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All Journal Jurnal Ekonomi : Journal of Economic Journal of Economics, Business, & Accountancy Ventura JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) AKRUAL: Jurnal Akuntansi Jurnal Pengabdian Masyarakat AbdiMas
MF. Arrozi Adhikara
University of Esa Unggul Jakarta
Economics, Econometrics & Finance Education Health Professions

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Creative Accounting: Apakah Suatu Tindakan Ilegal? Adhikara, MF. Arrozi
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p109-135

Abstract

AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.
IPTEKS BAGI MASYARAKAT (IBM) KELOMPOK PENGOLAHAN LIMBAH PLASTIK, KELURAHAN PORIS PLAWAD, KECAMATAN CIPONDOH, KOTA TANGERANG Arrozi, MF
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 1 (2016): Jurnal Pengabdian Masyarakat AbdiMas
Publisher : Universitas Esa Unggul

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Abstract

AbstractHome plastic seed industry is a potential entrepreneur side activity that can increase the income of families in Cipondoh. Manufacture of plastic resin made with a small economic scale without causing error planning effort. This happens because the mastery of knowledge in the production process costing, accounting and reporting highly controlled home industry. These conditions require community service to add value to a home industry in determining product costing, cost price calculation, and calculation of production cost allocation. Thus, home industry is able to be independent economically and education. The purpose of community service is improving their skills in planning and development, costing the production process of plastic resin, and reporting cost price. The scope of activity is the training and management of product pricing plastic seed, determining the selling price of products, as well as business accounting home industry. The method of community service is done by action approach, quality awareness, as well as rapid rural appraisal through socialization to improve the knowledge of managers of domestic industry through the provision of lectures, counseling, and demonstrations to groups of small enterprises. Then proceed with the training and mentoring to draw up an action plan to address the problem of planning and determining the cost of production and cost of the product report. The results is the formation of community service manual for the procedure for the determination of the accounting system unit cost of products, and the formation of statements cost of the product.Keywords : determination of cost, selling priceAbstrakHome industry biji plastic merupakan potensi wirausaha kegiatan sampingan yang dapat meningkatkan pendapatan keluarga di Kecamatan Cipondoh.  Pembuatan biji plastik dilakukan dengan skala ekonomi kecil tanpa perencanaan sehingga menyebabkan kesalahan usaha. Hal ini terjadi karena penguasaan pengetahuan costing dalam proses produksi, serta pelaporan akuntansi home industry sangat tidak dikuasai. Kondisi ini memerlukan pengabdian masyarakat untuk memberi nilai tambah bagi home industry dalam menentukan costing produk, perhitungan harga pokok, dan perhitungan alokasi biaya produksi. Sehingga, home industry mampu untuk mandiri secara ekonomis dan edukasi.Tujuan pengabdian masyarakat adalah meningkatkan ketrampilan dalam perencanaan dan pengembangan, costing proses produksi biji plastik, dan pelaporan harga pokok. Lingkup kegiatan adalah pelatihan dan pengelolaan penentuan harga produk biji plastic, penentuan harga jual produk, serta akuntansi bisnis home industry. Metoda pengabdian masyarakat ini dilakukan dengan pendekatan action, quality awareness, serta rapid rural appraisal melalui sosialisasi untuk meningkatkan pengetahuan pengelola industri rumah tangga melalui pemberian ceramah, penyuluhan, dan demonstrasi kepada kelompok usaha kecil. Kemudian dilanjutkan dengan pelatihan dan pendampingan untuk menyusun rencana tindak dalam mengatasi masalah perencanaan dan penentuan harga pokok produksi dan laporan harga pokok produk. Hasil pengabdian masyarakat adalah terbentuknya panduan manual prosedur sistem akuntansi untuk penentuan unit cost produk, dan terbentuknya laporan harga pokok produk.Kata Kunci: penentuan harga pokok, penentuan harga jual
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI USAHA INDUSTRI KREATIF DI TANGERANG Adhikara, MF. Arrozi; Sudarwan, Sudarwan; Setyati, Ritta; Kristanti M., Novera
Jurnal Pengabdian Masyarakat AbdiMas Vol 4, No 1 (2017): Jurnal Pengabdian Masyarakat ABDIMAS
Publisher : Universitas Esa Unggul

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Abstract

AbstractCreative industry in Sukamulya Tangerang Regency more engaged in art goods, printing, crafts, performing arts, and radio with the main actors are young people. These communities face challenges in the form of capital problems and lack of knowledge about sound financial management. So the difficulty of running a business related to profit, liquidity estimation, and how much property or property owned company. This condition requires the communitys dedication to provide skills value through education in business planning and the preparation of financial statements. The purpose of community service is to improve skills in business planning and development, and financial reporting. The scope of activities is the training and management of the creative industry business, as well as the business accounting of the creative industries. This method of community service is done by rapid rural appraisal approach through socialization to improve the knowledge of creative industry managers through giving lectures, counseling and demonstration to the creative industry business group. Then followed by training and assistance to develop action plan in overcoming business planning and liquidity problem, and preparation of financial report. The result of community service is the formation of manual of accounting system procedure procedure for planning and preparation of financial report.Keywords : business, planning, financial statements Abstrak Industri kreatif di Sukamulya Kabupaten Tangerang  lebih banyak bergerak dalam bidang barang seni, percetakan, kerajinan, seni pertunjukan, serta radio dengan pelaku utama adalah orang-orang muda. Masyarakat ini  menghadapi tantangan dalam bentuk masalah permodalan dan kurangnya pengetahuan tentang pengelolaan keuangan yang baik. Sehingga kesulitan menjalankan bisnis yang berkaitan dengan laba, estimasi likuiditas, serta berapa harta atau kekayaan perusahaan yang dimiliki. Kondisi ini memerlukan pengabdian masyarakat untuk memberi nilai ketrampilan melalui edukasi dalam perencanaan usaha serta penyusunan laporan keuangan. Tujuan pengabdian masyarakat adalah meningkatkan ketrampilan dalam perencanaan dan pengembangan usaha, dan pelaporan keuangan. Lingkup kegiatan adalah pelatihan dan pengelolaan usaha industri kreatif, serta akuntansi bisnis industri kreatif. Metoda pengabdian masyarakat ini dilakukan dengan pendekatan rapid rural appraisal melalui sosialisasi untuk meningkatkan pengetahuan pengelola industri kreatif melalui pemberian ceramah, penyuluhan, dan demonstrasi kepada kelompok usaha industri kreatif. Kemudian dilanjutkan dengan pelatihan dan pendampingan untuk menyusun rencana tindak dalam mengatasi masalah perencanaan usaha dan likuiditas, serta penyusunan laporan keuangan. Hasil pengabdian masyarakat adalah terbentuknya panduan manual prosedur sistem akuntansi untuk perencanaan dan penyusunan laporan keuangan. Kata kunci : perencanaan, usaha, laporan keuangan
MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT Adhikara, MF. Arrozi
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3011

Abstract

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity,  rationalization, competence, arrogance, earning management, bonus plan
Hospital Management Information System Usefulness in The Health Services Industry at Indonesia: Mandatory or Voluntary? Livinus, Victor; Adhikara, M.F. Arrozi; Kusumapradja, Rokiah
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 10, No 1 (2021): April
Publisher : Universitas Muhammadiyah Yogyakarta in Clollaboration with ADMMIRASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v10i1.10296

Abstract

This study aiming to obtain empirical evidence of usefulness, ease of use, Computer Self-Efficacy (CSE), and intend to use towards Actual Technology Use (ATU) as an issue of high complexity of healthcare organizations services. We use causality explanatory research for hypothesis testing with quantitative approach as methods. Data were analyzed by Path Analysis. Result is Perceived Usefulness (PU) had positive effect on Behavioral Intention to Use (BITU). Perceive Ease of Use (PEOU) had significant positive effect on ATU. The Conclusion is BITU is an intervening variable that can mediate the effect of PU toward ATU. These findings suggested that there is mandatory behavior toward users to apply Hospital Management Information System (HMIS).
Creative Accounting: Apakah Suatu Tindakan Ilegal? Adhikara, MF. Arrozi
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p109-135

Abstract

AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.
Hallo Effect in the Turnover Intention of Nurses at Hospital "X" Adityarini, Danuta; Andry, Andry; Adhikara, M.F Arrozi
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 9, No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Yogyakarta in Clollaboration with ADMMIRASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v9i1.8548

Abstract

Turnover Intention is recognized as the best predictor of actual displacement. As a result of high turnover in nursing can lead to high financial costs, disrupt functional team formation, increase the workload of other nurses, and can reduce the quality of nursing services for patients and have an impact on overall hospital quality. This study aims to provide empirical evidence of the formation of intention to move to nurses who are influenced by job satisfaction, work-family conflict, and appreciation. The research design is quantitative with a type of explanatory causality research using primary data in the form of a questionnaire distributed to 174 people. The sampling technique in this study was carried out with the saturation sampling method. This research uses Structural Equation Modeling (SEM) analysis. The unit of analysis includes individual nurses with cross sectional time horizons. The results obtained are work-family conflict, appreciation, job satisfaction simultaneously affect the intention to move nurses at the "X" hospital. Work-family conflict has a negative effect on job satisfaction. Giving awards has a positive effect on job satisfaction. Job satisfaction gives effect to the formation of the intention to move. Work-family conflict has a positive effect on the formation of the intention to move. The awarding has a negative effect on the formation of nurses' intentions. The research findings show the “hallo effect” causes the actualization obtained by nurses has not been able to increase job satisfaction, resulting in stronger intention to move.
PENINGKATAN PENGETAHUAN MASYARAKAT KAMPUS MELALUI EDUKASI ONLINE TENTANG MEKANISME COVID-19 Mulyani, Erry Yudhya; Pamungkas, Rian Adi; Ummanah, Ummanah; Arrozi, Muhammad Fachruddin; Saputra, Sugiyono
Jurnal Pengabdian Masyarakat AbdiMas Vol 6, No 4 (2020): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v6i4.3548

Abstract

There were 23,851 Covid-19 cases in Indonesia at the end of May 2020, with a death rate of 1,473. Coronavirus is a group of viruses that can cause disease in animals or humans. Covid-19 is a contagious disease, with a new type of virus that occurred in Wuhan, China, in December 2019. The purpose of this activity is to increase knowledge and demeanour about the mechanism of Covid-19 as an effort to prevent the Covid-19 disease. The method of activity is carried out with socialization (lecture) and FGD (Forum Group Discussion). The target of this activity is the campus community consisting of staff-bureaus, lecturers, and the rest of the university staff. The number of participants who participated was 79 people. Most were from the faculty of law (21.5%), health sciences (21.5%), psychology (21.5%), and computer science (16.5%). The results of the socialization showed that most participants understood about the Covid-19 mechanism; knowledge (good) 67.1% and attitude (positive) 59.5%. The results of the FGD showed that participants mainly discussed the dangers of the virus (transmission mechanism, virus resistance, ways of working) (52.4%), prevention efforts (23.8%), infected subjects (14.3%) and the Covid-19 symptoms (9.5%). As many as 92.0% expressed an understanding and tried to prevention based on information provided. This activity increased knowledge about the Covid-19 mechanism in preventing transmission by 24.9%. Thus, it is important to carry out an educational activities especially with online methods routinely and periodically in an effort to increase knowledge regarding the conditions of the pandemic.  Keywords: Online Education, Covid-19, Knowledge
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI USAHA INDUSTRI KREATIF DI TANGERANG Adhikara, MF. Arrozi; Sudarwan, Sudarwan; Setyati, Ritta; Kristanti M., Novera
Jurnal Pengabdian Masyarakat AbdiMas Vol 4, No 1 (2017): Jurnal Pengabdian Masyarakat ABDIMAS
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v4i1.1964

Abstract

IPTEKS BAGI MASYARAKAT (IBM) KELOMPOK PENGOLAHAN LIMBAH PLASTIK, KELURAHAN PORIS PLAWAD, KECAMATAN CIPONDOH, KOTA TANGERANG Arrozi, MF
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 1 (2016): Jurnal Pengabdian Masyarakat AbdiMas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v3i1.1657

Abstract

AbstractHome plastic seed industry is a potential entrepreneur side activity that can increase the income of families in Cipondoh. Manufacture of plastic resin made with a small economic scale without causing error planning effort. This happens because the mastery of knowledge in the production process costing, accounting and reporting highly controlled home industry. These conditions require community service to add value to a home industry in determining product costing, cost price calculation, and calculation of production cost allocation. Thus, home industry is able to be independent economically and education. The purpose of community service is improving their skills in planning and development, costing the production process of plastic resin, and reporting cost price. The scope of activity is the training and management of product pricing plastic seed, determining the selling price of products, as well as business accounting home industry. The method of community service is done by action approach, quality awareness, as well as rapid rural appraisal through socialization to improve the knowledge of managers of domestic industry through the provision of lectures, counseling, and demonstrations to groups of small enterprises. Then proceed with the training and mentoring to draw up an action plan to address the problem of planning and determining the cost of production and cost of the product report. The results is the formation of community service manual for the procedure for the determination of the accounting system unit cost of products, and the formation of statements cost of the product.Keywords : determination of cost, selling priceAbstrakHome industry biji plastic merupakan potensi wirausaha kegiatan sampingan yang dapat meningkatkan pendapatan keluarga di Kecamatan Cipondoh.  Pembuatan biji plastik dilakukan dengan skala ekonomi kecil tanpa perencanaan sehingga menyebabkan kesalahan usaha. Hal ini terjadi karena penguasaan pengetahuan costing dalam proses produksi, serta pelaporan akuntansi home industry sangat tidak dikuasai. Kondisi ini memerlukan pengabdian masyarakat untuk memberi nilai tambah bagi home industry dalam menentukan costing produk, perhitungan harga pokok, dan perhitungan alokasi biaya produksi. Sehingga, home industry mampu untuk mandiri secara ekonomis dan edukasi.Tujuan pengabdian masyarakat adalah meningkatkan ketrampilan dalam perencanaan dan pengembangan, costing proses produksi biji plastik, dan pelaporan harga pokok. Lingkup kegiatan adalah pelatihan dan pengelolaan penentuan harga produk biji plastic, penentuan harga jual produk, serta akuntansi bisnis home industry. Metoda pengabdian masyarakat ini dilakukan dengan pendekatan action, quality awareness, serta rapid rural appraisal melalui sosialisasi untuk meningkatkan pengetahuan pengelola industri rumah tangga melalui pemberian ceramah, penyuluhan, dan demonstrasi kepada kelompok usaha kecil. Kemudian dilanjutkan dengan pelatihan dan pendampingan untuk menyusun rencana tindak dalam mengatasi masalah perencanaan dan penentuan harga pokok produksi dan laporan harga pokok produk. Hasil pengabdian masyarakat adalah terbentuknya panduan manual prosedur sistem akuntansi untuk penentuan unit cost produk, dan terbentuknya laporan harga pokok produk.Kata Kunci: penentuan harga pokok, penentuan harga jual
Co-Authors Adityarini, Danuta ANDRY, ANDRY DARMANSYAH . Dihin Septyanto Erry Yudhya Mulyani Kristanti M., Novera Kristanti M., Novera Kusumapradja, Rokiah Maslichah, Maslichah Nur Diana Rian Adi Pamungkas, Rian Adi Sapto Jumono Saputra, Sugiyono Setyati, Ritta Setyati, Ritta Sri Handayani Sudarwan, Sudarwan Sudarwan, Sudarwan Ummanah Ummanah, Ummanah Victor Livinus, Victor