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All Journal MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Pengabdian Masyarakat Asia Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Journal of Social Research Jurnal Peradaban Masyarakat (JPM) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Nusantara Jurnal Akuntan Publik GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Ekonomics, Finance, and Management Studies
Hasim As ari
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana UMKM Maria Emerlinda Wende; Hasim As’ari
Jurnal Peradaban Masyarakat Vol. 3 No. 3 (2023): Jurnal Peradaban Masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v3i3.287

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan dalam pembuatan pelaporan kuangan bagi para pemilik UMKM serta memberikan pelatihan dan pendampingan agar mampu menyusun laporan keuangan. Pada umummya UMKM hanya fokus membuat dagangan dan berjualan tanpa membuat proses pencatatan atau pembukuan yang lengkap untu laporan keungan, sehingga masih banyak para pemilik UMKM tidak tahu berapa untung atau rugi yang didapatkan dari bisnis. Berdasaran tanya jawab mengungkapkan bahwa kendala yang dihadapi dalam pelatihan adalah keterbatasan modal, dan masalah pemasaran. Metode kegiatan ini adalah wawancara serta memberikan pelatihan dan pendampingan kepada UMKM dalam penyusunan laporan keuangan. Hasil kegiatan pelatihan dan pendampingan diharapkan pengusaha mampu meningkatkan keterampilan dalam pembuatan atau penyusunan laporan keuangan.
PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA CV. MAKMUR SEHAT SENTOSA YOGYAKARTA Anggar Iswari; Hasim As’ari
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.5942

Abstract

Adequate procedures can support and assist companies to achieve their goals, so that in this service the aim is to find out about cash receipts and disbursement procedures used in CV. Makmur Sehat Sentosa Yogyakarta. For data collection using techniques, namely interviews and documentation. The procedure for receiving and disbursing cash is the object of this service, while the subject of the service is CV. Makmur Sehat Sentosa Yogyakarta. Qualitative data is the data used in this service. For the results of the service, it is explained that the procedure for receiving and disbursing cash at CV. Makmur Sehat Sentosa Yogyakarta includes cash receipts obtained from cash sales and from credit sales, while cash disbursements include regular and non-routine cash disbursements using disbursement procedures with a petty cash fund system. The procedure for receiving and disbursing cash on CV. Makmur Sehat Sentosa Yogyakarta is adequate, this is reflected in the procedures for receiving and disbursing cash in the CV. Makmur Sehat Sentosa Yogyakarta.
Literatur Review: Aspek Perpajakan Dan Strategi Transfer Pricing Bagi Perusahaan Multinasional Muhammad Rizqi Ausa’ie; Hasim As’ari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.997

Abstract

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.
PENGARUH INFLASI, NILAI TUKAR DAN PRODUK DOMESTIK BRUTO TERHADAP HARGA SAHAM: (Studi Kasus pada Perusahaan Sub Sektor Industri Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia 2019-2021) Putri Dhea Nathania; Hasim As’ari
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 5 No 1 (2023): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v5i1.245

Abstract

Abstrak Salah satu indikator yang digunakan untuk melihat perkembangan pasar modal di Indonesia adalah Harga Saham. Tujuan dalam penelitian ini adalah Untuk mengetahui apakah Inflasi, nilai tukar dan Produk Domestik Bruto berpengaruh terhadap Indeks Harga Saham. Metode penelitian yang digunakan adalah kuantitatif. Sampel dalam penelitian ini adalah 24 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Alat uji yang digunakan adalah uji t. Hasil dalam penelitian ini adalah inflasi berpengaruh terhadap indeks harga saham gabungan. Nilai Tukar tidak berpengaruh terhadap indeks harga saham. Produk Domestik Bruto tidak berpengaruh terhadap indeks harga saham. Abstract The Stock Price Index is one of the key metrics used to track the growth of Indonesia's capital market. The study's goal is to ascertain whether or not such macroeconomic variables as inflation, exchange rates, and GDP have an effect on the stock market's benchmark. Quantitative techniques are used in this study. Twenty-four firms in the food and beverage industry that are traded on the Indonesia Stock Exchange served as samples. The t-test is the instrument for analysis. This research found that inflation affects the price of the S&P 500 as a whole. The broader price of stocks is unaffected by changes in the exchange rate. The GDP has no bearing on the market index of stocks.
PENDAMPINGAN PEMBUKUAN PADA UMKM DI PADUKUHAN PATUK DAN PADUKUHAN DENGOK KIDUL Inggit Pramudita; Hasim As'ari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.19805

Abstract

Kegiatan pengabdian masyarakat dilatarbelakangi dengan kecilnya motivasi pelaku UMKM di Padukuhan Patuk dan Padukuhan Dengok Kidul dalam melakukan pembukuan setiap transaksi yang terjadi dalam usahanya. Hal tersebut terjadi karena kurangnya pengetahuan pelaku UMKM mengenai pentingnya pembukuan serta beranggapan bahwa pembukuan itu ribet dan sulit sehingga berdampak pula pada kemampuan dalam melakukan pembukuan. Sedangkan, pembukuan juga perlu dilakukan walaupun UMKM baru berdiri dan/atau berskala kecil karena pembukuan dapat meminimalisir terjadinya kerugian dan dapat dijadikan dasar dalam menyusun strategi pengembangan usaha. Tujuan dari kegiatan pengabdian ini ialah guna meningkatkan pengetahuan dan kemampuan pelaku UMKM di Padukuhan Patuk dan Padukuhan Dengok Kidul dalam melakukan pembukuan usahanya. Metode yang digunakan yaitu dengan melakukan pendampingan langsung ke lokasi usaha mitra dengan tahapan kegiatan yakni observasi dan wawancara, pendampingan pembukuan yang dilakukan menjadi dua tahap dimana tahap pertama pelaku UMKM diberikan teori mengenai pembukuan dan tahap kedua pelaku UMKM diberikan pendampingan dalam praktik pembukuan. Tahapan yang terakhir yaitu melakukan monitoring dan evaluasi. Hasil dari kegiatan pengabdian masyarakat ini yaitu meningkatkan pengetahuan, motivasi dan kemampuan pelaku UMKM dalam melakukan pembukuan usahanya secara baik dan benar sehingga pelaku UMKM dapat mengetahui kinerja keuangan usahanya.
The Effect of Hotel Taxes And Entertainment Taxes On Local Own-Source Revenue Of Yogyakarta City In 2020-2022 Putri Arumsari; Hasim As'ari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3635

Abstract

This research was conducted to determine the effect of hotel tax and entertainment tax on the local own-source revenue (PAD) of Yogyakarta City in 2020-2022. The research was conducted at BPKAD Yogyakarta City. The research method used is quantitative, using descriptive statistical data analysis techniques with IBM SPSS 26. The data used is secondary data in a monthly time series. The population in this research are reports of the realization of hotel tax revenue, entertainment tax, and the amount of local own-source revenue of Yogyakarta City. Samples were taken using a saturated sampling technique in the form of data from all reports on the realization of hotel taxes, entertainment taxes and local own-source revenue of Yogyakarta City, covering 36 months, from January 2020 to December 2022. Data analysis was carried out using the multiple linear regression analysis method. The results of the analysis show that partially, hotel tax with sig t (0.271) > ? (0.05) and entertainment tax with sig t (0.703) > ? (0.05) do not have a significant effect on the local own-source revenue (PAD) of Yogyakarta City in 2020-2022.
PENGARUH WFH, MOTIVASI, DAN PENGETAHUAN INVESTOR RITEL TERHADAP MINAT INVESTASI Eka Purnama; Hasim As’ari
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4879

Abstract

Retail investors, although relatively small investment funds, have a very important impact on the dynamics of the capital market. New challenges arising from the Covid-19 pandemic, such as market fluctuations and changes in lifestyle due to work from home policies, add complexity to the investment environment. The purpose of this study is to investigate the impact of work from home, motivation, and investment knowledge on retail investor interest in the capital market, with reference to the Theory of Planned Behavior (TPB). This study used a quantitative approach using survey methods. The Purposive Sampling technique was used to analyze the hypothesis, involving the distribution of questionnaires to 80 respondents who were employee class students of the Faculty of Economics, Mercu Buana University, Yogyakarta, batch 2019-2022. The collected data was analyzed using SPSS Statistics 25. The test results show that work from home, motivation, and investment knowledge have a significant positive impact on retail investors' interest in the capital market. These findings provide valuable insights to understand the dynamics of retail investor behavior in the face of changing investment environments, especially in the era of work from home policy adaptation. Keywords: WFH, Motivation, Knowledge, Investment, Capital Markets
SOSIALISASI PENTINGNYA PENCATATAN LAPORAN KEUANGAN SEDERHANA PADA USAHA SALON Chindi Wori Hana Yiwa; Hasim As’ari
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 03 (2023): JUNI 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Laporan keuangan adalah catatan informasi keuangan dari suatu perusahaan pada suatu periode akuntansi. Keberadaan laporan keuangan yang dapat digunakan untuk menggambarkan kinerja perusahaan khususnya dalam bidang keuangan. tujuan laporan keuangan adalah memberikan informasi mengenai posisi keuangan,dan arus kas entitas yang bermanfaat bagi sebagian besar kalangan pengguna laporan keuangan dalam pembuatan keputusan ekonomi. Hyra salon merupakan salah satu usaha yang bergerak dibidang jasa tata rias rambut,dan perawatan wajah, semenjak usaha ini dibangun, hyra salon belum melakukan pencatatan laporan keuangan sehingga terkadang terjadi kekeliruan dalam merincikan pemasukan dan pengeluaran pada salon tersebut.
Pengaruh Spesialisasi Auditor, Audit Tenure, Leverage dan Profitabilitas terhadap Manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Febianita Ayu Larassati; Hasim As'ari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8067

Abstract

The purpose of testing this research is to find out whether Auditor Industry Specialization, Audit Tenure, Leverage and Profitability have an influence on the occurrence of Earnings Management in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange which will be the focus of the population for this study and the data needed is obtained from their financial statements. Sampling was carried out using several criteria with the purposive sampling method for sample selection. Sample data obtained from 16 companies with a period of 2019 to 2021. SPSS version 26 is used for data analysis then continued with classical assumption testing then hypothesis testing with partial tests. This study found that auditor industry specialization, audit tenure, and leverage do not affect earnings management and profitability has a positive impact on earnings management.
THE INFLUENCE OF LIQUIDITY, PROFITABILITY AND SOLVENCY ON AUDIT DELAY IN ENERGY SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022 Annisa Nafatul Jannah; Hasim As’ari
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to ascertain how liquidity, profitability, and solvency affect audit delay. This study employs quantitative techniques. Employed in this study is the population of energy sector companies listed between 2020 and 2022 on the Indonesian Stock Exchange. This study employed the purposive sampling method as its sampling technique. 180 organisations made up the entire research sample from 2020 to 2022. This study employs several different analytic techniques. The study's findings indicate that while the significant value for profitability is 0.417, the variables for liquidity and solvency have no bearing on audit delay because their significant values are greater than 0.05.
Co-Authors Abin Suarsa Albertus Kukuh Yudi Pratama Alifa Ilham Pramudi Anggar Iswari Annisa Nafatul Jannah Annisa Shafira Ayu Suci Annisa Chindi Wori Hana Yiwa Eka Purnama Endang Sri Utami Febianita Ayu Larassati Fiandika Nuanda Sari Ika Wulandari Inggit Pramudita Irene Surat Juan Katarina Bengang Lita Adeka Sekty Maria Emerlinda Wende Muhammad Rizqi Ausa’ie Putri Arumsari Putri Dhea Nathania Rochmad Bayu Utomo Tutut Dewi Astuti Windyaningsih Dwi Astuti Zhal Zabila Oktaviana