Articles
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM) WILAYAH KOTA MADIUN
Sugiharto;
Amrulloh, Amri;
Dwi Wibawa, Koerniawan;
Tohari, Hamim;
Abdullah, La Ode
Jurnal Abdikaryasakti Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti
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DOI: 10.25105/ja.v3i2.17235
Pertumbuhan ekonomi di Indonesia bisa bertumbuh kembang berasal dari dana APBN dan dari usaha kecil menengah yang dilakukan oleh masyarakat Indonesia. Sebuah data menyebutkan bahwa 90% orang di Indonesia merupakan pelaku usaha UMKM. UMKM adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Sumber lain mengatakan bahwa tanpa bantuan dari APBN kegiatan perekonomian di Indonesia bisa tumbuh ekonominya sebesar 4% dari perputaran kegiatan usaha yang dilakukan oleh masyarakat Indonesia. Melihat data tersebut alangkah signifikannya peran masyarakat terhadap pertumbuhan ekonomi di Indonesia. Mengingat pentingnya peran masyarakat dalam menopang pertumbuhan ekonomi di Indonesia, maka semua kegiatan ekonomi masyarakat harus ada bimbingan dan pelatihan, serta dilakukan tindak lanjut dalam bentuk monitoring dan evaluasi, mengingat kegiatan perekonomian yang dilakukan masyarakat masih banyak berjalan apa adanya dan belum ada perencanaan yang jelas untuk mencapai kemajuan bisnisnya. Kami selaku kaum akademis yang mempunyai keahlian dalam ilmu tertentu harus membantu masyarakat khususnya lewat kegiatan pengabdian masyarakat dalam hal meningkatkan usaha / bisnis masyarakat supaya dikelola secara profesional dan mencapai tujuan bisnis yang menunjang perekonomian Indonesia. Tujuan pengabdian masyarakat ini yaitu untuk membimbing dan melatih masyarakat usaha mikro kecil menengah wilayah Kota Madiun, tersebut kesulitan melakukan pencatatan atau pembukuan kegiatan ekonominya.
STRATEGI PENINGKATAN DAYA SAING BERBASIS ORIENTASI KEWIRAUSAHAAN PEDAGANG PASAR PAKIS KABUPATEN MALANG
E, Erna Atiwi Jaya;
Sugiharto
PANGRIPTA Vol. 3 No. 1 (2020): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang
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DOI: 10.58411/6nekfw81
Pelayanan dan program kredit yang diberikan oleh BMT Syariah sangat membantu pedagang-pedagang untuk mendapatkan dana segar yang dapat memudahkan anggotanya dalam meminjam modal. Dari beberapa strategi pembiayaan yang ditawarkan berbagai koperasi selama ini, pedagang masih cenderung tidak mengetahui bahkan tidak menginginkan meminjam modal dari lembaga keuangan dikarenakan harus memenuhi persyaratan yang rumit, biaya administrasi yang tinggi dan lain sebagainya.Tujuan penelitian untuk menjelaskan preferensi Pasar Pakis Kabupaten Malang terhadap sumber pembiayaan. Hasil penelitian menjelaskan, pedagang Pasar Pakis Kabupaten Malang dalam menjalankan kegiatan perdagangannya menggunakan bermacam-macam sumber permodalan. Sumber permodalan tersebut di antaranya ada yang menggunakan modal sendiri, modal dari Baitul Maal Watamwil, modal dari rentenir, dan pernah meminjam di Bank namun sudah tidak meminjam lagi. Ada juga informan yang tidak pernah meminjam dengan renternir. Pedagang-pedagang dalam menentukan pilihan sumber permodalannya akan memiliki berbagai pertimbangan dan alasan sehingga pilihan sumber permodalannya dapat memberikan manfaat bagi pedagang tersebut. Pedagang dalam menentukan preferensinya disesuaikan dengan kemampuan dan kesesuaian penggunaannya. Selain itu, pedagang juga mayoritas menentukan pilihan sumber permodalannya melihat dari prosedur pengajuan dan pembayaran pinjaman yang mudah. Hal tersebut disebabkan karena pedagang tidak mau terbebani dengan lembaga keuangan yang menetapkan persyaratan dan prosedur yang rumit.
Documenting disaster in Yogyakarta: A case study of earthquake on May 27 th, 2006
Bramantya, Arif Rahman;
Sugiharto;
Lillyana Mulya
Record and Library Journal Vol. 10 No. 2 (2024): December
Publisher : D3 Perpustakaan Fakultas Vokasi Universitas Airlangga
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DOI: 10.20473/rlj.V10-I2.2024.247-260
Background of the study: The documenting of disasters through oral history programs carried out by educational institutions, archival institutions, memory institutions, and archival activists in the last few decades has begun to develop. The factors that have strongly led to the emergence of this phenomenon refer to the awareness of the importance of preserving information and historical awareness related to the shaping of memory. Purpose: This study analyzes the contribution of oral history archives in forming social memory related to the Yogyakarta earthquake on May 27th, 2006, in a more communicative and creative dimension. Method: This research is qualitative research conducted through interviews, observations, and literature studies Findings: The Yogyakarta earthquake on May 27, 2006, has been placed in social memory through oral history archives and media reports that are remembered in social reality. Oral history archives are also presented creatively and collaboratively as a form of public history through Archival Dioramas at the Dinas Perpustakaan dan Arsip Daerah Daerah Istimewa Yogyakarta. The results of victims' experiences in oral history re-interviews can be analyzed in the context of the resilience of social memory. Conclusion: The emergence of digital equipment impacts people's interest, awareness, and motivation to engage in disaster documentation, shaping social memory in Yogyakarta.
PARENTING BERBASIS FITRAH DI ERA DIGITAL PADA PONDOK PESANTREN HIDAYATUL HASANAH DESA BANJAREJO KECAMATAN PANEKAN KABUPATEN MAGETAN
Christanti, Yana Dwi;
Abdullah, La Ode;
Sugiharto;
Hartono, Halleina Rejeki Putri;
Kurniawan, Yopie Diondy;
Febrianti, Niken
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher
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DOI: 10.55047/prima.v2i1.407
This study aims to solve the problems experienced by partners related to anxiety about the bad influence of the digital era on child development. The method of implementation and the stages to be carried out by carrying out training on the preparation of simple financial statements. The process of organizing the training is carried out in several stages, namely the preparation, implementation and reporting stages. The findings reveal that the challenges of children in the digital era are also felt by teachers and parents at the Hidayatul Hasanah Islamic Boarding School in Banjarejo Village, Panean District, Madiun Regency because Islamic education is optimal, but in terms of digital supervision at home it is still not optimal, easy access to technology and the lack of knowledge and parental supervision of digitalization creates unrest among parents. Whereas supervision of the use of technology in children is very important because it will have an impact on the future of the child itself.
Analysis of Tourist Attraction Objects (ODTW) Case Study Pamah View, Kec. Sei Bingai, Langkat Regency, North Sumatra
Saqina, Dilvia;
Sibuea, Tracy Ocha Yulia;
Aceh, Resty Marhamah;
Mahdariani;
Azhar, Muamar;
Sugiharto;
Permana, Sendi
Future Space: Studies in Geo-Education Vol. 1 No. 3 (2024): Future Space: Studies in Geo-Education
Publisher : CV Bumi Spasial
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DOI: 10.69877/fssge.v1i3.26
This research aims to determine the effect of tourist attractions on tourist satisfaction at the Pamah View tourist attraction in Langkat district. The reason researchers researched the Pamah View area was because its location was quite strategic and it didn't take much travel time to get to this location. This study employs qualitative research methods with a descriptive approach. Descriptive research is a research method that attempts to describe the object or subject being studied according to what it is, with the aim of systematically describing the facts and characteristics of the object being studied accurately. In accordance with the results of research that has been carried out, the Pamah View tourist attraction is located in Kec. Sei Bingai, Langkat Regency, North Sumatra has the most prominent tourist attraction at this location, namely an existing artificial waterfall that has been validated by the management and also visitors who come to the location. The attraction of the building can be seen from the presence of cabins, huts, cafes and other buildings, which is the attraction of the building to attract visitors to come there and is equipped with tents for camping to enjoy the natural beauty there. The socio-cultural attraction of this location can only be seen from the cultural aspects offered at the Pamah View destination which adopts foreign culture, namely Korean culture by providing hanbok costume rental services that can be used by visitors.
Analisis Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity (EOQ) pada The Arista Hotel Palembang
Sugiharto;
Rizal Effendi;
Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training
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DOI: 10.61994/equivalent.v2i2.423
Abstract : The aim of this study is to investigate how effectively the company manages its raw material inventory using the EOQ (Economc Order Quanity) method, in comparison to the practices implemented by Arista Hotel Palembang. The method used in this study is quantitative and qualitative analysis methods. Data analysis begins by analyzing the comparison of the quantity of raw materials, the total cost of purchasing raw materials and the cost of raw materials between what The Arista Hotel Palembang has done with the Economic Order Quantity (EOQ) Method. Based on the results of the study, it is known that using the Economic Order Quantity (EOQ) method can be more efficient when compared to what The Arista Hotel Palembang does, the quantity and frequency of purchasing raw materials is less but still takes into account safety stock and reorder points. Hence, the production process is not interrupted. In addition, the purchase cost, ordering cost and storage cost of raw materials are less. Thus, it can create efficiency in raw material inventory costs. Arista Hotel Palembang in controlling raw material inventory should use the EOQ (Economic Order Quantity) method to be more efficient, and take into account safety stock and reorder points hence there is no excess inventory of raw materials (Raw Material). Abstrak : Tujuan diadakannya penelitian ini adalah untuk mengetahui sejauh mana tingkat efiesiensi perusahaan dalam melakukan pengendalian persediaan bahan baku dengan metode EOQ (Economc Order Quanity) disandingkan dengan yang sudah dilakukan The Arista Hotel Palembang. Metode yang digunakan adalah metode analisis kuantitatif dan kualitatif. Analisis data diawali dengan melakukan analisis perbandingan kuantitas bahan baku, total biaya pembelian bahan baku dan biaya bahan baku antara yang sudah dilakukan The Arista Hotel Palembang dengan Metode Economic Order Quantity (EOQ). Berdasarkan hasil penelitian diketahui bahwa dengan menggunakan metode Economic Order Quantity (EOQ) dapat lebih efisien bila dibandingkan dengan yang dilakukan The Arista Hotel Palembang, kuantitas dan frekuensi pembelian bahan baku lebih sedikit namun tetap memperhitungkan safety stock dan reorder point, sehingga proses produksi tidak terganggu. Selain itu biaya pembelian, biaya pemesanan serta biaya penyimpanan bahan baku lebih sedikit sehingga dapat menciptakan efisiensi pada biaya persediaan bahan baku. The Arista Hotel Palembang dalam melakukan pengendalian persediaan bahan baku hendaknya menggunakan metode EOQ (Economic Order Quantity) agar lebih efisien, serta memperhitungkan safety stock dan reorder point agar tidak terjadi kelebihan persediaan bahan baku (Raw Material).
Pengaruh Program Pemutihan PKB, Pembebasan BBNKB, Sosialisasi Perpajakan dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama SAMSAT Kota Madiun)
Citra Elivia Febriana;
Sugiharto;
Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training
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DOI: 10.61994/equivalent.v3i1.674
Abstract : The decreased realization of revenue and the high arrears of motor vehicle tax indicate the low level of taxpayer compliance. This study aims to determine the effect of the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, Taxation Socialization, and Taxation Knowledge on Motor Vehicle Taxpayer Compliance at the Madiun City SAMSAT Joint Office. The sampling technique in this study used nonprobability techniques with purposive sampling method. The sample obtained was 150 motor vehicle taxpayers of private 2-wheeled motorcycle vehicles registered and active at the Madiun City SAMSAT office. The data analysis technique used is linear regression analysis using the IBM SPSS Version 22 program. The results of this study indicate that the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, and Taxation Socialization have a partial and significant effect on taxpayer compliance, while taxation knowledge has no partial and significant effect on taxpayer compliance. Abstrak : Penurunan realisasi penerimaan dan tingginya tunggakan pajak kendaraan bermotor menunjukkan rendahnya tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Sosialisasi Perpajakan, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Gabungan SAMSAT Kota Madiun. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability dengan metode purposive sampling. Sampel yang diperoleh sebanyak 150 wajib pajak kendaraan bermotor jenis kendaraan pribadi sepeda motor roda 2 yang terdaftar dan aktif di kantor SAMSAT Kota Madiun. Teknik analisis data yang digunakan adalah analisis regresi linier dengan menggunakan program IBM SPSS Versi 22. Hasil penelitian ini menunjukkan bahwa Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak, sedangkan pengetahuan perpajakan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak.
Analisis Pengaruh Size, Leverage, Profitabilitas terhadap Manajemen Pajak pada Perusahaan Manufaktur di BEI
Putri Novianti;
Sugiharto;
Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training
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DOI: 10.61994/equivalent.v2i2s.707
Abstract : The purpose of this study was to determine and analyze the effect of tax factors on simultaneous and partial tax management in manufacturing companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2021-2022. This study uses quantitative descriptive research design. The method used to obtain the company's financial statements is to use the company's website. The focus of this research is all financial reports of manufacturing companies in the food and beverage subsector, consisting of 47 companies. A total of 18 companies were taken. The results obtained are a significant value of size of 0.039 which indicates that company size affects tax management in companies listed on the IDX in the food and beverage subsector. The significant value of leverage of 0.345 indicates that power has no effect on tax management in companies listed on the IDX in this subsector. The significant value of profitability of 0.308 indicates that profitability has no effect on tax management in companies listed on the IDX in this subsector. Abstrak : Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa pengaruh faktor pajak terhadap manajemen pajak simultan dan parsial pada perusahaan manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2022. Penelitian ini menggunakan desain penelitian deskriptif kuantitatif. Metode yang digunakan untuk mendapatkan laporan keuangan perusahaan adalah dengan menggunakan situs web perusahaan. Fokus penelitian ini adalah semua laporan keuangan perusahaan manufaktur dalam subsektor makanan minuman, yang terdiri dari 47 perusahaan. Sebanyak 18 perusahaan diambil. Didapatkan hasil yaitu nilai signifikan size sebesar 0.039 yang menunjukkan bahwa size perusahaan berpengaruh terhadap manajemen pajak pada perusahaan yang terdaftar di BEI dalam subsektor makanan dan minuman. Nilai signifikan leverage 0.345 menunjukkan bahwa kekuatan tidak berpengaruh terhadap manajemen pajak pada perusahaan yang terdaftar di BEI dalam subsektor ini. Nilai signifikan profitabilitas 0.308 menunjukkan bahwa profitabilitas tidak berpengaruh terhadap manajemen pajak pada perusahaan yang terdaftar di BEI dalam subsektor ini.
IDENTIFIKASI KESALAHAN SISWA DALAM MENYELESAIKAN SOAL FUNGSI KUADRAT DI KELAS X SMAN 1 PALANGKA RAYA
Siti Karsini;
Sugiharto;
Janu Pinardi
JURNAL PENDIDIKAN Vol 25 No 2 (2024): Jurnal Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Palangka Raya
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DOI: 10.52850/jpn.v25i2.15265
This research is based on an interview with a mathematics teacher of class X SMAN 1 Palangka Raya. Errors in solving the problems are caused by students having difficulty understanding and determining the formula used. At school, there has never been an identification of errors and causes of student errors in solving the quadratic function problems. The purpose of the research is to identify and describe the types of errors and the causes of students making mistakes in solving the quadratic function problems. This research is descriptive research with a qualitative approach. The research was conducted in the even semester of the 2023/2024 school year. The research subjects consisted of 42 students. Tests and interviews are data collection techniques used. After the test, three students were selected to be interviewed to find the causes of errors. The results concluded that the types of errors made by students in solving quadratic function problems are: (1) Conceptual errors, students forget to write signs in parentheses when describing the square, incorrectly determine the formula used, and lack of student understanding of the quadratic function material. (2) Procedural errors, students are not correct in the steps when solving the problem or the completion steps are incomplete. (3) Technical errors, students are wrong in calculating the value of mathematical operations and students' inaccuracy in mathematical operations. The causes of students making mistakes are: (1) Knowledge, because students forget, and also the lack of student knowledge of the quadratic function material. (2) Understanding, most students lack understanding and lack of understanding of the quadratic function material. (3) Application, students are not precise in their solution steps.
Pelatihan Penggunaan Aplikasi E-RT Berbasis Web pada Rukun Tetangga 006 Perumahan Citra Puri Permata Babadan Ponorogo
Hedi Pandowo;
Hamim Tohari;
Dian Kusumaningrum;
Nova Maulud Widodo;
Qimyatussa’adah;
Sugiharto
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena
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DOI: 10.51278/bce.v4i3.1617
The purpose of community service that we carry out is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with information developments and manage information. The purpose of our community service is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with the development of information and financial management of RT. With the existence of this service application, it is hoped that it can overcome the process time of making letters of introduction and collecting data for residents, both permanent residents and contract residents. The E-RT application is expected to receive full attention from the government and related parties, the existence of standard service standards and infrastructure that meet, the inhibiting factors are public interest, lack of internal support, and lack of infrastructure maintenance, there must be more active information needed, but not just socialization, and training to the public to operate online and transparent funding accountability. A computerized system is needed to facilitate a service and provide information in carrying out a community service process. One of the service activities that is always carried out every day is the service of making all forms of Certificates, Notification Letters intended for residents containing Appeals/information, data collection of underprivileged residents and health information of residents in the Rukun Tetangga area for the current condition is still carried out manually. Manual data processing is not a wrong thing, but it is less effective for processing and calculating large amounts of data, and this can result in data loss. These unwanted mistakes will be very detrimental to the development of citizen data collection