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MAKNA PENDAPATAN DALAM PERSPEKTIF PENGRAJIN KENDANG DI DESA NGILO-ILO KECAMATAN SLAHUNG KABUPATEN PONOROGO Titi Rapini; Sri Hartono; Rizki Listyono Putro
Jurnal Ekonomi Manajemen Vol 5, No 2 (2019): November 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v5i2.1220

ABSTRACTThe study about “The meaning of Income in the perspective of Kendang Craftsmen In Ngilo-Ilo Village, Slahung District, ponorogo Regency” is aimed to uncoer and analise the meaning of Income from the perspectie of Kendang Craftmen in Ngilo-Ilo Village, Slahung District. This study uses a ualitative approach with phenomenological type research. The data study is obtained by interiew, observation and documentation. The result of this study showed that the meaning of income in the perspective of Kendang Craftmen are 1) The Craft of Kendang is a family economic resource; 2)The craft of Kendang as a means of channeling hobbies and as a form of preserving culture especially Reyog so in this case the Craftmen interpreted the mean of income as a meeting spiritual needs hobbies and a satisfaction with the achievments obtained from a job; 3) The Kendang Craftmen in Ngilo-Ilo Villages creat a Kendang based on two methods, namely the deposit method and order method. The result of the study showed that the more order of Kendang indicate that the Kendang craft business is more growing because it means there will always be income from sales.Keywords: Meaning; Income; Kendang Craftmen.ABSTRAKPenelitian tentang “Makna Pendapatan dalam Perspektif Pengrajin Kendang di Desa Ngilo-Ilo Kecamatan Slahung Kabupaten Ponorogo” ini bermaksud untuk mengungkap serta menganalisa makna pendapatan dari perspektif masing-masing pengrajin kendang di Desa Ngilo-Ilo Kecamatan Slahung. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian Fenomenologi. Data dalam penelitian ini didapatkan melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa makna pendapatan dalam perspektif pengrajin kendang adalah, 1) kerajinan kendang sebagi sumber ekonomi keluarga; 2) kerajinan kendang sebagai sarana penyalur hobi dan sebagai bentuk melestarikan budaya khususnya kesenian Reyog sehingga dalam hal ini pengrajin mengartikan pendapatan sebagai pemenuhan kebtuhan rohani, hobi dan kepuasan atas pencapaian yang didapat dari suatu pekerjaan; 3) Pengrajin kendang di Ngilo-Ilo membuat kerajinan kendang ini berdasarkan dua metode, yaitu metode penyetokan dan pemesanan. Hasil penelitian menunjukkan bahwa semakin banyak pesanan menunjukkan bahwa usaha kerajinan kendang yang dijalankannya semakin berkembang dan ini berarti akan selalu ada pemasukan dari hasil penjualan kendang.Kata Kunci: Makna; Pendapatan; Pengrajin Kendang.

EVALUASI PENGELOLAAN DAN PROBLEMATIKA LAPORAN KEUANGAN MASJID DI KABUPATEN PONOROGO BERDASARKAN PSAK 45 Sri Hartono; Titi Rapini; Rizki Listyono Putro
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3750

Mosque is a non-profit organization arranged by Indonesian Constitution No. 17 of 2013 about Community Organization. Mosque manages a lot of social activities and collects fund in a large amount from congregation, so that the fund management is have to arranged professionally in order to create a transparent and accountable financial report. The Financial report of mosque is guided by PSAK No. 45. This study has three aims; the first is to digging information about the management of financial report, media of publications, mosque’s bank account, the source of revenue of mosque’s fund and the audit of financial report; the second aim is to digging information about the problems on drafting the financial report based on applicable financial standard’ and the third aim is to evaluate the practice of drafting mosque’s financial report according to the facts and drafting non profit’s financial report based on PSAK 45. The sample of this study is 25 mosques in Ponorogo by the random sampling method. This study is a descriptive qualitative with the primary and secondary data use the observation, interview and documentation. The result of this study shows that the majority mosques in Ponorogo have compiled the financial report and the type of financial report is an expense and income report only. The awareness of importance of financial publication is already reflected by the various ways of delivery, namely written on the blackboard, announcement board, photocopies distributed by congregants and announced every Friday prayer. Judging from the ownership of the mosque account, it is still combined into one personal account of the mosque management. The mosque's acceptance comes from donations, alms and waqf via cash, most of them still have not implemented online transactions. No mosque has yet been audited for financial reports. Financial management has not implemented recording based on PSAK 45, due to several factors. It needs to be evaluated through FGD (focus group discussion) and carried out regularly to reconstruct the financial reports of mosques in Ponorogo Regency based on article 45.

PELATIHAN PENCATATAN TRANSAKSI KEUANGAN BERBASIS SMARTPHONE ANGGOTA AISYIYAH PONOROGO Titi Rapini; Umi Farida; Rizki Listyono Putro
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2840

Kegiatan pelatihan ini melaksanakan tridarma perguruan tinggi dalam hal pengabdian kepada masyarakat, yaitu membekali mitra mengenai literasi akuntansi dalam hal pengelolaan dana usaha mikro. Mitra pengabdian ini yaitu anggota Aisyiyah Kabupaten Ponorogo yang memiliki usaha mikro, berjumlah 30 peserta. Bagi pelaku usaha mikro pencatatan transaksi keuangan yang tertib sangat diperlukan untuk mengetahui posisi keuangan usahanya. Catatan keuangan yang sistematis sebagai alat untuk pengambilan keputusan mengenai rencana perkebangan usahanya, serta syarat untuk mengajukan modal atau mendapatkan investor. Sistem administrasi pencatatan lapoaran keuangan usaha kecil kebanyakan masih manual yang terkesan rumit dan panjang, sehingga masih banyak para pelaku usaha yang tidak memiliki laporan keuangan dalam menjalankan usahanya. Pelaksanaan kegiatan ini menggunakan metode ceramah, pelaksanaan tutorial bersama dengan tim pengabdian, serta sesi diskusi. 80% peserta pelatihan dapat mencatat transaksi keuangan dengan efektif dan efisien melalui aplikasi yang bisa didownload diplaystore melalui smartphone .

Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo Titi Rapini; Umi Farida; Rizki Listyono Putro
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1097

The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for making records relating to salary payments such as salary payables and tax payables, as well as re-examining the payroll made by the SDI section and issuing orders for spending money and forwarded to the treasury subsection for payroll payments and recording money out . The treasury subdivision is responsible for paying employee salaries through the bank by transferring money directly to each employee's account, as well as providing proof of transfer to the accounting subdivision to record outgoing money through the recording system. So the payroll accounting information system at the Ponorogo Muhammadiyah General Hospital shows that it supports internal control efforts that are quite good, there is a clear separation of duties in the organizational structure responsible for managing finances. Expected to be able to compile financial reports that can be accounted for to stakeholders, carry out salary payments on time and can minimize financial statement fraud.

Analisis Faktor-faktor yang Mempengaruhi Persepsi Etis Akuntan Masa Depan dengan Love of Money sebagai Variabel Intervening Rizki Listyono Putro; Eva Wany; Sarah Yuliarini
SUBSTANSI Vol 4 No 2 (2020)
Publisher : Politeknik Keuangan Negara STAN

The attitude of accountant's tendency to become wealthy was initiated at the beginning of determining them as professions. Whether from the beginning they have the perception of being rich quickly from the wealth of others, so that from the beginning to be embedded the intention will justify all means to redefine the desire. They are prospective accountants who are supposed to be equipped with a basic knowledge of ethics. This thesis aims to empirically evaluate factors that influence the ethical perception of future accountants with love of money as the intervening variable, its free variable is gender, academic achievement, and locus of control. The most variable is the ethical perception of future accountants. Selection of research samples using purposive samples, and a sampling of 90 respondents. Data analysis techniques using SEM (Structural Equation Modeling) with SmartPLS Program version 3.0. There are three conclusions of the research analysis results namely: indirect influence of the gender variables against ethical perception through love of money is an uninfluential and insignificant, indirect influence of variable academic achievement to the ethical perception of future accountants through love of money has no effect and insignificant, and indirect influence of the variable locus of control to the ethical perception of future accountants through the love of money.

Pendampingan Penerapan SIA dalam Perlakuan Akuntansi Persediaan pada PT Ngabar Mandiri Sejahtera Desi Setyaningrum; Lola Maharani; Rizki Listyono Putro
Jurnal Pengabdian Manajemen Vol 2 No 1 (2022): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v2i1.4205

The objectives of this community service are 1) assistance in the application of PT Ngabar Mandiri Sejahtera's Inventory Recognition, 2) assistance in the application of inventory value measurement with the PT Ngabar Mandiri Sejahtera cost formula, 3) assistance in the application of presentation of financial statements to inventory at PT Ngabar Mandiri Sejahtera. The results of the mentoring activity regarding the application of analysis of the application of accounting information systems to the accounting treatment of inventory for employees of PT Ngabar Mandiri Sejahtera as activity participants were able to understand about 1 type of inventory, namely inventory that is ready to be resold (merchandise inventory). The inventory recognition itself is recognized when the goods arrive at the warehouse and the purchase receipt arrives at the PT. The recording of merchandise is distinguished according to the classification of the type of goods. Stock taking activities themselves are carried out at the end of each period or end of the year. Inventory valuation is only based on cost (purchase price). Meanwhile, in SAK ETAP, inventory valuation is carried out by measuring the lower of the cost and selling price less costs to complete and sell. In presenting its financial statements, its accounting inventory is disclosed in the financial statements (income statement and balance sheet).

Sosialisasi Literasi Pembiayaan Perbankan Syariah di Jenangan Kabupaten Ponorogo Rizki Listyono Putro; Titi Rapini; Umi Farida
Jurnal Pengabdian Manajemen Vol 3 No 1 (2023): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v3i1.6106

The implementation of the service aims to provide Islamic banking literacy related to regulations, systems and products from Islamic banking. The implementation of this activity uses the lecture method, implements and discussion sessions. The implementation of community service applies three sessions, namely session one, exposure to community service activities, session two exposure to entrepreneurship and session three exposure to material on Islamic banking financing. Community service was carried out at Jenanagan, Ponorogo Regency in collaboration with BMT Surya Abadi Jangan. The result of this community service activity is that literacy socialization activities have an impact on increasing sharia financial and banking education. The service participants fully understand and understand regulations, systems and various savings products, financing and services in Islamic banking. These findings show the importance of more intensive socialization in order to increase banking literacy in a complex society.

PENGARUH WORK LIFE BALANCE, STRES KERJA DAN BEBAN KERJA TERHADAP TURNOVER INTENTION Umi Farida; Titi Rapini; Rizki Listyono Putro
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4193

Many workers often change jobs. The purpose of this study is to determine the effect of work life balance, work stress and workload on turnover intention at PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo Supermarket and the differences between the two. This study used a simple random sampling method, by taking a sample of 20% of the 273 employee population, so there were 50 samples from PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo supermarket. This study uses a quantitative research approach, using the Independent sample t test for data analysis. The analysis technique used is the IBM SPSS 23 software version. The types of data in this study are primary and secondary data. The result was found that the effect of work life balance, work stress and workload had a positive and significant effect on turnover intention among employees of PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo Supermarket. The magnitude of the influences of the Luwes Ponorogo Supermarket is greater. It’s hoped that the existing turnover intention problems can be found and get the right solutions in addressing work life balance, work stress and workload. So that it can improve the human resources section in employee management. Keywords: Turnover Intention, Workload

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