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All Journal Jurnal Inovasi Teknologi Pendidikan JSHP (Jurnal Sosial Humaniora dan Pendidikan) Pelita Masyarakat AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Journal of Applied Business and Technology
Yohan Bakhtiar
Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Physics Public Health 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.
TAWAKAL: Konsep Intern Control dalam Bisnis Syariah Yohan Bakhtiar
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v1i1.366

Abstract

The concept of intern control has not been widely developed by researchers in the accounting/auditing field. This study aims to uncover the meanings of intern control in Islamic business perspective. Islamic phenomenology used as a method of this research. The concept of intern control with Tawakal principle is the substance of the findings in this study. Tawakal means fully surrendering to Allah SWT in facing or waiting for the results of a job, or waiting for the consequences of a situation.
Optimalisasi Website Lembaga Belajar PIEP Menggunakan Adsense dan Konten untuk Menarik Minat Calon Siswa Abidatul Izzah; Yohan Bakhtiar; Agustono Heriadi; Kunti Eliyen; Ellya Nurfarida
Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i2.8478

Abstract

The Permana International English Program (PIEP) is one of the learning institutions in the city of Pare, Kediri which was just established in 2021. The pandemic condition due to the Covid19 virus has hampered the institution's promotional activities. The existence of a website  and social media can be used as a means of marketing. Managing the content of a website  can give customers trust, make the agency look more professional, and can attract new customers. This community service activity aims to provide website  management training and help produce more interesting website  content. The stages carried out in this community service activity are conducting discussions with partners, helping to prepare interesting website  content, and conducting content management training for PIEP as partners. The results of service activities are in the form of developing a website  for PIEP that can be accessed from anywhere and has interesting content. The website  that has been developed has been tested and can run well. It also been advertised using the Google Ads service. Website  Traffic  visitor shows an increase in visits during one month of installation on Google Ads.
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.
Development of Web-Based Advertisement Media on Sahrul Home Car Care Yohan Bakhtiar; Abidatul Izzah; Toga Aldila Cinderatama; Benni Agung Nugroho; Riswan Eko Wahyu Susanto
Journal of Applied Business and Technology Vol. 4 No. 3 (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.v4i3.138

Abstract

Amidst the ongoing Covid-19 pandemic, non-essential activities have shifted mainly to the safety of people's homes. This includes remote work (Work From Home) and shopping for basic needs online. However, service workers, particularly those in the service sector like Muhammad Sahrul, have faced significant challenges navigating the pandemic's impact. Sahrul, who owns an all-brand car repair shop, experienced a decline in customers visiting his workshop due to the outbreak. Recognizing the need for a fresh approach, Sahrul created "Sahrul Home Car Care," offering car repair services at customers' residences. To support this initiative, a team of researchers proposed technology-based solutions to improve his advertising strategy. The researchers developed a user-friendly digital portal, www.sahrulhomecarcare.com, showcasing Sahrul's services and implementing an appointment booking system. Additionally, they guided leveraging digital marketing channels to expand his outreach. Thanks to these digital innovations, Sahrul's business gained traction, attracting more customers and positive feedback. Embracing technology proved instrumental in overcoming the pandemic's challenges and ensuring the continued success of "Sahrul Home Car Care" in this ever-evolving digital era.
Co-Authors Abidatul Izzah Agustono Heriadi Atik Tri Andari Benni Agung Nugroho Binti Shofiatul Jannah Dion Yanuarmawan Ellya Nurfarida Kunti Eliyen Riswan Eko Wahyu Susanto Shinta Maharani Trivena Toga Aldila Cinderatama