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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan JEM17: Jurnal Ekonomi Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Indonesian Journal of Law and Economics Review Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Kajian Akuntansi
Ahmad Waluya Jati
Universitas Muhammadiyah Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PKM SISTEM INFORMASI AKUNTANSI PADA KOPERASI BUKEA AS-SAKINAH AISYIYAH KOTA MALANG Ahmad Waluyajati; Sri Wahjuni Latifah
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2020): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.989 KB) | DOI: 10.24269/adi.v4i1.2303

Abstract

PKM  Sistem Informasi Akuntansi pada Koperasi Bueka As-Sakinah Aisyiyah Kota Malang ini bertujuan membantu mitra agar memiliki sistem informasi akuntansi yang handal yang dapat memberikan informasi penting secara akurat dan tepat wakt. Dengan Sistem informasi akuntansi yang efektif maka pengurus  dan pihak-pihak yang berkepentingan dapat menganalisis dan mengambil keputusan yang tepat. Koperasi yang  merupakan unit amal usaha Aisyiyah Kota Malang ini memiliki usaha simpan pinjam. Dalam setiap tahun ada kredit yang bermasalah dan penyelesaiannya  dilakukan oleh Pimpinan daerah Muhammadiyah Kota Malang. Beberapa sebab diantaranya adalah Koperasi belum memiliki sistem informasi akuntansi yang handal dan  belum memiliki SOP untuk menjalankan aktivitas operasionalnya. Metode pemecahkan masalah dilakukan bersama mitra. Tahapan   kerangka pemecahan masalahnya  adalah: pertama melakukan sosialiasi pengetahuan sistem informasi akuntansi,  kedua berdiskusi dengan mitra untuk mengidentifikasi kebutuhan. Berikutnya disusun seperangkat Standard Operational Procedure penerimaan kas dan pengeluaran kas yang meliputi: sistem penerimaan tabungan, sitem penerimaan angsuran dan sistem pemberian pinjaman. Setelah itu  melakukan pelatihan karyawan, implementasi  dan  pendampingan pelaksanaannya. Hasil pembahasannya menemukan bahwa banyak formulir yang belum mendukung keandalan informasi.Untuk itu Koperasi perlu merevisi formulir dan menggunakan SOP yang tertulis dan terstandarisasi.
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI KECAMATAN CANDIPURO KABUPATEN LUMAJANG Vilmia Farida; Ahmad Waluya Jati; Riska Harventy
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6939

Abstract

The purpose of this research is to analyze the accountability of Village Fund Allocation management in Candipuro District, Lumajang Regency which consists of planning, implementation, reporting and accountability. This research was conducted in ten villages in the Candipuro District. Data collection techniques were carried out by using documentation and interview techniques. The analysis technique used is descriptive analysis with a qualitative approach.The results of this study indicate that in the District of Candipuro at the planning, implementation and reporting stages have implemented the principles of accountability and the principle of transparency. whereas at the accountability stage it is good enough even though there is one village that is physically not yet accountable because the construction has not yet been completed.  
IbM SCREEN PRINTING AND OFFSET BUSINESS RIZKY, WELDING WORKSHOP JAYA MAKMUR IN THE VILLAGE SEMANDING DAU MALANG DISTRICT Ahmad Waluya Jati
Studi Kasus Inovasi Ekonomi Vol. 1 No. 2 (2016)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i2.4461

Abstract

Community Service Program Internal entitledIbm Screen Printing And Offset Business Rizky,Welding Work-shop Jaya Makmur In The VillageSemanding Dau Malang District this is done withthe aim of increasing knowledge of entrepreneurs inthe fields of marketing, design and significance of thefinancial statements and the preparation of financialstatements, in order to improve Entrepreneursbusiness develo-pment.Methods of execution in this devotion is in theform of counseling, training and mentoring.Counseling is done to increase awareness and knowledge partner in the field of marketing, especiallyonline marketing. Further training and mentoringdone to train part-ners and assisting in thepreparation of financial statements partners. As forthe design of training we can only suggest to thecourse design program.Based on the discussions, review ofdocuments and interviews with Mr. Sulianto, themarketing system of prin-ting and screen printing aswell as tradi-tional and welding shop is still limitedto Malang, Surabaya, Jember, Banyuwangi andBanjarmasin. Next implementation team working oncreating a broader mar-keting models using theonline system, but it can not be applied because oflimited physical resources and human resources. Sothat the marketing system can not continue to usemarketing system is offered, as well as for programdesign there is also a shortage of human resources.Based on the results of this activity, it can besaid that the SME screen printing and offsetworkshop and Las potential to be developed further,although it is still managed by the management isvery simple, but from the aspect of management canbe said is good. From the marketing aspects ofexisting resources still have a problem in the masteryof technology, as well as from the production aspectwhen designing an employee is not able to design hisown, Mr. Sulianto it is evident that PITT design stilluse the services of design as a subscription to workof the subscription order. This conclusion is drawnwhen the team offered to sell the online system andoffers courses for its employees. While aspects ofpreparedness of the financial statements can be saidof business printing / screen printing and weldingshop is able to understand what we have given in thetraining preparation of financial statements, and toimplement it in the year 2016.Financial reporting system offered andapplied to Business screen printing and offset Rizkyas well as forge welding Jaya Makmur has beenprepared and can be applied in accordance with thedata source, human resources and existing facilities.Operation is very easy and can generate outputaccurate financial state-ments. Mentoring is doneseveral times to do the training and mentoring of thefinancial reporting system applications.Of the three proposals offered to the partnerthat is an online marketing system, design programand preparation of financial statements, but iscurrently only able to provide one single solution,namely the preparation of financial statements
PKM PENDAMPINGAN PENYUSUNAN KELAYAKAN USAHA PADA KOPERASI SINAR SURYA PIMPINAN DAERAH MUHAMMADIYAH BATU Sri Wahjuni Latifah; Ahmad Waluyajati
Studi Kasus Inovasi Ekonomi Vol. 4 No. 2 (2020)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v4i2.11914

Abstract

Mentoring at Business  the  Cooperative Sinar Surya PDM Economic Assembly Batu is conducted to assist partners in developing mini market business. PDM  Batu City  is planning to establish a mini market business as an extension of its existing business, which is cooperative store borrowing. The main obstacle is that the partner has not planned to develop a minimarket business. Besides, the partner does not have a blueprint in the form of study results and business operations guidelines mini market.This activity is done to help partners in solving business development problems. Some of the steps done for problem solving are: socialization of business development knowledge, then discuss with partner to identify and arrange business feasibility study. The next can be compiled a set of procedures and SOP operational activities in the form of goods and sales procedures. Next, do in house training for employees, implementation and mentoring the establishment of mini market.From the results of the business feasibility analysis of the establishment of mini market  can be declared worthy to be established with a projected profit per year Rp 83,765,781, and with the rate of return of capital for two years and seven months.  
PENGEMBANGAN DAYA TARIK OBYEK WISATA DESA BRING RAHARDJO JUNREJO KOTA BATU Ahmad Waluya Jati; Sri Wahjuni Latifah; Wardatul Jannah
Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i02.21720

Abstract

Pasar wisata Bring Rahardjo merupakan pasar tradisional yang berdiri di rumpun bambu yang tumbuh menjulang tinggi. Wisata Bring Rahardjo dekat dengan sumber air yang disakralkan oleh warga. Permasalahan yang dihadapi dalam menghadirkan wisata Bring Rahardjo adalah kurangnya tempat wisata yang ikonik dan media publikasi yang digunakan pengelola wisata kurang optimal. Adapun langkah-langkah yang dilakukan dalam mengatasi permasalahan wisata Bring Rahardjo yaitu membuat spot foto di lokasi yang menarik dengan tetap menggunakan nuansa tradisional, membuat petunjuk arah menuju lokasi objek wisata, membuat spanduk dan membuat website wisata Bring Rahardjo. Hasil pelaksanaan pembangunan spot foto baru, spanduk di tempat wisata beserta petunjuk arah jalan diserahkan kepada perangkat desa yang ditandai dengan serah terima kegiatan yang telah dilakukan oleh tim pengabdi dan dibantu oleh pengelola dan warga masyarakat sekitar.
ANALISI PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA BUDIDAYA PERIKANAN BERDASARKAN PSAK 69 (STUDI KASUS UMKM SEMAR FISH) Yuaninda, Naila Putri; Leniwati, Driana; Juanda, Ahmad; Jati, Ahmad Waluya; Setyawan, Setu; Affan, Muhammad Wildan
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.4136

Abstract

Penelitian ini bertujuan untuk mengetahui pengolahan aset hayati pada Ikan Semar berdasarkan PSAK-69. Penelitian ini menggunakan paradigma interpretatif menggunakan studi kualitatif. Proses Analisis dilakukan berdasarkan kesesuaian mengenai pengakuan, pengukuran, dan pelaporan aset hayati. Penelitian ini menggunakan sumber data primer berupa wawancara dengan pemilik usaha dan karyawannya serta data sekunder berupa dokumentasi yang diperoleh dari catatan aset, jumlah total aset dan dokumen laporan keuangan pada tahun sebelumnya. Ada beberapa temuan setelah melakukan analisis, yaitu Semar Fish mengukur aset biologis berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Kedua, untuk pengungkapan aset hayati, Semar Fish belum melakukan depresiasi dan depresiasi tarif pada ikan lele. Ikan lele yang telah mencapai usia panen hanya dijual berdasarkan harga pasarnya. Ketiga, Semar Fish melakukan pencatatan keuangan secara manual dan hanya mencatat hasil penjualan, biaya pembelian benih, biaya persiapan budidaya, dan alokasi biaya tidak langsung yang melekat pada proses budidaya. Secara garis besar, perusahaan Semar Fish mengakui aset hayati berupa ikan lele yang masih berbentuk bibit sehingga ikan tersebut dapat dipanen dan menghasilkan nilai ekonomis. Pengukuran aset hayati masih belum dilakukan secara rinci karena diukur berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Dan untuk keterbukaan aset, masih belum diungkapkan menurut PSAK 69 karena hanya melakukan pembukuan manual dan hanya mencatat biaya yang dikeluarkan selama proses pemeliharaan dan hasil penjualan ikan lele, namun belum melakukan penyusutan ikan lele yang telah dipanen.
Pendampingan Penyusunan Laporan Keuangan Amal Usaha Muhammadiyah (AUM) Pendidikan Terintegrasi Dengan PDM Kota Batu Jati, Ahmad Waluya; Latifah, Sri Wahjuni; Wardatul, Wardatul
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 3 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i3.33589

Abstract

Purpose – Education AUM is the largest in number compared to other AUMs. The Batu City education AUM consists of seven schools that are partners in this service. As per ISAK (Interpretation of Financial Accounting Standards) number 335, the partner has failed to submit a financial report. In addition to not filing a financial report, the partner is still only able to record cash in and cash out. It means that performance cannot be compared to last year's performance, nor can the efficacy and efficiency of the budget that has been set be determined.  To further compound the inefficiency of financial report preparation, a large number of these service partners continue to prepare financial statements using Excel rather than accounting software.  Their failure to submit financial reports has had an additional effect. Design/methodology/approach – Methods for problem-solving are carried out in various stages, namely: socialization, discussion, training, mentoring, and evaluation. Findings – Based on this activity, it can be concluded that there is an increase in the knowledge of financial governance and the expertise of partners in preparing financial reports using integrated accounting software for the financial statements of the Muhammadiyah regional leadership of Batu City. Originality/value – This service is carried out to help schools under the management of AUM Education prepare financial reports in accordance with ISAK (Interpretation of Financial Accounting Standards).
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities
Green Accounting Analysis (Reduce, Reuse, Recycle) to Improve Financial Performance: a Case Study of Kud Tani Bahagia 1 Mojokerto Hamdani, Helmi Difa; Leniwati, Driana; Setyawan, Setu; Jati, Ahmad Waluya; Affan, Muhammad Wildan
JEM17: Jurnal Ekonomi Manajemen Vol 10 No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v10i1.131917

Abstract

This study aims to implement the concept of 3R Green Accounting, namely (Reduce, Reuse, Recycle) by using an interpretive paradigm, this study tries to interpret the 3R concept whether it affects financial performance with a case study design, and the research combines 3 concepts in green accounting, namely, environmental costs, social costs, and economic costs in the implementation of green Accounting in KUD Tani Bahagia 1. The data was obtained by conducting in-depth interviews with employees at KUD and the surrounding community. The results of the interviews were grouped and the data was simplified before being analyzed and conclusions drawn. This in-depth research also reveals whether there are costs caused by the 3R concept and whether it will affect the financial performance of KUD. By considering the principles in accounting. Keywords : Green Accounting; 3R (Reduce, Reuse, Recycle); Financial Perfomance;
PENDAMPINGAN PENYUSUNAN ANGGARAN UPAYA MENINGKATKAN EFEKTIVITAS PENGELOLAAN DANA SMP MUHAMMADIYAH 2 KOTA BATU Latifah, Sri Wahjuni; Jati, Ahmad Waluya
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2269

Abstract

Kegiatan pengabdian masyarakat ini dilakukan pada mitra, yaitu SMP Muhammadiyah 2 (SMP Muda) kota Batu, dengan fokus pemecahan masalah berkaitan dengan perencanaan dana dan pelaporan dana. Hal ini penting dilakukan mengingat semakin besar dana yang diterima maka manajemen sekolah perlu melakukan tata kelola keuangan yang efektif dan efisien serta penyusunan laporan keuangan sekolah sebagai bentuk pertanggungjawaban. Hal ini penting dilakukan, karena selain sebagai bentuk akuntabilitas pelaporan dana kepada pemerintah dan komite sekolah maka tata kelola keuangan yang baik dapat meningkatkan kredibilitas manajemen sekolah karena pengelolaan keuangan telah memenuhi unsur transparansi keuangan sekolah. Permasalahan yang terjadi pada mitra adalah masih minimnya pengetahuan dan keahlian manajemen sekolah dalam menyusun Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) dan Rencana Kerja Anggaran Sekolah (RKAS). Manajemen sekolah belum memiliki anggaran dana sebagai pedoman tata kelola keuangan sekolah sebagai alat perencanaan dan pengendalian keuangan. Metode pelaksanaan dimulai dari pengumpulan data, sosialisasi program dan pendampingan secara partisipatif terhadap pengelola keuangan sekolah. Permasalahan utama mitra adalah pengetahuan manajemen sekolah berkaitan dengan penganggaran masih relatif kurang. Hal ini kemungkinan karena jumlah pegawai yang mengelola anggaran relatif sedikit dengan kualifikasi relatif cukup. Kegiatan ini terbukti berdampak pada perubahan sosial, yaitu dapat meningkatkan pengetahuan dan keahlian manajemen sekolah untuk memahami penganggaran, manfaat anggaran dan cara menyusun anggaran yaitu RAPBS dan RKAS sesuai standar yang telah diberikan LPPK Muhammadiyah.
Co-Authors Agustin Dwi Haryanti Ahmad Juanda Asmiputri, Rofika Aviani Widyastuti Cahyo Utomo Cahyo Utomo, Cahyo Desy Retma Sawitri Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Hamdani, Helmi Difa Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti Kholmi , Masiyah Mangkusuryo, Yusuf Masiyah Kholmi Mohammad Naufal Mudrifah, Mudrifah Muhammad Wildan Affan Ni'matul Hasanah Riska Harventy Rofika Asmiputri Sawitri, Desy Retma Setu Setyawan Sri Wahjuni Latifah udin , Bahrul Ulum Vilmia Farida Wardatul Jannah Wardatul Jannah Wardatul Jannah, Wardatul Wardatul, Wardatul Yuaninda, Naila Putri Yusuf Mangkusuryo