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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
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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MENGUNGKAP PENERAPAN STRUCTURAL CAPITAL DALAM MENCIPTAKAN DESA TANPA KEMISKINAN MELALUI PROGRAM BANTUAN DESA : DI TAMBAKREJO Novi Dwi Yanti; Mudrifah Mudrifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.294

Abstract

The aim of this research is to reveal the application of structural capital in creating villages without poverty through village assistance programs, in Tambakrejo Village. The informants in this research consist of Tambakrejo village officials and recipients of village assistance programs. Data collection techniques use interview and observation techniques. Research methods are used. used is qualitative with the data source in the form of primary data. The data analysis method uses the structural capital indicator framework from previous researchers. The results of this research provide evidence that the Tambakrejo Village Government has implemented structural capital indicators consisting of structure, process, objectives, culture, planning, management and expenditure of financial resources, information systems, and the availability of direction in obtaining information
THE ASSISTANCE OF THE BEJI VILLAGE TEMPE SUSTAINABLE PRODUCTION (PROJECT BRIEF) Mudrifah, Mudrifah
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.123

Abstract

Learning Express (LeX) is a 12-day overseas program that equips students with the Design Thinking mindset in a social innovation context. In this program, students enjoy out-of-textbook experiences such as learning a new language and undergoing a community homestay. Students get to interact and build friendships with youths from Asia and gain a more profound understanding of the issues faced by the overseas community. SP students join the students from the University of Muhammadiyah as Overseas Partner Institutions to co-create purposeful, sustainable, and innovative prototype solutions to real-life issues. They develop an understanding of the issues the overseas community faces in the context of their social, economic, and political culture and analyze these issues from multiple perspectives. Through this program, students can apply their teamwork and communication skills, develop a better understanding of themselves and empathy for the community, realize the positive impact they can make in the lives of a community in need, and attain higher resilience
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah Hosnan, Ali; Leniwati, Driana; Wahyuni, Endang Dwi; Mudrifah, Mudrifah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.913

Abstract

Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
Rekonstruksi penyusunan laporan keuangan BUMDes berbasis SAK EMKM menggunakan excel for Accounting Hidayati, Nur; Mudrifah, Mudrifah; Wicaksono, Agung Prasetyo Nugroho
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1324

Abstract

The majority of MSMEs have difficulty making financial reports, especially BUMDes. Therefore, this research aims to determine the suitability of BUMDes Barokah's financial records with SAK EMKM and the recording system that has been implemented from the start of establishing the business until now. This study used descriptive qualitative method. The types of data used are primary data and secondary data. The primary data is the results of interviews with the BUMDes treasurer and the secondary data consists of recordings, financial reports and proof of transactions. This data was obtained by means of interviews and documentation. The research results show that the financial reports produced by BUMDes Barokah are not in accordance with SAK EMKM and the financial records are still manual. Financial records only consist of cash income and expenditure, and present profit and loss reports, capital changes reports and balance sheets. The cause of this discrepancy is the BUMDes treasurer's lack of understanding regarding accounting and computerization. It is hoped that the reconstruction of financial reports based on excel for accounting can provide a correct picture of financial reports in accordance with SAK EMKM based on technology to the treasurer of BUMDes Barokah.
Implementasi Prinsip-Prinsip Tata Kelola dan Perannya Pada Kinerja Bumdes Desa Gerbo Intani, Elok Binar; Mudrifah, Mudrifah
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5128

Abstract

Pembentukan tata kelola BUMDes merupakan strategi untuk mewujudkan kinerja pengeloaan BUMDes yang baik, Penelitian ini bertujuan untuk mengetahui penerapan prinsip profesionalitas, transparansi, responsivitas, strategy vision dan rule of law telah dilaksanakan dan mampu berkonstribusi terhadap kinerja pengelolaan BUMDes. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode wawancara, observasi dan dokumentasi yang dilakukan pada BUMDes Makmur Sentono di Desa Gerbo untuk mengetahui tata kelola dan perannya pada kinerja BUMDes.  Jumlah kepengurusan orang pada BUMDes Makmur Sentono ada tiga belas orang, sedangkan informan dari penelitian ini dengan melakukan wawancara kepada Ketua BUMDes, Sekretaris BUMDes, Komisaris, Pengawas dan satu Perangkat Desa Gerbo. Hasil penelitian menunjukkan bahwa penerapan lima prinsip tata kelola pada kinerja BUMDes Makmur Sentono telah mendekati kesempurnaan, selanjutnya pada operasional BUMDes sendiri masih terdapat kelemahan dikarenakan kurangnya jam operasional di kantor BUMDes.
Pendampingan Penyusunan Laporan Keuangan, Dana Desa dan Perpajakan Bagi Perangkat Desa Petung Sewu Kecamatan Dau Kabupaten Malang Mudrifah, Mudrifah; Ulum, Ihyaul
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 1 No. 3 (2023): Renata - Desember 2023
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.26

Abstract

Pemerintah desa Petungsewu menerima dana yang vital dari pemerintah pusat. Namun, dalam mengelola keuangan desa, mereka masih menghadapi kendala. Terbatasnya kemampuan perangkat desa dalam hal manajemen keuangan menjadi hambatan utama. Alasan pemilihan topik ini adalah untuk memberikan dukungan kepada Desa Petungsewu dalam meningkatkan keahlian perangkat desa dalam mengelola keuangan, baik yang diterima dari pemerintah pusat maupun dari sumber penerimaan lainnya. Metode pengabdian yang diusung dalam penelitian ini melibatkan beragam pendekatan, mulai dari ceramah, tutorial, diskusi, pendampingan, hingga evaluasi kegiatan. Melalui serangkaian kegiatan ini, tujuannya adalah memberikan pemahaman yang kuat kepada perangkat desa tentang manajemen keuangan yang efektif dan efisien. Hasil dari pengabdian ini sangat memuaskan. Perangkat desa berhasil meningkatkan kemampuan mereka dalam melaporkan laporan keuangan dengan menggunakan media komputerisasi, yakni aplikasi Excel yang disediakan. Aplikasi ini bukan hanya sekadar menyusun jurnal dan buku besar, tetapi juga memberikan berbagai fungsi yang mempermudah mereka dalam menyusun laporan keuangan dengan lebih terstruktur dan akurat. Dengan demikian, melalui pendekatan pengabdian masyarakat ini, perangkat desa berhasil meningkatkan keterampilan mereka dalam mengelola keuangan desa. Ini bukan hanya tentang penguasaan teknologi, tetapi juga tentang meningkatkan efisiensi dan transparansi dalam pengelolaan keuangan desa Petungsewu.
Fraud Prevention in Village Fund Managemant Putri, Nur Alia; Mudrifah, Mudrifah; Irawan, Dwi; Wicaksono, Agung Prasetyo Nugroho
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1246

Abstract

In the Village Fund Allocation (ADD), fraud can also occur because the provision of village funds every year increases so that it has the impact of fraud or fraud committed by irresponsible people who have been trusted by the community to manage village funds. The phenomenon of fraud cases or fraud in the village sector has often occurred every year. The purpose of this study is to test and analyze the relationship between Reporting Compliance, Internal Control System, Whistleblowing System, and Village Fund Management Fraud Prevention. This study uses quantitative research, Data Analysis Techniques in using SmartPLS 3.0, this technique is used to explain the relationship between exogenous variables and endogenous variables. The results of this study are financial reporting compliance has a positive effect on fraud prevention, the more compliance reporting is done effectively and well, fraud can be prevented, the internal control system and whistleblowing system negatively affect fraud prevention, this is because of the possibility of someone discomfort in reporting violations. Contribution in research to be the basis for assessment for village governments in fraud prevention.
Anteseden Niat Karyawan Meninggalkan Umkm dengan Persepsi Peluang Kerja Alternatif sebagai Variabel Moderasi Mudrifah, Mudrifah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1207

Abstract

The aim of this research is to analyze the influence of job satisfaction on organizational commitment and intention to leave MSMEs which is moderated by perceptions of alternative job opportunities. A total of 89 questionnaires were distributed to MSME employees in Malang City. The collected data was then analyzed using the descriptive-associative method with the help of PLS ​​version 3.0 software. The results of this research analysis show that job satisfaction has a significant positive influence on organizational commitment. Apart from that, job satisfaction also has a negative effect on the intention to leave the company, both directly and through organizational commitment. Perceptions of alternative job opportunities can weaken the influence of job satisfaction on organizational commitment and strengthen the negative influence of organizational commitment on intentions to leave MSMEs.
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah Hosnan, Ali; Leniwati, Driana; Wahyuni, Endang Dwi; Mudrifah, Mudrifah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.913

Abstract

Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
Memotret Intagible Assets di Desa Tambakrejo dalam Mewujudkan SDG’S: Perspektif Human Capital Mahanani, Qory Satiti; Mudrifah, Mudrifah; Irawan, Dwi
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9258

Abstract

This study aims to reveal how the role of the Tambakrejo Village government in implementing human capital in village development to support village SDGs. This research uses a descriptive qualitative approach in describing the implementation of human capital with data analysis techniques that refer to the Miles and Huberman model. Data were collected using documentation techniques and semi-structured interviews to measure the depth of information with informants. The informants of this research are Tambakrejo Village officials. The results of this study indicate that Tambakrejo Village has the ability to realize village development that can support village SDGs, especially in the indicators of quality village education (SDG's goal 4) and the involvement of village women (SDG's goal 5). Although not yet fully optimized, this ability is motivated by the motivation of the village government in transferring their skills and knowledge to provide the best service to support sustainable development for their community. The contribution of this research is to provide insight in mapping the potential to support the achievement of village SDGs. This study has limitations where researchers only focus on one component of IC, namely human capital. So that future researchers can add other IC components such as structural capital and relationship capital.
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