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All Journal AKUNTABILITAS Ikonomika : Jurnal Ekonomi dan Bisnis Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Akuntansi Bisnis El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Nusantara Journal of Financial and Tax Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia

Sumardi Sumardi

Universitas Muhammadiyah Prof. Dr. Hamka

Author-ID : 2467917

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH Ika Puspita Anggraeni; Zulpahmi Zulpahmi; Sumardi Sumardi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to determine the effect of the audit committee, independent commissioners, leverage, and audit quality on the integrity of financial statements in Islamic commercial banks. The method used in this study is the explanatory method, which is to find out or explain the effect of one variable on another variable. The variables studied were variable X, namely audit committee, independent commissioner, leverage, and audit quality, while variable Y was the integrity of financial statements. Data collection techniques are carried out with document review, namely data obtained from the Financial Services Authority (OJK) website and the website of each Islamic commercial bank in the form of financial statements. Data processing and analysis techniques used are descriptive statistics and logistic regression analysis

Dana Syirkah Temporer Dan Corporate Governance Mechanism Mempengaruhi Kinerja Maqasid Syariah Bank Syariah Di Indonesia Z. Zulpahmi; S. Sumardi; A. Andika
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination.

The Role Of Shareholders And Good Corporate Governance In Sharia Banks Zulpahmi Zulpahmi; Sumardi Sumardi; Muhammad Akmal
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

ABSTRACTThe variables used in this research are the role of audit committee and internal audit as the dependent variables and the implementation of good corporate governance as the independent variable. This research employs a purposive sampling to determine the samples based on certain criteria and 3 (three) Sharia banks are obtained since they have met the pre-determined criteria. The primary data are obtained through questionnaires distributed to 43 employees of Audit Committee, Internal Auditor, and GCG as the respondents. This research employs a Multiple Linear Regression Analysis as its technical analysis. The results of this research show that the role of audit committee positively and significantly influences the implementation of good corporate governance. Keywords: Audit Committee, internal audit, implementation of Good Corporate Governance

Meningkatkan Ekonomi Masyarakat saat Pandemik Covid-19 melalui Budidaya Ikan Lele dalam Ember di Desa Cibitung Tengah Tenjolaya Kabupaten Bogor Sumardi Sumardi; Zulpahmi Zulpahmi; Abdul Latif
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 5 (2021): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v6i5.2025

The Covid-19 pandemic had a negative impact, namely an increase in unemployment and poverty. This, based on a survey of unemployment and poverty. This, based on a survey of unemployment and poverty as a result of the Covid-19 pandemic conducted by the Indo Barometer Institute with the RRI’s Pustilbangdiklat, the unemployment rate increased after Covid-19 was 95,6%. Increasing the community's economy during the Covid-19 pandemic through the cultivation of catfish in buckets aims to help people play an active role in improving the family economy during the Covid-19 pandemic. Cultivating catfish in buckets can be used as an alternative for Central Cibitung, Tenjolaya, Bogor to improve the economy.

PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Silvia Nur Krishna Murthi; Ahmad Subaki,; Sumardi, Sumardi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2294

Abstract— This study aims to determine the effect of Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability of Food and Beverage Sector Companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary or quantitative data. The variables studied were Sales Growth, Accounts Receivable Turnover, Inventory Turnover, Company Size and Leverage on Profitability. The sample used was 8 companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Determination of sample selection using purposive sampling and data processing method using multiple linear regression analysis. The results showed that partially the sales growth variable, accounts receivable turnover, had no significant effect on the profitability variable (ROA), the inventory turnover variable and company size had a significant negative effect on the profitability variable (ROA). While the leverage variable (DER) has a positive and significant effect on the profitability variable (ROA). Simultaneously, the variables of sales growth, accounts receivable turnover, inventory turnover, company size and leverage (DER) have a significant and significant effect on the profitability (ROA) variable. The ability of the independent variable in explaining the dependent variable can be seen from the analysis of the coefficient of determination R2 of 0.359%. This means that only 35.9% profitability (ROA) which can be explained by the variables of sales growth, receivables turnover, inventory turnover, company size and leverage (DER). While the remaining 64.1% is explained by other variables that are not included in this study. Keywords: Accounts Receivable Turnover; Company Size; Inventory Turnover; Leverage; Sales Growth

Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah Sumardi Sumardi; Zulpahmi Zulpahmi
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 1 No. 1 (2017): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

Pembekalan Bisnis Digital bagi Angkatan Muda Muhammadiyah Kabupaten Bogor Zulpahmi Zulpahmi; Sumardi Sumardi; Edi Setiawan
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 1 No. 1 (2018): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Building a business through the Internet or so-called digital business is one way to expand the market reach of business people. Through online marketing, product information can reach consumers far away from domicile, without having to go directly to the area to promote the product. Thus, the opportunity for Muhammadiyah citizens in establishing and managing an online business is huge. In order to be able to establish and manage an online business properly and properly, adequate knowledge and skills are required. Thus, it is necessary to have a briefing in building a digital business for the youth Muhammadiyah Youth Bogor Regency. This program is intended to improve the ability to develop online business.

Pelatihan Akuntansi Lembaga Keuangan Syariah bagi Peningkatan Kualitas Kualitas Pengetahuan dan Kemampuan Siswa di SMK Plus Ashabulyamin Kabupaten Cianjur Meita Larasati; Sumardi Sumardi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 1 No. 2 (2018): October
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Akuntansi Syariah merupakan bidang akuntansi kontemporer yang sedang berkembang pesat. Khususnya, di negara yang mayoritas penduduknya adalah islam, seperti Indonesia. Lembaga Keuangan Syariah seperti Bank Syariah dan Lembaga Keuangan Non Bank yang berbasis syariah kian bermunculan seiring dengan permintaan masyarakat atas jasa keuangan maupun non keuangan yang berbasis syariah di Indonesia. Perkembangan tersebut harus ditunjang dengan ketersediaan sumber daya manusia yang berkualitas atas bidang akuntansi syariah. Sejalan dengan kegiatan Pengabdian Kemitraan Masyarakat (PKM), Program Studi Akuntansi Universitas Muhammadiyah Prof. Dr. Hamka melihat bahwa penting untuk memberikan pembekalan berupa pelatihan atas Akuntansi Syariahkepada para siswa di Sekolah Menengah Kejuruan. Melalui PKM ini, dapat memberikan kontribusi nyata untuk meningkatkan minat, pengetahuan dan kemampuan atas Akuntansi Syariahpara siswa. Pelatihan ini diharapkan dapat berguna bagi masa depan para siswa dalam membangun karir mereka. Rangkaian kegiatan pelatihan PKM ini menunjukan bahwa peserta pelatihan memiliki pemahaman materi dan potensis atas akuntansi syariah

Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal Sayyid Ramadhan Z.A; Zulpahmi Zulpahmi; Sumardi Sumardi
Journal of Financial and Tax Vol 1 No 1 (2021): Edisi Maret 2021
Publisher : STIE Jambatan Bulan

This research uses secondary data, namely the financial position report, and the financial ratios report obtained from the respective companies ' websites which are sampled in this study. The X variables examined in this study were the profitability, liquidity, and size of the company while the Y variable in this study was the capital structure. The data processing and analysis techniques used in this study are accounting analysis, classical assumption test (normality test, multicolinearity test, heteroskedasity test, autocorrelation test), double linear regression analysis, hypothesis test, and coefficient of determination analysis

PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC Karjiman Rahim; Ahmad Subaki; Sumardi Sumardi
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1923

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

Co-Authors A. Andika Abdul Latif Agustina Nuraini Ahmad Subaki Ahmad Subaki, Arif Widodo Nugroho Bagas Widyanto Edi Setiawan faozan amar Fikri Hidayat Ika Puspita Anggraeni Karjiman Rahim Meita Larasati Muhammad Akmal Nur Aisyah Luthfiati Pahman Habibi Sayyid Ramadhan Z.A Silvia Nur Krishna Murthi Siti Aminajamiah Wanda Hamidah Sutilah Zulpahmi Zulpahmi Zulpahmi Zulpahmi Zulpahmi Zulpahmi

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