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Analysis of Behavior and Meaning of Ojek Driver Operational Costs in Calculation of Net Income Through Ethnometodological Study Vaisal Amir; Hedi Pandowo; Yana Christanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.292

Abstract

Behavioral accounting study is a study that looks at the unity between accounting actors and the accounting system itself, so that in this behavioral accounting study, humans and accounting systems are recognized for their existence in the organizational dimension. In this study, researchers want to see the cost behavior of motorcycle taxi drivers (both online and base) in carrying out financial management to support their operational activities. Another objective of this research is to see how the motorcycle taxi driver community interprets costs. Thus, the focus of this research is all costs included in self-budgeting (self-budgeting) delivery service business activities. This study uses a non-positivistic qualitative research paradigm using ethnomethodological analysis tools. The data used in this study are all primary data obtained through in-depth interviews and direct observation. The results of this study indicate that most of the ojek drivers do not control their operational costs based on the cost principle, but rather based on their physical needs. This shows that self-interest is the biggest determinant in achieving organizational goals (in this case the household). In addition, there are inconsistencies in treating expense as cost. Most of the ojek drivers realize that the expenses they use for their personal interests will affect their family income, this shows that the expenses for their personal interests are recognized as operational costs.
Rancang Bangun Sistem Informasi untuk Menunjang Penyusunan Laporan Keuangan pada Farm Layer Raja Telur hedi pandowo
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2018): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v7i2.8

Abstract

Post amnesty tax that has been rolled out by the government encourages some business people to compile tax reports in bookkeeping. Farm layer is an industry that is engaged in the production of eggs, is one of the business people with the requirements of reporting tax books. The important thing in the presentation of financial statements to support tax reporting is the availability of adequate human resources and the ability to process data quickly and accurately. In general, business people in the field of farm layer data processing process only on recording data recording and only contains recapitulation of population growth costs. Of course this has not been sufficient for the purposes of preparing financial statements.These problems can be solved by creating a computer application program that functions to accommodate all the activities in the farm layer company. With this computer application program, it is expected that all data management from beginning to end is recorded in detail and is able to produce financial reports quickly and accurately. Keywords: Farm Layer, Recording, Financial Reports, Computer Application Programs
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM dan Pelaporan Pajak pada Langgeng Bakery 99 Kabupaten Magetan hedi pandowo
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 9 No. 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.55

Abstract

 Abstract— The purpose of this research is to assist Langgeng Bakery 99 in preparing financial statements for 2018 and 2019 in accordance with the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) intended as a reference in preparing financial statements for MSMEs and provide information about filling the Annual Tax Return. The preparation of financial statements based on SAK EMKM will present three financial statements, namely the income statement, statement of financial position, and notes to the financial statements. Source of data used in this research are primary data and secondary data. The type of data used is quantitative data and qualitative data. Data collection is done by interview, observation, documentation study, and data triangulation. The results of this research are financial statements based on SAK EMKM, including: comparative income statement which shows the net profit after tax of Langgeng Bakery 99 in 2018 is  Rp220,471,627 and in 2019 is Rp306,977,942, a comparative statement of financial position that presents total assets in 2018 and total liabilities and equity equal to Rp1,270,885,794 and for 2019 of Rp1,493,196,958, as well as notes to the financial statements and annual tax return of Langgeng Bakery 99 tax year 2019. The researcher suggests that Langgeng Bakery 99 will continue to compile financial statements based on SAK EMKM in accordance with what has been made by researchers to make it easier for companies in tax reporting and business development. Keywords—: UMKM,  Financial Statement, SAK EMKM,  Annual Personal Income Taxpayers Tax Return (Form 1770).
Kepatuhan Lembaga Amil Zakat Sebagai Bentuk Pertanggungjawaban Keuangan Dari Aspek Akuntansi Ahmad Kudhori; Hedi Pandowo
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 9 No. 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.63

Abstract

Abstract— This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amil zakat institutions that have zakat distribution in Madiun Raya and are members of the Madiun Raya Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Collecting data using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial staff of the amil zakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources within the institution can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors. Keywords—: Amil Zakat Institution; Accounting; Financial statements; PSAK 109.
Penggunaan Excel Spreadsheet untuk Penyusunan Laporan Keuagan UMKM Paguyuban Peternak Ayam Banjarejo Magetan Qimyatussa'adah; Hedi Pandowo; Hamim Tohari; Yana Dwi Chritanti; Yopie Diondy Kurniawan
JURNAL DAYA-MAS Vol. 6 No. 2 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.64

Abstract

Paguyuban Peternak Ayam Banjarejo as a community service partner faces several problems, such as the lack of resources to prepare financial reports that are in accordance with Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSME); the lack of sufficient skills to start systematic financial records using a computer; and the lack of information about the regulations relating to the preparation of financial reports and tax. Therefore, this community service activity is carried out to provide alternative solutions in overcoming obstacles faced by partners. In addition, this activity introduces the use of the simplest technology, like Excel Spreadsheet in preparing financial reports. This community service activity is expected to be an initiation for Partners to apply more sophisticated technology in preparing their financial reports in the future.
Peningkatan Literasi Keuangan Melalui Pengelolaan Keuangan Keluarga Chanif Kurniasari; Hedi Pandowo
Humanism: Journal of Community Empowerment (HJCE) Vol 3, No 3 (2021)
Publisher : Humanism: Journal of Community Empowerment (HJCE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32504/hjce.v3i3.461

Abstract

Kesehatan keluarga secara tidak langsung dipengaruhi oleh kesehatan finasial atau keuangan. Keuangan merupakan kebutuhan yang sangat penting dalam menjalankan proses kehidupan sehari-hari. Adanya masalah keuangan dalam keluarga dapat meninmbulkan konflik dan mengganggu kenyaman suasana rumah. Adanya edukasi tentang literasi keuangan keluarga memiliki tujuan untuk memperbaiki dan meningkatkan kemampuan dalam pengelolaan keluarga. Kegiatan pengabdian kepada masyarakat yang dilakukan dengan tema peningkatan literasi keuangan melalui pengelolaan keuangan keluarga, dengan jumlah peserta sebanyak 53 orang. kegiatan ini dilakukan di wilayah Wonokromo Pleret Bantul pada 30 Oktober 2021. Kegiatan yang dilakukan menggunakan metode penyuluhan dan latihan menyusun arus kas keluarga sesuai dengan nasihat dalam agama Islam tentang kepemilikan harta. Metode pretest dan posttest digunakan untuk mengevaluasi pengetahuan dari materi yang disampaikan. Hasil menunjukkan ada peningkatan pengetahuan tentang pengelolaan keuangan keluarga, yang awalnya mayoritas dari sebanyak 62,3% pada kategori pengetahuan cukup menjadi 94,34% keluarga dengan pengetahuan baik. Adanya peningkatan pengetahuan ini menunjukkan keberhasilan dan keefektifan metode penyuluhan untuk membantu meningkatkan pengetahuan keluarga tentang pengelolaan keluarga.
Blue Print Website Application as a medium for transparency of Islamic Boarding School Activities at Subulul Huda Islamic Boarding School Hedi Pandowo; Chanif Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.418

Abstract

At this time information transparency has become a necessity for education providers, both formal and informal. It is important to provide information to related parties, especially activities carried out by education providers so that the information becomes clearer and avoids biased information. Subulul Huda Islamic Boarding School is one of the Islamic boarding schools in Madiun Regency which provides both formal and non-formal education. Transparency is important for the organizers of Islamic boarding schools as a medium to publish all their activities so that the public obtains valid information and gives trust to the community and other related parties. One of the media used to publicize the activities of Islamic boarding schools is a website. Subulul Huda Islamic Boarding School does not yet have a website, so there is no media to publish all of its activities to the wider public. Therefore, it is necessary to conduct training and assistance in implementing website applications to support the benefits for the Subulul Huda Islamic boarding school. The method used in making this website application uses the codeigniter framework, and boostrap version 4.0 with PHP and Mysql languages. The research uses data collection techniques with interview and documentation methods, as well as the design model used in making this application, namely the waterfall and object-oriented approach. The results of this study are in the form of a website application blueprint.
Implementasi aplikasi order penjualan online berbasis android pada UMKM Surya Jenangan di desa Jenangan Kecamatan Jenangan Kabupaten Ponorogo Chanif Sari; Hedi Pandowo
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i2.390

Abstract

Salah satu sektor yang sangat terpukul oleh pandemi Covid-19 adalah Usaha Mikro, Kecil, dan Menengah (UMKM), yang juga menyumbang turunnya perekonomian nasional. Hal ini bisa dipahami karena UMKM mempunyai kontribusi yang sangat besar dalam perekonomian nasional. Kementerian Koperasi dan UKM mencatat hingga Februari 2022 sudah 17,25 juta pelaku UMKM yang terhubung ke dalam ekosistem digital. Sedangkan menurut data dari Kompas.com pengguna internet di Indonesia pada awal 2022 ini dilaporkan mencapai 210 juta jiwa. Dari jumlah ini, mayoritas pengguna mengakses internet lewat ponsel untuk membuka media sosial. Oleh karena itu penting sebagai pelaku bisnis untuk menggunakan tools berupa aplikasi online berbasis android salah satunya untuk digunakan sebagai media transaksi bisnisnya. UMKM surya jenangan merupakan salah satu pelaku bisnis dibidang perdagangan barang-barang kelontong yang masih menggunakan cara bisnis konvensional yaitu transaksi yang mensyaratkan antara penjual dan pembeli harus bertemu secara fisik untuk melakukan transaksi jual beli. Tujuan dari kegiatan pengabdian masyarakat ini adalah memberikan pelatihan dan implementasi menggunakan aplikasi berbasis android untuk meningkatkan omzet penjualan
Pelatihan Penjualan Secara Online Usaha Getuk di Kelurahan Wajah Kecamatan Ngrambe Kabupaten Ngawi Hedi Pandowo; Qimayussa'adah; Sugiharto
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i2.473

Abstract

Pertumbuhan ekonomi di Indonesia dapat bertumbuh kembang berasal dari dana APBN dan usaha kecil menengah yang dilakukan oleh masyarakat Indonesia. Sumber lain mengatakan bahwa tanpa bantuan APBN kegiatan perekonomian di Indonesia dapat tumbuh sebesar 4 % dari perputaran kegiatan usaha yang dilakukan oleh masyarakat Indonesia. Melihat data tersebut peran masyarakat yang signifikan terhadap pertumbuhan ekonomi di Indonesia. Mengingat pentingnya peran masyarakat dalam menupang pertumbuhan ekonomi di Indonesia, maka semua kegiatan ekonomi masyarakat harus ada bimbingan dan pelatihan, karena perekonomian yang dilakukan masyarakat masih banyak berjalan apa adanya dan belum ada perencanaan yang jelas untuk mencapai kemajuan bisnisnya. Penulis selaku kaum akademis yang mempunyai keahlian dalam ilmu tertentu harus membantu masyarakat khususnya lewat kegiatan pengabdian masyarakat dalam hal meningkatkan usaha/ bisnis masyarakat agar dikelola secara profesional dan mencapai tujuan bisnis yang menunjang perekonomian Indonesia. Tujuan pengabdian masyarakat ini adalah membimbing dan melatih masyarakat usaha kecil menengah kelompok usaha getuk di Kelurahan Wajah Kecamatan Ngrambe Kabupaten Ngawi. Pemasaran sebelumnya dilakukan secara tradisional kemudian dilatih penjualan secara online untuk meningkatkan omset penjualan serta produknya dikenal masyarakat lebih luas.
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.