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All Journal Jurnal Ilmu Manajemen Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Pendidikan Ilmu Sosial Journal of Economic Education Jurnal SOLMA MATAPPA: Jurnal Pengabdian Kepada Masyarakat Pedagogik: Jurnal Pendidikan Patria Artha Journal of Accounting Dan Financial Reporting Surya Abdimas Jurnal Pendidikan Akuntansi dan Keuangan GERVASI: Jurnal Pengabdian kepada Masyarakat Bitnet: Jurnal Pendidikan Teknologi Informasi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi SULUH: Jurnal Abdimas Soedirman Economics Education Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian, Pendidikan dan Teknologi Jurnal Abdimas Pariwisata ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Asia Pasundan International of Community Services Journal (PICS-J) Vivabio : Jurnal Pengabdian Multidisiplin International Journal of Business, Law, and Education Jurnal Pengabdian Masyarakat Indonesia LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Indonesia Social Science Studies International Journal of Humanities Education and Social Sciences Jurnal Ilmu Manajemen International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education DEVOTE: Jurnal Pengabdian Masyarakat Global International Journal of Essential Competencies in Education Conference Proceedings International Conference on Education Innovation and Social Science Ekuitas Jurnal Pnedidikan Ekonomi Economic Education Analysis Journal Business and Accounting Education Journal Jurnal Pendidikan Ilmu Sosial
Slamet Fauzan
Universitas Negeri Malang, Indonesia
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Analisis Implementasi PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba (Studi Kasus di Rumah Sakit Umum Aminah Blitar) Irma Meiliana; Slamet Fauzan; Woldy Zulov; Farida Yanti
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 9 No 1 (2023): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol9.iss1.2023.1486

Abstract

Hospitals are an important part of social and health organizations that have the task of providing comprehensive health services, including preventive and curative services. An important source of information that can be used by various parties in an entity, especially hospitals, is financial reports. Hospital financial reports can be used both for management decisions and for outsiders. So that financial reports must be prepared properly so that they can be used as best as possible for the interests of stakeholders. The accounting standard that applies to hospitals that regulates the process of preparing financial reports is PSAK No. 45. The purpose of this study is to evaluate and analyze the level of compliance of hospitals in preparing and presenting financial reports and identify the reasons that influence the preparation of financial reports in hospitals. This research was taken at Aminah Blitar General Hospital. The results of the study show that at the Aminah Blitar General Hospital, it is still found that the preparation of financial reports is not in accordance with the provisions of PSAK No. 45.
Pelatihan SISKEUDES sebagai Bentuk Implementasi Kurikulum Akuntansi Lembaga di SMKN 2 Kota Kediri Slamet Fauzan; Silva Nurhalisa; Swastika Ayuniar; Ayuneng Indah Moliani
Jurnal Abdi Masyarakat Indonesia Vol 3 No 6 (2023): JAMSI - November 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.993

Abstract

Aplikasi SISKEUDES merupakan aplikasi pengelolaan keuangan desa yang berfungsi sebagai pencatatan alokasi dana desa hingga pelaporan kepada pemerintah daerah. Aplikasi ini telah digunakan sebagai praktikum akuntansi lembaga yang diajarkan pada siswa SMK Akuntansi. Penguasaan kompetensi menjadi tujuan penting pembelajaran akuntansi lembaga bagi siswa. Selaras dengan hal ini, guru akuntansi juga dituntut memiliki kompetensi pada mata pelajaran tersebut. Pada praktiknya, terdapat ketimpangan antara kompetensi yang dibutuhkan di sekolah dengan yang dimiliki oleh guru pada pratikum akuntansi lembaga/instansi pemerintah. Hasil pre-test pelatihan Siskeudes guru akuntansi menunjukkan bahwa guru belum memenuhi kompetensi yang dibutuhkan oleh sekolah. Tujuan dari pengabdian ini adalah untuk meningkatkan kompetensi anggota MGMP akuntansi Kota Kediri dalam mengoperasikan aplikasi Siskeudes. Metode pengabdian ini memiliki tahapan dari perencanaan, pelaksanaan dan evaluasi dengan mencakup kegiatan pelatihan disertai pendampingan kepada peserta. Di Akhir kegiatan, terjadi peningkatan pemahaman dan kompetensi guru dalam pengoperasian aplikasi Siskeudes sebesar 87%, yang dibuktikan dengan hasil perbandingan nilai pretest 0% dan postest 87%. Hasil analisa data tersebut menunjukkan bahwa kegiatan pelatihan SISKEUDES ini efektif meningkatkan kompetensi guru akuntansi secara progresif. Kedepannya diperlukan inisiatif guru dalam mempelajari aplikasi SISKEUDES secara mandiri melalui modul yang dibagikan sebagai bentuk keberlanjutan program pelatihan.
Pengolahan Komoditas Lokal Pisang Candi menjadi Menu Makanan Baru Guna Meningkatkan Green Ekonomi UMKM Desa Sidodadi Wiwik Wahyuni; Slamet Fauzan; Ila Karunia Ayi Nabila; Qorina Nadiva Fahira; Ayuneng Indah Moliani
Jurnal Abdi Masyarakat Indonesia Vol 3 No 6 (2023): JAMSI - November 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1030

Abstract

Pisang merupakan salah satu komoditas lokal di Indonesia yang cukup banyak ditemui disebagian besar wilayah Indonesia tidak terkecuali wilayah Pulau Jawa. Salah satu wilayah dengan komitas lokal pisang terbanyak adalah Desa Sidodadi, Kabupaten Malang. Namun potensi ini kurang dimanfaatkan secara maksimal karena kurangnya pemahaman pengolahannya. Pengabdian ini bertujuan memberikan pelatihan cara pengolahan komoditas pisang candi menjadi menu baru untuk meningkatkan potensi wirausaha khususnya dalam sektor Green ekonomi. Metode yang digunakan berupa perencanaan, pelaksanaan, dan evaluasi. Hasil pengabdian ini berupa bertambahnya pengetahuan masyarakat dalam membuat produk olahan baru dari tepung pisang sehingga dapat memanfaatkan potensi lokal yang ada untuk meningkatkan perekonomian warga. Saran untuk mitra adalah dapat mengembangkan menu baru dengan menggunakan komoditas lokal tepung pisang candi dalam kegiatan berwirausahanya sehingga menghasilkan keberagaman produk bernilai ekonomi.
Pelatihan Pembuatan Produk Susu Sapi dalam Meningkatkan Perekonomian Peternak di Desa Samar Ica Purnamasari; Slamet Fauzan; R. Anggia Listyaningrum; Alby Aruna; Eka Putri Surya
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2023): GERVASI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v7i3.6600

Abstract

Desa Samar merupakan desa dengan letak geografis di Kecamatan Pagerwojo, Kabupaten Tulungagung, Desa Samar mempunyai potensi bahan baku industri susu sapi perah dari peternak sapi yang menjadi mata pencaharian utama. Analisis tim pelaksana, bahan baku industri tersebut belum maksimal dimanfaatkan untuk diversifikasi jenis produk. Tujuan dalam pengabdian ini melakukan diversifikasi produk menggunakan metode Aset Based Community Development (ABCD) melibatkan 25 mitra produsen susu sapi perah selama 8 pekan efektif. Hasil pengabdian ini mendapatkan resep diversifikasi produk susu yang digunakan sebagai produk turunan industri susu samar.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
CSR Practices in Food and Beverage Companies During Pandemic Handayati, Puji; Wafaretta, Vega; Anugrahani, Inanda Shinta; Fauzan, Slamet
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 1 (2021): March 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.368 KB) | DOI: 10.32535/apjme.v4i1.1046

Abstract

The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.
Technology Acceptance Model (TAM): Measurement Of E- Learning Use by Accounting Students at Malang State University Khafit, Abdul; Sulastri, Sulastri; Fauzan, Slamet
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.625 KB) | DOI: 10.32535/apjme.v3i3.969

Abstract

Based on the Technology Acceptance Model (TAM) theory, the use of e-learning is influenced by perceived usefulness, perceived ease of use by adding other factors, namely self-confidence and subjective norms. This study aims to determine: (1) The effect of perceived usefulness on the use of e-learning; (2) The effect of perceived ease of use on the use of e-learning; (3) The effect of self-confidence on the use of e-learning; (4) The effect of subjective norms on the use of e-learning. The Explanation Approach is used to explore the data in this study. The population in this study was the 2016 Accounting Education Bachelor Program students, amounting to 116 students. The number of samples in this study were 116 students. Collecting data in this study using a questionnaire with a Likert scale as a measure of research variables. Analysis of the data used is multiple linear regression. The results of this study indicate that the perceived usefulness, perceived ease of use, self-confidence, and subjective norms have a significant effect on the use of e-learning.
PELATIHAN PENGOLAHAN LIMBAH SALAK MENJADI TEH DAN KOPI DI DESA ARGOYUWONO KABUPATEN MALANG Cholishah, Naila; Firmansyah, Mohammad Akbar Hafidz; Nafilah, Dilla Amalia Hamdi; Fauzan, Slamet
Jurnal Pengabdian Pendidikan dan Teknologi (JP2T) Vol 4, No 1 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um080v4i12023p31-36

Abstract

Salak as a local commodity in Argoyuwono Village is usually directly sold or consumed by the community. Selling salak directly to collectors has low economic value and consumption of salak produces piles of salak waste. Waste bark and seeds contain antioxidants that are beneficial to health, so they have the potential to be processed into products. Service activities through training in making salak bark tea and salak coffee beans are carried out using the methods of 1) survey and observation, 2) analysis of problems and needs, 3) compiling procedures, 4) product manufacture, 5) packaging design, 6) preparation of cost of goods sold, 7) output products, 8) training, 9) evaluation and monitoring. Processing salak bark into tea and salak seeds into coffee in the Argoyuwono Village community can increase community innovation so that they are able to carry out the production of salak seed coffee and salak bark tea. The resulting product can increase the economic value and reduce the pile of salak waste.
Procrastination Revisited from Academic Stress, Conformity, and Perfectionism of Accounting Student at State University of Malang Wibowo, Meutia; Fauzan, Slamet
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.68367

Abstract

This purpose of this study is to determine the effect of academic stress, conformity, and perfectionism on the academic procrastination of accounting students at State University of Malang. The research method used is quantitative research with data collection using questionnaires and sampling techniques using the proportioned stratified random sampling method with samples tested is 221 respondents. Using SPSS version 22, the data analysis method included multiple linear regression. The results of this study indicate that there is a positive influence between academic stress, and conformity on academic procrastination, and the perfectionism variable shows no effect on academic procrastination.
Penggunaan Fraud Pentagon Theory Untuk Mengidentifikasi Kecurangan Akademik Dengan Niat Sebagai Variabel Intervening Nurhalisa, Silva; Fauzan, Slamet
Business and Accounting Education Journal Vol. 5 No. 2 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i2.10671

Abstract

Temuan ini menyatakan bahwa variabel tekanan, rasionalisasi, kemampuan, dan arogansi memiliki pengaruh positif signifikan terhadap niat melakukan pelanggaran akademik. Sebaliknya, kesempatan tidak berpengaruh positif signifikan terhadap niat mahasiswa untuk melakukan kecurangan. Rasionalisasi dan kemampuan berpengaruh signifikan positif terhadap pelanggaran akademik. Arogansi memiliki pengaruh signifikan negatif terhadap perilaku kecurangan akademik. Sementara itu kesempatan dan tekanan tidak memiliki pengaruh terhadap kecurangan akademik. Niat berhasil memediasi pengaruh tekanan, rasionalisasi, dan arogansi terhadap perilaku kecurangan akademik. Sedangkan niat gagal memediasi pengaruh kesempatan dan kemampuan terhadap perilaku kecurangan akademik. Maknanya tidak ada pengaruh mediasi yang diberikan oleh niat terhadap pengaruh kesempatan an kemampuan pada kecurangan akademik.
Co-Authors Abdul Khafit Adam Gumilang Rahmawan Aditiya, Risma Hamzah Adristi, Fikri Irfan Afqohani, Afqohani Agfia Fauziatul Ulfa Agus Wahyudin Ahmad Fawaiq Suwanan Alby Aruna Alfini Afiyah Amalia, Nova Tri Amalia Andro Agil Nur Rakhmad Andryani Andryani Andryani Andryani, Andryani Andy Pramono Anin Dyah Luthfiani Anugrahani, Inanda Shinta Avif Nur Aida Aulia Ayuneng Indah Moliani Ayuneng Indah Moliani Bagus Shandy Narmaditya Cassandra Permata Nusa Cholishah, Naila Cipto Wardoyo Danes Quirira Octavio Dhika Maha Putri Dhika Putri Diani Feralia Rahmadani Djumiko Djumiko Dudung Ma'ruf Nuris Eka Putri Surya Etty Soesilowati Farida Yanti Ferdiansyah, Rifaldy Adinandra Fery Dwi Candra Firmansyah, Mohammad Akbar Hafidz Fitriyah, Suaibatul Hesti Yuliasari Hidayat, Choirul Ila Karunia Ayi Nabila Immatus Sima Ar Rokhman Inatsan Latifah, Dahlia Indriyani, Lifiya Iqbal Herdiansyah Irma Meiliana Istigfarin, Wilda Auwalina Izzalqurny, Tomy Risky Izzalqurny, Tomy Rizky Juniesha Tanaya Putri Khafit, Abdul Khilmatul Mauludah Kurniawan Kurniawan, Dediek Tri Linda Shinta Devi Luthfiana Izzaturrahmah M. Alfian Mizar Makaryanawati Maulida Dwi Rahmawati Medita Wilda Wulandari Medita Wilda Wulandari Melly Indrawati Mohamad Yusuf Kurniawan Mohammad Musthofa Al Ansyorie Moliani, Ayuneng Indah Muhammad Jailani Muhammad Muhammad Nadila Sherine Febrianti Nafilah, Dilla Amalia Hamdi Nanda, Hanjar Ikrima Narendra, Marsekal Bhekti Noor Faresi Putra Nopfiana Lestari Nugroho, Purbo Nurhalisa, Silva Nurinda, Mei Sulfia Permata, Detria Putri Firda Puji Handayati Purnamasari, Ica Purwitasari, Dyah Ayu Putri Puspitasari Putri Sasya Wilujeng Putri, Arum Serina Qorina Nadiva Fahira Qurrota Akyun Ramadhan, Alyasa Redyata, Reka Wanadya Riszki Ameliyah Rizky Firmansyah Roihan Arya Ramadhani Rozana, Kennis Safira Azzahra Sajidah, Fina Hana Satia Nur Maharani Sheila Febriani Putri Sheila Wina Surya Fil Alam Shinta Agustina Sianawati, Yulinda Tri Silva Nurhalisa Sriyani Mentari Suaibatul Fitriyah Sucihatiningsih Dian Wisika Prajanti Sulastri Sulastri Sulastri Swastika Ayuniar Talitha Shirleen Almira Zulaikha Tasya Az Zahra Khadijah Umi Nuraini, Umi Ummi Nazla Maghfiroh P. Vega Wafaretta Vicky Dwi Andika Putra Wahidah, Alfi Khoirul Wahyu Fahmisyah Wahyuningsih, Amanda Putri Wardany, Retno Ayu Wardoyo, Cipto Wardoyo Wibowo, Meutia Widyana Pramesti Widyana Rahma Cahyani Wilany, Ayu Wanvirgia Dineng Wildan Rizqi Fajari Winda Aulia Wiwik Wahyuni Woldy Zulov Yongki Teguh Yongky Teguh Yongky Teguh Setiaji Yongky Teguh Setiaji Yongky Teguh Setiaji