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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Buana Information Technology and Computer Sciences (BIT and CS) Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Adbis : Jurnal Administrasi dan Bisnis Unram Journal of Community Service (UJCS) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JAMER Journal of Public Accounting (JPA) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Buletin Pemberdayaan dan Pengembangan Masyarakat Journal of Social Science and Humanities
Ahmad Kudhori
Politeknik Negeri Madiun
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Fundamental Analysis And Technical Analysis Before Covid-19: Empirical Study On LQ45 Indexed Shares In BEI Trisna Ayu Oktavia; Shinta Noor Anggraeny; Ahmad Kudhori
JPA : Journal of Public Accounting Vol 1, No 1 (2021): Journal of Public Accounting Vol.1 No.1, Juni 2021
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.638 KB) | DOI: 10.30591/jpa.v1i1.2483

Abstract

Stock investment has the potential to provide returns. Determining a portfolio is the first step for investors in investing. Commonly used stock analysis is fundamental analysis and technical analysis. The purpose of this study is to present a fundamental and technical analysis of company shares indexed by LQ45 on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The research method used is descriptive statistics. The sample of this study used a purposive sampling technique so that there were 17 companies collected. The results of fundamental analysis show that Gudang Garam Tbk, Matahari Department Store Tbk, Bukit Asam (Persero) Tbk, Surya Citra Media Tbk, and Unilever Indonesia Tbk have good ratio values. As for technical analysis, Gudang Garam Tbk Jasa Marga (Persero) Tbk Surya Citra Media Tbk Waskita Karya (Persero) Tbk shows a buy signal.
The Critical Path Method In Management Information System of Contractor Service Company Using Incremnetal Model Hamim Tohari; Ahmad Kudhori; Hedi Pandowo
Buana Information Technology and Computer Sciences (BIT and CS) Vol 4 No 1 (2023): Buana Information Technology and Computer Sciences (BIT and CS)
Publisher : Information System; Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bit-cs.v4i1.2770

Abstract

Good control is needed in managing a project, starting from controlling the human resources to systematic scheduling. CV. XYZ Surabaya is a contractor service company, that does not yet have an information system that can be used as a control tool in project management. Critical Path Method (CPM) is one method that can be used to schedule projects. This study aims to design a project management information system by implementing CPM. The system design is done using the Incremental Model. The results of this study are in the form of a prototype system that fits the needs of CV. XYZ Surabaya, includes system flow, Contextual Data Model (CDM), and User Interface (UI).
AUDIT INTERNAL DALAM MENINGKATKAN EFEKTIVITAS SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI VOKASI NOVA MAULUD WIDODO; AHMAD KUDHORI; VAISAL AMIR
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.477

Abstract

RECEIVABLE ACCOUNTING TREATMENT BASED ON GOVERNMENT ACCOUNTING STANDARDS ON THE LOCAL GOVERNMENT FINANCIAL REPORT OF NGANJUK REGENCY Ahmad Kudhori; Hamim Tohar; Nova Maulud Widodo
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2843

Abstract

This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Nganjuk Regency, having its address at Jalan Basuki Rachmad Number 1 Nganjuk. The purpose of this study was to determine the analysis of accounts receivable and the application of financial statements to BPKAD based on Government Accounting Standards. Data collection techniques are carried out by means of observation and interviews, to collect information in the form of government financial reports that have been audited by the Financial Supervisory Agency to be analyzed according to Accounting Standards for Accounts Receivable Number 6 concerning Accounting for Receivables accompanied by supporting evidence, namely documentation. The issuance of Government Regulation No. 71 of 2010 has brought significant changes in government financial reporting. These changes are set forth in the accounting policies and accounting systems that form the basis before being implemented in the presentation of financial statements. Changes in the accounting basis to the accrual basis must be carried out no later than 2016. The results of research at the Regional Financial and Asset Management Agency of Nganjuk Regency have applied the Accrual-Based Government Accounting Standards in 2015 for the preparation of financial statements consisting of: Budget Realization Report, Report on Changes in Budget Balance, Balance Sheet, Operational Report, Report on Changes in Equity, and Statement of Cash Flows. Total current assets in 2020 experienced a large increase of Rp4.032.915.127,53 obtained from the total current assets in 2020 of Rp445.230.242.894,16 minus the total current assets in 2019 of Rp441.197.327.766,63.
INTERNAL SUPERVISORY UNIT VOCATIONAL HIGHER EDUCATION SUPERVISION AREA OF INSPECTORATE KEMDIKBUDRISTEK Nova Maulud Widodo; Ahmad Kudhori; Vaisal Amir
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2848

Abstract

Changes organization of the KEMDIKBUDRISTEK made Polytechnic Colleges under the organization of the Director General Vocational Studies. Vocational universities were initially in the supervisory area of ​​inspector 1, now in 2022 the Vocational College is in the supervisory area ​​inspector 4. This change has also affected the communication of the internal supervisory unit at the Polytechnic with the Inspectorate General. The implementation of supervision for institutions in their business processes is the focus of the internal supervisory unit. All stakeholders are expected to be able to complete their work, even the demands for the implementation of MBKM become a challenge for the polytechnic. In the implementation of this supervision, there are adjustments to the current pandemic conditions. This study aims to determine the impact of the internal supervisory unit in vocational colleges in the area of ​​inspector supervision 4. Researchers in conducting the analysis used qualitative methods with primary and secondary data sources, while the type of data used was qualitative. Data collection methods are interviews and documentation. Furthermore, the results of data analysis were then validated for drawing conclusions. The results showed that with the return of the supervisory area of ​​vocational higher education to area 4, coordination with other universities was getting better. This result makes SPI supervision more optimal.
Implementation of Digital Technology in Increasing Transparency and Accountability of Zakat and Tax Management in Madiun City Ahmad Kudhori; Hendrik Kusbandono; Koerniawan Dwi Wibawa
Journal of Social Science and Humanities Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i01.73

Abstract

This study aims to determine the digital technology needed to synergize the zakat database with the tax database, to determine the advantages and disadvantages of implementing technology in managing zakat and tax, and to understand taxpayer awareness when the zakat database can be synergized with the tax database. Zakat and Tax are two different concepts, but along with the development of technology, both use digital technology in carrying out their operational activities. The research method used is a descriptive method with a qualitative approach. The stages in this study are topic selection, research design, data collection using interviews, observations, documentation, data analysis, data validation by triangulating data and the last is writing a report. The results of the study stated that with the implementation of a digital system, data collection and reporting become more efficient, accurate, and easily accessible to the public. This not only strengthens public trust in zakat and tax management institutions, but also increases taxpayer and zakat payer compliance. Although there are challenges such as data security issues, infrastructure limitations, and lack of digital skills among officers and the community, the benefits obtained from implementing this technology are much greater
Pengabdian Masyarakat Implementasi PMK 11 Tahun 2025 tentang Pajak Pertambahan Nilai pada Paguyuban Seni Karawitan Magetan Nova Maulud Widodo; Ahmad Kudhori; Hamim Tohari; Lely Kumalawati; Gemelthree Ardiatus S; Desita Hardiyanti
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 4 No. 2 (2025)
Publisher : Universitas PGRI Madiun

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

Abstract

Program pengabdian kepada masyarakat dilaksanakan di Paguyuban Seni Probo Yitno yang berlokasi di Desa Tulung Kecamatan Kawedanan Kabupaten Magetan dengan klasifikasi Kegiatan Seni. Perubahan tarif ppn yang tertuang dalam UU HPP tahun 2021. Di dalam peraturan tersebut disebutkan bahwa paling lambat 1 Januari 2025 tarif PPn akan mengalami kenaikan menjadi 12 persen. Perubahan tarif inilah yang memunculkan berbagai tanggapan di masyarakat, tidak terlepas tanggapan oleh para pelaku seni di Magetan. Meski telah muncul PMK 131 di 31 Desember 2024 namun isu yang telah beredar pada pelaku seni menyebabkan tanggapan yang kurang mengenakan. Hal tersebut diperkuat keadaan ekonomi masyarakat diakhir 2024 yang kurang bagus terutama pelaku seni yang terimbas Covid 19.
Implementation of SAK EMKM as the Basis for Annual Tax Reporting Koerniawan Dwi Wibawa; Dewi Kirowati; Tri Septianto; Ahmad Kudhori; Ghea Fauziah; Sebti Nurkumalasari; Ika Rahuli Kusuma Dewi
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1201

Abstract

This community service activity aimed to enhance the understanding and practical skills of Grade XII Accounting students at SMK Negeri 1 Geger in applying the Financial Accounting Standards for Micro Small and Medium Enterprises (SAK EMKM) as the basis for annual tax reporting. Conducted on September 2 2025 the in person program covered four key topics the role of MSMEs in the national economy components of SAK EMKM based financial statements transaction recognition methods and simplified tax calculation approaches. Through a combination of socialization hands on Excel based financial statement preparation and interactive discussions participants’ demonstrated improved comprehension of SAK EMKM principles journal entries and basic tax computation. Although challenges remain particularly in grasping abstract accounting concepts such as cost of goods sold depreciation and liability classification the activity successfully laid a foundational framework for future competency development. The use of Microsoft Excel proved effective for automation yet highlighted the need for technical guidance to avoid errors. This initiative underscores the importance of integrating SAK EMKM into vocational accounting education to produce job ready graduates who can support transparent accountable and tax compliant financial management in Indonesias MSME sector. Continued mentoring and collaboration between educational institutions and stakeholders are recommended to sustain and expand these outcomes.
Co-Authors Agus Susanto Alfi Nur Rochmah Amir, Vaisal Anggraeny, Shinta Noor Aulia Puspita Diah Astama Desita Hardiyanti Dharmawan Iqbal Akbar Dian Kusumaningrum Farid majedi Fitriyah Zulfa Gemelthree Ardiatus S Ghea Fauziah Hamim Tohar Hamim Tohari Hendrik Kusbandono Henidar Sofia Mi`raj Hizkia Adji Manahisa Ika Rahuli Kusuma Dewi Juwita Arum Ardana Kirowati, Dewi Koerniawan Wibawa Laila Fidhiatul Latifah Lely Kumalawati Lestariningsih, Tri Lutfiyah Dwi Setia Nur Fitriah Pandowo, Hedi Ramadhana Eka Wicaknono Sebti Nurkumalasari Shinta Anggraeny Sundaru Guntur Wibowo Tri Septianto Trisna Ayu Oktavia Wahyu Pribadi Wibawa, Koerniawan Dwi Widodo, Nova Maulud