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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Abdimas Indonesian Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Magdalena, Marlina
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PRAKTIK PENYUSUNAN LAPORAN KEUANGAN DAERAH Putri, Aliftifa Varizka; Lutfillah, Novrida Qudsi; Magdalena, Marlina
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.737 KB) | DOI: 10.33795/jraam.v4i2.003

Abstract

AbstractThe aim of this study was to determine the practice of preparing regional financial statements and its obstacles. This study employed a qualitative design. The analysis method used was data triangulation by reducing, presenting, and verifying data. The results of the study showed that BPKA prepared financial statements according to PP 71/2010 using SIMDA in its preparation. In practice, the preparation of financial statements encountered obstacles by human resources namely confusion in recording transaction due the policy changes. Moreover,the delay of data submitted by all agencies in the goverment of Pasuruan caused the information submitted by regional financial statementsof Pasuruan  was not reliableAbstrakPenelitian ini bertujuan untuk mengetahui praktik dan kendala yang dialami dalam penyusunan laporan keuangan daerah. Jenis analisis yang digunakan adalah analisis kualitatif. Metode yang digunakan adalah triangulasi data dengan cara mereduksi data, menyajikan data, kemudian memverifikasi data. Hasil penelitian menunjukkan bahwa BPKA telah menyusun laporan keuangan sesuai dengan PP 71/2010 dengan menggunakan SIMDA dalam penyusunannya. Pada praktiknya, penyusunan laporan keuangan ditemui kendala yang dihadapi SDM seperti kebingungan dalam pencatatan transaksi akibat perubahan kebijakan.Selain itu,keterlambatan data yang disampaikan olehseluruhinstansi pada pemerintahan kota Pasuruan menyebabkan informasi yang disampaikan laporan keuangandaerah kota Pasuruantidak handal.
SOSIALISASI IDE BISNIS SANTRI PONDOK PESANTREN SALAF AL-QUR'AN (PPSQ) ASY-SYADZILI KABUPATEN MALANG Magdalena, Marlina
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 2 No. 2 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i2.15998

Abstract

Entrepreneurship development for Islamic boarding school students is now a necessity, especially for the salafiyah Islamic boarding schools. After graduating from the Islamic boarding school, the challenge for salafiyah pesantren santri is finding work. It's just that salafiyah Islamic boarding school graduates are only provided with religious education, not including general education. This causes the pesantren students to compete hard for jobs, because they do not have the idea to start their own business. Becoming an entrepreneur is one solution for salafiyah boarding school students. Before becoming entrepreneurs, it is necessary to socialize what business ideas are suitable for students, especially to increase readiness and interest in entrepreneurship where this service is through demonstrations and practices. So that it can create business opportunities in the future.
Training on Preparing BUMDes Financial Reports Widiastuti, Retno; Magdalena, Marlina; Bakhrudin; Purnomo, Hari; Fatimah, Annisa; Jarnuzi, Ahmad
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 3 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i3.29262

Abstract

Purpose -This Community Service Activity (PKM) was carried out in order to provide training in preparing financial reports based on SAK ETAP and KEPMEN Desa No. 136 of 2022 with the help of the Village BUM Financial Recording and Reporting Application (PPAK). This training in preparing financial reports is a means of increasing transparency and accountability in the use of village funds for BUMDes Pulotondo, Ngunut District, Tulungagung Regency, which has been established since 2015 and has never prepared financial reports.   Design/methodology/approach – The method used in this PKM activity is: 1. Presentation of Material. Presentation of material regarding the steps for preparing financial reports is carried out by the lecturer together with students majoring in Accounting by explaining the material that has been prepared. 2. Practice. The practice of preparing financial reports using the BUM Desa Financial Recording and Reporting (PPAK) application is carried out by Lecturers and Accounting Department Students by showing/demonstrating directly how to use the application directly to the village officials managing BUMDes Pulotondo so that they are able to understand the work steps and know what should be done next.   Findings- The results that have been achieved with this training activity in preparing BUMDes financial reports are that village officials managing BUMDes have been greatly helped by this training because they have understood the steps in preparing financial reports and what reports must be presented so that they are in accordance with SAK ETAP and KEPMEN Desa No. 136 which requires BUMDes managers to prepare financial reports using the PPAK application. By preparing this financial report, it is hoped that BUMDes Pulotondo, Ngunut District, Tulungagung Regency can increase financial transparency and accountability as required by the government through the Ministry of Villages, Disadvantaged Regions and Transmigration. In accordance with Village Ministerial Decree No. 136   Originality/value – The implication of this community service is that BUMDes Pulotondo already has knowledge of how to prepare financial reports in accordance with SAK ETAP and Village Ministerial Decree No. 136. The novelty of this community service is the use of the Village BUM Financial Recording and Reporting (PPAK) application which was launched by the Ministry of Villages, Disadvantaged Regions and Transmigration at the end of 2022.
Pendampingan Penyusunan Struktur BUMDES Pulotondo Mulyo Berbasis Potensi Ekonomi di Desa Pulotondo, Tulungagung Fatimah, Annisa; Wijayanti, Rika; Ernawati, Widi Dwi; Magdalena, Marlina; Indrayati, Indrayati
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.437

Abstract

The Community Service Team (PKM) of the Malang State Polytechnic (Polinema) carried out activities on July 3-4, 2024 at Pulotondo Village, Ngunut District, Tulungagung Regency. This was done to assist the Village-Owned Enterprise or often referred to as Bumdes Pulotondo Mulyo in Pulotondo Village, Ngunut District - Tulungagung Regency in compiling its organizational structure. The existence of Pulotondo village through Bumdes Pulotondo Mulyo must receive serious attention. Bumdes is expected to be able to manage assets, service providers, and other businesses to improve the welfare of its people according to Permendesa No. 4 of 2015. All capital for Bumdes Pulotondo Mulyo is obtained through direct participation from separated Village assets. This PKM activity is carried out in several stages, namely during pre-activity, activity implementation and post-activity. Based on the results of the pre-activity, the potential superior businesses owned by Bumdes are catering businesses, livestock/fishery feed distributors, and have a household waste business management plan. Therefore, the design of the Bumdes Management structure must be appropriate. To achieve organizational goals, Bumdes management really needs the support of management functions. The organizational structure of Bumdes Pulotondo Mulyo is not yet effective and stable. The initial steps that have been taken are to prepare the organizational structure and educate the job descriptions of all Bumdes managers. This activity received a positive perception from the Bumdes Pulotondo Mulyo Management. According to Bumdes, the PKM activity is very useful and opens up new insights that are ready to be applied to the Bumdes organization. It is hoped that this assistance can continue to be focused on strengthening the community's economy, increasing information, knowledge and skills, which must be carried out in multiple aspects, both from the aspects of society, social, culture, village government policies and marketing potential for Bumdes Pulotondo Mulyo.
ANALISIS PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BATU PARADISE RESORT HOTEL Firdaussa, Yasmine Putri; Sutrisno; Magdalena, Marlina
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11570

Abstract

Analisis Pengaruh Penerapan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Pada Batu Paradise Resort Hotel. Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja manajerial pada Batu Paradise Resort Hotel. Metode yang digunakan dalam penelitian ini yaitu metode SEM-PLS. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen memiliki dampak positif dan signifikan terhadap kinerja manajerial. penelitian ini yaitu metode SEM-PLS yang menunjukkan hasil analisis outer model dan inner model penelitian. Penelitian ini membantu Perusahaan dalam mengevaluasi sistem pengendalian.
Co-Authors Annisa Fatimah Bakhrudin Ernawati, Widi Dwi Firdaussa, Yasmine Putri HARI PURNOMO Indrayati, Indrayati Jarnuzi, Ahmad Novrida Qudsi Lutfillah Putri, Aliftifa Varizka Retno Widiastuti SUTRISNO Wijayanti, Rika