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All Journal Dharma Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) International Journal of Economics, Commerce, and Management Jurnal Pelayanan Masyarakat Pemberdayaan Masyarakat: Jurnal Aksi Sosial
M.Masrukhan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pemberian Pembiayaan Muràbahah Terhadap Pemberdayaan Usaha Kecil: Studi Kasus di Baitul Mall Wa Tamwil (BMT) Maunah Kabupaten Tegal. M.Masrukhan; Setya Pramono
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): 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.v1i3.123

Abstract

Empowerment is basically a process that is run with the full awareness and preparation of the parties to increase the capacity and capability of the community in developing and helping themselves to the good state. Target awareness here is a small business, because most of them can not empower their business due to the difficulty of obtaining additional capital. BMT Maunah Tegal is one of the institutions supporting economic activity is shown to support the community and small businesses by presenting a variety of financing, one of which is murabahah. The purpose of this study was to describe the Murabaha financing and small business pemberdyaan performed at Baitul Mall wa Tamwil Maunah Tegal and determine the effect of Murabaha financing to small business empowerment. The method used in this study is a quantitative method, technique of data collection through questionnaires addressed to the respondent customers Baitul Mall wa Tamwil Maunah Tegal, and to study the documentation. Samples from the Baitul Mall Customer wa Tamwil Maunah Tegal by 69 respondents. Based on the survey results revealed that with df = ttable n-2, 69-2 = 67 finished ttable test of df 67 is 67 = 2292. T say if the significant value of t <t table so that H0 is rejected and H1 is accepted, whereas if t count> t table then H1 is accepted and H0 is rejected, so it can be concluded that the value of t (4364) and ttable of attachment (2292) then t count> t table so that H1 is accepted and H0 is rejected, thus meaning that the granting murabaha financing has significant influence to empower small businesses.
PERLAKUAN AKUNTANSI GOODWILL DALAM PENGGABUNGAN USAHA : TINJAUAN TEORITIS DAN IMPLEMENTASI DI INDONESIA Sa’diyah, Sa’diyah; Melinda Indri Setyawati; M.Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i2.6901

Abstract

Goodwill merupakan salah satu elemen yang sering muncul dalam penggabungan usaha, terutama ketika suatu entitas mengakuisisi perusahaan lain dengan nilai yang lebih tinggi daripada nilai wajar aset bersih yang diakuisisi. Goodwill mencerminkan aset tidak berwujud yang meliputi reputasi perusahaan, hubungan pelanggan, serta keunggulan operasional. Di Indonesia, perlakuan akuntansi goodwill diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 22 yang sejalan dengan International Financial Reporting Standards (IFRS) 3. PSAK 22 mengharuskan goodwill diakui sebagai aset yang tidak diamortisasi namun diuji penurunan nilainya secara berkala. Penelitian ini bertujuan untuk mengkaji tinjauan teoritis terkait perlakuan akuntansi goodwill serta mengevaluasi implementasinya dalam praktik penggabungan usaha di Indonesia. Penelitian ini menggunakan metode studi pustaka dengan mengacu pada berbagai literatur dan laporan keuangan perusahaan yang terlibat dalam penggabungan usaha. Hasil penelitian menunjukkan bahwa meskipun PSAK 22 telah diadopsi, implementasinya masih menghadapi berbagai tantangan, seperti kesulitan dalam menentukan nilai wajar goodwill serta potensi manipulasi nilai goodwill dalam laporan keuangan. Dengan demikian, penelitian ini diharapkan dapat memberikan panduan bagi praktisi akuntansi sert
PENGARUH JOINT VENTURE TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI PADA PT AKR CORPORINDO Ishmatun Aulia Farkhani; Eva Fahma Nurlaeliyah; Prasettio Oktariadi Rizki; M.Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i1.8654

Abstract

Penelitian ini bertujuan untuk menganalisis dampak joint venture terhadap kinerja keuangan PT AKR Corporindo. Menggunakan pendekatan kuantitatif, data dikumpulkan dari laporan keuangan periode 2015–2020. Variabel independen mencakup jumlah dan durasi joint venture, sedangkan variabel dependen adalah ROA, ROE, dan profit margin. Hasil penelitian menunjukkan bahwa joint venture memiliki pengaruh positif yang signifikan terhadap peningkatan ROA dan profit margin, tetapi berdampak negatif pada ROE akibat peningkatan struktur modal. Temuan ini penting bagi manajer dalam mengelola kolaborasi bisnis secara efektif.
ANALISIS AKUISISI SAHAM TERHADAP PERUSAHAAN F DAN B STUDI KASUS PADA PT INDOFOOD CBP DAN PINEHILL COMPANY LIMITED Fitri Ramadhani; M. Fadhlan Rohmani; M.Masrukhan
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 1 (2024): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i1.2716

Abstract

One tactic frequently employed by businesses to broaden their market, boost their competitiveness, and enhance operational effectiveness is stock purchase. Acquisitions can give food and beverage (F&B) businesses direct access to the target company's clientele, manufacturing capacity, and distribution network. This research especially looks at the acquisition of Pinehill firm Limited, a global F&B firm, by PT Indofood CBP Sukses Makmur Tbk (ICBP). Pinehill has a reasonably large network, particularly in the Middle East and Africa, whereas ICBP, a member of the Indofood group, is regarded as one of the leading players in Indonesia's food and beverage business. The findings demonstrate how the purchase of Pinehill greatly boosts ICBP's earnings and opens up new markets in Asia, Africa, and the Middle East. Short-term profitability is impacted by the increased financial load that comes with taking on more long-term debt to finance acquisitions.
STRATEGI PROMOSI UMKM DALAM MEMBANGUN BRAND AWARENESS : (Studi Kasus Jogja T-Shirt Omah Oblong) M.Masrukhan; Pratama, Anggresta Putri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i5.11303

Abstract

Penelitian ini bertujuan untuk menganalisis strategi promosi yang diterapkan oleh UMKM (Usaha Mikro, Kecil, dan Menengah) dalam meningkatkan daya saing dan memperluas pasar. UMKM memiliki peran penting dalam perekonomian, namun seringkali mengalami tantangan dalam hal promosi produk dan layanan. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam kepada pelaku UMKM di berbagai sektor, serta analisis dokumentasi terkait strategi promosi yang telah diterapkan dan menekankan bahwa untuk meningkatkan daya saing, UMKM perlu mengadopsi pendekatan promosi yang inovatif dan adaptif terhadap perubahan tren pasar. Rekomendasi disampaikan untuk pelatihan dan pendampingan bagi pelaku UMKM agar mereka dapat memanfaatkan peluang yang ada dalam strategi promosi digital dan tradisional.Hasil penelitian menunjukkan bahwa sebagian besar UMKM mengandalkan promosi secara langsung melalui media sosial, word of mouth, dan partisipasi dalam bazar atau pameran. Namun, masih banyak UMKM yang belum memanfaatkan teknologi digital secara optimal. Penelitian ini menyarankan agar UMKM lebih memanfaatkan platform digital dan memperkuat hubungan dengan pelanggan untuk memperluas jangkauan pasar. Peningkatan pemahaman tentang strategi promosi yang efektif diharapkan dapat meningkatkan keberlanjutan dan daya saing UMKM di pasar lokal maupun global.
EFEKTIVITAS PENGELOLAAN SDM TERHADAP KINERJA PRODUKSI PADA UMKM BAKPIA WONG KERATON DI YOGYAKARTA M.Masrukhan; Maulidiyah, Isnaeni Zahrotun
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i6.11421

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan sumber daya manusia (SDM) terhadap kinerja produksi pada UMKM Bakpia Wong Keraton di Yogyakarta. Variabel pengelolaan SDM meliputi pelatihan, motivasi kerja, komunikasi internal, dan kepemimpinan, sementara kinerja produksi mencakup volume produksi, kualitas produk, penjualan, dan kepuasan pelanggan. Pendekatan deskriptif kuantitatif digunakan dalam penelitian ini dengan data primer diperoleh melalui kuesioner, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan SDM yang efektif memiliki pengaruh signifikan terhadap peningkatan kinerja produksi. Pelatihan dan motivasi kerja terbukti menjadi faktor dominan yang memengaruhi kinerja produksi. Penelitian ini merekomendasikan peningkatan program pelatihan dan sistem penghargaan untuk meningkatkan produktivitas dan daya saing UMKM.
Pelatihan dan Pembinaan Ekonomi Kreatif Pada BUMDes dan PKK Desa Kaladawa M.Masrukhan; Stya Pramono
Jurnal Pelayanan Masyarakat Vol. 1 No. 2 (2024): Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v1i2.265

Abstract

BUMDES is a legal entity established by the village and/or together with the village to manage the business, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greater welfare of the village community. So BUMDES itself is an economic activity that is managed independently by villagers. The Community Empowerment (PKM) activity carried out in Kaladawa Village is a creative economy training for youth organizations, aiming to apply a creative economy model so that youth youth organizations in Kaladawa village to create productive and creative people. This activity was held on Thursday, May 30, 2024, attended by 30 (thirty) participants consisting of the Village Head and his apparatus, Bumdes, Youth Organisation Youth and PKK women.
Penerapan Blockchain Dalam Manajemen Wakaf dan Zakat: Transformasi Menuju Transparansi dan Akuntabilitas M.Masrukhan
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.153

Abstract

The application of blockchain technology in waqf and zakat management offers an innovative solution to enhance transparency and accountability in religious fund management. In the context of Islamic economics, zakat and waqf play a crucial role in wealth redistribution and social welfare. However, challenges such as lack of transparency, inefficient reporting systems, and potential fund mismanagement remain significant obstacles. This study aims to analyze how blockchain technology can be utilized to improve the effectiveness of zakat and waqf management. Using a qualitative approach, this research explores the key benefits of blockchain, including decentralized transaction recording, smart contract utilization, and reduced data manipulation risks. The findings indicate that blockchain implementation can increase public trust, accelerate distribution processes, and enhance accountability in zakat and waqf institutions. Nevertheless, challenges such as technological infrastructure limitations and regulatory constraints must be addressed to ensure the optimal adoption of blockchain within the Islamic financial system.
Pelatihan Kewirausahaan bagi Wirausaha Pemuda Karang Taruna dan PKK Desa Kaladawa, Kecamatan Talang, Kabupaten Tegal M.Masrukhan
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 2 No. 2 (2025): Juni : Pemberdayaan Masyarakat : Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v2i2.1931

Abstract

Entrepreneurship training is an important strategy in the economic empowerment of village communities, especially for the youth of Karang Taruna and PKK members who have a strategic role in local development. In Kaladawa Village, local potentials such as agricultural products, processed food, and handicrafts actually have a fairly high economic value. However, this potential has not been utilized optimally due to low knowledge, skills, and access to information and technology that supports entrepreneurship. Lack of understanding of business planning, digital marketing, and financial management is often the main obstacle that hinders village communities from starting and developing businesses independently. This community service activity aims to increase the capacity and economic independence of the residents of Kaladawa Village through practice-based entrepreneurship training. The training is comprehensively arranged, combining interactive lecture methods, group discussions, case studies, and simple business simulations so that participants are able to understand in theory and practice. The training material includes basic concepts of entrepreneurship, identification and analysis of local potential-based business opportunities, preparation of business plans, digital marketing strategies using social media, and financial management of micro businesses. Not only technical skills, this training also equips participants with soft skills such as business communication skills, teamwork, and creative and innovative thinking. The results of the activity showed a significant increase in participants' understanding of the basic principles of entrepreneurship and readiness to start a business independently. The pre-test and post-test evaluations showed a spike in comprehension scores, while the business plan products developed by participants showed creativity and the use of local potential that had not been previously worked on. Some participants have even formed community-based small business groups. This training also succeeded in forming an adaptive and innovative entrepreneurial mindset and building a social network that supports business collaboration.
Co-Authors Eva Fahma Nurlaeliyah Ishmatun Aulia Farkhani M. Fadhlan Rohmani Maulidiyah, Isnaeni Zahrotun Melinda Indri Setyawati Prasettio Oktariadi Rizki Pratama, Anggresta Putri Ramadhani Fitri Sa’diyah, Sa’diyah Setya Pramono Stya Pramono