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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB Journal of Accounting and Investment Jurnal Pendidikan Ekonomi & Bisnis Resona : Jurnal Ilmiah Pengabdian Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Business and Finance Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Value: Jurnal Manajemen dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen SOLUSI Studi Kasus Inovasi Ekonomi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Abdidas Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Engagement and Empowerment (IJE2) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak COVIT AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Community Diversity and Engagement RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pengabdian Nasional (JPN) Indonesia Akurasi

Mudrifah, Mudrifah

Universitas Muhammadiyah Malang

Author-ID : 1515635

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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ANALYSIS OF THE REGIONAL FINANCE INDEPENDENCE OF TRENGGALEK REGENCY Mudrifah Mudrifah; Rika Wahyuningtyas
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.197

The purpose of this study is to determine the differences in the level of regional financial independence of the Trenggalek Regency Government for the period 2014-2016 and the period 2017-2019. This research uses comparative research. The type of data in this study is secondary data with documentation data collection techniques. The data source used is sourced from the Directorate General of Fiscal Balance's website at the Central and Regional Government Offices (DJPK). The data analysis technique used in this research is the descriptive analysis technique. The type of data in this study is secondary data with documentation data collection techniques. The results show that the ratio level of the degree of fiscal decentralization in Trenggalek was in a low category. It happened in the period 2014-2016 and the period 2017-2019. The value of regional financial dependency ratios is in the high category in the 2014-2016 and 2017-2019 periods. The value of the regional financial independence ratio is in the poor category in the 2014-2016 period, and the 2017-2019 period is in the low and medium category. The effectiveness ratio's value in the practical category in the 2014-2016 period and the 2017-2019 period.Keywords: Regional Independence, Local Revenue, Regional Income.

Mengeksplorasi Perubahan Sifat Kerja Dan Kinerja ASN Pemerintah Daerah Jawa Timur Pasca Covid-19 Mudrifah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Local governments should maximize employee to produce improved outcomes and efficiency. Performance is related to the result and how the job process is carried out since it is this process that determines a person's level of achievement at work. What needs to be understood is how the Civil Servants' efficiency can be optimized, and leaders must pay attention to enhancing their performance. This study aims to examine the effect the of change nature of work on the performance of Indonesian local government civil servants in the post-Covid-19 period. The result shows that to build good collaboration, it is necessary to understand between employees so that no miscommunication and leaders can manage subordinates well with attitude deep concern for their employee. It also requires high responsiveness, responsibility, and transparency in decision making. Besides that, it is necessary to understand the importance of cooperation to providing socialization to all employees.

The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs Sri Wahjuni Latifah; Ahmad Waluya Jati; Mudrifah -
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16, No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

This study focuses on MSMEs performance evaluation because they have unique features such as not having a quantifiable objective, not having a record of company operations, but being able to absorb surrounding labor and improve the community's welfare. MSMEs' short-term objective is to annex the company's profit and sales performance. This research aims to construct a measurement model of MSMEs Performance based on resource factors, customers, suppliers, and characteristics of MSMEs in influencing MSMEs' performance. The data was collected by spreading questioner through google form to MSMEs managers assisted by PLUT Batu city and Malang City. The data analysis techniques are carried out qualitatively, and hypothesis testing is carried out with SEM-PLS analysis. The results showed that the factors of resources, customers, and characteristics of MSMEs could measure MSMEs performance, while the supplier factor does not affect the performance of MSMEs

SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS (Studi Kasus Pada Cv Sekartika Jati Rencana) Hilaatul Mila Kusnia; Achmad Syaiful Hidayat Anwar; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13300

The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effective

PENDAMPINGAN DIGITAL MARKETING PADA UMKM PKK KARANGPLOSO VIEW-NGENEP (PROGRAM BEMO “Belajar Marketing Online”) Mudrifah Mudrifah; Risky Angga Pramuja
Studi Kasus Inovasi Ekonomi Vol. 6 No. 01 (2022)
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.v6i01.20371

Pandemi covid menyebabkan masyarakat membuat inovasi untuk bertahan dalam dunia usaha, khusunya UMKM. Para pelaku usaha dituntut untuk melek teknologi untuk tingkat pemasaran yang lebih luas. Namun, pada desa karangploso masih banyak masyarakat yang belum menggunakan teknologi sebagai sarana pemasaran dan penjualan. Pendekatan yang dilakukan adalah dengan mengenalkan digital marketing kepada masyarakat karena saat ini pemasaran lebih pesat dan rapai pada penjualan online. Tujuan utama dari “digital marketing” adalah pemasaran yang memanfaatkan alat atau media digital untuk menjangkau target konsumen secara cepat, tepat dan luas. Sosialisasi strategi digital marketing dalam bentuk peman- faatan media social sangatlah penting karena dapat memberi pengetahuan kepada para pelaku Usaha Mikro Kecil Menengah. Hasil dari pengabdian ini adalah masyarakat mulai mengenal aplikasi penjualan online, mengetahui cara pemasaran online dan mulai memasarkan produk secara online.

Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia Indah Cahyani Gobel; Ahmad Juanda; Ihyaul Ulum; Mudrifah Mudrifah
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to how intellectual capital (IC) disclosure has been carried out by Indonesian higher education institutions (HEI). In addition, this study examines the determinants of IC disclosure, namely age, size and accreditation status of HEI.Design/Methodology/Approach: The IC components used in this study refers to Ulum (2019), which modified the research from Leitner and Karl-Heinz (2002). This modification refers to the Study Program Accreditation Instrument (IAPS) 4.0 which has been regulated by the National Accreditation Board for Higher Education. The hypotheses test is conducted using SEM PLS.Research findings: The test results show that the age, size and accreditation status variables have a significant effect on intellectual capital disclosure (ICD).Theoretical contribution/ Originality: This study examines the IC disclosure with IAPS 4.0 that has just been applied in Indonesia.Practitioner/Policy implication: The study results provide an overview of the factors that drive IC disclosure in Indonesian HEI.Research limitation/Implication: This study only involved 86 large Indonesian non-vocational HEI.

OPTIMIZATION OF COOPERATIVE MANAGEMENT CONTROL SYSTEM AISYIYAH MALANG Mudrifah Mudrifah; Ihya`ul Ulum; Enny Suprapti
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 2 No. 2 (2021): vol. 2 No.2, 2021
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

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

The management control system is a system used to influence its members to implement strategies efficiently and effectively to achieve organizational goals. The purpose of this study was to find out how the implementation of management control systems in the Asisyiah Savings and Loans Cooperative Malang. The data analysis method used is descriptive. The results showed that the management control structure and management control process at KSP Asisyiah Malang were effective. This is evidenced by the implementation of a control structure which is divided into an organizational structure, a delegation of authority and responsibility, and a responsibility centre that covers all functions within the organizational structure. As well as the control process carried out starting from strategy formulation, budget preparation, implementation and measurement, as well as work evaluation which shows an improvement. Based on the results of the research, the servant can give suggestions that KSP Asisyiah needs to apply a division manager to separate the duties and responsibilities between the management and the manager. The addition of resources will improve performance for the progress of KSP Asisyiah Malang business. Work evaluation also needs to be compared between realization and what has been budgeted so that the results are more effective.

PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEKOLAH BERBASIS EXCEL PADA MTS MUHAMMADIYAH SE-KOTA MALANG Mudrifah Mudrifah; Ihyaul Ulum; Fahmi Dwi Mawardi
COVIT (Community Service of Health) Vol. 3 No. 1 (2023): MARET 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v3i1.14058

Schools under the Muhammadiyah Regional Leadership (PDM) in Malang City still vary in their financial governance implementation and are not in accordance with financial reporting standards according to PSAK 45. This happens because there are no standard standards that have been imposed by PDM or the higher institution is the East Java Muhammadiyah Regional Leadership (PWM). Guidelines for school financial management have not been effectively enforced or required for any Muhammadiyah charity efforts. So that most of the schools under Muhammadiyah's charitable efforts do not understand financial reporting in accordance with applicable accounting standards and are still manual. The purpose of this community service is for MTs Muhammadiyah schools in Malang City to be able to prepare financial reports according to generally accepted accounting principles and to be able to fulfill financial reporting obligations in accordance with applicable laws and regulations. In addition, partners can create, use and understand excel-based school financial reporting. Keywords: financial management, financial reporting, microsoft excel, MTs muhammadiyah, malang city

Akuntabilitas Keuangan Pada Amal Usaha Muhammadiyah: Sebuah Pendekatan Kualitatif Dwi Irawan; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.27001

This study aims to reveal how the Muhammadiyah organization which has many Amal Usaha Muhammadiyah (AUM) reports its financial accountability. This study uses a qualitative descriptive approach in describing how accountability is in AUM. The informant of this research is the top management of AUM in Malang City. The results of this study indicate that accountability in AUM is based on the motto amar ma'ruf nahi munkar which is internalized within the management. In addition, the values of tajdid and ta'awun also form an accountable spirit in the management. Accountability for AUM is not only a form of social responsibility but there are elements of worship, trust, and devotion to Allah SWT. The contribution of this research is to contribute to the meaning of accountability which is based on the values of Muhammadiyah's struggle, which so far has been able to form an accountable of AUM management.

Penguatan Karakteristik SDM dalam Implementasi Manajemen Berbasis Risiko di Lazis Muhammadiyah (LazisMu) Kabupaten Malang Mudrifah Mudrifah; Aviani Wisyastuti
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 2 No. 1 (2021): Januari-Juni
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v2i1.26

Tujuan dari pengabdian masyarakat ini adalah untuk memberikan solusi masalah risiko yang dihadapi Lazis Muhammadiyah (LazisMu) kabupaten Malang. Pertama, risiko reputasi dan kehilangan muzakki. Kedua, risiko penyaluran, ketiga risiko operasional, dan yang ke empat adalah risiko transfer zakat antar negara. Solusi yang diberikan dengan cara melakukan pelatihan dan pendampingan penguatan karakter SDM (kemampuan, nilai, sikap, minat, dan religiusitas) dalam penerapan manajemen berbasis risiko, karena tidak dapat dipungkiri bahwa SDM memegang peranan penting dalam suatu organisasi. Metode pelaksanaan pengabdian masyarakat berbasis IPTEKS ini dilakukan melalui penyelenggaraan pelatihan praktis dan aplikatif manajemen profesional untuk diterapkan pada LazisMu Kabupaten Malang meliputi pengelolaan SDM yang disajikan dalam bentuk pelatihan, ceramah, praktek lapangan/ teknis dan diskusi. Target luaran yang dihasilkan dari kegiatan pengabdian masyarakat ini adalah meningkatnya pengetahuan dasar tentang pentingnya penerapan manajemen berbasis risiko, meningkatnya keterampilan (skills) yang meliputi nilai, kemampuan, sikap, minat dan religiusitas SDM dalam menerapkan manajemen berbasis risiko di LazisMu Kabupaten Malang. Mitigasi risiko juga dilakukan berupa evaluasi penerapan manajemen berbasis risiko serta model manajemen berbasis risiko yang sesuai dengan kebutuhan LazisMu Kabupaten Malang.

Co-Authors Achmad Syaiful Hidayat Anwar Ahmad Juanda Ahmad Waluya Jati Aviani Widyastuti Aviani Wisyastuti Dian Rokhmawati Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Enny Suprapti Fahmi Dwi Mawardi Ghina Harventy Gugus Irianto Hilaatul Mila Kusnia Hosnan, Ali Ihyaul Ulum Ihyaul Ulum Ihya`ul Ulum Ilyas Masudin Indah Cahyani Gobel Intani, Elok Binar Mahanani, Qory Satiti Nazaruddin Malik Novi Dwi Yanti Nur Hidayati Putri, Nur Alia Rika Wahyuningtyas Risky Angga Pramuja Rizky Angga Pramuja Sri Wahjuni Latifah Trioko, Sunan Wicaksono, Agung Prasetyo Nugroho

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