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PENDAMPINGAN IMPLEMENTASI SISTEM PENCATATAN AKUNTANSI SEKOLAH BAGI DAN SMK NURUL HUDA KEPADANGAN KABUPATEN SIDOARJO Biduri, Sarwenda; Mulyadi, Akhmad; Choiriyah, Ilmi Usrotin
Jurnal Terapan Abdimas Vol 5, No 1 (2020)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v5i1.4906

Abstract

Abstract. An educational institution requires good administrative management to serve the needs of the community. The use of Information Systems is a very significant investment at this time. With information that is very fast, accurate, effective and efficient. Payment of routine and non-routine operational administration is still manual where data is recorded in the recap book and excel manual, this is done by SMK Nurul Huda Tulangan and MAN Featured Tlasih, because the process can take time, and data storage is still in the form of archives. The purpose of this study was to determine the Design of School Accounting Systems that are currently running at SMK Nurul Huda Tulangan and MAN Unggulan Tlasih. While the usefulness of this research is to increase knowledge and insight in the field of information technology, especially relating to the Design of School Financial Accounting Systems. To overcome this problem a computerized information system needs to be made. The research method used is the method of observation analysis, interviews and literature and elicitation studies. The application program used is PHP (Personal Home Page Tools) and the database uses MySQL. The system built is expected to support student financial administration activities including payment of tuition fees, savings, re-registration, building money, national examinations, and other costs, making it easier to find the required student databases and in making monthly reports faster and more timely . The results of this program, namely the implementation of web-based school financial accounting applications, namely pocket.umsida.ac.idd easily by the two schools.Abstrak. Suatu lembaga pendidikan memerlukan pengelolaan administrasi yang baik untuk melayani kebutuhan masyarakat. Penggunaan Sistem Informasi merupakan sebuah investasi yang sangat signifikan pada saat ini. Dengan informasi yang sangat cepat, akurat, efektif dan efisien. Pembayaran administrasi operasional  rutin dan non rutin masih bersifatmanual dimana pencatatan data dilakukan ke dalam buku rekap dan manual excel, hal ini yang dilakukan oleh SMK Nurul Huda Tulangan dan MAN Unggulan Tlasih, karena proses tersebut dapat menyita waktu, dan penyimpanan data masih berupa arsip. Adapun tujuan penelitian ini adalah untuk mengetahui Perancangan Sistem Akuntansi Sekolah yang sedang berjalan di SMK Nurul Huda Tulangan dan MAN Unggulan Tlasih. Sedangkan kegunaan dari penelitian ini adalah untuk menambah pengetahuan dan wawasan dibidang teknologi informasi khususnya yang berhubungan dengan Perancangan Sistem Akuntansi Keuangan Sekolah. Untuk mengatasi masalah tersebut perlu dibuat suatu sistem informasi yang terkomputerisasi. Metode penelitian yang digunakan adalah metode analisis  observasi, wawancara dan studi pustaka dan elisitasi. Program aplikasi yang digunakan adalah PHP (Personal Home Page Tools) serta database menggunakan MySQL. Sistem yang dibangun diharapkan dapat mendukung kegiatan pembayaran administrasi keuangan siswa diantaranya pembayaran SPP, Tabungan, Daftar Ulang, Uang Gedung, Ujian Nasional, dan biaya lain-lain sehingga mempermudah dalam pencarian datasiswa yang diperlukan dan dalam hal pembuatan laporan bulanan menjadi lebih cepat dan tepat waktu. Hasil dari program ini, yaitu dapat diimplementasikannya aplikasi akuntansi keuanga sekolah berbasis web yaitu saku.umsida.ac.iddengan mudah  oleh kedua sekolah tersebut.  
Automated steam engine technology for eco-printing batik: Empowering community economies Shazana Dhiya Ayuni; Alfarid Hendro Yuwono; Akhmad Mulyadi; Syamsudduha Syahrorini; Agus Hayatal Falah
Community Empowerment Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10462

Abstract

This community service initiative aimed to empower batik artisans in Pamekasan and Pacet villages by enhancing their economic prospects. The team disseminated automated steam engine technology for eco-printing batik to expedite the production process. The activities involved training in various aspects, including eco-printing, automated steam engine usage, cost calculation, and product branding. The outcomes revealed the unique appeal of eco-printing batik motifs, which have become a trend among environmental enthusiasts and fashionistas. The technology dissemination also streamlined the production process, allowing for 18 rolls of fabric to be steamed simultaneously, ultimately reducing production costs. Additionally, batik artisans gained the ability to determine product prices and market their creations through e-commerce platforms.
Innovation of Puter Ice Cream Tool for Business Productivity in Manggis Village: Inovasi Alat Es Krim Puter untuk Produktivitas Usaha di Desa Manggis Fauzi, Muhammad Alvin; Mulyadi, Akhmad; Aisidah, Suffi Natul; Fatima, Siti; Haqewi, Muhammad Danil
Proceedings of The ICECRS Vol. 13 No. 1 (2025): Proceedings of Community Service Desa Mandiri dan Berdaya Melalui Kolaborasi P
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v13i1.2066

Abstract

General Background: Small-scale food businesses in rural areas often face limitations in accessing affordable and energy-efficient production tools, hindering their growth and competitiveness. Specific Background: Traditional ice cream production methods typically rely on equipment that requires electricity or expensive machinery, making them less accessible to micro-enterprises in resource-limited settings. Knowledge Gap: There is a lack of simple, low-cost technological solutions tailored to the needs of small-scale producers seeking to improve efficiency without dependence on electrical power. Aims: This study aims to develop a hand-cranked ice cream maker using appropriate technology to support small business productivity, particularly in rural communities. Results: The device was designed and fabricated based on principles of simplicity, cost-efficiency, and manual operation. Performance testing revealed that the tool could produce ice cream within 15–20 minutes, delivering a product with taste and texture comparable to commercial ice cream. Novelty: The manually operated tool offers a sustainable and accessible alternative for small enterprises, enabling production without electricity while maintaining product quality. Implications: This innovation presents a viable solution for rural entrepreneurs by lowering production costs, reducing reliance on infrastructure, and promoting self-sufficiency. It contributes to the advancement of appropriate technology applications and supports the development of inclusive, grassroots-level economic opportunities in the culinary sector. Keywords: Appropriate Technology, Ice Cream Maker, Small Business, Manual Tool, Rural Innovation Highlights: Manual ice cream maker operates without electricity, ideal for rural use. Cost-effective design supports small-scale business productivity. Tool performance matches commercial product quality in short time.
RPM Sensor-Based Revitalization of Multipurpose Chopping Machine in Margourip: Revitalisasi Mesin Pencacah Serbaguna Berbasis Sensor RPM di Margourip Mulyadi, Akhmad; Syahrorini, Syamsudduha; Anggraeni, Putri Ayunda; Farhan, Muhammad; Ananda, Mohammad Azrul
Proceedings of The ICECRS Vol. 13 No. 1 (2025): Proceedings of Community Service Desa Mandiri dan Berdaya Melalui Kolaborasi P
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v13i1.2068

Abstract

General Background: Technological innovation in agricultural machinery plays a critical role in enhancing waste processing efficiency and supporting sustainable farming practices. Specific Background: In Margourip Village, a multipurpose chopping machine used to process pineapple stump waste into animal feed was underperforming due to blunt blades, a suboptimal drive system, and the lack of a speed measurement mechanism. Knowledge Gap: There is limited application of precision-enhancing technology, such as RPM sensors, in revitalizing existing agricultural equipment at the village level. Aims: This community service project aims to revitalize the chopping machine by improving its mechanical components and integrating RPM sensor technology to increase the accuracy and consistency of its operation. Results: Using a Research and Development (R&D) approach, the program involved field surveys, 3D Blender-based design simulations, machine repair, and testing. Key improvements included blade sharpening, optimization of the drive system, and RPM sensor installation. These interventions resulted in increased shredding efficiency, more uniform output, and extended machine durability. Novelty: The integration of 3D modeling and RPM sensor technology in a community-level agricultural machine represents a novel approach to minimizing implementation errors and improving operational precision. Implications: The revitalized machine enhances local agricultural waste processing, supports the sustainability of small-scale farming, and can serve as a replicable model for technological upgrades in rural settings. The program's outcomes also open pathways for future development, including the use of advanced materials and automation to further improve performance. Keywords: Chopping Machine, RPM Sensor, Agricultural Waste, 3D Modeling, Margourip Village Highlights: Machine revitalization includes blade sharpening and system redesign. RPM sensor integration improves speed accuracy and output uniformity. 3D Blender modeling minimizes technical errors before implementation.
Development of Puter Ice Cream Maker Based on Appropriate Technology to Increase Small Business Productivity in Manggis Village: Pengembangan Alat Pembuat Es Krim Puter Berbasis Teknologi Tepat Guna untuk Meningkatkan Produktivitas Usaha Kecil di Desa Manggis Mulyadi, Akhmad; Aisidah, Suffi Natul; Fatima, Siti; Haqewi, Muhammad Danil
Proceedings of The ICECRS Vol. 13 No. 1 (2025): Proceedings of Community Service Desa Mandiri dan Berdaya Melalui Kolaborasi P
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v13i1.2070

Abstract

General Background: Appropriate technology plays a crucial role in supporting small-scale businesses, particularly in rural areas where access to electricity and advanced machinery is limited. Specific Background: Ice cream production often relies on electric-powered machines, which may not be feasible for micro-enterprises operating with minimal resources. Knowledge Gap: There is a lack of accessible, energy-independent tools that maintain product quality while meeting the operational needs of small food entrepreneurs. Aims: This study aims to develop a manually operated ice cream maker that is simple, cost-effective, and energy-efficient to support the productivity of small-scale businesses. Results: The research involved the design and fabrication of a hand-cranked ice cream maker, followed by performance testing based on production time and product quality. The results indicate that the device can produce ice cream within 15–20 minutes, yielding texture and taste comparable to commercially available ice cream. Novelty: The innovation lies in creating an efficient, electricity-free production tool tailored to the constraints of rural enterprises, thereby enabling consistent product output without reliance on external power sources. Implications: This tool offers a sustainable solution for small business owners by reducing production costs, increasing operational flexibility, and supporting local economic development. It demonstrates how appropriate technology can serve as a catalyst for entrepreneurship in underserved areas, with the potential for wider application in the food processing sector. Keywords: Appropriate Technology, Hand-Cranked Ice Cream Maker, Small-Scale Business, Rural Innovation, Energy-Efficient Tools Highlights: Manual ice cream maker operates without electricity and maintains quality. Design supports rural entrepreneurs with limited access to resources. Innovation reduces costs while boosting local business productivity.
Tax Education and Social Norms Shape Taxpayer Compliance in Indonesia: Pendidikan Pajak dan Norma Sosial Mempengaruhi Kepatuhan Wajib Pajak di Indonesia Jordan, Mikail Nabil; Mulyadi, Akhmad
Indonesian Journal of Islamic Studies Vol. 13 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i3.1823

Abstract

General Background: Tax compliance remains a central concern in sustaining national fiscal stability and achieving revenue targets. Specific Background: In Indonesia, despite continuous reform and education efforts, voluntary tax compliance among individual taxpayers remains suboptimal, particularly within regional tax offices such as KPP Pratama Sidoarjo Utara. Knowledge Gap: Previous studies have not sufficiently integrated the behavioral dimensions of social norms and religiosity alongside tax education in explaining compliance variations. Aims: This study aims to examine how tax education, social norms, and religiosity collectively shape taxpayer compliance. Results: Using a quantitative method and multiple linear regression on data from 150 respondents, findings reveal that tax education and social norms significantly enhance compliance, while religiosity shows no statistical significance. Novelty: The study uniquely integrates the Theory of Planned Behavior with religious and sociocultural constructs to explain compliance patterns in an Indonesian context. Implications: Strengthening educational strategies and fostering positive social norms may serve as more effective tools for improving compliance than relying solely on moral-religious appeals. Highlights: Tax education and social norms significantly shape compliance behavior. Religiusity shows a non-significant relationship with compliance. Behavioral-based approaches outperform moral-based strategies in taxation. Keywords: Tax Education; Social Norms; Religiosity; Taxpayer Compliance; Behavioral Economics
Optimizing Property Tax Collection: E-KTP and Payment Reminder Approach: Mengoptimalkan Pemungutan Pajak Bumi dan Bangunan: Pendekatan E-KTP dan Pengingat Pembayaran Mulyadi, Akhmad; Syahrorini , Syamsudduha; Ayuni , Shazana Dhiya; Rosidah , Izza; Negara, Fatahillah Okra
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.942

Abstract

This scientific article explores the importance of community involvement in regional development, emphasizing the collaborative efforts between government, citizens, and the business sector. The study focuses on the significant influence of local revenue on the progress of a region, where higher income correlates with improved development. However, certain areas face challenges due to the relatively low contribution of Property Tax (PBB) to Regional Original Income (PAD), mainly attributed to taxpayers' lack of awareness and occasional forgetfulness in meeting payment deadlines. In response, the research proposes an innovative approach to optimize PBB collection by leveraging e-KTP-based service queuing and payment reminders. The implementation of tax education programs covering various tax obligations, such as Pph, PPN, PBB, and Bea Materai, forms a critical aspect of this strategy. The results indicate promising advancements in revenue collection, underscoring the potential implications for sustainable regional development. Highlights: Efficient Collection: Implementing an E-KTP and payment reminder-based system improves the efficiency of property tax collection, ensuring timely payments and maximizing revenue for regional development. Citizen Awareness: Raising awareness among taxpayers about their obligations through tax education programs fosters a sense of civic responsibility and encourages voluntary compliance. Sustainable Development: Optimal property tax collection plays a pivotal role in financing sustainable regional development initiatives, contributing to improved infrastructure and public services. Keywords: Property Tax, PBB, E-KTP, Payment Reminder, Regional Development
Impact of Safeguard Measures Import Duty Tax (BMTP) in Efforts to Increase Protection and Competitiveness of Textile Products : Dampak Pajak Bea Masuk Tindakan Pengamanan (BMTP) Dalam Upaya Meningkatkan Proteksi dan Daya Saing Produk Tekstil Hidayatal Aliyah; Akhmad Mulyadi
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.9285

Abstract

General background: The Safeguard Measures Import Duty Tax (BMTP) policy has been implemented to protect domestic industries from the adverse effects of rising imports. Specific background: In Indonesia, the textile industry has faced significant competition from imported goods, which threatens the competitiveness of local products. Knowledge gap: However, there is limited research on the effectiveness of the BMTP in enhancing protection and competitiveness, particularly in the context of the Juanda Customs and Excise Service Office. Aims: This study aims to evaluate the impact of BMTP on the protection and competitiveness of domestic textile products through qualitative methods, including observation, interviews, and documentation. Results: The findings reveal that the implementation of BMTP is effective in controlling and reducing the volume of imported textiles, thereby contributing to increased protection for domestic producers. Novelty: This research provides new insights into the specific application of BMTP at Juanda and highlights the use of Nvivo12 Plus software for qualitative analysis, offering a novel approach to triangulating data and ensuring validity. Implications: The results imply that BMTP can be a viable policy mechanism to safeguard domestic industries, particularly in sectors vulnerable to import surges, such as textiles, potentially informing future policy decisions to enhance industrial competitiveness. Highlights: BMTP effectively reduces textile imports, enhancing domestic protection. Nvivo12 Plus aids in qualitative data analysis for reliable results. The study offers insights into BMTP's specific application at Juanda Customs. Keywords: Import Duty Safeguard, Protection, Textile
KPPBC TMP Juanda Policy in Achieving Revenue Target as a Impact of De Minimis Value: Kebijakan KPPBC TMP Juanda dalam Mencapai Target Penerimaan Sebagai Dampak Adanya De Minimis Value Muhammad Fauzi Ramadlan; Akhmad Mulyadi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.9337

Abstract

Background: The implementation of the de minimis value rule, which sets a threshold for import duty exemptions on small shipments, significantly influences national trade dynamics and fiscal policies. Despite global integration and economic transactions escalating, effective customs regulations remain pivotal for controlling import activities and enhancing revenue. Knowledge Gap: Prior research has primarily focused on the implications of the de minimis rule on import volumes and compliance, leaving a gap regarding its impact on revenue targets and administrative practices at the customs office level. Aims: This study aims to explore the strategies employed by KPPBC TMP Juanda in achieving revenue targets influenced by the de minimis value policy. Methods: Utilizing qualitative research methods, including interviews, observation, and documentation, this research engages directly with three customs officials at KPPBC TMP Juanda, analyzing data with NVivo12Plus. Results: The findings indicate that while the de minimis value does not control the surge in import activities, it assists in increasing revenue and meeting fiscal targets. Novelty: This study provides new insights into how customs policies adapted at the local office level can contribute to national fiscal strategies under global trade pressures. Implications: The outcomes underscore the necessity for continuous policy evaluation to balance trade facilitation with fiscal responsibility, suggesting enhancements in customs operations to optimize revenue without stifling economic growth. Highlights: Customs Strategy: De minimis value adjustments reflect local customs alignment with fiscal goals. Revenue Impact: The rule boosts revenue without curbing import volumes. Policy Review: Highlights the need for continual policy optimization to balance trade and revenue. Keywords: Policy, Revenue Target, De Minimis Value
General Ledger Financial Reporting Administration Evaluation in Village-Owned Enterprises: Evaluasi Administrasi Pelaporan Keuangan Buku Besar pada Perusahaan Milik Desa Akhmad Mulyadi; Syamsudduha Syahrorini
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13872

Abstract

General Background: Village-Owned Enterprises (BUMDes) function as strategic institutions supporting rural economic independence through accountable business management, where reliable financial administration is essential for transparency and decision-making. Specific Background: Within accounting systems, the general ledger serves as the central record of financial transactions prior to the preparation of formal financial statements, making it a critical component of financial reporting administration. Knowledge Gap: Despite its widespread adoption, the implementation of general ledger–based financial reporting systems in BUMDes contexts still presents operational challenges and has not been sufficiently examined through qualitative evaluation at the institutional level. Aims: This study evaluates the general ledger–based financial reporting administration system implemented at BUMDes Arjuna Lestari in Jatiarjo Village, Prigen District, Pasuruan Regency. Results: Using a descriptive qualitative approach with interviews, observation, and documentation studies, the findings indicate that the system supports structured recording of financial transactions and improves traceability of financial data. However, several constraints remain, including limited human resources, continued reliance on manual recording practices, and standard operating procedures that are not yet fully optimized. Novelty: The study provides an in-depth qualitative examination of operational practices and constraints within a village-level financial administration system utilizing a general ledger framework. Implications: The findings suggest the need for capacity development among BUMDes managers, standardized accounting procedures, and the adoption of simple digital financial applications to strengthen the quality and reliability of financial reporting. Highlights: Structured transaction documentation and improved data traceability were observed in organizational accounting practices. Operational constraints include limited managerial capacity, manual bookkeeping practices, and incomplete procedural standards. Strengthening managerial skills and adopting simple digital accounting tools are recommended for better reporting quality. Keywords: BUMDes, Financial Administration System, Financial Reporting, General Ledger, Descriptive Qualitative