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All Journal MEDIA KONSERVASI JURNAL ECONOMIA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Darmabakti Cendekia: Journal of Community Service and Engagements Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Economic Reviews Journal International Journal of Business and Applied Economics (IJBAE) Journal of Management, Economic, and Accounting JPM In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) As-Syirkah: Islamic Economic & Financial Journal
Irfan Sophan Himawan
Universitas Muhammadiyah Sukabumi
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Influence of the Internal Control Unit and Internal Control on Good University Governance at the Muhammadiyah University of Sukabumi Nurfatimah, Riva; Himawan, Irfan Sophan; Noor, Iqbal
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.275

Abstract

This study aims to examine the effect of the internal control unit and internal control on good university governance. This research is focused on the Muhammadiyah University of Sukabumi. This study uses a quantitative method with an associative approach. While the population in this study were SPI (internal audit unit) and all employees of the Muhammadiyah University of Sukabumi. The sampling technique uses a non-probability sampling method with a purposive sampling technique. This study tested its validity and reliability, the analysis techniques used were normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and test the coefficient of determination. With the results of the internal control unit on good university governance has a significant effect, with a significance of 0.000 <0.05 and according to calculations, t count > t table is 6.491 > 1.997, internal control has an effect on good university governance with a significance of 0.001 <0.05, with calculations t count 3.337 > 1.997, and the unit of internal control and internal control has a simultaneous effect on good university governance with a significance of 0.000 <0.05 and according to the calculation of f count, f count > f table is 104.616 > 3.14.
TRAINING IN CREATING BUSINESS IDENTIFICATION NUMBER TO INCREASE THE CAPACITY OF MSMEs IN GADOBANGKONG: PELATIHAN PEMBUATAN NOMOR INDUK BERUSAHA UNTUK MENINGKATKAN KAPASITAS UMKM DESA GADOBANGKONG Redjeki, Finny; Himawan, Irfan Sophan; Mulyeni, Sri; Herlina, Herlina
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.30-36

Abstract

Background: Technological advancements and recent changes in government policy are not yet fully understood by the public. These developments, which are intended to streamline processes across various sectors-including business sustainability-should be accessible and beneficial to all MSME actors. Objective: This community service activity aimed to raise awareness about the importance of business legality and to assist MSMEs in obtaining a Business Identification Number. Method: The activity was conducted over two days in Gadobangkong Village, involving 30 MSME participants. The service team delivered material on government policies related to online-based business legality, followed by hands-on sessions for creating user accounts and registering businesses to obtain NIBs. Results: Participants successfully created user accounts in the Risk-Based Approach Online Single Submission (RBA OSS) system by registering their National Identity Number and WhatsApp number. Those who completed this step proceeded to register their businesses and obtain NIBs. However, two MSME participants were unable to create OSS accounts due to their NIKs not being recognized by the system. This issue was traced to their ID cards not yet being activated as electronic IDs (e-KTP) in the national civil registration system. Conclusion: All training participants engaged actively in the sessions and were able to follow each step of the business registration process-from account creation to successful issuance of the Business Identification Number.
Pengaruh Digitalisasi Akuntansi, Literasi Keuangan, dan Inklusi Keuangan terhadap Kinerja Keuangan Pada UMKM Sektor Kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi Natalia, Putri; Himawan, Irfan Sophan; Indrawan, Andri
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30322

Abstract

Penelitian ini menguji pengaruh digitalisasi akuntansi, literasi keuangan, dan inklusi keuangan terhadap kinerja keuangan pada UMKM sektor kuliner di Kecamatan Cikole dan Gunungpuyuh, Kota Sukabumi. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linier berganda dan melibatkan 80 responden. Hasil analisis menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara parsial terhadap kinerja keuangan: digitalisasi akuntansi (t = 5,493; sig. 0,000), literasi keuangan (t = 3,091; sig. 0,003), dan inklusi keuangan (t = 5,692; sig. 0,000). Secara simultan, ketiga variabel juga berpengaruh signifikan (F = 96,411; sig. 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,792 atau 79,2%. Hal ini menunjukkan bahwa digitalisasi, literasi, dan inklusi keuangan bersama-sama berperan penting dalam meningkatkan kinerja keuangan.
Pengaruh Leverage, Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress (Studi Kasus Perusahaan Sub Sektor Energi yang Terdaftar di BEI Tahun 2020-2024) Cahyana, Agus; Indrawan, Andri; Himawan, Irfan Sophan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27466

Abstract

Pandemi COVID-19 dan ketidakpastian global akibat konflik geopolitik menekan kinerja perusahaan sub sektor energi di Indonesia. Ketergantungan pada energi fosil, fluktuasi harga komoditas, dan tingginya beban utang meningkatkan risiko financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Sampel terdiri dari 23 perusahaan yang dipilih melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 27. Hasil menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap financial distress (B = –0,780; p = 0,001), arus kas operasi berpengaruh positif dan signifikan (B = 6,929; p = 0,008), sedangkan ukuran perusahaan tidak berpengaruh signifikan (B = 0,067; p = 0,156). Secara simultan, ketiga variabel berpengaruh signifikan (F = 5,938; p = 0,001; R² = 0,235). Temuan ini menegaskan pentingnya pengelolaan utang dan likuiditas dalam menurunkan risiko krisis keuangan, serta membuka peluang penelitian lanjutan dengan variabel makroekonomi atau pendekatan kualitatif
Pengaruh Resiko Kredit Dan Kebijakan Deviden Terhadap Return On Assets Pada Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Intan, Amelisa Nurul; Suherman, Acep; Himawan, Irfan Sophan
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/rf0rsz90

Abstract

This study aims to explain and examine the effect of Credit Risk on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022, to examine the effect of Dividend Policy on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022, to examine the interaction between Credit Risk and Dividend Policy in influencing Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The research method used in this research is descriptive and associative research with a quantitative approach. The location of this research is in banking sector companies listed on the Indonesia Stock Exchange (IDX) by analyzing financial statements using quantitative methods. The data used are financial reports from the official IDX website for 2020-2022. The population used in this study are companies in the banking sector listed on the IDX in 2020-2022. The sample in this study was 36 financial statement data for the period 2020-2022. The data collection technique in this research is literature study and documentation. In this study, the data analysis technique used was the classic assumption test and hypothesis testing using SPSS software. The results showed that there is a positive and significant influence between credit risk on return on assets, there is no influence between dividend policy on return on assets, and there is a positive and significant influence between credit risk and dividend policy on return on assets.
Analisis Penerapan Dana Bantuan Operasional Sekolah (BOS) dan Dana Penunjang Pendidikan (DPP) dalam Upaya Meningkatkan Kinerja Keuangan Sekolah Siddiq, Alwi Rofiudin; Nurmilah, Risma; Himawan, Irfan Sophan
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/svqwtj29

Abstract

This study aims to analyze the application of the School Operational Assistance Fund (BOS) and the Education Support Fund (DPP) in an effort to improve school financial performance. This research focuses on the period 2019 to 2024 with the place used as the object of research is SD Negeri Pasirmunding Kabupaten Sukabumi, for the research method used in this research is descriptive qualitative research method with a case study approach by means of data obtained through interviews, observations, and document analysis related to the management of BOS and DPP funds at the school. The results showed that the management of BOS and DPP funds at the school had been carried out in accordance with the technical guidelines stipulated by the Permendikbud although there were several indicators that had not been met, especially in the summarization stage, and the reporting stage, namely the stage of making balance sheets, balances, journals, adjusting journals, preparing working papers, closing journals, making balance sheets after closing and making public journal paragraphs. As for the reporting stage that has not been achieved, namely the preparation of a surplus or deficit report, cash flow statement, balance sheet and financial statement notes, even though all of this is useful in knowing the fraud that occurs and is useful in decision making. Determining the right allocation of funds and efficient use of funds contributes greatly to improving school financial performance. In addition, transparent and accountable fund management also increases public and stakeholder trust in school financial management. However, the study also identified some challenges, such as limited human resources in fund management and the need to improve the capacity of financial managers in schools. The study concludes that the effective implementation of BOS and DPP funds is crucial to improving school financial performance but further efforts are needed to overcome the challenges to optimize fund management.
Pengaruh Audit Tenure dan Ukuran Perusahaan Terhadap Kualitas Audit: (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode Tahun 2019 - 2023) Himawan, Irfan Sophan; Risa, Risa
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 1 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i1.3583

Abstract

This study aims to examine the effect of Audit Tenure and Company Size on Audit Quality. This research uses associative methods with a quantitative approach. The object of this research is, all types of mining companies listed on the IDX for the period 2019 - 2023, this study uses logistic regression analysis and data collection techniques, namely, purposive sampling, so that the sample in this study is 26 companies from a population of 79 companies, the data is obtained from secondary sources, namely, the company's annual financial statements which can be downloaded on the Indonesia Stock Exchange website, besides that secondary data sources are also obtained from literacy related to research topics. The results showed that audit tenure has a positive effect and a low level of significance on audit quality as indicated by a sig value of 0.429> 0.05, company size has a negative and significant effect on audit quality as indicated by a sig value of 0.016> 0.05, and audit tenure and company size have a significant effect on audit quality as indicated by a sig value of 0.005> 0.05.
Analisis Penerapan Sistem Informasi Akuntansi dalam Pengelolaan Data Keuangan pada Bagian Keuangan Dinas Kelautan dan Perikanan Kabupaten Sukabumi Lestari, Ayu; Noor, Iqbal; Himawan, Irfan Sophan
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.468

Abstract

This study analyzes the application of accounting information systems in managing financial data at the Sukabumi Regency Marine and Fisheries Service. The phenomenon observed is the lack of efficiency and effectiveness in financial management, as well as challenges in the integration and use of technology by existing human resources. This study aims to identify problems, evaluate the effectiveness of the accounting information system that has been implemented, and provide strategic recommendations to improve the quality of financial management. The research method used is descriptive with a qualitative approach, using data collection techniques through observation, interviews, documentation, and literature study. Data were analyzed using the Miles and Huberman Model involving data reduction, data presentation, and conclusion drawing. The results showed that the Marine and Fisheries Service of Sukabumi District has used two accounting information systems, namely FMIS (2022-2023) and SIPD (2024). Although the new system is equipped with key features that make financial management easier, user satisfaction is still low as SIPD is still in the experimental stage and faces stability issues. Lack of integration with other systems and limited human resources add to inefficiencies. Supervision has not been optimal, indicating the need for a more comprehensive evaluation to improve the implementation of the accounting information system.
Pengaruh Kualitas Sistem Informasi, Kesiapan Teknologi, Kompetensi Pengguna Terhadap Penggunaan Sistem Informasi Akuntansi Pada Apotek di Kecamatan Sukalarang Maharani, Gina Tiara; Martaseli, Evi; Himawan, Irfan Sophan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3908

Abstract

This study aims to analyze the influence of information system quality, technology readiness, and user competence on the use of accounting information systems in pharmacies located in Sukalarang District. The research was motivated by the fact that many pharmacies still rely on manual bookkeeping, whereas accounting information systems can improve efficiency and financial data accuracy. A quantitative approach with a causal research design was employed. Data were collected through questionnaires distributed to 35 pharmacy employees in the region. The data analysis technique used was multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that both partially and simultaneously, information system quality, technology readiness, and user competence have a positive and significant effect on the use of accounting information systems. The coefficient of determination (R²) value of 84.7% shows that these three independent variables substantially explain the dependent variable. These findings suggest that enhancing system quality, improving technological infrastructure, and strengthening user competence training are essential to ensure effective implementation of accounting information systems in pharmacies.
Co-Authors Acep Suherman Agus Cahyana Albasrie, Astri Dwi Andriani Alwi Rofiudin Siddiq Amelisa Nurul Intan Andri Indrawan AYU LESTARI Eko Agus Darmadi Elis Chalisyah Evi Martaseli Fauriza Prameswari Gunadi febriyanti febriyanti Ferlina Sukma Syafitri Gunawan, Debi Herlina Herlina Herlina Herlina Intan, Amelisa Nurul Iqbal Noor Juardi, Didi Maharani, Gina Tiara Mulyeni, Sri Natalia, Inpresta Nurfatimah, Riva Nurmilah, Risma Prihandono, Prihandono Putri Natalia Redjeki, Finny Ridwan , Muhammad Risa, Risa Risma Nurmilah Rudi Yacub Sharipudin, Mohamad Noor Salehhuddin Bin Siddiq, Alwi Rofiudin Sudarma, Ade Venita Sofiani Widya Prissilia Yusup, Eka