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Analisis Laporan Arus Kas Pada Pemerintah Kabupaten Demak Tahun Anggaran 2008-2009 (Jurusan Akuntansi, Politeknik Negeri Semarang), Ema Giyan Subekti, Mohamad Hasanudin
Teknis Vol 9, No 1 (2014): TEKNIS, April 2014
Publisher : Teknis

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

The purpose of analyzing this is to analyze Cash Flow Statement at Pemerintah Kabupaten Demak for fiscal year 2008-2009 with using the growth of cash flow analysis and free cash flow analysis. The collection of data derived from Dinas Pengelolaan Keuangan dan Kekayaan Daerah in Pemerintah Kabupaten Demak that is by interview and literature study. Writing method used is the method of data description and exposition. Description Of the method used to find a general overview of Pemerintah Kabupaten Demak and Dinas Pengelolaan Keuangan dan Kekayaan Daerah, while the method of Exposition in the writing of data is to analyze the cash flow statement of the fiscal Year 2008-2009 in Pemerintah Kabupaten Demak. The results show that the growth of cash flow for each of the exiting cash flow activity in Cash Flow Statement at Pemerintah Kabupaten Demak is have good performance of cash financial, where as calculation of free cash flow is produce that have increase in financial performance on year 2009 than in year 2008.Keywords: Cash Flow Statement, Cash Flow Growth Analysis, and Free Cash Flow Analysis.

Model Development of Accounting Internship Efforts in Dealing Industrial Revolution 4.0 Hasanudin, Mohamad; Budiyono, Iwan; Asrori, Mohamad
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22758

This study aims to develop a model of an internship in the accounting department of Polines in order to achieve competence level KKNI and SKKNI. The basic of this model development is based on the purpose of the Polines Accounting Department interns, students and Company. This research can be categorized as research and development. The data in this study using quantitative and qualitative data such as advice and inputs provided by the students, supervising internships and companies. Quantitative and qualitative data using a questionnaire to assess the feasibility of the proposed model of apprenticeship. The next stage is the development of the model, at this stage derived from theoretical models that sought input from stakeholders through the FGD. The last stage is the implementation of the model is limited. The subjects were 43 students taking internships, industrial 5 and 20 people from higher education institutions. The object of research is the implementation of the accounting department intern program which will be reviewed by: monitoring the implementation of the internship, the duration of the apprenticeship, internship mentor in the field, the suitability of the curriculum to the needs of the world of work, and the skills of students. The results showed that the aspects that need to be improved is the design of the curriculum, internships and assessment management. Results of the model development internship in the Polines accounting department consisting of: (1) model of apprenticeship curriculum development; (2) the management model of apprenticeship; (3) implementing structural model of apprenticeship; (4) models and assessment procedures intern and (5) Industrial Attachment guide.

Model Development of Accounting Internship Efforts in Dealing Industrial Revolution 4.0 Hasanudin, Mohamad; Budiyono, Iwan; Asrori, Mohamad
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22758

This study aims to develop a model of an internship in the accounting department of Polines in order to achieve competence level KKNI and SKKNI. The basic of this model development is based on the purpose of the Polines Accounting Department interns, students and Company. This research can be categorized as research and development. The data in this study using quantitative and qualitative data such as advice and inputs provided by the students, supervising internships and companies. Quantitative and qualitative data using a questionnaire to assess the feasibility of the proposed model of apprenticeship. The next stage is the development of the model, at this stage derived from theoretical models that sought input from stakeholders through the FGD. The last stage is the implementation of the model is limited. The subjects were 43 students taking internships, industrial 5 and 20 people from higher education institutions. The object of research is the implementation of the accounting department intern program which will be reviewed by: monitoring the implementation of the internship, the duration of the apprenticeship, internship mentor in the field, the suitability of the curriculum to the needs of the world of work, and the skills of students. The results showed that the aspects that need to be improved is the design of the curriculum, internships and assessment management. Results of the model development internship in the Polines accounting department consisting of: (1) model of apprenticeship curriculum development; (2) the management model of apprenticeship; (3) implementing structural model of apprenticeship; (4) models and assessment procedures intern and (5) Industrial Attachment guide.

Build A Web-Based E-Commerce Information System Using Content Management System (CMA) at Djuwariyah Accountant Service Office Rafi Ardo; Mohamad Hasanudin; Afiat Sadida; Musyafa Al Farizi Farizi
Ilomata International Journal of Management Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

The purpose of this research is to design and build a web-based e-commerce information system using a Content Management System (CMS) that can provide informative information, make transactions online, and expand market coverage. The system is built using CMS WordPress. The method used in system development is a prototype method with the system modeling language used is Unified Modelling Language (UML). The results obtained are a web company that provides informative information about the company profile and can conduct online service orders transactions.Keywords: Office of accountant Services, E-Commerce, CMS, prototype

The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang Nadzifah Sabila Husna; Mohamad Hasanudin; Musyafa Al Farizi Farizi
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Hotel XY Semarang is a star hotel that provides various services and facilities, so it is necessary to increase cost efficiency without reducing the value provided to customers. This study aims to analyze the cost efficiency of activities by applying the Activity-Based Management method using accurate cost information to reduce non-value-added activities. This study uses a quantitative descriptive method. The data were collected through observation, interviews, and documentation. This study first calculated the room rental cost using Activity-Based Costing, then calculated the value of cost efficiency with the Activity-Based Management method and tested the hypothesis to determine whether there is a significant difference after the implementation of Activity Based Management. The results showed that Hotel XY Semarang still calculates room rental costs using the traditional method. After implementing the Activity Based Costing method, the results show the difference in under costing in the President Suite room types and over costing in the Deluxe Room, Junior Suite, and Executive Suite room types. The implementation of Activity Based Management can reduce costs by Rp. 734.526.570 or increase cost efficiency by 7.91% of the total cost of Rp. 9.287.146.443.

The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang Nadzifah Sabila Husna; Mohamad Hasanudin; Musyafa Al Farizi Farizi
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v3i2.444

Hotel XY Semarang is a star hotel that provides various services and facilities, so it is necessary to increase cost efficiency without reducing the value provided to customers. This study aims to analyze the cost efficiency of activities by applying the Activity-Based Management method using accurate cost information to reduce non-value-added activities. This study uses a quantitative descriptive method. The data were collected through observation, interviews, and documentation. This study first calculated the room rental cost using Activity-Based Costing, then calculated the value of cost efficiency with the Activity-Based Management method and tested the hypothesis to determine whether there is a significant difference after the implementation of Activity Based Management. The results showed that Hotel XY Semarang still calculates room rental costs using the traditional method. After implementing the Activity Based Costing method, the results show the difference in under costing in the President Suite room types and over costing in the Deluxe Room, Junior Suite, and Executive Suite room types. The implementation of Activity Based Management can reduce costs by Rp. 734.526.570 or increase cost efficiency by 7.91% of the total cost of Rp. 9.287.146.443.

Build A Web-Based E-Commerce Information System Using Content Management System (CMA) at Djuwariyah Accountant Service Office Rafi Ardo; Mohamad Hasanudin; Afiat Sadida; Musyafa Al Farizi Farizi
Ilomata International Journal of Management Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v1i2.54

The purpose of this research is to design and build a web-based e-commerce information system using a Content Management System (CMS) that can provide informative information, make transactions online, and expand market coverage. The system is built using CMS WordPress. The method used in system development is a prototype method with the system modeling language used is Unified Modelling Language (UML). The results obtained are a web company that provides informative information about the company profile and can conduct online service orders transactions.Keywords: Office of accountant Services, E-Commerce, CMS, prototype

PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19 Mohamad Hasanudin; Ardian Widiarto; Alvianita Gunawan Putri; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4573

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivate

PENGARUH STRATEGI BISNIS TERHADAP INOVASI PRODUK UMKM DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Widiarto, Ardian; Rusniti, Rusniti; Hasanudin, Mohamad; Kusuma, Septian Yudha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.94

This study aims to determine the effect of business strategies carried out by food processing MSMEs in Semarang City on product innovation where environmental management accounting plays a role as an intervening variable. Environmental management accounting provides environmental cost information that can support decision-making related to environmental management. Determining the right business strategy can spur MSMEs to increase competitiveness through product innovation. Business strategies that consider ecological sustainability are an interesting issue today. Business strategies that prioritize environmental preservation will trigger product innovation that is highly competitive both nationally and internationally. The research method used is quantitative. This study uses a purposive sampling technique with criteria and considerations to determine the sample. Data collection was carried out by distributing questionnaires to food processing MSMEs in Semarang City and the final result was 100 respondents. SmartPLS 3 was used as a research instrument test tool. The results obtained are that Environmental Management Accounting plays a role in mediating the influence of Business Strategy on Product Innovation in a positive or strengthening direction

Impact of Risk Management on Financial Performance : Moderating Role of GCG Self-Assessment Antika Yusnia; Mohamad Hasanudin; Kenneth Pinandhito
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.600

This study uses GCG self-assessment as a moderating variable to investigate how risk management, in particular operational, credit, and liquidity risk, affects financial performance. utilizing secondary and quantitative data from the websites of the Financial Services Authority (OJK) and each Rural Bank (BPR) for the 2019–2023 timeframe. Purposive sampling was the approach utilized to acquire the study's sample. There are 17 rural banks included in the sample size. The Structural Equation Modeling (SEM) approach and the SmartPLS 3.2.9 analysis tool are used in research data processing. The findings of the study demonstrate that operational risk significantly and negatively impacts financial performance. Liquidity risk has a positive but not significant effect on financial performance, while credit risk has a negative impact. This study also discovered that while GCG self-assessment was able to moderate the association between credit risk and financial performance, it was unable to moderate the relationship between financial performance and operational risk or liquidity risk.

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