Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Community Engagement and Emergence Journal (CEEJ) International Journal of Management Progress Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Abdimas ADPI Sains dan Teknologi Al-Buhuts (e-journal)
Dewi Mahmuda
Universitas Muhammadiyah Buton
Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan pada Kelompok Pengrajin Tenun Endang Tri Pratiwi; Ernawati Malik; Dewi Mahmuda; Muhammad Rahman Al Akbar; Wa Ode Elfianti
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 3 (2021):  Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i3.146

Abstract

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology-based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.
SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET PESAWAT PADA PT TRAVEL TOLANDONA JAYA Dewi Mahmuda
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 5 No 1 (2019): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.293 KB) | DOI: 10.35326/pencerah.v5i1.318

Abstract

Tujuan penelitian ini adalah untuk mengetahui sistem informasi akuntansi penjualan tiket pesawat pada PT Travel Tolandona Jaya. Hasil penelitian menunjukkan Peranan sistem informasi akuntansi penjualan tiket pesawat pada PT Travel Tolandona Jaya sudah baik. Hal ini dapat dijelaskan melalui adanya kesesuaian antara dokumen yang digunakan sebagai input dengan laporan-laporan yang dihasilkan sebagai output, serta alur yang digunakan sebagai proses pada perusahaan ini. Dari sisi analisis sistem, secara umum sistem informasi akuntansi penjualan tiket pesawat pada PT Travel Tolandona Jaya juga sudah memadai, khususnya pada pengendalian internal, telah terdapat pemisahan tugas dan wewenang antara komponen atau fungsi sistem informasi akuntansi di perusahaan ini.
Analisis Akuntabilitas Kinerja Instansi Pemerintah Kota Baubau (Studi Kasus pada Inspektorat Daerah Kota Baubau) Endang Tri Pratiwi; Dewi Mahmuda; Ernawati Malik
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 8 No 1 (2022): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.667 KB) | DOI: 10.35326/pencerah.v8i1.1859

Abstract

Penelitian ini memiliki tujuan untuk mengetahui interpretasi tentang akuntabilitas kinerja instansi pemerintah dan untuk mendeteksi tindak lanjut terhadap temuan kinerja sebagai bentuk akuntabilitas kinerja pada Pemerintah Kota Baubau. Penelitian ini terklasifikasi pada penelitian kualitatif melalui pendekatan studi kasus. Penghimpunan data berasal dari kegiatan dokumentasi dan interview. Interview secara eksplisit dilakukan pada dua informan untuk mengetahui bagaimana interpretasi akuntabilitas kinerja oleh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Baubau. Hasil penelitian menunjukkan bahwa masih terdapat SKPD di lingkungan Pemerintah Kota Baubau yang belum memahami konsep pertanggungjawaban kinerja. Selain itu, masih ditemukannya beberapa permasalahan dalam pelaporan kinerja dan capaian kinerja yakni keterbatasan sumber daya manusia khususnya APIP baik dari segi kuantitas maupun kualitas serta perlunya peningkatan sistem pengendalian intern pada level yang lebih baik sebagai jaminan sistem pengendalian intern yang dapat menekan angka penyimpangan. Kondisi ini memicu evaluasi Laporan Pertanggungjawaban Kinerja instansi Pemerintah (LAKIP) Kota Baubau memperoleh nilai “CC”.
Penyuluhan Mengenai Peran Penting BUMDes dalam Menggerakkan Ekonomi Masyarakat Dewi Mahmuda; Wa Ode Al Zairani; Kartina Yati; Lutkifli Lutkifli
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 1 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i1.143

Abstract

The condition of people in Lawela Village, who are mostly low-income and uncertain, makes this village need BUMDes as a village business institution that accommodates business creativity with the community. The purpose of this PkM is to provide counseling on the importance of the existence of Village-Owned Enterprises (BUMDes) to drive the economy in the Village and maximize the ability of financial managers regarding accountability and transparency in future BUMDes financial reporting. The method used is counseling and mentoring. The result was an increase in people's understanding of the establishment and management of BUMDes. This activity also succeeded in educating the public about SAK-ETAP as signs of BUMDes financial reporting. This PkM has been able to fully explain to the people of Lawela Village about BUMDes, both in terms of institutional and management of BUMDes financial administration. The community has acquired knowledge on how to optimize the potential of Lawela Village commercially that is very useful to support local community income. Key words: BUMDes, village finance
Analysis of Problem Credit Sales Accounting Treatment in. Adira Finance Baubau Dewi Mahmuda
International Journal of Management Progress Vol. 1 No. 2 (2020): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v1i2.559

Abstract

This study aims to analyze the accounting treatment for non-performing loans of credit sales at PT. Adira Finance Baubau. The analysis method that being used is descriptive qualitative method. While the collecting method are field research, library research and interview. This research is conducted at PT. Adira Finance Baubau during April 2017. The results showed that the accounting treatment for non-performing problem loans of credit sales at PT. Adira Finance Baubau will be recorded as operating loss of the company. Assets in the form of cars from troubled sales will be withdrawn and repaired, then offered back to the consumers. The income of those troubled cars sales and other new cars sales are expected to recover the company's losses due to the sale of non performing loans so that the performance of PT. Adira Finance Baubau will still look stable even though the company is haunted by business risks of non-performing loans of their own car credit sales.
Pengenalan Manajemen Referensi (Mendeley) Guna Meningkatkan Wawasan Mahasiswa Pra Skripsi Fakultas Ekonomi Universitas Muhammadiyah Buton Nining Asniar Ridzal; Ernawati Malik; Waode Adriani Hasan; I Wayan Sujana; Dewi Mahmuda
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.202

Abstract

Each university has a goal to improve the quality of human resources and has a good reputation in the surrounding environment. To achieve this, universities need to make a breakthrough. One of them is improving the quality of scientific work by students. For this reason, this activity aims to provide knowledge, understanding, and insight to students of the Faculty of Economics, University of Muhammadiyah Buton about reference management using Mendeley software. This application has a function as a citation tool and bibliography generator. Using this application will make it easier for students when compiling a final project (thesis) by paying attention to the ethics of writing scientific papers so that they can improve the quality of writing Thesis or Scientific Work. The method used in the implementation of this activity is the method of lecture, discussion and practice. The result of this activity is an increase in understanding of Mendeley reference management and an increase in the skills of pre-thesis students in operating the Mendeley application. The success is shown by the activities that run smoothly, the enthusiasm of the participants is quite high, the students have been able to write references and make a bibliography.
Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan Pada Kelompok Pengrajin Tenun Endang Tri Pratiwi; Ernawati Malik; Dewi Mahmuda; Muhammad Rahman Al Akbar; Wa Ode Elfianti
Jurnal Abdimas ADPI Sains dan Teknologi Vol. 2 No. 3 (2021): Jurnal Abdimas ADPI Sains dan Teknologi
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/saintek.v2i3.48

Abstract

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.
Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan Wahyuni Wahyuni; Mahfiza Mahfiza; Dewi Mahmuda
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2736

Abstract

This study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer's transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing party
Co-Authors Endang Tri Pratiwi Ernawati Malik I Wayan Sujana Kartina Yati Lutkifli Lutkifli Mahfiza Mahfiza Muhammad Rahman Al Akbar Nining Asniar Ridzal Wa Ode Al Zairani Wa Ode Elfianti wahyuni Waode Adriani Hasan