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<![CDATA[PERBANDINGAN SAHAM BERBASIS SYARIAH DENGAN SAHAM KONVENSIONAL SEBAGAI ANALISA KELAYAKAN INVESTASI BAGI INVESTOR MUSLIM ]]>
<![CDATA[muthoharoh muthoharoh]]>;
<![CDATA[Sutapa Sutapa]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 3, No 2 (2014): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.3.2.101-112
<![CDATA[The phenomenon of the lack of confidence Indonesian investors to invest more effort to control the country’s wealth as his own one of them due to lack of knowledge . Including for Indonesian Muslim businessmen , is an alternative investment of choice muamalah . But in this investment activity , there are still concerns the Muslimsagainst the perception of potential investors speculation or gharar . Therefore, the Indonesia Stock Exchange ( IDX ) follow up these concerns by launching Islamic products including Islamic stocks are grouped in two Islamic Indices , Jakarta Islamic Index ( JII ) in 2000 and Indonesia Sharia Stock Index ( ISSI ) in 2011 . The purpose of this study is to analyze and provide empirical evidence that the rate of return and risk performance of Islamic stocks better than conventional stocks . The population is all listed companies that issued shares listed on the Indonesia Sharia Stock Index ( ISSI ) for a group of Islamic stocks and Stock Price Index (CSPI ) for conventional stock group . The sampling method used was purposive sampling method in order to obtain 207 samples . Analytical techniques used include : the classical assumption of normality , descriptive statistical tests , and hypothesis testing are processed using SPSS software version 16 . The results showed that there are significant differences in the performance of stocks in which the conventional stock sharia Islamic stocks have performed much better than the conventional stock .]]>
<![CDATA[EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS ]]>
<![CDATA[Mutoharoh Mutoharoh]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.7.2.12-34
<![CDATA[recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments]]>
<![CDATA[Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak ]]>
<![CDATA[Provita Wijayanti]]>;
<![CDATA[Indri Kartika]]>;
<![CDATA[Kiryanto Kiryanto]]>;
<![CDATA[Zainal Alim Adiwijaya]]>;
<![CDATA[Muhammad Ja'far Shodiq]]>;
<![CDATA[Mutoharoh Mutoharoh]]>;
<![CDATA[Nisa' Uzlifat Nashruah]]>
<![CDATA[ Indonesian Journal of Community Services Vol 2, No 1 (2020): May 2020 ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung ]]>
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DOI: 10.30659/ijocs.2.1.55-67
<![CDATA[AbstrakPemerintah desa melaksanakan tugas pengelolaan dan pertanggungjawaban dana desa berdasarkan UU No. 6 Tahun 2014 tentang Desa. Dalam pelaksanaan sistem pengawasan dan tata kelola pemerintah desa, perangkat desa dibantu oleh pendamping dan pengawas desa yang meliputi auditor Inspektorat Kabupaten, anggota Badan perwakilan desa dan pendamping desa. Pendamping dan pengawas desa memiliki peran penting dalam pendampingan pencegahan fraud dana desa yang terjadi di pemerintahan desa. Populasi dalam kegiatan pengabdian masyarakat ini merupakan seluruh pendamping desa di Kabupaten Demak. Teknik insidental sampling digunakan dalam pengabdian ini dan diperoleh 51 orang pendamping desa di kabupataen demak yang menjadi mitra dalam program pengabdian masyarakat oleh tim dosen akuntansi FE UNISSULA. Data mengenai persepsi peran pendamping pemerintah desa serta peran sistem pengendalian internal terhadap pencegahan fraud diperoleh melalui pembagian kuesioner tertutup dengan skala likert 1-5. Hasil pengujian regresi linier berganda menunjukkan bahwa peran pendamping pemerintah desa berpengaruh positif terhadap pencegahan fraud sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud.AbstractThe village government carries out the task of village funds managing, and supervising based on Law number 6/2014 of Villages. In implementing supervision and governance system, village officials are assisted by village assistants and supervisors that containing the District Inspectorate auditor, members of the village representative body and village assistants. Village assistants and supervisors have an important role in assisting fraud prevention on village funds, which could potentially occur in village government. The population in this community service activity is the whole village assistants in Demak Regency. Incidental sampling technique was used so that resulted in 51 village assistants in Demak Regency who became partners in the community service program held by the accounting team of Faculty of Economic Universitas Islam Sultan Agung. Data on the perception of the village assistant’s role as well as the internal control system role on fraud prevention were obtained through the distribution of closed questionnaires using the Likert scale of 1-5. The results of multiple linear regression tests indicate that the role of village government assistants has a positive effect on fraud prevention while the internal control system has no effect on fraud prevention.]]>
<![CDATA[Access to Sharia Financing for Micro Enterprises: Case Study of Micro Enterprises in Semarang, Indonesia ]]>
<![CDATA[Mutoharoh Mutoharoh]]>;
<![CDATA[Kiryanto Kiryanto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 5 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i05.p13
<![CDATA[Islamic banking by its principle is expected to play a dominant role compared to other funding providers to finance micro enterprises, which are the real industrial sector. This study aims to explain the perceptions of micro business actors based on their experience in accessing Islamic financing. This is a descriptive quantitative research that relies on the sample selected using purposive random sampling to obtain respondents who meet the criteria that support the research objectives. Primary data were collected through a structured questionnaire to owners and managers of micro-businesses in the Semarang and surrounding areas. A total of 184 data were obtained and processed with the help of statistical tools that is SPSS 22.0. Therefore, it is concluded that access to Islamic financing in terms of product, requirements, and services variables was quite good based on micro business actors’ view. Keywords: Access of Financing; Micro Enterprises; Islamic Bank.]]>
<![CDATA[DIGITALIZATION OF ACCOUNTING INFORMATION IMPACT ON MSMEs’ PROFITABILITY AND PRODUCTIVITY ]]>
<![CDATA[mutoharoh .]]>;
<![CDATA[Winarsih -]]>;
<![CDATA[Siti zahrah Buyong]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.31093/jraba.v5i2.233
<![CDATA[This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study was MSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs’ manager through questionnaire that was distributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies’ productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEs managers so that they can use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization of accounting information]]>
<![CDATA[Optimalisasi Ibu Rumah Tangga dalam Peningkatan Ekonomi Keluarga melalui Pelatihan Teknik Shibori ]]>
<![CDATA[Naila Najihah]]>;
<![CDATA[Zainal Alim Adiwijaya]]>;
<![CDATA[Mutoharoh Mutoharoh]]>
<![CDATA[ Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 3 (2021): August 2021 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/abdimas.v6i3.5338
<![CDATA[Many housewives play a role in improving the family's economy by building a business. However, increasing business competition demands more creativity. Therefore, exploring creative business ideas needs to be done to provide business insight to housewives. This community service aims to optimize the role of housewives in improving family economic welfare through creative efforts. The target of this community service is a group of housewives who are active in family welfare improvement programs, namely the women of the Family Welfare Program (PKK) in hamlet (RW 1) Bangunharjo Village, Semarang. The service program is carried out in several stages. The program begins with field observations and business analysis according to partner need to provide creative business training. The result of this activity is to provide fabric coloring skills with the Shibori Technique to service participants. This activity produces ready-to-use products in the form of hijabs with unique motives that have high selling values. Thus, this provides business opportunities for housewives, so that they can optimize their role in improving the economic welfare of the family.]]>
<![CDATA[DIGITALIZATION OF ACCOUNTING INFORMATION IMPACT ON MSMEs’ PROFITABILITY AND PRODUCTIVITY ]]>
<![CDATA[mutoharoh .]]>;
<![CDATA[Winarsih -]]>;
<![CDATA[Siti zahrah Buyong]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.31093/jraba.v5i2.233
<![CDATA[This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study was MSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs’ manager through questionnaire that was distributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies’ productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEs managers so that they can use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization of accounting information]]>
<![CDATA[Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator ]]>
<![CDATA[Mutoharoh Mutoharoh]]>;
<![CDATA[Luluk Muhimatul Ifada]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.25375
<![CDATA[Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.]]>
<![CDATA[Assistance of Natural Handmade Soap Production to Darul Ibadah Community Bangkok for saving Environment and Financial Issue ]]>
<![CDATA[Mutoharoh Mutoharoh]]>;
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Naila Najihah]]>
<![CDATA[ Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2023): May 2023 ]]>
Publisher : <![CDATA[Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti ]]>
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DOI: 10.29062/engagement.v7i1.1326
<![CDATA[Consumption of skincare products is potential causing environmental and personal financial problems. Most of the skincare products are packaged in plastic materials and contain hazardous chemicals. Besides, the price of high-quality skincare is generally expensive, and some people may not be able to afford it. The world community must be aware that their self-care should not impact big problems. This program aims to assist the community in producing natural handmade soap as one of a skincare series in various regions, and for this time, the main partner of this program is the Darul Ibadah community in Phutthabucha , Thung Khru District, Bangkok. This activity was carried out as part of a collaborative agreement between the Faculty of Economics, Sultan Agung Islamic University and Kasetsart University. This assistance is expected to be an effort to save the community by creating their own qualified products, reducing waste and water pollution from chemical-based soaps]]>
