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All Journal Wahana Riset Akuntansi BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Dan Bisnis Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Kepada Masyarakat
Dharmawan Iqbal Akbar
Politeknik Negeri Malang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN KEWIRAUSAHAAN PRODUKSI KERAJINAN TANGAN HOME DÉCOR SERTA OPTIMALISASI PEMASARAN PRODUK MELALUI SOSIAL MEDIA DAN MARKET PLACE PADA IBU-IBU PKK KEC. AMPELGADING KAB. MALANG Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula; Vuvut Selviana
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.208

Abstract

Kaum perempuan dalam masyarakat bisa menjadi satu indikator untuk meningkatkan kesejahteraan dan PKK adalah suatu wadah organisasi perempuan. Ibu-ibu PKK Kecamatan Ampelgading mempunyai latar belakang pendidikan yang sangat bervariasi dengan perekonomian keluarga menengah ke bawah. Dewasa ini, perkembangan teknologi menjadi tantangan tersendiri bagi ibu-ibu. Jika ibu-ibu mampu mengoptimalkan perkembangan teknologi yang dimiliki maka bisa meningkatkan kesejahteraan keluarga mereka. Keterampilan yang dimiliki bisa dikolaborasikan dengan kemandirian mereka untuk dapat mengembangkan berbagai macam peluang usaha. Oleh karena itu, dengan masalah dan potensi yang dimiliki oleh ibu-ibu PKK Ampelgading, pelatihan kewirausahaan produksi kerajinan tangan home décor serta optimalisasi pemasaran produk melalui sosial media dan market place pada ibu-ibu PKK Kecamatan Ampelgading, Kabupaten Malang diharapkan bisa menjadi solusi sehingga dapat meningkatkan taraf kesejahteraan ibu-ibu PKK tersebut.
PELATIHAN KEWIRAUSAHAAN PRODUKSI KERAJINAN TANGAN HOME DÉCOR SERTA OPTIMALISASI PEMASARAN PRODUK MELALUI SOSIAL MEDIA DAN MARKET PLACE PADA IBU-IBU PKK KEC. AMPELGADING KAB. MALANG Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula; Vuvut Selviana
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.208

Abstract

Kaum perempuan dalam masyarakat bisa menjadi satu indikator untuk meningkatkan kesejahteraan dan PKK adalah suatu wadah organisasi perempuan. Ibu-ibu PKK Kecamatan Ampelgading mempunyai latar belakang pendidikan yang sangat bervariasi dengan perekonomian keluarga menengah ke bawah. Dewasa ini, perkembangan teknologi menjadi tantangan tersendiri bagi ibu-ibu. Jika ibu-ibu mampu mengoptimalkan perkembangan teknologi yang dimiliki maka bisa meningkatkan kesejahteraan keluarga mereka. Keterampilan yang dimiliki bisa dikolaborasikan dengan kemandirian mereka untuk dapat mengembangkan berbagai macam peluang usaha. Oleh karena itu, dengan masalah dan potensi yang dimiliki oleh ibu-ibu PKK Ampelgading, pelatihan kewirausahaan produksi kerajinan tangan home décor serta optimalisasi pemasaran produk melalui sosial media dan market place pada ibu-ibu PKK Kecamatan Ampelgading, Kabupaten Malang diharapkan bisa menjadi solusi sehingga dapat meningkatkan taraf kesejahteraan ibu-ibu PKK tersebut.
Analysis of Factors Influencing Student Financial Management Zahro Fazda Oktavia, Fathimatus; Iqbal Akbar, Dharmawan; Nur Maula, Farisa
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.796

Abstract

Financial difficulties are not always caused by the influence of income, but are also influenced by errors in managing finances, for example not planning a financial plan. There are many factors that influence students' financial management behavior. The purpose of this study is to analyze three factors that influence students' financial management, namely financial literacy, self-confidence and the quality of financial learning. The research method used is quantitative descriptive with a population of 83 students of the Accounting Department of the State Polytechnic of Malang in 2023. The results of the study show that financial literacy, self-confidence, and the quality of financial learning have a positive effect on students' financial management, both partially and simultaneously.
Utilization of Household Waste Through Waste Bank and Financial Management WIDIASTUTI, Retno; AKBAR, Dharmawan Iqbal; MAULA, Farisa Nur; FATIMAH, Annisa; HARIS, Zainal Abdul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1197

Abstract

Pulotondo Village is located in Ngunut District, Tulungagung Regency, East Java, with a population of 3,679, most of whom work in the agricultural sector. The problems and issues in this village are the people's habit of throwing household waste carelessly so that it can damage the environment. A dirty and damaged agricultural environment, with substandard irrigation quality, can kill the agricultural sector in the village. This activity aims to train BUMDes to have a significant role in converting household waste into products that have added value for community welfare, primarily through the Waste Bank program and its financial management. The methods used in this study were lectures, discussions and questions and answers with village managers, BUMDes, PKK group and village residents. The results of this training were an increase in the knowledge and skills of village residents in managing waste through the Waste Bank program.
IMPLEMENTASI SISTEM KOMPUTERISASI AKUNTANSI DENGAN MENGGUNAKAN ACCURATE ONLINE DALAM PENYUSUNAN LAPORAN KEUANGAN SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN (STUDI KASUS PADA PT ADMIRA) Prawista, Eluvio Helda; Purnomo, Hari; Akbar, Dharmawan Iqbal
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11571

Abstract

The purpose of this research is to implement an accounting computerization system by using Accurate Online in the preparation of financial statements at PT ADMIRA. The data collection techniques used are interviews and documentation. The data used in this study consist of financial transaction data from September to November 2024. This research is an applied study. The development procedure involves collecting primary and secondary data through interviews and documentation, inputting data into Accurate Online, presenting financial statements, and measuring financial performance by using financial ratio analysis. The results are this study indicate that the preparation of financial statements by applying Accurate Online becomes easier, more accurate, and real-time. The results of financial ratio analysis show that liquidity and solvency ratios indicate good financial performance. For profitability ratios, the condition is good in terms of profit margin; however, the return on assets and equity is in less condition. The activity ratios show good financial performance in receivable turnover but is less favorable in inventory turnover, but there is a need to improve efficiency in utilizing assets.
Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Industri Manufaktur Sub Sektor Tekstil & Garmen di Indonesia Arisudhana, Aditya; Akbar, Dharmawan Iqbal; Oktavia, Fathimatus Zahro Fazda; Berlianingtyas, Putri Ayu
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.634

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari beberapa rasio keuangan, yaitu Return on Assets (ROA), rasio profitabilitas, rasio likuiditas, rasio solvabilitas, dan aset turnover terhadap terjadinya financial distress pada perusahaan industri manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder dari laporan keuangan perusahaan industri manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel penelitian terdiri dari 30 perusahaan yang dipilih dengan menggunakan teknik purposive sampling. Data yang telah dikumpulkan akan dianalisis menggunakan metode regresi untuk menguji pengaruh variabel independen terhadap variabel dependen. Dalam praktiknya, hasil penelitian ini akan dapat memberikan informasi yang berguna bagi para investor, kreditur, dan manajer perusahaan dalam mengambil keputusan investasi atau kredit. Selain itu, hasil penelitian ini juga akan dapat memberikan kontribusi pada pengembangan teori keuangan terkait faktor-faktor yang berpengaruh terhadap terjadinya financial distress pada perusahaan industri manufaktur sub sektor tekstil dan garmen.
Analisa Perhitungan Kurang/Lebih Bayar PPh Pasal 21 (Berdasarkan PP No.58 Tahun 2023 Wibawa, Koerniawan; Kudhori, Ahmad; Akbar, Dharmawan Iqbal
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1838

Abstract

PP No.58 Tahun 2023 menjelaskan bahwa perhitungan pph 21 digolongkan sesuai dengan status wajib pajak. Penelitian ini bertujuan untuk mengetahui cara menghitung PPh 21 dan mengetahui dampak dari perhitungan berdasarkan aturan terbaru di akhir tahun, lebih dominan ke arah kurang atau lebih bayar. Penelitian ini merupakan penelitian kuantitatif deskriptif. Alat analisa perhitungan pajak menggunakan aplikasi MS.Excel. Tahapan penelitian yang dilakukan yaitu pertama mengumpulkan data karyawan perusahaan. Kedua, dilakukan perhitungan pph 21 berdasarkan PP No.58 tahun 2023. Ketiga dilakukan perhitungan akhir tahun. Keempat, menghitung kurang/lebih bayar PPh 21 dan menyimpulkan hasil analisa. Hasil penelitian menunjukkan bahwa perhitungan didasarkan kepada total gaji bruto dan status karyawan. Dampak dari penerapan PP No.58 Tahun 2023 adalah menimbulkan lebih bayar di akhir tahun. Karyawan yang mengalami lebih bayar yaitu karyawan dengan kondisi berhenti bekerja di pertengahan tahun, mulai bekerja pertengahan tahun, serta karyawan dengan gaji di antara delapan juta hingga dua puluh juta per bulan.
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN PADA SISWA SEKOLAH DASAR Fathimatus Zahro Fazda Oktavia; Agustina, Lia; Kusnawati, Anik; Indrayati; Akbar, Dharmawan Iqbal; Selviana, Vuvut
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.4467

Abstract

MI KH Badrussalam is one of the educational institutions at the elementary level located in Malang City. This madrasah has been established since 1926 during the colonial period. In 2022, MI KH Badrussalam has a total of 52 students and 7 teachers. One of the problems of this madrasah related to students is the lack of students' understanding of financial literacy. This is due to the unfavorable economic conditions of the family, so that many financial literacy practices cannot be carried out optimally. However, this does not stop madrasah from continuing to try to grow students' skills in managing finances. Based on the description of the problems above, the PPM team provides training related to financial literacy to increase students' understanding of good financial management. There are three methods that will be used in this activity, namely lecture, discussion and question and answer. The PPM team and partners believe that this training on financial literacy can provide benefits for both parties. The result of this training is that students' knowledge and skills regarding financial literacy increase.
Perspektif Akademisi dan Mahasiswa Terhadap Integrasi Materi Keberlanjutan dan Digitalisasi dalam Pendidikan Akuntansi Vokasi Widhiyanti, Santi; Arisudhana, Aditya; Sari, Padma Adriana; Akbar, Dharmawan Iqbal
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135121

Abstract

Purpose – This study aims to explore the integration of sustainability and digitalization aspects in accounting education, as well as to analyze the perspectives of academics and students at the State Polytechnic of Malang (Polinema).Design/methodology/approach – A qualitative case study approach was applied to the D-IV Accounting Management program, with data collected through questionnaires (involving 29 lecturers and 112 students) and Focus Group Discussions (FGD). Data analysis involved reduction, presentation, and conclusion drawing.Findings – The study indicates that integrating both aspects is crucial to enhancing curriculum relevance with modern industry demands. Sustainability is viewed as an ethical foundation for decision-making, while digitalization is key to improving efficiency and accuracy in accounting practices. However, key challenges include: (1) an overcrowded curriculum, (2) lecturers’ limited competency in technology and sustainability, (3) inadequate digital infrastructure, and (4) resistance to change. From an institutional perspective, external pressures (e.g., industry demands, global regulations) and normative pressures (professional standards) drive this integration, though internal resource gaps remain barriers. Proposed strategies include lecturer training, technology-based learning platforms, contextual case studies, and industry collaboration. This study contributes to developing adaptive accounting curricula and strengthens Institutional Theory in understanding higher education dynamics. The findings recommend a holistic approach to align accounting education with sustainable business practices and digital transformation.Originality/value –  This study aims to address a gap in the literature, which has predominantly focused on university-based academic institutions, by offering a qualitative exploration of vocational education—a sector that remains underexplored yet plays a strategic role in shaping accounting competencies that are adaptive to global challenges. By incorporating perspectives from both academics and students, this study provides fresh insights into the unique contributions and potential of vocational education in the evolving accounting landscape.Research limitations/implications – This study is limited to students of the D4 in Managerial Accounting program at Politeknik Negeri Malang, which may affect the generalizability of the findings to other vocational institutions or accounting programs. Despite this limitation, the study offers several important implications for various stakeholders in accounting education. For educational institutions, the results highlight the importance of developing internal policies that support systemic and continuous curriculum reform. Institutional support is essential to ensure that the integration of sustainability and digitalization topics moves beyond discourse and is meaningfully implemented in the learning process. Lecturers need to enhance their capacity through continuous training, particularly in digital literacy and understanding sustainability issues, so that the instructional materials they deliver align with industry needs and the evolving demands of the profession. For policymakers, there is a need to develop clearer and more operational national guidelines regarding graduate competency standards that integrate sustainability and digital technologies, especially in the context of vocational education.Keywords: Sustainability, digitalization, accounting education, curriculum, qualitative study.Article Type: Research Paper
Co-Authors Ahmad Kudhori Annisa Fatimah Arisudhana, Aditya Farisa Nur Maula Fathimatus Zahro Fazda Oktavia Fathimatus Zahro Fazda Oktavia HARI PURNOMO Haris, Zainal Abdul Indrayati Koerniawan Wibawa Kudhori, Ahmad Kusnawati, Anik Lia Agustina, Lia Oktavia, Fathimatus Zahro Fazda Prawista, Eluvio Helda Putri Ayu Berlianingtyas Retno Widiastuti Sari, Padma Adriana Selviana, Vuvut Vuvut Selviana Wibawa, Koerniawan Widhiyanti, Santi Widi Dwi Ernawati Zahro Fazda Oktavia, Fathimatus