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Pendampingan Penyusunan Laporan Keuangan Pada PT. Tunas Harapan Situbondo (Sebagai Upaya Menciptakan Good Corporate Governance) Moh. Halim; Mohammad Thamrin; Eko Budi Satoto; Rendy Mirwan Aspirandi
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

SPBU Situbondo ini di bawah PT. Tunas Harapan Situbondo, yang selanjutnya disebut SPBU Tunas Harapan Situbondo (SPBU THS). Pada SPBU THS belum terdapat SDM yang mumpuni dalam proses penyusunan lapran keuangan. Pada proses penyusunan lapran keuangan sangat dibutuhkan SDM yang cakap akuntansi, supaya tahapan penyusunan laporan keuangan dan penetapan metode akuntansi di dalamnya tidak terdapat kesalahan (Seto, 2022). Lokasi SPBU THS berada di Krojan Timur, Klatakan, Kec. Kendit, Kabupaten Situbondo, Jawa Timur 68352. Proses pendampingan penyusunan laporan keuangan ini dimulai pada Bulan Januari 2022. Durasi pendampingan penyusunan laporan keuangan ini selama 3 bulan, yaitu dari Bulan Januari 2022 sampai April 2022. Metode yang digunakan dalam pemecahan permasalahan adalah metode ceramah dan pendampingan secara langsung di lokasi. Pada proses pendampingan, tim pendamping mengajari dan mengawasi langsung para pegawai admin SPBU THS dalam menyusun Laporan Keuangan. Proses ini sangat bermanfaat bagi pegawai admin ketika mereka mengalami kesulitan dalam mencatat suatu transaksi dalm kejadian yang tidak biasa terjadi, misalnya pada saat itu terjadi transaksi non tunai yang dilakukan oleh mitra pelanggan dari SPBU THS, pegawai admin sedikit bingung dalam pengakuan pendapatannya. Pegawai Admin SPBU THS merasakan manfaat yang besar dari diselenggarakannya proses pendampingan penyusunan laporan keuangan ini. Berbagai pengetahuan dan pengalaman diberikan oleh tim pendaping kepada pegawai admin SPBU THS. Kata Kunci: SPBU THS, Pelaporan Keuangan, SDM
PEMANFAATAN RASCH MODEL UNTUK MENGUKUR KEMAMPUAN PESERTA PENGKADERAN FORMAL Amri Gunasti; Abadi Sanosra; Muhtar Muhtar; Nely Ana Mufarida; Eko Budi Satoto
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 2 (2023): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i2.13826

Abstract

Abstrak: Selama ini, instrumen penilaian yang dibuat oleh Tim Instruktur untuk mengukur kemampuan peserta pengkaderan formal Ikatan Mahasiswa Muhammadiyah (IMM) masih secara konvensional. Tujuan kegiatan pengabdian ini adalah agar Tim Instruktur terampil melakukan pengukuran kemampuan peserta pengkaderan formal IMM dengan memanfaatkan Rasch Model dan menggunakan aplikasi ministep atau winstep. Kegiatan ini dilaksanakan dengan memberikan pelatihan baik secara teori maupun praktik. Mitra adalah Tim Instruktur IMM Kabupaten Jember sebanyak 20 orang. Kegiatan pelatihan rasch model ini memberi kontribusi peningkatan kemampuan Tim Instruktur rata-rata sebesar 40,83 dengan skala 0 sampai 100. Sebelum dilakukan pelatihan kemampuan rata-rata peserta sebesar 29,17. Setelah diberikan pelatihan kemampuan peserta meningkat menjadi rata-rata sebesar 70.Abstract: So far, the assessment instruments made by the Instructor Team to measure the abilities of the formal cadre participants of the Muhammadiyah Student Association (IMM) are still conventional. The purpose of this service activity is for the Instructor Team to be skilled at measuring the abilities of IMM formal cadre participants by utilizing the Rasch Model and using the ministep or winstep applications. This activity is carried out by providing training both theoretically and practically. Partners are the Jember Regency IMM Instructor Team of 20 people. This Rasch model training activity contributed to increasing the ability of the Instructor Team on average by 40.83 on a scale of 0 to 100. Prior to the training, the average participant ability was 29.17. After being given training the ability of the participants increased to an average of 70.  
Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Rendy Mirwan Aspirandi; Mohammad Thamrin; Eko Budi Satoto; Moh Halim; Ayunda Septia Wulandari Sahida; Dwi Agustin Wulandari
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Abstract

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.
PENINGKATAN KEAHLIAN TUKANG DALAM MENERAPKAN TEKNOLOGI FEROSEMEN DAN TULANGAN BETON DARI BAMBU Amri Gunasti; Muhtar Muhtar; Rofi Budi Hamduwibawa; Aditya Surya Manggala; Iskandar Umarie; Nely Ana Mufarida; Abadi Sanosra; Eko Budi Satoto; Erna Ipak Rahmawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.14923

Abstract

ABSTRAKHasil survey menunjukkan bahwa para tukang di Desa Sukogidri Kecamatan Ledokombo Kabupaten Jember belum memiliki keterampilan memanfaatan teknologi ferosemen dan beton bertulang bambu sebagai bahan bangunan yang tahan terhadap gempa. Solusi yang diberikan pada para Tukang diantaranya 1) memberikan informasi mengenai gempa dan dampak yang ditimbulkan terhadap rumah dan bangunan, 2) memberikan pelatihan pemanfaatan teknologi ferosemen, 3) memberikan tindak lanjut pelatihan pemanfaatan bambu sebagai tulangan beton. Mengingat intensitas terjadinya gempa sangat masif maka kegiatan  Program Kemitraan Masyarakat Stimulus (PKMS) mendesak untuk dilaksanakan. Tujuan dari kegiatan ini adalah untuk meningkatkan keterampilan tukang dalam menerapkan teknologi ferosemen dan beton bertulang bambu. Tahapan pelaksanaan kegiatan dilakukan mulai dari observasi, koordinasi lapangan, penyampaian teori teknologi ferosemen dan beton bertulang bambu, praktek membuat ferosemen, praktek membuat beton bertulang bambu, praktek membuat beton bertulang bambu, penguatan kelompok tukang. Untuk mengukur keberhasilan kegiatan, maka dilakukan pretest sebelum dimulai pelaksanaan program dan postest setelah kegiatan. Dari kegiatan  ini dapat disimpulkan bahwa kemampuan tukang meningkat setelah dilakukan praktek membuat ferosemen dan praktek membuat beton bertulang bambu. Kata kunci: ferosemen; tulangan bambu; tukang; beton. ABSTRACTThe results of the survey indicated that the construction employees in Sukogidri Village, Ledokombo District, Jember Regency lacked the skills necessary to use ferrocement technology and bamboo-reinforced concrete as earthquakeresistant building materials. The solutions supplied to the construction workers included 1) providing information about earthquakes and their effects on buildings and residences, 2) providing training on the use of ferrocement technology, and 3) providing follow-up training on the use of bamboo as concrete reinforcement. Program kemitraan masyarakat stimulus (PKMS) must be implemented immediately due to the magnitude of the enormous earthquake. This activity aims to enhance the skills of construction employees in the application of ferrocement and bamboo-reinforced concrete. Observation, field coordination, delivery of ferrocement technology theory and bamboo reinforced concrete, practice of producing ferrocement, practice of producing bamboo reinforced concrete, practice of producing bamboo reinforced concrete, and strengthening of construction worker groups are the stages of implementing the activities. Before the program begins, a pretest and a post-test are administered to measure the efficacy of the activity. After practicing creating ferrocement and bambooreinforced concrete, the capability of construction employees will increase, according to this activity. Keywords: ferrocement; bamboo reinforcement; builders; concrete.
The Effect of Fuel Price Fluctuations, Exchange Rates, and Profitability on Stock Returns and Inflation as Intervening Variables Eko Budi Satoto
Jurnal Ilmiah Manajemen & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v8i1.4460

Abstract

This study aims to analyze the impact of fuel price fluctuations, exchange rates, and profitability on inflation and stock returns. The study employs statistical analysis utilizing SEM techniques and is tested using Smart PLS version 3.0. The study reveals that Fuel price fluctuations have no effect on Inflation. The direction of the relationship between Exchange Rate and Inflation is negative. Profitability has no effect on Inflation. Fuel price fluctuations have no effect on stock returns. Exchange rate has a significant effect with a positive direction on stock returns.  Profitability has no direct effect on stock returns. Inflation has a significant effect directly with a negative direction on Stock Returns.  Exchange rate has no effect on stock returns through inflation as an intervening variable. Profitability has a significant effect with a positive direction on stock returns through inflation as an intervening variable. The novelty in research is inflation as an intervening variable. Investors are advised that fluctuations in fuel prices and inflation rates need not be a primary concern in their investment decisions. Instead, the focus should be on assessing the potential impact of these factors on company profits. Consequently, investors should emphasize monitoring stock returns periodically while also taking into account variables that could influence a company's stock returns. The study is limited in its scope by examining only three independent variables—Fuel Price Fluctuations, Exchange Rates, and Profitability. Additionally, the research is confined to the period from 2013 to 2017.
The Effect of Local Taxes, Human Development Index, And Investment on Labor Absorption on Economic Growth Eko Budi Satoto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1080

Abstract

The study seeks to examine how local taxes, the human development index, and investments in labor absorption affect economic growth. Utilizing Smart PLS 3.0 for testing and statistical analysis, the research approaches include SEM analysis tools. The study's findings demonstrate that a variety of elements, including regional taxes, the Community Development Index, and investments, have a favorable and considerable impact on the region's ability to absorb workers. This demonstrates how raising local tax income, raising the community development index, and raising investment may all contribute to more job prospects in the area. The research also demonstrates that the same elements—local taxes, the Community Development Index, and investments—have a favorable and considerable influence on regional economic growth. This suggests that more investment, improved community development, and higher local tax revenues can all have a favorable impact on the area's economic growth. Last but not least. Furthermore, this study shows that employment has a positive and substantial impact on economic growth, indicating that a rise in the employment rate might help the region's economy expand as a whole.
Pengaruh Komunikasi Interpersonal, Profesionalitas Dan Kompetensi Terhadap Sistem Monitoring dan Kinerja Paramedis Sri Suherning; Toni Herlambang; Eko Budi Satoto
RELASI : JURNAL EKONOMI Vol 19 No 2 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v19i2.858

Abstract

This study aims to empirically examine the effect of interpersonal communication, professionalism and competence on the monitoring system and paramedic performance. This research was conducted on nurses and midwives who work at the Fatimah Islamic Hospital in Banyuwangi. The research was conducted in April-May 2022. The data collection technique was using a questionnaire. The results showed a positive and significant influence of interpersonal communication on the monitoring system. There is a positive and significant influence of professionalism on the monitoring system. There is a positive and significant influence of competence on the monitoring system. There is a positive and significant influence of interpersonal communication on the performance of nurses. There is a positive but not significant effect of professionalism on the performance of nurses. There is a positive but not significant effect of competence on the performance of nurses. There is a positive and significant effect of the monitoring system on the performance of nurses. There is a positive and significant influence of interpersonal communication on the performance of nurses through the monitoring system. There is a positive and significant effect of professionalism on the performance of nurses through the monitoring system. There is a positive and significant effect of competence on the performance of nurses through the monitoring system.
Pengaruh Fasilitas Rumah Sakit Dan Harga Pelayanan Terhadap Word Of Mouth Melalui Kepuasan Pasien Rina Ari Ruliati; Eko Budi Satoto; Abadi Sanosra
RELASI : JURNAL EKONOMI Vol 19 No 2 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v19i2.861

Abstract

The purpose of this study was to obtain an in-depth picture and provide empirical evidence regarding the effect of hospital facilities and prices on patient satisfaction through word of mouth. The research location is Fatimah Islamic Hospital Banyuwangi. The number of respondents studied were 100 people. Data collection techniques using a questionnaire. The results showed that hospital facilities had a positive and significant effect on word of mouth at the Fatimah Islamic Hospital in Banyuwangi. The price of service has a positive and significant effect on word of mouth at the Fatimah Islamic Hospital in Banyuwangi. Hospital facilities have a positive and significant effect on patient satisfaction at the Fatimah Islamic Hospital in Banyuwangi. The price of service has a positive and significant effect on patient satisfaction at the Fatimah Islamic Hospital in Banyuwangi. Patient satisfaction has a positive and significant effect on word of mouth at the Fatimah Islamic Hospital in Banyuwangi. Hospital facilities have a positive and significant effect on word of mouth with patient satisfaction as an intervening variable at the Fatimah Islamic Hospital in Banyuwangi. The price of service has a positive and significant effect on word of mouth with patient satisfaction as an intervening variable at the Fatimah Islamic Hospital in Banyuwangi.
Analisis Risiko Operasional pada UMKM Pabrik "Sri Tahu" di Watukebo Kecamatan Ambulu Laella Wardiah; Eko Budi Satoto; Yohanes Gunawan Wibowo
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7101

Abstract

The research was conducted with the aim of knowing the management of the "Sri Tahu" factory MSME in internal risk, human resource risk, external risk, and raw material risk. The method used is descriptive qualitative using purposive sampling method. The sample in this study was 6 people who were the population of "Sri Tahu" factory employees. Based on the research results in risk analysis with Enterprise Risk Management, there are 20 risks which include internal risk, external risk, human resource risk, and raw material risk. There is a risk response, namely at the extreme,high, moderate and low level. From the calculation of risk scoring, the highest risks are extreme risk and high risk. Some of the risks included in the extreme risk are hot steam from burning stoves, unhygienic environment, wood dust from stove burning activities, fluctuating soybean raw material prices, errors in recording financial reports, lack of quality control of products to be marketed, accidents Work. While high risk, namely damage to machinery and equipment in the production process, production failure, fire, poor OSH system, damaged raw materials, destruction of tofu during cutting, imperfect clumping process. Keywords : External Risk, Human Resource Risk, Internal Risk, Raw Material Risk.
PENINGKATAN KEMAMPUAN MASYARAKAT MENGOLAH SAMPAH MENJADI PUPUK ORGANIK DENGAN TEKNOLOGI TAKAKURA Abadi Sanosra; Iskandar Umarie; Taufan Abadi; Eko Budi Satoto; Nanang Saiful Rizal; Erna Ipak Rahmawati; Nely Ana Mufarida; Muhtar Muhtar; Amri Gunasti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 3 (2023): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i3.15312

Abstract

ABSTRAKSelama ini, warga Desa Sukogidri masih belum memiliki kepedulian untuk memproses sampah yang berasal dari kegiatan rumah tangga. Untuk mengantisipasi kelangkaan pupuk, hilangnya kesuburan tanah dalam waktu jangka panjang dan mudahnya serta murahnya penggunaan teknologi takakura, maka masyarakat Desa Sukogidri perlu diberikan edukasi mengenai pentingnya menggunakan pupuk organik serta memberikan pelatihan pembuatan sampah organik dengan metode takakura. Tujuan kegiatan ini adalah pertama, masyarakat memiliki pola pikir bahwa sampah organik dalam waktu jangka panjang dapat mempertahankan dan bahkan membuat tanah menjadi bertambah subur, sehingga masyarakat tidak tergantung lagi pada pupuk buatan. Tujuan kedua adalah agar masyarakat terampil mengolah sampah organik sisa rumah tangga dan sampah organik yang berasal dari lingkungan sekitar menjadi pupuk organik dengan teknologi takakura. Tahapan pelaksanaan kegiatan dilakukan mulai dari observasi, koordinasi lapangan, menyiapkan peralatan, menyiapkan bahan, penyuluhan penggunaan pupuk organik, praktek membuat pupuk organik, penyerahan peralatan dan bahan serta penguatan kelompok masyarakat.  Penguatan kelompok masyarakat ini dilakukan dengan cara menunjuk Koordinator Desa, Koordinator Dusun, Koordinator Dasawisma serta ketua kelompok Penilaian dilakukan dalam skala 0 sampai 100. Nilai 0 dianggap sangat tidak mampu dan nilai 100 dianggap sangat mampu. Kegiatan Program Kemitraan Masyarakat Stimulus (PKMS) ini telah memberikan dampak positif dari kategori kurang mampu menjadi mampu bagi peserta pada khususnya dan kepada masyarakat sukogidri pada umumnya dalam memahami manfaat pupuk organik maupun dalam pembuatan pupuk organik.            Kata kunci: pupuk organik; takakura; sampah organik; lahan pertanian. ABSTRACTSo far, the residents of Sukogidri Village still do not have the awareness to process waste from household activities. To anticipate the scarcity of fertiliser, the loss of soil fertility in the long term and the easy and cheap use of takakura technology, the people of Sukogidri Village need to be educated about the importance of using organic fertiliser and provide training in making organic waste using the takakura method. The objectives of this activity are first, the community has the mindset that organic waste in the long term can maintain and even make the soil more fertile, so that people are no longer dependent on artificial fertilisers. The second goal is for the community to be skilled in processing organic waste from households and organic waste from the surrounding environment into organic fertiliser with takakura technology. Stages of activity implementation were carried out starting from observation, field coordination, preparing equipment, preparing materials, counselling on the use of organic fertiliser, practice making organic fertiliser, handing over equipment and materials and strengthening community groups. The assessment was carried out on a scale of 0 to 100. A score of 0 is considered very incapable and a score of 100 is considered very capable. This Stimulus Community Partnership Program (PKMS) activity has had a positive impact from the category of less capable to capable for participants in particular and to the Sukogidri community in general in understanding the benefits of organic fertiliser and in making organic fertiliser. Keywords: organic fertiliser; takakura; organic waste; farmland
Co-Authors Abadi Sanosra Aditya Dimas Pratama Aditya Surya Manggala Ahmad Firdaus, Ahmad Ahmad Izzuddin Amri Gunasti Andri Setiawan Andri Setiawan Annisa Fitriana Artiantyo Wirjo Utomo Ayunda Septia Wulandari Sahida Bayu Wijayantini, Bayu Budi Satria Bakti Camelia, Mirza Hidayatul Diah Ayu Lestari, Diah Ayu Duwi Antoro Dwi Agustin Wulandari DWI CAHYONO Endang Fatmawati Erna Ipak Rahmawati Gunarto, Daris Hairul Anwar, Hairul Hamduwibawa, Rofi Budi Herlambang, Toni Hidayatullah, Rachmad Dando Hosen, Hosen Ida Ayu Putu Sri Widnyani Ira Puspitadewi S Irianti, Lutvia Ragilta Iskandar Umarie Izzudin, Ahmad Krisnadhi Hariyanto, Krisnadhi Laella Wardiah Lien Maulina Mahardika, Husein Satria Maheni Ika Sari Malik , M. Musthabiq Dzikril Masno Marjohan Moh Halim Moh. Halim Moh. Thamrin, Moh. Mufarida, Nely Ana Muhammad Lutfi Muhtar Muhtar Murtaliningtyas, Wenny Nanang Saiful Rizal Nathasya, Fara Ditha Nely Ana Mufarida Ni Nyoman Putu Martini G Nindi Kumala Dewi Novi Anggraeni Nursaid Nursaid Nursaid Nursaidah Nursaidah, Nursaidah Nurul Qomariah Onny Purnamayudhia Palupi, Anita Dyaning Paramitha Rakhmawati Permatasari, Desta Intan Priyono, Pujo Putra, Alfian Perdana Putri, Mika Masarina Putu Martini, Ni Nyoman Rakhmawati, Paramitha Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Restian, Yhoni Rina Ari Ruliati Rofi, Sofyan Rusdiyanto Rusdiyanto, Rusdiyanto Sarifuddin Setiyo Ferdi Yanuar Setyawan, Ari Sherry Adelia Sri Suherning Sumowo, Seno Susbiyani, Arik Suyanto Suyanto Syah, Aldi Firman Tatit Diansari Reskiputri, Tatit Diansari Taufan Abadi Thamrin, Mohammad Toni Herlambang Toni Herlambang Totok Dwi Kuryanto Trisafe Lukman Candra Umamy, Septy Holisa Umarie, Iskandar Umarie, Winda Islamiyah Valentha, Fangky Vedhia Wati, Agustina Setyo Wenny Murtaliningtyas Widuri, Ayu Winahyu, Pawestri Yandari, Aprilya Dwi Yanuar, Setiyo Ferdi Yohanes Gunawan Wibowo Yudyarto, Koeshar Yuli Eka Pratiwi Zainullah, Anas Wahyu Zalkha Soraya