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All Journal AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) INVENTORY: JURNAL AKUNTANSI Adimas : Jurnal Pengabdian Kepada Masyarakat JAAF (Journal of Applied Accounting and Finance) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat AL-FALAH : Journal of Islamic Economics JAMER Engagement: Jurnal Pengabdian Kepada Masyarakat
Wibisono, Nurharibnu
Universitas Merdeka Madiun
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pendampingan Penyusunan Laporan Keuangan Koperasi Abi Makmur Bersama Nurharibnu Wibisono; Fatchur Rochman
JURNAL DAYA-MAS Vol. 6 No. 2 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.68

Abstract

This activity service purposes to provide accounting counseling for cooperatives as well as assistance activities in preparing financial reports at the ABI Makmur Bersama Cooperative in accordance with applicable regulations. This community service method is counseling on accounting materials and assistance in preparing financial reports. The target participants are the ABI Makmur Bersama Cooperative Management. The time for the activity is November 2019 - January 2020. This activity took place at the ABI Makmur Bersama Cooperative, Jalan Manggala Mulya number 65, Rejomulyo Village, Kartoharjo District, Madiun City. After conducting counseling and mentoring, cooperative management 1) understands cooperative accounting and the principles of its preparation. 2) Cooperative management, especially treasurer, can make a cooperative financial report. 3) Cooperative management is able to report the cooperative's financial performance in terms of inventory and sales development.
Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun Nurharibnu Wibisono; Herry Purnomo; Endang Edy Rahaju
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.434 KB) | DOI: 10.33319/jamer.v2i1.44

Abstract

Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool in this study. The results of this study indicate PAD, DBH, and DAU affect the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination (Bakorwil). Whereas SiLPA has no effect on Local Governments as the Madiun Regional Coordination). Simultaneously shows PAD, DBH, DAU, and SiLPA influences the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination. Keywords—: Regional Original Revenue; Revenue Sharing Fund; General Allocation Fund; Remaining Budget Calculation; and Social Assistance Expenditure.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Desa Kare, Kecamatan Kare, Kabupaten Madiun) Nurharibnu Wibisono; Fatchur Rochman; Esa Nurwanti Nurwanti
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.5 KB) | DOI: 10.33319/jamer.v3i1.73

Abstract

It research aims to examine the influence of community participation, transparency & accountability in the supervision of dorp funds in Kare Village, Kare District, Madiun Regency. The sample in it research were village officials and RTs. Searching for main data through spread out questionnaires to the study sample. The data obtained were tested with regression of multiple linear studies. Study results show the variable of social participation has no effect on the supervision of village funds, the variable of transparency has an influence on the management of dorp funds, the variable of accountability has an effect on the management of dorp funds and the variables of community participation, transparency and accountability have an influence on the supervision of dorp funds. Adjsted R2 has a mark of 55.1%, which means that the variable of village fund supervision is affected by community participation, transparency and accountability while the rest 44.9% is the influence of other reasons not included in this research.
Assistance of Madiun City Political Party Managers in Compiling Accountability Reports on the Use of Political Party Financial Aid Funds Elly Astuti; Nurharibnu Wibisono
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): November 2021
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/engagement.v5i2.289

Abstract

Finance is one of the important aspects in determining the sustainability and credibility of political parties, and will indirectly affect the political quality of a country. For this reason, transparency in the financial management of political parties is required in accordance with applicable regulations. However, some cadres of political party administrators in the regions have difficulty in compiling accountability reports because they do not have an educational background in accounting. For this reason, assistance is needed to compile a simple accountability report with the help of a general cash book that is easy to understand and practical. The results of the activity showed that the preparation of the general ledger was able to increase participants' understanding of the procedures for preparing accountability reports more easily even though they did not previously have basic knowledge of accounting.
Faktor PAD Memediasi Pengaruh Belanja Modal Pada Pertumbuhan Ekonomi Daerah Di Kabupaten/Kota Se-Bakorwil 1 Madiun Wibisono, Nurharibnu; Rendah Istiqaroh, Choirum; Iswati, Retno; Mulyati, Tatik
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 1 (2024): Februari 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i1.3121

Abstract

This studi aims to test the influence of capital spending on economic accretion mediated by Original Local Government Revenue (PAD) in districts/cities in Bakorwil 1 Madiun in 2012 - 2022. Secondary data is realization of capital expenditure and PAD was got from the situs of DJPK. Ministry of Finance RI and regional economic growth with GRDP proxies obtained from BPS for various districts/cities in Bakorwil 1 Madiun. This category of study is quantitative and explanatory approach. The data analysis method usespath analysis. The results of the partial direct influence research show that capital spending has no positive and insignificant effect on regional economic development, capital expenditure has a significant positive impact on PAD and PAD has a significant positive impact on regional economic accretion. The indirect effect concludes that PAD mediates the influence of capital spending on regional economic development.
Economic Growth Mediates Village Funds And Original Local Government Revenue Towards Poverty In Regencies/Cities In East Java Wibisono, Nurharibnu; Abidin, Munirul; Ekowati, Vivin Maharani
AL-FALAH : Journal of Islamic Economics Vol. 9 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v9i1.8314

Abstract

Purpose:  The mean of its research was to examine the effect of Village Funds and Local Government Revenue (PAD) on poverty mediated by economic growth in regencies and cities in East Java province.Design/Method/Approach:  The research population is regencies/cities in East Java in 2015–2022. The data on Village Funds and Local Government Revenue were taken from the DJPK of the Ministry of Finance Republic Indonesia situs. The data on poverty and economic growth were obtained from the website of the Central Bureau of Statistics (BPS) of East Java Province. The data analysis used path analysis. Findings:  The outputs declare Village Funds had a significant positive influence on poverty. Village Funds have no significant influence on economic accretion. Local Government Income has a significant negative influence on poverty. Local Government Revenue has a significant positive influence on economic accretion. Economic increases has a significant positive influence on poverty. Village Funds have a significant positive indirect impact  on poverty by way of economic growth. Original Government Revenue has a significant positive indirect influence on poverty through economic increases.Originality/Values:  Economic growth must be encouraged because it is able to mediates village funds and original local government revenue towards poverty in regencies/cities In East Java.
The Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengelolaan Dana Desa Suharni, Siti; Wibisono, Nurharibnu; Dianti, Pramita Mawar
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21222

Abstract

This research is a quantitative research type. This research aims to examine the influence of the Internal Control System (SPI), Village Apparatus Competency (KAD) and Morality on preventing fraud in Village Fund management in villages in Ngariboyo District, Magetan Regency. The population in this study were all villages in Ngariboyo sub-district. The sampling technique uses purposive sampling. Data was obtained from respondents through distributing questionnaires. Data analysis used multiple linear regression tests with SPSS tools. The results of the analysis show that SPI has a significant positive effect on fraud prevention, KAD has a significant positive effect on fraud prevention. Morality has a significant positive effect on preventing fraud in managing village funds. Simultaneously SPI, KAD, and morality influence the prevention of fraud in village fund management. The results of this research are important in line with the increase in Village Funds from year to year and efforts to distribute Village Funds so that they are right on target.
PENYULUHAN PELESTARIAN LINGKUNGAN DAN PELATIHAN PEMBUATAN EKO ENZIM DI PPTQ AHMAD DAHLAN, DUSUN MOJOREJO, DESA KLITIK, WONOASRI, KABUPATEN MADIUN Wibisono, Nurharibnu; Darmoko, Henry Windrianto; Aribowo, Wira Ganet
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 9, No 1 (2025): Maret 2025
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v9i1.9067

Abstract

Tujuan pengabdian masyarakat ini adalah pertama, mengadakan penyuluhan pelestarian lingkungan melalui penanganan sampah melalui prinsip 3R (reduce, reuse, recycle). Kedua, melakukan pelatihan pembuatan eko enzim. Peserta penyuluhan dan pelatihan adalah para murid/santri PPTQ Ahmad Dahlan, Dusun Mojorejo, Desa Klitik, Wonoasri, Kabupaten Madiun. Di lingkungan PPTQ Ahmad Dahlan sudah dilaksanakan tugas piket untuk membersihkan lingkungan  pondok, kelas, kamar tidur dan toilet sehari 2x pagi dan sore. Namun kondisinya masih kurang rapi dan bersih. Para murid/santri sudah mengetahui masalah pelestarian lingkungan namun belum melaksanakan dengan baik. Para murid juga sudah mengetahui tentang eko-enzim, namun belum bisa membuatnya.  Selanjutnya diberikan materi pelestarian lingkungan dengan konsep 3R (reduce, reuse, recycle) dan cara pembuatan eko-enzim dari limbah sisa buah-buahan. Eko-enzim adalah cairan fermentasi formulasi dari gula/gula merah/tetes tebu, residu buah/sayuran serta air dengan perbandingan 1:3:10. Ekoenzim bermanfaat untuk pupuk cair tanaman dan dapat disemprotkan ke tanaman, pengusir hama, campuran sabun cuci dan pel lantai, dan pembersih air sungai.
Indonesian Shariah Hospital Implementation Helping The Halal Industry’s Ecosystem: The Swot Analysis Minarni; Wibisono, Nurharibnu; Retno Widiyanti, Dwi; Ayuningtyas, Rosida Dwi
AL-FALAH : Journal of Islamic Economics Vol. 10 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v10i01.12587

Abstract

Purpose: The purpose of this study is to analyze the strengths, weaknesses, opportunities, and threats of implementing sharia hospitals in Indonesia to help the halal industry ecosystem in Indonesia. Design/Method/Approach: This type of research is qualitative, using descriptive methods and SWOT analysis. Secondary data comes from DSN MUI Fatwa Number 107/DSN-MUI/X/2016 on Sharia-based hospital organization. Secondary data also includes Sharia hospital journals, proceedings, reports, news, and websites. Documentation is used to collect data. Data is evaluated and interpreted, and conclusions are drawn using applicable references. Findings: This study found that the implementation of sharia hospitals in Indonesia is supported by the strength of DSN-MUI Fatwa No. 107/DSN-MUI/X/2016, the enthusiasm for halal lifestyle, and the development of the MUI halal-certified medicine, food, and beverage sectors. Opportunities in the form of high market demand due to the large Muslim population and support from the tourism sector. Weakness factors include the lack of qualified human resources for Islamic hospitals and the pharmaceutical industry, which still imports raw materials that do not meet halal standards. The threat is the conventional-based Indonesian public health insurance (BPJS), which contains usury elements that do not meet Sharia principles in Islamic hospitals. Originality/Values: This research contributes to increasing awareness of the importance of sharia hospitals in Indonesia and helps formulate appropriate sharia hospital development strategies for the sustainability of the halal industry ecosystem based on the SWOT analysis results. Keywords: Health Services, Sharia Hospital, SWOT Analysis, Halal Ecosystem.
Improving Village Government Performance through Village Financial Management, Good Village Governance, and Knowledge Management Wibisono, Nurharibnu; Asnawi, Nur; Ekowati, Vivin Maharani
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p164-177

Abstract

Introduction/Main Objectives: The purpose of this study is to investigate the influence of Village Financial Management (PKD), Good Village Governance (GVG), and Knowledge Management (KM) on Village Government Performance (KPD) from a sharia economic perspective. Background Problems: Due to the substantial influx of village funds following the introduction of Law No. 6/2014, the Village Government and Village Financial Management Officers (PPKD) must effectively and precisely handle village finances. Novelty: This study proves that good PKD, GVG, and KM development as an adaptation to changes in regulations, technology, corruption prevention, and calls for administrative change can enhance the Village Government's effectiveness. Research Methods: The study takes a quantitative method with simple random sampling procedure. The study's population was all villages in Madiun Regency, totaling 198 villages. Proportionally selected 66 villages from 15 sub-districts and 348 respondents of Village Financial Management Implementers (PPKD). Multiple regression using the SmartPLS 4 test tool was the data analysis method. Finding/Results: Multiple regression using the SmartPLS 4 test tool was the data analysis method. Conclusion: To implement bureaucratic reform and New Public Management, the Village Government must continue to improve PKD and GVG and foster KM as a way to serve the public, be accountable to the public, and work toward the village's vision and goal.
Co-Authors Aribowo, Wira Ganet Arini Wildaniyati Ayuningtyas, Rosida Dwi Darmoko, Henry Windrianto Dianti, Pramita Mawar Elly Astuti Endang Edi Rahayu Endang Edy Rahaju Esa Nurwanti Nurwanti Fatchur Rochman Fatchur Rochman Fatchur Rochman Handaru Agnyana Hermawan, Hery Herry Purnomo Herry Purnomo Hery Hermawan Iswati, Retno Minarni Mintarti Indartini Munirul Abidin Norma Fitria Nur Asnawi Rahaju, Endang Edy Rendah Istiqaroh, Choirum Retno Widiyanti, Dwi Soliha, Yefi Suharni, Siti Sulistya Eviningrum Tatik Mulyati Vanda Tri Ulansari Vivin Maharani Ekowati Wildaniyati, Arini Yefi Soliha