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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi EL-MUHASABA Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi Indonesia Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Sri Wahjuni Latifah
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENDAMPINGAN PENYUSUNAN ANGGARAN UPAYA MENINGKATKAN EFEKTIVITAS PENGELOLAAN DANA SMP MUHAMMADIYAH 2 KOTA BATU Latifah, Sri Wahjuni; Jati, Ahmad Waluya
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2269

Abstract

Kegiatan pengabdian masyarakat ini dilakukan pada mitra, yaitu SMP Muhammadiyah 2 (SMP Muda) kota Batu, dengan fokus pemecahan masalah berkaitan dengan perencanaan dana dan pelaporan dana. Hal ini penting dilakukan mengingat semakin besar dana yang diterima maka manajemen sekolah perlu melakukan tata kelola keuangan yang efektif dan efisien serta penyusunan laporan keuangan sekolah sebagai bentuk pertanggungjawaban. Hal ini penting dilakukan, karena selain sebagai bentuk akuntabilitas pelaporan dana kepada pemerintah dan komite sekolah maka tata kelola keuangan yang baik dapat meningkatkan kredibilitas manajemen sekolah karena pengelolaan keuangan telah memenuhi unsur transparansi keuangan sekolah. Permasalahan yang terjadi pada mitra adalah masih minimnya pengetahuan dan keahlian manajemen sekolah dalam menyusun Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) dan Rencana Kerja Anggaran Sekolah (RKAS). Manajemen sekolah belum memiliki anggaran dana sebagai pedoman tata kelola keuangan sekolah sebagai alat perencanaan dan pengendalian keuangan. Metode pelaksanaan dimulai dari pengumpulan data, sosialisasi program dan pendampingan secara partisipatif terhadap pengelola keuangan sekolah. Permasalahan utama mitra adalah pengetahuan manajemen sekolah berkaitan dengan penganggaran masih relatif kurang. Hal ini kemungkinan karena jumlah pegawai yang mengelola anggaran relatif sedikit dengan kualifikasi relatif cukup. Kegiatan ini terbukti berdampak pada perubahan sosial, yaitu dapat meningkatkan pengetahuan dan keahlian manajemen sekolah untuk memahami penganggaran, manfaat anggaran dan cara menyusun anggaran yaitu RAPBS dan RKAS sesuai standar yang telah diberikan LPPK Muhammadiyah.
PROGRAM PENGENALAN TOOLS, KESELAMATAN DAN KESEHATAN KERJA (K3), DAN PENEMPATAN MAGANG PT BIMA MENGAJAR DI SMKN 5 SURABAYA Candra Bayu Suwito; Donny Arif Kurniawan; Ibnu Aburizal Nashruddien MS; Sri Wahjuni Latifah; Uci Yuliati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.1372-1380

Abstract

Peningkatan kompetensi Sumber Daya Manusia (SDM) di bidang teknik menjadi faktor penting dalam menghadapi tuntutan industri modern, khususnya sektor alat bongkar muat pelabuhan yang memerlukan keahlian teknis tinggi dan penerapan Keselamatan dan Kesehatan Kerja (K3) secara ketat. SMK sebagai lembaga pendidikan vokasi memiliki peran strategis dalam menyiapkan tenaga kerja yang selaras dengan kebutuhan Dunia Usaha dan Dunia Industri (DUDI). PT Berkah Industri Mesin Angkat (PT BIMA) melalui program PT BIMA Mengajar berupaya menjembatani kebutuhan tersebut dengan melaksanakan kegiatan pembelajaran berbasis industri di SMKN 5 Surabaya. Program ini berfokus pada pemberian materi teknis mengenai penggunaan dan fungsi berbagai jenis tools mekanik yang mengacu pada standar industri internasional, serta penguatan pemahaman K3 sebagai fondasi budaya kerja aman. Selain transfer pengetahuan, kegiatan ini juga mencakup proses identifikasi dan seleksi siswa untuk program magang industri guna memberikan pengalaman kerja nyata. Hasil kegiatan menunjukkan bahwa PT BIMA Mengajar berkontribusi dalam meningkatkan kompetensi teknis, kesadaran keselamatan kerja, serta kesiapan industri siswa SMKN 5 Surabaya, sehingga mendukung terwujudnya sinergi link and match antara pendidikan vokasi dan kebutuhan industri alat berat dan mekanik
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Driana Leniwati; Aviani Widyastuti; Rafli Sholana; Sri Wahjuni Latifah; Fahmi Dwi Mawardi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Readiness And Barriers To Coretax System Implementation Among Msme Corporate Taxpayers: A Digital Tax Governance Perspective From Kpp Pratama Kota Malang Rania, Latifa; Kholmi, Masiyah; Latifah, Sri Wahjuni
PANGRIPTA Vol. 9 No. 2 (2026): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/dja16236

Abstract

Indonesia's tax reform introduced the Coretax System under Law No. 7/2021 and PMK No. 81/2024, with phased national implementation beginning 1 January 2025, yet MSME corporate taxpayers in regional tax offices such as Malang City still face adoption challenges with implications for local public service delivery. This study examines taxpayer readiness and barriers to Coretax implementation at KPP Pratama Kota Malang, aiming to inform more targeted, scale-differentiated support. A qualitative case study was conducted through in-depth interviews with six MSME corporate taxpayers and four tax officers; data from these interviews, together with observation and document review, were analyzed thematically using source and technique triangulation. Most informants perceived the system as useful for speeding up and integrating tax reporting, although ease of use remained uneven, especially among small MSMEs still adjusting to the interface. Taxpayer readiness was similarly mixed, with medium-sized MSMEs more independent than small MSMEs; tax officers, as implementers, showed intensive familiarity gained through direct service and mentoring duties. Technical barriers such as system errors, upload failures, and NIK–NPWP synchronization were the most reported obstacles, alongside limited practical socialization. Acceptance remains partial: taxpayers recognize the system's usefulness more readily than its ease of use, suggesting that technical instability and weak behavioral control, more than a lack of perceived benefit, constrain compliance at this early stage.
The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs Sri Wahjuni Latifah; Ahmad Waluya Jati; Mudrifah -
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16 No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v16i2.2021.pp176-189

Abstract

This study focuses on MSMEs performance evaluation because they have unique features such as not having a quantifiable objective, not having a record of company operations, but being able to absorb surrounding labor and improve the community's welfare. MSMEs' short-term objective is to annex the company's profit and sales performance. This research aims to construct a measurement model of MSMEs Performance based on resource factors, customers, suppliers, and characteristics of MSMEs in influencing MSMEs' performance. The data was collected by spreading questioner through google form to MSMEs managers assisted by PLUT Batu city and Malang City. The data analysis techniques are carried out qualitatively, and hypothesis testing is carried out with SEM-PLS analysis. The results showed that the factors of resources, customers, and characteristics of MSMEs could measure MSMEs performance, while the supplier factor does not affect the performance of MSMEs
Co-Authors Agustin Dwi Haryanti Ahmad Waluya Jati Ahmad Waluya Jati Alfiyah, Nur Anisa Nadia Hijriani Aviani Widyastuti Candra Bayu Suwito Dahlia Firdaus, Dahlia Dhaniel Syam Djoko Sigit Sayogo Donny Arif Kurniawan Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Erna Retna Rahadjeng Erna Retna Rahadjeng, Erna Erna Retna Rahajeng Evi Khusnita Ulfa Fahmi Dwi Mawardi Fitria Ramadhani Gina Harventy Guntur Kumar Mubaroq Hanisyatul Komariyah Hijriani, Anisa Nadia Ibnu Aburizal Nashruddien MS Ivon Nurmas Ruroh Jati, A Waluya Lilik Purwanti Masiyah Kholmi MS Kurniawan, MS Mubaroq, Guntur Kumar Mudrifah, Mudrifah Muhamad Budi Luhur Muhammad Fahminuddin Rosyid Muhammad Rizal Novrys Suhardianto NUR ALFIYAH Rafli Sholana Rania, Latifa Retna R, Erna Risky Budianto Riyardi, Agung Rosyid, Muhammad Fahminuddin Saskiya Sasa Difananda Setu Setyawan Siska Aprilia Siti Zubaidah Sri Iswati Sri Nastiti Andharini Tri Wahyu Oktavendi Uci Yuliati Wardatul Jannah Wardatul, Wardatul Wendyka Mazaka Wibi Abitama