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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat
As’adi As’adi
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Audit Laporan Keuangan, Penerapan Good Governance, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Ahmad Mukoffi; Yayuk Sulistiyowati; Roswita Ina Reda; As’adi As’adi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i2.14890

Abstract

The notes to the financial statements contain the financial statements and additional information. Our understanding of financial statements grows with the amount of information contained in financial statement disclosures. The purpose of this study was to determine the effect of internal audit, good governance, and audit of financial statements on the quality of financial reports. For the primary data of this research, internal audit respondents from manufacturing companies in Malang City were surveyed. The data used in this study were analyzed using multiple linear regression. According to research findings, internal audit, sound corporate governance, and financial report audit significantly affect the accuracy of financial reports. They lend credence to the notion that internal and financial report audits have a major impact on the caliber of financial reports. On the other hand, the quality of financial reporting does not appear to be much influenced by a strong corporate governance component
Pelatihan Strategi Pemasaran Digital Produk Teh Herbal Seledri Sukarno Himawan Wibisono; As'adi; Ahmad Mukoffi; Yayuk Sulistiyowati
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v3i1.87

Abstract

The era of the Fourth Industrial Revolution demands that Small and Medium Enterprises (SMEs) like Herbal Celery Tea continuously develop and keep up with technological advancements to remain competitive in marketing their products. Digitalization offers significant opportunities for SMEs to expand their consumer reach and facilitate access to Herbal Celery Tea products, making them more widely known and appreciated by the public. However, to compete effectively, the readiness of human resources in utilizing technology is crucial. Limited understanding of technology poses a major challenge for SMEs in operating the available digital tools and determining appropriate marketing strategies to make their products appealing to consumers. The objective of this community service is to provide understanding to SMEs like Herbal Celery Tea regarding digital product marketing strategies and the importance of proper financial reporting for measuring business performance. Consequently, the desired outcome of this community service is the increase in revenue for Herbal Celery Tea SMEs through the effective implementation of digital marketing strategies and improved financial management.
Profitabilitas, likuiditas dan leverage terhadap corporate social responbility (CSR) pada perusahaan terdaftar di BEI Tahun 2017-2020 Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 17 No. 2 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i2.17905

Abstract

This study aims to determine the effect of profitability, liquidity and leverage on corporate social responsibility (CSR) in consumer goods industrial sector companies listed on the IDX in 2017-2020. The research data uses data on consumer goods industrial companies listed on the IDX for the 2017-2020 period. The data analysis technique of this research used multiple linear regression with statistical product and service solutions (SPSS) analysis tool. Profitability research results have no significant positive effect on the disclosure of corporate social responsibility as measured using return on assets (ROA), liquidity has a positive effect on the disclosure of corporate social responsibility (CSR) which is measured using the current ratio (CR) while when measured using the quick ratio (QR) Liquidity has a negative effect on the disclosure of corporate social responsibility. Leverage has no significant positive effect on the disclosure of corporate social responsibility as measured using the debt to asset ratio (DAR).
TRANSFORMASI DIGITAL DAN FINANCIAL TECHNOLOGY TERHADAP PENINGKATAN PENDAPATAN UMKM DIMASA PANDEMI COVID-19 DI KABUPATEN PASURUAN: Transformasi Digital, Financial Technology, Peningkatan Pendapatan UMKM Asadi, Asadi; Sularsih, Hermi
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This research aims to determine the effect of Digital Transformation and Financial Technology on Increasing MSME Income during the Covid-19 Pandemic in Pasuruan Regency. This type of research is a type of quantitative research with a set sample of 400 respondents. Multiple regression analysis test using SPSS. The results of the study show that the Digital Transformation and Financial Technology variables significantly have a positive effect on increasing MSME income during the Covid-19 pandemic.
Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Himawan W, Sukarno; Mukoffi, Ahmad; Armita Hina Marumata, Rambu; Aprilia Dwi Suanti, Riski; Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27229

Abstract

Abstract Study aims to examine the effect of internal control systems and the use of information technology on the value of financial reporting information. This type of research uses a quantitative approach with a total sample of 60 and uses multiple linear regression analysis techniques. The results show that the internal control system and the use of information technology have a positive effect on the value of financial reporting information partially and simultaneously Keywords: Internal Control System, Utilization of Information Technology, Value of Financial Reporting Information
INTEGRITAS LAPORAN KEUANGAN: TINJAUAN TERHADAP PERAN UKURAN KAP, KOMISARIS INDEPENDEN, DAN STRUKTUR TATA KELOLA PERUSAHAAN: Ukuran KAP, Komisaris Independen, Struktur Tata Kelola Perusahaan dan Integritas Laporan Keuangan Mukoffi, Ahmad; As’adi, As’adi; Dina Ekasari, Luh; Himawan Wibisono, Sukarno; Sarlin, Lusia
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This study aims to determine the effect of the variable size of the cap, independent commissioner and corporate governance structure on the integrity of financial statements. The corporate governance structure in this study is measured by institutional ownership, managerial ownership and audit committees. This research is quantitative descriptive. The population in this study are textile and garment companies listed on the Indonesian Stock Exchange for the 2020-2022 period. Purposive Sampling was used in determining the sample in order to obtain a sample of 18 companies that met the criteria. This study uses multiple linear regression analysis. The results showed that the size of the cap, independent commissioners and institutional ownership had a significant effect on the integrity of financial statements, while the audit committee had a negative and significant effect on the integrity of financial statements. Managerial ownership has no significant effect on the integrity of financial statements.
ANALISIS KOMPARATIF : MENGEKSPLORASI DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN: Akuisisi, Kinerja Keuangan, Rasio Keuangan Dina Ekasari, Luh; As’adi, As’adi; Fitria Hayuningtyas, Ruri; Himawan Wibisono, Sukarno
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32584

Abstract

The increasingly fierce competition in the business world requires all companies to survive in every condition and be able to compete with other companies. One of the ways that needs to be done is by making acquisitions. The purpose of this research is to determine the impact of acquisitions on financial performance. In this study using descriptive analysis techniques, namely analysis techniques by collecting data, explaining and analyzing so as to provide information according to the problems faced. The results of the study show that only the current ratio and debt to equity ratio provide changes in the company's financial performance after the acquisition. while the ratio of return on assets and total asset turnover does not change the company's financial performance after the acquisition
Karakteristik wirausaha, modal usaha dan kecanggihan teknologi terhadap kinerja UMKM di masa pandemi Covid-19 Mukoffi, Ahmad; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.12552

Abstract

This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs  
RELASI SOSIAL, PERAN USAHA, SANKSI DAN SISTEM ONLINE TERHADAP KEPATUHAN PAJAK RESTORAN DI MALANG: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran Handayanto, Adrian Junaidar; Wibisono, Sukarno Himawan; Mukoffi, Ahmad; As’adi, As’adi; Sularsih, Hermi; Handayani, Sartina
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

The purpose of this study was to examine the effect of social relations, business roles, sanctions, and online systems on restaurant taxpayer compliance in Malang City. The sample used was 93 taxpayers. Data collection in the study using a questionnaire with multiple linear regression data analysis techniques. The results of the study are social relations, company functions, sanctions, and online systems all have a big impact on restaurant tax compliance in Malang City. Social relations for restaurant taxpayers, both in the form of social support and information sharing, can increase the level of tax compliance. Companies also play an active role in ensuring the tax compliance of restaurant taxpayers. Administrative and criminal sanctions play a major role in increasing restaurant taxpayer compliance. ease of access through online payment methods also plays an important role in increasing tax compliance. In order to improve restaurant tax compliance in Malang City, initiatives that build social interaction, the role of the business world, apply appropriate sanctions, and improve accessibility through online platforms can be developed and implemented.
Co-Authors Agustinus Soemardi Soebagio Agustinus Soemardi Soebagio Ahmad Mukoffi Ahmad Mukoffi, Ahmad Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu Asadi Asadi Dina Ekasari, Luh Fitria Hayuningtyas, Ruri Handayani, Sartina Handayanto, Adrian Junaidar Hermi Sularsih Himawan W, Sukarno Himawan Wibisono, Sukarno Luh Dina Ekasari Roswita Ina Reda Sarlin, Lusia Sukarno Himawan Wibisono Sularsih, Hermi Wibisono, Sukarno Himawan Yayuk Sulistiyowati