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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ABDIMAS NUSANTARA
Tatas Ridho Nugroho
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Tren Model Pengukuran Kinerja Perusahaan: Suatu Tinjauan Literatur dalam Perspektif Akuntansi Manajemen Nugroho, Tatas Ridho; Ainiyah, Nur; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Journal of Public and Business Accounting Vol. 4 No. 1 (2023): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v4i1.290

Abstract

Penelitian ini ditulis dengan tujuan untuk meninjau tren penelitian di bidang ilmu akuntansi manajemen pada implementasi pengukuran kinerja dengan pendekatan pendekatan Just in Time (JIT), Activity Based Costing (ABC) & Time Driven Activity Based Costing (TDABC), Balanced Scorecard (BSC), Customer Accounting (CA), dan Target Costing (TC), serta Total Quality Management (TQM). Metode naratif literatur review digunakan untuk menganalisis data dan informasi berasal dari literatur yang diterbitkan pada tahun 2020 hingga 2023. Hasil analisis tren penelitian menunjukkan bahwa banyak perusahaan yang mulai memasukkan pendekatan yang berbeda untuk sistem pengukuran kinerja. Dengan menggabungkan metode-metode tersebut, hasil pengukuran kinerja akan lebih akurat. Penelitian ini menyimpulkan bahwa keberagaman pendekatan dalam pengukuran kinerja di bidang akuntansi manajemen memberikan peluang dan tantangan bagi perusahaan. Dengan mengadopsi metode-metode seperti JIT, ABC & TDABC, BSC, CA, TC, dan TQM, perusahaan dapat memperoleh manfaat berupa keakuratan pengukuran kinerja, peningkatan efisiensi dan efektivitas, orientasi pelanggan yang lebih baik, pengambilan keputusan yang terinformasi, dan pengendalian biaya yang lebih baik.
Pelatihan Dan Pendampingan Bisnis UMKM “Kripik Tempe Rohani”: Upaya Meningkatkan Literasi Keuangan Tatas Ridho Nugroho; Hari Setiono; Muhammad Bahril Ilmiddaviq; Nurdiana Fitri Isnaini
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 6 (2023): November : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i6.40

Abstract

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.
Development Of Teaching Materials For Household Financial Management Training for Women Fishermen in Tasikmadu Village Eliza Silviana Miftakh; Tatas Ridho Nugroho
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.446

Abstract

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Husniatus Zahroh; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1992

Abstract

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Husniatus Zahroh; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1992

Abstract

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

Abstract

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening Yunita Widya Rahayu; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2000

Abstract

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.
Optimization of IT-Based Remedial Test to Improve the Economic Ability of OSN-K Students at SMAN 1 Sumberpucung Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eliza Silviana Miftakh; Shynta Nuril Rahmawati Ahyar; Venni Ayunda Pratiwi
Dinasti International Journal of Digital Business Management Vol. 5 No. 6 (2024): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v5i6.3520

Abstract

his article discusses efforts to improve the understanding and competence of SMAN 1 Sumberpucung students who will take part in the National Science Olympiad (OSN) at the district level in the field of economics. SMAN 1 Sumberpucung is a school with "A" accreditation in Malang Regency that has received many awards, especially in the non-academic field. Over the past two years, donations about OSN in the economic sector will help them in participating in the district-level OSN event. Student achievement in the academic field is still minimal, one of which is in the OSN event. For the past five years, the students who were appointed to take part in the district-level OSN (OSN-K) in the economic field have not made it to the next stage. The facilities and infrastructure provided by the school are quite adequate, but they still do not take advantage of the use of technology. Therefore, the implementation of an IT-based Remedial Test website is a solution that can be used to deal with these problems. This service was carried out to implement the website in the learning system of students who will take part in OSN-K in the field of economics. Service activities include observation, discussion, website creation, implementation and handover of the website. The results of this service activity show an increase in students' understanding of various forms.
[RETRACTED] The Concept of Blockchain-Based Triple Entry Accounting In Indonesia Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3809

Abstract

This article was retracted due to the author's request
Co-Authors Adibah, Nisa'ul Adrian Hartanto Darma Sanputra Ahmad Ahmad Andi Daniah Pahrany Aprilia, Riska Dwi Dewanti, Nabila Aura Dewi Fitriya Indriani Dewi Fitriya Indriani Dian Dwi Sahniar Djuni Farhan Dwihandoko, Toto Heru Eliza Silviana Miftakh Fachry Abda El Rahman Fauziah Nur Aini Ferdiansyah, Rifaldy Adinandra Hari Setiono Hari Setiono Hari Setiono, Hari Hartono Hartono Hartono Hartono Husniatus Zahroh I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, M Bahril Ilmiddaviq, M. Bahril Imam Baidlowi Imam Baidlowi Baidlowi Isnaini, Nurdiana Fitri Izzalqurny, Tomy Izzalqurny, Tomy Rizky Kasnowo kasnowo, kasnowo Khanida, Marisha Khurniatul Irsyadah Kukuh Budianto Lely Fithri Nela Margarita M Bahril Ilmiddaviq M. Bahril Ilmiddaviq M. Syamsul Hidayat M. Syamsul Hidayat Margarita, Lely Fithri Nela Marisha Khanida Mifta Ria Oktaviana Muhammad MUHAMMAD FUAD Muhammad Galang S. Mukhamad Khabib Sabilal Rosad Mukhamad Khabib Sabilal Rosad Mu’thoyyah, Izzatul Nabila Aura Dewanti Nadya Eka Sri Mukhita Nirmala, Dindya Nisa'ul Kaamilah Novi Eko Prasetyo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nur Rosyidah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurul Insanin Nurwijayanti Oktaviana, Mifta Ria Primasa Minerva Nagari Puji Handayati Ratih Kusuma Mawardani Riska Dwi Aprilia Rosyidah, Nur Shynta Nuril Rahmawati Ahyar Siti Meisaroh Siti Meisaroh Tri Septiana Wati Tri Septiana Wati Umi Muawanah Venni Ayunda Pratiwi Verlandes , Yuliasnita Yunita Widya Rahayu