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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Journal of Indonesian Tourism, Hospitality and Recreation Competitive Jurnal Akuntansi dan Keuangan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Masyarakat Manage
Mustoffa, Ardyan Firdausi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences Other

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ROLE OF THE LOCAL GOVERNMENT AND PARTICIPATION OF MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) IN THE DEVELOPMENT OF PLASTIC CRAFT INDUSTRY Mustoffa, Ardyan Firdausi; Ulfah, Ika Farida; wijayanti, Iin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.668 KB) | DOI: 10.32486/aksi.v5i1.427

Abstract

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.
STRATEGI PEMASARAN PADA UMKM KERAJINAN ANYAMAN PLASTIK DI DESA KARANGGEBANG KECAMATAN JETIS KABUPATEN PONOROGO Ulfah, Ika Farida; Mustoffa, Ardyan Firdausi; WIjianto, Wijianto
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i1.430

Abstract

Kegiatan IbM ini akan dilaksanakan pada pelaku UMKM anyaman plastik di Desa Kranggebang, Kecamatan Jetis, Kabupaten Ponorogo. Permasalahan yang dihadapi oleh pelaku UMKM yaitu selama ini promosi yang dilakukan masih sangat minim karena hanya bergantung pada satu pengepul saja, bahkan pada bulan Januari sampai bulan Mei tidak ada penjualan karena pengepul tidak membeli produk anyaman tas tersebut. Dengan menoptimalkan pemasaran maka produk lebih dikenal luas dan dapat meningkatkan penjualan UMKM tersebut. Tujuan dari kegiatan pengabdian ini adalah selain untuk melaksanakan tri darma perguruan tinggi dalam hal pengabdian kepada masyarakat juga untuk membantu mitra, memberikan solusi atas permasalahan berkaitan dengan aspek pemasaran antara lain adalah mempeluas pemasaran yang selama ini hanya dilakukan kepada pengepul secara offline menjadi pemasaran online dengan memanfaatkan media social dan marketplace agar produk lebih dikenal masyarakat luas. Atas bantuan dari Dinas Perdagkum Ponorogo saat ini pelaku UMKM telah bergabung pada Komunitas Pengrajin Ponorogo, sehingga diharapkan para pelaku UMKM Anyaman Plastik Di Karanggebang Jetis mendapatkan informasi bilamana ada kegiatan Pameran dalam upaya perluasan pasar dan juga pelatihan-pelatihan yang diselenggarakan oleh DInas Perdagkum Ponorogo.. Kata Kunci: manajemen pemasaran, pemasaran online.
ANALISIS LAPORAN KEUANGAN LABA RUGI PADA USAHA TERNAK KAMBING PERANAKAN ETAWA ARDITA FARM PACITAN Yuhana, Happy; Mustoffa, Ardyan Firdausi
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11726

Abstract

This research was conducted at the Etawa Ardita Farm Pacitan Peranakan goat farming business which is located at Ringinasri, Tegalombo District, Pacitan Regency. This research aims to find out how to record financial reports, find out how to prepare business financial reports according to SAK EMKM and analyze profit and loss reports for businesses Etawa Ardita Farm crossbreed goat farming, Pacitan district. The theories used in this research are theories about profit and loss financial statements which relate to company profits and losses. The method used in this research is a quantitative method. The data from this research is profit and loss financial report data from 2021-2023 in the Peranakan goat farming business Etawa Ardita Farm Pacitan. Data analysis in this study used horizontal analysis. From the results of the analysis that has been carried out, the development of the profit and loss report for the Etawa Ardita Farm Pacitan Peranakan goat farming business. In 2021 – 2022 net income has increased (3%), in 2022 – 2023 net income has decreased (13%). The factors causing the decline in net profit in 2023 in the Etawa Ardita Farm Peranakan goat farming business are the increase in costs caused by feed costs which increased 50% from an index figure of 100% to 150% and increased 40% compared to 2022, the cost of medicines an increase of 20% from the index figure of 100% to 120% and an increase of 20% from the previous year, as well as additional salary costs of IDR 24,000,000, where in the previous year there were no salary costs.
Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana Bos terhadap RKAS SMP Sunan Kalijaga Permata, Isnara Yuliya; Mustoffa, Ardyan Firdausi
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18220

Abstract

ABSTRACTThis research is related to the issue of the management and implementation of the School Operational Assistance (BOS) fund. This study aims to explain how the BOS financial management at SMP Sunan Kalijaga Ponorogo is used in preparing the School Activity and Budget Plan (RKAS) using the principles of accountability and transparency. This study's research method is descriptive qualitative, relying on interviews, observation, and documentation processes to obtain essential data and information. The results of the study revealed that the implementation of the management of BOS funds, which referred to the principles of accountability and transparency towards the preparation of the RKAS at SMP Sunan Kalijaga, did not go well because it did not involve parents/guardians of students as the principle of accountability in Permendikbud No. 6 of 2021. However, for conformity in the preparation of the RKAS, it is following the provisions of the applicable regulations.ABSTRAK Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan Operasional Sekolah (BOS). Tujuan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan dan Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan mengandalkan proses wawancara, proses pengamatan dan dokumentasi untuk mendapatkan data dan informasi yang esensial. Hasil dari penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS yang mangacu prinsip akuntabilitas dan transparansi terhadap penyusunan RKAS di SMP Sunan Kalijaga ada yang kurang berjalan dengan baik dikarenakan tidak melibatkan orang tua/wali peserta didik sebagaimana prinsip akuntabilitas pada Permendikbud No. 6 Tahun 2021. Namun untuk kesesuaian dalam penyusunan RKAS sudah sesuai dengan ketentuan peraturan yang berlaku
PENGARUH SELF EFFICACY, PRESSURE, RELIGIUSITAS DAN RATIONALIZATION TERHADAP PERILAKU KECURANGAN AKADEMIK Ndari, Tri Wulan; Mustoffa, Ardyan Firdausi; Hidayah, Nurul
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8870

Abstract

Kasus kecurangan akademik pada perguruan tinggi berupa menyontek, membuat catatan kecil serta menyalin pekerjaan teman. Hal tersebut terjadi karena beberapa faktor yang mempengaruinya meliputi self efficacy, pressure, religiusitas dan rationalization. Penelitian ini bertujuan untuk mengidentifikasi dampak selfiefficacy, tekanan, keagamaan, danirasionalisasi pada perilaku kecurangan akademik di antara siswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo. Metode kuantitatif digunakan untuk mengumpulkan data melalui kuesioner daring menggunakan Google Form. Populasi terdiri dari siswa akuntansi yang telah menyelesaikan kursus akuntansi perilaku dan pengauditan. Temuan penelitian menunjukkan bahwa self efficacy, keagamaan, dan rasionalisasi secara individual mempengaruhi perilaku kecurangan akademik di antara siswa FakultaseEkonomi Universitas MuhammadiyahePonorogo. Sedangkan pressure secaranparsial tidaknberpengaruh terhadapnperilaku kecurangannakademik padanmahasiswa FakultaseEkonomi UniversitaseMuhammadiyah Ponorogo. Hasilnpenelitian ini dapat menjadinpeluang riset selanjutnya dengan menambahkan variabel-variabelnlain yangndapat mempengarui perilaku kecurangan akademik pada mahasiswa.
Determinan Kepatuhan Wajib Pajak UMKM: Studi KPP Pratama Ponorogo Andriyani, Lisa; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.121-133

Abstract

This study aims to determine the effect of the implementation, level of understanding of Government Regulation no. 23 of 2018, tax sanctions, and tax socialization on MSME Taxpayer Compliance Registered at KPP Pratama Ponorogo. MSMEs play a significant role in economic growth in Indonesia, so MSMEs are the most significant tax contributor in the economy compared to large companies. The most significant tax revenue comes from the MSME sector because the growth of MSMEs increases yearly. The population in this study is 38.387 taxpayers registered at KPP Pratama Ponorogo in 2021. Determination of the sample using the Slovin formula with the sampling technique using snowball sampling.“The number of samples in this study was 99 MSME taxpayers registered at KPP Pratama Ponorogo.“This type of quantitative research with primary data originating from the distribution of questionnaires. All data collected in this study were analyzed using multiple linear regression analysis models with the SPSS program.”The stages of testing in this research include descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that: (1) the application of PP no. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (2) the level of understanding of PP No. 23 of 2018 has a positive and significant effect on MSME taxpayer compliance. (3) tax sanctions positively and significantly affect MSME taxpayer compliance. (4) tax socialization positively and significantly affects MSME taxpayer compliance. (5) Simultaneously, the application of PP No. 23 of 2018, the level of understanding of PP No. 23 of 2018, tax sanctions and tax socialization significantly affect MSME taxpayer compliance.
Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Wardani, Qholba Ainun; Mustoffa, Ardyan Firdausi; Ardiana, Titin Eka
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.97-106

Abstract

Ponorogo Regency, especially Babadan Subdistrict, is included in the villages that have yet to report the results of the APBDes report preparation. This is because, in Babadan Sub-district, there has been no application for non-siltap ADD distribution compared to other sub-districts. In addition, the competence of human resources still needs to improve, and regulations regarding the issuance of financial reports have yet to be issued. Still, the village has been required to draw up village regulations. This study aims to determine the effect of the Sistem Keuangan Desa, human resource competence, and internal control system either partially or simultaneously on the quality of village financial reports in the villages of Babadan Subdistrict, Ponorogo Regency. This research is quantitative research with primary data originating from questionnaires. The technique used in determining the sample is the saturated sampling technique. The number of samples in this study was 132 from 12 villages in Babadan District. The results of this study indicate that: (1) Sistem Keuangan Desa has a positive and significant effect on the quality of village financial reports, (2) human resource competence has a positive and significant effect on the quality of village financial reports, (3) the internal control system has a positive and significant effect on the quality of village financial reports, (4) Sistem Keuangan Desa, human resource competence, and internal control system simultaneously have a positive and significant effect on the quality of village financial reports.
THE INFLUENCE OF PERCEPTION, UNDERSTANDING OF INVESTMENT, AND TRAINING ON INTEREST IN INVESTING IN THE CAPITAL MARKET Mustoffa, Ardyan Firdausi; Kristiyanti, LMS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12638

Abstract

Investment is an important factor that influences a country's growth and economic development. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of Perception, understanding of investment, and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo, considering their status as active students for the 2020/2021 academic year at universities in Ponorogo, where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 4814 students. The sampling technique was determined using the Slovin formula. From the calculation, results obtained a sample of 98 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's Perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, it means that the better one's understanding of investment, the higher interest in investing in the capital market training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment, and training have a simultaneous (simultaneous) effect on investment interest. This means that better Perception, understanding of investment, and training, will increase one's interest in investing.” Keywords: Capital Market, Investment Interest, Perception, Investment Understanding, Capital Market Training.
Pengaruh Tingkat Keamanan, Kenyamanan dan Produk Wisata terhadap Sustainable Tourism di Ponorogo Wijianto, Wijianto; Ulfah, Ika Farida; Mustoffa, Ardyan Firdausi
Journal of Indonesian Tourism, Hospitality and Recreation Vol 7, No 2 (2024): Journal of Indonesian Tourism, Hospitality and Recreation (October)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jithor.v7i2.71828

Abstract

ABSTRACTPonorogo Regency has 21 sub-districts with a population of 949,320 people, and also has quite a lot of tourism potential. In 2022, there will be 312 tourist locations spread across 21 sub-districts. This tourism potential is certainly a potential that must be developed to encourage economic growth in the community. The aim of this research is to test and analyze the influence of the level of security, comfort and tourism products on sustainable tourism in Ponorogo. The population of this study were tourists visiting the Ponorogo area, with a sample size of 100 people. The analysis technique used in this research is multiple linear regression analysis with the help of SPSS software. These results prove that sustainable tourism in Ponorogo Regency is significantly influenced by the level of security, comfort and tourism products.ABSTRAKKabupaten Ponorogo memiliki 21 kecamatan dengan jumlah penduduk 949.320 jiwa, dan juga memiliki potensi pariwisata yang cukup banyak. Pada tahun 2022 nanti akan terdapat 312 lokasi wisata yang tersebar di 21 kecamatan. Potensi pariwisata tersebut tentunya menjadi potensi yang harus dikembangkan untuk mendorong pertumbuhan ekonomi masyarakat. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh tingkat keamanan, kenyamanan dan produk wisata terhadap pariwisata berkelanjutan di Ponorogo. Populasi penelitian ini adalah wisatawan yang berkunjung ke daerah Ponorogo, dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan software SPSS. Hasil tersebut membuktikan bahwa pariwisata berkelanjutan di Kabupaten Ponorogo dipengaruhi secara signifikan oleh tingkat keamanan, kenyamanan dan produk wisata.
Pendampingan Penyusunan Administrasi dan Laporan Keuangan Pada Amal Usaha Pendidikan Wilayah Kabupaten Madiun dan Magetan Mustoffa, Ardyan Firdausi; Ika Farida , Ulfah; Wijianto
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3015

Abstract

Amal Usaha Muhammadiyah (AUM) sektor pendidikan di Kabupaten Madiun dan Magetan menghadapi kendala dalam penyusunan administrasi dan laporan keuangan sekolah. Masalah utama berasal dari ketidaksesuaian latar belakang pendidikan staf keuangan yang tidak memiliki kompetensi di bidang Akuntansi. Akibatnya, laporan keuangan yang dihasilkan sangat sederhana dan tidak sesuai pada prinsip Akuntansi yang berlaku. Padahal, laporan tersebut sangat penting untuk disampaikan kepada para pemangku kepentingan sebagai bentuk pertanggungjawaban atas pengelolaan keuangan sekolah. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk mendampingi sekolah sekolah Muhammadiyah dalam menyusun pedoman pengelolaan keuangan yang transparan dan akuntabel. Metode yang digunakan melibatkan pengelola sekolah, LPPK dan Dosen Program Diklat Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Ponorogo (FE - UMPo) melalui tahap observasi awal, perumusan masalah, sosialisasi, pendampingan dan pelaporan. Pendampingan ini mencakup pemaparan siklus Akuntansi keuangan pada organisasi Nirlaba, termasuk pencatatan transaksi, pembuatan jurnal umum, posting ke buku besar, serta penyusunan laporan keuangan Neraca dan Laporan Realisasi Anggaran. Keberhasilan program ini diukur melalui peningkatan pemahaman staff keuangan, ketepatan waktu pelaporan, dan transparansi pengelolaan keuangan. Diharapkan, program ini dapat meningkatkan kualitas pengelolaan keuangan di sekolah sekolah muhammadiyah serta memberikan dampak positif dalam efisiensi dan akuntabilitas keuangan.
Co-Authors A.A. Ketut Agung Cahyawan W Andriyani, Lisa Ika Farida , Ulfah LMS Kristiyanti, LMS Ndari, Tri Wulan NURUL HIDAYAH Permata, Isnara Yuliya Titin Eka Ardiana, Titin Eka Ulfah, Ika Farida Wardani, Qholba Ainun Wijayanti, Iin Wijianto Wijianto Yuhana, Happy