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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Tiaramurti, Galuh
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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The Modification of Management Cost of Products and Promotion Education in UMKM Cemandi Sidoarjo Suhartini, Dwi; Tannar, Oryza; Wardana, Muhammad Nugraha Eka; Tiaramurti, Galuh
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0950

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are informal business organizations that are the driving force of the national economy. The government pays special attention to the development of MSMEs by fostering a conducive business climate environment, providing access to productive resources, strengthening entrepreneurship, and increasing its competitiveness. The purpose of this community service activity is to provide training and assistance to groups of UMKM entrepreneurs in the Sedati sub-district, Sidoarjo regency that produces food and beverages. The problem that is often faced by the MSME sector is the problem of determining the cost of goods, if the determination of the cost of goods is not accurate, it will affect the determination of the selling price. For this reason, training and mentoring is necessary so that entrepreneurs have the knowledge and skills in calculating the cost of production as a basis for determining the selling price. Also, there were problems related to the difficulty of marketing products. This is due to limited access to information and low human resource skills. The results of this service provide evidence that MSME entrepreneurs have not included components of direct labor costs and overhead costs in the production process, such as employee salaries as direct labor costs and overhead costs, such as electricity costs, water costs, telephone costs, equipment depreciation costs. For this reason, MSME entrepreneurs are given training and assistance on how to calculate production costs using the full costing method so that the calculation of production costs is more accurate. The cost of goods obtained will be used as the basis for determining the selling price. Also, they are given training and assistance on digital marketing to provide education and improve skills on how to market their products online so that MSME products are more widely known and can answer business opportunities in the era of industrial revolution 4.0.
PEMBERDAYAAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) “MULTI GUNA” MELALUI IMPLEMENTASI DAN OPTIMALISASI SISTEM INFORMASI AKUNTANSI Saputra, Zaim Arif Eko; Nugrahanigsih, Putri; Tiaramurti, Galuh; Arista, Denty; Rahmawati, Labbaika Dwi Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15517

Abstract

Pengabdian ini bertujuan untuk mencari dan mengetahui secara lebih dalam mengenai berbagai informasi serta permasalahan yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” dengan fokus terhadap anggota maupun karyawan Badan Usaha Milik Desa (BUMDes) “Multi Guna”. Metode yang dipergunakan dalam pengabdian ini yaitu menggunakan metode Focus Group Discussion (FGD). Berdasarkan hasil diskusi maupun wawancara yang telah dilaksanakan ditemukan bahwa masih terdapat beberapa kendala yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” terutama dalam pemanfaatan maupun optimalisasi pengelolaan website dan aplikasi penjualan secara online. Selain itu juga terdapat permasalahan pada pengelolaan manajemen Badan Usaha Milik Desa (BUMDes) “Multi Guna” yang belum optimal
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
PEMBERDAYAAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) “MULTI GUNA” MELALUI IMPLEMENTASI DAN OPTIMALISASI SISTEM INFORMASI AKUNTANSI Saputra, Zaim Arif Eko; Nugrahanigsih, Putri; Tiaramurti, Galuh; Arista, Denty; Rahmawati, Labbaika Dwi Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Pengabdian ini bertujuan untuk mencari dan mengetahui secara lebih dalam mengenai berbagai informasi serta permasalahan yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” dengan fokus terhadap anggota maupun karyawan Badan Usaha Milik Desa (BUMDes) “Multi Guna”. Metode yang dipergunakan dalam pengabdian ini yaitu menggunakan metode Focus Group Discussion (FGD). Berdasarkan hasil diskusi maupun wawancara yang telah dilaksanakan ditemukan bahwa masih terdapat beberapa kendala yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” terutama dalam pemanfaatan maupun optimalisasi pengelolaan website dan aplikasi penjualan secara online. Selain itu juga terdapat permasalahan pada pengelolaan manajemen Badan Usaha Milik Desa (BUMDes) “Multi Guna” yang belum optimal
Dari Block Grant ke Specific Grant: Konsekuensi Tata Kelola PMK 212 dalam Perencanaan Anggaran Daerah Tiaramurti, Galuh; Clarisa, Ananda Haya
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 6 No 2 (2025): DECEMBER 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v6i2.5467

Abstract

This study examines the implementation and impact of Ministry of Finance Regulation No. 212/PMK.07/2022 on the 2023 Regional Budget (APBD) formulation in Madiun City. The regulation restructures the General Allocation Fund (DAU) from a block grant to a conditional grant with specific allocations for education, health, infrastructure, PPPK salaries, and urban village funding. This change disrupted the original APBD draft, prepared in January 2022, and required revisions to comply with the new rules. Previously, the DAU was a flexible block grant, budgeted based on the previous year. PMK 212 replaced the earlier regulation that only addressed suspension and reduction of transfer funds, introducing stricter use guidelines. The study employs a qualitative descriptive method through interviews with BKAD officials and analysis of financial documents. Findings show that the regulation reduced budget flexibility, increased administrative burdens, and limited local fiscal autonomy, but improved transparency, accountability, and alignment with national priorities. BKAD responded by issuing internal guidelines and restructuring planning processes. The study concludes that while PMK 212 strengthens fiscal discipline, it diminishes responsiveness to local needs. The managerial implication is the need for improved technical coordination and adaptive planning to address conditional funding constraints in future budgets.
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
PERANCANGAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN BERBASIS WEBSITE PADA BUMDES MULTIGUNA DESA SIDOMULYO MADIUN Nugrahaningsih, Putri; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Arista, Denty; Saputra, Zaim Arif Eko
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4824

Abstract

Peningkatan teknologi informasi membuat sistem informasi keuangan yang efisien semakin penting, terutama di BUMDes. Penelitian ini bertujuan untuk membangun Perancangan Aplikasi Sistem Informasi Akuntansi Berbasis Website Pada Badan Usaha Milik Desa (BUMDes) Multiguna Desa Sidomulyo. Penelitian ini dilatarbelakangi dengan masalah yang ada pada BUMDes terkait pengelolaan bisnis agar efisien dan menyediakan fasilitas pembayaran digital yang aman dan mudah diakses, kemudian dibangun rancang aplikasi sistem informasi akuntansi sesuai dengan kebutuhan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Pengujian menggunakan blackbox testing menyajikan hasil wawancara yang sudah direduksi dan dianalisis. Proses pengembangan sistem menggunakan metode waterfall, yang terdiri dari analisis kebutuhan, desain, pengembangan, dan pengujian. Sistem ini dibuat untuk mempermudah pencatatan transaksi, meningkatkan ketepatan laporan, serta transparansi keuangan. Hasil penelitian yaitu terbentuknya aplikasi sistem informasi akuntansi berbasis website yang dapat digunakan dan berjalan dengan baik dilihat dari setiap deskripsi pengujian serta output yang dihasilkan dari Sistem Inventaris, Persediaan, Profil, dan Pembayaran Online. Dari hasil penelitian ini menunjukkan bahwa penggunaan aplikasi sistem informasi akuntansi memberikan solusi praktis kepada BUMDes sehingga laporan menjadi lebih akurat, entry data yang lebih teroganisir, proses operasional menjadi lebih efektif dan efisien. Penelitian ini juga memberikan kontribusi terhadap literatur mengenai penerapan teknologi informasi bagi BUMDes.
Biological Assets Accounting for Patchouli MSMEs: Enhancing Financing and Exports Nugrahaningsih, Putri; Saputro, Zaim Arif Eko; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Arista, Denty; Nursulistyo, Emy Dwi; Seto, Bayu
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.003

Abstract

Purpose: this article observes the transformation of Patchouli MSMEs accounting through introduction of PSAK 241 and its contribution towards access to finance and export capacity upgrading.Method: qualitative case study using in-depth interviews, direct observation, and documentation as sources of data.Results: implementing PSAK 241 will enhance the quality of financial reporting because it can appropriately present Biologic Assets and increasing the trust from financing Institutions as well as business partners.Novelty: deep analyze at PSAK 241 implementation in small business farm with biological assets like patchouli.Contribution: provide practical guidance to help MSMEs comply with accounting regulations. Abstrak: Akuntansi Aset Biologis untuk UMKM Patchouli: Peningkatan Pembiayaan dan EksporTujuan: untuk mengamati transformasi akuntansi UMKM Patchouli melalui pengenalan PSAK 241 dan kontribusinya terhadap akses ke pembiayaan serta peningkatan kapasitas ekspor.Metode: studi kasus kualitatif menggunakan wawancara mendalam, pengamatan langsung, dan dokumentasi sebagai sumber data. Hasil: dengan menerapkan PSAK 241, pelaporan keuangan akan menjadi lebih berkualitas karena dapat secara tepat menyajikan Aset Biologis, yang meningkatkan kepercayaan dari lembaga pembiayaan serta mitra bisnisKebaruan: melakukan analisis mendalam terhadap PSAK 241 pada usaha kecil di sektor pertanian yang memiliki aset biologis seperti patchouli.Kontribusi: memberikan panduan praktis untuk membantu UMKM mematuhi peraturan akuntansi.
Analisis Pelaporan Tanggung Jawab Sosial pada UMKM Komoditas Nilam di Kota Madiun Arista, Denty; Eko , Zaim Arif; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Nursulistyo, Emy Dwi; Seto, Bayu; Nugrahaningsih, Putri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8200

Abstract

Laporan Corporate Social Responsibility (CSR) merupakan wujud tanggung jawab pelaku bisnis atas dampak yang ditimbulkan dari adanya suatu aktivitas operasional. Tujuan penelitian adalah untuk membandingkan pengaplikasian laporan CSR menggunakan ISO 26000 yang dikaitkan dengan konsep triple bottom line. Penelitian dilakukan pada UMKM sektor komoditas nilam di Kota Madiun yang merupakan penghasil minyak atsiri serta beberapa produk sabun aromaterapi. Berawal dari ketidakpahaman tentang konsep UMKM berkelanjutan yang menyeimbangkan triple bottom line berupa profit, people, planet,  menyebabkan pihak UMKM kesulitan untuk mendapatkan pendanaan bisnis serta beberapa stakeholder atau mitra kerja, yang mempertanyakan tentang tanggung jawab sosial, di mana mereka melakukan pembelian minyak dari hasil penyulingan yang tentunya tidak merusak hutan atau ekosistem lokal sekitarnya. Metode penelitian berupa kualitatif dengan analisis data menggunakan analisis komparatif deskriptif. Data penelitian berupa data primer yang diperoleh melalui observasi serta wawancara kepada ketua UMKM dan kepada Staff Akuntansi. Hasil penelitian menunjukkan bahwa konsep triple bottom line belum sepenuhnya dijalankan berdasarkan ISO 26000 oleh UMKM komoditas nilam tersebut. Untuk memahami konsep triple bottom line melalui pelaporan CSR, peneliti menggelar Focus Group Discussion (FGD) dan membuat template pelaporan CSR berdasarkan standar ISO 26000 yang digunakan sebagai luaran dalam penelitian ini. Penggunaan ISO 26000 dikarenakan mudah dipahami dan diterapkan, khususnya bagi sektor UMKM yang mengarah pada pembangunan keberlanjutan.
Co-Authors Arista, Denty Ayu Rahmawati, Labbaika Dwi Clarisa, Ananda Haya Dwi Suhartini Eko , Zaim Arif Labbaika Dwi Ayu Rahmawati Nugrahanigsih, Putri Nugrahaningsih, Putri Nursulistyo, Emy Dwi Rahmawati, Labbaika Dwi Ayu Saputra, Zaim Arif Eko Saputro, Zaim Arif Eko Seto, Bayu Tannar, Oryza Wardana, Muhammad Nugraha Eka