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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Pembangunan Journal of Business and Information System wacana equiliberium (jurnal pemikiran penelitian ekonomi) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat AKMENIKA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Indian Journal of Forensic Medicine & Toxicology Sustainable : Jurnal Akuntansi Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue
Arief Hidayatullah Khamainy
Universitas Wiraraja
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi Khamainy, Arief Hidayatullah; Laras Asih, Dessy Novitasari
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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

Abstract

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.
Implementation of the Criminal Justice System for Persons with Disabilities Taufik Hidayat; Mahrus Ali; Arief Hidayatullah Khamainy; Nyoman Serikat Putra Jaya; Pujiyono
Indian Journal of Forensic Medicine & Toxicology Vol. 15 No. 3 (2021): Indian Journal of Forensic Medicine & Toxicology
Publisher : Institute of Medico-legal Publications Pvt Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37506/ijfmt.v15i3.15997

Abstract

The criminal justice system is built on the ideology of normality, a perspective that all people are physically and intellectually normal. Consequently, the process of investigation, prosecution and examination in court proceedings is only aimed at and designed for those who are normal. The existence of persons with disabilities has become marginalized and even forgotten. The rights of persons with disabilities are often violated both when they are perpetrators and witnesses/victims of criminal acts. In order for the criminal justice system to be pro for them, the medical approach should be abandoned and replaced with a social approach. Here what is needed is what the law enforcers need to fulfill at each stage of the criminal justice so that persons with disabilities have the right to a fair criminal trial. A profile assessment is necessary to determine the character, barriers and needs of persons with disabilities in the early stages of the criminal justice process.
SMART PACKAGING SEBAGAI UPAYA MENINGKATKAN HARGA JUAL “KEPENG AMINA” DI KABUPATEN SUMENEP Arief Hidayatullah Khamainy; Mohammad Rofik
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.7161

Abstract

ABSTRAKSalah satu industri rumah tangga yang berlokasi di Desa Ketawang Larangan, Kecamatan Ganding, Kabupaten Sumenep yaitu IRT Kepeng Amina. Usaha ini memiliki potensi untuk terus berkembang serta dapat meningkatkan perekonomian para petani singkong disekitar lokasi tersebut. Beberapa permasalahan yang dialami mitra diantaranya yaitu Packaging (Kemasan), Pemasaran dan Harga Jual. Adapun solusi yang ditawarkan dalam program PkM ini yaitu smart packaging, pemasaran melalui e-commerce dan peningkatan harga jual kepeng. Metode yang digunakan dalam PkM ini yaitu terdiri dari 4 tahap, yaitu : 1) Tahap Analisis Kebutuhan, 2) Tahap Perancanagan, 3) Tahap Pendampingan dan Implementasi dan kemudian diakhiri dengan tahap 4) Tahap Evaluasi. Hasilnya menunjukkan bahwa dengan penggunaan smart packaging, Kepeng Amina memiliki pangsa pasar baru sehingga dapat meningkatkan penjualannya. Kata kunci: smart packaging; harga jual. ABSTRACTOne of the home industries located in Ketawang Larangan Village, Ganding District, Sumenep Regency is IRT Kepeng Amina. This business has the potential to continue to grow and can improve the economy of cassava farmers around the location. Some of the problems experienced by partners include Packaging, Marketing and Selling Prices. The solutions offered in this PkM program are smart packaging, marketing through e-commerce and increasing the selling price of kepeng. The method used in this PkM consists of 4 stages, namely: 1) Needs Analysis Stage, 2) Design Stage, 3) Assistance and Implementation Stage and then ends with stage 4) Evaluation Stage. The results show that with the use of smart packaging, Kepeng Amina has a new market share so that it can increase its sales. Keywords: smart packaging; selling price.
Pengujian Efek Ramadhan Pada Harga Saham Perusahaan Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2018 Dessy Novitasari Laras Asih; Arief Hidayatullah Khamainy
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 2 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.308 KB) | DOI: 10.31102/equilibrium.7.2.31-37

Abstract

Efek Ramadhan adalah salah satu event study dalam kegiatan pasar modal. Salah satu cara untuk melihat efek Ramadhan dengan menghitung abnormal return. Tujuan dari penelitian ini untuk menganalisis perbedaan average abnormal return (AAR) sebelum dan sesudah Ramadhan pada tahun 2017-2018. Data yang digunakan yaitu harga saham 15 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode kuantitatif dengan pendekatan studi peristiwa. AAR tahun 2017 sebelum Ramadhan tertinggi dimiliki oleh emiten MLBI sedangkan pada tahun 2018 AAR tertinggi adalah emiten MYOR. Adapun AAR sesudah Ramadhan 2017 emiten tertinggi dimiliki MYOR sedangkan pada 2018 emiten tertinggi dimiliki INDF. Terdapat perbedaan efek Ramadhan tahun 2017 sedangkan tahun 2018 tidak terdapat efek Ramadhan pada perusahaan makanan dan minuman yang terdaftar di BEI. Kata kunci: Average abnormal return, efek Ramadhan
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL PADA OPD DI KABUPATEN SUMENEP Arief Hidayatullah Khamainy; Moh Faisol
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4719349

Abstract

The practice of whistleblowing is very important, but in fact the intention to carry out this practice is still rare in Indonesia because someone who is supposed to be a whistleblower prefers to be silent rather than having to report fraud in the hope that they feel more secure in their position if they do not carry out this practice, whistleblowing practice is needed to reveal the existence of fraud in an organization. This study aims to analyze and examine the factors that influence the intention to conduct internal whistleblowing at OPD in Sumenep Regency. These factors are relativism ethical orientation, moral intensity, organizational commitment and professional identity. Quantitative methods are used in this research. The data process is by using the survey method. The population used in this study were all OPDs of Sumenep Regency which connected 25 OPDs. The sample selection in the study used a saturated sampling method. The data analysis in this study used multiple linear regression with the SPSS version 20 program. The results showed that all factors used in this study were factors that encouraged a person “to carry out internal whistleblowing intentions, so that all hypotheses in this study were accepted.
PELATIHAN PENGGUNAAN PLATFORM E-COMMERCE GUNA MENARIK MINAT SISWA BERWIRAUSAHA (PELATIHAN BAGI SISWA KELAS 3 MA ASWAJ AMBUNTEN) Mohammad Rofik; Arief Hidayatullah Khamainy
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2021): (Oktober 2021)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/abdi_kami.v4i2.707

Abstract

This training is carried out to provide provisions for students who are in grade 3 MA Aswaj, because they will soon take off their uniforms to take on the next life. Currently the problem faced by students is technological stuttering, there is even a possibility that some of them still cannot turn off the computer, besides that students are millennials who are very close to the Internet but their smartphone usage is not used as a smart phone that should be, their cellphones are only used for non-productive activities such as chatting and playing games, so it becomes necessary to provide them with an understanding of how they should use their cellphones with productive things such as selling online using e-commerce platforms such as Shope, Tokopedia, Whatsapp and Instagram. This training is important considering that they will soon take off their uniforms and will move on to the next stage, namely the world of work, one of them. The training was carried out at the MA Aswaj School located in Ambunten Timur Village, Ambunten District, in the process of implementing the training the participants were very enthusiastic about participating and providing feedback in the form of questions to the presenters. After the material was delivered, the presenters carried out a simulation of selling online using the Shope, Bukalapak, Whatsapp and Instagram applications.
Membangun Kemandirian Financial Anak Panti Asuhan Melalui Jiwa Kewirausahaan Dina Kurniawati; Arief Hidayatullah Khamainy
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2021): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2021.2.2.69-76

Abstract

Kemandirian merupakan salah satu hal yang sangat penting bagi panti asuhan untuk dapat bertahan hidup dengan tidak berketergantungan kepada pihak donatur. Jiwa kemandirian yang dimiliki oleh Panti Asuhan Muhammadiyah Desa Pandian Kecamatan Kota Sumenep Kabupaten Sumenep masih tergolong rendah dengan masih bergantungnya sebagian besar kelangsungan hidup panti kepada doantur. Mengingat sebagian besar penghuni panti adalah kalangan muda yang produktif, anak-anak panti asuhan seharusnya memiliki potensi untuk dapat berkembang lebih baik, namun dengan keterbatasan pengetahuan kewirausahaan yang dimiliki membuat mereka belum bisa berkembang dalam hal berwirausaha secara maksimal. Pengabdian ini dibagi menjadi tiga bagian, yaitu (1) Motivasi Kewirausahaan; (2) Sosialisasi Kewirausahaan; dan (3) Pendampingan dalam Berwirausaha. Dengan menggunakan ketiga metode ini pengabdian dirasa sangat efektif. kemudian kamipun melakukan evaluasi terhadap anak panti dengan menanyakan usaha apa yang akan mereka lakukan, hasilnya sungguh luar biasa. Mereka mulai memiliki ide untuk memulai berwirausaha.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Can user involvement, training and internal control improve information system performance? Fitri Astuti; Lulu Amalia Nusron; Arief Hidayatullah Khamainy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.124

Abstract

Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.
KONVERGENSI IFRS DAN PELUANG PRAKTIK MANAJEMEN LABA DI INDONESIA: SEBUAH LITERATUR REVIEW Arief Hidayatullah Khamainy
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i2.1522

Abstract

Earnings management practices result in the fact that the economic conditions in the company's financial statements are not actually presented so that the profits that are expected to provide information to support decision making are doubtful. The existence of IFRS encourages managers to perform high-quality financial reporting, resulting in high-quality earnings as well. This paper aims to analyze the opportunities for earnings management practices after IFRS convergence in Indonesia. The secondary data used in this literature study were obtained from empirical studies on the convergence of IFRS and earnings management in Indonesia. The results of the analysis show that the opportunity for earnings management practices will exist, both after the convergence of IFRS, so the importance of supervision carried out by investors to obtain reliable financial information as a basis for decision making.
Co-Authors Anik Anekawati Astri Furqani Cakranegara, Pandu Adi Dessy Novitasari Laras Asih Dina Kurniawati Febri Achmad Faraid Fitri Astuti Indrawati, Andi Lulu Amalia Nusron Mahrus Ali Maurena Ayu Afristia Mekar Meilisa Amalia Moh. Faisol Mohammad Rofik Nyoman Serikat Putra Jaya Pujiyono Rusnani Rusnani Syahril . Taufik Hidayat