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All Journal Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) The Indonesian Journal of Accounting Research Jurnal Pajak dan Keuangan Negara (PKN) Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi DEDIKASI PKM Bulletin of Community Engagement Aptekmas : Jurnal Pengabdian Kepada Masyarakat E-Jurnal Akuntansi TSM Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER Journal of Modern Islamic Studies and Civilization PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING International Journal of Economics, Management and Accounting
Widodo, Nova Maulud
Politeknik Negeri Madiun
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IMPLEMENTASI APLIKASI WEBSITE UNTUK MENDUKUNG TRANSPARANSI KEGIATAN PESANTREN DI PONDOK PESANTREN SUBULUL HUDA KEMBANG SAWIT MADIUN Hedi Pandowo; Vaisal Amir; Dian Kusumaningrum; Nova Maulud Widodo; Sugiharto
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.5125

Abstract

Pada masa sekarang ini transparansi informasi sudah merupakan sebuah kebutuhan bagi penyelenggara pendidikan baik yang bersifat formal maupun informal. Hal ini penting untuk memberikan informasi kepada pihak-pihak yang terkait terutama kegiatan yang dilakukan pada penyelenggara pendidikan sehingga informasi tersebut menjadi lebih jelas dan terhindar dari informasi yang bias. Pondok Pesantren Subulul Huda merupakan salah satu pondok pesantren yang ada di kabupaten madiun yang menyelenggarakan pendidikan baik formal maupun non formal. Transparansi merupakan hal penting bagi penyelenggara pondok pesantren sebagai media untuk mempublikasikan seluruh aktifitas kegiatannya sehingga masyarakat memperoleh informasi yang valid serta memberikan kepercayaan kepada masyarakat dan pihak-pihak terkait lainnya. Salah satu media yang digunakan untuk mempublikasikan kegiatan pondok pesantren adalah website. Pondok Pesantren Subulul Huda belum memiliki website sehingga belum ada media untuk mempublikasikan seluruh kegiatannya pada masyarakat umum yang lebih luas jangkau-annya. Oleh karena itu perlu dilakukan pelatihan dan pendampingan dalam mengimple-mentasikan aplikasi website untuk mendukung kebermanfaatan bagi pihak pondok pe-santren subulul huda.
Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Nova Maulud Widodo; Ari Kuncara Widagdo
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.621 KB) | DOI: 10.33319/jamer.v1i1.14

Abstract

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on  the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.
AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI VOKASI NOVA MAULUD WIDODO; AHMAD KUDHORI; VAISAL AMIR
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.477

Abstract

RECEIVABLE ACCOUNTING TREATMENT BASED ON GOVERNMENT ACCOUNTING STANDARDS ON THE LOCAL GOVERNMENT FINANCIAL REPORT OF NGANJUK REGENCY Ahmad Kudhori; Hamim Tohar; Nova Maulud Widodo
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2843

Abstract

This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Nganjuk Regency, having its address at Jalan Basuki Rachmad Number 1 Nganjuk. The purpose of this study was to determine the analysis of accounts receivable and the application of financial statements to BPKAD based on Government Accounting Standards. Data collection techniques are carried out by means of observation and interviews, to collect information in the form of government financial reports that have been audited by the Financial Supervisory Agency to be analyzed according to Accounting Standards for Accounts Receivable Number 6 concerning Accounting for Receivables accompanied by supporting evidence, namely documentation. The issuance of Government Regulation No. 71 of 2010 has brought significant changes in government financial reporting. These changes are set forth in the accounting policies and accounting systems that form the basis before being implemented in the presentation of financial statements. Changes in the accounting basis to the accrual basis must be carried out no later than 2016. The results of research at the Regional Financial and Asset Management Agency of Nganjuk Regency have applied the Accrual-Based Government Accounting Standards in 2015 for the preparation of financial statements consisting of: Budget Realization Report, Report on Changes in Budget Balance, Balance Sheet, Operational Report, Report on Changes in Equity, and Statement of Cash Flows. Total current assets in 2020 experienced a large increase of Rp4.032.915.127,53 obtained from the total current assets in 2020 of Rp445.230.242.894,16 minus the total current assets in 2019 of Rp441.197.327.766,63.
INTERNAL SUPERVISORY UNIT VOCATIONAL HIGHER EDUCATION SUPERVISION AREA OF INSPECTORATE KEMDIKBUDRISTEK Nova Maulud Widodo; Ahmad Kudhori; Vaisal Amir
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2848

Abstract

Changes organization of the KEMDIKBUDRISTEK made Polytechnic Colleges under the organization of the Director General Vocational Studies. Vocational universities were initially in the supervisory area of ​​inspector 1, now in 2022 the Vocational College is in the supervisory area ​​inspector 4. This change has also affected the communication of the internal supervisory unit at the Polytechnic with the Inspectorate General. The implementation of supervision for institutions in their business processes is the focus of the internal supervisory unit. All stakeholders are expected to be able to complete their work, even the demands for the implementation of MBKM become a challenge for the polytechnic. In the implementation of this supervision, there are adjustments to the current pandemic conditions. This study aims to determine the impact of the internal supervisory unit in vocational colleges in the area of ​​inspector supervision 4. Researchers in conducting the analysis used qualitative methods with primary and secondary data sources, while the type of data used was qualitative. Data collection methods are interviews and documentation. Furthermore, the results of data analysis were then validated for drawing conclusions. The results showed that with the return of the supervisory area of ​​vocational higher education to area 4, coordination with other universities was getting better. This result makes SPI supervision more optimal.
STRATEGI PENINGKATAN OMZET PENJUALAN PADA UMKM KOTA MADIUN MENGGUNAKAN PENERAPAN YOUTUBE SEBAGAI MEDIA DALAM KOMUNIKASI MASSA Hedi Pandowo; Hamim Tohari; Dian Kusumaningrum; Nova Maulud Widodo; Sugiharto
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

Mass communication is defined as all forms of communication that convey information openly through technical dissemination media indirectly and use one-way communication methods aimed at the public. Communicants in mass communication are also anonymous and heterogeneous. With today's technological developments, old media such as books, magazines, newspapers and radio do not mean they will be abandoned and forgotten and replaced with new media. Rather, the old media is processed and adapted into new media by applying digitization technology. The emergence of new media today has made the name Youtube a major concern in the eyes of the public. Even since the presence of Youtube as a new media, not a few television users and viewers have turned to Youtube. This new media is more easily accessible and accessible to the public. I support the media for introducing products to the public. With the recognition of products by the public through YouTube media, it will increase public interest in the product and will further increase sales turnover
Financial Statement Analysis in the Technology Sub-Sector Companies Listed on the Indonesian Stock Exchange Halleina Rejeki Putri Hartono; Ulfa Rahmawati; Permatasari Cahyaningdyah; Nova Maulud Widodo; Diah Sulis Setyawati
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6359

Abstract

This research aims to determine the performance of financial reports based on financial ratio analysis for technology sub-sector companies listed on the Indonesia Stock Exchange. The financial reports used are for the last five years. The method used is descriptive analysis. The financial ratios used are the liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The results of this research show that there are companies in this industry that have had thin profitability for several years. Another thing shows that companies in this industry depend on debt, but there has been an improvement in company liquidity as well.
Development of the Halal Industry in Indonesia: Opportunities and Challenges after the Covid-19 Pandemic Christanti, Yana Dwi; Widodo, Nova Maulud; Daroji, Choirul
Journal of Modern Islamic Studies and Civilization Том 1 № 03 (2023): Journal of Modern Islamic Studies and Civilization
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jmisc.v1i03.194

Abstract

The halal industry in Indonesia after Covid 19 has experienced growth, with Indonesia's population of 229.6 million in 2020, it has not been able to make Indonesia a supplier country for the needs of halal commodities in the world, there are many challenges that deserve joint attention to make Indonesia the center of the world's halal industry as targeted by the government in 2024 there will be two challenges in general, namely external challenges and domestic internal challenges, while opportunities for the halal industry in Indonesia are in the halal food sector, Islamic finance, halal tourism and Modest fashion. For this reason, this study aims to look at the Development of the Halal Industry in Indonesia regarding Opportunities and Challenges in the Post-Covid-19 Pandemic. This study uses a literature study, a descriptive approach, data and information collected from various literature from secondary data. Through this research, the authors hope to contribute to a portrait of the halal industry in post-pandemic Indonesia, so that they can see opportunities for development.
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Pelatihan Penggunaan Aplikasi E-RT Berbasis Web pada Rukun Tetangga 006 Perumahan Citra Puri Permata Babadan Ponorogo Hedi Pandowo; Hamim Tohari; Dian Kusumaningrum; Nova Maulud Widodo; Qimyatussa’adah; Sugiharto
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1617

Abstract

The purpose of community service that we carry out is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with information developments and manage information. The purpose of our community service is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with the development of information and financial management of RT. With the existence of this service application, it is hoped that it can overcome the process time of making letters of introduction and collecting data for residents, both permanent residents and contract residents. The E-RT application is expected to receive full attention from the government and related parties, the existence of standard service standards and infrastructure that meet, the inhibiting factors are public interest, lack of internal support, and lack of infrastructure maintenance, there must be more active information needed, but not just socialization, and training to the public to operate online and transparent funding accountability. A computerized system is needed to facilitate a service and provide information in carrying out a community service process. One of the service activities that is always carried out every day is the service of making all forms of Certificates, Notification Letters intended for residents containing Appeals/information, data collection of underprivileged residents and health information of residents in the Rukun Tetangga area for the current condition is still carried out manually. Manual data processing is not a wrong thing, but it is less effective for processing and calculating large amounts of data, and this can result in data loss. These unwanted mistakes will be very detrimental to the development of citizen data collection
Co-Authors Abdullah, La Ode Ahmad Kudhori Amir, Vaisal Ari Kuncara Widagdo Cahyaningdyah, Permatasari Christanti, Yana Dwi Daroji, Choirul Dewi Kirowari Diah Sulis Setyawati Dian Kusumaningrum Dian Kusumaningrum Doddy Setiawan Fikria, Ainun Halleina Rejeki Putri Hartono Halleina Rejeki Putri Hartono Hamim Tohar Hamim Tohari Kirowari, Dewi Kirowati, Dewi Kurniawati, Dhea Dwi La Ode Abdullah Mohammad Alfian Nova, Priska Pandowo, Hedi Permatasari Cahyaningdyah Prasaja, Mukti - Prihadyatama, Ardila Qimyatussa’adah Rahayu, Nika Esti Rahmawati, Ulfa Ridho Muarief Subekti, Gemelthree Ardiatus Sugiharto Sugiharto Suhasto, RB. Iwan Noor Sundaru Guntur Wibowo Trisna Ayu Oktavia Tunnisa, Dilla Ayu Wahyu Widodo Wibowo, Sundaru Guntur Widagdo, Ari Kuncara Yana Dwi Christanti Yudha Nauval Prastyanika Putra