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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Masyarakat Merdeka (JMM) Jurnal Riset Akuntansi dan Keuangan Fisheries : Jurnal Perikanan dan Ilmu Kelautan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Neraca Manajemen, Akuntansi, dan Ekonomi
M. Taufiq Hidayat
FKIP UNEJ
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENERAPAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PUBLIK (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Mojokerto) Fajriah, Lailatul; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.83 KB) | DOI: 10.30996/jea17.v4i02.3308

Abstract

ABSTRACTThis study aims to analyze the performance of the Mojokerto Regency Revenue Agency with the Balanced Scorecard approach. Performance is measured through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This type of research is a descriptive qualitative research with a case study approach. The data used are primary data from interviews and secondary data from documentation. Data analysis was performed by covering four perspectives, the financial perspective was measured by the value for money method, the perspective of the customer with the customer satisfaction index. Internal business process perspective is measured by service cycle efficiency and learning and growth perspective with employee satisfaction index. The results of this study indicate that evaluating performance from a financial perspective is economical, efficient and effective. Performance from the customer's perspective is good, because taxpayers are satisfied with the services provided by the Mojokerto Regency Revenue Agency. The internal business process performance is classified as efficient in providing services, and the assessment of learning and growth perspective performance is good, because employees of the Mojokerto Regency Revenue Agency are satisfied with what is provided by the Mojokerto Regency Revenue Agency. Keywords: Balanced Scorecard, Public Organizations
ANALISIS EFISIENSI DAN EFEKTIVITAS MANAJEMEN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN KELOMPOK INDUSTRI OTOMOTIF DI BURSA EFEK INDONESIA D. Pipy, Carolla Chyntia; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.108 KB) | DOI: 10.30996/jea17.v2i02.3164

Abstract

ABSTRACTWorking capital is very important for the company. Companies that do not have adequate working capital would be difficult to carry out its activities. Without sufficient working capital, a company will lose the opportunity to improve the quantity and quality of the product. Working capital has a very vital role for the survival of a company in achieving the aim of gaining profit. This study aims to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and inventory turnover on profitability, simultaneously or partially. The sample in this study is the automotive industry companies in the Indonesia Stock Exchange. The data used are the financial statements of the period 2010 to 2014. The data analysis technique used is multiple linear regression, F test and t test. The results showed that the turnover of working capital, cash turnover, receivable turnover and inventory turnover simultaneously affect the profitability. Working capital turnover did not affect the profitability. Cash turnover did not affect the profitability. Accounts receivable turnover affect the profitability. Inventory turnover affect the profitability. Keywords:     working capital turnover, cash, accounts receivable, inventory, profitability
ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) TERHADAP PENGGUNAAN DANA ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) DI DESA TULUNGREJO KECAMATAN DONOMULYO KABUPATEN MALANG TAHUN 2015 Sofa, Devi Maya; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.122 KB) | DOI: 10.30996/jea17.v3i02.3179

Abstract

ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
PENGARUH FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PEMERINTAH KOTA SURABAYA (STUDI KASUS PERIODE 2011-2017) Firdayanti, Febriana; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.754 KB) | DOI: 10.30996/jea17.v4i01.3288

Abstract

ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect
ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015) Fakhrudin, Fakhrudin; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.656 KB) | DOI: 10.30996/jea17.v3i01.3162

Abstract

ABSTRACTResearch aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange. Keyword: Du Pont System, Financial Ratio, Financial performance
STRATEGI PENGEMBANGAN EKOWISATA PESISIR DALAM PENGELOLAAN EKOSISTEM HUTAN MANGROVE Hidayat, M. Taufiq
FISHERIES Jurnal Perikanan dan Ilmu Kelautan Vol 1 No 2 (2019): Oktober
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/fisheries.v1i2.21

Abstract

Pengembangan ekowisata merupakan kegiatan yang dilakukan bersama komunitas masyarakat dengan carameningkatkan partisipasi aktif masyarakat dalam rangka memenuhi kebutuhan hidup dan menyelesaikanpersoalan yang dialami oleh komunitas masyarakat khususnya di pamekasan. Program pengembangan masyarakatdapat dilakukan berdasarkan kearifan lokal berupa peningkatan partisipasi masyarakat dan berjalan secaraberkelanjutan pada ekosistem hutan mangrove. Pemanfaatan ekosistem mangrove untuk konsep wisata(ekowisata) sejalan dengan pergeseran minat wisatawan yaitu wisatawan yang hanya datang melakukan wisatasaja tanpa ada unsur pendidikan dan konservasi menjadi new tourism yaitu wisatawan yang datang untukmelakukan wisata yang didalamnya ada unsure pendidikan dan konservasi. Penelitian ini dilakukan denganmetode penulusuran ke masyarakat pesisir terutama hutan mangrove yang perlu restorasi meliputi penelitiandalam hal partisipasi masyarakat pesisir. Penelitian ini berjenis studi kasus dengan menggunakan metode kualitatifdan metode deskriptif, dan analisis data menggunakan SWOT. Luaran dari penelitian ini adalah meningkatnyapartisipasi masyarakat pesisir Montok dalam memanfaatkan ekosistem hutan mangrove. Hasil perhitungan darinilai ranting dan bobot faktor interrnal strategi pengembangan dan pengelolaan ekowisata mangrove di KelompokSadar Wisata Wilayah Kusuma Talang Siring di peroleh nilai akhir fakt or internal adalah 1,55. Dan faktorekternal adalah 1,6. Dan berada pada kuadran I yaitu pertumbuhan artinya untuk meningkatkan pengembangandan pengelolaan. Diperlukan suatu tindakan kebijakan partisipasi masyarakat Montok dalam engelola keberadaanekosistem hutan mangrove yang efektif dan efisiensi. Sehingga dapatm emberikan dampak baik bagi masyarakatterutama pentingnya hutan mangrove yg mempunyai nilai ekonomi yang sangat tinggi seperti mengelola bagianbagianmangrove menjadi kopi , teh dan sirup.
LITERATUR REVIEW: PENGARUH PERENCANAAN PAJAK PPH 21 TAHUN 2021-2022 PADA PAJAK PENGHASILAN BADAN Aditya, Farhan; Prasetya, Maftuhin Agung; Teguh Adi P; Hidayat, M. Taufiq
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 6 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i6.9764

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Penelitian ini membahas pengaruh perencanaan pajak, khususnya Pajak Penghasilan (PPh) Pasal 21, terhadap efisiensi dan optimalisasi kewajiban perpajakan pada pajak penghasilan badan pada tahun 2021-2022. Perencanaan pajak dilakukan dengan memanfaatkan metode seperti gross, net, dan gross-up untuk mengelola beban pajak secara strategis. Hasil literatur menunjukkan bahwa metode perencanaan pajak yang tepat dapat mengurangi beban pajak tanpa melanggar ketentuan hukum, meningkatkan kepatuhan terhadap regulasi perpajakan, dan memperkuat efisiensi keuangan perusahaan. Selain itu, penelitian ini mengidentifikasi pentingnya pengetahuan mendalam tentang regulasi perpajakan, pengembangan kemampuan sumber daya manusia, dan penggunaan teknologi pendukung dalam implementasi perencanaan pajak. Oleh karena itu, strategi perencanaan pajak yang terintegrasi menjadi komponen penting dalam mendukung pertumbuhan berkelanjutan dan profitabilitas pajak penghasilan badan.
Hukum Islam dan Hukum di Indonesia tentang Pernikahan Beda Agama Hidayat, M. Taufiq; Nu'man, Ali; Yamin, Ashabul; Hafidh, Hafidh; Saiban, Kasuwi
ARZUSIN Vol 3 No 1 (2023): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v3i1.822

Abstract

This research aims to examine the perspective of Islamic law regarding interfaith marriage. The method used is qualitative, with a comparative approach. In the study of Islamic law, interfaith marriages are classified into three categories: marriages between Muslim men and polytheistic women; Muslim man's marriage to ahlulkitab woman; and the marriage of Muslim women to non-Muslim men. Regulatively, interfaith marriages in Indonesia do not have legal force, because Law Number 1 of 1974 concerning Marriage and the Compilation of Islamic Law as positive law has prohibited interfaith marriages. Therefore, the Office of Religious Affairs and the Civil Registry will not carry out administrative records of interfaith marriages.
Strategi Pengembangan Usaha Lorjuk Pada Kelompok Wanita Pesisir Dalam Peningkatan Perekonomian Hidayat, M. Taufiq; Suprianto, Suprianto; Ardila, Rahmawati
JMM - Jurnal Masyarakat Merdeka Vol 2, No 2 (2019): NOVEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.069 KB) | DOI: 10.51213/jmm.v2i2.26

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Permintaan konsumen terhadap lorjuk dapat dikatakan relatife stabil bahkan meningkat karena lorjuk merupakan komoditas perikanan yang bisa diolah menjadi berbagai macam olahan makanan seperti soto lorjuk, rengginang lorjuk, lorjuk goreng, campur lorjuk dan masih banyak lagi. Hasil olahan yang biasa dijual ditoko adalah “lorjuk“ goreng rengginang lorjuk, kacang lorjuk dan petis lorjuk. Sedangkan untuk memperolehnya perlu proses yang cukup panjang dan tidak mudah sehingga stok lorjuk menjadi terbatas. Dengan terbatasnya stok tersebut maka harganya menjadi sangat mahal. Hal ini sesuai denganhasil wawancara langsung dengan para pencari dan pengepul lorjuk di Kabupaten Pamekasan           Riset ini bertujuanUntuk menganalisis gambaran usaha pengolahan lorjuk lorjuk di Desa Lembung kacamatan Galis, Untuk menganalisis strategi pengembangan usaha pengolahan lorjuk.  Penelitian ini bermanfaat sebagai tambahan ilmu pengetahuan serta literature dalam pengembangan usaha pengolahan lorjuk dalam masyarakat daerahPenelitian dapat di jadikan referensi pada kabupaten di Desa Lembung Kacamatan Galis  Strategi pengembangan usaha pengolahan lorjuk untuk meningkatkan pendapatan masyarakat yang tepat. Berdasarkan hasil identifikasi faktor IFAS dan EFAS dari matrik IE dalam analisis internal peroleh total 3,36 dan analisis eksternal memperoleh total 3,42  dan matrik IE di katakan tinggi , berupa angka angka kemudian di inventarisasi kedalam Matriks IFAS dan EFAS (Tabel 10). Fokus analisis dan skoring yaitu diperoleh sumbu x = 2,32 dan sumbu y = 1,74. Posisi ini menandakan strategi progresif (kuadran I; positif) dimana sebuah usaha pengolahan yang kuat dan berpeluang. Kata Kunci: Strategi Pengembangan Usaha , Lorjuk, Lembung
PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA OPD KOTA SURABAYA Sari, Octavia Dwi Sagita; Hidayat, M. Taufiq
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to determine the effect of Transparency of Regional Financial Management and Internal Control System on Accountability of Government Agency Performance in Regional Apparatus Organization (OPD) of Surabaya City. This study uses quantitative methods. This study uses primary data by distributing 85 questionnaires to respondents in 17 Surabaya City Offices, but only 72 questionnaires were returned by respondents. The data analysis technique uses descriptive statistical analysis with SPSS test tools. The results of this study indicate that the variable Transparency of Regional Financial Management affects Accountability of Government Agency Performance and Internal Control System affects Accountability of Government Agency Performance. Transparency of Regional Financial Management and Internal Control System simultaneously affect Accountability of Government Agency Performance.
Co-Authors Aditya, Farhan Ardila, Rahmawati D. Pipy, Carolla Chyntia Devi Maya Sofa Fajriah, Lailatul Fakhrudin Fakhrudin Firdayanti, Febriana Hafidh, Hafidh Kasuwi Saiban Nu'man, Ali Prasetya, Maftuhin Agung RR. Ella Evrita Hestiandari Sari, Octavia Dwi Sagita Teguh Adi P Yamin, Ashabul