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All Journal Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Mahasiswa Manajemen dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat RESLAJ: Religion Education Social Laa Roiba Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial
Condro Widodo
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI KEUANGAN Erna Sulistyowati; Safira Aljarotul Arifah; Faluthia Fitri Puspaningrum; Condro Widodo
Jurnal Mebis Vol. 7 No. 1 (2022): Juli 2022
Publisher : Jurnal Mebis

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

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI KEUANGAN
Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies Condro Widodo
Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i02.236

Abstract

Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies
Sosialisasi Isi Piringku : Upaya Pencegahan Stunting Pada Balita dengan Pemanfaatan Daun Kelor Robawa, Rizki Setyo Putro; Aisah Putri Maharani; Fira Fatma Salsabila; Puspita Dwi Firnanda; Intan Permatasari Fitri Agustine; Putri Amabel Carissa Pradana; Condro Widodo
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 5 (2024): September : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i5.2366

Abstract

The problem of stunting among toddlers in Indonesia is still a big challenge that needs to be addressed immediately. The condition of stunting, which occurs due to a lack of nutritional intake in the womb and a lack of public knowledge about good child rearing patterns, has the potential to disrupt children's physical and cognitive development in the long term. This community service program is carried out with the aim of preventing stunting in toddlers through the socialization of "Fill My Plate" which uses Moringa leaves as a source of nutrition. The socialization was carried out in RW 06, Dukuh Sutorejo Village, Mulyorejo District, Surabaya City, and was attended by pregnant and breastfeeding mothers. The methods used include observation, socialization with presentation of material and cooking demonstrations, as well as implementation evaluation. The results show high enthusiasm from participants and increased understanding of the importance of balanced nutrition in preventing stunting. It is hoped that this program can be expanded to other areas so that more people can benefit from the information provided.
Peran Income Audit Guna Meningkatkan Akurasi Pencatatan dan Pelaporan Pendapatan di Vasa Hotel Surabaya Mario Ferdinandus Tele; Condro Widodo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.441

Abstract

The role of revenue audit in improving the accuracy of revenue recording and reporting is critical to ensuring the integrity of financial information at Vasa Hotel Surabaya. Through a systematic analysis of the hotel's revenue audit activities, this study explores how comprehensive training for the audit team, implementation of strong internal controls, and efficient revenue verification significantly contribute to the accuracy of financial data. This approach not only supports a more informed and data-driven management decision-making process, but also facilitates transparency and accountability in hotel operations. The implementation of the strategy showed an improvement in accurate financial reporting, which was the result of cross-verification, regular audits, and evaluation of revenue-related processes, resulting in more reliable financial statements and improved hotel operational performance. This research underscores the importance of effective revenue auditing as a vital tool to sharpen financial integrity and business sustainability in the hospitality industry.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan UMKM di Kecamatan Sambikerep: (Studi Kasus pada UMKM Igulali) Faizah Maulanda Salsabilla; Condro Widodo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2435

Abstract

MSMEs have a significant role in the Indonesian economy. Ineffective finance management is simply one of the numerous challenges that MSME owners encounter. SAK EMKM anticipates MSME players being able to compile and submit financial reports. The goal of this project is to improve MSME actors' comprehension and capacity to generate organized and standardized financial reports. This study employs a descriptive methodology in conjunction with a qualitative approach. The data were gathered mostly through interviews and direct observation of Igulali MSME participants in Jelidro Indah II No. 06, Sambikerep District, Surabaya City. According to the research findings, MSMEs preserve basic records, such as entering and exiting monies. This is due to their lack of awareness of how to compile financial accounts in line with SAK EMKM, which causes them to just document income in general rather than going into further depth.
Pengembangan Pertanian Urban Berkelanjutan Dengan Hidroponik Melalui Program Sosialisasi Di Perkotaan: Hasil Kegiatan KKN Di Kalijudan Condro Widodo; Zahira Faticatiana Waluyo; Adinda Permata Salsabila; Rezza Alfarizqi; Eries Priandana Putra
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 2 No. 3 (2024): Juli : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v2i3.492

Abstract

Surabaya, a city with high population density in East Java, faces challenges in managing land for reforestation. To address this issue, the Surabaya Green and Clean (SGC) Program was introduced, focusing on greening and waste management. One of the proposed solutions is hydroponics, a soilless farming method that can be applied on limited land. On July 28, 2024, community service activities were carried out in Kalijudan Village, Mulyorejo District, Surabaya City, to introduce and increase public knowledge about hydroponics. This activity involved socialization and practical hydroponic planting with the participation of 25 residents. The program consisted of preparation stages, socialization, planting practices, and report preparation. Socialization included exposure to hydroponic theory and practical demonstrations, while each participant received tools and materials for home experiments. The planting method with rockwool has proven effective in supporting plant growth, while the distributed eco-enzyme provided dual benefits by increasing plant growth and reducing household waste. This program successfully introduced hydroponic technology and increased awareness of sustainable urban agriculture. Hopefully, this activity will be the first step in developing hydroponics and creating a greener environment in Surabaya.
Peranan Nomor Induk Berusaha (NIB) Sebagai Legalitas Usaha Bagi Pertumbuhan Bisnis UMKM Tape Semen Bu Suwarti Audy Herlina Puspitasari; Condro Widodo
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.755

Abstract

A country's economic growth can increase because of the important role of Micro, Small and Medium Enterprises (MSMEs). Micro, Small and Medium Enterprises (MSMEs) are productive economic enterprises that were born as one of human activities to fulfill their daily needs. This research discusses the role of the Business Identification Number (NIB) in the context of business legality to support the business growth of Micro, Small and Medium Enterprises (MSMEs). The focus of this activity is the UMKM Semen Tape Bu Suwarti, a tape producer in Semen Hamlet, Musir Kidul Village. This MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. The stages in this activity begin with socialization regarding the importance of NIB ownership for business legality and assistance in making NIB. The existence of NIB can help to increase transparency in the business world by making it easier for the government to monitor and enforce laws related to business licensing and regulations. In this way, NIB not only simplifies the business process, but is also an important step in supporting the growth of MSMEs as a sector of the Indonesian economy.
Inovasi Digital Dalam Pemberdayaan UMKM Guna Mendorong Pembangunan Ekonomi Lokal Di Desa Klagen Naura Bilqis Tasyakurina; Condro Widodo
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 3 (2024): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i3.1058

Abstract

Digital innovation has become an important aspect in efforts to empower MSMEs and develop local economies in various regions, especially Klagen Village. This research investigates the implementation and impact of digital innovation in the village context. Through a participatory approach, students explored how MSMEs in Klagen Village adopted digital technology such as creating a Linktree and MSME website, creating Google Maps points, and registering NIB to increase their market access and operational efficiency. The research results show that the adoption of digital innovation has made a significant contribution to increasing income, expanding product ranges, and accelerating MSME business processes. However, challenges such as limited knowledge and skills, concerns about data security, and the level of public acceptance were also identified as potential barriers. By exploring these findings, this activity not only provides insight into the benefits of digital innovation for MSMEs at the local level, but also highlights the importance of cross-sector collaboration to increase digital innovation and sustainable economic growth at the village level.
Sosialisasi Perhitungan Harga Pokok Penjualan Bagi UMKM Kelurahan Kalijudan Condro Widodo; Aliya Murthi Arifah; Anggi Krisnawati; Lila Amelia Safitri; Wanda Ayu Oktavia; Yuanita Belva Chatlina
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.369

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased
Peran Coretax dalam Kepatuhan Wajib Pajak Pelaporan PPH 21 di Indonesia Jeconiah Nathanael; Condro Widodo
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5042

Abstract

The Directorate General of Taxes is tactically aiming to improve effectiveness and compliance in tax collection, utilizing Coretax as its tool to digitalize its tax administration. The same applies to income tax Article 21 (PPh 21) reporting. This study aims to examine the extent to which the application of the Coretax system has brought about a change in the way Indonesian taxpayers comply with the regulations and pay their taxes. This paper uses a descriptive qualitative approach based on literature to explain how putting services, for example, e-SPT, e-Bupot, and e-Billing, into Coretax simplifies the filing process, reduces inaccuracy, and enhances transparency and the level of control of the government through hierarchy. The analysis reveals that Coretax has done what it intended: make reporting more useful and build taxpayer trust. However, there are still challenges to implementing the plan, especially around uneven technological infrastructure and digital literacy. So, interagency cooperation, training, and improving the user interface are all-important recommendations for ensuring that Coretax is used fairly across the country.
Co-Authors Adinda Permata Salsabila Aisah Putri Maharani Aliya Murthi Arifah Anggi Krisnawati Audy Herlina Puspitasari Eries Priandana Putra Erna Sulistyowati Faizah Maulanda Salsabilla Faluthia Fitri Puspaningrum Fira Fatma Salsabila Intan Permatasari Fitri Agustine Jeconiah Nathanael Karimah, Naura Firdausi Lila Amelia Safitri Mario Ferdinandus Tele Mochamad Abdurrochman Faiz Naura Bilqis Tasyakurina Puspita Dwi Firnanda Putri Amabel Carissa Pradana Rezza Alfarizqi Robawa, Rizki Setyo Putro Safira Aljarotul Arifah Wanda Ayu Oktavia Yuanita Belva Chatlina Zahira Faticatiana Waluyo