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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Soedirman
NAJMUDDIN, MOHAMMAD ILHAM
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Evaluasi Kesehatan pada Aspek Kinerja Keuangan Koperasi Simpan Pinjam Bumdesma Kembar Sejahtera MIRANTHI, NAMIRA PUTRI; NAJMUDDIN, MOHAMMAD ILHAM; WIRATNO, ADI; -, IRIANING SUPARLINAH
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14149

Abstract

This study evaluates the health of the financial performance aspects of the BUMDesma “Kembar Sejahtera” Saving and Loan Cooperative (KSP) for the year 2023. Using a descriptive quantitative approach, the analysis was based on the technical guidelines outlined in the Technical Guidelines of the Deputy for Cooperatives No. 15 of 2021, focusing on key financial performance aspects such as profitability, financial management, and financial sustainability. The findings show that the cooperative is classified as “healthy” with an overall score of 83.33. However, certain aspects, including asset profitability and asset growth, were categorized as “less healthy”, indicating the need for improved asset utilization and better growth strategies.
Pengaruh Kualitas Audit terhadap Profitabilitas Perusahaan Perbankan Menggunakan Metode Regresi Linier pada Aplikasi SPSS Najmuddin, Mohammad Ilham; Miranthi, Namira Putri; Putri, Negina Kencono; -, Agus Faturokhman
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.14150

Abstract

Audit quality plays an important role in influencing a company's financial performance, especially in the banking sector where transparency and stability are prioritized. It is closely linked to the external auditor's ability to ensure accurate financial reporting, which directly impacts profitability and investor confidence. In Indonesia, the highly regulated banking industry imposes strict audit standards on companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and protect stakeholders. One prominent measure of audit quality is audit firm size, which is usually categorized into Big Four audit firms (KPMG, PwC, Deloitte, EY) and non-Big Four firms. Research shows that Big Four auditors, by utilizing their extensive resources and expertise, provide higher quality audits, which positively affect company profitability, which is often measured using Return on Assets (ROA). This study examines the effect of audit quality on the profitability of banking companies listed on the IDX during the period 2022-2023. A total of 47 samples of companies were analyzed using secondary data derived from the annual reports of these banks. The results of this study indicate that audit quality has a positive and significant effect on profitability, which means that when the company is audited by Big Four KAP, ROA will increase compared to companies audited by non-Big Four KAP. These results underscore the importance of high-quality audits in improving the financial performance of banking companies, and emphasize that companies should prioritize using reputable auditors to increase transparency and profitability.
PELATIHAN KOMPUTER AKUNTANSI DENGAN APLIKASI ACCURATE PADA PESERTA DIDIK SMK AL MU’ALLIM KESUGIHAN CILACAP Rokhayati, Hijroh; Najmuddin, Mohammad Ilham; Aristianingrum, Dwi Prisma; Saffela, Nurika Indah; Faiz Al Fatih; Zaidan, Naufal Ali
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17113

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi siswa SMK Al Mu’allim Kesugihan Cilacap dalam bidang akuntansi digital melalui pelatihan penggunaan aplikasi Accurate. Pelatihan ini diselenggarakan untuk siswa kelas 12 jurusan akuntansi dengan metode ceramah, diskusi interaktif, dan praktik langsung menggunakan software Accurate. Hasil kegiatan menunjukkan bahwa sebagian besar peserta belum memiliki pemahaman mendalam mengenai penggunaan aplikasi Accurate sebelum pelatihan, namun menunjukkan antusiasme tinggi dan ketertarikan terhadap materi yang diberikan. Melalui sesi praktik dan evaluasi, pelatihan ini berhasil meningkatkan pemahaman peserta dalam mencatat dan mengelola transaksi keuangan hingga menghasilkan laporan keuangan digital. Kegiatan ini juga memperkuat kesiapan siswa dalam menghadapi tantangan dunia kerja yang menuntut penguasaan teknologi akuntansi. Pelatihan ini diharapkan menjadi langkah awal yang berkelanjutan dalam penguatan keterampilan vokasional siswa di bidang akuntansi berbasis teknologi.
Co-Authors -, Agus Faturokhman -, Irianing Suparlinah Adi Wiratno, Adi Aristianingrum, Dwi Prisma Faiz Al Fatih Hijroh Rokhayati, Hijroh MIRANTHI, NAMIRA PUTRI Negina Kencono Putri Saffela, Nurika Indah Zaidan, Naufal Ali