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All Journal Jupiter Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dinamika Journal of Applied Islamic Economics and Finance Indonesian Geotechnical Journal Journal of Management and Informatics Seminar Nasional Teknologi dan Multidisiplin Ilmu
Miftahurrohman
Universitas Sains Dan Teknologi Komputer
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Implementasi Mobile Accounting Information System pada UMKM Petani Tambak Ikan Barokah Rowosari Kendal Miftahurrohman; Sry Ratna Dewi
JUPITER (Jurnal Penelitian Ilmu dan Teknologi Komputer) Vol 13 No 2 (2021): JUPITER Edisi Oktober 2021
Publisher : Teknik Komputer Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/3815.jupiter.2021.10

Abstract

Adopsi sistem informasi akuntansi tidak hanya menjadi kebutuhan bagi perusahaan besar, akan tetapi usaha mikro, kecil, dan menengah (UMKM) juga perlu mengadopsi sistem informasi akuntansi untuk penyelenggaraan pencatatan dan pelaporan atas aktivitas bisnis yang dilakukan mereka. Namun demikian masih sedikit UMKM yang memahami pentingnya adopsi sistem informasi akuntansi, keterbatasan sumber daya yang dimiliki baik sumber daya keuangan dan sumber daya manusia yang memiliki kompetensi di bidang teknologi dan informasi menjadi hambatan bagi mereka, sehingga mereka tidak melakukan pencatatan setiap kejadian ekonomi dengan baik dan benar, tidak adanya pemisahan keuangan pribadi dengan keuangan hasil usaha, dan keterbatasan dalam pemahaman tentang konsep-konsep akuntansi keuangan. Saat ini pemanfaatan teknologi mobile bagi masyarakat menawarkan berbagai fitur yang banyak dimanfaatkan oleh masyarakat. Sistem informasi akuntansi berbasis mobile menawarkan kemudahan dan efisiensi. Sistem informasi akuntansi dengan platform android yang ada dan siap pakai tidak memiliki fleksibilitas dalam penggunaan dan tidak bisa memenuhi kebutuhan dari UMKM secara spesifik. Tujuan dari penelitian ini adalah merancang sistem informasi akuntansi berbasis mobile yang diimplementasikan pada UMKM. Sistem informasi akuntansi berbasis mobile/seluler yang dirancang untuk memenuhi kebutuhan pemakai, memiliki fleksibilitas penggunaan, dan tidak mengharuskan pemakai memahami konsep dasar akuntansi keuangan. Metode penelitian yang digunakan adalah metode penelitian dan pengembangan dengan model pengembangan sistem prototype. Pengembangan aplikasi menggunakan pendekatan pemodelan berorientasi object Unified Modeling Language (UML). Hasil penelitian berupa sistem informasi akuntansi berbasis mobile dengan menggunakan pendekatan standar akuntansi keuangan entitas mikro, kecil, dan menengah (SAK EMKM).
SISTEM INFORMASI AKUNTANSI HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING PADA UKM UKIR JEPARA Miftahurrohman Miftahurrohman; Moh Muthohir
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 12 No 2 (2019): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v12i2.31

Abstract

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.
Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Farmasi (Studi pada Perusahanaan terdaftar di Bursa Efek Indonesia) Miftahurrohman
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 1 No 1 (2021): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v1i1.20

Abstract

The purpose of this study was to determine whether there were significant differences in the financial performance of pharmaceutical companies listed on the IDX from the impact of the Covid-19 pandemic in Indonesia. The research method uses descriptive quantitative methods, the data used in this study is secondary data in the form of financial statements of pharmaceutical companies listed on the Indonesian stock exchange. Analysis of the data using the average difference test paired sample test using the SPSS application, and the measurement of financial performance using the ratio of liquidity and profitability. Liquidity ratio which consists of Current Ratio and Quick Ratio, while Profitability ratio consists of Gross profit Margin, Net Profit Margin, Rate of Return on Assets, and Return on Equity. The results of the study show that there is no significant difference in the financial performance of both the liquidity ratio and profitability of pharmaceutical companies listed on the IDX before the Covid-19 pandemic and during the Covid-19 pandemic.
Implementasi Knowledge Management System pada Usaha Mikro Kecil Kecamatan Rowosari Miftahurrohman; Rosa Haniatul Wafiroh
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 1 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi 
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i1.181

Abstract

Micro, small and medium enterprises (MSMEs) are productive economic enterprises owned by individuals and business entities that meet the criteria as micro-enterprises from the agricultural, fishery, processing industries, handicraft industries and creative industries, the problem that occurs is that there is no regular updating of data. from the sub-district government so that many micro and small business actors have not been recorded thoroughly, with limited data it is certainly difficult for the sub-district government to convey information to micro and small business actors, delays in information also affect the relationship between the sub-district and business actors who are not good . This research was conducted to create and implement a knowledge management system that is equipped with location features so that it can facilitate data collection and knowledge management on micro and small businesses in Rowosari sub-district. This application is made using the PHP programming language and MySQL database. The results of this study indicate that the application of this knowledge management system can make it easier to collect data and manage information and knowledge about micro and small businesses.
Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah Sinta Fitria; Dimas Sumitra Danisworo; Miftahurrohman Miftahurrohman; Myra Andriana
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3811

Abstract

This study aims to analyze the effect of Return on Asset, Non-Performing Financing, Financing to Deposit Ratio, and Capital Adequacy Ratio on the expenditure of corporate zakat funds at Islamic Commercial Banks for the 2014-2020 period. The data used is secondary data, namely annual financial report data published on the official website of each bank which is collected through documentation techniques in the form of documents and other financial reports related to this research. The number of samples used in this study was six of 14 Islamic Commercial Banks. The sampling technique used the purposive sampling technique. The analytical method used is panel data regression analysis with Eviews version 9. The results of this study indicate that the ROA and FDR have a significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Meanwhile, NPF and CAR partially have no significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Simultaneously ROA, NPF, FDR, and CAR have an effect on the company's zakat funds disbursement at Islamic Commercial Banks.
Relationship Quality and Cost-to-Serve as the Key of Building Customer Value Miftahurrohman Miftahurrohman; Hendri Rasminto; Pemilia Sulistyowati; Risma Nurhapsari
Journal of Management and Informatics Vol 1 No 1 (2022): April : Journal of management and informatics
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v1i1.148

Abstract

This study examines the creation of Customer Value with the supporting variables Relationship Quality and Cost-to-Cost as variables that can affect value. Customer Value for the company in building relationships in the future. This research takes companies that supply fabric dyes to textile companies by conducting interviews via email and in-person interviews. The method used is to examine qualitatively and quantitatively. In qualitative research, it examines the costs incurred which have a correlation with customer service and the estimated actual costs for individual services. Furthermore, quantitative measurements are carried out to check the quality of RQ, profitability from past customers, Customer Lifttime Value (CLV) by presenting the proposed framework. In the final section, an evaluation of the effect of RQ on CLV is carried out which results in the conclusion that RQ has an effect on driving customer costs and profitability in the future.
SISTEM INFORMASI AKUNTANSI PADA UMKM BAROKAH BERBASIS ANDROID Miftahurrohman; Munifah
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 1 No 2 (2021): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v1i1.112

Abstract

Adopsi sistem informasi akuntansi tidak hanya menjadi kebutuhan bagi perusahaan besar, akan tetapi usaha mikro, kecil, dan menengah (UMKM) juga perlu mengadopsi sistem informasi akuntansi untuk penyelenggaraan pencatatan dan pelaporan atas aktivitas bisnis yang dilakukan mereka. Namun demikian masih sedikit UMKM yang memahami pentingnya adopsi sistem informasi akuntansi, keterbatasan sumber daya yang dimiliki baik sumber daya keuangan dan sumber daya manusia yang memiliki kompetensi di bidang teknologi dan informasi menjadi hambatan bagi mereka, sehingga mereka tidak melakukan pencatatan setiap kejadian ekonomi dengan baik dan benar, tidak adanya pemisahan keuangan pribadi dengan keuangan hasil usaha, dan keterbatasan dalam pemahaman tentang konsep-konsep akuntansi keuangan. Saat ini pemanfaatan teknologi mobile bagi masyarakat menawarkan berbagai fitur yang banyak dimanfaatkan oleh masyarakat. Sistem informasi akuntansi berbasis mobile menawarkan kemudahan dan efisiensi. Sistem informasi akuntansi dengan platform android yang ada dan siap pakai tidak memiliki fleksibilitas dalam penggunaan dan tidak bisa memenuhi kebutuhan dari UMKM secara spesifik. Tujuan dari penelitian ini adalah merancang sistem informasi akuntansi berbasis mobile yang diimplementasikan pada UMKM. Sistem informasi akuntansi berbasis mobile/seluler yang dirancang untuk memenuhi kebutuhan pemakai, memiliki fleksibilitas penggunaan, dan tidak mengharuskan pemakai memahami konsep dasar akuntansi keuangan. Metode penelitian yang digunakan adalah metode penelitian dan pengembangan dengan model pengembangan sistem prototype. Pengembangan aplikasi menggunakan pendekatan pemodelan berorientasi object Unified Modeling Language (UML). Hasil penelitian berupa sistem informasi akuntansi berbasis mobile dengan menggunakan pendekatan standar akuntansi keuangan entitas mikro, kecil, dan menengah (SAK EMKM).
Non-Linear Multivariate Analysis with Artificial Neural Network in Estimating Compression Index for Cohesive Soils of Northern Jakarta Coast Andri Mulia; Elyada Eben Ezer; Kenandio Darmadi; M Addifa Yulman; Shandy Yudha Isa; Miftahurrohman; Aditya Hadyan Putra
Indonesian Geotechnical Journal Vol. 3 No. 1 (2024): Vol. 3, No. 1, April 2024
Publisher : Himpunan Ahli Teknik Tanah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56144/igj.v3i1.80

Abstract

This study presents a novel application of artificial neural network (ANN) to develop a model for predicting compression index (Cc) of cohesive soils from their index properties. The model was trained using data from 347 undisturbed samples on a variety of cohesive soils from Northern Jakarta. It takes up to three variables as inputs: specific gravity (Gs), liquid limit (LL), and plastic limit (PL). The model was tested on a separate dataset of 117 samples and found to have a strong capability to predict Cc values when compared to some reference correlations. The ANN model has demonstrated good performance for each set by producing overall error of 29.6%, compared to 38.1% and 30.5% for the empirical formulas. This study shows that the application of ANN offers an essential advancement in this area, helping to overcome the limitation of conventional statistical correlation.
Co-Authors Aditya Hadyan Putra Andri Mulia Dimas Sumitra Danisworo Elyada Eben Ezer Hendri Rasminto Kenandio Darmadi M Addifa Yulman Moh Muthohir Munifah Myra Andriana Pemilia Sulistyowati Risma Nurhapsari Rosa Haniatul Wafiroh Shandy Yudha Isa Sinta Fitria Sry Ratna Dewi