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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Berdaya Mandiri Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi Inovatif Jurnal Ekonomi Kesehatan Indonesia Vifada Management and Digital Business
Zennul Mubarrok
Department Of Accounting, Universitas Jenderal Achmad Yani Yogyakarta, Yogyakarta, Indonesia
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Pendampingan Penyusunan dan Pelaporan SPT Tahunan PPh Badan Melalui DJP Online pada Klinik IDI Pajangan Bantul Inna Zahara; Muhammad Erwan Syah; Zennul Mubarrak
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.1000

Abstract

Setelah adanya reformasi perpajakan tahun 1983 pemerintah memberikan kepercayaan penuh kepada wajib pajak untuk mendaftarkan, membaca, menyerahkan dan melaporkan pajak secara mandiri. Klinik IDI Pajangan Bantul memiliki Nomor Pokok Wajib Pajak (NPWP) yang berarti mempunyai kewajiban melakukan penyusunan SPT Tahunan PPh Badan. Berdasarkan fenomena di lapangan diketahui bahwa Klinik IDI Pajangan Bantul belum optimal dalam menghitung PPh badan tahunan. Tim Pengabdian kepada Masyarakat (PkM) Fakultas Ekonomi dan Sosial Universitas Jenderal Achmad Yani memandang perlu memberikan sosialisasi berupa pelatihan dan pendampingan terkait pengisian SPT Tahunan PPh badan yang berbasis manual. Sosialisasi dan pendampingan dilakukan untuk menghindari kesalahan perhitungan dan juga pengisian. Kegiatan pengabdian pada masyarakat direncanakan akan dilanjutkan dengan pelatihan pengisian e-SPT Tahunan PPh badan melalui aplikasi DJP Online. Kegiatan pengabdian ini terdiri dari empat tahapan, yaitu tahap persiapan, tahap pendampingan, tahap penyusunan, dan tahap pelaporan SPT Tahunan Badan secara online. Pada saat pelaksanaan pendampingan, tim pengabdian masyarakat menggunakan metode ceramah (presentasi), tanya jawab, dan praktek perhitungan serta penyusunan SPT Badan Tahunan. Para peserta pelatihan dan pendampingan sangat antusias mengikuti kegiatan mulai dari penjelasan mengenai pajak penghasilan bagi badan, pengelompokan dan perhitungan penyusutan aset tetap, dan sangat antusias saat mengikuti simulasi penghitungan pajak penghasilan bagi badan, dan pelaporan melalui DJP Online.
Minat Mahasiswa Berwirausaha: Apakah Motivasi dan Mental Berwirausaha Penting? Zennul Mubarrok; David Sulistiyantoro
Jurnal Akuntansi Inovatif Vol 1 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i1.4

Abstract

Latar Belakang: Indonesia akan menghadapi bonus demografi, hal ini bisa menjadi hal positif namun bisa menjadi malapetaka bagi Indonesia jika lapangan pekerjaan terbatas, karena akan meningkatkan angka pengangguran Indonesia. Oleh karena itu, penting bagi Indonesia untuk mengatasi bonus demografi ini, salah satu nya adalah meningkatkan generasi muda untuk berwirausaha. Tujuan: Penelitian ini bertujuan untuk menguji apakah motivasi dan mental berwirausaha dapat mempengaruhi minat mahasiswa untuk berwirausaha. Metode Penelitian: Dengan menggunakan metode purposive dan random sampling, penelitian ini menggunakan sampel mahasiswa S1 Program Studi Akuntansi Universitas Jenderal Achmad Yani Yogyakarta. Penelitian kuantitatif ini menggunakan data primer berdasarkan kuesioner yang dibagikan kepada responden. Responden dalam penelitian ini adalah 66 mahasiwa. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda melalui aplikasi SPSS. Hasil Penelitian: Penelitian ini mengungkapkan bahwa Motivasi dan mental berwirausaha seorang mahasiswa berpengaruh positif terhadap minat mahasiswa untuk berwirausaha. Sehingga semakin mahasiswa termotivasi dan memiliki mental berwirausaha yang kuat maka minat mahasiswa untuk berwirausaha akan semakin tinggi. Keaslian/Kebaruan Penelitian: Melihat bonus demografi yang akan dihadapi indonesia serta melihat lapangan pekerjaan yang terbatas. Oleh karena itu, penelitian ini penting dilakukan karena untuk melihat apakah motivasi dan mental mahasiswa dalam berwirausaha dapat mempengaruhi generasi muda khusus nya mahasiswa untuk mendirikan usaha. Kontribusi utama penelitian ini adalah peran perguruan tinggi dalam meningkatkan motivasi dan membentuk mental seorang entrepreneur sejak menjadi mahasiswa.
EVALUASI PENERAPAN PILOT PROJECT GLOBAL BUDGET SEBAGAI SISTEM PEMBAYARAN KLAIM PADA RSUD WATES Handayani, Mega; Ilmi, Laili Rahmatul; Mubarrok, Zennul Mubarrok1
Jurnal Ekonomi Kesehatan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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

Abstract

Claims payment for health services is one of the factors that affect the financial health of a hospital. Indonesia itself has experienced several changes to the existing payment system. BPJS-K started an operational study on the implementation of the INA-CBGs and the Global Budget mixed-method payment system since 2018 with three stages in five districts/city in Indonesia. This study aims to evaluate the implementation of the Global Budget system at RSUD Wates in Kulon Progo Regency that appointed as a BPJS-K pilot project. This research is qualitative research and data collection was carried out by studying documents and interviews. As a result, it is known that in 2021 RSUD Wates experienced a budget surplus and on the contrary, in 2022 the hospital experienced a significant deficit. However, the efficiency of health service financing at RSUD Wates cannot be evaluated as a whole in the implementation of the global budget trial. The implementation of the global budget at RSUD Wates was carried out under uncommon conditions where the COVID-19 pandemic occurred in 2020-2022 so that the data on the number of patients became less relevant as a reference for budget calculations. In addition, all stages in the trial have not been fully implemented. Coordination and the role of policy makers are expected to be improved so that the competence and efficiency of hospital health services can be optimized.
Peningkatan Perilaku Hidup Bersih dan Sehat melalui Manajemen Pemilahan Sampah Rumah Tangga: Increasing Clean and Healthy Living Behavior through Household Waste Sorting Management Syahruramdhani, Syahruramdhani; Indriastuti, Nur Azizah; Mubarrok, Zennul; Ramadhani, Vita Listya Putri; Authoria, Indira Nailul; Efhiliana, Yuanita; Izzati, Ikfi Mualifa
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 7 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i7.8874

Abstract

Clean and Healthy Living Behavior (PHBS) is a program carried out to achieve good health. One way is to carry out good waste management. Currently, Yogyakarta Province is facing a problem of piling up waste. A lot of waste is generated at home and if it is not managed properly it will cause many problems. Housewives in general do not know how to sort waste and the negative impacts if waste is mixed. This community service program aims to increase public knowledge and awareness, especially among housewives, in carrying out PHBS through sorting household waste. The activity consisted of counseling about PHBS and waste sorting management practices given to 25 housewives in the Teras Baca Jita Kita Learning Community, Bangunjiwo, Kasihan, Bantul, Yogyakarta. The results of this counseling show an increase in participants' understanding of PHBS at home and sorting waste from the post-test results with an average score of 96.4. In addition, participants became increasingly aware of the importance of PHBS and were able to carry out samapha sorting management. It is very important to carry out outreach activities about waste in a sustainable manner and can be followed up with waste processing activities into useful items.
Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013 : Studi pada perusahaan konsultan pertambangan migas di Yogyakarta Zahara, Inna; Sumayyah; Mubarrok, Zennul; Syah, Muhammad Erwan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1448

Abstract

Financial management plays a crucial role in the survival and growth of companies. Cash disbursement is a common transaction in companies, necessitating effective internal control systems to prevent fraud or misappropriation. This study aims to analyze the internal control system and evaluate the internal control system over cash disbursements at PT WE, a mining consulting company in Yogyakarta. The research method used is descriptive-evaluative with a qualitative approach. Data were collected through direct observation and interviews with relevant staff. Evaluation was conducted based on the 17 principles within the five main components of the COSO Internal Control—Integrated Framework 2013. The results indicate that PT WE has implemented some internal control principles effectively, but there are still weaknesses in interdepartmental coordination, risk identification, and cash disbursement procedures. Based on the findings, it is recommended that PT WE improve coordination and communication between departments, systematically identify risks, and enhance cash disbursement procedures by establishing clear protocols, segregating related tasks, and periodically evaluating the internal control system.
SMART LIVESTOCK FARMING UNTUK TINGKATKAN EFISIENSI USAHA PETERNAKAN DI KELOMPOK TERNAK KAMBING GAYUH MUKTI BANTUL Zennul Mubarrok, Zennul Mubarrok; Ahmad Hanafi; Gaguk Marausna; Aris Wahyu Murdiyanto; Ikbal Rizki Putra; Almayanti Susillia Ningrum; Surya Rizki
Jurnal Berdaya Mandiri Vol. 7 No. 3 (2025): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v7i3.8656

Abstract

This Community Service Program aimed to improve business efficiency at the Gayuh Mukti Goat Farmers' Group in Bantul, Yogyakarta, which faced constraints in electricity supply, waste management, and feed processing. Through a participatory approach involving socialization, training, and assistance, three appropriate technologies were implemented to address these issues. The interventions included a feed chopper machine, a compost converter, and a solar panel installation equipped with a solar tracker. The implementation resulted in significant positive impacts: a 61.67% increase in feed chopping time efficiency; a 21.74% increase in organic fertilizer production self-sufficiency; and a 10% utility rate for the solar panel in providing emergency power during blackouts. In addition to the primary output of the technologies, this program also produced a scientific article accepted in a Sinta 4 accredited journal, mass media publications, and video content. This success provides a foundation for future sustainability programs focusing on agrotourism development and strengthening group management. Keywords: Community Service, Business Efficiency, Appropriate Technology, Goat Farming, Community Empowerment.
Sosialisasi dan kampanye security awareness upaya pencegahan kejahatan siber di SPBU Rama Sahtyawan; Zennul Mubarrok; Yerly Ania Saputri; Muhammad Nasikh Afifuddin; Aditya Wahyu Ningrat; Rafi Adinata Rachmat
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 2 (2026): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i2.3528

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini berfokus pada upaya peningkatan security awareness untuk mencegah kejahatan siber di SPBU 44.555.05 Prujakan, Yogyakarta. Tujuannya adalah meningkatkan pemahaman pelanggan dan karyawan SPBU mengenai ancaman siber seperti skimming, phishing, dan social engineering, serta membangun budaya keamanan digital. Metode pelaksanaan mencakup sosialisasi, pelatihan, penerapan teknologi keamanan siber (seperti firewall dan antivirus), pendampingan, serta monitoring dan evaluasi. Hasilnya, program berhasil meningkatkan keterampilan dan kewaspadaan mitra terhadap ancaman siber, ditunjukkan dengan partisipasi aktif dan komitmen keberlanjutan. Disimpulkan bahwa pendekatan kolaboratif ini efektif dalam mengatasi permasalahan prioritas mitra dan mendukung implementasi MBKM. Saran yang diajukan adalah perlunya komitmen berkelanjutan dari mitra serta program replikasi untuk memperluas dampak positif ke SPBU lainnya
Digital Transformation and AI Readiness for Strengthening Rural Economic Resilience:: a BUMDes Case Study Zennul Mubarrok; Mega Handayani; Murwani Eko Astuti
Vifada Management and Digital Business Vol. 3 No. 2 (2026): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/bqtv5x93

Abstract

Purpose: This study examines how digital transformation within BUMDes Agung Manunggal contributes to rural economic resilience in Kebonagung Village and explores the readiness, potential applications, and strategic role of artificial intelligence (AI) in strengthening BUMDes competitiveness and organizational effectiveness. Research Method: A qualitative case study was conducted in Kebonagung Village, Imogiri, Bantul, Special Region of Yogyakarta, Indonesia. Data were collected through in-depth interviews with BUMDes managers, village government representatives, business-unit managers, and relevant stakeholders, complemented by observation and documentation. Data were analyzed using an interactive qualitative analysis and thematic approach, with source and method triangulation applied to enhance the credibility of the findings. Results and Discussion: The findings reveal that BUMDes Agung Manunggal is at an early stage of digital transformation. Digital technologies are currently used for administration, financial transactions, and promotion, but remain fragmented and have not been fully integrated across business units. AI has not yet been formally implemented; however, participants identified its potential for digital marketing, customer service, business analysis, reporting, and operational support. Human-resource capability emerged as the primary barrier to further digital transformation. BUMDes contributes to rural economic resilience through essential service provision and the potential strengthening of local production, distribution, and economic circulation. Implications: BUMDes should prioritize digital skills, system integration, formal digital policies, younger workforce involvement, and external collaboration before gradually adopting AI-based solutions. Originality: This study provides a village-level perspective linking digital transformation, emerging AI readiness, BUMDes institutional capability, and rural economic resilience, emphasizing AI as a prospective capability rather than an already realized economic intervention.
Co-Authors Aditya Wahyu Ningrat Ahmad Hanafi Almayanti Susillia Ningrum Aris Wahyu Murdiyanto Authoria, Indira Nailul David Sulistiyantoro Efhiliana, Yuanita Indriastuti, Nur Azizah Inna Zahara Izzati, Ikfi Mualifa laili rahmatul ilmi Marausna, Gaguk Mega Handayani Mega Handayani Muhammad Erwan Syah Muhammad Erwan Syah Muhammad Nasikh Afifuddin Murwani Eko Astuti Putra, Ikbal Rizki Rafi Adinata Rachmat Rama Sahtyawan Ramadhani, Vita Listya Putri Sumayyah Surya Rizki Syahruramdhani, Syahruramdhani Yerly Ania Saputri Zahara, Inna