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All Journal Jurnal Studi Manajemen dan Bisnis Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JARES (Journal of Academic Research and Sciences) Jurnal Ekuivalensi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Arif Wahyudi
Universitas Islam Balitar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Implementasi Corporate Social Responsibility (CSR) Baitul Maal Wat-Tamwil (BMT)Darussalam Wates Endah Masrunik; Arif Wahyudi; Redy Khoirianto; Rega Wulandari
Jurnal Studi Manajemen dan Bisnis Vol 8, No 1 (2021): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v1i1.10796

Abstract

CSR atau Corporate Social Responsibility merupakan suatu pertanggungjawaban sosial suatu entitas kepada pihak lain. Dimana hal ini dimaksudkan untuk meningkatkan citra dari entitas. Penelitian ini bertujuan untuk mengetahui sejauh mana pelaksanaan Corporate Social Responsibility (CSR) di Baitul Maal Wat-Tamwil (BMT) Darussalam Wates. Metode kualitatif diskriptif digunakan dalam penelitian ini, dimana peneliti melakukan wawancara secara mendalam baik kepada karyawan BMT maupun kepada masyarakat sekitar BMT, kemudian menarik kesimpulan dari hasil wawancara tersebut. Hasil dari penelitian ini yaitu bahwa BMT telah melaksanakan CSR yaitu dengan memberikan sedekah atau bantuan untuk mendirikan masjid di dekat BMT sehingga bisa digunakan oleh karyawan BMT untuk beribadah serta masyarakat sekitar BMT. Bentuk CSR lainnya yaitu berupa santunan anak yatim piatu, kaum duafa serta melakukan tasarufan apabila ada warga sekitar BMT yang meninggal. Dana yang digunakan untuk CSR BMT diambilkan dari uang wakaf dari transaksi murabahah di BMT.
PENENTUAN HARGA JUAL DENGAN METODE ENTONG PADA PENJUAL JENANG (Studi Fenomenologi Pada Penjual “Jenang” Desa Ngembul Kecamatan Binangun) Arif Wahyudi; Endah Masrunik
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.007 KB) | DOI: 10.35457/akuntabilitas.v12i1.772

Abstract

This research aims to understand the method for determining price which is applied by jenang (mixed porridge) seller in Ngembul Village Binangun District in Blitar City. Therefore, by using this method which is acceptable with the particular price and does not effect for losing the profit of seller as well as it can be competitive in the market. The method uses qualitative approach and focused on phenomenology. The researcher analyzes the data, ways, attitude and phenomena which are obtained from the object studied (mixed porridge) seller. The result of this study shows that the seller determines the price by using entong (special spoon for taking the porridge). The seller thinks that from all tolls, the entong is the best spoon used to fill all the kinds of the expenditures. Although, there are some differences of each spoons that are applied, but those are not the big problems for the seller and the buyer because it’s differences are not too much.
Sistem Pembayaran Kontrak kerja pembuatan Pagar Panel Beton (Studi Pada PG Kebon Agung Malang) Arif Wahyudi
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v13i2.1298

Abstract

This research was conducted to analyze the work contract payment system in the manufacture of concrete panel fences at PG Kebon Agung Malang so that it can provide information in the form of relevant data, have timeliness, are accurate and useful for the wearer. The qualitative approach used in this research is based on primary data by obtaining data directly from resource persons and using secondary data whose data sources are documents, notes, and other supporting data. The results of this study explain the accounting information system in the form of a system flow chart that explains how the flow of the work contract payment system in making concrete panel fences at Kebon Agung PG starts from CV offering a tender, after being determined the tender winner, the user gives a tender winner letter so that the CV is the winner of the tender. can start his work. After the work is 92.5% completed, CV makes a report of completion of work as evidence that CV has completed part of its project and submits payment by including invoices, receipts, tax invoices, minutes, and SPK to the user to get a blank cash payment request for the first term . Payment of terms for bothparties CV makes a retention report (retention) as the completion of the 7.5% work submitted to the user along with a work agreement letter and a letter of completion of SP work.
FINANCING BEHAVIOR OF THE PLANT OF SUGARCANE TO FARMERS IN BLITAR DISTRICT (Ethno methodology Study on Sugarcane Farmers in Rejoso Village, Binangun District, Blitar District) Nurika Mauliyah; Arif Wahyudi
JARES (Journal of Academic Research and Sciences) Vol 3 No 1 (2018): March 2018
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.984 KB) | DOI: 10.35457/jares.v3i1.435

Abstract

This research was conducted in Rejoso village, Binangun sub-district, Blitar district, with research object of sugar cane farmers there. This study aims to find out how the behavior of farmers in Rejoso Village about financing in the management of sugar cane, especially in financing behavior of the plant of sugarcane. In Rejoso village, plant of sugarcane is only done once in the period of 5 to 10 years because once planting sugarcane can be harvested many times even up to 10 times the harvest. The type of research used is qualitative research using Ethnomethodology method. Ethnomethodology is a study of how people create and understand their everyday life and the way they complete daily life. The subject for ethno methodology is not primitive tribal people but people of various situations in our own society. In this study, the subject of research is the sugar cane farmers in the Rejoso Village, Binangun District, Blitar. Data obtained by interview technique then result of the interview then analyzed to know how financing behavior of the plant of sugarcane. Based on the research results obtained from analyzing the results of interviews with sugar cane farmers in Rejoso Village that the financing behavior of the plant of sugarcane is vary depending on each individual. The difference in behavior lies in how to obtain sugar cane seeds, how to prepare the land and how to plant seeds of sugar cane.
Penyelesaian piutang tak tertagih pada primer koperasi purnawirawan abri (primkoppabri) kabupaten blitar Endah Masrunik; Arif Wahyudi; dewi Frenti
JURNAL EKUIVALENSI Vol. 6 No. 2 (2020): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Giving credit to the cooperative always has a risk, for that the cooperative must try and plan carefully so that the risk of the emergence of problem loans can be reduced. The purpose of this study is to find out the development of non-performing loans at the Blitar Regency Retirement Cooperative Primer (PRIMKOPPABRI) in Blitar Regency, to know the impact caused by non-performing loans at the Purnawirawan ABRI Cooperative Primer (PRIMKOPPABRI) in Blitar Regency, and to Know the Problem Settlement of the Purnawirawan Cooperative Primary Primer. ABRI (PRIMKOPPABRI) Blitar Regency. The method used in this research is qualitative method. The results of the study show that the Primary Retirement Cooperative of the Indonesian Armed Forces (PRIMKOPPABRI) Blitar Regency experiences problem loans, and the impact on cooperatives is to disrupt the performance of cooperative management, increased costs incurred, bank profits are reduced, and cooperative capital is threatened undeveloped, while the impact on customers is the image the customer gets worse, and the loss of variety may be the next opportunity. Efforts by cooperatives to resolve problem loans are through alternative rescheduling, reconditioning, and restructuring.
STRATEGI BERTAHAN UNTUK MERESPON PANDEMI COVID-19 PADA KEUANGAN UMKM TAHU “BINA USAHA TAHU” Pakunden Kota Blitar Arif Wahyudi; Henni Indarriyanti
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2351

Abstract

The current Covid-19 pandemic is certainly very impactful for entrepreneurs, especially SMEs Tofu "Bina Usaha Tofu", one of the impacts is the reduced activity of buyers due to PPKM as it is today. Tofu UMKM certainly suffer losses, from the decline in buyers to limited supplies of raw materials. The impact of the COVID-19 pandemic will be fatal to financial problems and will affect a business such as continuous losses. For this reason, this researcher aims to find out how the survival strategy is to maintain financial stability in order to deal with the covid-19 pandemic used by UMKM Tofu "Bina Usaha Tahu" Pakunden Blitar City. This study uses qualitative research methods by approaching a study, namely interviews with resource persons as informants, and documentation as evidence of research results. The results of this study indicate that the survival strategy to respondto the covid-19 pandemic in tofu UMKM "Bina Usaha Tahu" is to reduce the amount of production in white tofu and process solid and liquid waste in tofu so that tofu waste is not wasted and can increase income and reduce environmental pollution.
PERAN KEMITRAAN BISNIS DALAM MENINGKATKAN DAYA SAING UMKM X BLITAR Elizza Destyana Fitri; Arif Wahyudi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7607

Abstract

Increasing competition in the garment industry requires MSMEs to adopt effective strategies to maintain their competitiveness. Business partnerships are essential as they provide access to resources, market information, and opportunities for business development. This study aims to describe the role of business partnerships in enhancing the competitiveness of X, a garment MSME in Blitar Regency. A descriptive qualitative method was applied, using in-depth interviews with the business owner and direct observations of production activities and partnership practices. The findings reveal that partnerships with schools, clothing stores, regular customers, and other business actors contribute positively through four main mechanisms: operational stability through demand predictability, product innovation through direct feedback from partners, market expansion through word-of-mouth effects where approximately 70% of new customers come from partner recommendations, and operational efficiency through improved capacity utilization from 60% to 80-85%. The study found that informal trust-based partnerships prove to be an effective model in the local MSME context, providing high flexibility and reducing transaction costs associated with formal contracts. However, challenges such as limited skilled labor, potential miscommunication, and limited raw material availability remain present. In conclusion, business partnerships play a crucial role in strengthening MSME competitiveness and business sustainability, and these findings highlight the importance of developing mutually beneficial partnerships as a strategic approach for MSMEs.
ANALISIS AKUNTANSI PENGGAJIAN BERBASIS SISTEM INFORMASI AKUNTANSI PADA MIE DJW DI BLITAR Fika Umi Azizah; Arif Wahyudi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7717

Abstract

This Study Analyzes The Payroll System Implemented At Mie Djw, A Micro, Small, and Medium Enterprise (Msme), and Examines Its Role In Supporting Transparency and Accountability In Business Management. The Research Uses A Qualitative Approach With A Case Study Method. Data Were Collected Through Direct Observation Of The Payroll Process, Interviews With Management and Employees, and Examination Of Supporting Documents Such As Attendance Records and Payroll Slips. The Results Show That The Payroll System Applies The Basic Elements Of An Accounting Information System, Including Attendance Data As Input, Wage Calculation As The Process, and Salary Payments and Payroll Slips As Output. The Use Of A Fingerprint-Based Attendance System Improves Recording Accuracy, While The Owner’s Involvement In Payroll Validation Strengthens Accountability. The Provision Of Payroll Slips and Informal Clarification Mechanisms Also Supports Transparency. However, The Absence Of Standardized Written Procedures and Formal Documentation Limits The Audit Trail. This Study Demonstrates That A Simple Payroll System Can Function Effectively In An Msme, But Requires Procedural Improvements To Ensure Long-Term Accountability.
Co-Authors dewi Frenti Elizza Destyana Fitri Endah Masrunik Fika Umi Azizah Henni Indarriyanti Nurika Mauliyah Redy Khoirianto Rega Wulandari