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All Journal Jurnal Pengabdian Nasional Jurnal Sosial dan Sains Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Business Innovation International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global
M.Muhayin A Sidik
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia M.Muhayin A Sidik; Umarudin Kurniawan
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2384

Abstract

This study aims to examine the abnormal return and stock trading volume to environmental pollution events. This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment. Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.
Analysis of The Application of Accounting Software On MSMEs Going Concern During The Covid-19 Pandemic In Bandar Lampung Sri Astuti; M Muhayin A Sidik; Irawan Irawan
International Journal of Economics, Business and Innovation Research Vol. 2 No. 05 (2023): September, International Journal of Economics, Business and Innovation Researc
Publisher : Cita konsultindo

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

Abstract

The presence of MSMEs and their ability to survive in the crisis stage responds to economic challenges in Indonesia. This is what makes this industrial sector a mainstay in the wheels of the community's economy. MSMEs in Indonesia absorb a total workforce of 97.2 million and contribute to GDP > 57%, greater than the contribution of large and largest businesses in all Asian countries. (Ina primaana, 2020). The purpose of this research is to analyze the effect of using accounting software on the on going concern of MSMEs during the Covid-19 Pandemic in Bandar Lampung City.The results of this study are very important for MSMEs actors in Bandar Lampung City to take advantage of digital technology, namely by using accounting software in preparing their financial reports. With accounting software, MSMEs can make profit calculations clearly, avoid calculating errors during the process of calculating financial reports, and save costs during the COVID-19 pandemic.The research was conducted using quantitative descriptive analysis using Excel and the results are displayed in the form of tables and figures to facilitate understanding. Quantitative descriptive is a statistical analysis method that aims to provide a description or description of the research subject based on variable data obtained from certain subject groups.
PEMBERDAYAAN WARGA PONPES DARUL IMAN MELALUI KEGIATAN PEMANFAATAN TKKS MENJADI KOMPOS DI TANJUNG SARI NATAR LAMPUNG SELATAN Sarono; Fatahillah; Cendekia, Devy; Astuti, Sri; Sari, Ira Novita; A. Sidik, M. Muhayin
Jurnal Pengabdian Nasional Vol 2 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v2i1.1924

Abstract

Salah satu produk tanaman kelapa sawit yang belum dimanfaatkan adalah tandan kosong kelapasawit (TKKS) yang jumlahnya setara Crude Palm Oil yang dihasilkan, yaitu 23 % dari tandah buahsegar. Pemanfaatan tandan kosong kelapa sawit yang berpotensi untuk dikembangkan olehmasyarakat adalah sebagai media tanam jamur merang dan kompos untuk pupuk tanaman. Sebagianbesar masyarakat di sekitar Pondok Pesantren (Ponpes) merupakan petani yang membutuhkanpupuk untuk tanaman, dan selalu bergantung pada pupuk kimia.Tujuan kegiatan adalahmeningkatkan pemahaman dan keterampilan para petani di sekitar Ponpes Darul Iman Desa TanjungSari Kecamatan Natar untuk memanfaatkan tandan kosong kelapa sawit menjadi kompos dan pupukorganik cair dan aplikasinya pada budidaya pertanian. Kegiatan dengan jumlah peserta 20 orangdilakukan dengan metode learning by doing dengan tahapan sosialisasi, penyuluhan, demplot, danevaluasi. Hasil kegiatan menunjukkan bahwa terjadi peningkatan pengetahuan sebesar 76,25 %, danterjadi peningkatan keterampilan para peserta 100 % dari tidak terampil menjadi terampil mebuatkompos dan pupuk organik cair (POC) dari tandan kosong kelapa sawit bekas media jamur merang.
EDUKASI PERKOPERASIAN PONDOK PESANTREN BAGI PENGURUS DAN SANTRI PONDOK PESANTREN DARUL IMAN TANJUNG SARI NATAR LAMPUNG SELATAN A Sidik, M. Muhayin; Astuti, Sri; Makhsun, Arif; Irawan, Irawan; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3458

Abstract

Salah satu cara untuk meningkatkan kemakmuran dan kesejahteraan perekonomian organisasi adalah denganmemanfaatkan koperasi. Melalui koperasi, kita mampu menggerakkan roda perekonomian dengan cara legal dan tetap mengutamakan kebersamaan. Koperasi pondok pesantren (Kopontren) merupakan salah satu Lembaga perekonomian yang dapat meningkatkan kemakmuran dan kesejahteraan anggotanya yakni santri dan pengurus pondok. Dari hasil analisis SWOT yang dilaksanakan tim Pengabdian Kepada Masyarakat (PKM) Politeknik Negeri Lampung, permasalahan yang dihadapi oleh pondok pesantren adalah belum memiliki koperasi sebagai wadah perekonomian dan sarana kesejahteraan warga ponpes. Hal ini dikarenakan, warga ponpes belum memiliki pengetahuan untuk membentuk koperasi. Ini pula dikarenakan tidak adanya tenaga ahli yang memberikan pengetahuan terkait perkoperasian serta pembukuannya. Dengan adanya pengabdian berupa edukasi perkoperasian yang dilakukan tim, diharapkan akan mampu memberikan sumbangsih pemikiran guna meningkatkan kesejahteraan civitas pondok pesantren. Kegiatan PKM ini menjalin kerja sama dengan pengurus Ponpes Darul Iman Natar, Lampung Selatan dengan tahapan program kegiatan : Tahap edukasi perkoperasian, pembentukan koperasi pesantren sederhana, dan proses pembukuan perkoperasian, evaluasi kegiatan, pembuatan laporan, seminar hasil, Rencana Keberlanjutan Program, Monitoring dan Evaluasi.
PEMBIMBINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UNIT USAHA MIKRO KECIL DAN MENENGAH DI KECAMATAN NATAR LAMPUNG SELATAN Astuti, Sri; A Sidik, M. Muhayin; Irawan, Irawan; Kurniawan, Umarudin
Jurnal Pengabdian Nasional Vol 5 No 1 (2024)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v5i1.3524

Abstract

Pengembangan dan pertumbuhan UMKM merupakan salah satu motor penggerak yang krusial bagi pembangunan ekonomi. Berdasarkan pengalaman di negara-negara maju menunjukkan bahwa UMKM adalah sumber dari inovasi produksi dan teknologi, pertumbuhan jumlah wirausahawan yang kreatif dan inovatif dan penciptaan tenaga kerja terampil dan fleksibel dalam proses produksi. Perkembangan UMKM di Indonesia sendiri cukup pesat dan mengalami peningkatan yang cukup signifikan. Begitu juga dengan perkembangan UMKM yang ada di daerah-daerah yang ada di Provinsi Lampung khususnya di Kecamatan Natar Lampung Selatan. Tujuan dari pengabdian ini adalah memberikan pemahaman mengenai tata cara pembuatan laporan keuangan yang terkait dengan usaha yang mereka lakukan. Salah satu permasalahan yang ada di beberapa UMKM yang ada di Kecamatan Natar adalah dalam hal pencatatan transaksi dan pembuatan laporan keuangan. Selama ini UMKM yang ada di Kecamatan Natar belum membuat laporan keuangan sesuai dengan Standar Akuntansi Keuangan khusus untuk usaha mikro kecil dan menengah, sehingga sering menemui kesulitan pada saat akan berhubungan dengan pihak internal maupun external terutama terkait dengan pendanaan ataupun bantuan lainnya, selain itu juga UMKM mengalami kesulitan dalam melakukan evaluasi terhadap perkembangan usaha yang mereka lakukan karena tidak semua transaksi tercatat dengan baik dan dibukukan sesuai dengan pembukuan ataupun dalam bentuk laporan keuangan yang semestinya. Kegiatan PKM ini menjalin kerjasama dengan UMKM yang ada di Kecamatan Natar dengan melakukan pelatihan secara intensif kepada UMKM - UMKM yang ada di Natar tentang pencatatan transaksi dan pembuatan laporan keuangan dengan menggunakan metode pencatatan yang sesuai dengan standar akuntansi untuk usaha mikro kecil dan menengah, diharapkan dengan adanya bimbingan secara intensif tersebut maka ke depan para pengusaha tersebut dapat membuat laporan dengan lebih baik dan dapat melakukan evaluasi usahanya dengan mudah dan yang lebih utama lagi adalah saat berhubungan dengan pihak external tidak mengalami kesulitan.
PENGARUH PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Tahun 2019-2022) Alhaque Ferdiansyah; M. Muhayin A. Sidik; Artie Arditha Rachman
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i4.4944

Abstract

This study aims to determine the effect of profitability, sales growth and firm size on tax avoidance in property and real sector companies estate listed on BEI in 2019-2022. Variable independent in this research are profitability, sales growth and firm size. Meanwhile, the dependent variable in this research is tax avoidance. This research was tested using the SPSS version 26 test tool with tools multiple linear regression analysis. The sampling method uses purposive sampling method and obtained a total sample of 18 companies mining sector for 4 years, namely 2019-2022. So that data 72 financial report data were obtained and then data outliers were carried out So 52 data were obtained which were used as research samples. The results of this research are simultaneously profitability, sales growth and firm size influences tax avoidance. Partially profitability and sales growth has an effect on tax avoidance, but firm size does not influence on tax avoidance. Keyword: tax avoidance, profitability, sales growth, and firm size
The Impact of Solvency and Liquidity on Going Concern Audit Opinion Khusmawati, Devi; A Sidik, M. Muhayin; Yuniarti, Evi
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.109

Abstract

Purpose: This research aims to examine how a company's ability to meet its financial obligations and maintain adequate cash flows influences an auditor's assessment of going concern uncertainty for manufacturers listed on the Indonesia Stock Exchange.Method: A quantitative analysis of secondary data was performed using financial information from 228 randomly selected manufacturing firms traded on the Indonesia Stock Exchange. Logistic regression was used to analyze the effect of solvency metrics and liquidity ratios on going concern audit opinions.Findings: The study uncovered that both decreasing solvency and dwindling liquidity have a statistically significant negative correlation with avoiding a going concern flag. Lower ratios for meeting debt obligations and maintaining cash were associated with a higher likelihood of an auditor expressing doubt about a company's ability to continue as a going concern.Novelty: This research provides new insights into the role of solvency and liquidity in shaping auditors' decisions within the context of manufacturing companies in Indonesia, contributing to the broader literature on financial stability and audit practices in emerging markets.Implications: The study’s findings suggest that companies should prioritize maintaining strong solvency and liquidity positions to avoid receiving going concern audit opinions. For auditors, the research underscores the need to closely monitor these financial metrics when assessing a company’s ability to sustain operations, particularly in emerging economies like Indonesia.
Determinan Kebijakan Dividen pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2020-2023 Shehan Permayo Pasa; Evi Yuniarti; M. Muhayin A. Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.576

Abstract

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.
Uji Pengaruh Pendapatan dan Biaya Operasional terhadap Kinerja Keuangan : (Studi Kasus Subsektor Hotel, Restoran, dan Pariwisata di BEI) Leya Safitri; Artie Arditha Rachman; M Muhayin A Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.580

Abstract

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.
Does Target costing Always Drive Production Efficiency? A Case Study of Permata Bakery Prasetya Trihatmaja, Surya; A Sidik, M. Muhayin
Jurnal sosial dan sains Vol. 5 No. 5 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i5.32195

Abstract

Purpose: The aim of this study is to analyze whether the implementation of Target costing consistently enhances production efficiency, using Permata Bakery as a case study. Research Methodology: A qualitative research approach is used to obtain a comprehensive understanding of the costing methods implemented. Data collection is carried out through semi-structured interviews and document analysis. involving three key perspectives: management of Permata Bakery, company employees, and competitors from similar industries. Result: The findings suggest that implementing Target costing at Permata Bakery resulted in higher production costs when compared to the Traditional costing methods. However, rather than purely serving as a cost-reduction tool, Target costing provided valuable insights into cost management and strategic decision-making. Permata Bakery prioritized maintaining product quality and long-term customer relationships, which necessitated higher investment despite the potential for cost savings. This research underscores that while Target costing aims to enhance cost efficiency, its effectiveness depends on its alignment with broader business objectives. Companies must balance cost control with quality assurance and competitive positioning. Contribution: This study contributes to the discussion on costing strategies in the Bakery industry by demonstrating that Target costing does not universally lead to lower costs but can serve as a framework for informed operational and strategic decisions. The findings are specific to Permata Bakery, and while relevant to similar businesses, they may not be directly applicable to all industries. Additional research is recommended to investigate the effects of Target costing across various business models and industries.
Co-Authors Alhaque Ferdiansyah Artie Arditha Rachman Cendekia, Devy Evi Yuniarti Fatahillah Ira Novita Sari Irawan Irawan Irawan Irawan Khusmawati, Devi Kurniawan, Umarudin Leya Safitri Makhsun, Arif Prasetya Trihatmaja, Surya Sarono Shehan Permayo Pasa Sri Astuti Sri Astuti Trihatmaja, Surya Prasetya Umarudin Kurniawan Yuniarti, Evi