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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Otoritas : Jurnal Ilmu Pemerintahan Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Diklat Review : Jurnal manajemen pendidikan dan pelatihan EconBank : Journal Economics and Banking Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) International Journal of Community Service Transekonomika : Akuntansi, Bisnis dan Keuangan KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Dan Bisnis jurnal administrasi politik dan sosial Abdimas Indonesian Journal QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Research of Accounting and Governance Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Education Religion Humanities and Multidiciplinary Advances In Social Humanities Research SENMEA
As’ari, Hasim
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Physics Public Health Social Sciences Other

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PENGARUH AKUNTANBILITAS, TRANSPARASI DAN PARTISIPASI MASYARAKAT TERHADAP PEMBERDAYAAN MASYARAKAT DI DESA KARANGLO KECAMATAN GODEAN Pramudi, Alifa Ilham; As’ari, Hasim
Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora Vol 6 No 2 (2023): Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kaganga.v6i2.7742

Abstract

Village funds, which are a source of income for each village, need to be controlled over their management so that they are right on target and can improve the standard of living of the community. This study aims to determine the effect of Accountability, Transparency, and Community Participation on Community Empowerment in the Management of Village Funds in Karanglo Village, Godean District. Respondents of this study were Village Officials and family heads of the Karanglo Village community, Godean Subdistrict so the results of the sample selection used as the object of research (sample) were 47 respondents. This type of research is quantitative. Data collection methods using survey techniques with questionnaires determining the sample using the Slovin method and purposive sampling. Regression analysis method. The results showed that the variables of accountability, transparency, and community participation had a positive and significant effect on community empowerment. Key words: village funds, accountability, transparency, community participation.
Implementation of Advertising in Kuantan Singingi Regency Sari, Nilam; As’ari, Hasim
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.2852

Abstract

The implementation of advertising in the Kuantan Singingi Regency involves several parties who form collaboration between parties. Organizing advertisements is a medium for promoting/introducing goods or services for entrepreneurs to influence the community in Kuantan Singingi Regency. However, many advertisements installed in Kuantan Singingi Regency still violate the applicable rules/regulations. This research aims to analyze and identify the implementation of advertising in Kuantan Singingi Regency and its obstacles. This research is a type of qualitative research that is descriptive in nature. The theory used in this research is the policy implementation model according to Thomas B. Smith (Syarief, 2019) which has four indicators, namely, idealized policy, target groups, implementing organization, and factors environment. The results of this research show that the implementation of advertising in Kuantan Singingi Regency has not been carried out in accordance with the Kuantan Singingi Regency Regional Regulation Number 5 of 2011 concerning Advertisement Tax and the Regent's Regulation of Kuantan Singingi Regency Number 46 of 2013 concerning Guidelines for the Implementation of Regional Regulation No. 5 of 2011. Obstacles faced faced in implementing this policy is that there are no workshops or technical guidance for implementers, no socialization and lack of awareness from advertising organizers.
The Influence of Profitability, Solvency and Company Age on Audit Report Lag in Mining Sector Companies Listed on the IDX (Period 2020 – 2022) Aryani, Anggi Oktavia; As’ari, Hasim
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.2374

Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of profitability, solvency and company age on audit report lag. The type of data used in this research is secondary data in the form of the company's annual financial report. The research population is mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used purposive sampling, resulting in a total research sample of 30 companies. The research method uses multiple linear regression analysis. The results of this research show that profitability, solvency and company age simultaneously influence audit report lag. Then, partially, solvency and company age have no effect, but profitability has a negative effect on audit report lag. Research findings show that the average audit report lag is 89 days after book closing.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Cahyasari, Monika Weni; As’ari, Hasim
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.
Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan: ( Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ) As’ari, Hasim; Ahmad Pabulo, Azfa Mutiara; Zaman, Badrus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.022 KB) | DOI: 10.29407/jae.v4i3.13133

Abstract

This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.
Zakat Management from a Good Governance Perspective in Siak Regency (Study at the Zakat Collection Unit in Tualang District) Yasmine, Fayza; As’ari, Hasim
QISTINA: Jurnal Multidisiplin Indonesia Vol 3, No 2 (2024): December 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v3i2.4009

Abstract

To assist the government in closing the socio-economic gap in society, Muslims' zakat must be managed professionally as a source of income. society, Muslim zakat must be managed professionally as a potential resource. potential resources. To help manage zakat in the region, BAZNAS Siak Regency has built fourteen Zakat Utilization Units (UPZ). One of the UPZ with a low level of zakat collection is UPZ Tualang sub-district. The amount of zakat distributed and the number of Muslim population are not comparable, as well as the level of zakat collection. population is not comparable, so is the collection rate. If supported by good governance framework, optimal zakat management can be achieved. The purpose of this research is to provide an overview of Zakat Management in Siak Regency based on Good Governance. Management in Siak Regency based on Good Governance, especially in UPZ Tualang District. Tualang. The examination technique used is subjective exploration with a contextual investigation approach using contextual investigation approach by using the hypothesis of Great Administration hypothesis according to the Unified Country Improvement Program (UNDP) in Khairudin, Soewito, and Aminah (2021) which has 9 factors, namely Guidelines Cooperation, Order, Straightforwardness, Responsiveness, Located Agreement, Fair, Convincing and Effective, Responsibility, and Primary Vision. The results of the study concluded that the management of zakat, especially in the Zakat Collection Unit (UPZ) of Tualang District, was not optimal because of the nine principles of good governance, namely the principles of participation, responsiveness and accountability, which found three obstacles, namely low public knowledge about zakat, ineffective socialization, and amil was not focused on managing zakat. Based on the results of this research, it is hoped that the community can more involved in the management of zakat in UPZ Tualang Regency, and the UPZ administrators are expected to be more effective in managing zakat. UPZ administrators are expected to be more effective in carrying out their duties in managing zakat and educating the public about zakat. managing zakat and educating the public about zakat.
Good Environmental Governance dalam Pengelolaan Sampah di Kota Pekanbaru Putri, Selphi Afdayati Dwi; Heriyanto, Meyzi; As’ari, Hasim
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 6 No 4 (2024): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v6i4.1109

Abstract

This research is motivated by the high population growth in Pekanbaru City, Riau Province. This growth has led to various issues, one of which is the daily increase in waste generation. Considering Pekanbaru's limited waste management capacity, a sustainable and environmentally conscious approach is necessary. This study aims to analyze and explore the application of good environmental governance in waste management in Pekanbaru City and to identify the challenges faced. The theoretical framework used is Belbase's good environmental governance theory, which includes seven indicators: rule of law, participation and representation, access to information, transparency and accountability, decentralization, institutions and organizations, and access to justice. The research employs a qualitative approach based on postpositivist philosophy, using data triangulation for data collection. Data analysis in this research involves three stages: data condensation, which is done by selecting key informants; data presentation, which summarizes responses from each informant; and conclusion drawing. The findings indicate that waste management in Pekanbaru City does not yet meet the principles of Good Environmental Governance. The challenges include policy changes, lack of environmental awareness, and the absence of a structured waste management system.
Pengalaman Usaha, Inovasi, Keunggulan Kompetitif Dan Pertumbuhan Penjualan Berdampak Pada Kinerja Keuangan UMKM As’ari, Hasim; Wafa, Zaenal; Airawaty, Diana
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study aimed to determine the effect of business experience, innovation, and competitive advantage on sales growth and the impact of sales growth on the financial performance of MSMEs (Micro, Small, and Medium Enterprises). This type of research is quantitative. The research was conducted in Yogyakarta. The study subjects were MSME business owners, with a total sample of 100 respondents using convenience sampling/incidental sampling techniques. Hypothesis testing using SPSS. Testing of research data using validity tests, reliability tests, classical assumption tests, and t-tests. The results of the study showed that business experience, innovation, and competitive advantage affected sales growth, and sales growth also impacted the financial performance of MSMEs. The results of this finding are very relevant for MSME actors because business is no longer like it used to be, so MSME actors continue to innovate to increase competitive advantages, which are important factors in sales growth. In addition, sales growth is a factor that influences the financial performance of MSMEs
PELATIHAN DAN PENDAMPINGAN PENCATATAN BIAYA PRODUKSI PADA UMKM BAKPIA DI DUSUN SUMBERAGUNG KECAMATAN MOYUDAN Kurniawati, Fahmi Dwi Ayu; As’ari, Hasim
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

UMKM seringkali memiliki masalah dalam berwirasuaha salah satunya seperti ketidakpahaman pengusaha mengenai pentingnya pencatatan biaya produksi yang mempengaruhi laba rugi usaha tersebut, dampaknya mereka tidak melakukan pembukuan secara detail dan melakukan pencampuran antara uang hasil usaha dengan uang pribadi sehingga tidak dapat diketahui seberapa besar laba usaha UMKM tersebut atau bahkan apabila terjadi kerugian. Atas permasalahan tersebut, kegiatan pengabdian masyarakat ini dilakukan agar bertujuan untuk meningkatkan kemampuan manajemen keuangan dengan mengolah pencatatan biaya produksi dalam berwirasuaha pada UMKM di Dusun Sumberagung. Metode pelaksanan yang digunakan adalah analisis observasi, pelatihan dan evaluasi dengan cara penyampaian materi secara langsung. Objek pengabdian ini adalah pengusaha Bakpia Bima dan Bakpia Kiva di Dusun Sumberagung. Atas kegiatan evalusi yang dilakukan, pengusaha UMKM sudah memahami materi mengenai cara pencatatan biaya produksi yang baik dan benar sehingga dapat digunakan secara efektif dan efesien pada UMKM tersebut.
PENGARUH RISK PROFILE TERHADAP MARKET DISCIPLINE Wulandari, Ika; Dwiastuti, Maria Magdalena Pur; As’ari, Hasim; Salka, Elvani Malihatus
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.269

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh risk profile terhadap market discipline pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Risk profile merupakan salah satu indikator penilaian tingkat kesehatan bank, yang terdiri dari risiko kredit, risiko likuiditas dan risiko pasar. Risiko kredit diproksikan dengan menggunakan Non Performing Loan (NPL), risiko likuiditas diproksikan dengan Loan to Deposit Ratio (LDR) dan risiko pasar diproksikan dengan Interest Rate Risk Ratio (IRR). Market discipline diproksikan dengan pertumbuhan deposito. Jenis penelitian adalah penelitian kuantitatif hubungan. Populasi penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 33 perusahaan pada periode 2018-2020. Perusahaan sampel diambil dengan metode purposive sampling. Pengujian dilakukan dengan regresi linear berganda. Uji t dilakukan untuk mengetahui pengaruh antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa NPL berpengaruh negatif terhadap market discipline. LDR berpengaruh negatif terhadap market discipline, sedangkan IRR tidak berpengaruh terhadap market discipline. Kata Kunci : market discipline, risiko kredit, risiko pasar
Co-Authors Abin Suarsa Adianto Adianto Adly, Suci Aristi Ahmad Pabulo, Azfa Mutiara Airawaty, Diana Anggreini, Dea Rinda Anjani, Nurul Aprianingsih, Rista Arif, M. Irfan Aryani, Anggi Oktavia Astari, Eka Saswita Widi Astuti, Junia Atharafli, Fawwas Audita Nuvriasari Badrianto, Risky Badrus Zaman binti Salleh Hudin, Noraine Binti Salleh Hudin, Norlaile Br Purba, Sazkia Johanna Cahyasari, Monika Weni Chaira, Kuntum Cu, Nina Rivan Dila Yahyasari, Sava Eka Purnama Fauzan Rozi, Anief Fauzi Ahmad Muda Febri Yuliani Girsang, Velentina Christina Hadi, Ahmad Hafzana Bedasari Harapan Tua R. F. S Heriyan, Dindi Hery, Heri Mohamat Solikin Ika Wulandari Ikhsan, Masrul Juvira, Besti Korain, Loisa Kurniawati, Fahmi Dwi Ayu Lutfiansyah, Muhamad Aqsal Malau, Ananda Dwi Putri Br Manalu, Damayanti Mardiana, Nila Maria Magdalena Pur Dwiastuti Maulana, Muhamad Reza Arfatul Mazlan, Mazlan Meyzi Heriyanto Nastasya, Mutiara Nilam Sari Ningrum, Elvira Dwi Nur Laila Meilani Ontolay, Chelsea Falensia Pakpahan, Ade Putra Peratiwi, Sonia Juwita Prameswari, Ulan Pramudi, Alifa Ilham Purba, Nuraina Putri, Selphi Afdayati Dwi Putri, Septi Riana Putri, Sri Rabbani, Diva Sayyidina Rabiatul Adawiyah Rahmadhani, Dira Raja, Dahobert Lumban Ramadhani, Nur Ramadhani, Zakia Riza, Fahru Rusydiana, Naila Salka, Elvani Malihatus Seno Andri Setyaningsih, Rika Shelawati, Ernita Siagian, Mutiara Sani Siburian, Alfina Damayanti Sihombing, Kristya B C Sijabat, Yusni Laura Sitompul, Agustri Afrianto Situmeang, Von Braun Situmorang, Patrio Sujianto Sujianto Supriansyah, Supriansyah Susanti, Delpi Syahreza, Lucky Utami, Tania Putri Wafa, Zaenal Yasmine, Fayza Yulia, Dinda Zaydi, Muhammad Ziada, Salwa Zurima, Nur Maharani