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All Journal Journal of Accounting and Investment Jurnal Akuntansi STIE Muhammadiyah Palopo Neraca Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Khidmatan Prosiding University Research Colloquium
Khoirul Fatah
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH BELANJA PENDIDIKAN, JUMLAH GURU, DAN TINGKAT KEMISKINAN TERHADAP ANGKA PARTISIPASI SEKOLAH Khoirul Fatah; Anggita Tridevayanti; Sobrotul Imtikhanah
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1497

Abstract

This study looked at how much is spent on education, how many teachers there are, and how much poverty there is. 35 districts in the province of Central Java served as the study's sample. Multiple linear regression analysis was the quantitative method used in this study. Secondary data that was used in documentation methods. Education spending had no discernible impact, according to the partial results analysis. There was no discernible impact of the number of teachers. School enrollment rates were significantly impacted by poverty levels. The variables relating to education spending, the number of teachers, and the degree of poverty all had a significant impact on the percentage of students who attended school.
Faktor-Faktor yang Mempengaruhi Perbedaan Pemahaman Mahasiswa Akuntansi Terhadap Etika Penyusunan Laporan Keuangan Khoirul Fatah; Tutut Dwi Andayani
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Etika akuntan telah menjadi isu yang sangat menarik, adanya beberapa pelanggaran etika yang terjadi, baik yang dilakukan oleh akuntan publik, akuntan intern, maupun akuntan pemerintah. Hal tersebut seharusnya tidak terjadi apabila setiap akuntan mempunyai pengetahuan, pemahaman, dan menerapkan etika secara memadai dalam melaksanakan pekerjaan profesionalnya. Penelitian ini diharapkan bertujuan untuk mendapatkan bukti empiris atas faktor-faktor yang menyebabkan perbedaan pemahaman mahasiswa akuntansi STIE Muhammadiyah Pekalongan terhadap etika penyusunan laporan keuangan. Hasil penelitian yang sudah dilakukan oleh peneliti menunjukkan bahwa kebutuhan akan terhadap pendidikan etika yang lebih mendalam dirasakan merupakan sesuatu keharusan yang sangat penting bagi profesi akuntansi sekarang dan generasi berikutnya. Atas ketidakcukupan muatan etika ini, sebagian besar responden mengusulkan untuk mengintegrasikannya ke mata kuliah-mata kuliah lainnya. Oleh karena itu, dikaitkan dengan efektifitas pendidikan etika yang telah dilaksanakan selama ini, mungkin perlu dilakukan pembenahan terhadap kurikulum akuntansi yang dijalankan selama ini.
Pengaruh Dimensi-Dimensi Kemudahan Penggunaan, Kegunaan, Dan Persepsi Risiko Terhadap Niatan Untuk Berbelanja Dari Aplikasi E-Commerce B2c Di Masa Pandemi Covid 19 (Studi Kasus Dikota Pekalongan) Khoirul Fatah; Tutut Dwi Andayani
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Sosial, Ekonomi, dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian dilakukan untuk melihat kondisi terkini yang menggiringdalam digunakannya aplikasi pendekatan teori sinyal untuk lebihmengetahui secara mendetail tentang sinyal apa saja yang bisadigunakan penjual atau pembeli toko online untuk mempengaruhikualitas produk persepsian yang dirasakan oleh konsumen. Kualitasproduk persepsian ini menjadi penting karena dapat mendorongminat dan niat untuk melakukan belanja atau penjualan onlinekonsumen. Niat ini dalam belanja atau pembelian online digunakanmerujuk pada salah satu konstruk teori TAM (TechnologyAcceptance Model). Pertama kali mengunjungi aplikasi e-commercekonsumen atau penjual akan mempelajari aplikasi e-commerceterlebih dahulu, setelah konsumen atau penjual mengerti dan merasabahwa aplikasi tersebut mudah untuk dipelajari maka konsumenakan menggunakan atau mengoperasikan situs tersebut. Konsumenatau penjual cenderung memiliki niat yang negatif terhadap belanjaatau penjual online apabila konsumen merasa kesulitan dalammenggunakan atau mengoperasikan aplikasi e-commerce, namunapabila konsumen tidak mengalami kesulitan dalam menggunakanatau mengoperasikan aplikasi e-commerce, maka konsumencenderung akan berniat positif terhadap belanja online.
Analysis of the Impact on Accounting Information Encouraging the Success of Small and Medium Enterprises During the Covid 19 Pandemic (Study on Batik SMEs in Pekalongan City) Khoirul Fatah
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Informasi yang dihasilkan akuntansi diperlukan oleh Pelaku UKM Batik di Pekalongan untuk membuat perencanaan yang efektif, pengawasan, dan pengambilan keputusan oleh manajemen dalam menyelenggarakan kegiatan UKM dan sebagai pertanggungjawaban UKM kepada pihak-pihak di luar perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan metode sampel yang digunakan adalah purposive sampling. Jenis data yang digunakan adalah data primer. Pengolahan data dilakukan dengan menggunakan alat bantu STATA 16 dengan teknik analisis regresi linier. Penelitian ini mendapatkan penjelasan yang jelas bahwa informasi akuntansi merupakan informasi yang sangat penting untuk digunakan oleh pengusaha batik di kota pekalongan dalam menjalankan usaha UKM sehingga berhasil mencapai tujuan UKM dikota pekalongan di masa pandemi Covid 19.
Factors Affecting Acceptance of the Use of Open Learning with the Theory of Planned Behavior (TPB) Approach to Accounting Students at Muhammadiyah University of Pekajangan Pekalongan Khoirul Fatah
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The This study aims to analyze the acceptance and use of Open Learning by using the Theory of Planned Behavior (TPB) approach to accounting students at Muhammadiyah University of Pekajangan Pekalongan who have programmed the 2020/2021 academic year. This research is classified as explanatory research with a quantitative approach. The data obtained in the form of primary data obtained directly on the object of research by submitting a questionnaire through personal chat either through social media or e-mail. Then, respondents access and fill out the online questionnaire through the questionnaire link that has been provided. The data analysis method used in this study is Structural Equation Modeling (SEM) using the Warp PLS test version 7.0.
UPAYA MENJANGKAU PASAR LEBIH LUAS PELAKU UMKM MELALUI DIGITAL MARKETING DENGAN METODE BRANDING PACKAGING MENARIK DI DESA TUNJUNGSARI danny kurniawan; Ilham Naufal Ramadhan; Amat Sukani; Rozikin; Nurul Khasanah; Miftachul Azzahra; Khoirul Fatah; Nur Kholidah
Khidmatan Vol. 3 No. 1 (2023): Khidmatan
Publisher : Sekolah Tinggi Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/khid.v3i1.73

Abstract

This community service aims to increase economic value as well as reach the UMKM market through digital marketing in Tunjungsari Village, Siwalan District, Pekalongan. This community service uses explanation, discussion and practice methods. The explanation method is carried out by conveying material related to digital marketing directly to UMKM actors. Discussion method, interaction between two or more people who discuss basic knowledge. This method is to facilitate UMKM players who want to ask questions about material they don't understand. The practical method of applying it is by applying the knowledge that is already owned, namely by using tiktok marketing media as a means of product marketing. The results of this community service show that efforts to increase economic value and reach a wider market for MSMEs through digital marketing in Tunjungsari Village are focused on 5 things, namely helping problems, the importance of branding and business legality, product packaging, catalogs and attractive advertisements.
Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance Asri Pangestika Lutfiani; Khoirul Fatah; Fadli Hudaya
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19786

Abstract

Research aims: This paper aims to investigate whether voluntary disclosure of integrated reports (IR) with the International Integrated Reporting Council (IIRC) framework influences value relevance in Indonesia.Design/Methodology/Approach: The data covered the period 2017-2022 of all manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). The total sample of this study was 606 firm-year observations. An IR Score was developed using the International IR Framework 2013, and content analysis was performed to measure IR adoption and practice. This study employed multiple linear regression to test the hypothesis. The authors also used two models: the Pricing Model for testing the main result and the Ohlson Model for testing robustness. Research findings: The result claims that the IR score yielded a positive and statistically significant effect on the value relevance of the company. In other words, companies with higher IR scores will also have a higher value relevance.Theoretical contribution/ Originality: First, this study contributes to the literature in accounting, stating that companies that adopt the IR framework can increase the value relevance. Second, by using different models to test the hypothesis, the results of this paper exhibit a consistent relationship.Practitioner/Policy implication: The study's findings help regulators develop new regulations.Research limitation/Implication: This research could only be generalized to Indonesian manufacturing companies. In addition, a significant number of Indonesian manufacturing companies continue to fail to submit integrated reports.
Co-Authors Amat Sukani Anggita Tridevayanti Asri Pangestika Lutfiani danny kurniawan Fadli Hudaya Ilham Naufal Ramadhan Maulidina Azzahra Miftachul Azzahra Muhammad Arifianto Naila Saadah Nur Kholidah Nurul Khasanah Rozikin Sobrotul Imtikhanah Tutut Dwi Ak M.Si. SE. Andayani Y Yohani yohani Yohani