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All Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia SWAGATI: Journal of Community Service
Mardatillah Mardatillah
STIE Madani Balikpapan
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan Utamy Julianti; Mardatillah Mardatillah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.533 KB) | DOI: 10.53640/jemi.v19i2.687

Abstract

Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah
Pre-Release Preparation for Inmates at Class IIA Balikpapan Prison Through Mardatillah Mardatillah; Novi Satria Jatmiko; Mira Suradi
SWAGATI : Journal of Community Service Vol. 3 No. 3 (2025): November
Publisher : Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/swagati.2025v3i3.2079

Abstract

Psychological rights are one of the rights held by inmates the Class IIA Criminal   Penitentiary Balikpapan, especially for those who will be released in the near future. And having a healthy mental health is an important point in the adjustment of inmates during parole or pure release, this is the point of the purpose of this community service. is to help prepare inmates. The method used is group counseling and individual counseling for 6 months or 1 semester from September to February. The results of this community service are counseling that takes place according to the purpose of this community service, namely preparing inmates for release so that they are more confident and adjust when in prison. The next obstacle is that counselors do not get specific and specific information from families only from inmates and correctional staff whose data is related to personal information. In addition, there are internal activities and events in prison.
Memodernisasi Sistem Administrasi Perpajakan Coretax melalui Edukasi Perpajakan untuk Aparatur Kampung Kabupaten Mahaham Ulu Muhammad Khaerul Umam; Mardatillah Mardatillah; Anggi Arista; Dede Pebrianto
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i2.4050

Abstract

Direktorat Jendral Pajak (DJP) merancang Coretax untuk mengintegrasikan proses bisnis inti perpajakan, mulai dari pendaftaran wajib pajak, pelaporan SPT, pembayaran pajak, hingga layanan perpajakan, sehingga layanan menjadi lebih mudah, andal, dan terintegrasi sehingga penting adanya edukasi dan literasi penggunaan Coretax. Tujuan kegiatan ini adalah meningkatkan literasi perpajakan aparatur kampung, khususnya terkait peran bendahara/pejabat pengelola keuangan, memberikan pemahaman tentang modernisasi administrasi perpajakan dan perubahan proses bisnis layanan melalui Coretax DJP, melatih keterampilan praktis penggunaan Coretax (aktivasi akun, otorisasi, pembuatan kode/sertifikat elektronik, pelaporan dan pembayaran) melalui simulasi kasus dan mendorong kesiapan aparatur kampung dalam memberikan layanan informasi perpajakan dasar kepada masyarakat. Pengabdian dilakukan melalui edukasi konseptual dengan simulasi praktik terkait perpajakan dan pemanfaatan layanan digital serta klinik konsultasi kendala teknis terkait dengan aktivasi akun, kode otorisasi dan akses perangkat serta kendala dalam administratif. Hasilnya menunjukkan partisipasi para aparat kampung untuk mempelajari dan menggunakan Coratex serta konsultasi atas berbagai kendala teknis aktivasi akun dan administratif. Kegiatan pengabdian kepada masyarakat selanjutnya disarankan untuk mengkaji efektivitas jangka panjang peningkatan literasi perpajakan aparatur kampung terhadap kepatuhan administrasi dan kualitas layanan publik, serta menganalisis faktor-faktor yang mempengaruhi adopsi sistem digital perpajakan melaui pendekatan komparatif dan model penerimaan teknologi.
Pemberdayaan Sumber Daya Perempuan melalui Pendampingan Pemasaran Digital UMKM Keripik Kangkung Camilan Khas UP2K Bejo 40 Kelurahan Sumber Rejo Kotamadya Balikpapan Mardatillah Mardatillah; Stella Natalie Lumentut; Hartika Hartika; Nur Hidayah; Aprilia Aprilia; Gustina Gustina
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v10i1.27307

Abstract

Pemasaran digital bagi pelaku usaha perempuan selalu terkendala pengetahuan, usia dan terbatas waktu khususnya UMKM Keripik Kangkung Camilan Khas UP2K Bejo 40 Kelurahan Sumber Rejo Kotamadya Balikpapan. Pemberdayaan sumber daya perempuan ini diharapkan sebagai solusi atas kendala tersebut dengan pelatihan dan pendampingan pemasaran digital. Metode yang digunakan dalam pemberdayaan perempuan ini adalah beberapa tahapan yakni tahapan persiapan, tahapan pelaksanaan dan tahapan evaluasi. Hasil pemberdayaan sumber daya perempuan ini membantu pelaku umkm ini dalam mengoptimalkan platform e-commerce sebagai media promosi untuk memperkenalkan produk mereka secara luas. Namun perlunya pendampingan terus menerus agar selalu melakukan perubahan secara terus menerus.
Co-Authors Anggi Arista Aprilia Aprilia Dede Pebrianto Gustina Gustina Hartika Hartika Mira Suradi Muhammad Khaerul Umam Novi Satria Jatmiko Nur Hidayah Stella Natalie Lumentut Utamy Julianti