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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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Pendampingan Pengurusan NIB SMK Muhammadiyah 2 Desa Ketanon, Kecamatan Kedungwaru, Kabupaten Tulungagung Achmad Syaiful Hidayat Anwar; Ghina Harventy; Mudrifah Mudrifah
Jurnal Abdidas Vol. 1 No. 6 (2020): Vol 1 No 6 December 2020
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v1i6.114

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan penataan (perbaikan) ulang pada Amal Usaha Muhammadiyah (AUM) di Kabupaten Tulungagung yaitu SMK Muhammadiyah 2 yang berlokasi di Desa Ketanon, Kecamatan Kedungwaru Kabupaten Tulungagung. Penataan ulang AUM tersebut terkait dengan keberadaan dan profil AUM yang akan dijadikan sebagai dasar untuk pemutakhiran database AUM. Berdasarkan aktivitas pendampingan terkait dengan pengurusan ijin pendirian, NIB, NPWP, dan pengelolaan keuangan dapat diinformasikan bahwa untuk ijin pendirian dan NPWP telah dilakukan oleh pengelola SMK Muhammadiyah 2 Tulungagung. Hal tersebut dibuktikan dengan adanya dokumen pengesahan pendirian, ijin perpanjangan operasional, dan NPWP. Namun berkenaan dengan pendaftaran NIB belum tuntas dan masih dalam proses menunggu konfirmasi dari PDM dan PP Muhammadiyah. Pengelolaan keuangan di SMK Muhammadiyah 2 Tulungagung terlaksana dengan baik namun perlu didukung dengan adanya aplikasi yang menunjang keefektivan pelaporan keuangan. Status kepemilikan lahan atas aset tanah yang digunakan oleh AUM perlu adanya penegasan mengingat tanah tersebut merupakan tanah hibah dan berdampak pada besaran PBB yang harus dibayarkan oleh pihak sekolah. Terakhir, berkenaan dengan kewenangan penerbitan SK pendirian AUM perlu disinkronkan, dievaluasi dan ditata kembali.
PENDAMPINGAN AUTOMASI PENYUSUNAN LAPORAN KEUANGAN Achmad Syaiful Hidayat Anwar; Firda Ayu Amalia; Tri Wahyu Oktavendi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 2 No. 1 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i1.13247

Abstract

Non-profit businesses also need financial reports as a tool for making decisions. The first problem related to financial reporting at SMK Negeri 2 Batu is that the current financial reports are not systemized and recording is still manual. The proposing team tries to make improvements related to financial reporting problems faced by partners. It is hoped that with the financial reporting system being more compatible with accounting standards, the resulting financial reports will be of higher quality. The proposer is able to solve these problems by using stages, namely: Problem Identification Stage, Financial Reporting Application System Design Stage, System Implementation Stage, and Evaluation Stage. As a result, financial reporting problems can be solved by creating financial reporting applications. Financial reporting becomes more reliable and on time. Subsequent financial reporting can be in the form of application software on mobile phones, so that users can access it anywhere. The implication of this activity is that the automation of financial reporting can have an impact on the speed and accuracy of decision making. The benefits obtained by partners are in the form of effectiveness and efficiency in making financial reports.
Pengaruh nilai Perusahaan, Resiko Keuangan, Kualitas Audit, Dan Kompensasi Bonus Terhadap Earning Manajemen (Studi Pada Perbankan Syariah) Siti Zubaidah; Achmad Syaiful Hidayat Anwar
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.02 KB)

Abstract

Penelitan ini bertujuan untuk menganalisis pengaruh nilai perusahaan, resiko keuangan, kualitas audit, dan kompensasi bonus terhadap earning manajemen pada perbankan Syariah. Populasi dalam penelitian ini adalah perbankan Syariah. Pengambilan sampel menggunakan teknik Purposive Sampling dengan kriteria perbankan yang memiliki data-data nilai perusahaan, resiko keuangan, kualitas audit,dan kompensasi bonus serta perusahaan yang terindikasi melakukan earning manajemen. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan tahun 2016, 2017 dan 2018 yang diambil dari website perusahaan dan Bursa Efek Indonesia Http://www.idx.co.id/. Teknik pengumpulan data menggunakan teknik dokumentasi. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara nilai perusahaan dengan earning manajemen, tidak terdapat pengaruh yang signifikan antara resiko keuangan dengan earning manajemen, terdapat pengaruh yang signifikan antara kualitas audit dengan earning manajemen, dan terdapat pengaruh yang signifikan antara kompensasi bonus dengan earning manajemen. Kata Kunci: nilai perusahaan, resiko keuangan, kualitas audit, kompensasi bonus, dan earning manajemen.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Monifa Yuliana Dwi Sandra; Achmad Syaiful Hidayat Anwar
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6947

Abstract

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice.
SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS (Studi Kasus Pada Cv Sekartika Jati Rencana) Hilaatul Mila Kusnia; Achmad Syaiful Hidayat Anwar; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13300

Abstract

The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effective
Kualitas Akuntansi Zakat dan Infak/Sedekah di Badan Amil Zakat Nasional Jawa Timur Achmad Syaiful Hidayat Anwar
Jurnal Inovasi Ekonomi Vol. 3 No. 01 (2018)
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas 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
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