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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) AKTSAR: Jurnal Akuntansi Syariah International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa I-Com : Indonesian Community Journal Procedia of Social Sciences and Humanities
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah Nur Ravita Hanun; Hadiah Fitriyah; Detak Prapanca; Surya Ningrum
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.278

Abstract

Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.
Business Development Training And Assistance For SMEs: Pelatihan dan Pendampingan Pengembangan Usaha Pada UKM Hadiah Fitriyah; Wisnu Panggah Setiyono; Nur Ravita Hanun
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.305

Abstract

UKM "Blimbing Wangi" continues to innovate by developing a new business, namely Kedai WMP. The WMP shop provides a variety of culinary specialties from the Watesari village with star fruit as a culinary icon, the marketing of this business is still limited to meeting the needs of local residents and local tourists and this business is still managed with simple business management governance, even though it can be developed in a professional manner for development and performance. business can be sustainable. Seeing conditions like this, it needs to be developed through training and business development assistance. The training and business assistance implemented are business management and simple bookkeeping training to improve business performance
Small and medium enterprises' innovation and product competitiveness in the Covid-19 pandemic era Hadiah Fitriyah; Nur Ravita Hanun; Rima Azara
Community Empowerment Vol 6 No 12 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.62 KB) | DOI: 10.31603/ce.5570

Abstract

The purpose of the community service is to increase the products competitiveness of the Belimbing Wangi SMEs, Watesari Village, Balongbendo District, Sidoarjo Regency. The impact of the Covid-19 pandemic is extraordinary, especially for the Belimbing Wangi SMEs business group, where the production process and turnover has decreased, because business management is still carried out conventionally and Watesari Village tourism must be closed according to government regulations. The service method used is field observation, trial of processed star fruit products, training and assistance in processing star fruit juice, and business management training. As a result of the assistance, partners understand the importance of conducting business management and finding the best formula for star fruit juice drinks. This training also supports the sustainability of the Belimbing Wangi SMEs business and competes at the global market level.
Increasing Environment Productivity of Crispy Fried Chicken Vendors Using the Green Productivity Method: Peningkatan Produktivitas Lingkungan pada Penjual Ayam Goreng Crispy Menggunakan Metode Green Productivity Indah Apriliana Sari; Inggit Marodiyah; Nur Ravita Hanun
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.207

Abstract

Cooking oil is one of basic needed for food vendors especially crispy chicken (CC). The CC vendors will use a large amount of cooking oil. The frying oil are usually composed clean oil and flour slurry. The habit that often done by seller CC are reuse the frying oil which still clear, and throw the sediment (flour slurry) in the trash or river. Of course, that will be one caused damage of environment surrounding. Purpose this research are to identifying the management of waste fried oil and flour slurry. The investment cost of preventing environmental impact and the benefits which they were obtain, be the problem that have not been mitigation of environmental impact yet. In this research, applied the Green Productivity Method to provide mitigation environmental impact from waste cooking oil.
Halal, PIRT & business finance training for Gambir Anom’s MSME Group, Sidoarjo Nur Ravita Hanun; Rima Azara; Indah Apriliana Sari W.
Community Empowerment Vol 7 No 8 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7468

Abstract

The community of Keboan Anom Village, Gedangan District, Sidoarjo Regency, engages in a constructive activity that was started by the Gambir Anom UMKM group. These initiatives include the formation of a food and beverage company run by Gambir Anom residents. Unfortunately, they have a number of issues, such as the absence of a PIRT, a lack of halal certification, and inadequate business financial management. The implementation of this activity is done through assistancing and training. Through this assistance, the Gambir Anom MSME Group already has a business license and a product license, so that their products are ready to compete in the modern market. Additionally, training with SME accounting software can help business actors understand how to manage their finances.
Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Survival Strategies of Muhammadiyah Schools During The Covid-19 Pandemic Muhammad Yani; Mochammad Ilyas Junjunan; Nur Ravita Hanun
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.50

Abstract

The COVID-19 pandemic requires the government to issue various strategic policies that impact all sectors, especially the education sector. This research attempts to determine the strategy of private schools in Indonesia, especially in school sustainability during the COVID-19 pandemic. The interpretive paradigm with a descriptive qualitative approach was used as a study method. The location of this research was Muhammadiyah schools in Sidoarjo Regency at the junior high school level, as many as 10 schools. Data analysis was carried out using data reduction, presentation, and conclusion-drawing procedures. The results of this study indicate that Muhammadiyah junior high schools in Sidoarjo Regency use online learning as a survival strategy by utilizing the various facilities they have. In addition, several creative and innovative new programs are implemented comprehensively to support the financial limitations of schools and students. Other results also show that each location's Muhammadiyah Branch Leaders (PCM) actively support all school needs from resources, finances, and health facilities. Keywords: survival strategy, covid-19 pandemic, muhammadiyah junior high schools
PENDAMPINGAN PROSES PRODUK HALAL DAN AKUNTANSI USAHA PADA KELOMPOK USAHA NASYIAH SIDOARJO Nur Ravita Hanun; Hadiah Fitriyah; Lukman Hudi; Surya Ningrum; Eva Hidayatul Khusnah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.376

Abstract

Nasyiatul Aisyiyah Sidoarjo East Java has a positive activity that accommodates nasyiah cadres who have businesses, especially in the field of food and beverages. The food and beverage products produced are quite varied ranging from fruit salads, wet cakes, pastries, date milk, sinom etc. Unfortunately, there are several problems they face, including, products that have not been certified halal and melum do business financial records. Moreover, since Covid 19 entered Indonesia, sales of partner products have decreased. Through community service from the University of Muhammadiyah Sidoarjo, several activity programs have been carried out, namely: through the nasyiah business group, there will be an increase in the productivity of economic activities for the nasyiah business group by assisting the halal product process and business financial training. So that for the sustainability of the community service program, synergy between academics, Amal Usaha Muhammadiyah, and all elements of society is needed to maximize the existing potential. This target of community service is to improve community governance, human resources, resource managers
Pendampingan Pembelajaran Spreadsheet Untuk Siswa Akuntansi di Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.688 KB) | DOI: 10.33379/icom.v3i2.2559

Abstract

Era Revolusi Industri 5.0 mendorong kita untuk beradaptasi dan memanfaatkan TIK (Teknologi Informasi dan Komunikasi). Tuntutan zaman dan juga meningkatnya kebutuhan akan penggunaan teknologi informasi, membuat para siswa akuntansi harus memiliki tambahan hard skill berupa ketrampilan dalam mengoperasikan program akuntansi sederhana. Kegiatan pengabdian masyarakat ini bertujuan untuk mengasah skill dan menambah pengetahuan siswa akuntansi di Sidoarjo agar merka mampu bersaing dalam era Revolusi Industri 5.0. Metode kegiatan yang dilakukan guna mengatasi permasalahan dari mitra adalah sebagai berikut: (1) mengadakan penyuluhan terkait pentingnya penggunaan sarana teknologi informasi dalam menunjang aktivitas akuntansi, (2) mengadakan perencanaan kegiatan serta menyusun modul, (3) mengadakan pelatihan penggunaan aplikasi spreadsheet. Kontribusi mendasar pada khalayak sasaran yakni meningkatnya pengetahuan serta ketrampilan hard skill siswa akuntansi di Sidoarjo agar mereka bisa bersaing di era Revolusi Industri 5.0. dan kegiatan ini juga dapat meningkatkan dan mengembangkan pengetahuan atau pengalaman dari para murid baik secara langsung maupun secara tidak langsung.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : JASF

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

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Co-Authors Ade irma Suryani Lating Aisha Hanif Ajeng Tita Nawangsari Arief Senja Fitrani, Arief Senja Atina Nabila Atina Nabila Ade Prasetya Binti Nadhifa Binti Nadhifah Binti Shofiatul Jannah Clarisa Ika Candrawati Detak Prapanca Dina Dwi Oktaviarini Eva Hidayatul Khusnah Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari Indah Apriliana Sari W. Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nawangsari, Ajeng Tita Nihlatul Qudus Sukma Nirwana Ratna Anggraini Aripratiwi Retno Wulandari RIMA AZARA Rizki Eka Febriansah Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum