Article Per Year (5 Year)
p-Index From 2021 - 2026
2.46
P-Index
This Author published in this journals
All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Sains & Teknologi Modifikasi Cuaca Jurnal ABDINUS : Jurnal Pengabdian Nusantara Journal of Management - Small and Medium Enterprises (SME's) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Indonesian Collaboration Journal of Community Services (ICJCS) LAWSUIT JURNAL PERPAJAKAN National Conference on Applied Business, Education & Technology (NCABET) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Bina Bangsa International Journal of Business and Management FisiPublik: Jurnal Ilmu Sosial dan Politik
Mohamad Husni, Mohamad
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
EFFORTS TO STRENGTHEN THE HUMAN CAPACITY OF CAKE UMKM THROUGH MANAGERIAL EDUCATION AND PRACTICAL ACCOUNTING BASED ON AN INTERACTIVE MODULE IN SERANG DISTRICT BANTEN Afriani, Raden Irna; Yuliah, Yuliah; Puspa, Rani; Permana, Angrian; Husni, Mohamad; Khodijah, Ina; Octavitri, Yollanda
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.208

Abstract

This community service activity aims to strengthen the human resource capacity of cake MSMEs in Serang Regency, Banten through practical managerial and accounting education based on interactive modules. This training was held in February 2025 and involved MSME players who previously had limited knowledge in business management and accounting. The method used is interactive module-based training which includes material on business management, financial planning and simple accounting records. Evaluation results show significant improvements in managerial understanding, accounting skills, and application of acquired knowledge in their businesses. Before the training, participants had limited basic knowledge, but after the training, the majority of participants were able to manage business finances in a more structured and systematic manner. The increase in participant satisfaction with the training was also very high. This activity succeeded in increasing the capacity of MSME players to be more efficient in managing their businesses, which is expected to increase the competitiveness of MSMEs in the area.
SOSIALISASI UMKM NAIK KELAS INOVASI DAN KOLABORASI MENUJU PASAR GLOBAL DESA BABAKAN LOR KECAMATAN CIKEDAL KABUOATEN PANDEGLANG Husni, Mohamad; Azlansyah, Muhammad Noor; Astuti, Angggun Wahyu Dwi; Putri, Nabila Herlina; Wibowo, Aben Tri; Sumarni, Jelia; Salma, Qanitah; Naman, Naman; Maulana, Aqmal
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i2.208

Abstract

This community service activity was carried out in Babakan Lor Village, Cikedal District, Pandeglang Regency, with the aim of enhancing the capacity of MSME actors in facing global market challenges. The main focus is on the development of local flagship products, namely coconut pudding and emping, through an approach of innovation and collaboration. The socialization and training provided include enhancing understanding of the importance of product innovation, digital marketing strategies, modern packaging, and business legality as prerequisites for entering the export market. The results of the activities show an increase in knowledge, motivation, and collaborative spirit among MSME actors, marked by the formation of working groups and follow-up plans. This activity proves that education-based empowerment and multi-party synergy can be an effective strategy in encouraging village SMEs to level up and become competitive on a global scale.
EKSISTENSI AKUNTAN DALAM PERUSAHAAN HINGGA KONTRIBUSI KE EKONOMI di ERA REVOLUSI INDUSTRI 4.0 DAN SOCIETY 5.0 Rustandi, Tata; Husni, Mohamad
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.139

Abstract

The purpose of this study is to look at the direction and strategic position of an accountant and the contribution of an accountant to the economy during the industrial revolution 4.0 and society 5.0, these changes can be a threat or opportunity for the position of an accountant in a corporation, many studies state that 47% of jobs are directly will be automated, including accountants, all of this is from the development of a technology that directly underlies the industrial revolution 4.0 and society 5.0. in the East Serang industrial area, furthermore the results of this study confirm that an accountant will get a strategic position in the corporation and the economy in the era of industrial revolution 4.0 and society 5.0 by: 1. digitizing capabilities in scientific development his. 2. Implement new technology on an ongoing basis. 3. The competency base has begun to shift from a national basis to an international basis. 4. Respond to changes in technology, both industrial technology and business technology. 5. Human-digital skills have become a learning curriculum for all educational institutions
PEMBERDAYAAN EKONOMI KELUARGA MELALUI PELATIHAN KEWIRAUSAHAAN UNTUK WALI SISWA MTS. NEGERI 1 SERANG Rustandi, Tata; Samsinar, Ade; Permatasari, Diah; Amyati, Amyati; Husni, Mohamad
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 2 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i2.169

Abstract

Entrepreneurship training for guardians of students at MTs. Negeri 1 Serang aims to strengthen the family economy through increasing knowledge and skills in entrepreneurship. This activity was carried out on May 11 2024 involving active participation from participants. The structured and systematic implementation method includes theory and practical sessions to provide an in-depth understanding of the concepts of entrepreneurship, business management and marketing. Participant evaluations showed a significant increase in entrepreneurial understanding and skills after attending the training. Apart from that, this activity also facilitates the formation of networks and collaboration between participants, which is expected to provide continuous support in developing their businesses. Planned follow-up will be carried out to ensure that the positive impact of this training is sustainable in the long term
Analysis of Income Tax Revenue After Application of Single Tariff on Income Tax Payable and Its Contribution to Tax Revenue Noviyanti, Noviyanti; Husni, Mohamad
Bina Bangsa International Journal of Business and Management Vol. 1 No. 2 (2021): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v1i2.14

Abstract

The purpose of this study is to analyze the tax revenue of 2013, 2015 and 2017 that did not reach the target of tax revenue and know its contribution to tax revenue for APBN and know the amount of tax payable or tax expense paid after the application of 25% single rate to the corporate taxpayer. This research method is qualitative research method by using secondary data of tang come from financial report of the manufacturing company of chemical sub-sector from Indonesia Stock Exchange (IDX). Percentage of tax target achievement that did not meet the target in 2013, 2015 and 2017 caused by several things. The tax deductions paid due to several things typically occur due to fixed and time differences in the financial statements
THE INFLUENCE OF BUDGET TARGET CLARITY AND ACCOUNTING CONTROL ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES WITH REPORTING SYSTEM AS A MEDIATING VARIABLE Maharani, Silvia; Husni, Mohamad; Anggriawan, Muhammad Angga; Sari, Gema Ika
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.425

Abstract

This study explores the influence of budget target clarity and accounting controls on government agency performance accountability, with the reporting system as a mediating variable, particularly in the Serang City Government. The purpose of this study is to identify the direct and indirect influences of these variables on government agency performance accountability, with the reporting system serving as a mediating variable. The method used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with a quantitative approach, involving 76 respondents from various OPDs in the Serang City Government. The results of the study indicate that budget target clarity has a positive and significant influence on the reporting system (β = 0.646; t = 6.811; p = 0.000), and affects government agency performance accountability (β = 0.236; t = 2.476; p = 0.014). Accounting control has a significant positive effect on the reporting system (β=0.323; t=3.309; p=0.001), and affects the accountability of government agency performance (β=0.135; t=2.189; p=0.029). The reporting system itself has a positive and significant effect on government agency performance accountability (β = 0.634; t = 5.817; p = 0.000). In addition, clarity of budget targets and accounting controls has a significant effect on government agency performance accountability through the reporting system, with coefficient values β = 0.410 (t = 4.042; p = 0.008) and β = 0.205 (t = 3.340; p = 0.001). This study provides important insights for improving accountability for government agency performance in the Serang City Government by emphasizing the importance of clarity in budget targets and adequate accounting controls. Thus, efforts to improve these two aspects, supported by a reliable reporting system, can significantly improve the quality of accountability and transparency of government agency performance.
Kesiapan Pemerintah Daerah dalam Menerapkan Smart Budgeting dan Smart Spending ( Studi Kasus Pemerintah Provinsi Banten ) Husni, Mohamad; Idayu , Riyanthi; Komarudin, Mochamad Fahru; Permatasari , Diah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11517

Abstract

Penelitian ini bertujuan menganalisis kesiapan Pemerintah Provinsi Banten dalam mengimplementasikan smart budgeting dan smart spending sebagai bagian dari transformasi digital pengelolaan keuangan daerah. Evaluasi dilakukan dengan menelaah aspek sumber daya manusia, kesiapan teknologi informasi, tekanan regulasi, dan nilai publik sebagai indikator keberhasilan penerapan sistem digital seperti e-planning, e-budgeting, dan e-reporting. Temuan menunjukkan bahwa kapasitas sumber daya manusia menjadi faktor fundamental dalam mendukung integrasi teknologi, sejalan dengan perlunya koordinasi antardinas dan dukungan politik dari pimpinan daerah. Selain itu, kesiapan regulasi dan kebijakan internal terbukti memainkan peran signifikan dalam memastikan efektivitas inovasi digital, terutama terkait keberlanjutan penggunaan SIMRAL sebagai sistem terpadu Pemerintah Provinsi Banten. Dari perspektif kapabilitas organisasi, investasi pada pelatihan dan penguatan literasi digital menjadi pendorong utama adaptasi terhadap teknologi baru. Sementara itu, pendekatan nilai publik menegaskan bahwa digitalisasi pengelolaan anggaran harus diarahkan pada peningkatan kualitas layanan, transparansi, dan partisipasi masyarakat. Secara keseluruhan, penelitian ini menyimpulkan bahwa keberhasilan implementasi smart budgeting dan smart spending di Provinsi Banten sangat ditentukan oleh sinergi antara kesiapan teknis, kelembagaan, sumber daya manusia, dan orientasi pada penciptaan nilai publik
UPAYA PEMERINTAH DESA MENDORONG PARTISIPASI MASYARAKAT DALAM MEMBANGUN DESA NGAYAU KECAMATAN MUARA BENGKAL KABUPATEN KUTAI TIMUR makarno, muhammad kasim; husni, mohamad; suryani, suryani
FisiPublik: Jurnal Ilmu Sosial dan Politik Vol. 1 No. 2 (2016): November
Publisher : Social and Political Sciences Faculty, Widya Gama Mahakam Samarinda University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/fpb.v1i2.15

Abstract

Desa sebagai ujung tombak pembangunan masyarakat perlu untuk terus dikembangkan. Salah satunya dengan meningkatkan partisipasi masyarakat, karena pembangunan tersebut akan dinikmati oleh masyarakat tersebut. Penelitian ini bertujuan untuk memperoleh informasi lebih dalam mengenai  Upaya Pemerintah Desa Mendorong Partisipasi Masyarakat Dalam Membangun Desa Ngayau Kecamatan Muara Bengkal Kabupaten Kutai Timur. Dengan menggunakan penelitian kualitatif deskriptif.Dengan berfokus pada Melakukan kegiatan pembinaaan kepada masyarakat, Melakukan kegiatan pembangunan melibatkan masayarakat, Melakukan kegiatan musrenbang melibatkan masyarakat, Melibatkan masyarakat dalam pelestarian kesenian tradisional. Adapun Faktor pendukung dan sekaligus faktor kekuatan upaya pemerintah Desa mendorong partisipasi masyarakat dalam membangun Desa adalah hal ini disebutkan dalam Undang-undang Nomor 6 Tahun 2014 tentang Desa. Didalam melakukan pembinaan seharusnya pemerintah Desa melibatkan seluruh masyarakat khususnya pemuda agar SDM Desa Ngayau bisa baik dan meningkat. Pelibatan masyarakat didalam pembangunan Desa, pemerintah seharus mensosialisasikan tentang pentingnya pelibatan masayarakat didalam pembangunan desa dengan gotong royong. Keterlibatan masyarakat didalam musawarah perencanaan pembangunan sangat kurang, pemerintah Desa seharusnya memberikan kesempatan masayarakat untuk ikut serta dan menyampaikan aspirasinya sendiri. Pemerintah Desa melalui Tokoh Adat harus mensosialisasikan lagi tentang pentingnya mengembangkan dan melestarikan kesenian tradisional.
PERAN KEPEMIMPINAN KEPALA DESA DALAM PEMBANGUNAN FISIK DI DESA PA’ PAYAK KECAMATAN KRAYAN KABUPATEN NUNUKAN husni, mohamad; wildesen, juli
FisiPublik: Jurnal Ilmu Sosial dan Politik Vol. 1 No. 2 (2016): November
Publisher : Social and Political Sciences Faculty, Widya Gama Mahakam Samarinda University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/fpb.v1i2.17

Abstract

Penelitian ini membahas tentang Peran Kepemimpinan Kepala Desa dalam Pembangunan   Fisik   di   Desa,   kemampuan   Kepala   Desa   sebagai   Fasilitator, Mediator   dan   Motivator   dalam   meningkatkan   pembangunan   desa   di   Desa Pa’Payak berjalan baik, menyelenggarakan pemerintahan desa yang sesuai dengan aspirsai  masyarakat,  serta  peningkatan  pembangunan  yang  selalu  berorientasi kepada  kepentingan  umum  dan  bekerja  sama  dengan pihak  Pemerintah  untuk memperlancar dan mempercepat pembangunan desa.Penelitian ini  dilaksanakan  di  Desa  Pa’Payak.  Jenis  penelitian  yang digunakan  adalah  penelitian  kualitatif,  yaitu  penelitian  yang  dilakukan  pada kondisi  obyek  yang  alami,  data  yang  dihasilkan  bersifat  deskriptif  dan  analisis data  dilakukan  secara  induktif.  Pengumpulan  data  dilakukan  dengan  penelitian Wawancara,   Observasi,   dan   Dokumentasi.   Untuk   menentukan   informasi dilakukan dengan metode snowball sampling.Temuan  dari  penelitian  ini  bahwa  Peran  Kepemimpinan  Kepala  Desa Dalam  Pembangunan  Fisik  Di  Desa  Pa’Payak  Kecamatan  Krayan  Kabupaten Nunukan  adalah  Peran  Kepala  Desa  sebagai Fasilitator,  Mediator  dan  sebagai Motivator  dalam  pembangunan  fisik.  Kepala  Desa  telah  melaksanakan  tugas  dan fungsinya  hanya  saja  dalam  melaksanakan  perannya  terdapat  beberapa  kendala sehingga perlu  dicarikan  jalan  keluarnya  agar  pembangunan  yang  ada  di  Desa Pa’Payak  sesuai  dengan  aspirsai  masyarakat,  serta  peningkatan  pembangunanyang selalu beorientasi kepada kepentingan umum.
Peran Kepemimpinan Kepala Desa dalam pembangunan Fisik Di Desa Pa’ Payak kecamatan Krayan Kabupaten Nunukan Provinsi Kalimantan Utara arifin, m z; husni, mohamad; wildesen, juli
FisiPublik: Jurnal Ilmu Sosial dan Politik Vol. 2 No. 1 (2017): May
Publisher : Social and Political Sciences Faculty, Widya Gama Mahakam Samarinda University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/fpb.v2i1.18

Abstract

Peran Kepemimpinan Kepala Desa dalam Pembangunan Fisik di Desa serta kemampuan Kepala Desa sebagai Fasilitator, Mediator dan Motivator dalam meningkatkan pembangunan desa di Desa Pa’Payak menjadi tuntutan masyarakat. Sehingga diharapkan penyelenggaraan pemerintahan desa dapat sesuai dengan aspirasi masyarakat, serta peningkatan pembangunan yang selalu berorientasi kepada kepentingan umum dan bekerja sama dengan pihak Pemerintah untuk memperlancar dan mempercepat pembangunan desa.Jenis penelitian yang digunakan adalah penelitian kualitatif, bersifat deskriptif dengan analisis data secara induktif. Pengumpulan data dilakukan dengan penelitian Wawancara, Observasi, dan Dokumentasi. Untuk menentukan informasi dilakukan dengan metode snowball sampling. Temuan dari penelitian ini bahwa Peran Kepemimpinan Kepala Desa Dalam Pembangunan Fisik Di Desa Pa’Payak Kecamatan Krayan Kabupaten Nunukan adalah Peran Kepala Desa sebagai Fasilitator, Mediator dan sebagai Motivator dalam pembangunan fisik. Kepala Desa telah melaksanakan tugas dan fungsinya hanya saja dalam melaksanakan perannya terdapat beberapa kendala sehingga perlu dicarikan jalan keluarnya agar pembangunan yang ada di Desa Pa’Payak sesuai dengan aspirasi masyarakat, serta peningkatan pembangunan yang selalu beorientasi kepada kepentingan umum.
Co-Authors Agustina, Melly Akmila, Dina Amalia, Desta Melani Aminah, Mimih Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian Anton Nasrullah, Anton Arifin, M Z Astuti, Angggun Wahyu Dwi Azlansyah, Muhammad Noor Dahlia, Fissilmi Dhaifulah, Adhiya Fauzan Diah Permatasari, Diah Dini Martinda Lestari Eddy Hermawan Evi Dora Sembiring Hidayat, Chaerul Idayu , Riyanthi Idayu, Riyanthi Irawan, Tomi Irfan Indriyanto, Irfan Izati, Siti Salma Nur Khodijah, Ina Komarudin, Mochamad Fahru Luthviah, Shiva Durrotu Mahally Kudsy, Mahally Maharani, Silvia makarno, muhammad kasim Mardiana, Rani Maulana, Aqmal Naman, Naman Nani Rohaeni, Nani Novi Handayani Noviyanti Noviyanti, Noviyanti Nur Wahyuni Nurkhasanah, Siva Aprilia Nurlelah Nurlelah, Nurlelah Paamudiaspuri, Aski Atsriya Permatasari , Diah Puspa, Rani Putri, Nabila Herlina Putri, Rindi Dwi Raden Irna Afriani Rahmadani, Kurniati Rahmawati, Pebi Amanda Ratu Yustika Rini Rustandi, Tata Salma, Qanitah Samsinar, Ade Sari, Gema Ika Satyo Nuryanto, Satyo Setianti, Selda Sri Adi Widodo Suherman Arifin Sumarni, Jelia Suryani Suryani Susi Susanti Tejaarief, Billy Trihandriyanto, Nova Ujang Hibar Umalihayati Umalihayati Umayah, Umi Kulsum Wibowo, Aben Tri wildesen, juli Yollanda Octavitri Yuliah, Yuliah Zulkifli, Said