequently, this program has successfully created sustainable social change in the lives of the local residents
Pengaruh Kompetensi Akuntansi, Pemahaman Standar Audit, dan Independensi Auditor terhadap Penggunaan Aplikasi Audit (ATLAS) Syalia Masarrah; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.784

Abstract

Technology is growing rapidly and followed by economic growth. Auditors are required to upgrade themselves to keep up with the developments of the times. The Financial Profession Building Centre (PPPK) and the Ministry of Finance have launched an audit software called ATLAS (Audit Tool and Linked Archive System) which can be an audit assistant tool for carrying out the entire audit process. Based on Davis's theory of the Technological Acceptance Model (TAM), which states that external factors, usability perception and ease of use, attitudes and initial purpose of use influence the acceptance of technology. This is what makes researchers choose accounting competence factors, an understanding of audit standards, and whether auditor independence influences when using the ATLAS application. Quantitative method with statistical research with data collection techniques using questionnaires. The results of this study showed that the three factors had a significant influence on the use of ATLAS applications obtained from 29 respondents sampled.
Co-Authors Alayda Rahma Putri Aditya Alifatur Mustofa Dimas Prayudha Anggoro Fatharisa I. Maulida Hilyati Nurul Shadrina Ilham Janatuka Al Firdaus Mariska, Yesi Mohammad G. P. Syahtoni Muhammad Fathur Roziqin Muhammad Luthfi Karuniaji Nadhifatul Nur Maulani Putri Aurelia Shaquilla Rahmadlani Afiful Amsyi Rima N. K. S. Sulthoni Rindy Maylita Hapsari Riska Ayu Rahmaida Rosita Farhat Silalahi, Firzano Triardanaputra Syalia Masarrah Yudha Tri Haryogi