Article Per Year (5 Year)
p-Index From 2020 - 2025
4.184
P-Index
This Author published in this journals
All Journal Moneter : Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) Jurnal Review Pendidikan dan Pengajaran (JRPP) Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Disrupsi Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Journal of Social Research Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Peradaban Masyarakat (JPM) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Nusantara Jurnal Nusantara Berbakti Jurnal Akuntan Publik GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
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.
PELATIHAN DAN PENDAMPINGAN DALAM MENYUSUN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN KUALITAS LAPORAN KUANGAN PADA UMKM AMANAH DAN UMKM ZULICH CLEAN AND CARE Jems Brian Tombo; Hasim As’ari
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 04 (2023): NOVEMBER 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Abstract

Usaha Mikro Kecil Menegah (UMKM), menjadi suatu entitas yang kini mampu menopang perekonomian di Indonesia karena sangat berperan dalam menciptakan lapangan kerja. Kegiatan ini menggambarkan usaha ekonomi produktif yang berdiri sendiri, baik dilakukan secara kelompok maupun individu. Meskipun begitu, kemampuan UMKM dari segi pengetahuan dan keterampilan dalam menyusun laporan keuangan sangat terbatas, sehingga usaha sulit untuk berkembang. Pengabdian ini fokus pada dua UMKM, yaitu UMKM Amanah di Padukuhan Kepuh bergerak di bidang makanan dan UMKM Zulich Clean and Care di Daerah Istimewa Yogyakarta yang bergerak dibidang laundry sepatu. Kendala utama yang dihadapi oleh UMKM tersebut adalah kurangnya pengetahuan mengenai pembukuan dalam penyusunan laporan keuangan. Untuk mengatasi masalah tersebut, penelitian ini mengimplementasikan kegiatan sosialisasi, pelatihan, dan pendampingan. Sosialisasi dimulai dengan memahamkan pentingnya pembukuan, memisahkan uang pribadi dan usaha, serta memahami aliran kas. Program pelatihan dan pendampingan melibatkan tahapan pencatatan transaksi, pembuatan buku kas umum, dan penyusunan laporan laba rugi. Melalui kegiatan sosialisasi, pelatihan, dan pendampingan, anggota UMKM Amanah dan anggota UMKM Zulich Clean and Care dapat memahami pentingnya pembukuan sederhana. Dengan adanya pembukuan, diharapkan UMKM dapat mengoptimalkan keuangan dan berkontribusi lebih baik pada perekonomian lokal.
PELATIHAN PENCATATAN KEUANGAN DENGAN APLIKASI BUKA WARUNG BAGI PELAKU UMKM Indah Permatasari; Hasim As’ari
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Berdasarkan data Kementerian Koperasi dan UKM, kontribusi UMKM terhadap PDB Nasional yaitu sebesar 60.5 persen. Hal ini menunjukan bahwa UMKM memiliki potensi untuk dikembangkan sehingga dapat berkontribusi lebih besar lagi bagi perekonomian negara. Pelatihan pencatatan keuangan ini dilakukan dengan cara sosialisasi dan pelatihan secara langsung terhadap pelaku UMKM. Tujuan dari pelatihan ini yaitu untuk meningkatkan pengetahuan pelaku usaha mengenai pencatatan keuangan dan pembukuan, serta agar pelaku usaha dapat mengembangkan usahanya dan menghindari terjadinya gulung tikar. Tempat pengabdian dilakukan pada dua UMKM yang terdapat di Kapanewon Depok, Kabupaten Sleman, Yogyakarta. Pengabdian dilakukan pada usaha dibidang makanan dan minuman. UMKM pertama adalah Roti Bakar KRL dan UMKM kedua adalah Kopi Lestari. Metode pelaksanaan ini terdiri dari tiga tahap, yaitu: 1) Tahap Observasi dan Persiapan; 2) Tahap Pelatihan; 3) Tahap Evaluasi. Melalui pelatihan ini pelaku usaha terbantu dalam melaksanakan kegiatan usahanya terutama pada laporan keuangannya.
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.
Pendampingan Pembukuan Keuangan Digital Dengan Aplikasi BukuWarung Bagi Para UMKM Di Teras Malioboro 1 Sava Dila Yahyasari; Hasim As’ari
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3383

Abstract

Laporan keuangan memainkan peran krusial dalam menjalankan usaha, khususnya dalam pencatatan pemasukan dan pengeluaran serta pemantauan jumlah laba yang diperoleh. Di era digital, pelaku usaha harus mampu menguasai dan memanfaatkan teknologi dalam menjalankan usahanya. Dalam menjalankan usahanya pelaku UMKM di Teras Malioboro 1 kurang memahami mengenai pentingan menyusunan laporan keuangan dalam menjalankan usahanya. Pentingnya pencatatan laporan keuangan menggunakan aplikasi digital bagi UMKM dapat membantu mempermudah merekap penjualan produk yang dijual melalui Aplikasi BukuWarung. Tujuan pengabdian ini adalah meningkatkan literasi digital dan kemampuan pengelolaan keunagan UMKM di Teras Malioboro 1 melalui penggunaan aplikasi BukuWarung. Pengabdian ini memebantu UMKM dalam mencatat transaksi keuangan secara efisien dan menghasilkan laporan keuangan yang akurat yang dapat meningkatkan manajemen keuangan dalam mendukung pertumbuhan usaha. Metode yang diterapkan dalam pengabdian ini meliputi sosialisasi dan pelatihan. Hasil dari pengabdian ini mengidikasi masih banyaknya pelaku UMKM yang minim pengetahuan mengenai Aplikasi Bukuwarung, namun dengan adanya pendampingan pelaku UMKM dapat memahami pentingnya pencatatan laporan keunagan dan mampu mengelola laporan keunagan secara efektif dan efisien dengan aplikasi Bukuwarung. Dengan adanya pelaksanaan pengabdian yang berfokus pada akuntansi digital, pencatatan laporan keuangan menjadi mudah dan efisien bagi pelaku UMKM di Teras Malioboro 1.
Socialization of Online Business License Production for Micro, Small and Medium Enterprises (MSMEs) in Sidomulyo District Lita Adeka Sekty; Hasim As'ari
Jurnal Pengabdian Masyarakat Vol 4 No 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v4i2.2019

Abstract

Purpose: The primary aim of the research paper should be explicitly stated to provide a clear understanding of the purpose and direction of the study. Identify the problem or issue under investigation and explain the significance of the research within a particular discipline or sector. Method: Summarize the study's research methodology. Briefly describe the research design, data collection methods, and any analytical techniques or instruments applied to the data analysis. Practical Applications: Examine the pragmatic consequences or uses of the research results. Emphasize the practical applications of the findings in various real-world scenarios, industries, or specific contexts, and outline any potential advantages or enhancements that can be attained. Conclusion: Provide a concise summary of the primary findings derived from the study. Emphasize the importance of the results and their contribution to a broader comprehension of the topic or resolution of the research issue outlined in the introductory section.
The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

Abstract

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.
The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

Abstract

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.
Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing dan Manajemen Laba Fulgentius Lambertus Januartha; Hasim As’ari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5630

Abstract

Financial statements in a company are very crucial because they provide information about the state and performance of the company. The high level of competition between companies encourages management to manage profits. The practice of altering a company's financial accounts to appear stable to extract profits for oneself or the company and attract stakeholders to invest cash in them is known as profit management. However, profit management is not considered fraudulent if it follows the applicable accounting methods and standards. However, the information generated remains different from reality and can influence decision-making. In this context, agency theory explains that a contract between an agent and a principal involves two parties who each seek to benefit themselves, which can lead to conflict. This study aims to determine how managerial ownership, institutional ownership, and foreign ownership affect the profit management of manufacturing companies in the consumer services sub-sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Eleven companies formed the sample, while 47 companies in the consumer services sub-sector made up the study population. Statistics of the Indonesia Stock Exchange (IDX) is the source of this data collection., therefore the method used is the Quantitative approach method. The findings of the study show that there is no visible impact of managerial, institutional, or foreign ownership on profit management.
Co-Authors Ahmad Fauzi Albertus Kukuh Yudi Pratama Alifa Ilham Pramudi Anggar Iswari Annisa Nafatul Jannah Annisa Shafira Ayu Suci Annisa Chindi Wori Hana Yiwa Dewi Sulistiyo Rini Eka Purnama Endang Sri Utami Febianita Ayu Larassati Fiandika Nuanda Sari Fulgentius Lambertus Januartha Heri Mohamat Solikin Hery Ika Wulandari Indah Permatasari Inggit Pramudita Irene Surat Juan Ita Fitria Jems Brian Tombo Katarina Bengang Lita Adeka Sekty Maria Emerlinda Wende Muhammad Rizqi Ausa’ie Nur Hadi Prabawa Putri Arumsari Putri Dhea Nathania Rochmad Bayu Utomo Satriawan Adinugroho Sava Dila Yahyasari Zhal Zabila Oktaviana