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All Journal AKUNTABILITAS JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Innovation in Business and Economics BALANCE: Economic, Business, Management and Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Jurnal Abdidas Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Seminar Nasional Hasil Riset dan Pengabdian (SNHRP)
Achmad Syaiful Hidayat Anwar
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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MODEL PEMBERDAYAAN EKONOMI MUSTAHIQ MELALUI ZAKAT Hidayat Anwar, Achmad Syaiful
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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

Abstract

The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management. Key Words: Empowerment, Economic, Mustahiq, Zakat
PERAN AUDITOR TEKNOLOGI INFORMASI DALAM MENGURANGI KEJAHATAN KOMPUTER Anwar, Achmad Syaiful Hidayat
Journal of Innovation in Business and Economics Vol 1, No 02 (2010)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.745 KB) | DOI: 10.22219/jibe.v1i02.4798

Abstract

The development of information and communication technology raise business risks, especially risks associated with security issues, privacy, accuracy and reliability of information. In this case, the factor of safety and control at the Internet-based information systems is a major and important aspect that needs to be managed effectively. This aims to protect information systems from the various possibilities of errors, fraud, crime and unethical use of information technology. The existence and implementation of Information and Electronic Transaction Act (ITE) No. 11 2008, computer forensics and the role of IT auditors is directed at efforts to reduce various forms of computer crime (computer crime), primarily in the business world. 
KUALITAS AKUNTANSI ZAKAT DAN INFAK/SEDEKAH DI BADAN AMIL ZAKAT NASIONAL JAWA TIMUR Anwar, Achmad Syaiful Hidayat
Jurnal Inovasi Ekonomi Vol 3, No 01 (2018)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v3i01.5737

Abstract

This study aims to evaluate Zakat and Infaq/Shodaqoh (ZIS) accounting practices at Badan Amil Zakat Nasional (BAZNAS) of East Java Province. Data collecting technique was done by using open questionnaire and analyzed by using comparative descriptive technique. Based on the analysis result, it can be concluded that ZIS accounting practice in BAZNAS East Java Province has been referring to PSAK 109 but not yet fully applied. Matters not yet implemented include accounting for impairment of zakat and infaq/shodaqoh, non-refundable receipts, non-cash receipts, and ZIS disclosuresKata Kunci: Akuntansi, ZIS, BAZNAS, PSAK 109
Desain Sistem Informasi Akuntansi Keuangan Masjid Nugraha, Farhani Kautsar; Wahyuni, Endang Dwi; Anwar, Achmad Syaiful Hidayat
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jami’ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.
Pengaruh Good Corporate Governance Terhadap Environmental Disclosure Eny Suprapti; Farhan Achmad Fajari; Achmad Syaiful Hidayat Anwar
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.05 KB) | DOI: 10.15408/akt.v12i2.13225

Abstract

Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index.  This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016) Aprilian Kusuma Ningrum; Eny Suprapti; Achmad Syaiful Hidayat Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1260

Abstract

ABSTRACT  This research is aim to provide empirical evidence of the influence of corporate social responsibility (CSR) to tax avoidance by  genderas moderating variavble . The sample  is listed manufactures corporation in Indonesia Stock Exchange, according to purposive sampling method which produces 65 companies. Observation period is 2016. Independent variable disclosure of CSR is measured by using Global Reporting Initiative (GRI) 63 indicator. Dependent variable tax avoidance is measured by using effective tax rate (ETR). Gender moderating variable is measured by the proportion of the women in company’s board of commissioners and board of directors. The data in this research is analized  by using SPSS with Moderated Regression Analysis (MRA) method.The result of this research shows that CSR disclosure provides the negative effect totax avoidance. Gender (the proportion of women in company councils) has strengthened the effect of CSR disclosure on tax avoidance practice.Keywords                   : Corporate Social Responsibility (CSR), Gender, Tax AvoidanceCorrespondence to       :  apriliankusuma@gmail.com,  e.suprapti@yahoo.com
Model Pemberdayaan Ekonomi Mustahiq Melalui Zakat Achmad Syaiful Hidayat Anwar
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2325

Abstract

The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management. Key Words: Empowerment, Economic, Mustahiq, Zakat
Pelatihan dan Pendampingan Penyusunan Pelaporan Keuangan Panti Asuhan Putri Aisiyah Kota Malang Gina Harventy; Achmad Syaiful Hidayat Anwar
Jurnal ABDIRAJA Vol 4 No 2 (2021): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v4i2.1363

Abstract

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage.
PELATIHAN AUTOMASI PELAPORAN KEUANGAN DEMI MENCAPAI EFISIENSI DAN EFEKTIFITAS DI MASJID Tri Wahyu Oktavendi; Firda Ayu Amalia; Achmad Syaiful Hidayat Anwar
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.7825

Abstract

ABSTRAKMasjid Ulil Abshar merupakan masjid milik masjid Muhammadiyah Ulil Abshor yang terletak di Jtis, Mulyoagung, kabupaten Malang. Seperti masjid, masjid Ulil Abshar juga memiliki tanggung jawab kepada Persyarikatan Muhammadiyah sebagai stakeholder utama. Hal ini disebabkan sumber pendanaan berasal dari persyarikatan Muhammadiyah. Bentuk tanggung jawab dapat dilihat dari pelaporan keuangan yang dibuat. Kendala yang dihadapi oleh masjid tersebut adalah pelaporan keuangan yang ada sekarang masih menggunakan sistem pencatatan manual dan belum terintegrasi antara satu laporan dengan laporan yang lain. Tim pengusul mengupayakan untuk melakukan perbaikan dengan mengintegrasikan laporan keuangan sehingga pengambilan keputusan dapat dilakukan secara cepat dan tepat. Diharapkan dengan ditatanya laporan keuangan dari manual menjadi laporan yang terintegrasi adalah capaian/kinerja dapat terlihat secara jelas dan mempermudah proses transparansi kepada persyarikatan Muhammadiyah. Pengusul mampu menyelesaikan permasalahan tersebut dengan menggunakan tahapan-tahapan, yaitu: Pengidentifikasian Masalah Mitra, Perancangan Laporan Keuangan Terintegrasi, Pengimplementasian Laporan keuangan Terintegrasi, terakhir Evaluasi atas aplikasi pelaporan keuangan yang dibuat. Informasi laporan keuangan yang dibuat oleh Pihak Masjid lebih cepat dari pada membuatnya secara manual. Efektifitas waktu dan efisiensi biaya dapat diwujudkan dengan menerapkan automasi pelaporan keuangan. Kata kunci: pelaporan keuangan; laporan keuangan; masjid ulil abshor; persyarikatan muhammadiyah ABSTRACTUlil Abshar Mosque is a mosque belonging to the Muhammadiyah Ulil Abshor mosque which is located in Jtis, Mulyoagung, Malang district. Like the mosque, the Ulil Abshar mosque also has a responsibility to the Persyarikatan Muhammadiyah as the main stakeholder. This is due to the source of funds that come from the Muhammadiyah association. The form of responsibility can be seen from the financial reporting made. The obstacle faced by the mosque is that current financial reporting still uses a manual recording system and has not been integrated between one report and another. The proposing team seeks to make improvements by integrating reports so that decision making can be carried out quickly and accurately. It is hoped that by arranging financial reports from manuals into integrated reports, achievements/performance can be seen clearly and facilitate the transparency process for Muhammadiyah organizations. The proposer is able to solve these problems using the following stages, namely: Identification of Partner Problems, Design of Integrated Financial Statements, Implementation of Integrated Reports, Finally Evaluation of reports made. Financial report information made by the mosque is faster to create manually. Time effectiveness and cost efficiency can be realized by implementing financial reporting automation. Keywords: financial reporting; financial reports; ulil abshor mosque; muhammadiyah association
PENDAMPINGAN MARKET KOPI BUBUK ROBUSTA DAMPIT ABAH KAROM UNTUK MENINGKATKAN NILAI JUAL Firda Ayu Amalia; Achmad Syaiful Hidayat Anwar
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.5621

Abstract

ABSTRAKPemilik usaha kopi bubuk robusta Dampit yaitu Abah Karom selaku mitra menyampaikan keluhannya kepada tim pengabdi. Keluhan tersebut adalah rendahnya omzet penjualan usaha kopi bubuk yang dimilikinya. Tim pengabdi bersama dengan mitra mengidentifikasi penyebab permasalahan utama tersebut. Beberapa permasalahan yang dihadapi  oleh UMKM Kopi Bubuk Dampit Abah Karom adalah penjualan yang masih sangat rendah. Hal ini disebabkan karena kemasan yang belum mengandung keseluruhan informasi mengenai produk, belum ada izin P-IRT dan promosi yang dilakukan masih bersifat tradisional. Tujuan dilakukannya kegiatan pengabdian kepada masyarakat adalah melakukan pendampingan market agar dapat meningkatkan nilai penjualan kopi bubuk robusata Dampit milik Abah Karom. Dalam rangka mewujudkan tujuan tersebut, tim pengabdi bersama dengan mitra yaitu pemilik UMKM kopi bubuk Dampit Abah Karom memberikan solusi atas permasalahan yang dihadapi sebagai berikut: mendesain ulang kemasan sehingga dapat mengandung informasi yang seharusnya ada dalam kemasan, mendaftarkan izin P-IRT dan menambahkan media promosi berbasis online dalam rangka meningkatkan penjualan kopi bubuk Dampit Abah Karom. Metode pelaksanaan pengabdian kepada masyarakat yang dilakukan oleh tim pengabdi meliputi survei awal untuk mengetahui keluhan mitra dan kesepakatan bersama tim pengabdi dan mitra dalam menetapkan solusi dari permasalahan, forum group discussion (FGD), selanjutnya pelatihan pembuatan desain kemasan, sosialisasi dan pendampingan izin P-IRT, serta pelatihan dan pendampingan promosi dengan menggunakan media online. Diharapkan hasil pengabdian yang dilakukan dapat meningkatkan omzet penjualan kopi bubuk Dampit Abah Karom. Kata kunci: kopi bubuk robusta; UMKM; dampit; PIRT; kemasan; promosi online. ABSTRACTThe Dampit Robusta coffee business owner, Abah Karom as a partner, conveyed his complaint to the service team. The complaint is the low sales turnover of his ground coffee business. The service team, together with partners, identified the causes of these central problems. One of the problems MSMEs Coffee Powder Dampit Abah Karom is that sales are still meager. This is because the packaging does not contain all the information about the product, there is no P-IRT permit, and the promotion is still traditional. The purpose of community service activities is to provide market assistance in order to increase the sales value of Abah Karom's Robusta Dampit Robusta coffee. In order to realize this goal, the service team together with partners, namely the MSME owner of ground coffee Dampit Abah Karom provided solutions to the problems faced as follows: redesigning the packaging so that it can contain information that should be in the packaging, registering P-IRT permits and adding online-based promotional media in order increase sales of Dampit Abah Karom ground coffee. The method of implementing community service carried out by the service team includes an initial survey to find out partner complaints and agreements with the service team and partners in determining solutions to problems, group discussion forums (FGD), further training on packaging design, socialization, and assistance for P-IRT permits. It is hoped that the results of the service carried out can increase Dampit Abah Karom ground coffee sales turnover. Keywords: robusta ground coffee; MSMEs; dampit; PIRT; packaging; online promotion. 
Co-Authors Aprilian Kusuma Ningrum Endang Dwi Wahyuni Eny Suprapti Farhan Achmad Fajari Farhani Kautsar Nugraha Firda Ayu Amalia Ghina Harventy Gina Harventy Hilaatul Mila Kusnia Monifa Yuliana Dwi Sandra Mudrifah, Mudrifah Siti Zubaidah Tri Wahyu Oktavendi