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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Sugiharto
Politeknik Negeri Madiun
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Analysis of Telecommunication Tower Accounting at PT. Sarana Menara Nusantara Tbk. in 2014-2015 period Shinta Anggraeny; Trisna Oktavia; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to determine the accounting treatment of telecommunication tower companies, especially PT Sarana Menara Nusantara Tbk, which recognized telecommunications tower as fixed assets in 2014 and recognized as investment properties in 2015 and the impact of their accounting for that period. This type of research is qualitative research, using interpretive descriptative methods. Data presented in descriptive form without processing with other analitycal techniques. With this research, information is expected to equalize perceptions related to differences that occur regarding differences in recognition of telecommunications tower and to assist companies in evaluating performance, especially in terms of achieving earning.
Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies Sugiharto; Dewi Kirowati; Vaisal Amir
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 2 (2019)
Publisher : Politeknik Negeri Madiun

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Abstract

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).
Pelatihan Akuntansi Pemerintahan dan Pengelolaan Dana Desa Pada MGMP Kabupaten Madiun Elly Astuti; Juli Murwani; Sugiharto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.647 KB) | DOI: 10.31849/dinamisia.v4i2.3593

Abstract

Perubahan regulasi pada akuntansi pemerintahan desa serta kebutuhan untuk transparansi pengelolaan keuangan semakin tinggi, namun demikian hal ini kurang didukung dengan ketersediaan SDM yang memadai. Menanggapi hal itu, terjadilah perubahan kurikulum pada tataran sekolah menengah kejuruan yang mewajibkan akuntansi sektro publik menjadi kompetensi utama. Kebijakan tersebut berdampak pada ketersedian SDM guru yang kurang menguasa materi. Untuk itu dilakukan pengabdian akuntansi sektor publik dan pengelolaan dana desa dengan koordinasi tim pelaksana, MGMP dan IAI kommisariat Madiun. Hasil dari kegiatan pengabdian ini, diperoleh tambahan ilmu dan pengetahuan guru mengenai akuntansi pemerintahan dan pengelolaan dana desa. Guru dapat memahami dan menganalisis suatu transaksi untuk dijurnal menggunakan basis karual ataupun basis kas serta dapat mementukan ranah dan wewenang pihak yang melakukan pencatatan akuntansi.
The Role of Environmental Management System, Environmental Performance, and Military Connections to Carbon Emission Disclosure Felicia Destiyuanita; Dul Muid; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.424

Abstract

This study aims to examine the role of environmental management systems, environmental performance, and military connections to the disclosure of carbon emissions. This study focuses on companies listed on the Indonesia Stock Exchange for the period 2017-2020. Hypothesis testing using multiple linear regression. Test-F shows a stable and significant model. The research results show four variables that have been proven to be insignificant to carbon emissions, namely the environmental management system, military connections, size firms, and leverage. Environmental performance and age firms in this research have affected a positive and significant impact on the disclosure of carbon emissions. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
Pelatihan Penjualan Secara Online Usaha Getuk di Kelurahan Wajah Kecamatan Ngrambe Kabupaten Ngawi Hedi Pandowo; Qimayussa'adah; Sugiharto
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i2.473

Abstract

Pertumbuhan ekonomi di Indonesia dapat bertumbuh kembang berasal dari dana APBN dan usaha kecil menengah yang dilakukan oleh masyarakat Indonesia. Sumber lain mengatakan bahwa tanpa bantuan APBN kegiatan perekonomian di Indonesia dapat tumbuh sebesar 4 % dari perputaran kegiatan usaha yang dilakukan oleh masyarakat Indonesia. Melihat data tersebut peran masyarakat yang signifikan terhadap pertumbuhan ekonomi di Indonesia. Mengingat pentingnya peran masyarakat dalam menupang pertumbuhan ekonomi di Indonesia, maka semua kegiatan ekonomi masyarakat harus ada bimbingan dan pelatihan, karena perekonomian yang dilakukan masyarakat masih banyak berjalan apa adanya dan belum ada perencanaan yang jelas untuk mencapai kemajuan bisnisnya. Penulis selaku kaum akademis yang mempunyai keahlian dalam ilmu tertentu harus membantu masyarakat khususnya lewat kegiatan pengabdian masyarakat dalam hal meningkatkan usaha/ bisnis masyarakat agar dikelola secara profesional dan mencapai tujuan bisnis yang menunjang perekonomian Indonesia. Tujuan pengabdian masyarakat ini adalah membimbing dan melatih masyarakat usaha kecil menengah kelompok usaha getuk di Kelurahan Wajah Kecamatan Ngrambe Kabupaten Ngawi. Pemasaran sebelumnya dilakukan secara tradisional kemudian dilatih penjualan secara online untuk meningkatkan omset penjualan serta produknya dikenal masyarakat lebih luas.
IMPLEMENTASI APLIKASI WEBSITE UNTUK MENDUKUNG TRANSPARANSI KEGIATAN PESANTREN DI PONDOK PESANTREN SUBULUL HUDA KEMBANG SAWIT MADIUN Hedi Pandowo; Vaisal Amir; Dian Kusumaningrum; Nova Maulud Widodo; Sugiharto
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.5125

Abstract

Pada masa sekarang ini transparansi informasi sudah merupakan sebuah kebutuhan bagi penyelenggara pendidikan baik yang bersifat formal maupun informal. Hal ini penting untuk memberikan informasi kepada pihak-pihak yang terkait terutama kegiatan yang dilakukan pada penyelenggara pendidikan sehingga informasi tersebut menjadi lebih jelas dan terhindar dari informasi yang bias. Pondok Pesantren Subulul Huda merupakan salah satu pondok pesantren yang ada di kabupaten madiun yang menyelenggarakan pendidikan baik formal maupun non formal. Transparansi merupakan hal penting bagi penyelenggara pondok pesantren sebagai media untuk mempublikasikan seluruh aktifitas kegiatannya sehingga masyarakat memperoleh informasi yang valid serta memberikan kepercayaan kepada masyarakat dan pihak-pihak terkait lainnya. Salah satu media yang digunakan untuk mempublikasikan kegiatan pondok pesantren adalah website. Pondok Pesantren Subulul Huda belum memiliki website sehingga belum ada media untuk mempublikasikan seluruh kegiatannya pada masyarakat umum yang lebih luas jangkau-annya. Oleh karena itu perlu dilakukan pelatihan dan pendampingan dalam mengimple-mentasikan aplikasi website untuk mendukung kebermanfaatan bagi pihak pondok pe-santren subulul huda.
The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax Sugiharto; Iwan Suhasto; Koerniawan Wibawa; Mashitoh
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.581

Abstract

To find out the level of awareness of taxpayers in paying taxes and analyze the role of tax consultants on awareness of taxpayers towards fulfilling the obligation to pay taxes. Quantitative research methods with data analysis techniques are descriptive and quantitative. The analysis model used is multiple regression analysis, processed using the SPSS version 17 application. The variables of awareness of paying taxes, tax regulations, and tax fund misappropriation do not affect the tax consultant. The presence of a tax consultant cannot guarantee that taxpayers are aware of their tax obligations. Meanwhile, the variable understanding of taxation, potential tax objects, and tax benefits influences tax consultants. Tax consultants provide understanding to taxpayers to know and understand tax regulations such as the amount of tax payable, the maximum tax deposit limit, and the maximum tax reporting limit.
Co-Authors Amir, Vaisal Dian Kusumaningrum Dul Muid Elly Astuti Felicia Destiyuanita Juli Murwani Kirowati, Dewi Koerniawan Wibawa Mashitoh Pandowo, Hedi Qimayussa'adah Shinta Anggraeny Suhasto, RB. Iwan Noor Trisna Oktavia Widodo, Nova Maulud