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PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45 Yulianti Yulianti; Ahmad Sahri Romadon; Risti Ulfi Hanifah
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: entrepreurship , warehousing and ecoprint batik

Optimization of the Implementation of PSAK 112 in An Effort to Increase Accountability for the Management and Reporting of Waqaf Assets at the Pondok Pesantren Foundation Risti Ulfi Hanifah; Ahmad Sahri Romadon; S. Sulistyorini
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Implementation of Financial Accounting Standards (SAK) PSAK 112: Accounting for Waqaf, which specifically regulates waqaf, is a positive signal for endowments in the country. Especially institutions that are directly involved in waqaf management. So that the management and presentation of waqaf assets at the Islamic boarding school foundation becomes more structured. PSAK 112 regulates accounting for nadzir organizations and wakif organizations. In an effort to optimize the potential of waqaf assets, the Indonesian Waqaf Board stated the need for good, accountable, planned, structured, and systematic management and reporting of waqaf assets as a form of responsibility for nazhir Islamic boarding school foundations with wakif as the endowment party. The implementation of PSAK 112 is to help waqaf managers from the responsibility for managing and reporting waqaf assets to become important. This study aims to analyze the optimization of the implementation of PSAK 112 in an effort to increase accountability for the management and reporting of waqaf assets at Islamic boarding schools foundations, through two questions, namely how Nadzir's participation in the implementation of PSAK 112, how the effect of increasing accountability for asset management and reporting on the implementation of PSAK 112. This is because the participation of nadzir in managing waqaf assets plays an important role in the development of waqaf assets. The results show that the management of waqaf assets at the RM Islamic boarding school foundation is carried out by combining the records of the value of waqaf assets that are debited with the value of donations in the form of infaq, shadaqah, charity that are debited to the foundation's account in the existing financial statements. There are differences in the recording of financial statements made by foundations with regulations, so that the implementation of PSAK 112 on accountability for management and financial reporting of Islamic boarding schools is not optimal. There are several obstacles related to budget management and the preparation of financial reports which are considered not appropriate, this is due to a lack of knowledge about statements of Islamic financial accounting standards and accounting for Islamic boarding schools. Islamic boarding schools only focus on how to record in the form of income minus expenses and used for the purposes of Islamic boarding schools and the benefit of the people.

THE EFFECT OF TAX KNOWLEDGE, TAX DISSEMINATION AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE (CASE STUDY OF BANDENG PRESTO MSMES REGISTERED IN THE IUMK SEMARANG CITY) Candra Safitri; Agung Budiarto; Ahmad Sahri Romadon
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Tax is one of the components with the largest contribution to the revenue of the State Revenue and Expenditure Budget (APBN), the budget is needed in the context of national development. The community during national development has grown Medium, Small and Micro Enterprises (MSMEs) with 61.07% a tax revenue contribution. In the Semarang city there are 17,603 MSMEs registered in the IUMK. Bandeng Presto is one of the products processed by UMKM which is a special food the Semarang city. There are various problems encountered in achieving the realization of tax revenues. Tax compliance is a serious problem for most developing countries because it reduces the state's ability to collect taxes there by reducing the country's ability to carry out development. There are many factors that cause of taxpayer compliance, especially for Bandeng Presto SMEs, namely Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system. This study aims to examine the effect of Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system on Taxpayer Compliance in MSMEs Bandeng Presto. The population in this study were Bandeng Presto SMEs registered in the IUMK with a total of 159 SMEs, sample selection was based on convenience sampling and size determination using the Slovin formula, resulted in a sample of 61 respondents. The data collection survey method with questionnaires as a data collection tool. The analysis technique used is data quality test (Validity, Reliability), Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Normality Test), Model Feasibility Test, (Coefficient of Determination, F Test), Hypothesis test, and Multiple Linear Regression Analysis Test. The results of this study are Tax Knowledge and Tax Administration System Modernization have a positive and significant effect on Taxpayer Compliance, while Tax Socialization has no effect on Taxpayer Compliance.

Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah Ani Setyowati; Ahmad Sahri Romadon
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2256

The purpose of this study is to explore incentive accounting systems implemented in organizations. Incentives aimed at driving motivation to work for members of the organization cannot be separated from the accounting system because accounting provides a real picture of the effectiveness of the allocation of resources managed by the company. This type of research is qualitative research with a case study approach. The focus of the research is carried out in companies that operate in electricity services in the Central Java region. The information gathering method was carried out using a semi-structured interview model addressed to a number of managers and employees in the company. The results of the study found that incentive accounting applied in companies was effective in helping organizational leaders and members to optimize the management of financial resources in companies. With the existence of incentive accounting, companies can allocate financial resources to direct members of the organization to be more professional at work and responsible for carrying out work procedures.

ANALYSIS OF FINANCIAL MANAGEMENT BEHAVIOR STUDENTS OF THE FACULTY OF ECONOMICS SEMARANG UNIVERSITY IN A PANDEMIC PERIOD WITH SELF-CONTROL AS A MEDIATION VARIABLE Bonita Prabasari; Windasari Rachmawati; Ahmad Sahri Romadon
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6378

This purpose of this research is to know whether there is influence of gender to financial management behavior either directly or through self control as mediation variable. This study uses a quantitative approach. Data collection in this study used primary data by distributing questionnaires to students of the economics faculty of the University of Semarang by spreading the google form link through the whatsapp application to student. The technique used in sampling is purposive sampling. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis and sobel test. The result of this study indicate (1) there is not influence of gender to financial management behavior (2) there is influence of self control to financial management behavior (3) there is influence of gender to self control (4) there is of gender to financial management behavior through self control.

PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45 Yulianti Yulianti; Ahmad Sahri Romadon; Risti Ulfi Hanifah
Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : P3M Politeknik Negeri Malang

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

The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: entrepreurship , warehousing and ecoprint batik

ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Ericke Fridatien; Ahmad Sahri Romadon
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11955

This study aims to examine liquidity, profitability and leverage on firm value. This study used a sample of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 28 companies was obtained. This research was conducted with a period of 4 years, bringing the total sample to 112 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that liquidity (CR) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). and leverage (DER) has a significant positive effect on firm value. Keywords: Liquidity, Profitability, Leverage, Firm Value

Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) Liafatra Nurlaily; Ayu Nurafni Octavia; Ahmad Sahri Romadon
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1602

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Ayu Nurafni Octavia; Ahmad Sahri Romadon; Naini Rizka Amalia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research

Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Putatnganten Kecamatan Karangrayung Kabupaten Grobogan Ayu Azizatut Takhia; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/1knchs58

This research was conducted with the aim of describing the accountability in the management of Village Fund Allocation (ADD) in Putatnganten Village, Karangrayung District, Grobogan Regency. Accountability is one of the main principles in good governance, especially in the management of village finances that are transparent, participatory, and accountable. The method used in this study is a qualitative descriptive case study. Data collection in this research was carried out through in-depth interviews, direct observation, and documentation. The credibility of the data was tested using triangulation of data sources and triangulation of data collection techniques. The sources of information were obtained through in-depth interviews involving three participants with seven questions. The results of the study show that the management of ADD in Putatnganten Village has been running quite well, indicating transparency in planning, implementation, and budget reporting. The village government involves the community in the deliberation process and reports activity realization through village information media. However, several obstacles remain, such as limitations in the capacity of village officials and suboptimal supervision from related institutions. Therefore, it is necessary to improve human resource capacity and strengthen supervision mechanisms to achieve more accountable and sustainable ADD management. Keywords: Accountability, Village Fund Allocation (ADD)

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