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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 Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Wibisono, Nurharibnu
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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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Pengaruh Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, Kemampuan Menyusun Laporan Keuangan, dan Pemanfaatan E-Commerce Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) Vanda Tri Ulansari; Nurharibnu Wibisono; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 2 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i2.165

Abstract

This research aims to examine the influence of Accounting Information Systems, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce on the Performance of Micro, Small and Medium Enterprises (MSMEs). The type of research used in this research is quantitative with a descriptive approach.. Data was obtained by distributing it directly to MSMEs and using Google Form. The population in this research is Micro, Small and Medium Enterprises (MSMEs) in Madiun City, especially the Kartoharjo District area.. The sampling method used was a purposive sampling technique with a total of 100 respondents. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Accounting Information System independence variable is 0.001, the Quality of Human Resources variable is 0.003, the Ability to Prepare Financial Reports variable is 0.005, E-Commerce Utilization is 0.000 and the Adjusted R Squre shows a value of 0.702 or 70.2%. With these results it can be stated that the Accounting Information System, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce have a positive and significant effect on the performance of Micro, Small and Medium Enterprises (MSMEs).
PENGOLAHAN SAMPAH 3R DAN PEMBUATAN EKOENZIM PADA KELOMPOK TANI KEDUNGMULYO, DESA KEDUNGJATI, KECAMATAN BALEREJO, KABUPATEN MADIUN Nurharibnu Wibisono; Sulistya Eviningrum; Handaru Agnyana
JURNAL DAYA-MAS Vol. 9 No. 2 (2024): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v9i2.162

Abstract

The waste problem will become a major problem for humans and the environment if not handled properly. Some people still do not understand the importance of waste sorting with the 3R concept. The community's dependence on chemical fertilizers needs to be given an alternative replacement through the manufacture of organic fertilizers. The method of implementing this community service is counseling and training. In the counseling session, material was given on environmental conservation with the 3R concept (reduce, reuse, recycle). In the second session, material was given on how to make eco-enzymes from fruit waste. Participants in the counseling and training were the Kedungmulyo Farmers Group, Kedungjati Village, Balerejo District, Madiun Regency. Ecoenzymes are useful for liquid plant fertilizers and can be sprayed on plants, pest repellents, a mixture of washing soap and floor cleaners, and river water cleaners. Participants can understand the material on environmental conservation through waste sorting with the 3R concept (reuse, reduce, recycle). Participants can understand and practice making eco-enzymes. The method of making ecoenzyme is to put in leftover fruit and/or vegetables plus white sugar/brown sugar (molasses)/cane molasses plus water, ratio 3:1:10. Next, the mixture of ingredients is put into a bottle/gallon, given an exhaust air channel through a small hose. The end of the hose is put in water in a small bottle to make it sterile. The ecoenzyme fermentation process lasts for 3 months.
DITERMINAN KINERJA PEMERINTAH DESA Herry Purnomo; Qaiyim Asy’Ari; Nurharibnu Wibisono; Arini Wildaniyati; Nensi Putri Chintianila
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.160

Abstract

Abstract— This paper seeks to empirically assess the key variables affecting performance within village government structures in Karas District, Magetan Regency. The independent variables of the study are Regulation, Organizational Commitment, and Human Resources (HR). and Leadership. The current analysis identifies Village Government Performance as the core dependent variable. The research population is Village Apparatus and the sampling technique uses purposive sampling, that is the Village Head, Secretary, Treasurer, Section Head, Head of Affairs, and village operators who are directly involved in village financial management. The research data were obtained from questionnaires from 60 respondents from 11 villages in Karas District, Magetan Regency. The research data analysis used Multiple Linear Regression with Smart PLS 4 tool. The empirical findings demonstrate that while organizational commitment and leadership exert a significant influence on village government performance. Regulation and human resources do not show a statistically significant effect on village government performance.. Village officials and village office staff need to understand and comply with applicable regulations and improve HR capacity so that public budget management can run efficiently, effectively, and accountably. As an agent, the Village Government needs to realize a just, prosperous village society and optimize the delivery of administrative services to the public.
Pengaruh Good Governance Dan Standar Akuntansi Pemerintah Pada Kualitas Informasi Keuangan Nurharibnu Wibisono; Fatchur Rochman; Rhoman Syafi’i
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.264

Abstract

The aim of this study is to examine how Good Governance and the application of Government Accounting Standards (GAS) affect the quality of financial information. This study employs a quantitative approach. This research is quantitative with multiple regression methods and data processing using SPSS tools. The population is the financial management apparatus in 15 (all) sub-districts of Madiun Regency. Purposive sampling was determined, namely 2 (two) financial management tools for finance, program preparation and reporting in 15 sub-districts of Madiun Regency, totaling 30 respondents. The findings reveal that Good Governance and GAS each positively and significantly affect the Quality of Financial Information in the sub-districts of Madiun Regency. Moreover, when both variables are considered together. Good Governance and GAS also produces a positive and significant influence on the quality of financial information. The adjusted R2 value is 0.626, indicating that together Good Governance and SAP implementation influence KIK by 62.6% and the remaining 37.4% is influenced by other variables, such as the Internal Supervisory Unit (SPI), competency, and so on. Practical contribution, as implementer of public policy, the District Government needs to be consistent in implementing Good Governance and SAP so that it can produce quality financial information that shows good service performance to the community.  Based agency theory, as a development agent, the District Government must be able to carry out its mandate to manage public financial resources with the aim of achieving a just and prosperous society.
PENDAMPINGAN SPT TAHUNAN 2025 PADA UMKM BREM CANDI MAS Wibisono, Nurharibnu; Wildaniyati, Arini; Salam, Zenna Maulana; Putri, Alin Destika
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 2 (2026): Juni
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i2.8823

Abstract

Peraturan Pemerintah Nomor 55 Tahun 2022 telah memperbaruhi ketentuan PPh final 0,5% di mana WPOP dengan peredaran bruto sampai dengan Rp500 juta dalam satu tahun pajak tidak dikenakan PPh. Dengan adanya sistem Coretax tahun 2026 menyebabkan kesulitan pengurusan SPT Tahunan tahun 2025 pada Usaha Mikro, Kecil, dan Menengah (UMKM) Brem Candi Mas. Tujuan dari kegiatan ini adalah memberikan penyuluhan dan pendampingan pengurusan SPT Tahunan 2025 pada UMKM Brem Candi Mas. Kegiatan pendampingan ini dilaksanakan pada bulan Maret 2026. Langkah-langkah pendampingan yang dilakukan adalah identifikasi permasalahan mitra, penyuluhan perpajakan, perhitungan omzet bulanan, dan pengurusan SPT Tahunan sistem Coretax. Kewajiban perpajakan UMKM Brem Candi Mas yang beromzet kurang dari Rp 500 juta setahun sehingga tidak perlu membayar pajak. Namun, tetap diwajibkan melaporkan SPT Tahunan maksimal bulan Maret tahun berikutnya.
The Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengelolaan Dana Desa Siti Suharni; Nurharibnu Wibisono; Pramita Mawar Dianti
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024)
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.
Co-Authors Aribowo, Wira Ganet Arini Wildaniyati Arini Wildaniyati Ayuningtyas, Rosida Dwi Darmoko, Henry Windrianto Elly Astuti Endang Edi Rahayu Endang Edy Rahaju Esa Nurwanti Nurwanti Eviningrum, Sulistya Fatchur Rochman Fatchur Rochman Handaru Agnyana Hermawan, Hery Herry Purnomo Herry Purnomo Herry Purnomo Hery Hermawan Iswati, Retno Minarni Mintarti Indartini Munirul Abidin Nensi Putri Chintianila Norma Fitria Nur Asnawi Pramita Mawar Dianti Putri, Alin Destika Qaiyim Asy’Ari Rahaju, Endang Edy Rendah Istiqaroh, Choirum Retno Widiyanti, Dwi Rhoman Syafi’i Salam, Zenna Maulana Siti Suharni Soliha, Yefi Tatik Mulyati Vanda Tri Ulansari Vivin Maharani Ekowati Wildaniyati, Arini Yefi Soliha