Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
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
Tiaramurti, Galuh
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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 | 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
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, CONTINUOS
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
Co-Authors Arista, Denty Ayu Rahmawati, Labbaika Dwi Clarisa, Ananda Haya Dwi Suhartini Labbaika Dwi Ayu Rahmawati Nugrahanigsih, Putri Nugrahaningsih, Putri Rahmawati, Labbaika Dwi Ayu Saputra, Zaim Arif Eko Saputro, Zaim Arif Eko Tannar, Oryza Wardana, Muhammad Nugraha Eka