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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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The Role of Accounting Information Systems as Business Strategy at Madiun City Halleina Rejeki Putri Hartono; Ridho Muarief; La Ode Abdullah; Nova Maulud Widodo; Yana Dwi Christanti; Yudha Nauval Prastyanika Putra
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.513

Abstract

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.
Analisis Penentuan Materialitas dan Risiko Audit Dalam Opini Audit di Masa Pandemi : Studi Kasus Pada HLB Hadori Sugiarto Adi & Rekan Cabang Madiun Nova, Priska; Rahmawati, Ulfa; Widodo, Nova Maulud
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2901

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana HLB Hadori Sugiarto Adi & Rekan Cabang Madiun dalam menentukan materialitas dan risiko audit pada audit PT XXXX tahun 2022. Dalam penelitian ini unit analisisnya yaitu PT XXXX. Penelitian ini menggunakan pendekatan kualitatif dan dijabarkan secara deskriptif. Metode pengumpulan data dalam penelitian ini melibatkan data sekunder yang berasal dari laporan keuangan auditee tahun 2022, WP (Working Paper) auditee tahun 2023, dan ATLAS auditee tahun 2023. Hasil dari penelitian ini menunjukkan bahwa auditor menetapkan tingkat materialitas 3% dari saldo laba sebelum pajak Rp15.944.886.379 sehingga overall materiality sebesar Rp478.346.591, margin 50% dari overall materiality sehingga performance materiality sebesar Rp239.173.296, dan margin 3% dari performance materiality untuk ambang batas nilai yang tidak dikoreksi sebesar Rp7.175.199. Didapatkan AR 3%, RoMM 70%, dan DR 4%, berarti auditor memerlukan perencanaan pengujian substantif melalui suatu tahapan untuk memperoleh risiko yang bisa diterima bahwa ada kemungkinan kegagalan sebesar 4% saat menemukan salah saji yang material.
PENGARUH SISTEM PENJUALAN E-COMMERCE, PENGGUNAAN SISTEM INFORMASI AKUNTANSI, DAN PERILAKU KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KOTA MADIUN Tunnisa, Dilla Ayu; Widodo, Nova Maulud; Rahayu, Nika Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2875

Abstract

The success of MSMEs in their business process can be seen from how good the financial performance of the business is. This study aims to analyze the influence of E-commerce Sales System, the Use of Financial Information Systems and Financial Behavior on Financial Performance in Micro, Small and Medium Enterprises (MSMEs) in Madiun City. This research method uses a quantitative method with primary data obtained through survey techniques. The sample from this study is MSME actors in Madiun City. The data analysis techniques used were multiple linear regression analysis, normality test, multicollinearity test, heteroscedasticity test, and t test. The tool used in this study is the Statistical Package for the Social Science (SPSS) Version 22 software. The results of this study show that the variables of the E-commerce sales system have a positive and significant effect on financial performance, the variables of the use of accounting information systems do not have a significant influence on financial performance, and the variables of financial behavior have a positive and significant influence on financial performance. The author suggests that MSMEs in Madiun City use an E-commerce sales system and good financial behavior so that it can help improve their financial performance.
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
Persepsi Manfaat dan Persepsi Resiko Terhadap Penggunaan Digital Payment dengan Trust Sebagai Variabel Mediasi Studi pada Desa Se Kabupaten Tegal Alfian, Mohammad; Widodo, Nova Maulud
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2306

Abstract

Interest in Using Digital Payments with Trust as Mediation. This type of research is descriptive with a quantitative approach and data collection techniques using a questionnaire. The population used is all village officials in Tegal Regency, the sampling technique is purposive sampling with the criteria of all village officials in Tegal Regency knowing operational transactions at Balaidesa. Partial Least Square (PLS) analysis method with SmartPLS version 3.0 by testing the values of Convergent Validity, Discriminant Validity, Composite Reliability, Bootstrapping. The results were (1) The perceived benefits have a positive and significant effect on the interest in using digital payments. (2) Perceived risk had a negative effect on interest in using digital payments. (3) Trust had a positive and significant effect on interest in using digital payments. (4) Trust succeeded in mediating the effect of some perceived benefits on interest in using digital payments. (5) Trust had succeeded in fully mediating risk perceptions of interest in using digital payments.
Pelatihan Penyusunan Laporan Keuangan Bagi Siswa Jurusan Akuntansi SMKN 2 Jiwan, Kabupaten Madiun Widodo, Nova Maulud; Subekti, Gemelthree Ardiatus; Rahmawati, Ulfa; Cahyaningdyah, Permatasari; Prasaja, Mukti; Kurniawati, Dhea Dwi
DEDIKASI PKM Vol. 5 No. 1 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v5i1.35815

Abstract

Mata pelajaran akuntansi masih merupakan salah satu mata pelajaran yang di sangat penting di SMK 2 Jiwan Kabupaten Madiun. Pengetahuan yang mendalam untuk pelajaran akuntansi ini banyak sekali manfaatnya dalam kehidupan sehari-hari. Dengan demikian, sangat diperlukan sekali adanya suatu tambahan yang diberikan kepada siswa SMK Jurusan Akuntansi mengenai pemahaman mata pelajaran Akuntasi, manfaat mempelajari akuntansi serta profesi dibidang akuntansi jika siswa melanjutkan ke jenjang perguruan tinggi. Adapun tujuan kegiatan adalah sebagai berikut: (1) Peserta diharapkan memahami proses Laporan Keuangan Perusahaan Manufaktur dan pencatatan akuntansi dasar dan adanya peningkatan pemahaman, (2) Peserta dapat memahami manfaat Akuntansi dalam kehidupan sehari-hari dan (3) Peserta mengetahui profesi akuntansi yang meliputi bidang yang sangat luas di dunia kerja sehingga menjadi inspirasi jika mereka melanjutkan ke perguruan tinggi. Metode yang digunakan dalam melaksanakan kegiatan, yaitu: Memberikan hand out untuk bahan bacaan bagi para peserta berkaitan dengan topik sosialisasi mengenai akuntansi pada perusahaan. Melakukan sosialisasi/ceramah bidang akuntansi, dan diskusi. Hal ini relevan dengan output yang diharapkan bagi siswa dan siswi Sekolah Kejuruan yangmana materi yang disampaikan berfokus pada praktek dan kerja lapangan pada industri. Oleh karena itu, tim pengabdian masyarakat ini akan memberikan masukan atau input yang baru berkenaan dengan bidang Akuntansi yang berkaitan dengan kegiatan sehari-hari sehingga diharapkan mempermudah aktivitas.
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