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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Jurnal Hukum Bisnis Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat International Journal of Economics, Management and Accounting International Journal of Management, Accounting & Finance Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat
Amri Amrulloh
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinan Struktur Modal Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di BEI Periode 2017-2021 Koerniawan Dwi Wibawa; Amri Amrulloh; Tri Septianto
Jurnal Hukum Bisnis Vol. 12 No. 01 (2023): Artikel Riset Volume 12 Issue 1, Januari 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jhb.v12i01.2456

Abstract

Tujuan penelitian ini yaitu untuk menguji pengaruh antara ukuran perusahaan, pertumbuhan penjualan, current ratio, dan return on asset terhadap struktur modal pada perusahaan perdagangan eceran pada tahun 2017-2021. Sampel penelitian menggunakan purposive sampling dengan menghasilkan 11 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan analisis regresi dengan SPSS versi 20 sebagai alat untuk mengolah data. Hasil Penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap struktur modal, sedangka pertumbuhan penjualan, current ratio dan return on asset memiliki pengaruh negatif terhadap struktur modal
DETERMINAN STRUKTUR MODAL SERTA DAMPAKNYA PADA NILAI PERUSAHAAN MAKANAN DAN MINUMAN Amri Amrulloh; Ambar Widati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.066 KB) | DOI: 10.55606/jaem.v2i1.171

Abstract

The company will continue to improve its fundamentals to increase investor interest in investing. With a company that is engaged in providing basic human needs, namely food and beverages, investors are considered to be interested in the market that continues to grow in the industry. This research aims to examine the direct and indirect effect on firm size, profitability on firm value through mediation of capital structure in manufacturing food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016–2020 period using purposive sampling method. There are 13 manufacturing companieson food and beverage industry selected as samples. The analytical method used is path analysis using the SmartPLS version 3.0 software program. From the results of this research it can be concluded that firm size has a significant effect on capital structure, profitability has no significant effect on capital structure, firm size has no significant effect on firm value, profitability has a significant effect on firm value, capital structure has a significant effect on firm value, firm size has an effect significant effect on firm value through capital structure mediation, profitability has no significant effect on firm value through capital structure mediation. However, companies will continue to compete to increase the firm value to increase investor interest in investing by paying attention to the variables contained in the financial statements.
Perceptions and Challenges of Women in Islamic Banking Leadership in Asia Amri Amrulloh; Yopie Diondy Kurniawan; Putri Octa Cahya Nirwana
Jurnal Sistim Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v6i1.375

Abstract

This study explores the perceptions and challenges faced by women in leadership roles within Islamic banks across Asia. Using a qualitative approach, in-depth interviews were conducted with female leaders in various Asian countries to examine their experiences and views on leadership in the Islamic financial industry. The findings reveal that, despite increasing female participation in leadership, significant barriers persist, including gender stereotypes, difficulties in balancing work and family life, and a lack of institutional support. These findings underscore the need for more inclusive strategies to empower women in leadership positions within the Islamic finance sector
Analysis Determining Factors of Profitability The Infrastructure, Utilities and Transportation Sector Firms Amri Amrulloh; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Amalia Kulsum
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.272

Abstract

The infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.
Analisis Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020-2023 Istiani Istiani; Amri Amrulloh
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1127

Abstract

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.
Review of External Audit Practices at PT Indofood Sukses Makmur Tbk Fachri Aditya; Amri Amrulloh; Eka Noviana
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1109

Abstract

This study explores external audit practices in manufacturing companies. This article aims to examine external audit practices at PT Indofood, one of the largest food and beverage companies in Indonesia. The primary focus is on the audit procedures used and compli- ance with applicable audit standards. By using literature analysis and secondary data from various journals and PT Indofood's annual financial reports, this research provides in-depth insight into the effectiveness of external audits in increasing company transparency and accountability. The existing findings show that PT Indofood has carried out an external audit of their consolidated reports in accordance with applicable regulations. This finding underlines that no problems have occurred with external audit practices within PT Indofood so far.
Penerapan Audit Forensik untuk Mengidentifikasi Penipuan Keuangan Mujahid Syafurddin; Amri Amrulloh
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1121

Abstract

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.
Sosialisasi Pajak Daerah Pajak Bumi dan Bangunan (PBB) serta Pajak Kendaraan Bermotor (PKB) Amri Amrulloh; Lely Kumalawati; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Khirana Kusumastutie
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 5 (2024): Oktober: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i5.903

Abstract

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.
Strategi Peningkatan Laba Penjualan Melalui Pelatihan Penyusunan Harga Pokok Jual Di Paguyuban Ternak Rakyat Indonesia Desa Buluharjo Kabupaten Magetan La Ode Abdullah; Yana Dwi Christanti; Yopie Diondy Kurniawan; Amri Amrulloh
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.35

Abstract

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete
Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi Dasar Berbasis Digital : Pengabdian Halleina Rejeki Putri Hartono; Dyah Anggun Sartika; Amri Amrulloh; La Ode Abdullah; Yopie Diondy Kurniawan; Sasmito Widi Nugroho; Nurtisa Nadya Arini
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2674

Abstract

UMKM merupakan salah satu pilar perekonomian nasional yang berperan penting dalam menciptakan lapangan kerja, meningkatkan pendapatan masyarakat, dan meningkatkan nilai tambah bagi produk lokal. UMKM juga dapat menjadi sumber untuk menciptakan kesejahteraan masyarakat dan menghindari pengangguran. Pendampingan pada implementasi sistem informasi akuntansi juga menunjukkan hal yang sama yaitu meningkatnya pengetahuan pelaku UMKM terhadap siklus akuntansi (adalah pencatatan keuangan yang benar), sehingga pelatihan tersebut UMKM dapat tumbuh dan berkembang didalam usaha akan lebih mudah mendapatkan informasi keuangan yang akurat dan andal untuk mengambilan keputusan. Permasalahan yang dihadapi oleh UMKM Adalah pencatatan keuangan yang benar. Dengan pencatatan keuangan yang benar akan menghasilkan laporan keuangan yang dapat digunakan dalam pengambilan Keputusan strategis, sehingga dibutuhkan pelatihan bagi UMKM. Pelatihan Pencatatan Akuntansi bagi UMKM merupakan program pelatihan yang dirancang untuk membantu UMKM meningkatkan keterampilan mereka dalam mencatat dan mengelola transaksi keuangan. Pelatihan ini menjelaskan berbagai konsep dasar akuntansi mulai dari pengumpulan bukti transaksi sampai dengan membuat laporan keuangan secara sederhana. Pelatihan juga mencakup keterampilan praktis yang dipandu dengan menggunakan standar operasional prosedur agar memudahkan peserta untuk menjalankan langkah-langkah dalam melakukan pencatatan akuntansi. Tujuan akhir dari pelatihan ini adalah untuk membantu pengusaha UMKM membuat keputusan bisnis berbasis data yang akurat dan up-to-date.
Co-Authors Amalia Kulsum Ambar Widati Dyah Anggun Sartika Eka Noviana Fachri Aditya Halleina Rejeki Putri Hartono Istiani Istiani Khirana Kusumastutie La Ode Abdullah Lely Kumalawati Mujahid Syafurddin Nurtisa Nadya Arini Nyimas Mahani Almasah Putri Octa Cahya Nirwana Qimyatusaadah, Qimyatusaadah SASMITO WIDI NUGROHO Tri Septianto Wibawa, Koerniawan Dwi Yana Dwi Christanti YOPIE DIONDY KURNIAWAN