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All Journal Al-'Adalah Jurnal Eksis MSI Transaction on Education Jurnal Hukum Malahayati ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Eksis Jurnal Pengabdian Masyarakat TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi Jurnal Indonesia : Manajemen Informatika dan Komunikasi Journal of Technology and Computer (JOTECHCOM) Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah

Muhammad Kadafi

Politeknik Negeri Samarinda

Author-ID : 523568

Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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FENOMENOLOGY OTONOMI KHUSUS PEMERINTAH PROVINSI KALIMANTAN TIMUR (Pendekatan Kualitatif Asymetrical Fiscal Decentralization Theory) Sucipto Sucipto; Muhammad Kadafi
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Penelitian ini bertujuan untuk memahami fenomena latar belakang tuntutan otonomi khusus dan mengapa fenomena tersebut melatarbelakangi tuntutan otonomi khusus. Peneliti menggunakan alat analisis fenomenologi. Metode fenomenologi berangkat pada pola pikir subjektivisme yang tidak hanya memandang dari suatu gejala yang nampak, akan tetapi berusaha menggali makna di balik gejala itu. Tahapan yang dilakukan adalah (pertama) menentukan latar belakang tuntutan otonomi khusus, (kedua) pemahaman pemaknaan informan, (ketiga) analisis dengan kajian teori. Informan penelitian ini terdiri dari wakil eksekutif, legislative, akademisi dan masyarakat umum yang mengetahui konteks penelitian. Hasil penelitian menyimpulkan : Pertama, Kekhususan Kalimantan Timur yang menjadi dasar tuntutan otsus adalah : (1) Kalimantan Timur sebagai daerah penghasil sumber daya alam, (2) Rusaknya lingkungan akibat eksploitasi sumber daya alam, (3) Luas wilayah Kalimantan Timur dan kurangnya infrastruktur, (4) Kalimantan Timur sebagai daerah perbatasan dengan Negara tetangga, (5) Kaltim sebagai pintu gerbang Kalimantan dan perubahan konsep pembangunan Indonesia baru. Kedua, Perbedaan Aceh dengan Kalimantan Timur terlihat pada lima kekhususan hak keuangan, sedangkan perbedaan Papua dengan Kalimantan Timur terlihat empat kekhususan. Ketiga, Tuntutan otonomi khusus lebih tepat jika diatas namakan oleh rakyat kaltim diluar pemerintah provinsi, keterwakilan lembaga swadaya masyarakat, keterwakilan profesi, akademisi, bupati dan walikota, legislative kota dan kabupaten, pemerintahan desa pemerintah kabupaten dan kota. Keempat Harapan masyarakat kepada pemerintah dapat disimpulkan (1) Tuntutan otonomi khusus disosialisasikan dengan baik kepada masyarakat, (2) Otonomi daerah yang dimulai sejak tahun 2001 telah memberikan dampak yang lebih baik terutama berkaitan dengan pelayanan dibidang kesehatan dan pendidikan walaupun masih pada batasan yang standar, (3) Masyarakat berharap tuntutan otonomi khusus dapat dengan segera membangun infrastruktur yang saat ini belum terselesaikan, (4) Masyarakat berharap koordinasi antara SKPD dan antar pemerintah daerah kabupaten dan kota dengan pemerintah provinsi, (5) Belanja yang dikeluarkan oleh pemerintah harus lebih memperhatikan skala prioritas. Keyword : Otonomi Khusus, Pemerintah Provinsi Kalimantan Timur, Asymmetrical Fiscal Decentralization

PENGARUH BELANJA MODAL DAN PENYERTAAN MODAL PEMERINTAH TERHADAP TINGKAT KEMANDIRIAN DAERAH PADA SELURUH KAB/KOTA DI KALIMANTAN TIMUR TAHUN 2013-2017 Muhammad Kadafi, SE., M.SA; Oemar Dhanny; Dewi Wahyuni
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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The purpose of this research to know the level of regional financial indepedence in all city districts in the Province of East Kalimantan period of 2013-2017. This research use secondary data, namely reports on the realization of regional income that are focused in capital expenditure and government equity capital in all city districs in the province of East Kalimantan obtain from Financial Management Board and The Regional Assets period 2013-2017. This research use multi linier regression of parametic statistic analithycal method. The results showed:1) Based on partialy capital expenditure does not have a significant effect on the level of local independence. 2) Based on partialy government equity capital is positively influenced isn’t significant effect to the level of local independence. 3) Capital expenditure and government equity capital based on sumultaneous (f-test) doesn’t have a significant effect to the level of local independence in all city districts in the province of East Kalimantan. Keywords: Capital Expenditure, Government Equity Capital and The Level of District independence.

EVALUASI SISTEM PENGENDALIAN INTERNAL SISTEM PENJUALAN KREDIT PADA PT ARINGO COMPUTER Makmur Makmur; Muhammad Kadafi; Apria Apria
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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In order to achieve the company's purpose is to get maximum profit, the company needs a tool used in order to achieve the company. The tools are accounting system and reports of each section used to provide financial information for the company. The purpose is to know the appropriateness of applying credit sales system based on internal control system principle. In the data collection, the authors conducted several interviews, observation, interviews and study the source of the book (literatures). The analytical tool used is the elements of internal control system of credit sales by Mulyadi and the main purpose of internal control system. The result of this research is there are some system applied by company which is not in accordance with Internal Control System so that can cause loss for company. Keywords: Accounting System, Credit Sales System, Internal Control System.

DESKRIPSI LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PEMERINTAH DAERAH KABUPATEN/KOTA DI KALIMANTAN TIMUR Muhammad Kadafi, SE., M.SA; Amirudin Amirudin
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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The purpose of this research is to describe the Realization Report of the Regional Government Revenue and Expenditure Budget District/Cities in East Kalimantan. The things described are the tax ratio, retribution ratio, PAD ratio, dependency ratio, and capital expenditure ratio. This study uses data from 2016-2020 in the form of a report on the Realization of the District/Cities Regional Budget (APBD) in East Kalimantan. The analytical tools used are APBD ratios. Successively the increase/decrease in income, expenditure, surplus/deficit, and financing in 2016 was 8.87%; 26.25%; 109.45%; and 73.83%. In 2017, the increase/decrease in income, expenditure, surplus/deficit, and financing were -14.53%, -11.50%, -146.60%, and 24.42%. In 2018 the increase in income, expenditure, surplus/deficit, and financing were 34.94%, 18.06%, 469.25%, and 2.93%. In 2019, the increase in income, expenditure, surplus/deficit, and financing were 16.60%, 21.45%, 181.07%, and 31.33%. Revenue in 2020 decreased by 4.17%, spending increased by 7.60%, deficit -143.47%, and financing decreased by 66.97%. Overall for the ratio of regional taxes, regional levies and PAD in 2016-2020, the highest ratio is owned by the Cities of Balikpapan, Samarinda, while the lowest is Mahakam Hulu District. All districts/cities in East Kalimantan have a high dependence on transfers from the central government as indicated by the regional dependency ratio. Capital expenditures still dominate district/cities expenditures in East Kalimantan. Keyword : APBD Report, APBD Ratio

DETERMINAN PENERIMAAN PENDAPATAN PAJAK DAERAH KOTA SAMARINDA Muhammad Kadafi, SE., M.SA; Nyoria Anggraeni Mersa; Hanna Septiana Putri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of GRDP, population and inflation on regional tax revenues both partially and simultaneously. The analytical tool used is multiple linear regression. The data used are GRDP (Gross Regional Domestic Product), Total Population, Inflation and Regional Taxes for 2009-2019. The results of this study partially show that the GRDP has a positive and significant effect on regional tax revenue, the population has a positive and significant effect on regional tax revenue and inflation has a positive but positive effect. significant impact on the acceptance of regional taxes Samarinda. Then together (simultaneously) GRDP, population and inflation have a significant effect on local taxes Keywords: GRDP, Population Amount, Inflation and Regional Tax Revenue in Samarinda City.

PENGARUH HARGA, PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN SEPEDA MOTOR MEREK HONDA DI SAMARINDA TAHUN 2019 Omar Dhanny; Muhammad Kadafi; Yunandha Siswa
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of price, promotion and product quality on consumer satisfaction of Honda brand motorcycles in Samarinda both partially and simultaneously. This research is a survey research. The population in this study is the people in Samarinda. The sampling technique uses accidental sampling with a total sample of 100 people. Data collection techniques using questionnaires or questionnaires that have been tested for validity and reliability. The data analysis technique used is multiple linear regression. The results of this study indicate that: (1) the price has a significant effect on the satisfaction of Honda motorcycle consumers, as evidenced by the significance value of 0.002 < 0.05, and (2) the promotion has no significant effect on Honda motorcycle consumer satisfaction, as seen from the significance value 0.161 > 0.05, and (3) product quality has a significant effect on the satisfaction of Honda motorcycle consumers, as evidenced by the significance value of 0,000 < 0,05, and (4) the price, promotion and quality of products have an influence on the satisfaction of Honda motorcycle consumers in Samarinda, evidenced by the results of the test obtained F count value of 29.446 with a significance of 0.000 < 0.05. Keywords: Price, Promotion, Product Quality, and Consumer Satisfaction.

PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NO. 113 TAHUN 2014 TENTANG PEDOMAN PENGELOLAAN DANA DESA DAN PERBUP NO. 8 TAHUN 2018 TENTANG ALOKASI DANA DESA (Studi Empiris: Pemerintah Desa Embalut Kabupaten Kutai Kartanegara) Muhammad Kadafi, SE., M.SA; Diyah Permana; Boby Mutakin
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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The objectives achieved in this study were to determine the application of Embalut Village financial management based on Permendagri Number 113 of 2014 concerning village financial management and Perbup Number 8 of 2018 concerning village fund allocation. For problem solving methods this research was conducted by combining observations, interviews, documentation and triangulation theory. Collecting data in this study using in-depth interviews, which are assisted by a recorder. The results of the discussion that have been described are: (a) village financial planning has been carried out with the principles of community participation and openness, (b) in the implementation of the village government has applied the principle of accountability for revenues and expenditures, but can be seen from the realization of the implementation of the budget allocation for village funds have not been optimally absorbed, especially in the field of implementation of development activities, (c) the administration has been carried out and is periodically accounted to the village head and the community, (d) reporting on the realization of the APBDesa implementation has been submitted to the community as a form of the process of implementing the APBDesa implementation, (e) for accountability reports on the realization of the APBDesa the village head has also submitted to the Regent at the end of the fiscal year. Keywords: Human Resource Accounting, Public Sector Accounting, Intangible Assets, Financial Statement.

Pelatihan Penganggaran Bisnis Anggota Koperasi/UMKM di Kecamatan Samarinda Utara Kota Samarinda Muhammad Kadafi; Amirudin Amirudin
Jurnal ETAM Vol. 1 No. 1 (2021): APRIL
Publisher : Politeknik Negeri Samarinda

Tujuan kegiatan pengabdian kepada masyarakat ini adalah kelompok Koperasi/UMKM mampu menyusun penganggaran bisnis. Kemampuan ini bermanfaat bagi UMKM dalam mengembangkan usahanya maupun sebagai persyaratan untuk pembiayaan lembaga keuangan. Metode yang digunakan adalah dengan survey, wawancara (in-depth interview), observasi, studi kepustakaan, triangulasi sumber dan waktu serta melakukan pelatihan dengan metode ceramah, diskusi, assignment. Berdasarkan hasil evaluasi pre test dan post test terhadap peserta, kegiatan pengabdian masyarakat ini, peserta mampu menyusun anggaran penjualan, beban penjualan, piutang usaha. Selanjutnya menyusun anggaran produksi, biaya pabrik, persediaan dan piutang usaha, penyusunan anggaran laba rugi, neraca dan anggaran kas dan lainnya.

Pelatihan Aplikasi Pembelajaran Online Bagi Pendamping Koperasi di Kota Samarinda Muhammad Kadafi; Amirudin
Jurnal ETAM Vol. 1 No. 2 (2021): OCTOBER
Publisher : Politeknik Negeri Samarinda

Pendamping koperasi Kota Samarinda bertugas untuk merencanakan, melaksanakan, dan mengevaluasi aktivitas koperasi di Kota Samarinda dalam rangka memberikan penguatan terhadap struktur organisasi, manajemen pengelolaan termasuk mengevaluasi seluruh kegiatan-kegiatan koperasi. Evaluasi menjadi instrumen yang penting. Media evaluasi pembelajaran dengan tatap muka ditengah pendemi tentu saja berjalan kurang efektif dikarenakan pembatasan berkumpulnya peserta untuk dapat mengerjakan latihan dan berbagai kasus, oleh karena itu diperlukan alternatif media pembelajaran daring (online) untuk dapat melengkapi pembelajaran dengan menggunakan luring (tatap muka).

Pelatihan Aplikasi Mind Manager untuk Memetakan Konsep, Ide dan Sumber Daya pada Koperasi di Kota Samarinda Amirudin; Muhammad Kadafi
Jurnal ETAM Vol. 1 No. 2 (2021): OCTOBER
Publisher : Politeknik Negeri Samarinda

Koperasi dalam aktivitasnya tidak terlepas dari permasalahan-permasalahan seperti permodalan, pemasaran, sumber daya manusia, perizinan dan lain sebagainya. Guna memudahkan memetakan permasalahan tersebut koperasi dapat menggunakan aplikasi mind manager. Aplikasi selain dapat digunakan untuk memetakan permasalahan, juga dapat digunakan untuk mengidentifikasi sumber daya, ide, pemikiran dan lain sebagainya.

Co-Authors Abdul Rahman Agusmadi Akrom, Akrom Amirudin Amirudin Amirudin Amirudin Apria Apria Aprilia, Juwita Ayuningtyas, Devya Malika Boby Mutakin Dewi Wahyuni Diyah Permana Dwi Cahyadi E. Retno Maninggarjati Efendi, Nurlis Erni Erni Fariyanti FAZZAN Ginting, Subhan Hafiz Nanda H, Rony Hanna Septiana Putri Hazima, Tsamara Aqila Irma Yulia Basri Khadafi, Meyke Hazad Khairul Adi Saputra Maidi Saputra Makmur Makmur Muharnina, Yusi Muliawan, Chandra Muslih Muslih Nuzul Hidayat, Nuzul Nyoria Anggraeni Mersa Oemar Dhanny Omar Dhanny Purwawijaya , Ellanda Rahayu, Joyya Raihan, Muhamad Ratna Wulaningrum Rifdarmon Siti Nurhasanah Syaiful M Syaiful Rahman Tiara Nur Anggraini Wakidi Wakidi Widya Ningsih Yunandha Siswa

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