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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan AKUNTANSI DEWANTARA Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal EVALUASI TIJAB (The International Journal of Applied Business) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Abdimas Mahakam Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Studi Kasus Inovasi Ekonomi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) RATIO: Reviu Akuntansi Kontemporer Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi Keuangan dan Bisnis Return : Study of Management, Economic and Bussines Jurnal Terapan Ekonomi dan Bisnis (JTEB) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia
Tri Wahyu Oktavendi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Evaluasi Tata Kelola Aset Tetap Bumdes X Di Kabupaten Pasuruan Mochamad Agung Setyabudi; Oktavendi, Tri Wahyu; Wicaksono, Agung Prasetyo Nugroho
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 21 No. 3 (2023): Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Ilmiah (LP3M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/qodiri.2024.21.3.1200-1212

Abstract

The main problem of this research is that at the BUMDES X there are findings in the financial statements of BOMDES especially in the section of the financial position report not included the fair value of assets and the data of the value of fixed assets still using the nominal price of acquisition. This research uses a descriptive qualitative method approach, with data collection techniques: such as observation, data collection, processing, calculation, and analysis of various data. The results of this study show that: 1) The result of the calculation of assets remains bumdes does not need to be revalued, because all assets remain bumdes are still depreciated in the economic life calculation (still have residual book value) and only depression calculation each month with the linear method, 2) the book value on assets stays bumdes still there is a book value that can be included in the financial report especially the balance sheet, 3) in the administration of asset stays Bumdes still no pernumeration on the asset bumdes that adheres to the unit guidelines codification assets of the village according to the Directorate-General Building of the Government of the Village, Directorate of Financial Facilitations and Assets of Government of Village Year 2017
Risk management committee and firm performance: The moderating effect of political connection Afrizal, Faris; Oktavendi, Tri Wahyu; Irawan, Dwi
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20082

Abstract

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of political connection to risk committee and firm performance relationship.Design/Methodology/Approach: The method used in this research uses a quantitative approach. The data used is financial companies registered on the Indonesian Stock Exchange (IDX) in the 2019 – 2021 period. The data used and meets the criteria is 129 data.Research findings: The research results show that the size of the risk management committee has an influence on firm performance. The large number of risk management committee members helps companies assess potential risks early. Political connections weaken the relationship between the risk management committee and firm performance. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of political connections which provide a weakening effect compared to previous studies. Practitioner/Policy implications: For practitioners and companies, they can consider it in decision making before having a board of directors join politicsResearch limitations/Implications: Limitation of this research is research scope just in financial sector and only risk committee size used in this research.
ASSISTANCE FOR THE PREPARATION OF THE PETUNGSEWU BUMDES REVIVAL STRATEGY Oktavendi, Tri Wahyu; Widyastuti, Aviani
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2023): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i2.1611

Abstract

This service aims to assist BUMDes so they can find out village potential that can be developed. The mentoring method is carried out starting from the FGD to collect various inputs and evaluations on the BUMDes DAU. After that, a field survey was assisted by the Student PMM Team to find out the real condition of BUMDes. Finally, mentoring is carried out to solve all existing problems. The results of this service are several strategies that can be offered to improve the management of BUM Desa Petungsewu, including that BUM Desa needs to develop strategic partnerships in the form of BUMDes cooperation between villages or cooperation with the private sector. Therefore, the Matching Fund Program will be very helpful for the success of this strategy.
Pelaporan Keuangan Berbasis Excel untuk Meningkatkan Kualitas Informasi Keuangan SMP Muhammadiyah 1 Kota Malang Amalia, Firda Ayu; Oktavendi, Tri Wahyu; Nur, Thoufan
Jurnal Terapan Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v4i1.9019

Abstract

Sebuah organisasi dapat menunjukkan akuntabilitas dan transparansinya melalui laporan keuangan yang disajaikan. Prinsip-prinsip akuntansi yang diterima umum seharusnya diimpelemtasikan pada proses pelaporan keuangan. Hal ini dimasudkan agar pengguna laporan keuangan dapat secara mudah menemukan informasi keuangan yang mereka butuhkan. Namun faktanya, penerapan prinsipprinsip akuntansi ini belum diimplementasikan pada semua organisasi. Dengan kata lain, kualitas laporan keuangan yang disajikan belum maksimal. Program pengabdian terkait pelaporan keuangan berbasis excel didasarkan dari permintaan mitra kepada tim pengabdi. Muhasa sebagai mitra mengeluhkan bahwa proses pelaporan keuangan masih bersifat manual dan memiliki beberapa kelemhan. Diantaranya adalah proses pelaporan keuangan belum terintegrasi, sering terdapat salah input yang dikarenakan kode akun yang belum terstandar dan tidak terdapat pengendalian atau koreksi ketika terjadi salah ketik angka maupun nama akun. Berdasarkan hasil analisa awal, tim pengabdi bersama mitra bersepakat untuk menyelsaikan permsalahan rendahnya kualitas pelaporan keuangan melalui beberapa tahap. Tahap pertama yaitu melakukan survei awal untuk mengidentifkasi permasalahan dan menemukan solusi bersama mitra. Tahap selanjutnya adalah pendampingan dengan melakukan praktik langsung terhadap program excel untuk proses pelaporan keuangan.Kata kunci: Pelaporan Keuangan, Kualitas Informasi, Laporan Keuangan, SMP Muhammadiyah.
Pendampingan Inventarisasi Aset Sekolah Dasar Muhammadiyah 6 Malang Oktavendi, Tri Wahyu; Amalia, Firda Ayu; A., Ach. Syaiful Hidayat
Jurnal Terapan Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v5i1.11199

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan pendampingan dalam proses inventarisasi aset di SD Muhammadiyah 6 Kota Malang. Inventarisasi aset merupakan langkah penting dalam manajemen sekolah untuk memastikan semua aset tercatat dengan baik dan dapat dikelola secara optimal. Metode yang digunakan dalam kegiatan ini meliputi sosialisasi tentang pentingnya inventarisasi aset, pelatihan penggunaan aplikasi inventarisasi, dan pendampingan langsung dalam proses pencatatan aset. Hasil dari kegiatan ini dapat meningkatkan akurasi data aset sekolah, memudahkan proses pelaporan, dan mendukung pengelolaan aset yang lebih efektif. Dengan demikian, SD Muhammadiyah 6 Kota Malang dapat mengoptimalkan penggunaan aset sekolah untuk menunjang kegiatan belajar mengajar dan operasional sekolah secara keseluruhan.
Sharia Pay Later Innovation in the Eyes of Generation Z: Does Brand Awareness Mediate the Effect of Sharia Religiosity and Financial Literacy on Trust? Mawardi, Fahmi Dwi; Oktavendi, Tri Wahyu; Zakaria, Azfahanee
TIJAB (The International Journal of Applied Business) Vol. 9 No. 2 (2025): NOVEMBER 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I2.2025.48592

Abstract

Background: Sharia Pay Later innovation is a special attraction in the development of the Sharia Fintech world. Generation Z, with unique characteristics and becoming the majority of the population in the future, will certainly respond differently to the Sharia Pay Later Innovation. Objective: This study aims to prove the Z Generation trust model on sharia pay later innovation associated with religiosity, sharia financial literacy, and the mediation role of brand awareness. Method: This study was designed using a quantitative-explanatory approach. A Structural Equation Model (SEM) analysis was used to test the model defined in this study. Results: In the research results, when researchers provide mediating factors using brand awareness, they have not found significant results on the influence of religiosity and trust. This is caused by Generation Z's religiosity factor, which is still not strong enough to influence individual trust. When using the Islamic financial literacy factor on Generation Z Trust through Brand Awareness, it is proven to be able to influence positively and significantly. Conclusion: Generation Z's religiosity cannot build trust in Sharia Pay Later Innovations. Generation Z tends to see the Brand from the Sharia Pay Later to be able to trust their new product. In essence, individual Islamic financial literacy increases brand awareness and creates a sense of trust or not to using the Sharia Pay Later Innovation by Generation Z. Keywords: Generation Z; Trust; Innovation; Sharia Pay Later; Islamic Financial Technology
Analysis of Social Return on Investment (SROI) in Corporate Social Responsibility (CSR) of BPKH x BMM through the present value approach to the Free Cataract Surgery Program for 100 West Java residents in 2023 Karmila Eka Putri; Tri Wahyu Oktavendi
Return : Study of Management, Economic and Bussines Vol. 3 No. 12 (2024): Return: Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i12.310

Abstract

The high rate of blindness due to cataracts in Indonesia, especially in West Java, has prompted the Hajj Financial Management Agency (BPKH) in collaboration with Baitulmaal Muamalat (BMM) to carry out a free cataract surgery program for 100 West Java residents in 2023. This study aims to analyze the effectiveness of the program through the Social Return on Investment (SROI) approach that considers social, economic, and environmental impacts. The qualitative approach was used to analyze the social impact of the Free Cataract Surgery program in more detail, while the descriptive quantitative approach was used to measure social return on investment (SROI) and analyze the results of social impact calculations. The results of the analysis show a SROI ratio of 2.08, which means that every Rp1.00 invested generates social benefits worth Rp2.08. This program not only has a positive impact in the form of improving community health and productivity, but also economic benefits for stakeholders such as clinics, MSMEs, and medical personnel. The results of the study provide an overview of the evaluation that can be used to improve the sustainability of similar programs in the future.
PENGARUH E-COMMERCE, DIGITAL MARKETING, KUALITAS PRODUK DAN PELAYANAN, DAN CUSTOMER RELATIONSHIP MARKETING TERHADAP TINGKAT PENJUALAN Prihatini, Dita; Windijarto, Windijarto; Oktavendi, Tri Wahyu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/spe03h75

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce, digital marketing, kualitas produk, kualitas pelayanan dan customer relationship marketing terhadap tingkat penjualan. Populasi yang digunakan yaitu pemilik usaha bidang usaha kuliner yang memanfaatkan e-commerce dan digital marketing untuk penjualan. Pendekatan yang digunakan yaitu pendekatan kuantitatif dengan kuesioner sebagai teknik pengumpulan data. Analisis data menggunakan metode Partial Least Square dengan software SmartPLS 3.0. Hasil penelitian ini menunjukkan e-commerce, digital marketing, kualitas produk dan pelayanan berpengaruh terhadap tingkat penjualan. Namun customer relationship marketing tidak berpengaruh signifikan terhadap tingkat penjualan.
TRANSFORMASI LAYANAN TPS 3R GADING LESTARI DENGAN INTEGRASI FINTECH PAYMENT DAN SISTEM INFORMASI MANAJEMEN Affan, Muhammad Wildan; Oktavendi, Tri Wahyu; Mu'ammal, Immanuel
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
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.v10i01.42294

Abstract

Tujuan dari kegiatan pengabdian ini adalah meningkatkan kualitas tata kelola sampah di TPS 3R Gading Lestari melalui integrasi sistem pembayaran digital berbasis fintech dengan Sistem Informasi Manajemen (SIM). Permasalahan utama yang dihadapi mitra adalah sistem pembayaran retribusi manual yang rawan kesalahan, lambat, dan tidak transparan, sehingga menyulitkan monitoring serta menurunkan tingkat kepatuhan masyarakat dalam pembayaran retribusi. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) yang melibatkan mitra secara aktif dalam setiap tahapan program. Proses dilaksanakan melalui identifikasi kebutuhan, perencanaan, sosialisasi, penerapan teknologi, pelatihan, serta pendampingan penggunaan aplikasi “Sampahku App” yang terintegrasi dengan fintech payment. Monitoring dan evaluasi mencakup pengecekan teknis, evaluasi kinerja sistem, serta identifikasi kendala yang mungkin terjadi selama penggunaan untuk memastikan efektivitas serta keberlanjutan implementasi sistem. Hasil kegiatan menunjukkan bahwa penggunaan Sampahku App mampu meningkatkan efisiensi pencatatan, akurasi laporan keuangan, serta transparansi pembayaran retribusi. Pengelola TPS 3R lebih mudah melakukan monitoring tunggakan, sementara mitra binaan merasakan kemudahan dan kejelasan bukti transaksi digital. Respon peserta pelatihan juga positif, meski diperlukan pendampingan lebih lanjut bagi kelompok usia lanjut yang masih memiliki keterbatasan literasi digital. Originalitas/Value dari pengabdian ini terletak pada penerapan model transformasi digital pengelolaan sampah berbasis fintech payment yang tidak hanya berfungsi sebagai solusi teknis administrasi, tetapi juga sebagai sarana membangun kepercayaan, meningkatkan partisipasi masyarakat, dan mendukung tercapainya SDGs 3 (Kehidupan Sehat dan Sejahtera) serta SDGs 11 (Kota dan Permukiman Berkelanjutan). Inovasi ini berpotensi direplikasi pada TPS 3R lain sebagai model tata kelola sampah digital yang adaptif, inklusif, dan berkelanjutan.
Co-Authors A., Ach. Syaiful Hidayat Achmad Syaiful Hidayat Anwar Adi Prasetyo Ahmad Juanda Aviani Widyastuti Dewi Anggun Pangestu Dhaniel Syam Driana Leniwati Dwi Irawan Fahmi Dwi Mawardi Faris Afrizal Firda Ayu Amalia Herlyanto, Fredy Dwi Ihyaul Ulum Ike Arisanti Immanuel Mua'ammal Ira Mustika Karmila Eka Putri Krismaya, Sinta Lilik Purwanti Masiyah Kholmi Merlina Maulida Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mu'ammal, Immanuel Muhammad Fahminuddin Rosyid Muhammad Wildan Affan Nur, Thoufan Prihatini, Dita Rizki Febriani Rosyid, Muhammad Fahminuddin Setu Setyawan Sri Wahjuni Latifah Suheny Anugrah Bijaksani Bugis Uswatun Hasanah Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Zakaria, Azfahanee