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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Bisnis JURNAL PENGABDI Bisma: Jurnal Bisnis dan Manajemen Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Abdimas Mandiri Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Pasundan International of Community Services Journal (PICS-J) Jumat Ekonomi: Jurnal Pengabdian Masyarakat Majalah Bisnis & IPTEK
Izzalqurny, Tomy Rizky
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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URGENSI IMPLEMENTASI LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTS) DI PERGURUAN TINGGI Miqdad, Muhammad; Izzalqurny, Tomy Rizky
BISMA: Jurnal Bisnis dan Manajemen Vol 13 No 3 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v13i3.14748

Abstract

The purpose of this study is to analyze the urgency of implementing sustainability reports that supports Sustainable Development Goals (SDGs) at the higher education level. This research uses a qualitative descriptive method with the literature study and case study approaches. Data from the literature study were taken from various sources, i.e., research articles, books, websites, and other scientific references. Primary data from the case study were sourced from the results of the survey and interview at one of the state universities in Indonesia. The data processing and analysis include data reduction, data presentation, and conclusion making. Results showed that various organizations have produced sustainability reports regularly. This finding implied that for higher education institutions (especially the university service agencies and legal entity for state universities), the regular publishing of sustainability reports is a manifestation of the transparency of organizational actions towards the environment and society and that it could be a good example for other organizations. Therefore, higher education institutions can have a significant role as the main pillar to support the implementation of SDGs programs in all sectors in Indonesia.
KEHADIRAN KOMISARIS INDEPENDEN PADA HUBUNGAN KOMPENSASI EKSEKUTIF DENGAN KECURANGAN LAPORAN KEUANGAN Indiraswari, Susmita Dian; Izzalqurny, Tomy Rizky
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1170

Abstract

This study aims to analyze the effect of compensation on fraud in financial statements moderated by independent commissioners. This study uses quantitative methods using multiple regression analysis techniques. This research was conducted with manufacturing companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019, this study used purposive sampling so that 223 firm years were obtained. The results of this study are executive compensation has a negative effect on financial statement fraud. Independent commissioners who are tasked with implementing and implementing the company's good corporate governance system standards properly and correctly, it turns out that in this study it was not proven to moderate the relationship between financial statement fraud and compensation obtained from the board of directors, but the presence of independent commissioners will reduce the level of financial statement fraud.Keywords: financial statement fraud; compensation; independent commissioner; GCG.
SOSIALISASI PENGUATAN KELEMBAGAAN BUM DESA DI KABUPATEN JEMBER Puji Handayati; Tomy Rizky Izzalqurny; Nurus Shobah
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 4, No 2 (2021): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v4i2.1035

Abstract

Tujuan kegiatan ini, yaitu untuk membentuk kelembagaan BUM Desa di Kabupaten Jember agar lebih kuat agar bisa memberikan kontribusi yang besar dalam meningkatkan taraf hidup masyarakat yang lebih baik. Kegiatan ini dilaksanakan dengan metode sosialisasi terkait penguatan kelembagaan BUM Desa yang diselenggarakan oleh tim pengabdian Fakultas Ekonomi Universitas Negeri Malang. Kegiatan ini dilakukan pada Bulan hari Minggu 6 Juni 2021 dengan melakukan sosialisasi kepada pengurus BUM Desa di Lokasi BUM Desa Semboro dan hari Rabu 9 Juni 2021 pada Pendamping Desa di Daerah Tempurejo. Hasil kegiatan ini dihadiri oleh 58 orang peserta dari puluhan BUM Desa di Kabupaten Jember. Berkas yang perlu untuk dilengkapi antaralain berita acara dari bumdes, peraturan desa tentang pendirian bumdes, peraturan bersama tentang BUM Desa bersama apabila memang BUM Desa yang ada adalah BUM Desa bersama, AD ART dan rencana program. Pada kegiatan ini ditutup dengan tanggapan dari peserta yang menantikan adanya sosialialisasi lanjutan dalam prakteknya membua rencana kerja. Kegiatan lanjutan sosialisasi dengan Pendamping Desa Pemberdayaan (PDP) di Kabupaten Jember. Pihak PDP sangat mendukung dan menginginkan ada agenda lanjutan dengan melakukan pilot project kepada beberapa BUM Desa untuk membuat berkas berkas yang dibutuhkan dalam persyaratan sesuai dengan Permendesa No.3 tahun 2021.
Apakah Paradigma Nonpossitivsm (Interpretif, Kritis dan Posmodernis) dalam Akuntansi ”Ilmiah”? Tomy Rizky Izzalqurny; Faiq Nabila
MAKSIMUM Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.13-26

Abstract

This study aims to show that the non-positive paradigm, namely interpretive, critical and postmodernist, is scientific research. The technique used in this research is literature study by collecting literature either through journals, articles, news, books, and websites related to scholarship in a non-positive paradigm, namely interpretive, critical and postmodernist. The results show that there are several opinions that state non-scientific research methods are unstructured, subjectivity, can be accounted for, but the truth is subjective, differences with journalistic work, escape from statistics, and accounting originates from mathematics. Some of the previous statements can be countered by proving that the non-positive paradigm is scientific. In addition, there are several scientific criteria that are fulfilled by the non-positive paradigm, namely the purpose of scientific thinking, namely obtaining in-depth information, scientific truth with relevant methods and systems and using deductive / inductive analysis methods. There are several main problems that become criticisms in non-positive research, namely validity and validity, as well as research structure. In making it happen, it is done by testing the validity of the data in qualitative research. In the research structure, the interpretive, critical and postmodernist paradigm already has many examples of procedures, structures and methods so that we can use these examples to model and structure our research and perform data validation and reliability so that the results become scientific. The limitation of this research is that there are several sources of information that researchers need but not in the literature review.
PENERAPAN RGEC SEBAGAI INDIKATOR TINGKAT KESEHATAN PT BANK RAKYAT INDONESIA TBK TAHUN 2018-2020 Tomy Rizky Izzalqurny; Aldi Santoso
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.25722

Abstract

ABSTRACTThe purpose of this study is to determine the level of bank health level using the RGEC indicator. The research method used is descriptive quantitative. The variables used as research measurements are the Risk Profile, Good Corporate Governance, Earnings, and Capital variables. The data used is the annual report of PT Bank Rakyat Indonesia AgroNiaga Tbk 2018-2020. Risk Profile analysis shows that the level of banking health can be said to be healthy. Good Corporate Governance analysis shows that the soundness of banking is said to be very good. Earnings analysis shows that the soundness of banking can be said to be unhealthy. Capital analysis shows that the soundness of banking can be said to be healthy.Keywords: Bank Health, BRI Agro, COVID-19, RGECABSTRAKTujuan dari penelitian ini adalah untuk mengetahui tingkat kesehatan bank dengan menggunakan indikator RGEC. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Variabel yang digunakan sebagai pengukuran penelitian adalah variabel profil risiko, good corporate governance, earnings, dan capital. Data yang digunakan adalah laporan tahunan PT Bank Rakyat Indonesia AgroNiaga Tbk 2018-2020. Analisis profil risiko menunjukkan bahwa tingkat kesehatan perbankan dapat dikatakan sehat. Analisis good corporate governance menunjukkan bahwa tingkat kesehatan perbankan dapat dikatakan sangat baik. Analisis laba menunjukkan bahwa tingkat kesehatan perbankan dapat dikatakan tidak sehat. Analisis permodalan menunjukkan bahwa tingkat kesehatan perbankan dapat dikatakan sehat.Kata kunci: Kesehatan Bank, BRI Agro, COVID-19, RGEC
PEMANFAATAN DAN PENGOLAHAN POTENSI BUAH JERUK UNTUK PENGEMBANGAN PRODUK UMKM DESA GUNTING KECAMATAN SUKOREJO Tomy Rizky Izzalqurny; Ainun Ilmia; Amirotul Mufidah
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i1.1866

Abstract

The purpose of this socialization and training activity is to provide education regarding the processing and utilization of village potential in the form of tangerines for product development of Gunting Village UMKM This service program targets community empowerment to be able to process and innovate with a product diversification system. In addition, introducing other processed products with basic ingredients in the form of tangerine so that people can know more deeply about product innovation. Another thing that is educated to the public is about the use of orange peels to be used as processed products, in the form of candied orange peels. Previously, the public was introduced to the benefits of orange peel and the vitamin content in it. This community service strategy is an effective policy for Gunting Village considering the potential it has in the form of tangerine plantations. Approach methods and work procedures in service activities include the initial stages of observation, followed by socialization activities regarding the benefits of citrus fruits, product diversification, and processed citrus fruit innovations; introduction of citrus fruit processing innovations and explanation of processing procedures, training on making processed citrus fruits and orange peels, and evaluation. The results obtained are that the community can utilize and process citrus fruits as marmalade and orange peels as candied orange peels in accordance with the procedure of processing stages. The products produced through this training can be used as product innovation development by the community which in the future will be used as one of the typical village products. So that it is expected to be able to develop UMKM in Gunting Village which can affect the welfare of the community. Tujuan dari kegiatan sosialisasi dan pelatihan ini adalah untuk memberikan edukasi mengenai pengolahan dan pemanfaatan potensi desa berupa buah jeruk keprok untuk pengembangan produk Unit, Mikro, Kecil dan Menengah (UMKM) Desa Gunting. Program pengabdian ini menargetkan pada pemberdayaan masyarakat untuk dapat mengolah dan berinovasi dengan sistem diversifikasi produk. Selain itu, memperkenalkan olahan produk lainnya dengan bahan dasar berupa buah jeruk agar masyarakat dapat mengenal lebih mendalam mengenai inovasi produk. Hal lain yang di edukasikan kepada masyarakat adalah mengenai pemanfaatan kulit jeruk untuk dijadikan sebagai produk olahan, berupa manisan kulit jeruk. Sebelumnya, masyarakat dikenalkan terlebih dahulu mengenai manfaat kulit jeruk serta kandungan khasiat di dalamnya. Strategi pengabdian kepada masyarakat ini merupakan kebijakan yang efektif untuk dilakukan Desa Gunting mengingat potensi yang dimiliki berupa perkebunan jeruk. Metode pendekatan dan prosedur kerja dalam kegiatan pengabdian mencakup tahapan awal berupa observasi, dilanjutkan dengan kegiatan sosialiasi mengenai manfaat buah jeruk, diversifikasi produk, serta olahan inovasi buah jeruk; introduksi inovasi pengolahan buah jeruk dan penjelasan prosedur pengolahan, pelatihan membuat olahan buah jeruk dan kulit jeruk, serta evalusi. Adapun hasil yang didapatkan yaitu masyarakat dapat memanfaatkan dan mengolah buah jeruk sebagai selai jeruk (marmalade) dan kulit jeruk sebagai manisan sesuai dengan prosedur tahapan pengolahan. Produk yang dihasilkan melalui pelatihan ini dapat dijadikan pengembangan inovasi produk oleh masyarakat dimana kedepannya digunakan sebagai salah satu produk khas desa. Sehingga diharapkan mampu mengembangkan Unit Mikro, Kecil, dan Menengah (UMKM) Desa Gunting yang dapat berpengaruh terhadap kesejahteraan masyarakat.
Upaya Pengembangan UMKM Melalui Strategi Online marketing di Desa Duwet Krajan Kecamatan Tumpang Kabupaten Malang Tomy Rizky Izzalqurny; Faridah Puteri Permatasari; Gracia Angelina Nawang Wulan; Dania Anitsa
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 3, No 2: Mei (2022)
Publisher : ICSE (Institute of Computer Science and Engineering)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jpkmi.v3i2.401

Abstract

Abstrak: Tim pengabdian Universitas Negeri Malang melakukan observasi pada Desa Duwet Krajan Kabupaten Malang dan ditemukan suatu fakta bahwa UMKM disana masih kurang memahami media sosial dan pemasaran digital. Dengan demikian maka pelaku usaha disana tidak berkembang, dengan demikian akan dilakukan sosialisasi terhadap kondisi tersebut. Tujuan kegiatan pengambdian ini adalah semakin memperluas pasar dari UMKM di desa Duwet Krajan. Metode pada pengabdian ini adalah penyuluhan  dengan tahapan yaitu perencanaan, pelaksanaan dan evaluasi. Kegiatan ini dilaksanakan pada Balai Desa di Desa Duwet Krajan pada tanggal 23 November 2021 dengan peserta yaitu pelaku UMKM. Hasil dari pelaksanaan diperoleh bahwa pengaplikasian media sosial dan marketplace dalam pemasaran usaha memberikan manfaat, antara lain: memperluas jangkauan pasar usaha, mempermudah peningkatan penjualan, dapat melakukan analisa perkembangan bisnis, meminimalisir pengeluaran biaya untuk pemasaran, meningkatkan pendapatan usaha, usaha lebih kompetitif, dan teknik pemasaran yang lebih variatif, dengan demikian semakin banyak pemahaman yang didapatkan oleh pelaku UMKM, dan pengabdian ini akan dilanjutkan dengan pendampingan secara khusus.Abstract: The Malang State University service team made observations in Duwet Krajan Village, Malang Regency and found a fact that MSMEs there still did not understand social media and digital marketing. Thus, the business actors there will not develop, thus socialization will be carried out on these conditions. The purpose of this service activity is to further expand the market of MSMEs in Duwet Krajan village. The method in this service is counseling with stages, namely planning, implementation and evaluation. This activity was carried out at the Duwet Krajan Village Hall on November 23, 2021 with participants, namely MSME actors. The results of the implementation show that the application of social media and marketplaces in business marketing provides benefits, including: expanding the reach of the business market, facilitating increased sales, being able to analyze business developments, minimizing costs for marketing, increasing business income, making businesses more competitive, and technical more varied marketing, thus more understanding will be obtained by MSME actors, and this service will be continued with special assistance.
STRENGTHENING RELIGIOUS EDUCATION AS THE IMPLEMENTATION OF CHARACTER EDUCATION IN DUWET KRAJAN VILLAGE Tomy Rizky Izzalqurny; Alfi Rosyidah Hamim; Faridah Puteri Permatasari; Ahmad Hikami
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 6 No. 1 (2022): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v6i1.2022.24-32

Abstract

Juvenile delinquency is a social problem in Indonesia that still requires special attention. Character education is a solution to this problem. The purpose of character education is so that the individual is not affected by bad things so that he is able to join the community. The formation of children's character can be realized strategically through religious education. However, religious education held in schools has not been effective, so a Quran Education Park (TPQ) is needed. The MBKM Village Building Program implemented by the State University of Malang is a form of community service. The service activity was carried out at Mr. Mahsun's house which held TPQ for children in Duwet Krajan Village, Tumpang District. The activity will be held from November 2021 to December 2021. The activity starts at 14.00 until it is finished with a target of 60 children. The activity was carried out by helping the Koran activities and telling children one of the prophet's exemplary stories in easy-to-understand language so that children were able to take moral messages. This activity is carried out with the hope of instilling character education in children in Duwet Krajan Village.
Seberapa Efektif Kualitas Auditor yang Memoderasi Hubungan Antara Rasio Keuangan dan Kesulitan Keuangan Tomy Rizky Izzalqurny
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2242

Abstract

This study aims to find out the influence of financial ratios toward financial distress in the further period, and the quality of auditors can reduce the influence of low financial ratios toward financial distress in the further period. The population of this study is manufacturing companies that have reviewed the 2016 and 2017 financial statements.In the selection of research samples using a purposive sampling method, in the order, the research sample numbered 137 firm years. The dependent variable is financial distress. Independent variables are divided into three variables of profitability, leverage, and liquidity. The moderating variable is the quality of the auditor. In this study hypothesis testing using the moderated regression analysis (MRA) model which includes using a tiered regression analysis method. This study provides evidence that the financial distress in the next period is influenced by profitability and leverage, and not prove that financial distress in the next period could be moderated by the quality of auditors.
Pentingnya Pemahaman Sistem Pengendalian Internal dan Bahaya Fraud di Pemerintah Desa Duwet Krajan, Kabupaten Malang Tomy Rizky Izzalqurny; Fera Pebriyanti; Gusti B’Tari Artichah; Intan Dilla Sabilah; Sayyid Achmad Abdillah
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimas_ekon.v3i1.2341

Abstract

Village governments are required to implement good government governance. One of the main pillars is accountability in village financial management by reporting village budgets. Through village budget reporting, it is hoped that the tendency of fraud can be avoided. Fraud occurs due to several factors including: apparatus competence, internal control system, morality, organizational culture. The purpose of socialization is to create good village governance and to know the dangers of fraud. The socialization activity was carried out by the service group on January 6 and 12, 2022 which was attended by village apparatus at the Duwet Krajan Village Hall and the Village Head's house. This community service activity in the form of socialization uses several stages of the process to overcome existing problems. The stages carried out are planning, implementation, and evaluation. With this socialization, village apparatus can understand the internal control system to implement in order to achieve good village government governance and prevent fraud.
Co-Authors Ach Littausil Arzaq Adam Gumilang Rahmawan Ahmad Hikami Ainun Ilmia Ajeng Daniarsih Ajeng Purbaningrum Aldi Santoso Alfi Rosyidah Hamim Ama Febriyanti Amirotul Mufidah Dania Anitsa Faiq Nabila Faridah Puteri Permatasari Faridah Puteri Permatasari Fera Pebriyanti Gracia Angelina Nawang Wulan Gusti B’Tari Artichah Indiraswari, Susmita Dian Intan Dilla Sabilah Lisya Faidlotur Rohmah Muhammad Muhammad Andry Prio Utomo Muhammad Miqdad Nadila Sekar Zahida Nurus Shobah Nurus Shobah Puji Handayati, Puji Rifaldy Adinandra Ferdiansyah Rifaldy Adinandra Ferdiansyah Rizky Firmansyah Rozana, Kennis Sastra Jayanti Sayyid Achmad Abdillah Setya Ayu Rahmawati Tioryta Grasella Sijabat Utami Sri Hastuti Vira Maulidiana Arliyansyah Widyawati Wilanda Sari Yunita Rakhmawati