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All Journal Jurnal Inovasi Teknologi Pendidikan JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Akuntansi dan Ekonomi Bisnis Journal of Applied Business and Technology
Dion Yanuarmawan
Politeknik Negeri Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Informasi Audit dan Non Audit dalam Stock Price (Perusahaan Manufaktur di List BEI Periode 2018-2020) Dion Yanuarmawan; Shinta Maharani Trivena; Yohan Bakhtiar
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 6, No 2 (2022): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v6i2.1485

Abstract

Informasi (baik informasi audit maupun informasi non audit) memiliki peran bagi perusahaan terutama dalam pengambilan suatu keputusan. Keberadaan informasi tersebut dapat memberikan gambaran tentang keadaan perusahaan sehingga investor sebagai calon penanam modal bisa menentukan untuk melakukan investasi atau tidak selaku pihak eksternal. Tujuan penelitian adalah menganalisis dan menguji pengaruh informasi audit dan informasi non audit terhadap stock price di perusahaan manufaktur.   Penelitian menggunakan data sekunder yang ada di web BEI. Sampel 26 perusahaan dengan periode tahun 2018 sampai 2020. Teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian yaitu laporan keuangan dan harga saham. Pengujian hipotesis menggunakan koefisien determinasi, uji koefisien regresi serentak, dan uji koefisien regresi parsial. Kesimpulannya secara simultan informasi audit yaitu audit delay dan opini audit; dan informasi non audit yaitu laba bersih dan tingkat inflasi berpengaruh terhadap stock price. Secara parsial hanya audit delay yang tidak
Budgeting in App: Sebuah aplikasi pengembangan media ajar berbasis desktop pada mata kuliah penganggaran Yohan Bakhtiar; Abidatul Izzah; Dion Yanuarmawan
Jurnal Inovasi Teknologi Pendidikan Vol 9, No 2 (2022): Agustus
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1305.515 KB) | DOI: 10.21831/jitp.v9i2.44219

Abstract

Metode pembelajaran daring yang diterapkan menimbulkan kesulitan bagi mahasiswa program studi Akuntansi dalam memahami materi yang memuat teori perhitungan seperti Penganggaran.  Oleh karena itu, pada penelitian ini telah dibangun sebuah aplikasi bernama Budgeting in App yang membantu memahami materi dan latihan soal Penganggaran. Tahapan penelitian ini antara lain analisis permasalahan, analisis kebutuhan, perancangan, pembuatan aplikasi, dan pengujian aplikasi. Aplikasi ini memuat tujuh topik materi yakni anggaran jualan, anggaran bahan baku, anggaran beban usaha, sediaan, anggaran piutang, menu perhitungan anggaran kas, dan anggaran utang dan modal. Serangkaian pengujian telah dilakukan untuk mengevaluasi kehandalan aplikasi yang terdiri dari tiga skenario antara lain pengujian sistem secara fungsional, alur aplikasi, dan dampak penggunaan aplikasi dalam proses belajar mengajar. Berdasarkan pengujian tersebut dapat diambil kesimpulan bahwa semua fitur aplikasi aplikasi telah berjalan dan telah sesuai dengan algoritma konsep penganggaran, serta 75% mahasiswa sangat setuju bahwa aplikasi ini telah dikembangkan dengan baik. The online learning method applied makes it difficult for Accounting students to understand material that contains calculation theory such as Budgeting. Therefore, in this study, an application called Budgeting in App has been built which helps improve understanding of budgeting materials and exercises. The stages of this research include problem analysis, needs analysis, design, application development, and application testing. This application contains seven material topics namely sales budget, raw material budget, operating expense budget, inventory, accounts receivable budget, cash budget calculation menu, and debt and capital budget. Tests have been carried out to evaluate the reliability of the application which consists of three scenarios including functional system testing, application flow, and the impact of using applications in the teaching and learning process. The results show that all application features of the application have been running well and are in accordance with the concept of budgeting algorithms, and 75% of students strongly agree that this application has been developed well.
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
ANALISIS PERSAMAAN DASAR AKUNTANSI DALAM PEMBUATAN LAPORAN KEUANGAN UMKM (STUDI UD AR. PUTRA): (Study at UD AR. PUTRA) Mochamad Alfan Yoga Ardian; Dion Yanuarmawan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 1 (2023): Vol 12 No 1 April 2023
Publisher : Politeknik Negeri Malang

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

Abstract

The basic accounting equation is a concept or equation of accounting that consists of assets, liabilities, and equity. Assets are economic resources that are expected to provide business benefits in the future, while liabilities are debts that must be repaid in the future to other parties. Liabilities are the opposite of assets which are something that is owned. Equity or the initial nominal value of opening in a company, commonly referred to as capital. This type of research is quantitative, used to analyze and conclude about the basic accounting equation in preparing financial statements at UD AR PUTRA. The secondary data source used is transaction evidence data at UD AR PUTRA which transactions during the month in 2016 to 2017. The population in this study is the financial statements at UD. AR. PUTRA in 2017. The sample in this study is the 2017 income statement and financial position report or balance sheet at UD AR PUTRA. Keyword: Basic Accounting Equation, Financial Statements.
Co-Authors Abidatul Izzah Atik Tri Andari Binti Shofiatul Jannah Mochamad Alfan Yoga Ardian Shinta Maharani Trivena Yohan Bakhtiar