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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JIAI (Jurnal Ilmiah Akuntansi Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Eksplorasi Akuntansi (JEA) juremi: jurnal riset ekonomi National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Manage
Moh. Halim
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Transaksi Mudharabah Berdasarkan PSAK 105 pada Bank Syariah Muhammad Robi; Moh. Halim; Suwarno Suwarno
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 2 (2021): BUDGETING : Journal of Business, Management 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/budgeting.v2i2.1752

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kepatuhan penerapan transaksi Mudharabah yang terjadi pada Bank Syariah Mandiri Cabang Jember berdasarkan PSAK 105 (Akuntansi Mudharabah) dalam pandangan perlakuan akuntansi. Penelitian ini menggunakan teknik wawancara dan dokumentasi sebagai metode pengumpulan data dan sumber data diperoleh dari data primer dan sekunder. Metode analisis yang digunakan adalah menggunakan teknik analisis data kualitatif deskriptif yang dilakukan dengan cara membandingkan penerapan yang terjadi di Bank Syariah Mandiri Cabang Jember dengan PSAK 105 (Akuntansi Mudharabah). Hasil penelitian menunjukkan bahwa penerapan akad Mudharabah di Bank Syariah Mandiri Cabang Jember sebagian besar kriteria PSAK 105 telah terpenuhi, namun ada beberapa pernyataan yang belum sesuai dengan PSAK 105, yaitu Bank Syariah Mandiri Cabang Jember dalam transaksi Mudharabah hanya menggunakan aset dalam bentuk kas untuk pendanaan, tidak melakukan pendanaan Mudharabah dalam bentuk asset non kas. Simpulan, Pengakuan, pengukuran, penyajian dan pengungkapan transaksi Mudharabah di Bank Syariah Mandiri Cabang Jember sudah hampir sesuai dengan PSAK 105. Kata Kunci: Evaluasi, PSAK 105, Transaksi Mudharabah
Implementasi Sistem Akuntansi Pembiayaan Murabahah pada Bank Syariah Mandiri KC Banyuwangi Dinda Mustika Putri; Moh. Halim; Arisita Nastiti
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management 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/budgeting.v3i1.2137

Abstract

This study aimed to analyze the process of applying for Murabahah financing and to analyze how the implementation of the Murabahah financing accounting system in Bank Syariah Mandiri KC Banyuwangi. This research method is descriptive qualitative. The data collection method used in this research is to use interviews, observation, and documentation. The results of this study indicate that Bank Syariah Mandiri KC Banyuwangi uses a binding method because the bank avoids the risk of damage and finds inventory. The current accounting system at BSM KC Banyuwangi has implemented a system related to forms, records and reports that have been coordinated and makes it easier for companies to manage all important data and forms and protect all data that has become confidential data for the company. In conclusion, Bank Syariah Mandiri KC Banyuwangi only applies one type of contract, namely the type of Murabahah contract which uses a binding order method, which means that the bank makes an offer as a seller if it wants an item. Keywords: Bank Syariah Mandiri KC Banyuwangi, Accounting System, Murabahah Financing
Perancangan Sistem Informasi Akuntansi Penggajian (Manual) Umi Kulsum; Moh Halim; Nina Martiana
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.751

Abstract

Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System
Perancangan Sistem Informasi Akuntansi Persediaan Pabrik Beras Sukoreno Makmur Jember Riski Wahyudi; Moh Halim; Rendy Mirwan Aspirandi
International Journal of Social Science and Business Vol. 2 No. 4 (2018): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i4.16324

Abstract

Tujuan penelitian ini adalah untuk mengetahui tentang perancangan sistem informasi akuntansi persediaan pabrik beras Sukoreno Makmur Jember. Jenis penilitian yang di lakukan adalah penelitian interpreatif dengan ilustratif case study yaitu menggambarkan sesuatu hal sehingga seseorang mampu memahaminya dan data hasil penelitian lebih berkenan dengan interpretasi terhadap data yang di temukan di lapangan. Penilitian ini menguraikan tentang sifat-sifat, karakteristik, dan keadaan yang sebenarnya dari objek penilitian yaitu dengan mengumpulkan data, mencari fakta, kemudian menjelaskan dan menganalisis data dengan cara pengumpulan data penyusustan data, selanjutnya diinterprestasikan dan di rancangkan  berdasarkan landasan teori yang ada. Ada empat teknik-teknik pengumpulan data yang digunakan yaitu: Teknik wawancara, Teknik dokumentasi, Teknik Observasi, Teknik kepustakaan.  Adapun informasi dalam penelitian ini di dapat dari sumber yang meliputi sebagai berikut: Staff dan karyawan bagian Produksi, Staff dan karyawan bagian Gudang, Staff dan karyawan bagian Administrasi. Berdasarkan hasil penelitian dapat diketahui bahwa Pabrik Beras Sukoreno Makmur Jember belum menerapkan Sistem Informasi akuntansi Persedian secara konseptual yang sesuai dengan Sistem Informasi Akuntansi Persedian
Evaluasi Sistem Informasi Akuntansi Persediaan pada Dira Supermarket (Dira Shopping Center) Ambulu Inayatul Qutsiyah; Moh. Halim; Rendy Mirwan A
International Journal of Social Science and Business Vol. 3 No. 1 (2019): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i1.17158

Abstract

Tujuan penelitian ini adalah untuk mengetahui kesesuaian sistem informasi akuntansi persediaan menurut konsep dan teori pada Dira Supermarket Ambulu. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan sekunder. Penelitian ini dilakukan dengan teknik analisis data kualitatif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang diterapkan oleh Dira Supermarket Ambulu terdapat beberapa prosedur yang tidak sesuai dengan konsep dan teori
Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi Bambang Eka Dwi Cahyono; MOH Halim; Rendy Mirwan Aspirandi
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management 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/budgeting.v3i2.3876

Abstract

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects. Keywords: Cash Basis, Completed Contract, PSAK No. 34
Laporan Keuangan Distributor Makanan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Etika Dwi Novitasari; Arik Susbiyani; Moh. Halim
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

The purpose of this study was to analyze the financial statements of CV Food Distributors. TKT Bana Food Jember is based on financial accounting standards for micro, small and medium entities. This research method is descriptive qualitative. The data obtained in this study were based on observations, interviews, and documentation. Sources of data obtained in this study are primary and secondary data sources. The results showed, the standards used by Food Distributors CV. TKT Bana Food Jember is still not clearly stated, Food Distributor CV. TKT Bana Food Jember admits that they are still not very deep in using the standard. Conclusion, recording, acknowledging, measuring and presenting the financial statements of CV Food Distributors. TKT Bana Food Jember is still not in accordance with SAK EMKM. Keywords: Recording, Recognition, Measurement and Presentation of Financial Statements
Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft Evita Yuningtyas; Moh. Halim; Rendy Mirwan Aspirandy
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management 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/budgeting.v3i2.3881

Abstract

This study aims to analyze the role of application-based AIS for UD. Meeting Sustenance. This research method is descriptive qualitative. The object of this research is UD. Meet Sustenance which is located in Yosomulyo, Kab. Banyuwangi. The results showed that the existing business processes at UD. Meeting Sustenance in the application application stage through a computer can be described with a Flowchart flow to facilitate identification of business processes. Conclusion, UD. Temu Rezeki has not yet implemented a computer-based accounting information system. Keywords: Accounting Information System (AIS), Sales System, Computer Application, MSME
Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa Putu Dhika Yahya Lajaba; Moh. Halim; Rendy Mirwan Aspirandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.799

Abstract

This study aims to provide a systematic literature review on the factors that influence the Siskeudes application to improve the quality of village financial accountability and the performance of village officials. This study uses a qualitative approach to document research with a systematic literature review as a research data analysis tool. The systematic literature review process consists of three stages, namely planning, implementation, and reporting. The initial study found 460 articles, the study used 12 articles based on inclusion and exclusion criteria for further analysis. There is data extraction that can answer research questions. The results of a systematic literature review from journals from 2015 to 2021 stated that the factors influencing the Siskeudes application to improve the quality of village financial accountability and the performance of village officials were the data input process, application use, information technology infrastructure, human resources, budget and financial knowledge. village, village budget preparation, transparency, and financial reports. The main influencing factors are the process of inputting data and using applications where the village government must provide education and training on a regular basis, coordinate with assistants and trainers from the center, provide support and motivation for staff/employees in the learning process, provide adequate facilities and infrastructure. will be used to improve human resources.
Penerapan Fungsi Linier Untuk Penentuan Komponen Penilaian Kesehatan Koperasi Budi Satria Bakti; Mohammad Halim
JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) Vol 1, No 2 (2016): JUSTINDO
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/justindo.v1i2.565

Abstract

Penilaian kesehatan koperasi adalah salah satu bentuk pengawasan yang dilakukan oleh pejabat berwenang terhadap kegiatan usaha pada Koperasi Simpan Pinjam (KSP) atau koperasi yang memiliki Unit Usaha Simpan Pinjam. Penelitian ini dimaksudkan untuk membantu penghitungan nilai komponen kesehatan dalam melakukan penilaian kesehatan koperasi melalui metode matematis agar lebih tepat dan proporsional. Acuan penentuan formula adalah dengan menggunakan tabel-tabel penilaian pada komponen-komponen kesehatan koperasi berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 14 Tahun 2009. Analisis data dilakukan dengan menentukan batas-batas nilai pada setiap interval nilai komponen kesehatan koperasi, kemudian memodelkan batas nilai interval nilai komponen kesehatan koperasi ke dalam Fungsi Linier. Hasil penelitian adalah bentuk rumusan atau formula Fungsi Linier pada komponen-komponen penilaian koperasi, kecuali komponen-komponen pada aspek manajemen yaitu Manajemen Umum, Manajemen Kelembagaan, Manajemen Aktiva serta Manajemen Likuiditas. Hal ini dikarenakan bentuk penilaian dari aspek manajemen tersebut menggunakan model pertanyaan dengan jawaban ”Ya” dan ”Tidak”, sehingga tidak memungkinkan untuk dimodelkan dengan Fungsi Linier.Kata kunci: Kesehatan, Koperasi, Fungsi Linear
Co-Authors Achmad Arifin Achmad Syahfrudin Zulkarnnaeni Ahmad Izzuddin Ari Sita Nastiti Arya Aji Zulfikri Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satria Bakti Dea Auliya Raafiatus Sholiha Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Fitriya, Elok Gardina Aulin Nuha Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Khoirotul Inzani M.Rickwan Abdillah Maharani, Astrid Mohamad Arik Muhammad Azis Raehan Muhammad Robi Nina Martiana Nursaidah Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Probowulan, Diyah Putu Dhika Yahya Lajaba Raudatul Farihah Rendy Mirwan Aspirandi Riski Wahyudi Riyanto Setiawan Suharsono Rizky Kurniawan M. Nur Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Umi Kulsum Wulan Nur Indahsari Yulinartati Yulinartati